ACCOUNTS - Final Accounts

Registered number: 09054201

OPTIMICDN LTD

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2026


OPTIMICDN LTD

CONTENTS

	Page
Statement of Financial Position	1 - 2
Notes to the Financial Statements	3 - 6


OPTIMICDN LTD REGISTERED NUMBER:09054201

STATEMENT OF FINANCIAL POSITION

AS AT 31 MAY 2026

		2026		2025
Note		£		£

Fixed assets
Tangible assets	4		373		497
Investments	5		7,914		7,914
			8,287		8,411
Current assets
Debtors	6	284,123		37,816
Cash at bank and in hand		12,842		1,724,419
		296,965		1,762,235

Creditors: amounts falling due within one year	7	(246,872)		(283,031)
Net current assets			50,093		1,479,204

Net assets			58,380		1,487,615

Capital and reserves
Called up share capital	8	6,942	11,667
Share premium account		-	327,390
Capital redemption reserve		4,725	5,833
Profit and loss account		46,713	1,142,725
		58,380	1,487,615

Page 1


OPTIMICDN LTD REGISTERED NUMBER:09054201

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 MAY 2026

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

R Scetbon	X Farooghi
Director	Director

Date: 11 September 2026	Date:11 September 2026

The notes on pages 3 to 6 form part of these financial statements.

Page 2


OPTIMICDN LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2026

1.	General information

OptimiCDN Ltd is a limited liability company incorporated in England and Wales with its registered office at 2nd Floor Connaught House,1-3 Mount Street, London W1K 3NB.

The principal activity of the company was that of web hosting and data storage services.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

2.3

Turnover

Turnover comprises revenue recognised by the company in respect of services supplied during the period, exclusive of Value Added Tax and trade discounts.

2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is provided on the following basis:

Office equipment

25%

reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Comprehensive Income.

2.5

Investments

Investments held as fixed assets are shown at cost less provision for impairment.

2.6

Debtors

Short term debtors are measured at transaction price, less any impairment.

Page 3


OPTIMICDN LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2026

2.Accounting policies (continued)

2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty.

2.8

Creditors

Short term creditors are measured at the transaction price.

2.9

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is pounds sterling.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

2.10

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.11

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

2.12

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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 income.

Employees

The average monthly number of employees, including directors, during the year was 3 (2025 - 4).

Page 4


OPTIMICDN LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2026

4.	Tangible fixed assets

		Office equipment
		£
	Cost or valuation
	At 1 June 2025	8,397
	At 31 May 2026	8,397
	Depreciation
	At 1 June 2025	7,900
	Charge for the year on owned assets	124
	At 31 May 2026	8,024
	Net book value
	At 31 May 2026	373
	At 31 May 2025	497

5.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	At 1 June 2025	7,914
	At 31 May 2026	7,914

Page 5


OPTIMICDN LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2026

Debtors

					2026	2025
					£	£

Due after more than one year
Amounts owed by group undertakings	151,081	-
Due within one year
Amounts owed by group undertakings	77,773	9,862
Other debtors	43,864	17,192
Prepayments and accrued income	11,405	10,762
	284,123	37,816

7.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Bank overdrafts	126	-
Trade creditors	10,542	86,067
Taxation and social security	149,234	112,190
Other creditors	82,354	80,220
Accruals and deferred income	4,616	4,554
	246,872	283,031

8.	Share capital
		2026	2025
		£	£

Allotted, called up and fully paid

6,942 (2025 - 11,667) ordinary shares of £1 each	6,942	11,667

During the year, 4,725 ordinary shares of £1 each were purchased by the company and cancelled.

Page 6