REGISTERED NUMBER: 03970738 (England and Wales)

AUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

EUROIMMUN UK LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

L Perazzotti

D Beecker

N Mitton

REGISTERED OFFICE:

Ashville House

131-139 The Broadway

Wimbledon

London

SW19 1QJ

REGISTERED NUMBER:

03970738 (England and Wales)

AUDITORS:

Hartley Fowler LLP

Statutory Auditors

Chartered Accountants

4th Floor Tuition House

27-37 St George's Road

Wimbledon

London

SW19 4EU

FIXED ASSETS

Tangible assets

4

625,683

715,052

CURRENT ASSETS

Stocks

348,199

320,002

Debtors

5

2,788,042

2,271,222

Cash at bank and in hand

710,367

517,543

3,846,608

3,108,767

CREDITORS

Amounts falling due within one year

6

792,674

575,952

NET CURRENT ASSETS

3,053,934

2,532,815

TOTAL ASSETS LESS CURRENT LIABILITIES

3,679,617

3,247,867

PROVISIONS FOR LIABILITIES

8

139,208

157,122

NET ASSETS

3,540,409

3,090,745

CAPITAL AND RESERVES

Called up share capital

339,000

339,000

Retained earnings

3,201,409

2,751,745

3,540,409

3,090,745

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 26 September 2025 and were signed on its behalf by:

L Perazzotti - Director

1.	STATUTORY INFORMATION

Euroimmun Uk 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.

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.

Revenue is measured at fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when goods are delivered and legal title has passed.

Tangible fixed assets

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

Short leasehold

-

over the lease term

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivables or payables within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Impairment

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2023 - 20 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2024

79,494

1,625,489

1,704,983

Additions

-

155,672

155,672

Disposals

-

(118,169

)

(118,169

)

At 31 December 2024

79,494

1,662,992

1,742,486

DEPRECIATION

At 1 January 2024

61,956

927,975

989,931

Charge for year

4,188

227,944

232,132

Eliminated on disposal

-

(105,260

)

(105,260

)

At 31 December 2024

66,144

1,050,659

1,116,803

NET BOOK VALUE

At 31 December 2024

13,350

612,333

625,683

At 31 December 2023

17,538

697,514

715,052

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

972,923

934,396

Amounts owed by group undertakings

1,667,532

1,217,089

Other debtors

147,587

119,737

2,788,042

2,271,222

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

3,286

2,993

Amounts owed to group undertakings

338,903

169,787

Taxation and social security

384,253

334,004

Other creditors

66,232

69,168

792,674

575,952

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2024

2023

£

£

Within one year

470,968

421,935

Between one and five years

539,260

836,759

1,010,228

1,258,694

8.	PROVISIONS FOR LIABILITIES

2024

2023

£

£

Deferred tax

139,208

157,122

Deferred

tax

£

Balance at 1 January 2024

157,122

Provided during year

(17,914

)

Balance at 31 December 2024

139,208

The year end deferred tax liability of £139,208 (2023: £157,122) is made up of a deferred tax asset of £8,575 (2023: £8,575) and a deferred tax liability of £147,783 (2023: £165,697)

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Jonathan Askew (Senior Statutory Auditor)

for and on behalf of Hartley Fowler LLP

10.	PARENT COMPANY

The smallest group in which the results of the company are consolidated is that headed by Euroimmun

Medizinische Labordiagnostika AG, with registered address Seekamp 31, 23560 Lübeck, Germany.

The largest group in which the results of the company are consolidated is that headed by Revvity Inc (formerly named PerkinElmer Inc., prior to May 2023) who are the ultimate controlling party. The consolidated accounts of this company are available to the public and may be obtained from Revvity, Inc., at 940 Winter Street, Waltham, Massachusetts 02451.