REGISTERED NUMBER: 06777970 (England and Wales)

STRATEGIC REPORT, REPORT OF THE DIRECTORS AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

OPTIMA INVESTMENTS LIMITED

Page

Company Information

1

Strategic Report

2

to

7

Report of the Directors

8

to

9

Report of the Independent Auditors

10

to

13

Statement of Comprehensive Income

14

Statement of Financial Position

15

Statement of Changes in Equity

16

Statement of Cash Flows

17

Notes to the Statement of Cash Flows

18

Notes to the Financial Statements

19

to

25

DIRECTORS:

Mr N W Caley

Mr A Grey

Mr G Evans

SECRETARY:

Mr N W Caley

REGISTERED OFFICE:

First Floor North

40 Oxford Road

High Wycombe

Buckinghamshire

HP11 2EE

REGISTERED NUMBER:

06777970 (England and Wales)

AUDITORS:

Seymour Taylor Limited, Statutory Auditor

First Floor North

40 Oxford Road

High Wycombe

Buckinghamshire

HP11 2EE

The directors present their strategic report of the company for the year ended 31 January 2026.

The purpose of this report is to provide information to the members of the Company and help them to assess how the directors have performed their duties under s.172 of the Companies Act 2006 in promoting the success of the Group.

The directors have performed their duties under s.172 regarding their responsibility to the members of the company and wider stakeholder interests.

The principal activities of the Group are the manufacture, supply and installation of "Optima" partitioning systems and the design and construction of specialist structural glazing solutions.

Optima have manufacturing facilities in the UK and Malaysia and over 30 years' experience in the glass partitioning industry. We pride ourselves on offering exceptional service and beautifully designed glass partitions and doors which exude quality in every region we operate in. We are wholly dedicated to helping our clients create effective and innovative workspaces in some of the world's most iconic buildings. We are proud to be the premier partitioning company and we work hard to uphold this reputation directly and amongst our global partners.

Thanks to our work on some of the UK's most impressive structures, the name OAG has become synonymous with stunning architectural glass. We are passionate about delivering striking solutions that leave a lasting impression on anyone who sees them. To do this we build strong partnerships with our clients, providing our knowledge and experience from the earliest stages of design right through to completion. When you work with OAG, our experts will become part of your team, filling your project with energy, bringing your vision to life, and giving it a distinctive edge.

GROUP STRUCTURE

The Group has been trading continuously since 1986 and has many long-serving employees, particularly in executive and senior management roles.

GROUP STRUCTURE (continued)

Optima Contracting Limited is a wholly-owned subsidiary of Optima Investments Limited. Its principal activities are those of the group. Optima Contracting Limited is the parent company of a number of subsidiary companies, which are as follows:

Optima Installations Limited is a wholly-owned subsidiary. Its principal activity is the provision of skilled labour to the construction industry.

Optima Products Limited is a wholly-owned subsidiary. Its principal activity is the development, manufacture and distribution of 'Optima' partitioning systems through an international network of group companies and authorised dealers.

OAG Limited is a wholly-owned subsidiary. Its principal activity is the design and construction of specialist architectural glazing solutions.

The company owns 100% of the issued Ordinary AED1 shares of Optima Systems International DMCC, which is incorporated in a Free Zone within Dubai. Its principal activity is interior design consultancy.

Optima Partitions LLC, which is incorporated in Dubai, is a wholly-owned subsidiary of Optima Systems International DMCC and its principal activity is the installation of 'Optima' partitioning systems in the Middle East region.

Optima Partitions Contracting LLC, which is incorporated in Saudi Arabia, is a wholly-owned subsidiary of Optima Systems International DMCC and its principal activity is the installation of 'Optima' partitioning systems in the Kingdom of Saudi Arabia.

Optima Partitions LLC Egypt, which is incorporated in Egypt, is a wholly-owned subsidiary of Optima Systems International DMCC and its principal activity is the installation of 'Optima' partitioning systems in Egypt.

