REGISTERED NUMBER: 11986732 (England and Wales)

Occam Group Ltd

Unaudited Financial Statements for the Year Ended 31 May 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C P Brooking

N J Yates

REGISTERED OFFICE:

One New Street

Wells

Somerset

BA5 2LA

REGISTERED NUMBER:

11986732 (England and Wales)

ACCOUNTANTS:

Webb & Co Ltd

Accountants and Business Advisers

One New Street

Wells

Somerset

BA5 2LA

FIXED ASSETS

Tangible assets

4

45,585

17,030

CURRENT ASSETS

Stocks

96,503

121,000

Debtors

5

378,660

221,332

Cash at bank and in hand

698,044

494,130

1,173,207

836,462

CREDITORS

Amounts falling due within one year

6

797,854

348,717

NET CURRENT ASSETS

375,353

487,745

TOTAL ASSETS LESS CURRENT LIABILITIES

420,938

504,775

PROVISIONS FOR LIABILITIES

11,034

3,816

NET ASSETS

409,904

500,959

CAPITAL AND RESERVES

Called up share capital

7

225

222

Share premium

3,680

2,945

Retained earnings

405,999

497,792

SHAREHOLDERS' FUNDS

409,904

500,959

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 August 2026 and were signed on its behalf by:

C P Brooking - Director

1.	STATUTORY INFORMATION

Occam Group 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.

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.

Turnover

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

Sale of goods

Turnover from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on dispatch of the goods.

Rendering of services

When the outcome of a transaction can be estimated reliably, turnover from services is recognised by reference to the stage of completion at the balance sheet date.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

33% on cost and 20% on cost

Fixtures and fittings

-

20% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 29 (2025 - 17 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 June 2025

35,651

483

36,134

Additions

42,386

1,641

44,027

Disposals

(921

)

(104

)

(1,025

)

At 31 May 2026

77,116

2,020

79,136

DEPRECIATION

At 1 June 2025

18,647

457

19,104

Charge for year

15,336

136

15,472

Eliminated on disposal

(921

)

(104

)

(1,025

)

At 31 May 2026

33,062

489

33,551

NET BOOK VALUE

At 31 May 2026

44,054

1,531

45,585

At 31 May 2025

17,004

26

17,030

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

328,297

208,720

Other debtors

50,363

12,612

378,660

221,332

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

25,442

16,584

Taxation and social security

270,873

293,686

Other creditors

501,539

38,447

797,854

348,717

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary A

£1

100

100

100

Ordinary B

£1

100

100

5

Ordinary C

£1

5

5

5

Ordinary D

£1

5

5

10

Ordinary E

£1

10

10

5

Ordinary F

£1

5

2

225

222

The following shares were issued during the year:

3 Ordinary F shares of £1 for cash of £738