Optima Scaffold Designs LLP

	Page
Balance Sheet	1—2
Reconciliation of Members' Interests	3—4
Notes to the Financial Statements	4—6

Registered number: OC333702

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		33,879		12,270
Investments	5		-		60,000

			33,879		72,270
CURRENT ASSETS
Debtors	6	298,818		272,412
Cash at bank and in hand		223,160		121,820

		521,978		394,232
Creditors: Amounts Falling Due Within One Year	7	(189,353 )		(178,617 )

NET CURRENT ASSETS (LIABILITIES)			332,625		215,615

TOTAL ASSETS LESS CURRENT LIABILITIES			366,504		287,885

Creditors: Amounts Falling Due After More Than One Year	8		(27,419 )		-

NET ASSETS ATTRIBUTABLE TO MEMBERS			339,085		287,885

REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts		63,380		215

			63,380		215

Equity
Members' other interests
Members' capital		275,705		287,670

			275,705		287,670

			339,085		287,885

TOTAL MEMBERS' INTEREST
Amounts due from members			(25,366)		(5,749)
Loans and other debts due to members within one year			63,380		215
Members' other interests			275,705		287,670

			313,719		282,136

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Optima Scaffold Designs LLP

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

Mr Richard Lyons Designated Member	Mr Russell Marlow Designated Member
18 May 2026

The notes on pages 4 to 6 form part of these financial statements.

	EQUITY			DEBT
	Members' other interests			Loans and other debts due to members less any amounts due from members in debtors
	Members'Capital classified as Equity	Other Reserves	Total Equity	Other amounts	Total members' interest
	£	£	£	£	£
Amounts due to members	-	-	-	55,317	-
Amounts due from members	-	-	-	(21,394)	-

Balance at 1 April 2024	287,670	-	287,670	33,923	321,593
Profit/(loss) for the financial year available for discretionary division among members	-	932,504	932,504	-	932,504

Members' interests after profit/(loss) for the year	287,670	932,504	1,220,174	33,923	1,254,097
Other divisions of profits (losses)	-	(932,504)	(932,504)	932,504	-
Drawings	-	-	-	(971,961)	(971,961)

Amounts due to members	-	-	-	215	-
Amounts due from members	-	-	-	(5,749)	-

As at 31 March 2025 and 1 April 2025	287,670	-	287,670	(5,534)	282,136


Profit/(loss) for the financial year available for discretionary division among members	-	771,820	771,820	-	771,820

Members' interests after profit/(loss) for the year	287,670	771,820	1,059,490	(5,534)	1,053,956
Other divisions of profits (losses)	-	(771,820)	(771,820)	771,820	-
Drawings	(11,965)	-	(11,965)	(728,272)	(740,237)

Amounts due to members	-	-	-	63,380	-
Amounts due from members	-	-	-	(25,366)	-

As at 31 March 2026	275,705	-	275,705	38,014	313,719

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Optima Scaffold Designs LLP

Notes to the Financial Statements

For The Year Ended 31 March 2026

1. General Information

Optima Scaffold Designs LLP is a limited liability partnership, incorporated in England & Wales, registered number OC333702 . The Registered Office is Pitts Farm, Knowle Hill, Chew Magna, Bristol, North Somerset, BS40 8TG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

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:

Plant & Machinery	25% straight line
Motor Vehicles	25% reducing balance
Fixtures & Fittings	15% straight line
Computer Equipment	25% reducing balance

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 11 (2025: 10)

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2025	-	4,708	49,139	53,847
Additions	36,075	-	-	36,075

As at 31 March 2026	36,075	4,708	49,139	89,922

Depreciation
As at 1 April 2025	-	4,708	36,869	41,577
Provided during the period	9,019	-	5,447	14,466

As at 31 March 2026	9,019	4,708	42,316	56,043

...CONTINUED

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Optima Scaffold Designs LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Net Book Value
As at 31 March 2026	27,056	-	6,823	33,879

As at 1 April 2025	-	-	12,270	12,270

5. Investments

	Unlisted
	£
Cost or Valuation
As at 1 April 2025	60,000
Disposals	(60,000 )

As at 31 March 2026	-

Provision
As at 1 April 2025	-

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	-

As at 1 April 2025	60,000

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	260,284	255,315
Prepayments and accrued income	9,936	9,644
Other debtors	1,367	1,704
Employee loans	1,865	-
Amounts due from members	25,366	5,749

	298,818	272,412

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	814	4,784
Bank loans and overdrafts	5,467	-
Other taxes and social security	24,239	17,034
VAT	106,420	113,828
Other creditors	5,498	541
Pensions creditor	-	2,288
Accruals and deferred income	46,615	34,885
Amounts owed to group undertakings	-	4,957
Payments on account	300	300

	189,353	178,617

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Optima Scaffold Designs LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

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

	2026	2025
	£	£
Bank loans	27,419	-

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