Registration number: SC342108

Optimise (MS) Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 7

Optimise (MS) Limited

Company Information

Directors

Mrs E Pamplin Mr B J Pamplin

Company secretary

Mrs E Pamplin

Registered office

Unit 26, Dunfermline Business Centre Izatt Avenue Dunfermline Fife KY11 3BZ

Accountants

M&S Accountancy and Taxation Limited Unit 26, Dunfermline Business Centre Izatt Avenue Dunfermline Fife KY11 3BZ

Optimise (MS) Limited

(Registration number: SC342108)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	3,600	5,400
Tangible assets	5	700	1,200
Other financial assets	6	6,900	6,900
		11,200	13,500
Current assets
Debtors	7	12,594	13,272
Cash at bank and in hand		10,357	37,607
		22,951	50,879
Creditors: Amounts falling due within one year	8	(14,055)	(20,084)
Net current assets		8,896	30,795
Total assets less current liabilities		20,096	44,295
Provisions for liabilities		(133)	(228)
Net assets		19,963	44,067
Capital and reserves
Called up share capital	9	100	100
Retained earnings		19,863	43,967
Shareholders' funds		19,963	44,067

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Optimise (MS) Limited

(Registration number: SC342108)
Balance Sheet as at 31 March 2025

Approved and authorised by the Board on 7 November 2025 and signed on its behalf by:
 

................................ Mr B J Pamplin Director

Optimise (MS) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
Unit 26, Dunfermline Business Centre
Izatt Avenue
Dunfermline
Fife
KY11 3BZ

These financial statements were authorised for issue by the Board on 7 November 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the invoiced value of goods and services supplied by the company, net of VAT and trade discounts. Turnover is recognised on the accruals basis.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Optimise (MS) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and Fittings	25% Straight Line
Computer Equipment	25% Straight Line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Licences and patents

Licences and patents are stated at cost less amortisation. Amortisation of licences is calculated on a straight line basis over the life of the licence. Amortisation of patents is calculated on a straight line basis over the estimated expected useful economic life of the patents of 5 years.

Fixed asset investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Optimise (MS) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4	Intangible assets

	Other intangible assets  £	Total £
Cost or valuation
At 1 April 2024	9,000	9,000
At 31 March 2025	9,000	9,000
Amortisation
At 1 April 2024	3,600	3,600
Amortisation charge	1,800	1,800
At 31 March 2025	5,400	5,400
Carrying amount
At 31 March 2025	3,600	3,600
At 31 March 2024	5,400	5,400

5	Tangible assets

	Fixtures and fittings £	Office equipment £	Total £
Cost or valuation
At 1 April 2024	762	7,383	8,145
At 31 March 2025	762	7,383	8,145
Depreciation
At 1 April 2024	686	6,259	6,945
Charge for the year	38	462	500
At 31 March 2025	724	6,721	7,445
Carrying amount
At 31 March 2025	38	662	700
At 31 March 2024	76	1,124	1,200

Optimise (MS) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

6	Other financial assets (current and non-current)

	Financial assets at cost less impairment £	Total £
Non-current financial assets
Cost or valuation
Revaluations	6,900	6,900
At 31 March 2025	6,900	6,900
Carrying amount
At 31 March 2025	6,900	6,900

7

Debtors

Current	2025 £	2024 £
Trade debtors	12,540	12,540
Other debtors	54	732
	12,594	13,272

8

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Trade creditors	662	496
Taxation and social security	2,257	2,010
Accruals and deferred income	2,550	1,986
Other creditors	8,586	15,592
	14,055	20,084

9	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	100	100	100	100