REGISTERED NUMBER: 12182598 (England and Wales)

Optimum Courier Ltd

Unaudited Financial Statements

for the Year Ended 31 March 2026

Page

Company Information

1

Chartered Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

5

DIRECTOR:

Mr I Tenu

REGISTERED OFFICE:

8 Wolfson House

Atkinson Close

London

SW20 0FR

REGISTERED NUMBER:

12182598 (England and Wales)

ACCOUNTANTS:

Alton & Co

Chartered Accountants

239-241 Kennington Lane

London

SE11 5QU

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 Statement of Financial Position. 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 Optimum Courier Ltd for the year ended 31 March 2026 which comprise the Statement of Income and Retained Earnings, Statement of Financial Position 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 Optimum Courier Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Optimum Courier Ltd and state those matters that we have agreed to state to the director of Optimum Courier Ltd 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 Optimum Courier Ltd and its director for our work or for this report.

It is your duty to ensure that Optimum Courier Ltd 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 Optimum Courier Ltd. You consider that Optimum Courier Ltd 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 Optimum Courier Ltd. 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.

Alton & Co

Chartered Accountants

239-241 Kennington Lane

London

SE11 5QU

15 October 2026

FIXED ASSETS

Tangible assets

4

225,213

189,790

CURRENT ASSETS

Debtors

5

111,937

117,683

Cash at bank and in hand

94,487

16,620

206,424

134,303

CREDITORS

Amounts falling due within one year

6

117,743

68,022

NET CURRENT ASSETS

88,681

66,281

TOTAL ASSETS LESS CURRENT LIABILITIES

313,894

256,071

CREDITORS

Amounts falling due after more than one year

7

(48,279

)

(80,143

)

PROVISIONS FOR LIABILITIES

8

(55,021

)

(46,075

)

NET ASSETS

210,594

129,853

CAPITAL AND RESERVES

Called up share capital

9

1

1

Retained earnings

10

210,593

129,852

SHAREHOLDERS' FUNDS

210,594

129,853

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 October 2026 and were signed by:

Mr I Tenu - Director

1.	STATUTORY INFORMATION

Optimum Courier 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.

Turnover is recognised when the company obtains the right to consideration and is derived from the ordinary activities of the company.

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 reducing balance

Motor vehicles

-

18% on reducing balance

Computer equipment

-

18% on reducing balance

Taxation

Taxation for the year comprises current and deferred 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 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 year 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.

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 10 (2025 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2025

1,291

268,674

2,095

272,060

Additions

2,269

80,505

2,362

85,136

At 31 March 2026

3,560

349,179

4,457

357,196

DEPRECIATION

At 1 April 2025

323

81,296

651

82,270

Charge for year

809

48,219

685

49,713

At 31 March 2026

1,132

129,515

1,336

131,983

NET BOOK VALUE

At 31 March 2026

2,428

219,664

3,121

225,213

At 31 March 2025

968

187,378

1,444

189,790

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

79,267

95,991

Payment on account

10,772

-

Prepayments

21,898

21,692

111,937

117,683

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

30,223

32,149

Other loans

11,000

11,000

Tax

24,985

-

Social security and other taxes

9,634

5,354

VAT

38,899

17,263

Pensions control account

1,335

729

Directors' current accounts

67

67

Accrued expenses

1,600

1,460

117,743

68,022

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 1-2 years

27,084

30,024

Bank loans - 2-5 years

17,195

37,119

Other loans - 1-2 years

4,000

11,000

Other loans - 2-5 years

-

2,000

48,279

80,143

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

55,021

46,075

Deferred

tax

£

Balance at 1 April 2025

46,075

Provided during year

8,946

Balance at 31 March 2026

55,021

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1

Ordinary share

£1

1

1

10.

RESERVES

Retained

earnings

£

At 1 April 2025

129,852

Profit for the year

110,741

Dividends

(30,000

)

At 31 March 2026

210,593

11.	RELATED PARTY DISCLOSURES

Included within creditors are amounts due to key management personnel of £67 (2025: £67) at balance sheet date. No interest was charged on this balance and no set repayment terms are in place.