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Registered Number: 09464773
England and Wales

 

 

 


Abridged Accounts

for the year ended 30 September 2024

for

OPTIMAL FACILITIES MANAGEMENT LIMITED

 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 4 29,556    31,100 
29,556    31,100 
Current assets      
Debtors 85,811    13,077 
Cash at bank and in hand 121,362    163,365 
207,173    176,442 
Creditors: amount falling due within one year (108,611)   (84,035)
Net current assets 98,562    92,407 
 
Total assets less current liabilities 128,118    123,507 
Creditors: amount falling due after more than one year (10,508)   (16,727)
Net assets 117,610    106,780 
 

Capital and reserves
     
Called up share capital 5 100    100 
Share premium account 24,975    24,975 
Profit and loss account 92,535    81,705 
Shareholders' funds 117,610    106,780 
 


For the year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 08 May 2025 and were signed on its behalf by:


-------------------------------
Mr M Lloyd
Director
1
General Information
Optimal Facilities Management Limited is a private company, limited by shares, registered in England and Wales, registration number 09464773, registration address 36 Pelham Crescent, Churchdown, Gloucester, Gloucestershire, GL3 2BN.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Research and development expenditure
Research and development expenditure is charged to the income statement in the period in which it is incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Franchise Fees
Franchise Fees is stated at cost less amortization. Amortization is calculated on a straight line basis over the estimated expected useful economic life of the Franchise Fees of 5 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 33% Straight Line
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 33% Straight Line
Computer Equipment 33% Straight Line
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 4 (2023 : 4).
3.

Intangible fixed assets

Cost Franchise   Total
  £   £
At 01 October 2023 12,300    12,300 
Additions  
Disposals  
At 30 September 2024 12,300    12,300 
Amortisation
At 01 October 2023 12,300    12,300 
Charge for year  
On disposals  
At 30 September 2024 12,300    12,300 
Net book values
At 30 September 2024  
At 30 September 2023  


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 October 2023 13,023    43,970    399    2,632    60,024 
Additions   6,000      2,894    8,894 
Disposals        
At 30 September 2024 13,023    49,970    399    5,526    68,918 
Depreciation
At 01 October 2023 11,644    14,737    266    2,277    28,924 
Charge for year 178    8,808    133    1,319    10,438 
On disposals        
At 30 September 2024 11,822    23,545    399    3,596    39,362 
Net book values
Closing balance as at 30 September 2024 1,201    26,425      1,930    29,556 
Opening balance as at 01 October 2023 1,379    29,233    133    355    31,100 


5.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
51 Class A shares of £1.00 each 51    51 
25 Class B shares of £1.00 each 25    25 
24 Class C shares of £1.00 each 24    24 
100    100 

2