REGISTERED NUMBER: 15801619 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 JULY 2025 TO 31 DECEMBER 2025

FOR

OPTIMO ENERGY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D Homoki-Farkas

REGISTERED OFFICE:

Second Floor Windsor House

40-41 Great Castle Street

London

W1W 8LU

REGISTERED NUMBER:

15801619 (England and Wales)

ACCOUNTANTS:

Jamieson Stone LLP

Windsor House

40/41 Great Castle Street

London

W1W 8LU

FIXED ASSETS

Tangible assets

4

1,948

1,812

Investments

5

6,415

6,415

8,363

8,227

CURRENT ASSETS

Debtors

6

14,523

295

Cash at bank

484,349

163,341

498,872

163,636

CREDITORS

Amounts falling due within one year

7

(474,665

)

(12,254

)

NET CURRENT ASSETS

24,207

151,382

TOTAL ASSETS LESS CURRENT LIABILITIES

32,570

159,609

CAPITAL AND RESERVES

Called up share capital

111

111

Share premium

299,989

299,989

Retained earnings

(267,530

)

(140,491

)

32,570

159,609

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2025 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 23 September 2026 and were signed by:

D Homoki-Farkas - Director

1.	STATUTORY INFORMATION

Optimo Energy 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

Turnover is the total amount receivable by the company excluding value added tax, in the ordinary course of its business for goods supplied and services provided.

Tangible fixed assets

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

Computer equipment

-

25% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the period 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 period 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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 period was 1 (2025 - NIL ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 July 2025

2,416

Additions

500

At 31 December 2025

2,916

DEPRECIATION

At 1 July 2025

604

Charge for period

364

At 31 December 2025

968

NET BOOK VALUE

At 31 December 2025

1,948

At 30 June 2025

1,812

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 July 2025

and 31 December 2025

6,415

NET BOOK VALUE

At 31 December 2025

6,415

At 30 June 2025

6,415

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2025

£

£

VAT

14,523

295

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2025

£

£

Trade creditors

14,472

12,254

Social security and other taxes

2,193

-

Other creditors

458,000

-

474,665

12,254