REGISTERED NUMBER: 16090792 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 20 NOVEMBER 2024 TO 31 MARCH 2026

FOR

OPTIMAL SALTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S Gug

C Williams

REGISTERED OFFICE:

3 Christchurch Terrace

Thorne Road

Doncaster

South Yorkshire

DN1 2HU

REGISTERED NUMBER:

16090792 (England and Wales)

CURRENT ASSETS

Stocks

134,423

Debtors

4

21,099

Cash at bank

68,204

223,726

CREDITORS

Amounts falling due within one year

5

152,016

NET CURRENT ASSETS

71,710

TOTAL ASSETS LESS CURRENT LIABILITIES

71,710

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

71,610

71,710

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 August 2026 and were signed on its behalf by:

S Gug - Director

1.	STATUTORY INFORMATION

Optimal Salts Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Amounts owed by associates

50

Other debtors

21,049

21,099

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Amounts owed to associates

19,950

Taxation and social security

50,566

Other creditors

81,500

152,016

6.	RELATED PARTY DISCLOSURES

During the period the company had the following transactions and balances with related parties:

John Moon Limited, a company wholly owned by S Gug, and which holds a participating interest in the company, was owed £19,950 by the company at the period end. The balance is unsecured, interest-free and repayable on demand.

Structured Scale Limited, a company wholly owned by C Williams, was owed £50,000 by the company at the period end. The balance is unsecured, interest-free and repayable on demand.

Brennan Williams Enterprises Limited, a company wholly owned by C Williams and which holds a participating interest in the company, owed £50 to the company at the period end. The balance is unsecured, interest-free and repayable on demand.

Since the balance sheet date, all loans have been repaid in full.