Company No: 15824601 (England and Wales)

Contents

• Company Information
• Statement of Financial Position
• Notes to the Financial Statements

DIRECTORS	Mr David Mark Williamson
	Mrs Barbara Anna Williamson (Appointed 19 June 2026)

REGISTERED OFFICE	18 Northgate
	Sleaford
	NG34 7BJ
	United Kingdom

BUSINESS ADDRESS	238 Grantham Road
	Sleaford
	Lincolnshire
	NG34 7NX
	United Kingdom

COMPANY NUMBER

15824601 (England and Wales)

ACCOUNTANT	Duncan & Toplis Limited
	18 Northgate
	Sleaford
	Lincolnshire
	NG34 7BJ

	Note	2026		2025
		£		£
Fixed assets
Intangible assets	3	32,000		36,000
Tangible assets	4	5,586		977
		37,586		36,977
Current assets
Debtors	5	1,032,274		545,550
Cash at bank and in hand		165,285		103,134
		1,197,559		648,684
Creditors: amounts falling due within one year	6, 8	( 1,154,961)		( 643,295)
Net current assets		42,598		5,389
Total assets less current liabilities		80,184		42,366
Provision for liabilities		( 1,397)		( 244)
Net assets		78,787		42,122
Capital and reserves
Called-up share capital	7	85		1
Profit and loss account		78,702		42,121
Total shareholders' funds		78,787		42,122

For the financial year ending 31 July 2026 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 financial statements for the financial year 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 financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Income Statement has not been delivered.

The financial statements of Optimise Engineering Limited (registered number: 15824601) were approved and authorised for issue by the Board of Directors on 30 October 2026. They were signed on its behalf by:

Mr David Mark Williamson Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Optimise Engineering Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 18 Northgate, Sleaford, NG34 7BJ, United Kingdom. The principal place of business is 238 Grantham Road, Sleaford, Lincolnshire, NG34 7NX, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the reporting date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Income Statement in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the reporting date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the reporting date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets is reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill

10 years straight line

Goodwill

Goodwill arises on business combination and represents any excess of consideration given over the fair value of the identifiable assets and liabilities acquired. Goodwill is initially recognised as an intangible asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight line basis over its useful economic life, which is 10 years.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in the Income Statement as described below.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Statement of Financial Position when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the reporting date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	6		3

3. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 August 2025	40,000		40,000
At 31 July 2026	40,000		40,000
Accumulated amortisation
At 01 August 2025	4,000		4,000
Charge for the financial year	4,000		4,000
At 31 July 2026	8,000		8,000
Net book value
At 31 July 2026	32,000		32,000
At 31 July 2025	36,000		36,000

4. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 August 2025	1,064		1,064
Additions	5,291		5,291
At 31 July 2026	6,355		6,355
Accumulated depreciation
At 01 August 2025	87		87
Charge for the financial year	682		682
At 31 July 2026	769		769
Net book value
At 31 July 2026	5,586		5,586
At 31 July 2025	977		977

5. Debtors

	2026		2025
	£		£
Trade debtors	324,164		115,619
Other debtors	708,110		429,931
	1,032,274		545,550

6. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	127,701		93,204
Taxation and social security	57,839		34,187
Other creditors	969,421		515,904
	1,154,961		643,295

7. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
85 Ordinary shares of £ 1.00 each (2025: 1 share of £ 1.00 )	85		1

8. Related party disclosures

As at 31st July 2026, the director was owed £14,355 from the company (2025: £48,210). The loan is unsecured, interest free and repayable on demand.