Acorah Software Products - Accounts Production 16.8.310 false true 5 April 2024 1 October 2023 false 6 April 2024 5 April 2025 5 April 2025 OC424506 Ultimate Prime Incorporated Anosi F Ikimalo iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC424506 2024-04-05 OC424506 2025-04-05 OC424506 2024-04-06 2025-04-05 OC424506 frs-core:CurrentFinancialInstruments 2025-04-05 OC424506 frs-bus:LimitedLiabilityPartnershipLLP 2024-04-06 2025-04-05 OC424506 frs-bus:LimitedLiabilityPartnershipsSORP 2024-04-06 2025-04-05 OC424506 frs-bus:FilletedAccounts 2024-04-06 2025-04-05 OC424506 frs-bus:SmallEntities 2024-04-06 2025-04-05 OC424506 frs-bus:AuditExempt-NoAccountantsReport 2024-04-06 2025-04-05 OC424506 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-06 2025-04-05 OC424506 frs-core:ListedExchangeTraded 2025-04-05 OC424506 frs-core:ListedExchangeTraded 2024-04-05 OC424506 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-04-05 OC424506 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2025-04-05 OC424506 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2025-04-05 OC424506 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2025-04-05 OC424506 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-04-05 OC424506 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-04-05 OC424506 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-04-05 OC424506 frs-core:CurrentFinancialInstruments 1 2025-04-05 OC424506 frs-core:CurrentFinancialInstruments 2 2025-04-05 OC424506 frs-countries:EnglandWales 2024-04-06 2025-04-05 OC424506 frs-bus:PartnerLLP1 2024-04-06 2025-04-05 OC424506 frs-bus:PartnerLLP2 2024-04-06 2025-04-05 OC424506 2023-09-30 OC424506 2024-04-05 OC424506 2023-10-01 2024-04-05 OC424506 frs-core:CurrentFinancialInstruments 2024-04-05 OC424506 frs-core:CurrentFinancialInstruments 1 2024-04-05 OC424506 frs-core:CurrentFinancialInstruments 2 2024-04-05
Registered number: OC424506
Optimum Global Capital Partners LLP
Unaudited Financial Statements
For The Year Ended 5 April 2025
Optimum Global Capital Partners LLP
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Optimum Global Capital Partners LLP
Balance Sheet
As At 5 April 2025
Balance Sheet
Registered number: OC424506

| 5 April 2025 | 5 April 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 56,552 |  | 49,878
|  |  | 56,552 |  | 49,878
CURRENT ASSETS
Debtors | 5 | 102,793 |  | 41,364 |
Cash at bank and in hand |  | 19,845 |  | 9,756 |
|  | 122,638 |  | 51,120 |
Creditors: Amounts Falling Due Within One Year | 6 | (232,084 ) |  | (124,310 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (109,446 ) |  | (73,190 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (52,894 ) |  | (23,312 )
NET LIABILITIES ATTRIBUTABLE TO MEMBERS |  |  | (52,894 ) |  | (23,312 )
REPRESENTED BY:
Equity
Members' other interests
Members' capital |  | 2 |  | 2 |
Other reserves |  | (52,896) |  | (23,314) |
|  |  | (52,894) |  | (23,312)
TOTAL MEMBERS' INTEREST
Members' other interests |  |  | (52,894) |  | (23,312)
|  |  | (52,894) |  | (23,312)

Page 1
Page 2
Optimum Global Capital Partners LLP
Balance Sheet (continued)
As At 5 April 2025
For the year ending 5 April 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)
The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.
On behalf of the members

Anosi F Ikimalo Designated Member
3 April 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Optimum Global Capital Partners LLP
Notes to the Financial Statements
For The Year Ended 5 April 2025
Notes to the Financial Statements
1. General Information
Optimum Global Capital Partners LLP is a limited liability partnership, incorporated in England & Wales, registered number OC424506 . The Registered Office is 71-75 Shelton Street, Covent Garden, London, England, WC2H 9JQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).
The financial statements are prepared in sterling which is the functional currency of the LLP.
2.2. Turnover
Income from Investment
Turnover from investments includes the cumulative gain/loss in disposal of investments, dividends and interest earned from investments classified as fair value through profit or loss.
2.3. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 1 (2024: 1)
1 1
4. Investments

| Listed
--- | ---
| £
Cost or Valuation
As at 6 April 2024 | 49,878
Additions | 144,326
Disposals | (120,732 )
Revaluations | (16,920 )
As at 5 April 2025 | 56,552
Provision
As at 6 April 2024 | -
As at 5 April 2025 | -
Net Book Value
As at 5 April 2025 | 56,552
As at 6 April 2024 | 49,878

Page 3
Page 4
Optimum Global Capital Partners LLP
Notes to the Financial Statements (continued)
For The Year Ended 5 April 2025
5. Debtors

| 5 April 2025 |  | 5 April 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | - |  | 166
Loan owed by Members | 88,210 |  | 28,955
Melville Douglas Account | 14,583 |  | 12,243
| 102,793 |  | 41,364

6. Creditors: Amounts Falling Due Within One Year

| 5 April 2025 |  | 5 April 2024
--- | --- | --- | ---
| £ |  | £
Accruals and deferred income | 720 |  | 1,200
Amounts owed to related parties | 231,364 |  | 123,110
| 232,084 |  | 124,310

7. Related Party Transactions
Included in debtors due within one year is an amount of £88,210 (2024: £28,955) owed by the partner. The amount is interest free and repayable on demand.
Included in creditors due within one year is an amount of £231,364 (2024: £123,110 ) is an amount owed to related sister companies. The amount is interest free and repayable on demand.
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