REGISTERED NUMBER: 12257457 (England and Wales)

OPTIMAL PEOPLE LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTOR:

Mrs G G Fox

REGISTERED OFFICE:

Ashbourne House

The Guildway

Old Portsmouth Road

Guildford

Surrey

GU3 1LR

REGISTERED NUMBER:

12257457 (England and Wales)

ACCOUNTANTS:

Bessler Hendrie LLP

Chartered Accountants

Ashbourne House

The Guildway

Old Portsmouth Road

Guildford

Surrey

GU3 1LR

FIXED ASSETS

Tangible assets

5

5,445

9,367

CURRENT ASSETS

Debtors

6

525,180

420,285

Cash at bank

138,021

52,659

663,201

472,944

CREDITORS

Amounts falling due within one year

7

(193,518

)

(68,832

)

NET CURRENT ASSETS

469,683

404,112

TOTAL ASSETS LESS CURRENT LIABILITIES

475,128

413,479

PROVISIONS FOR LIABILITIES

(1,280

)

(2,210

)

NET ASSETS

473,848

411,269

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

473,748

411,169

473,848

411,269

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 September 2026 and were signed by:

Mrs G G Fox - Director

1.	STATUTORY INFORMATION

Optimal People 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents the fair value of consideration receivable for services provided in the ordinary nature of the business, excluding Value Added Tax.

Tangible fixed assets

Tangible fixed assets are stated at their historic cost price less accumulated depreciation. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for use.

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

Plant and machinery etc - 25% on cost

On disposal the difference between the net proceeds and carrying amount of the item sold is recognised in the statement of income and retained earnings and is included in administrative expenses.

Financial instruments

Financial instruments are classified as basic or non-basic following the conditions of FRS 102 Section 11. Basic financial instruments are initially measured at transaction price (including transaction cost) and subsequently measured at amortised cost using the effective interest rate method. The company does not have any non-basic financial instruments.

Taxation

Taxation for the year comprises current tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

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 where transactions or events that result in an obligation to pay more tax in the future or a right to pay less tax in the future have occurred at the balance sheet date. Timing differences are differences between the company's taxable profits and its results stated in the financial statements.

Deferred tax is measured at the average tax rates that are expected to apply in the periods in which timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantially enacted by the balance sheet date. Deferred tax is measured on a non-discounted basis.

Operating lease

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

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 1 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

16,848

Disposals

(2,376

)

At 31 December 2025

14,472

DEPRECIATION

At 1 January 2025

7,481

Charge for year

3,618

Eliminated on disposal

(2,072

)

At 31 December 2025

9,027

NET BOOK VALUE

At 31 December 2025

5,445

At 31 December 2024

9,367

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

81,577

7,174

Other debtors

443,603

413,111

525,180

420,285

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

5,582

1,232

Taxation and social security

85,777

47,662

Other creditors

102,159

19,938

193,518

68,832

8.	OTHER FINANCIAL COMMITMENTS

At the year end, the company had outstanding commitments in respect of leased assets of £16,619 (2024: £33,875).

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

£

Mrs G G Fox

Balance outstanding at start of year

410,309

(19,455

)

Amounts advanced

11,909

527,176

Amounts repaid

(91,552

)

(97,412

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

330,666

410,309

Interest is charged on amounts advanced at the official HMRC rate for beneficial loan arrangements and the balance is repayable on demand.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Optimal People Limited for the year ended 31 December 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Optimal People Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Optimal People Limited and state those matters that we have agreed to state to the director of Optimal People Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Optimal People Limited and its director for our work or for this report.

It is your duty to ensure that Optimal People Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Optimal People Limited. You consider that Optimal People Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Optimal People Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

This report should not be regarded as suitable to be used or relied on by any other party wishing to acquire any rights against Bessler Hendrie LLP for any purpose or in any context. Any party, other than the Directors, who obtain access to this report or a copy and chooses to rely on this report (or any part of it) will do so at its own risk.

Bessler Hendrie LLP

Chartered Accountants

Ashbourne House

The Guildway

Old Portsmouth Road

Guildford

Surrey

GU3 1LR

3 September 2026