Optume Solutions Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 11926092

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		59,214		73,925

			59,214		73,925
CURRENT ASSETS
Debtors	5	305,573		220,044
Cash at bank and in hand		74,364		74,596

		379,937		294,640
Creditors: Amounts Falling Due Within One Year	6	(105,375 )		(77,028 )

NET CURRENT ASSETS (LIABILITIES)			274,562		217,612

TOTAL ASSETS LESS CURRENT LIABILITIES			333,776		291,537

Creditors: Amounts Falling Due After More Than One Year	7		(19,288 )		(28,546 )

NET ASSETS			314,488		262,991

CAPITAL AND RESERVES
Called up share capital	9		2		2
Profit and Loss Account			314,486		262,989

SHAREHOLDERS' FUNDS			314,488		262,991

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Optume Solutions Limited

Balance Sheet (continued)

As At 30 April 2026

For the year ending 30 April 2026 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 directors acknowledge their 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 M S Dosanjh

Director

4 June 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Optume Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11926092 . The registered office is 550 Valley Road, Nottingham, NG5 1JJ.

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. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible 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:

Motor Vehicles	20% reducing balance
Fixtures & Fittings	25% reducing balance
Computer Equipment	25% reducing balance

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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

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.

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Optume Solutions Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 May 2025	62,175	45,145	18,286	125,606
Additions	-	-	520	520

As at 30 April 2026	62,175	45,145	18,806	126,126

Depreciation
As at 1 May 2025	11,398	28,053	12,230	51,681
Provided during the period	9,309	4,271	1,651	15,231

As at 30 April 2026	20,707	32,324	13,881	66,912

Net Book Value
As at 30 April 2026	41,468	12,821	4,925	59,214

As at 1 May 2025	50,777	17,092	6,056	73,925

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	73,872	1,343
Amounts owed by group undertakings	231,701	218,701

	305,573	220,044

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	9,258	9,258
Trade creditors	330	-
Corporation tax	50,980	46,812
VAT	19,610	14,422
Other creditors	5,939	5,662
Accruals and deferred income	780	780
Directors' loan accounts	18,478	94

	105,375	77,028

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	19,288	28,546

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Optume Solutions Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

8. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	9,258	9,258
Later than one year and not later than five years	19,288	28,546

	28,546	37,804

	28,546	37,804

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

10. Related Party Transactions

At the balance sheet date, the amount owed to the directors through the directors loan accounts was £18,478 (2025: £94 owed from the directors).

The directors loan accounts are unsecured, interest free and have no fixed repayment date.

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