Company Registration No. SC678891 (Scotland)
Optama Ltd
Unaudited accounts
for the year ended 31 October 2025
Optama Ltd
Unaudited accounts
Contents
Optama Ltd
Company Information
for the year ended 31 October 2025
Directors
Mr Graham Latta
Mr Steven Canning
Company Number
SC678891 (Scotland)
Registered Office
Optama Ltd
27 Dava Street
Glasgow
Lanarkshire
G51 2JA
Scotland
Accountants
Calculo Ltd
Eastworks
Gateway Court
Glasgow
G40 4DS
Optama Ltd
Statement of financial position
as at 31 October 2025
Tangible assets
94,655
99,677
Cash at bank and in hand
330,224
43,646
Creditors: amounts falling due within one year
(1,604,107)
(561,453)
Net current assets
413,907
309,432
Total assets less current liabilities
508,562
409,109
Creditors: amounts falling due after more than one year
(279,771)
(327,351)
Called up share capital
100
100
Profit and loss account
228,691
81,658
Shareholders' funds
228,791
81,758
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 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 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 of Directors and authorised for issue on 30 July 2026 and were signed on its behalf by
Mr Graham Latta
Director
Company Registration No. SC678891
Optama Ltd
Notes to the Accounts
for the year ended 31 October 2025
Optama Ltd is a private company, limited by shares, registered in Scotland, registration number SC678891. The registered office is Optama Ltd, 27 Dava Street, Glasgow, Lanarkshire, G51 2JA, Scotland.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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:
Plant & machinery
10% reducing balance
Fixtures & fittings
10% reducing balance
Computer equipment
20% reducing balance
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 November 2024
119,323
1,869
5,413
126,605
Additions
281
4,171
1,549
6,001
At 31 October 2025
119,604
6,040
6,962
132,606
At 1 November 2024
24,121
398
2,409
26,928
Charge for the year
9,548
564
911
11,023
At 31 October 2025
33,669
962
3,320
37,951
At 31 October 2025
85,935
5,078
3,642
94,655
At 31 October 2024
95,202
1,471
3,004
99,677
Optama Ltd
Notes to the Accounts
for the year ended 31 October 2025
Amounts falling due within one year
Trade debtors
669,190
207,223
Accrued income and prepayments
947,738
584,878
Other debtors
20,862
22,138
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
198,390
217,500
Obligations under finance leases and hire purchase contracts
48,088
65,316
Trade creditors
680,474
120
Taxes and social security
115,132
58,360
Other creditors
461,455
90,960
Loans from directors
20,000
-
7
Creditors: amounts falling due after more than one year
2025
2024
Bank loans
279,771
327,351
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
9
Average number of employees
During the year the average number of employees was 14 (2024: 12).