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Company Registration No. 07346027 (England and Wales)
OPTIMUM TRADE SUPPLIES LIMITED Unaudited accounts for the year ended 31 August 2025
OPTIMUM TRADE SUPPLIES LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
OPTIMUM TRADE SUPPLIES LIMITED Company Information for the year ended 31 August 2025
Director
L Lucas
Secretary
L Lucas
Company Number
07346027 (England and Wales)
Registered Office
3 CONINGTON ROAD FENSTANTON HUNTINGDON CAMBRIDGESHIRE PE28 9LB
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OPTIMUM TRADE SUPPLIES LIMITED Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
76,526 
66,647 
Current assets
Inventories
5,500 
5,500 
Debtors
5
58,854 
63,539 
Cash at bank and in hand
291,797 
257,037 
356,151 
326,076 
Creditors: amounts falling due within one year
6
(104,760)
(117,517)
Net current assets
251,391 
208,559 
Total assets less current liabilities
327,917 
275,206 
Creditors: amounts falling due after more than one year
7
(36,466)
(42,006)
Provisions for liabilities
Deferred tax
(21,839)
(16,662)
Net assets
269,612 
216,538 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
269,512 
216,438 
Shareholders' funds
269,612 
216,538 
For the year ending 31 August 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.
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 16 March 2026 and were signed on its behalf by
L Lucas Director Company Registration No. 07346027
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OPTIMUM TRADE SUPPLIES LIMITED Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
OPTIMUM TRADE SUPPLIES LIMITED is a private company, limited by shares, registered in England and Wales, registration number 07346027. The registered office is 3 CONINGTON ROAD, FENSTANTON, HUNTINGDON, CAMBRIDGESHIRE, PE28 9LB.
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 in order to write off the assets over their estimated useful lives:
Plant & machinery
20%
Motor vehicles
20%
Fixtures & fittings
20%
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 September 2024
123,980 
2,797 
9,562 
136,339 
Additions
44,366 
409 
- 
44,775 
Disposals
(35,995)
- 
- 
(35,995)
At 31 August 2025
132,351 
3,206 
9,562 
145,119 
Depreciation
At 1 September 2024
57,510 
3,021 
9,161 
69,692 
Charge for the year
19,388 
226 
884 
20,498 
On disposals
(21,597)
- 
- 
(21,597)
At 31 August 2025
55,301 
3,247 
10,045 
68,593 
Net book value
At 31 August 2025
77,050 
(41)
(483)
76,526 
At 31 August 2024
66,470 
(224)
401 
66,647 
- 5 -
OPTIMUM TRADE SUPPLIES LIMITED Notes to the Accounts for the year ended 31 August 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
58,854 
63,539 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
6,816 
6,816 
Obligations under finance leases and hire purchase contracts
15,265 
15,578 
Trade creditors
24,001 
48,563 
Taxes and social security
37,463 
42,697 
Loans from directors
(155)
(33)
Accruals
21,370 
3,896 
104,760 
117,517 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
21,201 
26,741 
Obligations under finance leases and hire purchase contracts
15,265 
15,265 
36,466 
42,006 
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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