Optimal Performance Partners Limited

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the director on the preparation of the unaudited statutory accounts of Optimal Performance Partners Limited for the year ended 31 January 2026

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Optimal Performance Partners Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of Optimal Performance Partners Limited , as a body, in accordance with the terms of our engagement letter dated 24 March 2026. Our work has been undertaken solely to prepare for your approval the accounts of Optimal Performance Partners Limited and state those matters that we have agreed to state to the director of Optimal Performance Partners Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Optimal Performance Partners Limited and its director as a body for our work or for this report.

It is your duty to ensure that Optimal Performance Partners Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Optimal Performance Partners Limited . You consider that Optimal Performance Partners Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Optimal Performance Partners Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

20th May 2026

Ascendis Group

Chartered Certified Accountants, Taxation and Business Advisors

Unit 3, Building 2, The Colony Wilmslow

Altrincham Road

Wilmslow

Cheshire

SK9 4LY

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Optimal Performance Partners Limited

Balance Sheet

As At 31 January 2026

Balance Sheet

Registered number: 11785920

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		22,431		28,869

			22,431		28,869
CURRENT ASSETS
Debtors	5	11,182		12,561
Cash at bank and in hand		21,303		25,897

		32,485		38,458
Creditors: Amounts Falling Due Within One Year	6	(50,554 )		(24,922 )

NET CURRENT ASSETS (LIABILITIES)			(18,069 )		13,536

TOTAL ASSETS LESS CURRENT LIABILITIES			4,362		42,405

Creditors: Amounts Falling Due After More Than One Year	7		-		(26,107 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	9		(4,262 )		(5,419 )

NET ASSETS			100		10,879

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			-		10,779

SHAREHOLDERS' FUNDS			100		10,879

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Optimal Performance Partners Limited

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small 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 Andrew Renshaw

Director

20th May 2026

The notes on pages 4 to 6 form part of these financial statements.

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Optimal Performance Partners Limited

Notes to the Financial Statements

For The Year Ended 31 January 2026

Notes to the Financial Statements

1. General Information

Optimal Performance Partners Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11785920 . The registered office is Unit 3, Building 2, The Colony Wilmslow, Altrincham Road, Wilmslow, Cheshire, SK9 4LY.

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. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

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:

Plant & Machinery	25% Reducing balance
Motor Vehicles	25% Reducing balance
Computer Equipment	33% Straight line

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

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Optimal Performance Partners Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 February 2025	2,666	58,190	4,970	65,826
Additions	494	-	997	1,491

As at 31 January 2026	3,160	58,190	5,967	67,317

Depreciation
As at 1 February 2025	1,571	32,498	2,888	36,957
Provided during the period	293	6,423	1,213	7,929

As at 31 January 2026	1,864	38,921	4,101	44,886

Net Book Value
As at 31 January 2026	1,296	19,269	1,866	22,431

As at 1 February 2025	1,095	25,692	2,082	28,869

5. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	11,182	12,561

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	27,600	7,986
Other creditors	2,357	236
Taxation and social security	20,597	16,700

	50,554	24,922

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

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	-	26,107

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Optimal Performance Partners Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

8. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	27,600	7,986
Later than one year and not later than five years	-	26,107

	27,600	34,093

	27,600	34,093

9. Deferred Taxation

The provision for deferred tax is made up as follows:

	2026	2025
	£	£
Other timing differences	4,262	5,419

10. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
75 Ordinary A shares of £ 1 each	75	75
25 Ordinary B shares of £ 1 each	25	25

	100	100

11. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 February 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 January 2026
	£	£	£	£	£
Mr Andrew Renshaw	4,403	14,097	15,892	-	2,835

The above loan is unsecured, interest free and repayable on demand.

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