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Registered number: 11202567
Optimum Youth Care Limited
Unaudited Financial Statements
For The Year Ended 28 February 2026
Broadwing Accountancy Services Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11202567
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 43,914 6,190
43,914 6,190
CURRENT ASSETS
Debtors 5 46,966 126,230
Investments 6 7,925 7,925
Cash at bank and in hand 44,695 4,227
99,586 138,382
Creditors: Amounts Falling Due Within One Year 7 (104,618 ) (128,648 )
NET CURRENT ASSETS (LIABILITIES) (5,032 ) 9,734
TOTAL ASSETS LESS CURRENT LIABILITIES 38,882 15,924
Creditors: Amounts Falling Due After More Than One Year 8 - (7,716 )
NET ASSETS 38,882 8,208
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 38,782 8,108
SHAREHOLDERS' FUNDS 38,882 8,208
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Page 2
For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Ms Sarah Walters
Director
21/10/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Optimum Youth Care Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11202567 . The registered office is The Beren, Blisworth Hill Business Park, Stoke Road, Blisworth, Northamptonshire, NN7 3DB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Significant judgements and estimations
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Directors' opinion there are no significant judgements and no key sources of estimation uncertainty.
2.4. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 25% Reducing balance
Computer Equipment 25% Reducing balance
2.6. Financial Instruments
Financial instruments held by the company include trade debtors, trade creditors and loans to related parties. The company does not consider there to be any other class of financial instruments.
Trade debtors are amounts due from customers for services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
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2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme
2.9. Share Capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 27 (2025: 20)
27 20
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 March 2025 - 12,982 17,347 30,329
Additions 48,656 2,779 - 51,435
As at 28 February 2026 48,656 15,761 17,347 81,764
Depreciation
As at 1 March 2025 - 7,644 16,495 24,139
Provided during the period 12,164 1,334 213 13,711
As at 28 February 2026 12,164 8,978 16,708 37,850
Net Book Value
As at 28 February 2026 36,492 6,783 639 43,914
As at 1 March 2025 - 5,338 852 6,190
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5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 29,897 -
Amounts owed by participating interests 1,000 -
Other debtors 16,069 110,161
46,966 110,161
Due after more than one year
Other debtors - 16,069
46,966 126,230
6. Current Asset Investments
2026 2025
£ £
Short term deposits 7,925 7,925
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 2,576 5,528
Bank loans and overdrafts 2,000 3,385
Other creditors 134 201
Taxation and social security 99,908 119,534
104,618 128,648
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans - 7,716
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
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