Optima Systems International DMCC owns 76% of the issued Ordinary AED1 shares of Jalapeno Trading LLC, which is incorporated in Dubai. Its principal activity is the sale and installation of office seating, storage and soft furnishings, principally as a Herman Miller Authorised Dealer Partner.

Optima Products Asia SDN BHD, which is incorporated in Malaysia, is a wholly-owned subsidiary of Optima Products Limited and its principal activity is the manufacture and distribution of 'Optima' partitioning systems in Asia and Oceania through an international network of group companies and authorised dealers.

PurOptima Inc, which is incorporated in Delaware USA, is a wholly owned subsidiary of Optima Products Limited and its principal activity is the sale and distribution of 'Optima' partitioning systems in the USA through a network of authorised dealers.

Curtsons (Radstock) Limited and HLS Installations Limited are wholly-owned subsidiaries of Optima Contracting Limited which are dormant.

Curtis Steel Limited, Optima Glass Installations Limited, Optima Partitioning Systems Limited, and PurOptima Limited are wholly-owned subsidiaries of Optima Products Limited which are dormant.

REVIEW OF BUSINESS

The results for the period and financial position of the business are as shown in the annexed financial statements.

The financial statements contain information about Optima Investments Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 400 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as it and its subsidiary undertaking are included by full consolidation in the consolidated financial statements of its parent, Hexa Group Holdings Limited.

Key Performance Indicators

The Group operates several Key Performance Indicators (KPI) to monitor and control the business which are measured and reviewed by the management on a regular basis. The KPI include but are not limited to:

Turnover

Gross profit %

Operating profit

Debtors

Cash at bank and in hand

All work in progress is monitored and reviewed monthly to ensure the successful progress of each contract.

Review of the Business

In respect of the group comprising Optima Investments Limited and its subsidiary undertakings, following the turmoil caused by the financial failure of the ISG Group in 2024, we saw a welcome return to more stable market conditions during the year, with total revenue exceeding £100m for the first time in the Group's history. This combined with the maintenance of average margins and tight control over administrative expenses has produced a very good overall result for the year.

Our robust balance sheet, supported by strong liquidity, enables the business to progress new initiatives without delay and manage any future market volatility. Additionally, with no external sources of finance the business is not directly impacted by any fluctuations in interest rates.

Future Strategy

We started 2026 with a strong order book and encouraging prospects for the year ahead.

Optima's investment in new markets, product innovation and the continuous improvement of our manufacturing operations remains central to our strategy. We are committed to enhancing productivity, quality and operational efficiency through ongoing investment in people, technology and process improvement. Our vertically integrated approach, combining design, engineering and manufacturing expertise, provides a strong platform to support future growth whilst maintaining the high standards of quality, service and delivery expected by our clients.

Over recent years we have invested significant resource into developing the North American market for our Optima branded partitioning systems. Through PurOptima Inc, we continue to expand our network of dealers and project delivery partners, increase engagement with leading architects, designers and end users, and strengthen our position in one of the world's largest commercial interiors markets. The successful completion of several major projects has enhanced market awareness of the Optima brand, while a growing pipeline of opportunities provides confidence in the long-term growth potential of the business. This expansion represents a significant strategic opportunity and supports our ambition to establish Optima as a recognised global specification brand.

Our structural glazing business, OAG, remains focused on external envelope projects incorporating off-site prefabricated façade solutions, which support medium-term growth. Further opportunities are arising from the upgrade and refurbishment of existing buildings, driven by evolving environmental regulations, increasing energy performance requirements and the growing focus on reducing the carbon impact of construction projects. Our recognised expertise in this sector places us in a strong position to respond to these market drivers. In parallel, investment in our design and engineering capability has continued, including the establishment of a new OAG Iberia design office in Spain, and further expansion of the team at our satellite office in Croatia. These developments enhance capacity, strengthen our preconstruction and project delivery capability, and provide a solid foundation for future growth.

