Optima (Education) Limited Accounts






Optima (Education) Limited

	Company No. 09185979
		Information for Filing with The Registrar
		31 December 2024

The Directors present their report and the accounts for the year ended 31 December 2024.

Principal activities
The principal activity of the company during the year under review was medical education.




Directors

The Directors who served at any time during the year were as follows:

F. Spratt
J. Spratt








































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

J. Spratt
Director
29 December 2025

at	31 December 2024
Company No.		09185979	Notes	2024	2023
				£	£
Fixed assets

	Tangible assets		3	56,128	50,289

	Investments		4	49,479	-
				105,607	50,289
Current assets

	Debtors		5	1,912,763	1,526,819

	Cash at bank and in hand			192,280	470,031
				2,105,043	1,996,850
Creditors: Amount falling due within one year			6	(383,776)	(578,271)
Net current assets				1,721,267	1,418,579
Total assets less current liabilities				1,826,874	1,468,868
Creditors: Amounts falling due after more than one year			7	(48,662)	(63,468)



Net assets				1,778,212	1,405,400

Capital and reserves
	Called up share capital			100	100



	Profit and loss account		9	1,778,112	1,405,300

Total equity				1,778,212	1,405,400



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 December 2024 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 in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 29 December 2025 and signed on its behalf by:
J. Spratt
Director
29 December 2025

for the year ended 31 December 2024

General information

Optima (Education) Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 09185979

Its registered office is:

9 Beaumont House

Redburn Road

Newcastle Upon Tyne

England

NE5 1NB

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2	Employees
			2024	2023
			Number	Number
		The average monthly number of employees (including directors) during the year was:	3	3

3	Tangible fixed assets
			Motor vehicles	Fixtures, fittings and equipment	Total
			£	£	£
		Cost or revaluation
		At 1 January 2024	59,013	6,573	65,586
		Additions	13,700	5,855	19,555



		At 31 December 2024	72,713	12,428	85,141
		Depreciation
		At 1 January 2024	11,803	3,494	15,297
		Charge for the year	12,659	1,057	13,716



		At 31 December 2024	24,462	4,551	29,013
		Net book values
		At 31 December 2024	48,251	7,877	56,128
		At 31 December 2023	47,210	3,079	50,289

4	Investments
			Other investments	Total
			£	£
		Cost or valuation

		Additions	49,479	49,479


		At 31 December 2024	49,479	49,479
		Provisions/Impairment





		Net book values
		At 31 December 2024	49,479	49,479

5	Debtors
			2024	2023
			£	£
		Trade debtors	434,819	207,224

		Corporation tax recoverable	20,606	2

		VAT recoverable	63,159	51,344
		Loans to directors	15,298	-
		Other debtors	1,378,881	1,112,800
		Prepayments and accrued income	-	155,449
			1,912,763	1,526,819

6	Creditors:
		amounts falling due within one year
			2024	2023
			£	£

		Bank loans and overdrafts	1,508	-


		Trade creditors	98,619	399,650

		Taxes and social security	5,193	16,288

		Other creditors	2,374	3,420
		Accruals and deferred income	276,082	158,913
			383,776	578,271

7	Creditors:
		amounts falling due after more than one year
			2024	2023
			£	£



		Obligations under finance lease and hire purchase contracts	48,662	63,468




			48,662	63,468

Share Capital

One hundred ordinary share at £1 fully paid.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

10	Dividends
			2024	2023
			£	£
		Dividends for the period:
		Dividends paid in the period	-	-
		Dividends accrued at the period end	20,145	187,292
			20,145	187,292

		Dividends by type:
		Non-equity preference dividends	-	-
		Equity dividends	20,145	187,292
			20,145	187,292

Related party disclosures

Transactions with related parties

Loan to James Spratt Consultancy £261,963.
Loan to Optima Property (Edinburgh) £1,060,739.