OPTIMIZON LIMITED


Directors	HERN, Jeanette
	PITTS-DRAKE, James Robert
	SMOLLAN, Michael Benjamin


Registered Address	53 Pure Offices, Kembrey Park
	Swindon
	SN2 8BW


Registered Number	10526499 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		51,000		59,500
Tangible assets	4		13,217		19,730
Investments	5		1,266,781		2,263,230
			1,330,998		2,342,460
Current assets
Debtors		1,067,558		646,845
Cash at bank and on hand		6,728		4,974
		1,074,286		651,819
Creditors amounts falling due within one year	6	(1,965,926)		(1,731,959)
Net current assets (liabilities)			(891,640)		(1,080,140)
Total assets less current liabilities			439,358		1,262,320
Creditors amounts falling due after one year	7		(181,250)		(31,250)
Provisions for liabilities	8		(3,875)		(3,875)
Net assets			254,233		1,227,195
Capital and reserves
Called up share capital			27		27
Share premium			1,320,161		1,320,161
Profit and loss account			(1,065,955)		(92,993)
Shareholders' funds			254,233		1,227,195

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 16 December 2025, and are signed on its behalf by:

PITTS-DRAKE, James Robert
Director
Registered Company No. 10526499

OPTIMIZON LIMITED

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Office Equipment	3

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	38		37

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 April 24	59,500	59,500
Revaluations	(8,500)	(8,500)
At 31 March 25	51,000	51,000
Net book value
At 31 March 25	51,000	51,000
At 31 March 24	59,500	59,500

4.	Tangible fixed assets

	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 April 24	1,416	5,554	48,719	55,689
Additions	-	-	1,516	1,516
At 31 March 25	1,416	5,554	50,235	57,205
Depreciation and impairment
At 01 April 24	666	3,186	32,107	35,959
Charge for year	113	355	7,561	8,029
At 31 March 25	779	3,541	39,668	43,988
Net book value
At 31 March 25	637	2,013	10,567	13,217
At 31 March 24	750	2,368	16,612	19,730

5.	Fixed asset investments
	The investment in Marketplace AMP Ltd (which was held at purchase cost) has been fully impaired. Due to the cessation of trading, the recoverable amount of the investment was determined to be nil. An impairment loss of £1,054,361 (representing the full carrying value) was recognised in the profit and loss account for the period to 31st March 2025.

	Investments in groups¹	Loans to groups²	Total
	£	£	£
Cost or valuation
At 01 April 24	2,039,382	223,848	2,263,230
Additions	-	57,912	57,912
Revaluations	(1,054,361)	-	(1,054,361)
At 31 March 25	985,021	281,760	1,266,781
Net book value
At 31 March 25	985,021	281,760	1,266,781
At 31 March 24	2,039,382	223,848	2,263,230

	Notes
	¹Investments in group undertakings and participating interests ²Loans to group undertakings and participating interests

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	333,274	163,945
Bank borrowings and overdrafts	23,367	140,514
Amounts owed to related parties	1,169,286	576,149
Taxation and social security	327,770	281,272
Other creditors	24,306	485,000
Accrued liabilities and deferred income	87,923	85,079
Total	1,965,926	1,731,959


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	181,250	31,250
Total	181,250	31,250

8.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	3,875	3,875
Total	3,875	3,875