Registration number: 13212065

Optimist Investments (Global) Ltd

Contents

Company Information	1
Director's Report	2
Accountants' Report	3
Abridged Balance Sheet	4
Notes to the Unaudited Abridged Financial Statements	5 to 8

Optimist Investments (Global) Ltd

Company Information

Director

Mr Jon Malvern

Registered office

Steward House Commercial Way Woking England GU21 6ET

Accountants

Abtax CA Limited Certified AccountantThe Joiners Shop The Historic Dockyard Main Gate Road Chatham Kent ME4 4TZ

Optimist Investments (Global) Ltd

Director's Report for the Period from 29 February 2024 to 28 February 2025

The director presents his report and the abridged financial statements for the period from 29 February 2024 to 28 February 2025.

Director of the company

The director who held office during the period was as follows:

Mr Jon Malvern

Principal activity

The principal activity of the company is property investment

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 6 June 2026
 

......................................... Mr Jon Malvern Director

Chartered Certified Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Optimist Investments (Global) Ltd
for the Period Ended 28 February 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Optimist Investments (Global) Ltd for the period ended 28 February 2025 as set out on pages 4 to 8 from the company's accounting records and from information and explanations you have given us.

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

This report is made solely to the Board of Directors of Optimist Investments (Global) Ltd, as a body, in accordance with the terms of our engagement letter dated 19 February 2021. Our work has been undertaken solely to prepare for your approval the accounts of Optimist Investments (Global) Ltd and state those matters that we have agreed to state to the Board of Directors of Optimist Investments (Global) Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Optimist Investments (Global) Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Optimist Investments (Global) Ltd 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 of Optimist Investments (Global) Ltd. You consider that Optimist Investments (Global) Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of Optimist Investments (Global) Ltd. 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 statutory accounts.

......................................

Abtax CA Limited
Certified Accountant
The Joiners Shop The Historic Dockyard
Main Gate Road
Chatham
Kent
ME4 4TZ

6 June 2026

Optimist Investments (Global) Ltd

(Registration number: 13212065)
Abridged Balance Sheet as at 28 February 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	430,547	167,450
Current assets
Debtors		37,967	49,405
Cash at bank and in hand		3,510	16,072
		41,477	65,477
Creditors: Amounts falling due within one year		(460,201)	(226,434)
Net current liabilities		(418,724)	(160,957)
Net assets		11,823	6,493
Capital and reserves
Called up share capital	6	100	100
Retained earnings		11,723	6,393
Shareholders' funds		11,823	6,493

For the financial period ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the director on 6 June 2026
 

.........................................

Mr Jon Malvern

Director

Optimist Investments (Global) Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 29 February 2024 to 28 February 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales .

The address of its registered office is:
Steward House
Commercial Way
Woking
GU21 6ET
England

These financial statements were authorised for issue by the director on 6 June 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Optimist Investments (Global) Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 29 February 2024 to 28 February 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 0 (2024 - 0).

Optimist Investments (Global) Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 29 February 2024 to 28 February 2025

4	Profit before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	647	-

5	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 29 February 2024	167,450	-	167,450
Additions	262,450	1,294	263,744
At 28 February 2025	429,900	1,294	431,194
Depreciation
Charge for the period	-	647	647
At 28 February 2025	-	647	647
Carrying amount
At 28 February 2025	429,900	647	430,547
At 28 February 2024	167,450	-	167,450

Included within the net book value of land and buildings above is £429,900 (2024 - £167,450) in respect of long leasehold land and buildings.
 

6	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary Shares of £1 each	100	100	100	100

Optimist Investments (Global) Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 29 February 2024 to 28 February 2025

7	Related party transactions

Summary of transactions with other related parties

Amounts Owed To Related Undertaking At the year end, the company owed £435,478 to Pioneered Athlete Performance Limited and £20.340 to Pioneered Athlete Performance (Global) Limited. These balaces relates to funding provided for the acquisition of investment properties. The loan is unsecured, interest-free and repayable on demand.