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Company Registration No. 11622917 (England and Wales)
Optimal Cosmetics Ltd AMENDED Unaudited accounts for the year ended 31 October 2024
Optimal Cosmetics Ltd AMENDED Unaudited accounts Contents
Page
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Optimal Cosmetics Ltd Company Information for the year ended 31 October 2024
Director
Heather Gatland
Company Number
11622917 (England and Wales)
Registered Office
7 OPEN FIELDS HEADLEY BORDON GU35 8PQ ENGLAND
Accountants
Salter Accounting Services 1 Green Lane Scawthorpe Doncaster South Yorkshire DN5 7UR
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Optimal Cosmetics Ltd Statement of financial position as at 31 October 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,174 
1,443 
Current assets
Inventories
415 
633 
Debtors
67 
67 
482 
700 
Creditors: amounts falling due within one year
(11,619)
(12,130)
Net current liabilities
(11,137)
(11,430)
Net liabilities
(9,963)
(9,987)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(10,063)
(10,087)
Shareholders' funds
(9,963)
(9,987)
For the year 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 director acknowledges her 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 16 April 2025 and were signed on its behalf by
Heather Gatland Director Company Registration No. 11622917
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Optimal Cosmetics Ltd Notes to the Accounts for the year ended 31 October 2024
1
Statutory information
Optimal Cosmetics Ltd is a private company, limited by shares, registered in England and Wales, registration number 11622917. The registered office is 7 OPEN FIELDS, HEADLEY, BORDON, GU35 8PQ, 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. They represent a re-statement of the accounts filed previously and should replace the original accounts. They are now the new statutory accounts and are prepared as they were at the date of the original accounts.
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:
Land & buildings
10 years
Fixtures & fittings
3 years
4
Tangible fixed assets
Land & buildings 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 November 2023
2,349 
531 
2,880 
At 31 October 2024
2,349 
531 
2,880 
Depreciation
At 1 November 2023
940 
497 
1,437 
Charge for the year
235 
34 
269 
At 31 October 2024
1,175 
531 
1,706 
Net book value
At 31 October 2024
1,174 
- 
1,174 
At 31 October 2023
1,409 
34 
1,443 
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Optimal Cosmetics Ltd Notes to the Accounts for the year ended 31 October 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
67 
67 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Loans from directors
11,220 
11,831 
Accruals
399 
299 
11,619 
12,130 
7
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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