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Registered number: 09054201 OPTIMICDN LTD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
OPTIMICDN LTD
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 6
OPTIMICDN LTD REGISTERED NUMBER:09054201
STATEMENT OF FINANCIAL POSITION AS AT 31 MAY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 497 |  | 663
Investments | 5 |  | 7,914 |  | 7,914
|  |  | 8,411 |  | 8,577
Current assets |  |  |  |  |
Debtors | 6 | 37,816 |  | 138,643 |
Cash at bank and in hand |  | 1,724,419 |  | 1,374,061 |
|  | 1,762,235 |  | 1,512,704 |
Creditors: amounts falling due within one year | 7 | (283,031) |  | (338,467) |
Net current assets |  |  | 1,479,204 |  | 1,174,237
Net assets |  |  | 1,487,615 |  | 1,182,814
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 11,667 |  | 11,667
Share premium account |  |  | 327,390 |  | 327,390
Capital redemption reserve |  |  | 5,833 |  | 5,833
Profit and loss account |  |  | 1,142,725 |  | 837,924
|  |  | 1,487,615 |  | 1,182,814
Page 1
OPTIMICDN LTD REGISTERED NUMBER:09054201
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MAY 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question 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 financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
R Scetbon | X Farooghi
Director | Director
Date: 27 November 2025 | Date:27 November 2025
The notes on pages 3 to 6 form part of these financial statements. Page 2
OPTIMICDN LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
1. | General information
OptimiCDN Ltd is a limited liability company incorporated in England and Wales with its registered office at 2nd Floor Connaught House,1-3 Mount Street, London W1K 3NB. The principal activity of the company was that of web hosting and data storage services. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Exemption from preparing consolidated financial statements
The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.
| 2.3 | Turnover
Turnover comprises revenue recognised by the company in respect of services supplied during the period, exclusive of Value Added Tax and trade discounts.
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 25% | reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Comprehensive Income.
| 2.5 | Investments
Investments held as fixed assets are shown at cost less provision for impairment.
| 2.6 | Debtors
Short term debtors are measured at transaction price, less any impairment. Page 3
OPTIMICDN LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.Accounting policies (continued)
| 2.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty.
| 2.8 | Creditors
Short term creditors are measured at the transaction price.
| 2.9 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is pounds sterling. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
| 2.10 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. 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 income.
3. | Employees
| The average monthly number of employees, including directors, during the year was 4 (2024 - 4).
Page 4
OPTIMICDN LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
4. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| At 1 June 2024 | 8,397
| At 31 May 2025 | 8,397
| Depreciation |
| At 1 June 2024 | 7,734
| Charge for the year on owned assets | 166
| At 31 May 2025 | 7,900
| Net book value |
| At 31 May 2025 | 497
| At 31 May 2024 | 663
5. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 June 2024 | 7,914
| At 31 May 2025 | 7,914
Page 5
OPTIMICDN LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | - | 2,975
| Amounts owed by group undertakings | 9,862 | -
| Other debtors | 17,192 | 43,403
| Prepayments and accrued income | 10,762 | 92,265
|  | 37,816 | 138,643
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 86,067 | 84,579
| Taxation and social security | 112,190 | 126,321
| Other creditors | 80,220 | 75,649
| Accruals and deferred income | 4,554 | 51,918
|  | 283,031 | 338,467
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 11,667 ordinary shares of £1 each | 11,667 | 11,667
Page 6