OPTIMUM ECONSULTANCY LTD

OPTIMUM ECONSULTANCY LTD
Contents Page
For the year ended 31 October 2025

Company Information	1
Directors' Report	2
Accountants' Report	3
Income Statement	4
Statement of Financial Position	5
Notes to the Financial Statements	6
Statement of Changes in Equity	7

OPTIMUM ECONSULTANCY LTD
Company Information
For the year ended 31 October 2025

Directors	GEANTA Laura Catalina Victor Manuel AGUAYO GARCIA
Registered Number	15188000
Registered Office	Flat 18, Surbiton Plaza, 16 St Mary’s Rd Surbiton Surrey KT6 4EP
Accountants	INNOVATIVE ACCOUNTS LTD 58 Peregrine Road Ilford IG6 3SZ

1

OPTIMUM ECONSULTANCY LTD
Directors' Report
For the year ended 31 October 2025

Director's report and financial statements

The directors present his/her/their annual report and the financial statements for the year ended 31 October 2025.

Principal activities

Principal activity of the company during the financial year was of ...

Directors

The directors who served the company throughout the year were as follows:

GEANTA Laura Catalina

Victor Manuel AGUAYO GARCIA

Statement of directors' responsibilities

The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:

----------------------------------
GEANTA Laura Catalina
Director

Date approved: 28 October 2026

2

OPTIMUM ECONSULTANCY LTD Accountants' Report For the year ended 31 October 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 October 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. INNOVATIVE ACCOUNTS LTD 31 October 2025 .................................................... INNOVATIVE ACCOUNTS LTD 58 Peregrine Road Ilford IG6 3SZ 28 October 2026 3

OPTIMUM ECONSULTANCY LTD
Accountants' Report
For the year ended 31 October 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 October 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
INNOVATIVE ACCOUNTS LTD
31 October 2025

....................................................

INNOVATIVE ACCOUNTS LTD
58 Peregrine Road
Ilford
IG6 3SZ
28 October 2026

3

OPTIMUM ECONSULTANCY LTD
Income Statement
For the year ended 31 October 2025

	2025 £	2024 £
Turnover	162,739	183,159
Cost of sales	(33,763)	(70,850)
Gross profit	128,976	112,309
Selling and distribution costs	(1,408)	(12,995)
Administrative expenses	(58,474)	(52,114)
Operating profit	69,094	47,200
Profit/(Loss) on ordinary activities before taxation	69,094	47,200
Tax on profit on ordinary activities	(14,560)	(8,968)
Profit/(Loss) for the financial year	54,534	38,232

4

OPTIMUM ECONSULTANCY LTD
Statement of Financial Position
As at 31 October 2025

	Notes	2025 £	2024 £
Current assets
Cash at bank and in hand		197,140	126,263
Creditors: amount falling due within one year	4	(104,372)	(88,029)
Net current assets		92,768	38,234

Total assets less current liabilities		92,768	38,234
Creditors: amount falling due after more than one year	5	(38,232)	0
Net assets		54,536	38,234

Capital and reserves
Called up share capital	6	2	2
Profit and loss account		54,534	38,232
Shareholders' funds		54,536	38,234

For the year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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 financial statements were approved by the board of directors on 28 October 2026 and were signed on its behalf by:

-------------------------------
GEANTA Laura Catalina
Director

5

OPTIMUM ECONSULTANCY LTD
Statement of Changes in Equity
For the year ended 31 October 2025

	Equity share capital	Retained Earnings	Total
	£	£	£
Profit/(Loss) for the year		38,232	38,232
Total comprehensive income for the year	-	38,232	38,232
Shares issued	2		2
Total investments by and distributions to owners	2	-	2
At 31 October 2024	2	38,232	38,234
At 01 November 2024	2		2
Profit/(Loss) for the year		54,534	54,534
Total comprehensive income for the year	-	54,534	54,534
Total investments by and distributions to owners	-	-	-
At 31 October 2025	2	54,534	54,536

6

OPTIMUM ECONSULTANCY LTD
Notes to the Financial Statements
For the year ended 31 October 2025

General Information

OPTIMUM ECONSULTANCY LTD is a private company, limited by shares, registered in , registration number 15188000, registration address Flat 18, Surbiton Plaza, 16 St Mary’s Rd, Surbiton, Surrey, KT6 4EP.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Website cost

Planning and operating costs for the company's website are charged to the income statement as incurred.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

2.

Staff Costs

	2025 £	2024 £
Wages and salaries	26,000	0
Social security costs	550	0
Other staff costs	5,500	175
	32,050	175

3.	Average number of employees Average number of employees during the period was 1 (2024 : 1).

4.

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	0	38,400
Corporation Tax	23,528	8,968
PAYE & Social Security	1,237	0
Directors' Current Accounts	79,607	35,038
VAT	0	5,623
	104,372	88,029

5.

Creditors: amount falling due after more than one year

	2025 £		2024 £
Dividends Payable - Equity	38,232		0
	38,232		0

6.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
2 Class A shares of £1.00 each	2		2
	2		2

7