Optikos Hub Ltd - Filleted accounts

Optikos Hub Ltd
Registered number:		11024850
Statement of Financial Position
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		3,308			1,104

Current assets
Debtors	4	56,392			38,571
Cash at bank and in hand		24,481			16,404
		80,873			54,975

Creditors: amounts falling due within one year	5	(42,436)			(25,431)

Net current assets			38,437			29,544

Total assets less current liabilities			41,745			30,648

Creditors: amounts falling due after more than one year	6		(17,941)			(22,853)

Provisions for liabilities			(740)			(210)


Net assets			23,064			7,585

Capital and reserves
Called up share capital			1			1
Profit and loss account			23,063			7,584

Shareholder's funds			23,064			7,585

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Louis Lomas
Director
Approved by the board on 21 July 2026

Optikos Hub Ltd
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102 Section 1a small entities, the financial reporting standard applicable in the UK and the Republic of Ireland.

	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 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			25% reducing balance

	Debtors
	Short term debtors are measured at transaction price, less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price. Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees and directors					2025		2024
Number							Number

	Average number of directors and persons employed by the company					1		1

3	Tangible fixed assets
								Plant and machinery etc
£
	Cost
	At 1 November 2024							24,282
	Additions							3,452
	At 31 October 2025							27,734

	Depreciation
	At 1 November 2024							23,178
	Charge for the year							1,248
	At 31 October 2025							24,426

	Net book value
	At 31 October 2025							3,308
	At 31 October 2024							1,104


4	Debtors					2025		2024
£							£

	Trade debtors					17,150		-
	Other debtors					39,242		38,571
						56,392		38,571


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					4,912		4,809
	Trade creditors					2,342		1,882
	Accruals					1,690		1,620
	Corporation tax					21,851		1,563
	Other taxes and social security costs					11,641		14,575
	Other creditors					-		982
						42,436		25,431


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					17,941		22,853


7	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Louis Lomas
	Repayable on demand	28,721		-		-		28,721

		28,721		-		-		28,721


8	Other information

	Optikos Hub Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	269 Farnborough Road
	Farnborough
	Hampshire
	GU14 7LY