Opto Talent Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

1. General Information

Opto Talent Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15231934 . The registered office is c/o AKE, Hoddesdon Enterprise Centre, Pindar Road, Hoddesdon, Hertfordshire, EN11 0FJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

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. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are website development costs. It is amortised to profit and loss account over its estimated economic life of 5 years.

2.4. 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:

Fixtures & Fittings	25% Straight line
Computer Equipment	33.33% Straight line

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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Opto Talent Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.6. Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

2.7. Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 4)

4. Intangible Assets

	Other
	£
Cost
As at 1 January 2025	5,992

As at 31 December 2025	5,992

Amortisation
As at 1 January 2025	1,498
Provided during the period	1,198

As at 31 December 2025	2,696

Net Book Value
As at 31 December 2025	3,296

As at 1 January 2025	4,494

5. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 January 2025	361	1,817	2,178
Additions	564	2,217	2,781

As at 31 December 2025	925	4,034	4,959

Depreciation
As at 1 January 2025	113	757	870
Provided during the period	231	1,345	1,576

As at 31 December 2025	344	2,102	2,446

Net Book Value
As at 31 December 2025	581	1,932	2,513

As at 1 January 2025	248	1,060	1,308

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Opto Talent Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

6. Debtors

	31 December 2025	31 December 2024
	£	£
Due within one year
Trade debtors	156,019	32,330
Other debtors	209	205

	156,228	32,535

7. Creditors: Amounts Falling Due Within One Year

	31 December 2025	31 December 2024
	£	£
Trade creditors	-	1,409
Other creditors	38,226	3,424
Taxation and social security	130,052	67,818

	168,278	72,651

8. Share Capital

	31 December 2025	31 December 2024
	£	£
Allotted, Called up and fully paid	1,000	1,000

9. Related Party Transactions

A G Barton

The above is a related party by virtue of being a director and a shareholder.

During the period, the director incurred expenses on behalf of the company and withdrew monies.

Dividends of £38,090 (2024 - £14,286) were credited against his loan account.

At balance sheet date, he was owed £295 (2024 - £295) by the company.

No interest has been charged on this loan during the period.

S J Wheeler

The above is a related party by virtue of being a director and a shareholder.

During the period, the director incurred expenses on behalf of the company and withdrew monies.

Dividends of £51,075 (2024 - £44,168) were credited against his loan account.

At balance sheet date, he was owed £1,605 (2024 - £441) by the company.

No interest has been charged on this loan during the period.

S Sutherland

The above is a related party by virtue of being a director and a shareholder.

During the period, the director incurred expenses on behalf of the company and withdrew monies.

Dividends of £32,269 (2024 - £18,320) were credited against his loan account.

At balance sheet date, he was owed £295 (2024 - £295) by the company.

No interest has been charged on this loan during the period.

T W Morris

The above is a related party by virtue of being a director and a shareholder.

During the period, the director incurred expenses on behalf of the company and withdrew monies.

Dividends of £64,550 (2024 - £30,583) were credited against his loan account.

At balance sheet date, he was owed £393 (2024 - £393) by the company.

No interest has been charged on this loan during the period.

...CONTINUED

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Opto Talent Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

9. Related Party Transactions - continued

E Wheeler

The above is a related party by virtue of being a shareholder.

During the period, the shareholder incurred expenses on behalf of the company and withdrew monies.

Dividends of £23,234 (2024 - £Nil) were credited against her loan account.

No interest has been charged on this loan during the period.

10. Ultimate Controlling Party

The company's ultimate controlling party is S J Wheeler by virtue of his majority shareholding.

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		31 December 2025		31 December 2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		3,296		4,494
Tangible Assets	5		2,513		1,308

			5,809		5,802
CURRENT ASSETS
Debtors	6	156,228		32,535
Cash at bank and in hand		114,915		79,104

		271,143		111,639
Creditors: Amounts Falling Due Within One Year	7	(168,278 )		(72,651 )

NET CURRENT ASSETS (LIABILITIES)			102,865		38,988

TOTAL ASSETS LESS CURRENT LIABILITIES			108,674		44,790

NET ASSETS			108,674		44,790

CAPITAL AND RESERVES
Called up share capital	8		1,000		1,000
Profit and Loss Account			107,674		43,790

SHAREHOLDERS' FUNDS			108,674		44,790