NEXPERIA UK LTD.

Company Registration Number:
05814335 (England and Wales)

Unaudited statutory accounts for the year ended 31 December 2024

Period of accounts

Start date: 1 January 2024

End date: 31 December 2024

NEXPERIA UK LTD.

Contents of the Financial Statements

for the Period Ended 31 December 2024

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes

NEXPERIA UK LTD.

Directors' report period ended 31 December 2024

The directors present their report with the financial statements of the company for the period ended 31 December 2024

Principal activities of the company

The principal activity of the Company is manufacturing semiconductors for the Automotive, Industrial, Communications, Infrastructure and Computing markets. The manufacturing facility is in Manchester.

Company policy on disabled employees

The Company has an established policy of equal opportunities regardless of sex, race, colour, nationality, ethnic origin, religion/belief, disability, marital status, age, part-time or fixed-time status, parental responsibilities or sexual orientation. This policy has been established to ensure each business within the Company is working to achieve a situation where no employee unjustifiably receives less favourable treatment on any of the aforementioned grounds. Recruitment, learning and development opportunities and other employment decisions will be made on the basis of fair and objective criteria. Additionally, the Company supports a number of employee lead resource groups (ERG’s), to help promote inclusivity.

Additional information

Environment Streamlined Energy Carbon Reporting (SECR) Going concern



Directors

The directors shown below have held office during the whole of the period from
1 January 2024 to 31 December 2024

Rachel Whittaker
Christian Paul Jones
Fredrik Öberg
Ruben Everard Gerard Lichtenberg


Secretary Rachel Whittaker

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
25 July 2025

And signed on behalf of the board by:
Name: Christian Paul Jones
Status: Director

NEXPERIA UK LTD.

Profit And Loss Account

for the Period Ended 31 December 2024

2024 2023


£

£
Turnover: 192,607 230,427
Cost of sales: ( 165,673 ) ( 195,492 )
Gross profit(or loss): 26,934 34,935
Distribution costs: ( 854 ) ( 681 )
Administrative expenses: ( 21,049 ) ( 20,821 )
Other operating income: 3,274 2,814
Operating profit(or loss): 8,305 16,247
Interest receivable and similar income: 2,648 303
Interest payable and similar charges: ( 65 ) ( 2,087 )
Profit(or loss) before tax: 10,888 14,463
Tax: ( 3,029 ) ( 3,166 )
Profit(or loss) for the financial year: 7,859 11,297

NEXPERIA UK LTD.

Balance sheet

As at 31 December 2024

Notes 2024 2023


£

£
Fixed assets
Intangible assets: 3 2,410 2,410
Tangible assets: 4 125,525 141,505
Total fixed assets: 127,935 143,915
Current assets
Stocks: 5 15,820 23,490
Debtors: 6 115,634 96,880
Total current assets: 131,454 120,370
Prepayments and accrued income: 2,028 3,763
Creditors: amounts falling due within one year: 7 ( 27,911 ) ( 43,691 )
Net current assets (liabilities): 105,571 80,442
Total assets less current liabilities: 233,506 224,357
Creditors: amounts falling due after more than one year: 8 ( 13,035 ) ( 11,959 )
Provision for liabilities: ( 1,668 ) ( 1,339 )
Total net assets (liabilities): 218,803 211,059
Capital and reserves
Called up share capital: 59,100 59,100
Share premium account: 90,000 90,000
Other reserves: 3,707 3,707
Profit and loss account: 65,996 58,252
Total Shareholders' funds: 218,803 211,059

The notes form part of these financial statements

NEXPERIA UK LTD.

Balance sheet statements

For the year ending 31 December 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 25 July 2025
and signed on behalf of the board by:

Name: Christian Paul Jones
Status: Director

The notes form part of these financial statements

NEXPERIA UK LTD.

Notes to the Financial Statements

for the Period Ended 31 December 2024

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Financial Reporting Standard 101

    Turnover policy

    Revenue is measured at fair value of the consideration received or receivable, based on the transfer pricing policy of the Nexperia Group. The Company receives a fixed mark-up from other group companies on the cost of all goods produced and all other overheads incurred. All research and development costs are invoiced to Nexperia B.V. with fixed profit uplifts and income received included as revenue. Revenue is recognised in line with the Company’s incoterms DAP (delivered at place). The Company accepts all costs of delivering the goods to the specific agreed location of the Buyer. Nexperia UK act as intermediary for Nexperia BV for direct supply of products by Nexperia BV to customers. Nexperia UK receive a contractual 3% commission on all sales generated for Nexperia BV where they are the intermediary. The Directors have assessed the “principal agent guidance” within “IFRS 15 Revenue from contracts with customers”. Based on the duties and responsibilities of both parties to the agreement, the Directors believe Nexperia UK are acting as agent in this arrangement and so only recognise the net 3% commission within revenue as opposed to the gross revenue and costs in relation to the sale.

