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REGISTERED NUMBER: 06406534 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

FOR

OPTIMUM ARCHITECTURE LIMITED

OPTIMUM ARCHITECTURE LIMITED (REGISTERED NUMBER: 06406534)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


OPTIMUM ARCHITECTURE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2025







DIRECTOR: S J Davis





SECRETARY: Mrs M Silcock





REGISTERED OFFICE: Nags Corner
Nayland
Colchester
Essex
CO6 4LT





REGISTERED NUMBER: 06406534 (England and Wales)





ACCOUNTANTS: Seago and Stopps
Chartered Certified Accountants
61 Station Road
Sudbury
Suffolk
CO10 2SP

OPTIMUM ARCHITECTURE LIMITED (REGISTERED NUMBER: 06406534)

BALANCE SHEET
31 JANUARY 2025

31.1.24 31.1.25
£    £    Notes £    £   
FIXED ASSETS
1,305 Tangible assets 4 934

CURRENT ASSETS
25,367 Debtors 5 37,839
33,925 Cash at bank 40,738
59,292 78,577
CREDITORS
13,327 Amounts falling due within one year 6 17,520
45,965 NET CURRENT ASSETS 61,057
47,270 TOTAL ASSETS LESS CURRENT
LIABILITIES

61,991

248 PROVISIONS FOR LIABILITIES 177
47,022 NET ASSETS 61,814

CAPITAL AND RESERVES
100 Called up share capital 100
46,922 Retained earnings 61,714
47,022 SHAREHOLDERS' FUNDS 61,814

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

OPTIMUM ARCHITECTURE LIMITED (REGISTERED NUMBER: 06406534)

BALANCE SHEET - continued
31 JANUARY 2025


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 April 2025 and were signed by:





S J Davis - Director


OPTIMUM ARCHITECTURE LIMITED (REGISTERED NUMBER: 06406534)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

1. STATUTORY INFORMATION

Optimum Architecture Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents the value of work completed during the year , by reference to invoiced sales excluding value added tax and the movement between opening and closing working in progress .

Tangible fixed assets and depreciation
Depreciation is provided on tangible fixed assets so as to write off the cost of valuation, less any estimate residual value, over their expected useful economic life as follows:-

Office equipment 25% on a reducing balance basis
Computer equipment 33% on cost

Financial instruments
The company enters into basic financial instrument transactions, as appropriate and as and when required, that result in the recognition of financial assets and liabilities within the financial statements such as trade and other accounts receivable and payables, bank loans and hire purchase and leasing contracts.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


OPTIMUM ARCHITECTURE LIMITED (REGISTERED NUMBER: 06406534)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 6 ) .

4. TANGIBLE FIXED ASSETS
Office Computer
Totals equipment equipment
£    £    £   
COST
At 1 February 2024 22,706 5,135 17,571
Additions 155 - 155
At 31 January 2025 22,861 5,135 17,726
DEPRECIATION
At 1 February 2024 21,401 4,107 17,294
Charge for year 526 259 267
At 31 January 2025 21,927 4,366 17,561
NET BOOK VALUE
At 31 January 2025 934 769 165
At 31 January 2024 1,305 1,028 277

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.25 31.1.24
£    £   
Trade debtors 5,080 4,601
Other debtors 32,759 20,766
37,839 25,367

OPTIMUM ARCHITECTURE LIMITED (REGISTERED NUMBER: 06406534)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.25 31.1.24
£    £   
Trade creditors 527 229
Taxation and social security 14,280 11,202
Other creditors 2,713 1,896
17,520 13,327