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Company Registration No. 14290569 (England and Wales)
OPTIMA-WG LTD Unaudited accounts for the year ended 31 August 2024
OPTIMA-WG LTD Unaudited accounts Contents
Page
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OPTIMA-WG LTD Company Information for the year ended 31 August 2024
Director
MR WALDEMAR PIOTR GIEROLINSKI
Company Number
14290569 (England and Wales)
Registered Office
7 Kings Walk Grantham NG31 6NL England
Accountants
Taxsense 203 West Street Fareham Hants PO16 0EN
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OPTIMA-WG LTD Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
9,600 
10,800 
Tangible assets
135,168 
119,649 
144,768 
130,449 
Current assets
Debtors
4,596 
- 
Cash at bank and in hand
- 
20,257 
4,596 
20,257 
Creditors: amounts falling due within one year
(148,314)
(108,742)
Net current liabilities
(143,718)
(88,485)
Net assets
1,050 
41,964 
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
1,040 
41,954 
Shareholders' funds
1,050 
41,964 
For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 18 November 2024 and were signed on its behalf by
MR WALDEMAR PIOTR GIEROLINSKI Director Company Registration No. 14290569
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OPTIMA-WG LTD Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
OPTIMA-WG LTD is a private company, limited by shares, registered in England and Wales, registration number 14290569. The registered office is 7 Kings Walk, Grantham, NG31 6NL, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% Reducing Balance
Fixtures & fittings
25% Reducing balance
Computer equipment
25% Reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 September 2023
12,000 
At 31 August 2024
12,000 
Amortisation
At 1 September 2023
1,200 
Charge for the year
1,200 
At 31 August 2024
2,400 
Net book value
At 31 August 2024
9,600 
At 31 August 2023
10,800 
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OPTIMA-WG LTD Notes to the Accounts for the year ended 31 August 2024
5
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 September 2023
155,000 
- 
4,532 
159,532 
Additions
47,666 
588 
- 
48,254 
At 31 August 2024
202,666 
588 
4,532 
207,786 
Depreciation
At 1 September 2023
38,750 
- 
1,133 
39,883 
Charge for the year
31,828 
57 
850 
32,735 
At 31 August 2024
70,578 
57 
1,983 
72,618 
Net book value
At 31 August 2024
132,088 
531 
2,549 
135,168 
At 31 August 2023
116,250 
- 
3,399 
119,649 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
4,596 
- 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
6,206 
- 
VAT
- 
2,015 
Taxes and social security
10,375 
13,203 
Other creditors
3,445 
239 
Loans from directors
128,288 
92,739 
Accruals
- 
546 
148,314 
108,742 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
10 Ordinary shares of £1 each
10 
10 
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
MR WALDEMAR PIOTR GIEROLINSKI
Directors current Account
(92,739)
(78,190)
(42,641)
(128,288)
(92,739)
(78,190)
(42,641)
(128,288)
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OPTIMA-WG LTD Notes to the Accounts for the year ended 31 August 2024
10
Average number of employees
During the year the average number of employees was 6 (2023: 4).
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