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Registered number:
FOR THE YEAR ENDED 31 AUGUST 2025
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OPTIMISE MEDIA GROUP LIMITED
COMPANY INFORMATION
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OPTIMISE MEDIA GROUP LIMITED
CONTENTS
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OPTIMISE MEDIA GROUP LIMITED
GROUP STRATEGIC REPORT
FOR THE YEAR ENDED 31 AUGUST 2025
The directors of Optimise Media Group Ltd present their strategic report for the year ended 31 August 2025.
The Group’s principal activity remains the delivery of digital performance marketing, media advertising and customer reward solutions across a diverse international footprint, including the UK, South East Asia, India, the Middle East and North Africa, Australia, and other global markets.
The Group delivered a strong financial performance during the year, with revenue increasing to a record £72.5m (2024: £63.0m), reflecting continued momentum across core markets, improved client activity levels, and the benefits of continued investment in sales personnel. The Board intends to build on this momentum and drive further growth in the coming year.
Gross profit for the year was £7.5m (2024: £7.0m), with performance reflecting a balanced mix of mature and developing markets alongside continued investment in technology capability and business development. Operating profit increased to £1.4m (2024: £0.9m), supported by disciplined cost management and operational efficiencies across the Group. Net assets at the year end were £3.9m (2024: £3.7m). The Group maintains a strong liquidity position, with cash balances of £4.0m (2024: £5.0m), providing a solid foundation to support ongoing investment and growth initiatives. The Group continues to invest in its technology and data capabilities to enhance campaign performance, reporting accuracy and scalability. The Group has continued to diversify its client portfolio across sectors and geographies, reducing reliance on individual markets. Ongoing focus on operational efficiency has supported margin stability and scalability. Investment in talent and organisational capability remains a key priority to support future growth. The Group continues to monitor developments in the digital advertising landscape, including regulatory and platform changes. During the year, the Group further enhanced its operating model through the expansion of its global services team, supporting the wider Group function. This evolution has strengthened service consistency, improved resource flexibility and enabled more efficient support of both established and emerging markets. The Group continues to prioritise investment in client service, technology and international expansion, with a focus on sustainable, long-term growth. The Group has also begun to explore the application of advanced data analytics and artificial intelligence to further enhance its technology and reporting capabilities. Initial focus has been on improving the tracking, validation and attribution of client marketing activity, enabling more accurate performance measurement and greater transparency for both advertisers and publishers. These developments enhance the Group’s ability to generate deeper insights, support more informed decision-making and deliver consistently high-quality service to clients. The Board sees these capabilities as a natural extension of the Group’s data-led approach, helping to reinforce trust, optimise campaign outcomes and support scalable growth. The directors consider the overall performance for the year to be positive, with the business continuing to scale internationally while maintaining a prudent financial position.
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OPTIMISE MEDIA GROUP LIMITED
GROUP STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
The Group operates in a sector where revenues are closely linked to client advertising expenditure. As such, macroeconomic conditions and changes in advertiser confidence continue to represent a key uncertainty, with potential to impact revenue levels either positively or negatively.
The Group continues to explore new markets and expand its presence across additional sectors and verticals. This remains an important driver of future growth, with investment directed towards scaling these opportunities. Liquidity risk The Group maintains active oversight of working capital and cash flow to ensure sufficient resources are available to meet operational requirements and support growth plans. Credit risk Credit risk arises primarily from the provision of services on deferred payment terms. The Group mitigates this exposure through robust credit control procedures, including creditworthiness assessments, defined credit limits and ongoing monitoring of receivables.
The directors monitor a range of financial KPIs to assess performance across the Group. These include gross profit and gross profit margin, operating profit, working capital and debtor ageing, and revenue trends by market.
Gross profit remains a key measure of underlying performance, reflecting the Group’s ability to support overheads and reinvest in growth. Operating profit provides insight into overall efficiency and cost management. Movement in sales 15% (2024: -1%) Gross profit margin 10.4% (2024: 11.0%) Operating profit margin 1.9% (2024: 1.4%)
The Group continues to allocate resources across markets in line with growth opportunities and strategic priorities, balancing investment in developing territories with optimisation of established operations.
