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Company Registration No. 07795595 (England and Wales)
ABSOLUTE OPTIONS UK LTD Unaudited accounts for the year ended 31 October 2025
ABSOLUTE OPTIONS UK LTD Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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ABSOLUTE OPTIONS UK LTD Company Information for the year ended 31 October 2025
Director
Adedokun Odukoya
Secretary
Adedokun Odukoya
Company Number
07795595 (England and Wales)
Registered Office
3rd Floor, Duru House No. 1 Commercial Road London E1 1RD United Kingdom
Accountants
Brown & Bam Associates 143 Pembury Avenue Worcester Park Surrey County (optional) KT4 8BX
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ABSOLUTE OPTIONS UK LTD Accountants' report
Accountants' report to the director of ABSOLUTE OPTIONS UK LTD on the preparation of the unaudited statutory accounts for the year ended 31 October 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of ABSOLUTE OPTIONS UK LTD for the year ended 31 October 2025 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of ABSOLUTE OPTIONS UK LTD, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of ABSOLUTE OPTIONS UK LTD and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ABSOLUTE OPTIONS UK LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that ABSOLUTE OPTIONS UK 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 ABSOLUTE OPTIONS UK LTD. You consider that ABSOLUTE OPTIONS UK LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of ABSOLUTE OPTIONS UK 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.
Brown & Bam Associates 143 Pembury Avenue Worcester Park Surrey County (optional) KT4 8BX 30 July 2026
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ABSOLUTE OPTIONS UK LTD Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
- 
707 
Current assets
Inventories
320,776 
264,684 
Debtors
5
1,625 
1,625 
Cash at bank and in hand
1,031 
1,307 
323,432 
267,616 
Creditors: amounts falling due within one year
6
(160,871)
(111,050)
Net current assets
162,561 
156,566 
Total assets less current liabilities
162,561 
157,273 
Creditors: amounts falling due after more than one year
7
(40,759)
(49,092)
Net assets
121,802 
108,181 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
121,801 
108,180 
Shareholders' funds
121,802 
108,181 
For the year ending 31 October 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 30 July 2026 and were signed on its behalf by
Adedokun Odukoya Director Company Registration No. 07795595
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ABSOLUTE OPTIONS UK LTD Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
ABSOLUTE OPTIONS UK LTD is a private company, limited by shares, registered in England and Wales, registration number 07795595. The registered office is 3rd Floor, Duru House, No. 1 Commercial Road, London, E1 1RD, 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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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 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:
Plant & machinery
20
Motor vehicles
25
Fixtures & fittings
10
Computer equipment
25
Other tangible fixed assets
20
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Going concern
The director(s) has a reasonable expectation that the business has adequate resources to continue in operation for the foreseeable future. For these reasons, the director continues to adopt the going concern basis in preparing the financial statements for the business.
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ABSOLUTE OPTIONS UK LTD Notes to the Accounts for the year ended 31 October 2025
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 November 2024
30,000 
6,900 
4,094 
16,134 
57,128 
At 31 October 2025
30,000 
6,900 
4,094 
16,134 
57,128 
Depreciation
At 1 November 2024
30,000 
6,900 
3,878 
15,643 
56,421 
Charge for the year
- 
- 
216 
491 
707 
At 31 October 2025
30,000 
6,900 
4,094 
16,134 
57,128 
Net book value
At 31 October 2025
- 
- 
- 
- 
- 
At 31 October 2024
- 
- 
216 
491 
707 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
1,625 
1,625 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Amounts owed to group undertakings and other participating interests
127,859 
104,070 
Taxes and social security
5,434 
6,060 
Other creditors
26,520 
- 
Accruals
1,058 
920 
160,871 
111,050 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
17,362 
25,695 
Amounts owed to group undertakings and other participating interests
23,397 
23,397 
40,759 
49,092 
8
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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