REGISTERED NUMBER: 09564723 (England and Wales)

STRATEGIC REPORT, REPORT OF THE DIRECTORS AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

FOR

COCAM HOLDINGS LIMITED

Page

Company Information

1

Strategic Report

2

Report of the Directors

4

Income Statement

6

Statement of Financial Position

7

Notes to the Financial Statements

8

DIRECTORS:

Mrs S Holland

C A Holland

REGISTERED OFFICE:

34 Waterloo Road

Wolverhampton

West Midlands

WV1 4DG

REGISTERED NUMBER:

09564723 (England and Wales)

ACCOUNTANTS:

Crombies Accountants Limited

Chartered Accountants

34 Waterloo Road

Wolverhampton

West Midlands

WV1 4DG

The directors present their strategic report for the year ended 30 June 2025.

Overview

CoCam Holdings Ltd is a UK-based investment and holding company with a strategic focus on technology and manufacturing assets. Its portfolio spans advanced engineering, real estate development, private equity, and clean energy transition products. CoCam brings together over three decades of global industrial expertise, combining operational excellence with long-term value creation.

Transys Electronics Ltd

- Founded: 1992

- Core Activity: Design and manufacture of power semiconductors

- Location: United Kingdom

Transys Electronics is a long-established leader in the production of high-performance power semiconductor components. It is one of the few vertically integrated semiconductor companies with 8-inch wafer fabrication (fab) facilities based in the UK, combined with in-house vacuum soldering and advanced assembly capabilities. This end-to-end control ensures exceptional quality, traceability, and flexibility.

Transys serves global industrial, defence, and energy sectors, operating under strict ISO-certified quality systems and MIL-STD compliant procedures. With an advanced global distribution network, it delivers highly reliable and precise solutions to customers worldwide, backed by more than three decades of operational expertise.

The following companies have been formed after the reporting date but prior to the signing of the accounts to create an enhanced group structure

CoCam Land and Property Investment Ltd

Focus Areas:

- Real estate development

- Strategic land acquisition

- Asset management

CoCam Land and Property Investment Ltd is actively acquiring and developing land to support the Midlands' ambition to meet regional and national housebuilding targets. The company identifies underutilised and strategic land opportunities, obtains planning consent, and builds high-quality residential and mixed-use properties. These are then either resold into the market or retained as income-generating assets under active management.

With a long-term approach to regeneration and capital growth, CoCam Land plays a central role in aligning regional development with national housing and infrastructure goals.

CoCam Strategic Capital Ltd

Specialisations:

- Private equity investment

- Corporate finance solutions

- Strategic growth partnerships

CoCam Strategic Capital provides tailored financial and strategic support to high-potential UK businesses, particularly in the engineering, manufacturing, and technology sectors. The firm combines long-term capital with hands-on expertise to support sustainable growth, transformation, and innovation.

Focused on backing founder-led and operationally strong businesses, CoCam Strategic Capital offers more than investment: it brings deep sector insight, structured deal capabilities, and active board-level support. Whether scaling, restructuring, or entering new markets, portfolio companies benefit from a stable partner committed to value creation over the long term.

CoCam NetZero Ltd

Areas of Expertise:

- Renewable energy systems

- Technology-led solutions

- Carbon footprint reduction

CoCam NetZero delivers advanced, world-class technology solutions to the clean energy and net-zero market. With a strong focus on engineering-led product development, the company not only integrates proven systems, it designs and develops its own technologies, combining innovation with deep technical credibility.

Built on a foundation of over 35 years of semiconductor and power technology experience, CoCam NetZero draws on a global network of UK-based and offshore engineering and manufacturing teams, enabling it to harness the best of both domestic talent and international capability.

The company serves organisations across industry, infrastructure, and property development, supporting their transition to low-carbon operations and helping them meet the growing demands of environmental compliance and energy resilience.

ON BEHALF OF THE BOARD:

C A Holland - Director

13 October 2025

The directors present their report with the financial statements of the company for the year ended 30 June 2025.

CHANGE OF NAME

The company passed a special resolution on 15 July 2025 changing its name from Cocam Limited to Cocam Holdings Limited.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of a holding company.

DIRECTORS

The directors set out in the table below have held office during the whole of the period from 1 July 2024 to the date of this report.

The beneficial interests of the directors holding office at 30 June 2025 in the shares of the company, according to the register of directors' interests, were as follows:

30.6.25

1.7.24

A Ordinary shares of 1p each

Mrs S Holland

-

-

C A Holland

76

76

B Ordinary shares of 1p each

Mrs S Holland

25

25

C A Holland

-

-

These directors did not hold any non-beneficial interests in any of the shares of the company.

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

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 of 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;

-	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. They 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.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

C A Holland - Director

13 October 2025

TURNOVER

-

-

Administrative expenses

20

1,027

OPERATING LOSS

(20

)

(1,027

)

Income from shares in group undertakings

311,000

175,224

Interest receivable and similar income

11

6

311,011

175,230

310,991

174,203

Gain/loss on revaluation of investments

(29

)

(62

)

310,962

174,141

Interest payable and similar expenses

-

321

PROFIT BEFORE TAXATION

310,962

173,820

Tax on profit

4

-

-

PROFIT FOR THE FINANCIAL YEAR

310,962

173,820

FIXED ASSETS

Investments

6

66

95

CURRENT ASSETS

Cash at bank

200,792

72,638

CREDITORS

Amounts falling due within one year

7

200,297

76,593

NET CURRENT ASSETS/(LIABILITIES)

495

(3,955

)

TOTAL ASSETS LESS CURRENT LIABILITIES

561

(3,860

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

560

(3,861

)

SHAREHOLDERS' FUNDS

561

(3,860

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 13 October 2025 and were signed on its behalf by:

C A Holland - Director

1.	STATUTORY INFORMATION

Cocam Holdings Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.

TAXATION

Analysis of the tax charge

No liability to UK corporation tax arose for the year ended 30 June 2025 nor for the year ended 30 June 2024.

5.

DIVIDENDS

2025

2024

£

£

A Ordinary shares of 1p each

Interim

223,541

92,112

B Ordinary shares of 1p each

Interim

83,000

83,112

306,541

175,224

6.	FIXED ASSET INVESTMENTS

Shares in

group

Other

undertakings

investments

Totals

£

£

£

COST OR VALUATION

At 1 July 2024

3

92

95

Revaluations

-

(29

)

(29

)

At 30 June 2025

3

63

66

NET BOOK VALUE

At 30 June 2025

3

63

66

At 30 June 2024

3

92

95

Cost or valuation at 30 June 2025 is represented by:

Shares in

group

Other

undertakings

investments

Totals

£

£

£

Valuation in 2022

-

(791

)

(791

)

Valuation in 2023

-

(47

)

(47

)

Valuation in 2024

-

(62

)

(62

)

Valuation in 2025

-

(29

)

(29

)

Cost

3

992

995

3

63

66

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

200,297

75,797

Other creditors

-

796

200,297

76,593