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Company Registration No. 05559999 (England and Wales)
Optimised Engineering Limited Unaudited accounts for the year ended 30 September 2025
Optimised Engineering Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Optimised Engineering Limited Company Information for the year ended 30 September 2025
Director
David Jewell
Company Number
05559999 (England and Wales)
Registered Office
The Yews High Street Hermitage Berkshire RG18 9RD
Accountants
MHaccounting Practice Limited 1 Barton Copse Chieveley Berkshire RG20 8RN
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Optimised Engineering Limited Statement of financial position as at 30 September 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
588
1,657
Current assets
Debtors
16,923
9,506
Cash at bank and in hand
55,662
43,838
72,585
53,344
Creditors: amounts falling due within one year
(13,957)
(7,545)
Net current assets
58,628
45,799
Total assets less current liabilities
59,216
47,456
Provisions for liabilities
Deferred tax
(111)
(314)
Net assets
59,105
47,142
Capital and reserves
Called up share capital
5
1
1
Share premium
-
(49,527)
Profit and loss account
59,104
96,668
Shareholders' funds
59,105
47,142
For the year ending 30 September 2025 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 15 May 2026 and were signed on its behalf by
David Jewell Director Company Registration No. 05559999
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Optimised Engineering Limited Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Optimised Engineering Limited is a private company, limited by shares, registered in England and Wales, registration number 05559999. The registered office is The Yews, High Street, Hermitage, Berkshire, RG18 9RD.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates:
Plant & machinery
3 years straight line
Computer equipment
3 years straight line
Disposal of tangible fixed assets
On disposal of an item of property, plant and equipment, the difference between the net disposal proceeds and its carrying amount is taken to the income statement.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding refunds, value added tax and other sales related taxes. Turnover from the rendering of services is recognised by reference to the stage of completion.
Pension costs
Pension contributions are recognised in the profit and loss account when due.
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Optimised Engineering Limited Notes to the Accounts for the year ended 30 September 2025
4
Tangible fixed assets
Total
£
Cost or valuation
At 1 October 2024
5,919
Additions
882
At 30 September 2025
6,801
Depreciation
At 1 October 2024
4,262
Charge for the year
1,951
At 30 September 2025
6,213
Net book value
At 30 September 2025
588
At 30 September 2024
1,657
5
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
6
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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