REGISTERED NUMBER: 14029533 (England and Wales)

OPTIMUM MANAGED SERVICES LTD

Unaudited Financial Statements for the Year Ended 31 March 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

I J Ansermoz

REGISTERED OFFICE:

Pacific House

Relay Point

Wilnecote

Tamworth

Staffordshire

B77 5PA

REGISTERED NUMBER:

14029533 (England and Wales)

ACCOUNTANTS:

BK Plus Limited

59-61 Charlotte Street

St Pauls Square

Birmingham

West Midlands

B3 1PX

FIXED ASSETS

Intangible assets

4

9,296

3,850

Tangible assets

5

11,471

2,760

20,767

6,610

CURRENT ASSETS

Debtors

6

129,456

32,854

Cash at bank

55,034

42,734

184,490

75,588

CREDITORS

Amounts falling due within one year

7

166,600

75,831

NET CURRENT ASSETS/(LIABILITIES)

17,890

(243

)

TOTAL ASSETS LESS CURRENT LIABILITIES

38,657

6,367

PROVISIONS FOR LIABILITIES

5,192

-

NET ASSETS

33,465

6,367

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

33,464

6,366

33,465

6,367

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

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

The director acknowledges his 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 director and authorised for issue on 14 September 2026 and were signed by:

I J Ansermoz - Director

1.	STATUTORY INFORMATION

Optimum Managed Services Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Intangible assets

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

Development costs 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.

Plant and machinery

-

25% on cost

Fixtures and fittings

-

25% on cost

Computer equipment

-

25% on cost

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.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 41 (2025 - 17 ) .

4.	INTANGIBLE FIXED ASSETS

Development

costs

£

COST

At 1 April 2025

3,850

Additions

6,635

At 31 March 2026

10,485

AMORTISATION

Amortisation for year

1,189

At 31 March 2026

1,189

NET BOOK VALUE

At 31 March 2026

9,296

At 31 March 2025

3,850

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2025

2,400

-

1,754

4,154

Additions

7,661

2,705

1,291

11,657

At 31 March 2026

10,061

2,705

3,045

15,811

DEPRECIATION

At 1 April 2025

600

-

794

1,394

Charge for year

2,356

107

483

2,946

At 31 March 2026

2,956

107

1,277

4,340

NET BOOK VALUE

At 31 March 2026

7,105

2,598

1,768

11,471

At 31 March 2025

1,800

-

960

2,760

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

107,992

32,290

Other debtors

18,425

1

Prepayments

3,039

563

129,456

32,854

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

20,126

15,796

Social security and other taxes

44,010

19,430

Other creditors

15,998

11,800

Directors' current accounts

16,668

5,976

Accruals and deferred income

69,798

22,829

166,600

75,831