Occam Research Services LLP - Filleted accounts

Registered number

OC438138

Occam Research Services LLP

Filleted Accounts

31 March 2026

Occam Research Services LLP
Registered number:		OC438138
Balance Sheet
as at 31 March 2026
Notes		2026		2025
£			£
Fixed assets
Tangible assets	3	2,767		3,455
Current assets
Debtors	4	78,356		56,800
Cash at bank and in hand		24,175		15,924
		102,531		72,724

Creditors: amounts falling due within one year	5	(32,404)		(16,040)

Net current assets		70,127		56,684

Total assets less current liabilities		72,894		60,139



Net assets attributable to members		72,894		60,139

Represented by:

Members' other interests
Other reserves		72,894		60,139

		72,894		60,139

Total members' interests
Members' other interests		72,894		60,139

		72,894		60,139

For the year ended 31 March 2026 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied to LLPs).
The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The profit and loss account has not been delivered to the Registrar of Companies.

These accounts were approved by the members on 30 July 2026 and signed on their behalf by:


J Sorensen
Designated member

Occam Research Services LLP
Notes to the Accounts
for the year ended 31 March 2026

1	Accounting policies

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Division of profits
	Profits are treated as being available for discretionary division only if the LLP has an unconditional right to refuse payment of the profits of a particular year unless and until the members agree to divide them. Profits are otherwise automatically divided and included under Members’ remuneration charged as an expense in the profit and loss account.

	Taxation
	Taxation is not provided for in the accounts as taxation is the personal liability of the members. Any amounts held by the LLP on behalf of members in respect of their tax liabilities are treated as debts due to members.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	20% reducing balance
	Fixtures, fittings, tools and equipment	over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Members' capital
	Members' capital is classified as debt and not equity if there is a contractual obligation for the LLP to repay the capital to members, even if that obligation is conditional.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees		2026		2025
Number				Number

	Average number of persons employed by the LLP		3		3


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 April 2025				4,418
	At 31 March 2026				4,418

	Depreciation
	At 1 April 2025				963
	Charge for the year				688
	At 31 March 2026				1,651

	Net book value
	At 31 March 2026				2,767
	At 31 March 2025				3,455


4	Debtors		2026		2025
£				£

	Trade debtors		74,948		53,339
	Other debtors		3,408		3,461
			78,356		56,800


5	Creditors: amounts falling due within one year		2026		2025
£				£

	Trade creditors		17,041		9,856
	Other taxes and social security costs		13,207		4,309
	Other creditors		2,156		1,875
			32,404		16,040


6	Other information

	Occam Research Services LLP is a limited liability partnership incorporated in England. Its registered office is:
	10 Wellington Street
	Cambridge
	CB1 1HW