The recent conflict in the Middle East has created some uncertainty amongst clients and has resulted in a temporary slowing of local revenue streams. We continue to monitor market conditions closely, and carefully manage movements in the cost of essential construction materials, with volatility linked to global events expected to remain a factor throughout the year ahead.

Our presence within the fire screen market continues to strengthen, supported by dedicated teams with specialist compliance, technical and project delivery expertise. Ongoing investment in product development across our glazing systems is focused on enhancing acoustic performance, fire resistance, sustainability and design flexibility, ensuring our solutions continue to meet the evolving needs of clients and specifiers.

Sustainability remains a key driver of growth across our markets. Our global Optima product portfolio is differentiated through the use of low embodied carbon aluminium profiles containing a minimum of 75% post-consumer recycled content and delivering an embodied carbon value of less than 1.9kg CO2 per kilogram of aluminium, supported by independently verified environmental data. Combined with the inherent adaptability and reusability of our demountable partitioning systems, this helps clients reduce waste, lower whole-life carbon and support increasingly demanding environmental targets. As sustainability reporting and carbon reduction requirements continue to gain importance across the construction sector, we believe these credentials provide a significant competitive advantage and position the Group strongly for the longer-term.

Looking ahead, the Group remains focused on delivering sustainable growth through international market expansion, continued investment in manufacturing excellence, product innovation and operational efficiency. With established positions in the UK, Asia, Oceania, Europe and the Middle East, alongside the continued development of the North American market, the Board believes the Group is well positioned to capitalise on long-term opportunities arising from workplace transformation, building refurbishment and the increasing demand for high-performance, sustainable construction solutions.

PRINCIPAL RISKS AND UNCERTAINTIES

Key Risk Factors

In line with our internal control policy and procedures, key risk factors are reviewed frequently and detailed analysis undertaken where there is a requirement to do so. Mitigating controls or plans are implemented where necessary and during the year ended 31 January 2026 and no significant risks materialised within the business.

Credit Risk

Group credit policy requires that suitable credit checks be carried out on all potential customers before quotations are submitted and again before an order is accepted to ensure that appropriate payment terms are negotiated. Group exposure to individual organisations is regularly monitored and reviewed to ensure that an acceptable level of risk is maintained.

Foreign Currency Risk

The Group has some exposure to foreign currency risk on its purchase of materials denominated in foreign currencies, principally Euros, and through its overseas subsidiaries which operate using Emirati Dirhams, Saudi Riyals, US Dollars and Malaysian Ringgit. This risk is mitigated through a detailed review of our intercompany balances and forecasts to maximise the use of local currencies held in our bank accounts. The Group does not hedge against any future transactions.

Cyber Security Risk

As our business, suppliers and customers become increasingly digitalised, we are inherently exposed to the risk that third parties may seek to disrupt our business. A cyber event may cause significant reputational and financial loss. We have mitigated this risk by creating a secure and robust IT environment with systems that are Cyber Essentials Plus certified and partnering with a third-party security operation centre to proactively monitor and respond to emerging cyber security threats.

Health, Safety, and Quality

We are wholly committed to ensuring the health, safety, and welfare of all our employees and recognise our responsibility towards other people who may be affected by our activities. As part of our commitment, we are proud to have received the RoSPA gold medal, in their prestigious health and safety awards programme, which demonstrates continuous high standards for more than ten years.

Our offices operate an Integrated Management System (IMS) that is independently certified to ISO 45001, 9001 and 14001; for Health and Safety, Quality and Environmental management respectively. We undertake an annual process of identifying the internal and external issues affecting the business; understanding the needs and expectations of our interested parties; and assessing our significant environmental impacts and operational hazards. This informs the process of setting business-aligned objectives; measuring performance; and developing and implementing actions to address opportunities for continual systematic improvement..

