REGISTERED NUMBER: 13310593 (England and Wales)

Financial Statements for the Year Ended 31 August 2025

for

Optimum Doner Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

D G Connor

REGISTERED OFFICE:

21 Hatton Garden

Liverpool

Merseyside

L3 2FE

REGISTERED NUMBER:

13310593 (England and Wales)

AUDITORS:

Douglas Fairless Partnership

Chartered Certified Accountants

and Statutory Auditors

Seymour Chambers

92 London Road

Liverpool

Merseyside

L3 5NW

FIXED ASSETS

Intangible assets

4

5,250

8,250

Tangible assets

5

99,080

116,564

104,330

124,814

CURRENT ASSETS

Stocks

-

10,549

Debtors

6

14,395

24,450

Cash at bank and in hand

704

22,027

15,099

57,026

CREDITORS

Amounts falling due within one year

7

340,781

331,393

NET CURRENT LIABILITIES

(325,682

)

(274,367

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(221,352

)

(149,553

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(221,452

)

(149,653

)

(221,352

)

(149,553

)

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 director and authorised for issue on 27 August 2026 and were signed by:

M J Edgar - Director

1.	STATUTORY INFORMATION

Optimum Doner 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

The turnover in the profit and loss account represents revenue recognised on goods sold on a cash or credit basis, exclusive of value added tax, from operating as an I Am Doner franchise.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less accumulated amortisation and any accumulated impairment losses.

Franchise fees are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Tangible assets are initially measured at cost. After initial recognition, tangible assets are measured at cost less accumulated depreciation and any accumulated impairment losses.

Stocks

Stock is valued at the lower of cost and net realisable value after providing for any slow moving or obsolete lines. Stock is valued at a first in first out basis.

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from third parties and loans to and from related parties.

Taxation

Taxation for the year 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 year 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 1 ).

4.	INTANGIBLE FIXED ASSETS

Franchise

fees

£

COST

At 1 September 2024

and 31 August 2025

15,000

AMORTISATION

At 1 September 2024

6,750

Amortisation for year

3,000

At 31 August 2025

9,750

NET BOOK VALUE

At 31 August 2025

5,250

At 31 August 2024

8,250

5.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 September 2024

and 31 August 2025

161,491

DEPRECIATION

At 1 September 2024

44,927

Charge for year

17,484

At 31 August 2025

62,411

NET BOOK VALUE

At 31 August 2025

99,080

At 31 August 2024

116,564

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

8,749

21,818

Other debtors

5,646

2,632

14,395

24,450

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

39,806

18,483

Amounts owed to group undertakings

185,061

190,561

Taxation and social security

7,147

7,961

Other creditors

108,767

114,388

340,781

331,393

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Mr Gregory Newton FCCA (Senior Statutory Auditor)

for and on behalf of Douglas Fairless Partnership

9.	ULTIMATE PARENT COMPANY

The ultimate parent company is Optimum Group Holdings Ltd, a company incorporated in England & Wales.

The registered office of the parent is as follows:

21 Hatton Garden

Liverpool

L3 2FE