Company registration number 13496606 (England and Wales)
OPTIMA INVESTMENTS (MIDLANDS) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
OPTIMA INVESTMENTS (MIDLANDS) LIMITED
CONTENTS
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 4
OPTIMA INVESTMENTS (MIDLANDS) LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
30 APRIL 2025
30 April 2025
- 1 -
2025
2024
Notes
£
£
£
£
Non-current assets
Investments
3
300
300
Current assets
Inventories
193,133
193,133
Trade and other receivables
4
241
262
Cash and cash equivalents
153,806
121,021
347,180
314,416
Current liabilities
5
(47,327)
(48,741)
Net current assets
299,853
265,675
Total assets less current liabilities
300,153
265,975
Non-current liabilities
6
(140,795)
(140,795)
Net assets
159,358
125,180
Equity
Called up share capital
7
300
300
Retained earnings
159,058
124,880
Total equity
159,358
125,180
The notes on pages 3 to 4 form part of these financial statements.
OPTIMA INVESTMENTS (MIDLANDS) LIMITED
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT
30 APRIL 2025
30 April 2025
- 2 -
For the financial year ended 30 April 2025 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 in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors of the company have elected not to include a copy of the income statement within the financial statements.true
The financial statements were approved by the board of directors and authorised for issue on 15 August 2025 and are signed on its behalf by:
Mr Joseph Lewis
Director
Company registration number 13496606 (England and Wales)
OPTIMA INVESTMENTS (MIDLANDS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
- 3 -
1
Accounting policies
Company information
Optima Investments (Midlands) Limited is a private company limited by shares incorporated in England and Wales. The registered office is 1 Mill Hill Wood Way, Ibstock, Coalville, Leicestershire, United Kingdom, LE67 6QD.
1.1
Accounting convention
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.2
Non-current investments
Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.
A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.
1.3
Inventories
Work in progress is valued at the lower of cost and net realisable value.
1.4
Leases
As lessor
Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.
2
Employees
The average monthly number of persons (including directors) employed by the company during the year was:
2025
2024
Number
Number
Total
2
2
3
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
300
300
OPTIMA INVESTMENTS (MIDLANDS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 4 -
4
Trade and other receivables
2025
2024
Amounts falling due within one year:
£
£
Prepayments and accrued income
241
262
5
Current liabilities
2025
2024
£
£
Other payables
46,343
47,787
Accruals and deferred income
984
954
47,327
48,741
6
Non-current liabilities
2025
2024
£
£
Bank loans and overdrafts
140,795
140,795
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
Ordinary A & B shares of £1 each
200
200
200
200
300
300
300
300