Company registration number 11968193 (England and Wales)
OPTIMA OFFSITE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
OPTIMA OFFSITE LIMITED
CONTENTS
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 5
OPTIMA OFFSITE LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
30 APRIL 2025
30 April 2025
- 1 -
2025
2024
Notes
£
£
£
£
Non-current assets
Property, plant and equipment
3
-
0
145
Current assets
Trade and other receivables
4
5,751
28,749
Cash and cash equivalents
66,518
46,797
72,269
75,546
Current liabilities
5
(53,499)
(60,053)
Net current assets
18,770
15,493
Total assets less current liabilities
18,770
15,638
Non-current liabilities
6
(1,561)
(5,642)
Provisions for liabilities
-
0
(28)
Net assets
17,209
9,968
Equity
Called up share capital
7
300
300
Retained earnings
16,909
9,668
Total equity
17,209
9,968

The notes on pages 3 to 5 form part of these financial statements.

OPTIMA OFFSITE 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 11968193 (England and Wales)
OPTIMA OFFSITE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
- 3 -
1
Accounting policies
Company information

Optima Offsite Limited is a private company limited by shares incorporated in England and Wales. The registered office is 1 Mill Hill Wood Way, Ibstock, 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
Revenue

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

1.3
Property, plant and equipment

Property, plant and equipment are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers
33% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

OPTIMA OFFSITE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

 

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.5

Loans from Directors

Any loans from Directors to the company are interest free and repayable on demand.

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
Property, plant and equipment
Computers
£
Cost
At 1 May 2024 and 30 April 2025
2,498
Depreciation and impairment
At 1 May 2024
2,353
Depreciation charged in the year
145
At 30 April 2025
2,498
Carrying amount
At 30 April 2025
-
0
At 30 April 2024
145
OPTIMA OFFSITE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 5 -
4
Trade and other receivables
2025
2024
Amounts falling due within one year:
£
£
Trade receivables
3,495
26,438
Other receivables
1,363
1,354
Prepayments and accrued income
893
957
5,751
28,749
5
Current liabilities
2025
2024
£
£
Bank loans
3,333
3,333
Corporation tax
40,345
32,399
Other taxation and social security
2,710
5,273
Other payables
5,953
17,640
Accruals and deferred income
1,158
1,408
53,499
60,053
6
Non-current liabilities
2025
2024
Notes
£
£
Bank loans and overdrafts
1,561
5,642
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
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