ACCOUNTS - Final Accounts

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.

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

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