Environment & Sustainability

Reducing the environmental impact of our products and business activities is essential to reduce the physical and financial risk to our operations, consequently this is key to our operational agenda. This includes minimising material waste and seeking alternative products with reduced environmental impact.

As part of the Optima Group of companies in the UK, we have developed our own NZC Strategy and set SBTi-validated near-term science-based reduction targets of 42% for Scope 1 and 2 emissions. With a further commitment to measure and reduce Scope 3 emissions. We are undertaking actions to measure, report to recognised standards and minimise greenhouse gas emissions throughout the business and operations.

Responsible sourcing of materials is essential, and we give preference to product and material suppliers certified to ISO 14001. Additionally, we have a Sustainable Procurement Policy and a Supplier Code of Conduct to enhance partnerships with our supply chain. Furthermore, all timber procured is FSC certified to ensure that it is sourced from responsibly managed forests.

We actively promote the circular economy for our products by offering a take-back & re-use service to reclaim usable materials and divert waste from landfill by seeking opportunities for reuse or recycling.

The Optima Group recognises the importance of strong Corporate Social Responsibility to meet the needs of our clients and the communities we operate in. Using the United Nations Sustainable Development Goals and recognised social value frameworks as guidance, Optima's CSR committee of internal stakeholders undertake extra-curricular, fundraising, volunteering, wellbeing and awareness initiatives with the support of our staff. Optima reports progress towards CSR objectives and promotes the activities it supports annually

CULTURE AND EMPLOYEES

Diversity and Inclusion

We are committed to promoting equal employment opportunities and both job applicants and employees will receive equal treatment regardless of age, disability, gender reassignment, marital or civil partner status, pregnancy or maternity, race, colour, nationality, ethnic or national origin, religion or belief, sex or sexual orientation (protected characteristics). This includes opportunities for training to upskill employees and provide pathways for career development. We will make any appropriate reasonable adjustments necessary to support and retain our employees.

We are proud to benefit from having a diverse workforce across all of our businesses and we provide opportunities for training and advancement for all.

Our Employee Handbook contains up to date policies including equal opportunities, anti-harassment & bullying, whistleblowing, flexible working and training & development. Awareness training has been rolled out across the Group to support the Employee Handbook and to ensure understanding of key issues. Compulsory training includes the topics of modern slavery, whistleblowing and HR compliance (anti-bribery, equality and diversity, bullying and harassment, wellbeing).

Communication and Engagement

We provide an open environment for employees to engage with the business through employee briefings, regular team meetings, individual appraisals, one-to-one meetings and regular communication from the Board on business performance and direction. We conducted an employee engagement survey and have implemented some changes as a direct result of feedback from employees (e.g. an improved appraisal process, additional annual leave for long serving employees and more social activities).

STREAMLINED ENERGY AND CARBON REPORTING

Disclosure in respect of greenhouse gas emissions, energy consumption and energy efficiency has not been included within this report as the company does not exceed the thresholds to disclose.

ON BEHALF OF THE BOARD:

Mr N W Caley - Director

31 July 2026

The directors present their report with the financial statements of the company for the year ended 31 January 2026.

DIVIDENDS

Interim dividends totalling £4.30979 per share were paid during the year. The directors recommend that no final dividend be paid.

The total distribution of dividends for the year ended 31 January 2026 will be £ 3,012,300 .

DIRECTORS

The directors shown below have held office during the whole of the period from 1 February 2025 to the date of this report.

Mr N W Caley

Mr A Grey

Mr G Evans

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

-	select suitable accounting policies and then apply them consistently;

-	make judgements and accounting estimates that are reasonable and prudent;

-	state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS

The auditors, Seymour Taylor Limited, will be re-appointed in accordance with section 487(2) of the Companies Act 2006.

