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REGISTERED NUMBER: 06416732 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2018

FOR

OPTIMAL TRADE LTD.

OPTIMAL TRADE LTD. (REGISTERED NUMBER: 06416732)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 November 2018




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


OPTIMAL TRADE LTD.

COMPANY INFORMATION
for the Year Ended 30 November 2018







DIRECTOR: S Poppleton





SECRETARY: Form Online Limited





REGISTERED OFFICE: 6 Bexley Square
Salford
Manchester
M3 6BZ





REGISTERED NUMBER: 06416732 (England and Wales)





ACCOUNTANTS: BP & Co Chartered Accountants
Enterprise House
2 Pass Street
Oldham
Lancashire
OL9 6HZ

OPTIMAL TRADE LTD. (REGISTERED NUMBER: 06416732)

BALANCE SHEET
30 November 2018

2018 2017
Notes £    £   
FIXED ASSETS
Investments 3 6,682 6,682

CURRENT ASSETS
Debtors 4 982,239 602,193
Cash at bank and in hand 398,229 27,042
1,380,468 629,235
CREDITORS
Amounts falling due within one year 5 (1,285,801 ) (580,629 )
NET CURRENT ASSETS 94,667 48,606
TOTAL ASSETS LESS CURRENT
LIABILITIES

101,349

55,288

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 101,348 55,287
SHAREHOLDERS' FUNDS 101,349 55,288

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2018.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2018 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 of Part 15 of the Companies Act 2006 relating to small companies.

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 on 5 August 2019 and were signed by:





S Poppleton - Director


OPTIMAL TRADE LTD. (REGISTERED NUMBER: 06416732)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 November 2018

1. STATUTORY INFORMATION

Optimal Trade 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.

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.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the year 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 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.

3. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 December 2017
and 30 November 2018 6,682
NET BOOK VALUE
At 30 November 2018 6,682
At 30 November 2017 6,682

OPTIMAL TRADE LTD. (REGISTERED NUMBER: 06416732)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 November 2018

3. FIXED ASSET INVESTMENTS - continued

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Sundeck s.r.o.
Registered office:
Nature of business: General trading
%
Class of shares: holding
Ordinary 100.00
2018 2017
£    £   
Aggregate capital and reserves 102 (7,944 )
Profit for the year 7,946 14,118

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2018 2017
£    £   
Trade debtors 769,927 578,087
Other debtors 212,312 24,106
982,239 602,193

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2018 2017
£    £   
Trade creditors 1,324,819 645,315
Taxation and social security 11,455 838
Other creditors (50,473 ) (65,524 )
1,285,801 580,629