REGISTERED NUMBER: 09012244 (England and Wales)

Financial Statements for the Year Ended 31 March 2025

for

Optima Performance Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Mr M Nyadzayo

REGISTERED OFFICE:

The Retreat

406 Roding Lane South

Woodford Green

Essex

IG8 8EY

REGISTERED NUMBER:

09012244 (England and Wales)

ACCOUNTANTS:

Nordens

The Retreat

406 Roding Lane South

Woodford Green

Essex

IG8 8EY

FIXED ASSETS

Property, plant and equipment

4

24,477

30,247

CURRENT ASSETS

Debtors

5

10,265

22,220

Cash at bank

3,165

424

13,430

22,644

CREDITORS

Amounts falling due within one year

6

81,581

64,166

NET CURRENT LIABILITIES

(68,151

)

(41,522

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(43,674

)

(11,275

)

CREDITORS

Amounts falling due after more than one year

7

4,154

4,539

NET LIABILITIES

(47,828

)

(15,814

)

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

(47,838

)

(15,824

)

(47,828

)

(15,814

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps 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 Sections 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.

The 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.

The financial statements were approved by the director and authorised for issue on 19 October 2025 and were signed by:

Mr M Nyadzayo - Director

1.	STATUTORY INFORMATION

Optima Performance Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Going concern

The financial statements have been prepared on the going concern basis. The director is of the opinion that the shareholders will continue to support it, and provide adequate funding when necessary to enable it to meet its obligations for the foreseeable future, being for a period of at least twelve months from the date of approval of the financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

10,956

6,543

55,350

14,548

87,397

Additions

760

-

-

-

760

At 31 March 2025

11,716

6,543

55,350

14,548

88,157

DEPRECIATION

At 1 April 2024

2,185

3,861

42,215

8,889

57,150

Charge for year

1,430

402

3,284

1,414

6,530

At 31 March 2025

3,615

4,263

45,499

10,303

63,680

NET BOOK VALUE

At 31 March 2025

8,101

2,280

9,851

4,245

24,477

At 31 March 2024

8,771

2,682

13,135

5,659

30,247

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

5,742

19,009

Other debtors

4,523

3,211

10,265

22,220

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

3,869

3,766

Trade creditors

6,669

7,795

Taxation and social security

38,178

29,289

Other creditors

32,865

23,316

81,581

64,166

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

4,154

4,539