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Registered number: 12572403
OPTIMA DS LTD
Unaudited Financial Statements
For The Year Ended 30 September 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12572403
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 166,254 128,424
166,254 128,424
CURRENT ASSETS
Debtors 5 70,414 78,369
Cash at bank and in hand 72,926 38,173
143,340 116,542
Creditors: Amounts Falling Due Within One Year 6 (97,865 ) (96,370 )
NET CURRENT ASSETS (LIABILITIES) 45,475 20,172
TOTAL ASSETS LESS CURRENT LIABILITIES 211,729 148,596
Creditors: Amounts Falling Due After More Than One Year 7 (57,992 ) (35,607 )
NET ASSETS 153,737 112,989
CAPITAL AND RESERVES
Called up share capital 9 6 6
Profit and Loss Account 153,731 112,983
SHAREHOLDERS' FUNDS 153,737 112,989
Page 1
Page 2
For the year ending 30 September 2025 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 Grundy
Director
26th June 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
OPTIMA DS LTD is a private company, limited by shares, incorporated in England & Wales, registered number 12572403 . The registered office is 82 High Street, Golborne, Warrington, Cheshire, WA3 3DA.
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.
2.3. Tangible Fixed Assets and Depreciation
2Tangible 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:
Leasehold 2% Reducing balance
Plant & Machinery 25% Reducing balance
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 7)
7 7
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 October 2024 2,421 127,649 116,081 -
Additions - 9,595 91,843 454
Disposals - (176 ) (15,990 ) -
As at 30 September 2025 2,421 137,068 191,934 454
Depreciation
As at 1 October 2024 77 62,843 55,567 -
Provided during the period 47 18,587 35,841 114
Disposals - (124 ) (6,996 ) -
As at 30 September 2025 124 81,306 84,412 114
Net Book Value
As at 30 September 2025 2,297 55,762 107,522 340
As at 1 October 2024 2,344 64,806 60,514 -
Computer Equipment Total
£ £
Cost
As at 1 October 2024 4,116 250,267
Additions - 101,892
Disposals - (16,166 )
As at 30 September 2025 4,116 335,993
Depreciation
As at 1 October 2024 3,356 121,843
Provided during the period 427 55,016
Disposals - (7,120 )
As at 30 September 2025 3,783 169,739
Net Book Value
As at 30 September 2025 333 166,254
As at 1 October 2024 760 128,424
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Page 5
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 57,697 72,585
VAT 12,717 5,784
70,414 78,369
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 45,698 29,006
Trade creditors 4,070 26,404
Bank loans and overdrafts 10,777 13,891
Corporation tax 27,040 11,347
Other taxes and social security 4,824 4,334
Net wages 2,752 2,751
Other creditors 1,005 1,061
Credit Card 1,239 6,952
Director's loan account 460 624
97,865 96,370
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 54,176 25,180
Bank loans 3,816 10,427
57,992 35,607
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 45,698 29,006
Later than one year and not later than five years 54,176 25,180
99,874 54,186
99,874 54,186
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 6 6
Page 5