REGISTERED NUMBER: 10265481 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

OCTAMIS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P R Adams

O E Lauret

REGISTERED OFFICE:

2 Connaught Way

Tunbridge Wells

TN4 9QJ

REGISTERED NUMBER:

10265481 (England and Wales)

ACCOUNTANTS:

Oury Clark Chartered Accountants

Herschel House

58 Herschel Street

Slough

Berkshire

SL1 1PG

FIXED ASSETS

Investments

4

973

973

CURRENT ASSETS

Debtors

5

683,631

635,301

Cash at bank

1,013,614

901,482

1,697,245

1,536,783

CREDITORS

Amounts falling due within one year

6

789,508

804,949

NET CURRENT ASSETS

907,737

731,834

TOTAL ASSETS LESS CURRENT LIABILITIES

908,710

732,807

CREDITORS

Amounts falling due after more than one year

7

3,531

13,949

NET ASSETS

905,179

718,858

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

905,178

718,857

SHAREHOLDERS' FUNDS

905,179

718,858

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 July 2026 and were signed on its behalf by:

P R Adams - Director

1.	STATUTORY INFORMATION

Octamis 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.

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.

The financial statements have been prepared on a going concern basis, which contemplates the continuity of normal business activities and the realisation of assets and settlement of liabilities in the ordinary course of business. In making this assessment, the directors have considered future events and conditions for a period of at least 12 months and 1 day following the approval of these financial statements.

Preparation of consolidated financial statements

The financial statements contain information about Octamis Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover is recognised when a licence is granted to the customer and is recognised over the period in which the related contractual obligations are fulfilled.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost less any provision for impairment.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 August 2024

and 31 July 2025

23,429

PROVISIONS

At 1 August 2024

and 31 July 2025

22,456

NET BOOK VALUE

At 31 July 2025

973

At 31 July 2024

973

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

Octamis Gmbh

Registered office: Outside of the United Kingdom

Nature of business: Consulting Services

%

Class of shares:

holding

Ordinary

100.00

Octamis Consulting Limited

Registered office: Inside the United Kingdom

Nature of business: Consulting Services

%

Class of shares:

holding

Ordinary

100.00

Octamis SASU

Registered office: Outside of the United Kingdom

Nature of business: Consulting Services

%

Class of shares:

holding

Ordinary

100.00

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

442,638

351,913

Amounts owed by group undertakings

103,356

175,807

Other debtors

137,637

107,581

683,631

635,301

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

10,397

10,162

Trade creditors

79,970

55,057

Amounts owed to group undertakings

419,912

475,160

Taxation and social security

95,440

77,750

Other creditors & accruals

183,789

186,820

789,508

804,949

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans

3,531

13,949

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

£

100

Ordinary

£0.01

1

1

9.	CONTINGENT LIABILITIES

The company has been informed that a supplier has been subject to an HMRC investigation relating to the off-payroll working rules. The supplier has indicated that it may seek recovery from the company of amounts arising from the investigation in respect of a worker supplied by the company. No formal claim has been received, and the company is unable to reliably estimate any potential exposure. Accordingly, no provision has been recognised in these financial statements.