The structured lifecycle approach to market development - ranging from initial concept through to full establishment - remains central to managing investment risk and scaling efficiently. The enhanced global services model supports this approach by enabling rapid deployment of resources and consistent delivery standards across multiple regions.
Section 172(1) of the Companies Act 2006 requires directors to have regard to the interests of stakeholders in their decision making. The directors continue to consider the interests of the Group’s employees and other stakeholders, including the impact of its activities on the community, the environment, and the Group’s reputation, when making decisions. Acting in good faith and fairly between members, the directors consider what is most likely to promote the long-term success of the Group.
The directors are fully aware of their responsibilities to promote the success of the Group in accordance with section 172 of the Companies Act 2006. In fulfilling these duties, the directors regularly review how the Group engages with its stakeholders and identify opportunities to enhance that engagement. Key stakeholders include shareholders, employees, customers and suppliers.
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OPTIMISE MEDIA GROUP LIMITED
GROUP STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
Stakeholders
Customers and suppliers The Group maintains ongoing dialogue with its advertisers and publishers through regular performance reviews, planning discussions and day-to-day engagement. Feedback obtained through these interactions informs service improvements, product development and operational priorities. Employees The Group places significant importance on employee engagement, development and wellbeing. Communication channels include regular team meetings, performance reviews and informal feedback mechanisms. The Board considers employee feedback when making decisions that affect working practices, organisational structure and investment in people. Shareholders The Group maintains regular communication with shareholders regarding financial performance and strategic direction. The employee share scheme continues to align employee and shareholder interests and supports long-term value creation. Decision-Making and Long-Term Impact In making strategic decisions, the Board considers the potential long-term consequences, including the impact on stakeholders, financial resilience and the Group’s reputation. Examples during the year include: • Expansion of the global services function to improve scalability and service delivery • Continued investment in technology and operational capability • Ongoing evaluation of market expansion opportunities These decisions were made with the objective of strengthening the Group’s long-term position while balancing the needs of key stakeholders. Impact of operations on community and environment The Group recognises the importance of operating in a responsible and sustainable manner and supporting the communities in which it operates. The Group continues to take steps to reduce its environmental impact while encouraging community engagement through employee initiatives. Key environmental initiatives during the year include:
• Operating a hybrid working model, enabling a flexible approach to office usage and maintaining a
compact office footprint, supported by third-party hosting infrastructure. • As a digital business, the Group benefits from a lower carbon operating model and continues to seek opportunities to further reduce its environmental impact. • Business travel is minimised through the use of conferencing and collaboration technologies, reducing emissions associated with domestic and international travel. • The Group is focused on reducing resource consumption, including operating in an increasingly paperless environment and promoting the recycling of office waste. • The cycle to work scheme encourages environmentally responsible commuting while supporting employee health and wellbeing. • The Group has renewed engagement of environmental consultants to measure its carbon footprint and identify opportunities for reduction, supporting a structured approach to improving environmental performance.
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OPTIMISE MEDIA GROUP LIMITED
GROUP STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
The Group also supports community engagement through employee-led initiatives, including a volunteer programme that enables employees to dedicate working time to community and charitable activities.
The Group is committed to maintaining high standards of business conduct. All employees are required to adhere to the Group’s code of conduct, which promotes integrity, fairness and transparency in all business relationships.
This report was approved by the board on 20 May 2026 and signed on its behalf.
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OPTIMISE MEDIA GROUP LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 AUGUST 2025
The directors present their report and the financial statements for the year ended 31 August 2025.
The directors are responsible for preparing the Group Strategic Report, the Directors' Report and the consolidated financial statements in accordance with applicable law and regulations.
In preparing these financial statements, the directors are required to:
∙select suitable accounting policies for the Group's financial statements and then apply them consistently;
∙make judgments and accounting estimates that are reasonable and prudent;
∙state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Group will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and the Group and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and the Group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The profit for the year, after taxation and minority interests, amounted to £1,110,365 (2024 - £599,725).
The Company paid dividends during the year of £888,049 (2024 - £755,000).
The directors who served during the year were:
The external environment remains competitive, and the Group plans to continue to innovate to maintain our position in each market.
The Group has not disclosed information in respect of greenhouse gas emissions, energy consumption, and energy efficiency action as its energy consumption in the United Kingdom for the year is 40,000kWh or lower.
