2024-01-01 08400206 2024-12-31 08400206 2024-01-01 2024-12-31 08400206 2023-12-31 08400206 2023-01-01 2023-12-31 08400206 uk-core:WithinOneYear 2023-12-31 08400206 uk-core:WithinOneYear 2024-12-31 08400206 uk-core:ShareCapital 2024-12-31 08400206 uk-core:ShareCapital 2023-12-31 08400206 uk-core:RetainedEarningsAccumulatedLosses 2024-12-31 08400206 uk-core:RetainedEarningsAccumulatedLosses 2023-12-31 08400206 uk-bus:Director1 2024-01-01 2024-12-31 08400206 uk-core:NetGoodwill 2024-01-01 2024-12-31 08400206 uk-core:ComputerEquipment 2024-01-01 2024-12-31 08400206 uk-core:FurnitureFittings 2024-01-01 2024-12-31 08400206 uk-core:Goodwill 2023-12-31 08400206 uk-core:Goodwill 2024-12-31 08400206 uk-core:Goodwill 2024-01-01 2024-12-31 08400206 uk-core:ComputerEquipment 2023-12-31 08400206 uk-core:FurnitureFittings 2023-12-31 08400206 uk-core:FurnitureFittings 2024-12-31 08400206 uk-core:ComputerEquipment 2024-12-31 iso4217:GBP xbrli:pure 08400206 uk-bus:AuditExemptWithAccountantsReport 2024-01-01 2024-12-31 08400206 uk-bus:FRS102 2024-01-01 2024-12-31 08400206 uk-bus:FilletedAccounts 2024-01-01 2024-12-31 08400206 uk-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31
Optimum FS Limited
Registered Number:08400206
For the year ended 31 December 2024
England and Wales
Unaudited Financial Statements
2
For the year ended 31 December 2024
Optimum FS Limited
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
3
Registered Number :
08400206
As at 31 December 2024
Optimum FS Limited
Statement of Financial Position
£
£
2023
2024
Notes
Fixed assets
Intangible assets
70,620
77,040
2
70,620
77,040
Current assets
335
Cash and cash equivalents
1,246
1,246
335
Trade and other payables: amounts falling due within one
year
(24,433)
(17,656)
4
(24,098)
(16,410)
Net current liabilities
Total assets less current liabilities
54,210
52,942
-
(252)
Provisions for liabilities
54,210
Net assets
52,690
Capital and reserves
Called up share capital
2
2
Retained earnings
54,208
52,688
54,210
52,690
Shareholders' funds
For the year ended 31 December 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 of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Mr P Spooner Director
These financial statements were approved and authorised for issue by the Board on 09 June 2025 and were signed by:
The notes form part of these financial statements
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4
For the year ended 31 December 2024
Optimum FS Limited
Notes to the Financial Statements
Statutory Information
Optimum FS Limited is a private limited company, limited by shares, domiciled in England and Wales, registration
number 08400206.
Registered address:
Unit P2 Sheffield Airport Business Park
Europa Link
Sheffield
S9 1XU
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other similar sales taxes.
Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business, is being amortised evenly over its estimated useful life of 20 years.
Property, plant and equipment
Property, plant and equipment, 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:
25% Straight line
Computer Equipment
20% Straight line
Furniture and Fittings
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.
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5
For the year ended 31 December 2024
Optimum FS Limited
Notes to the Financial Statements Continued
2. Intangible fixed assets
Goodwill
Cost or valuation
£
At 01 January 2024
128,400
At 31 December 2024
128,400
Amortisation
At 01 January 2024
51,360
6,420
Charge for year
At 31 December 2024
57,780
Net book value
At 31 December 2024
70,620
At 31 December 2023
77,040
3. Property, plant and equipment
Total
Computer
Equipment
Furniture and
Fittings
£
£
£
Cost or
valuation
At 01 January 2024
4,826
2,125
2,701
At 31 December 2024
2,701
2,125
4,826
Provision for depreciation and impairment
At 01 January 2024
4,826
2,125
2,701
At 31 December 2024
4,826
2,125
2,701
At 31 December 2024
Net book value
-
-
-
At 31 December 2023
-
-
-
4. Trade and other payables: amounts falling due within one year
2023
2024
£
£
Taxation and social security
1,506
-
Other creditors
16,150
24,433
17,656
24,433
5. Average number of persons employed
During the year the average number of employees was 0
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