REGISTERED NUMBER: 10343614 (England and Wales)

FINANCIAL STATEMENTS FOR THE PERIOD 1 SEPTEMBER 2023 TO 30 JUNE 2024

FOR

SUPER MICRO COMPUTER LIMITED

Page

Company information

1

Balance sheet

2

Notes to the financial statements

3

Directors:

Mr D Weigand

Mr V Malyala

Miss Y Chen

Mr K Cheung

Registered office:

Suite 2 First Floor

Templeback

10 Temple Back

Bristol

BS1 6FL

Registered number:

10343614 (England and Wales)

Auditors:

Zome Audit Limited (Statutory Auditor)

5th Floor

111 Charterhouse Street

London

EC1M 6AW

CURRENT ASSETS

Debtors: amounts falling due within one year

4

395,485

1

Debtors: amounts falling due after more than one year

4

15,935

-

Cash at bank

593,840

-

1,005,260

1

CREDITORS

Amounts falling due within one year

5

(953,637

)

-

NET CURRENT ASSETS

51,623

1

TOTAL ASSETS LESS CURRENT LIABILITIES

51,623

1

CAPITAL AND RESERVES

Called up share capital

1

1

Other reserves

6

484,742

-

Retained earnings

6

(433,120

)

-

51,623

1

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 30 October 2025 and were signed on its behalf by:

Mr K Cheung - Director

1.	STATUTORY INFORMATION

Super Micro Computer Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 10343614 and registered office address is Suite 2, First Floor, Templeback, 10 Temple Back, Bristol, BS1 6FL.

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.

The company's functional currency is USD ($) and presentational currency is pounds sterling (GBP) and the financial statements have been rounded to the nearest pound (£).

Going concern

The director has sought and received response from the parent company that financial support will be forthcoming for the next 12 months. On this basis, the director continues to adopt the going concern basis of accounting in preparing the annual financial statements.

Turnover

Turnover represents amounts charged to the company's parent under a sales and marketing agreement. Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes..

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS102 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.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into.

Basic financial liabilities

Basic financial liabilities, including creditors, and loans from fellow group companies are initially recognised at transaction price.

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 initially recognised at transaction price.

Taxation

Taxation for the period 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 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 period 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.

Foreign currencies

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Nonmonetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

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 income statement in the period to which they relate.

Short-term debtors and creditors

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment of debtors are recognised in the Statement of profit and loss in administrative expenses.

Cash and cash equivalents

Cash and cash equivalents in the balance sheet comprise cash at bank and in hand and short-term deposits.

Share based payment transactions

The company participates in a group equity settled share based payment arrangement granted to its employees. The group has elected to recognise and measure its share-based payment expense by specifically calculating the expense at a subsidiary level. The calculation is based on the number of employee options which have vested during the period.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 33 (2023 - 1 ) .

4.

DEBTORS

30/6/24

31/8/23

£

£

Amounts falling due within one year:

Amounts owed by group undertakings

394,497

1

Other debtors

988

-

395,485

1

Amounts falling due after more than one year:

Other debtors

15,935

-

Aggregate amounts

411,420

1

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/6/24

31/8/23

£

£

Trade creditors

4,855

-

Taxation and social security

630,240

-

Other creditors

318,542

-

953,637

-

6.

RESERVES

Retained

Other

earnings

reserves

Totals

£

£

£

Deficit for the period

(433,120

)

(433,120

)

Share Based Payment Reserve

-

484,742

484,742

At 30 June 2024

(433,120

)

484,742

51,622

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

The Report of the auditors was unqualified.

Roy Davis FCA (Senior Statutory Auditor)

for and on behalf of Zome Audit Limited (Statutory Auditor)

8.	PENSION COMMITMENTS

The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £18,998 (2023: £nil). Contributions totalling £20,997 (2023: £nil) were payable to the fund at the reporting date and are included within creditors.

9.	RELATED PARTY DISCLOSURES

At the year end, £394,497 (2023 - £1) was owed by the Super Micro Computer B.V, to the Company. Amount owed by group undertakings are interest free, unsecured and repayable on demand.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Super Micro Computer Inc, a company based in 980 Rock Avenue, San Jose, CA 95131, United States.

11.	SHARE-BASED PAYMENTS

The company is a wholly owned subsidiary of Super Micro Computer Inc. The company has taken advantage of the disclosure exemptions available under FRS 102 paragraph 1.12(c) and 33.1A, and has not disclosed details of share-based payment arrangements. The consolidated financial statements of Super Micro Computer Inc are publicly available.