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OPTIMISE MEDIA GROUP LIMITED
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
Post balance sheet events are disclosed in note 24 of these financial statements.
The auditors, Price Bailey LLP, will be proposed for reappointment in accordance with section 485 of the Companies Act 2006.
This report was approved by the board on 20 May 2026 and signed on its behalf.
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OPTIMISE MEDIA GROUP LIMITED
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF OPTIMISE MEDIA GROUP LIMITED
We have audited the financial statements of Optimise Media Group Limited (the 'Company') and its subsidiaries (the 'Group') for the year ended 31 August 2025, which comprise the Consolidated Statement of Comprehensive Income, the Consolidated and Company Statements of Financial Position, the Consolidated and Company Statement of Changes in Equity, the Consolidated Statement of Cash Flows and the related notes, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Group's or the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
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OPTIMISE MEDIA GROUP LIMITED
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF OPTIMISE MEDIA GROUP LIMITED (CONTINUED)
The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' Report thereon. The directors are responsible for the other information contained within the Annual Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
In our opinion, based on the work undertaken in the course of the audit:
∙the information given in the Group Strategic Report and the Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
∙the Group Strategic Report and the Directors' Report have been prepared in accordance with applicable legal requirements.
In the light of the knowledge and understanding of the Group and the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Group Strategic Report or the Directors' Report.
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OPTIMISE MEDIA GROUP LIMITED
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF OPTIMISE MEDIA GROUP LIMITED (CONTINUED)
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these Group financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
We identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements through: • our knowledge and sector experience; and • discussion with the directors. The Group is subject to laws and regulations that directly affect the financial statements, including the Companies Act 2006 and tax legislation. The significant laws and regulations identified were communicated to the engagement team who remained alert to any indications of non-compliance throughout the audit. The Group is subject to other laws and regulations where the consequences of non-compliance could have a material effect on amounts or disclosures in the financial statements, for instance through the imposition of fines or litigation. This includes rules under their Financial Conduct Authority (FCA) registration. The Group ensures compliance with the legal and regulatory framework using third-party experts, technical research and Government guidance. We considered the opportunities and incentives that may exist within the organisation for fraud and identify management override as the area with the greatest potential for fraud. Our procedures to respond to the risk of fraud included: • reviewing directors’ minutes to understand if any instances of fraud have occurred. • proving existence of a sample of employees to ensure they are genuine and sampled bank details to ensure no duplicated bank accounts. • reviewing a sample of expenditure to ensure they are authorised in accordance with Group’s authorisation policy. • reviewing expenditure for any potential payments to click farms. • obtaining confirmations of accounts and balances directly from the bank. • testing journal entries and other adjustments for business appropriateness; and • challenging management and those charged with governance on whether any instances of fraud had occurred. Following detailed team briefings, the individual responsible has assessed that the audit engagement team collectively has the appropriate competence and capabilities to identify or recognise non-compliance with applicable laws and regulations.
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OPTIMISE MEDIA GROUP LIMITED
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF OPTIMISE MEDIA GROUP LIMITED (CONTINUED)
Nonetheless, because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' Report.
This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.
for and on behalf of
Chartered Accountants
Statutory Auditors
Anglia House, 6 Central Avenue
St Andrews Business Park
Thorpe St Andrew
Norfolk
NR7 0HR
20 May 2026
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OPTIMISE MEDIA GROUP LIMITED
CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 AUGUST 2025
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OPTIMISE MEDIA GROUP LIMITED
REGISTERED NUMBER: 04265719
CONSOLIDATED STATEMENT OF FINANCIAL POSITION
AS AT 31 AUGUST 2025
The financial statements were approved and authorised for issue by the board and were signed on its behalf on 20 May 2026.
The notes on pages 23 to 46 form part of these financial statements.
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OPTIMISE MEDIA GROUP LIMITED
REGISTERED NUMBER: 04265719
COMPANY STATEMENT OF FINANCIAL POSITION
AS AT 31 AUGUST 2025
The financial statements were approved and authorised for issue by the board and were signed on its behalf on 20 May 2026.
The notes on pages 23 to 46 form part of these financial statements.
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CONSOLIDATED STATEMENT OF CHANGES IN EQUITY (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
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CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 AUGUST 2024
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COMPANY STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 AUGUST 2024
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