ON BEHALF OF THE BOARD:

Mr N W Caley - Director

31 July 2026

Opinion

We have audited the financial statements of Optima Investments Limited (the 'company') for the year ended 31 January 2026 which comprise the Statement of Comprehensive Income, Statement of Financial Position, Statement of Changes in Equity, Statement of Cash Flows and Notes to the Statement of Cash Flows, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

-	give a true and fair view of the state of the company's affairs as at 31 January 2026 and of its profit for the year then ended;

-	have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

-	have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

-	the information given in the Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-	the Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

-	adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

-	the financial statements are not in agreement with the accounting records and returns; or

-	certain disclosures of directors' remuneration specified by law are not made; or

-	we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page eight, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Identifying and assessing potential risks related to irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, we considered the following:

- the nature of the industry and sector, control environment and business performance including the design of the Group's remuneration policies, key drivers for directors' remuneration, bonus levels and performance targets;

- results of our enquiries of management about their own identification and assessment of the risks of irregularities;

- any matters we identified having obtained and reviewed the Group's documentation of their policies and procedures relating to: - identifying, evaluating and complying with laws and regulations and whether they were aware of any instances of noncompliance; - detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud; - the internal controls established to mitigate risks of fraud or non-compliance with laws and regulations;

- the matters discussed among the audit engagement team regarding how and where fraud might occur in the financial statements and any potential indicators of fraud.

As a result of these procedures, we considered the opportunities and incentives that may exist within the organisation for fraud. In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override.

We also obtained an understanding of the legal and regulatory frameworks that the Group operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included the UK Companies Act and local tax legislation.

In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental to the Group's ability to operate.

Audit response to risks identified

As a result of performing the above, our procedures to respond to risks identified included the following:

- reviewing the financial statement disclosures and testing to supporting documentation to assess compliance with provisions of relevant laws and regulations described as having a direct effect on the financial statements;

- enquiring of management and external legal advisors concerning actual and potential litigation and claims;

- performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud;

- reading minutes of meetings of those charged with governance;

- obtained an understanding of provisions and held discussions with management to understand the basis of recognition or non-recognition of tax provisions; and

- in addressing the risk of fraud through management override of controls, testing the appropriateness of journal entries and other adjustments; assessing whether the judgements made in making accounting estimates are indicative of a potential bias; and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business.

We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or noncompliance with laws and regulations throughout the audit.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Timothy Fulker BSc FCA (Senior Statutory Auditor)

for and on behalf of Seymour Taylor Limited, Statutory Auditor

First Floor North

40 Oxford Road

High Wycombe

Buckinghamshire

HP11 2EE

31 July 2026

TURNOVER

-

-

OPERATING PROFIT

-

-

Income from shares in group undertakings

3,012,300

550,000

PROFIT BEFORE TAXATION

3,012,300

550,000

Tax on profit

4

-

-

PROFIT FOR THE FINANCIAL YEAR

3,012,300

550,000

OTHER COMPREHENSIVE INCOME

-

-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR

3,012,300

550,000

FIXED ASSETS

Investments

6

2,555,366

2,555,366

CURRENT ASSETS

Debtors

7

1

-

Cash at bank

34,091

34,092

34,092

34,092

NET CURRENT ASSETS

34,092

34,092

TOTAL ASSETS LESS CURRENT LIABILITIES

2,589,458

2,589,458

CAPITAL AND RESERVES

Called up share capital

8

647,359

647,359

Retained earnings

9

1,942,099

1,942,099

SHAREHOLDERS' FUNDS

2,589,458

2,589,458

The financial statements were approved by the Board of Directors and authorised for issue on 31 July 2026 and were signed on its behalf by:

Mr N W Caley - Director

Called up

share

Retained

Total

capital

earnings

equity

£

£

£

Balance at 1 February 2024

647,359

1,942,099

2,589,458

Changes in equity

Dividends

-

(550,000

)

(550,000

)

Total comprehensive income

-

550,000

550,000

Balance at 31 January 2025

647,359

1,942,099

2,589,458

Changes in equity

Dividends

-

(3,012,300

)

