Registration number: SC342108

Optimise (MS) Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

Optimise (MS) Limited

Company Information

Directors

Mrs E Pamplin Mr B J Pamplin

Company secretary

Mrs E Pamplin

Registered office

Unit 26, Dunfermline Business Centre Izatt Avenue Dunfermline Fife KY11 3BZ

Accountants

M&S Accountancy and Taxation Limited Unit 26, Dunfermline Business Centre Izatt Avenue Dunfermline Fife KY11 3BZ

Optimise (MS) Limited

(Registration number: SC342108)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Intangible assets	4	1,800	3,600
Tangible assets	5	485	700
Other financial assets	6	6,900	6,900
		9,185	11,200
Current assets
Debtors	7	717	12,594
Cash at bank and in hand		9,271	10,357
		9,988	22,951
Creditors: Amounts falling due within one year	8	(8,401)	(14,055)
Net current assets		1,587	8,896
Total assets less current liabilities		10,772	20,096
Provisions for liabilities		-	(133)
Net assets		10,772	19,963
Capital and reserves
Called up share capital	9	100	100
Retained earnings		10,672	19,863
Shareholders' funds		10,772	19,963

Optimise (MS) Limited

(Registration number: SC342108)
Balance Sheet as at 31 March 2026

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 25 August 2026 and signed on its behalf by:
 

................................ Mr B J Pamplin Director

Optimise (MS) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
Unit 26, Dunfermline Business Centre
Izatt Avenue
Dunfermline
Fife
KY11 3BZ

These financial statements were authorised for issue by the Board on 25 August 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

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

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the invoiced value of goods and services supplied by the company, net of VAT and trade discounts. Turnover is recognised on the accruals basis.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Optimise (MS) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

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

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and Fittings	25% Straight Line
Computer Equipment	25% Straight Line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Licences and patents

Licences and patents are stated at cost less amortisation. Amortisation of licences is calculated on a straight line basis over the life of the licence. Amortisation of patents is calculated on a straight line basis over the estimated expected useful economic life of the patents of 5 years.

Optimise (MS) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Fixed asset investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

4	Intangible assets

	Other intangible assets  £	Total £
Cost or valuation
At 1 April 2025	9,000	9,000
At 31 March 2026	9,000	9,000
Amortisation
At 1 April 2025	5,400	5,400
Amortisation charge	1,800	1,800
At 31 March 2026	7,200	7,200
Carrying amount
At 31 March 2026	1,800	1,800
At 31 March 2025	3,600	3,600

Optimise (MS) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

5	Tangible assets

	Fixtures and fittings £	Office equipment £	Total £
Cost or valuation
At 1 April 2025	762	7,383	8,145
Additions	-	307	307
At 31 March 2026	762	7,690	8,452
Depreciation
At 1 April 2025	724	6,721	7,445
Charge for the year	38	484	522
At 31 March 2026	762	7,205	7,967
Carrying amount
At 31 March 2026	-	485	485
At 31 March 2025	38	662	700

Optimise (MS) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

6	Other financial assets (current and non-current)

	Financial assets at fair value through profit and loss £	Total £
Non-current financial assets
Cost or valuation
Fair value adjustments	6,900	6,900
At 31 March 2026	6,900	6,900
Carrying amount
At 31 March 2026	6,900	6,900

7

Debtors

Current	2026 £	2025 £
Trade debtors	-	12,540
Other debtors	717	54
	717	12,594

8

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Trade creditors	-	662
Taxation and social security	1,826	2,257
Accruals and deferred income	2,550	2,550
Other creditors	4,025	8,586
	8,401	14,055

Optimise (MS) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

9	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary shares of £1 each	100	100	100	100