Silverfin false false 31/03/2025 01/04/2024 31/03/2025 C Aplin 07/07/2017 D French 07/07/2017 D Griffin 01/05/2023 08 October 2025 The principal activity of the company is a holding company for its trading subsidiary Ocmis Limited. 08940956 2025-03-31 08940956 bus:Director1 2025-03-31 08940956 bus:Director2 2025-03-31 08940956 bus:Director3 2025-03-31 08940956 2024-03-31 08940956 core:CurrentFinancialInstruments 2025-03-31 08940956 core:CurrentFinancialInstruments 2024-03-31 08940956 core:ShareCapital 2025-03-31 08940956 core:ShareCapital 2024-03-31 08940956 core:RetainedEarningsAccumulatedLosses 2025-03-31 08940956 core:RetainedEarningsAccumulatedLosses 2024-03-31 08940956 core:LandBuildings 2024-03-31 08940956 core:LandBuildings 2025-03-31 08940956 core:CostValuation 2024-03-31 08940956 core:CostValuation 2025-03-31 08940956 2024-04-01 2025-03-31 08940956 bus:FilletedAccounts 2024-04-01 2025-03-31 08940956 bus:SmallEntities 2024-04-01 2025-03-31 08940956 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 08940956 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08940956 bus:Director1 2024-04-01 2025-03-31 08940956 bus:Director2 2024-04-01 2025-03-31 08940956 bus:Director3 2024-04-01 2025-03-31 08940956 core:LandBuildings core:TopRangeValue 2024-04-01 2025-03-31 08940956 2023-04-01 2024-03-31 08940956 core:LandBuildings 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Company No: 08940956 (England and Wales)

# OCMIS (HOLDINGS) LIMITED

### Unaudited Financial Statements
For the financial year ended 31 March 2025
Pages for filing with the registrar

OCMIS (HOLDINGS) LIMITED

## Unaudited Financial Statements

For the financial year ended 31 March 2025

Contents

OCMIS (HOLDINGS) LIMITED

## BALANCE SHEET

As at 31 March 2025
OCMIS (HOLDINGS) LIMITED

## BALANCE SHEET (continued)

As at 31 March 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 0 |  | 600
Investment property | 4 | 1,347,671 |  | 1,129,243
Investments | 5 | 90 |  | 90
|  | 1,347,761 |  | 1,129,933
Current assets |  |  |  |
Debtors | 6 | 8,910 |  | 10,010
Cash at bank and in hand |  | 66,825 |  | 238,105
|  | 75,735 |  | 248,115
Creditors: amounts falling due within one year | 7 | ( 17,216) |  | ( 16,162)
Net current assets |  | 58,519 |  | 231,953
Total assets less current liabilities |  | 1,406,280 |  | 1,361,886
Net assets |  | 1,406,280 |  | 1,361,886
Capital and reserves |  |  |  |
Called-up share capital |  | 100 |  | 100
Profit and loss account |  | 1,406,180 |  | 1,361,786
Total shareholder's funds |  | 1,406,280 |  | 1,361,886

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The member has 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 Profit and Loss Account has not been delivered.

The financial statements of Ocmis (Holdings) Limited (registered number: 08940956) were approved and authorised for issue by the Board of Directors on 08 October 2025. They were signed on its behalf by:

C Aplin Director |

OCMIS (HOLDINGS) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025
OCMIS (HOLDINGS) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025

##### 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

Ocmis (Holdings) 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 Higher Burrow, Kingsbury, Martock, TA12 6BU, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and 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 £.

##### Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the Company as an individual entity and not about its group.

##### Turnover

Turnover represents rents receivable in relation to investment properties which is recognised in the period of occupation of the property by the tenant. Turnover is shown net of sales/value added tax and rebates.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

##### 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 Balance Sheet date. Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation. 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:

Land and buildings | 50 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 Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

##### Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

##### Fixed asset investments

Investments are initially held at cost and relate to shares in a subsidiary. Investments are held at cost less impairment.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost. 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.

##### Ordinary 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. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

##### Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

#####

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 3 |  | 3

#### 3. Tangible assets

| Land and buildings |  | Total
| £ |  | £
Cost |  |  |
At 01 April 2024 | 600 |  | 600
Disposals | ( 600) |  | ( 600)
At 31 March 2025 | 0 |  | 0
Accumulated depreciation |  |  |
At 01 April 2024 | 0 |  | 0
At 31 March 2025 | 0 |  | 0
Net book value |  |  |
At 31 March 2025 | 0 |  | 0
At 31 March 2024 | 600 |  | 600

#### 4. Investment property

| Investment property
| £
Valuation |
As at 01 April 2024 | 1,129,243
Additions | 218,428
As at 31 March 2025 | 1,347,671

Valuation

The original investment property was valued on 31 March 2021 by the director who is internal to the company.
The basis of this valuation was open market value. The historic cost of this investment property is
£1,129,243 (2025 £1,129,243).
The second investment property was valued on 31 March 2025 by the director who is internal to the company.
The basis of this valuation was open market value. The historic cost of this investment property is
£218,428.
There has been no valuation of investment property by an independent valuer.

#### 5. Fixed asset investments

| Other investments |  | Total
| £ |  | £
Cost or valuation before impairment |  |  |
At 01 April 2024 | 90 |  | 90
At 31 March 2025 | 90 |  | 90
Carrying value at 31 March 2025 | 90 |  | 90
Carrying value at 31 March 2024 | 90 |  | 90

Details of undertakings (Subsidiary)
Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:
Ocmis Limited - Higher Burrow Farm, Kingsbury Episcopi, Martock, Somerset, TA12 6BU - Proportion of voting rights and shares held 100% (2024 - 100%)
Subsidiary undertakings
Ocmis Limited - The principal activity of Ocmis Limited is the supply and installation of irrigation equipment.

#### 6. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 8,900 |  | 10,000
Other debtors | 10 |  | 10
| 8,910 |  | 10,010

#### 7. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Taxation and social security | 15,955 |  | 14,937
Other creditors | 1,261 |  | 1,225
| 17,216 |  | 16,162