Acorah Software Products - Accounts Production 16.8.310 true true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 04958276 Mr Kim Patchett iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04958276 2024-11-30 04958276 2025-11-30 04958276 2024-12-01 2025-11-30 04958276 frs-core:CurrentFinancialInstruments 2025-11-30 04958276 frs-core:Non-currentFinancialInstruments 2025-11-30 04958276 frs-core:ComputerEquipment 2025-11-30 04958276 frs-core:ComputerEquipment 2024-12-01 2025-11-30 04958276 frs-core:ComputerEquipment 2024-11-30 04958276 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2025-11-30 04958276 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-12-01 2025-11-30 04958276 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-11-30 04958276 frs-core:ShareCapital 2025-11-30 04958276 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 04958276 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 04958276 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 04958276 frs-bus:SmallEntities 2024-12-01 2025-11-30 04958276 frs-bus:EntityNoLongerTradingButTradedInPast 2024-12-01 2025-11-30 04958276 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 04958276 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 04958276 frs-bus:Director1 2024-12-01 2025-11-30 04958276 frs-countries:EnglandWales 2024-12-01 2025-11-30 04958276 2023-11-30 04958276 2024-11-30 04958276 2023-12-01 2024-11-30 04958276 frs-core:CurrentFinancialInstruments 2024-11-30 04958276 frs-core:Non-currentFinancialInstruments 2024-11-30 04958276 frs-core:ShareCapital 2024-11-30 04958276 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 04958276
Optimum Technology Surgical Limited
Dormant Financial Statements
For The Year Ended 30 November 2025
NL Accountancy & Bookkeeping Services
Member of Institute of Accountants and Bookkeepers
30 The Street
Norfolk
NR26 8AD
Optimum Technology Surgical Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
Optimum Technology Surgical Limited
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 04958276

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Cash at bank and in hand |  | 2 |  | 2 |
|  | 2 |  | 2 |
Creditors: Amounts Falling Due Within One Year | 6 | (39,745,341 ) |  | (39,745,341 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (39,745,339 ) |  | (39,745,339 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (39,745,339 ) |  | (39,745,339 )
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (17,206 ) |  | (17,206 )
NET LIABILITIES |  |  | (39,762,545 ) |  | (39,762,545 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2,920,002 |  | 2,920,002
Profit and Loss Account |  |  | (42,682,547 ) |  | (42,682,547 )
SHAREHOLDERS' FUNDS |  |  | (39,762,545) |  | (39,762,545)

For the year ending 30 November 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Kim Patchett Director
12th February 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Optimum Technology Surgical Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Optimum Technology Surgical Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04958276 . The registered office is 30 The Street, Upper Sheringham, Norfolk, NR26 8AD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Intangible Fixed Assets and Amortisation - Intellectual Property
Intellectual property assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment | 25% straight line

3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Intangible Assets

| Intellectual Property
--- | ---
| £
Cost
As at 1 December 2024 | 11,352,000
As at 30 November 2025 | 11,352,000
Amortisation
As at 1 December 2024 | 11,352,000
As at 30 November 2025 | 11,352,000
Net Book Value
As at 30 November 2025 | -
As at 1 December 2024 | -

5. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 December 2024 | 3,213
As at 30 November 2025 | 3,213
Depreciation
As at 1 December 2024 | 3,213
As at 30 November 2025 | 3,213

...CONTINUED
Page 2
Page 3
Optimum Technology Surgical Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025

Net Book Value
As at 30 November 2025 | -
As at 1 December 2024 | -

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 37,986,848 |  | 37,986,848
Accruals and deferred income | 1,716,668 |  | 1,716,668
Director's loan account | 41,825 |  | 41,825
| 39,745,341 |  | 39,745,341

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts owed to related parties | 17,206 |  | 17,206

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2,920,002 |  | 2,920,002

Page 3