    Tangible fixed assets depreciation policy

    Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Freehold land and buildings are carried at fair value, based on periodic valuations by a professionally qualified valuer. Where parts of an item of tangible fixed assets have different useful lives, they are accounted for as separate items of tangible fixed assets. Depreciation is charged to the income statement on a straight-line basis over the estimated useful lives of each part of an item of tangible fixed assets. Assets under construction are not depreciated until they are ready and available for use. Land is not depreciated. The depreciation rates are as follows: % per annum Freehold buildings (including site improvements) 2-7 Plant and machinery 5-33 Depreciation methods, useful lives and residual values are reviewed at the balance sheet date. Any gains or losses arising on the disposal or retirement of an asset is determined as the difference between the sales proceeds and the carrying amount of the asset and is recognised in income.

    Intangible fixed assets amortisation policy

    Goodwill is stated at cost less any accumulated impairment losses. Goodwill is allocated to cash-generating units. It is not amortised but is tested annually for impairment. The directors consider that this would fail to give a true and fair view of the profit for the year and that the economic measure of performance in any period is properly made by reference only to any impairment that may have arisen. It is not practicable to quantify the effect on the financial statements of this departure.

NEXPERIA UK LTD.

Notes to the Financial Statements

for the Period Ended 31 December 2024

  • 2. Employees

    2024 2023
    Average number of employees during the period 1,080 1,065

NEXPERIA UK LTD.

Notes to the Financial Statements

for the Period Ended 31 December 2024

3. Intangible assets

Goodwill Other Total
Cost £ £ £
At 1 January 2024 2,410 2,410
Additions
Disposals
Revaluations
Transfers
At 31 December 2024 2,410 2,410
Amortisation
At 1 January 2024 0 0
Charge for year
On disposals
Other adjustments
At 31 December 2024 0 0
Net book value
At 31 December 2024 2,410 2,410
At 31 December 2023 2,410 2,410

NEXPERIA UK LTD.

Notes to the Financial Statements

for the Period Ended 31 December 2024

4. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 January 2024 14,352 160,198 54,630 229,180
Additions 7,017 3,012 10,029
Disposals ( 11,379 ) ( 612 ) ( 11,991 )
Revaluations
Transfers 400 38,309 38,709 0
At 31 December 2024 14,752 194,145 18,321 227,218
Depreciation
At 1 January 2024 9,034 78,641 0 87,675
Charge for year 174 13,503 395 14,072
On disposals ( 54 ) ( 54 )
Other adjustments
At 31 December 2024 9,208 92,090 395 101,693
Net book value
At 31 December 2024 5,544 102,055 17,926 125,525
At 31 December 2023 5,318 81,557 54,630 141,505

NEXPERIA UK LTD.

Notes to the Financial Statements

for the Period Ended 31 December 2024

5. Stocks

2024 2023
£ £
Stocks 15,820 23,490
Total 15,820 23,490

NEXPERIA UK LTD.

Notes to the Financial Statements

for the Period Ended 31 December 2024

6. Debtors

2024 2023
£ £
Other debtors 115,634 96,880
Total 115,634 96,880

NEXPERIA UK LTD.

Notes to the Financial Statements

for the Period Ended 31 December 2024

7. Creditors: amounts falling due within one year note

2024 2023
£ £
Bank loans and overdrafts 6,607
Amounts due under finance leases and hire purchase contracts 318 724
Trade creditors 19,239 18,020
Taxation and social security 769
Accruals and deferred income 6,730 12,552
Other creditors 855 5,788
Total 27,911 43,691

NEXPERIA UK LTD.

Notes to the Financial Statements

for the Period Ended 31 December 2024

8. Creditors: amounts falling due after more than one year note

2024 2023
£ £
Amounts due under finance leases and hire purchase contracts 493 484
Other creditors 12,542 11,475
Total 13,035 11,959