(3,012,300

)

Total comprehensive income

-

3,012,300

3,012,300

Balance at 31 January 2026

647,359

1,942,099

2,589,458

Cash flows from operating activities

Cash generated from operations

1

(1

)

-

Net cash from operating activities

(1

)

-

Cash flows from investing activities

Dividends received

3,012,300

550,000

Net cash from investing activities

3,012,300

550,000

Cash flows from financing activities

Equity dividends paid

(3,012,300

)

(550,000

)

Net cash from financing activities

(3,012,300

)

(550,000

)

Decrease in cash and cash equivalents

(1

)

-

Cash and cash equivalents at beginning of year

2

34,092

34,092

Cash and cash equivalents at end of year

2

34,091

34,092

1.	RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

2026

2025

£

£

Profit before taxation

3,012,300

550,000

Finance income

(3,012,300

)

(550,000

)

Increase in trade and other debtors

(1

)

-

Cash generated from operations

(1

)

-

2.	CASH AND CASH EQUIVALENTS

The amounts disclosed on the Statement of Cash Flows in respect of cash and cash equivalents are in respect of these Statement of Financial Position amounts:

Year ended 31 January 2026

31.1.26

1.2.25

£

£

Cash and cash equivalents

34,091

34,092

Year ended 31 January 2025

31.1.25

1.2.24

£

£

Cash and cash equivalents

34,092

34,092

3.	ANALYSIS OF CHANGES IN NET FUNDS

At 1.2.25

Cash flow

At 31.1.26

£

£

£

Net cash

Cash at bank

34,092

(1

)

34,091

34,092

(1

)

34,091

Total

34,092

(1

)

34,091

1.	GENERAL INFORMATION

Optima Investments Limited is a company limited by shares and incorporated in England and Wales. The Registered Office is First Floor North, 40 Oxford Road, High Wycombe, Buckinghamshire, HP11 2EE. The principal place of business is Courtyard House, West End Road, High Wycombe, Buckinghamshire, HP11 2QB.

The company is a holding company within the Optima Group and provides management services to the Group. The principal activities of the Group are the manufacture, supply and installation of "Optima" partitioning systems and the design and construction of specialist structural glazing solutions.

The presentation currency of these financial statements is sterling (£), being the currency of the primary economic environment in which the company operates, its functional currency. All amounts in the financial statements have been rounded to the nearest £1 unless otherwise stated.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements

The financial statements contain information about Optima Investments Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 400 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as it and its subsidiary undertaking are included by full consolidation in the consolidated financial statements of its parent, Hexa Group Holdings Limited, First Floor North, 40 Oxford Road, High Wycombe, Buckinghamshire, HP11 2EE.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost less any provision for impairment.

Taxation

Tax on the profit or loss for the year comprises current and deferred tax. Tax is recognised in the profit and loss account except to the extent that it relates to items recognised directly in equity or other comprehensive income, in which case it is recognised directly in equity or other comprehensive income.

Current tax is the expected tax payable or receivable on the taxable income or loss for the year, using tax rates enacted or substantively enacted at the balance sheet date, and any adjustment to tax payable in respect of previous years.

Deferred tax is provided on timing differences which arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in the financial statements. The following timing differences are not provided for: differences between accumulated depreciation and tax allowances for the cost of a fixed asset if and when all conditions for retaining the tax allowances have been met; and differences relating to investments in subsidiaries to the extent that it is not probable that they will reverse in the foreseeable future and the reporting entity is able to control the reversal of the timing difference. Deferred tax is not recognised on permanent differences arising because certain types of income or expense are non-taxable or are disallowable for tax or because certain tax charges or allowances are greater or smaller than the corresponding income or expense.

