REGISTERED NUMBER: 06406534 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

OPTIMUM ARCHITECTURE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S J Davis

SECRETARY:

Mrs M Silcock

REGISTERED OFFICE:

Nags Corner

Nayland

Colchester

Essex

CO6 4LT

REGISTERED NUMBER:

06406534 (England and Wales)

ACCOUNTANTS:

Seago and Stopps

Chartered Certified Accountants

61 Station Road

Sudbury

Suffolk

CO10 2SP

FIXED ASSETS

934

Tangible assets

4

627

CURRENT ASSETS

37,839

Debtors

5

31,922

40,738

Cash at bank

36,926

78,577

68,848

CREDITORS

17,520

Amounts falling due within one year

6

11,635

61,057

NET CURRENT ASSETS

57,213

61,991

TOTAL ASSETS LESS CURRENT LIABILITIES

57,840

177

PROVISIONS FOR LIABILITIES

119

61,814

NET ASSETS

57,721

CAPITAL AND RESERVES

100

Called up share capital

100

61,714

Retained earnings

57,621

61,814

SHAREHOLDERS' FUNDS

57,721

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 May 2026 and were signed by:

S J Davis - Director

1.	STATUTORY INFORMATION

Optimum Architecture Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents the value of work completed during the year , by reference to invoiced sales excluding value added tax and the movement between opening and closing working in progress .

Tangible fixed assets and depreciation

Depreciation is provided on tangible fixed assets so as to write off the cost of valuation, less any estimate residual value, over their expected useful economic life as follows:-

Office equipment 25% on a reducing balance basis

Computer equipment 33% on cost

Financial instruments

The company enters into basic financial instrument transactions, as appropriate and as and when required, that result in the recognition of financial assets and liabilities within the financial statements such as trade and other accounts receivable and payables, bank loans and hire purchase and leasing contracts.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2025 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Office

Computer

Totals

equipment

equipment

£

£

£

COST

At 1 February 2025

and 31 January 2026

22,861

5,135

17,726

DEPRECIATION

At 1 February 2025

21,927

4,366

17,561

Charge for year

307

193

114

At 31 January 2026

22,234

4,559

17,675

NET BOOK VALUE

At 31 January 2026

627

576

51

At 31 January 2025

934

769

165

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

11,307

5,080

Other debtors

20,615

32,759

31,922

37,839

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade creditors

406

527

Taxation and social security

9,181

14,280

Other creditors

2,048

2,713

11,635

17,520