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Company Registration No. 14407366 (England and Wales)
Nuoptima Limited Unaudited accounts for the year ended 31 December 2025
Nuoptima Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Nuoptima Limited Company Information for the year ended 31 December 2025
Director
Mr A Pikovsky
Company Number
14407366 (England and Wales)
Registered Office
1 Beauchamp Court Victors Way Barnet Hertfordshire EN5 5TZ United Kingdom
Accountants
Bestfiler Ltd 124 City Road London EC1V 2NX
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Nuoptima Limited Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
600
917
Current assets
Debtors
5
7,397
7,527
Cash at bank and in hand
45,561
12,350
52,958
19,877
Creditors: amounts falling due within one year
6
(20,585)
(15,603)
Net current assets
32,373
4,274
Total assets less current liabilities
32,973
5,191
Creditors: amounts falling due after more than one year
7
(11,801)
(8,000)
Net assets/(liabilities)
21,172
(2,809)
Capital and reserves
Called up share capital
100
100
Profit and loss account
21,072
(2,909)
Shareholders' funds
21,172
(2,809)
For the year ending 31 December 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 25 June 2026 and were signed on its behalf by
Mr A Pikovsky Director Company Registration No. 14407366
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Nuoptima Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Nuoptima Limited is a private company, limited by shares, registered in England and Wales, registration number 14407366. The registered office is 1 Beauchamp Court, Victors Way, Barnet, Hertfordshire, EN5 5TZ, United Kingdom.
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
These financial statements for the year ended 31 December 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 January 2024. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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:
4
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 January 2025
1,583
At 31 December 2025
1,583
Depreciation
At 1 January 2025
666
Charge for the year
317
At 31 December 2025
983
Net book value
At 31 December 2025
600
At 31 December 2024
917
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Nuoptima Limited Notes to the Accounts for the year ended 31 December 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
6,853
3,927
Other debtors
-
3,600
6,853
7,527
Amounts falling due after more than one year
Amounts due from group undertakings etc.
544
-
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
951
-
Trade creditors
19,634
5,465
Taxes and social security
-
10,040
Other creditors
-
98
20,585
15,603
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
-
8,000
Amounts owed to group undertakings and other participating interests
11,801
-
11,801
8,000
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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