Deferred tax is measured at the tax rate that is expected to apply to the reversal of the related difference, using tax rates enacted or substantively enacted at the balance sheet date. Deferred tax balances are not discounted.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that is it probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Financial instruments issued by the company

Financial instruments issued by the company are treated as equity only to the extent that they meet the following two conditions:

(a) they include no contractual obligations upon the company to deliver cash or other financial assets or to exchange financial assets or financial liabilities with another party under conditions that are potentially unfavourable to the company; and

(b) where the instrument will or may be settled in the company's own equity instruments, it is either a non-derivative that includes no obligation to deliver a variable number of the company's own equity instruments or is a derivative that will be settled by the company's exchanging a fixed amount of cash or other financial assets for a fixed number of its own equity instruments.

To the extent that this definition is not met, the proceeds of issue are classified as a financial liability. Where the instrument so classified takes the legal form of the company's own shares, the amounts presented in these financial statements for called up share capital and share premium account exclude amounts in relation to those shares.

Basic financial instruments

Trade and other debtors and creditors

Trade and other debtors are recognised initially at transaction price less attributable transaction costs. Trade and other creditors are recognised initially at transaction price plus attributable transaction costs. Subsequent to initial recognition they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade debtors. If the arrangement constitutes a financing transaction, for example if payment is deferred beyond normal business terms, then it is measured at the present value of future payments discounted at a market rate of instrument for a similar debt instrument.

Interest-bearing borrowings classified as basic financial instruments

Interest-bearing borrowings are recognised initially at the present value of future payments discounted at a market rate of interest. Subsequent to initial recognition, interest-bearing borrowings are stated at amortised cost using the effective interest method, less any impairment losses.

Investments in subsidiaries

Investments in subsidiary undertakings are carried at costt less any provision for impairment.

Cash and cash equivalents

Cash and cash equivalents comprise cash balances and call deposits. Bank overdrafts that are repayable on demand and form an integral part of the company's cash management are included as a component of cash and cash equivalents for the purpose only of the cash flow statement.

3.	EMPLOYEES AND DIRECTORS

There were no staff costs for the year ended 31 January 2026 nor for the year ended 31 January 2025.

The average number of employees during the year was as follows:

2026

2025

Management

3

3

2026

2025

£

£

Directors' remuneration

-

-

4.

TAXATION

Analysis of the tax charge

No liability to UK corporation tax arose for the year ended 31 January 2026 nor for the year ended 31 January 2025.

Reconciliation of total tax charge included in profit and loss

The tax assessed for the year is lower than the standard rate of corporation tax in the UK. The difference is explained below:

2026

2025

£

£

Profit before tax

3,012,300

550,000

Profit multiplied by the standard rate of corporation tax in the UK of 25% (2025 - 25%)

753,075

137,500

Effects of:

Group company dividend income

(753,075

)

(137,500

)

Total tax charge

-

-

Factors that may affect future tax charges

The corporation tax main rate remains at 25%, with the small profits rate at 19%.

Deferred tax balances have been recognised at the rate at which it is expected that the future benefit will be received.

5.

DIVIDENDS

2026

2025

£

£

Interim

3,012,300

550,000

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

COST

At 1 February 2025

and 31 January 2026

2,555,366

NET BOOK VALUE

At 31 January 2026

2,555,366

At 31 January 2025

2,555,366

The above investments are unlisted.

At 31 January 2026 the company had the following subsidiary undertakings. Unless otherwise stated all companies are incorporated in England and Wales. The registered office for all companies unless otherwise stated is First Floor North, 40 Oxford Road, High Wycombe, Buckinghamshire, HP11 2EE.

Proportion of shares held in and principal activities of subsidiaries

Optima Contracting Limited is a wholly-owned subsidiary of Optima Investments Limited. Its principal activities are the manufacture, supply and installation of 'Optima' partitioning systems and the design and construction of specialist structural glazing solutions.

Optima Contracting Limited is the parent company of a number of subsidiary companies, which are as follows:

Optima Installations Limited is a wholly-owned subsidiary. Its principal activity is the provision of skilled labour to the construction industry.

