The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

SureSensors Limited is a private company limited by shares incorporated in Scotland. The registered office is 32a Seafield Road, Inverness, IV1 1SG.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the Company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have not been prepared on a going concern basis, following the directors’ decision to wind down the company’s operations during 2025. Instead, the accounts have been prepared using the historical cost convention, with assets and liabilities stated at amounts expected to be realised or settled in the normal course of business prior to cessation.

The directors have reviewed the carrying values of all assets and liabilities and concluded that no adjustments are required, as the expected realisable and settlement amounts are not materially different from historical cost.

During 2025, the directors resolved to wind down the remaining business within the company and transfer all remaining assets and liabilities to LumiraDx UK Limited, its parent company. While the company will continue to receive support from the wider group throughout this transitional period, the decision to cease trading activities has been formally approved. Accordingly, the financial statements have not been prepared on a going concern basis.true

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

Costs incurred by the entity are re-charged to the associated intergroup company with an agreed mark-up applied. This is recognised where costs have been incurred, the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to the profit and loss account.

Cash and cash equivalents are basic financial assets and include cash in hand.

The Company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's balance sheet when the Company becomes party to the contractual provisions of the instrument.

Basic financial assets, which include certain debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method. Financial assets classified as receivable within one year are not amortised.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Basic financial liabilities, including certain creditors and loans from fellow group companies, are initially recognised at transaction price. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

The tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The Company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the Company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leased asset are consumed.

The average monthly number of persons (including directors) employed by the Company during the year was:

The cost of remunerating directors is borne by another Group entity. The Company's share of the directors' cost based on time spent on this entity by the directors is considered to be immaterial.

'Other creditors' includes a loan of £160k (2023: £160k) due to LumiraDx UK Limited, another subsidiary within the Group. Interest of 4% per annum is payable on the unpaid balance. This is due to be repaid in full on 11 October 2025, but is repayable immediately if demanded by LumiraDx UK Limited.

'Other creditors' also includes £212,500 (2023: £nil) of onerous lease costs. The lease agreement for the property is due to expire in April 2028, but the premises has now been vacated.

Retained earnings represent accumulated profit and loss for the year and prior periods, less dividends paid.

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006:

The auditor's report was unqualified.

Emphasis of matter – Financial statements prepared on a basis other than going concern

We draw attention to Note 1.2 of the financial statements, which explains that the directors intend to wind down the company and therefore do not consider it to be appropriate to adopt the going concern basis of accounting in preparing the financial statements. Accordingly, the financial statements have been prepared on a basis other than going concern as described in Note 1.2. Our opinion is not modified in respect of this matter.

At the reporting end date the Company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

The Company has taken advantage of the exemption available in FRS 102 1A whereby it has not disclosed transactions with the immediate parent or any wholly owned subsidiary undertaking of the group.

The Company’s immediate parent company is LumiraDx UK Limited, incorporated in the United Kingdom, which holds 100% of the issued share capital of the Company. LumiraDx UK Limited is a subsidiary undertaking of Roche Diagnostics Limited, incorporated in the UK, which is ultimately owned by Roche Holding AG, the Company's ultimate controlling party.

The largest and smallest group in which the results of the Company are incorporated is that headed by Roche Holding AG, incorporated in Switzerland. The registered address of Roche Holding AG is Grenzacherstrasse 124, 4070 Basel, Switzerland.

The consolidated financial statements of the group are available to the public and may be obtained from the Company Secretary, Roche Products Limited, 6 Falcon Way, Shire Park, Welwyn Garden City, AL7 1TW.