Company Registration No. SC183393 (Scotland)
Optima Employee Benefit Consultants Ltd
Unaudited accounts
for the year ended 28 February 2026
Optima Employee Benefit Consultants Ltd
Unaudited accounts
Contents
Optima Employee Benefit Consultants Ltd
Company Information
for the year ended 28 February 2026
Directors
C Scott
A Campbell
Company Number
SC183393 (Scotland)
Registered Office
Forth House
28 Rutland Square
Edinburgh
Midlothian
EH1 2BW
Scotland
Accountants
Judith M Pritchard, Chartered Accountant
Accountancy & Taxation Services
9 McLauchlan Rise
Aberdour
Fife
KY3 0SS
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
Optima Employee Benefit Consultants Ltd
for the year ended 28 February 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
Optima Employee Benefit Consultants Ltd for the year ended
28 February 2026 as set out on pages
5 -
8 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020.
Our work has been undertaken in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020.
Judith M Pritchard, Chartered Accountant
Chartered Accountants
Accountancy & Taxation Services
9 McLauchlan Rise
Aberdour
Fife
KY3 0SS
14 July 2026
Optima Employee Benefit Consultants Ltd
Statement of financial position
as at 28 February 2026
Cash at bank and in hand
15,284
24,930
Creditors: amounts falling due within one year
(67,386)
(62,313)
Net current assets
129,345
97,704
Total assets less current liabilities
130,718
98,182
Provisions for liabilities
Called up share capital
100
100
Profit and loss account
130,618
97,991
Shareholders' funds
130,718
98,091
For the year ending 28 February 2026 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.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 14 July 2026 and were signed on its behalf by
A Campbell
Director
Company Registration No. SC183393
Optima Employee Benefit Consultants Ltd
Notes to the Accounts
for the year ended 28 February 2026
Optima Employee Benefit Consultants Ltd is a private company, limited by shares, registered in Scotland, registration number SC183393. The registered office is Forth House, 28 Rutland Square, Edinburgh, Midlothian, EH1 2BW, 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.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Turnover represents commissions receivable and fees invoiced in the period.
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:
Fixtures & fittings
20% straight line method
Computer equipment
33.3% straight line method
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Optima Employee Benefit Consultants Ltd
Notes to the Accounts
for the year ended 28 February 2026
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Amortisation is charged at 10% straight line basis.
4
Intangible fixed assets
Total
5
Tangible fixed assets
Total
6
Deferred taxation
2026
2025
Accelerated capital allowances
-
91
Provision at start of year
91
341
Credited to the profit and loss account
(91)
(250)
Provision at end of year
-
91
Optima Employee Benefit Consultants Ltd
Notes to the Accounts
for the year ended 28 February 2026
Allotted, called up and fully paid:
70 Ordinary 'A' shares of £1 each
70
70
20 Ordinary 'B' shares of £1 each
20
20
10 Ordinary 'C' shares of £1 each
10
10
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Director's loan account
93,067
4,900
-
97,967
The director's loan account is interest free and has no fixed terms of repayment.
9
Transactions with related parties
Rents of £7,421 were paid to the parent company during the year (2025: nil).
Parent company is Family & Business Assurance (Services) Limited, company number SC347357. Registered office address is Forth House, 28 Rutland Square, Edinburgh, EH1 2BW.
11
Average number of employees
During the year the average number of employees was 5 (2025: 4).