Optima Products Limited is a wholly-owned subsidiary. Its principal activity is the development, manufacture and distribution of 'Optima' partitioning systems through an international network of group companies and authorised dealers.

OAG Limited is a wholly-owned subsidiary. Its principal activity is the design and construction of specialist architectural glazing solutions.

The company owns 100% of the issued Ordinary AED1 shares of Optima Systems International DMCC, which is incorporated in a Free Zone within Dubai. Its principal activity is interior design consultancy. The registered office is Unit No. 408, DMCC Business Centre, Level No. 1 Jewellery & Gemplex 3, Dubai, United Arab Emirates.

Optima Partitions LLC, which is incorporated in Dubai, is a wholly-owned subsidiary of Optima Systems International DMCC and its principal activity is the installation of 'Optima' partitioning systems in the Middle East region. The registered office is is Alkhayat Avenue, Al Qouz Industrial Area 1, Plot -364-191, Unit Arab Emirates.

Optima Partitions Contracting LLC, which is incorporated in Saudi Arabia, is a wholly-owned subsidiary of Optima Systems International DMCC and its principal activity is the installation of 'Optima' partitioning systems. The registered office is Office B, Scale Business Solutions,7022 Qanat As Suwais, Al Aqiq, Riyadh 11414, Kingdom of Saudi Arabia.

Optima Partitions LLC Egypt, which is incorporated in Egypt, is a wholly-owned subsidiary of Optima Systems International DMCC and its principal activity is the installation of 'Optima' partitioning systems. The registered office is 9083, Central Hill, Mokattam, Cairo, Egypt.

Optima Systems International DMCC owns 76% of the issued Ordinary AED1 shares of Jalapeno Trading LLC, which is incorporated in Dubai. Its principal activity is the sale and installation of office seating, storage and soft furnishings, principally as a Herman Miller Authorised Dealer Partner. The registered office is 13th Floor Office 1301, U Bora Tower, Business Bay, Dubai, United Arab Emirates.

Optima Products Asia SDN BHD, which is incorporated in Malaysia, is a wholly-owned subsidiary of Optima Products Limited and its principal activity is the manufacture and distribution of 'Optima' partitioning systems in Asia and Oceania through an international network of group companies and authorised dealers. The registered office is 1st Floor, 8 Avenue Business Centre, Jalan Sungai Jernih 8/1, Seksyen 8, 46050 Petaling Jaya, Selangor Darul Ehsan, Malaysia.

PurOptima Inc, which is incorporated in Delaware USA, is a wholly owned subsidiary of Optima Products Limited and its principal activity is the sale and distribution of 'Optima' partitioning systems in the USA through a network of authorised dealers. The registered office is 251 Little Falls Drive, Wilmington, DE 19808, New Castle County, United States of America.

Curtsons (Radstock) Limited and HLS Installations Limited are wholly-owned subsidiaries of Optima Contracting Limited which are dormant.

Curtis Steel Limited, Optima Glass Installations Limited, Optima Partitioning Systems Limited and Puroptima Limited are wholly-owned subsidiaries of Optima Products Limited which are dormant.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed by group undertakings

1

-

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

647,359

Ordinary

£1

647,359

647,359

9.

RESERVES

Retained

earnings

£

At 1 February 2025

1,942,099

Profit for the year

3,012,300

Dividends

(3,012,300

)

At 31 January 2026

1,942,099

Retained earnings is a distributable reserve and records retained earnings and accumulated losses.

10.	CONTINGENT LIABILITIES

Cross guarantee

This company, Hexa Group Holdings Limited, Optima Contracting Limited, Optima Installations Limited and Optima Products Limited have entered into a composite accounting agreement, dated 18 October 2019, in which each participating company has provided a guarantee to the bank. Under the terms of the agreement and the guarantees, the bank is authorised to allow set-off of balances between the companies involved.