REGISTERED NUMBER: 09283297 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

NANOTEMPER TECHNOLOGIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Dr. P Baaske

Dr. S Duhr

SECRETARY:

Canute Secretaries Limited

REGISTERED OFFICE:

Fifth Floor

27 Greville Street

London

EC1N 8SU

REGISTERED NUMBER:

09283297 (England and Wales)

AUDITORS:

Shaw Gibbs (Audit) Limited

Chartered Certified Accoutants

Statutory Auditor

25 St Thomas Street

Winchester

Hampshire

SO23 9HJ

FIXED ASSETS

Tangible assets

4

790

561

CURRENT ASSETS

Debtors

5

59,828

392,249

Cash at bank

288,661

-

348,489

392,249

CREDITORS

Amounts falling due within one year

6

(42,523

)

(127,060

)

NET CURRENT ASSETS

305,966

265,189

TOTAL ASSETS LESS CURRENT LIABILITIES

306,756

265,750

PROVISIONS FOR LIABILITIES

7

(197

)

(140

)

NET ASSETS

306,559

265,610

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

306,459

265,510

SHAREHOLDERS' FUNDS

306,559

265,610

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 29 September 2025 and were signed on its behalf by:

Dr. S Duhr - Director

1.	STATUTORY INFORMATION

Nanotemper Technologies 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.

Turnover

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

Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Plant and equipment 33.33% Straight line basis

Fixture and fittings 33.33% Straight line basis

Computers 33.33% Straight line basis

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.

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 7 (2023 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

13,528

Additions

1,185

Disposals

(5,615

)

At 31 December 2024

9,098

DEPRECIATION

At 1 January 2024

12,967

Charge for year

956

Eliminated on disposal

(5,615

)

At 31 December 2024

8,308

NET BOOK VALUE

At 31 December 2024

790

At 31 December 2023

561

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Amounts owed by group undertakings

53,424

382,301

Other debtors

6,404

9,948

59,828

392,249

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

-

1,986

Trade creditors

2,220

5,671

Taxation and social security

24,804

49,621

Other creditors

15,499

69,782

42,523

127,060

7.	PROVISIONS FOR LIABILITIES

2024

2023

£

£

Deferred tax

197

140

Deferred

tax

£

Balance at 1 January 2024

140

Provided during year

57

Balance at 31 December 2024

197

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

100

Ordinary

1

100

100

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

The Report of the Auditors was unqualified.

David Barr FCA (Senior Statutory Auditor)

for and on behalf of Shaw Gibbs (Audit) Limited

10.	RELATED PARTY DISCLOSURES

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 disclouse related party transactions with wholly owned subsidiaries within the group.

11.	ULTIMATE CONTROLLING PARTY

The company's ultimate controlling party is Nanotemper Technologies GMBH by virtue of ownership of 100% of the issued share capital in the company. Nanotemper Technologies GMBH is incorporated in Germany.

12.	PENSION COMMITMENTS

As required by legislation, the Company operates a defined contribution pension scheme open to all employees. The assets of the scheme are held separately from those of the Company in an independently administrated fund. £11,580 (2023: £9,855) was charged to the profit and loss account in respect of defined contribution schemes in the year.