Acorah Software Products - Accounts Production 16.2.850 false true 30 April 2023 1 May 2022 false 1 May 2023 31 October 2024 31 October 2024 5796906 Mr MARK MILLINGTON Mrs MARIANNE MILLINGTON Mr MARK MILLINGTON true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 5796906 2023-04-30 5796906 2024-10-31 5796906 2023-05-01 2024-10-31 5796906 frs-core:CurrentFinancialInstruments 2024-10-31 5796906 frs-core:Non-currentFinancialInstruments 2024-10-31 5796906 frs-core:ComputerEquipment 2024-10-31 5796906 frs-core:ComputerEquipment 2023-05-01 2024-10-31 5796906 frs-core:ComputerEquipment 2023-04-30 5796906 frs-core:ShareCapital 2024-10-31 5796906 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 5796906 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-10-31 5796906 frs-bus:FilletedAccounts 2023-05-01 2024-10-31 5796906 frs-bus:SmallEntities 2023-05-01 2024-10-31 5796906 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-10-31 5796906 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-10-31 5796906 1 2023-05-01 2024-10-31 5796906 frs-bus:Director1 2023-05-01 2024-10-31 5796906 frs-bus:Director2 2023-05-01 2024-10-31 5796906 frs-bus:CompanySecretary1 2023-05-01 2024-10-31 5796906 frs-countries:EnglandWales 2023-05-01 2024-10-31 5796906 2022-04-30 5796906 2023-04-30 5796906 2022-05-01 2023-04-30 5796906 frs-core:CurrentFinancialInstruments 2023-04-30 5796906 frs-core:Non-currentFinancialInstruments 2023-04-30 5796906 frs-core:ShareCapital 2023-04-30 5796906 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 5796906
OPTIMA DEVELOPMENT LIMITED
Unaudited Financial Statements
For the Period 1 May 2023 to 31 October 2024
QUALITY BUSINESS SERVICES (YORKSHIRE) LIMITED
Association of Accounting Technicians
20 HIGH STREET
QUEENSBURY
BRADFORD
WEST YORKSHIRE
BD13 2PA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 5796906
31 October 2024 30 April 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 946
- 946
CURRENT ASSETS
Debtors 5 - 1,032
Cash at bank and in hand 1,977 311
1,977 1,343
Creditors: Amounts Falling Due Within One Year 6 (958 ) (882 )
NET CURRENT ASSETS (LIABILITIES) 1,019 461
TOTAL ASSETS LESS CURRENT LIABILITIES 1,019 1,407
Creditors: Amounts Falling Due After More Than One Year 7 (39,212 ) (31,915 )
NET LIABILITIES (38,193 ) (30,508 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (38,293 ) (30,608 )
SHAREHOLDERS' FUNDS (38,193) (30,508)
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Page 2
For the period ending 31 October 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr MARK MILLINGTON
Director
Mrs MARIANNE MILLINGTON
Director
22 April 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Optima Development Limited, Registered number 5796906 is a limited by shares company incorporated in England & Wales. The Registered Office is 7 Kilby Green, Burbage, Hinckley, Leicestershire, LE10 2SN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 25% reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2 (2023: 2)
2 2
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 May 2023 5,374
Disposals (5,374 )
As at 31 October 2024 -
Depreciation
As at 1 May 2023 4,428
Provided during the period 846
Disposals (5,274 )
As at 31 October 2024 -
Net Book Value
As at 31 October 2024 -
As at 1 May 2023 946
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5. Debtors
31 October 2024 30 April 2023
£ £
Due within one year
Trade debtors - 1,032
6. Creditors: Amounts Falling Due Within One Year
31 October 2024 30 April 2023
£ £
Other taxes and social security - 468
Accruals and deferred income 958 414
958 882
7. Creditors: Amounts Falling Due After More Than One Year
31 October 2024 30 April 2023
£ £
Directors loan account 39,212 31,915
8. Share Capital
31 October 2024 30 April 2023
£ £
Allotted, Called up and fully paid 100 100
9. Ultimate Controlling Party
The company's ultimate controlling parties are Mr Mark Millington and Mrs Marianne Millington by virtue of their ownership of 100% of the issued share capital in the company.
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