ACCOUNTS - Final Accounts

Company registration number: 01259082

	FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 30 SEPTEMBER 2025

	QUANTUM DESIGN UK AND IRELAND LIMITED


QUANTUM DESIGN UK AND IRELAND LIMITED

COMPANY INFORMATION

Directors	D. Want
	S. G. Schoenmann (appointed 11 October 2024)


Company secretary	D. Want


Registered number	01259082


Registered office	1 Mole Business Park
	Leatherhead
	Surrey
	KT22 7BA


Independent auditor	Menzies LLP
	Chartered Accountants
	Ashcombe House
	5 The Crescent
	Leatherhead
	Surrey
	KT22 8DY


QUANTUM DESIGN UK AND IRELAND LIMITED

CONTENTS

	Page
Statement of Financial Position	1 - 2
Notes to the Financial Statements	3 - 7


QUANTUM DESIGN UK AND IRELAND LIMITED REGISTERED NUMBER:01259082

STATEMENT OF FINANCIAL POSITION

AS AT 30 SEPTEMBER 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		55,207		69,836
			55,207		69,836
Current assets
Stocks		397,998		230,761
Debtors: amounts falling due within one year	5	801,691		500,119
Cash at bank and in hand		1,983,594		2,582,937
		3,183,283		3,313,817
Creditors: amounts falling due within one year	6	(989,173)		(1,192,822)
Net current assets			2,194,110		2,120,995
Total assets less current liabilities			2,249,317		2,190,831
Provisions for liabilities
Deferred tax		-		(3,282)
Other provisions	7	(25,190)		(25,190)
			(25,190)		(28,472)
Net assets			2,224,127		2,162,359

Capital and reserves
Called up share capital	10,000	10,000
Profit and loss account	2,214,127	2,152,359
	2,224,127	2,162,359

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

Page 1


QUANTUM DESIGN UK AND IRELAND LIMITED REGISTERED NUMBER:01259082

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 30 SEPTEMBER 2025

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

S. G. Schoenmann

Director

Date: 22 December 2025

The notes on pages 3 to 7 form part of these financial statements.

Page 2


QUANTUM DESIGN UK AND IRELAND LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1.	General information

Quantum Design UK and Ireland Limited is a private company limited by shares incorporated in England and Wales. The address of the registered office is disclosed on the company information page.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

2.2

Revenue

Revenue from the sale of scientific and optical research equipment is recognised and measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Revenue is also recognised on servicing and repairs of scientific research equipment. The revenue derived from provision of services is recognised in accordance with the stage of completion of the servicing contract when revenue can be reliably measured, it is probable that the company will receive the consideration due, the stage of completion and the costs incurred to complete the contract can be reliably measured.

2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

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QUANTUM DESIGN UK AND IRELAND LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2.Accounting policies (continued)

2.5

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as follows.

The estimated useful lives range as follows:

Leasehold property	-	20% reducing balance
Other plant & machinery	-	20% reducing balance
IT equipment	-	33% straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

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QUANTUM DESIGN UK AND IRELAND LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2.Accounting policies (continued)

2.7

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

2.8

Financial instruments

The Company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investment in ordinary shares.

Employees

The average monthly number of employees, including directors, during the year was 15 (2024 - 15).

4.	Tangible fixed assets

	Leasehold property	Other plant & machinery etc.	Total
	£	£	£
Cost
At 1 October 2024	115,963	94,170	210,133
Additions	-	4,243	4,243
Disposals	-	(1,083)	(1,083)
At 30 September 2025	115,963	97,330	213,293
Depreciation
At 1 October 2024	67,852	72,445	140,297
Charge for the year	9,571	9,301	18,872
Disposals	-	(1,083)	(1,083)
At 30 September 2025	77,423	80,663	158,086
Net book value
At 30 September 2025	38,540	16,667	55,207
At 30 September 2024	48,111	21,725	69,836

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QUANTUM DESIGN UK AND IRELAND LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Debtors

					2025	2024
					£	£


Trade debtors	609,504	374,840
Amounts owed by group undertakings	8,175	-
Other debtors	145,760	95,442
Prepayments and accrued income	38,151	29,837
Deferred taxation	101	-
	801,691	500,119

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	267,705	304,384
Amounts owed to group undertakings	52,532	29,998
Other taxation and social security	168,108	236,299
Other creditors	61,546	16,000
Accruals and deferred income	439,282	606,141
	989,173	1,192,822

7.	Provisions

		Dilapidation provision
		£

	At 1 October 2024	25,190
	At 30 September 2025	25,190

8.	Contingencies

The company has provided Barclays Bank Plc with a debenture over its bank accounts and a fixed and floating charge over its property and undertakings.

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QUANTUM DESIGN UK AND IRELAND LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

9.	Parent undertaking

The immediate parent company is Quantum Design Europe GmbH. The parent company, incorporated in Germany, prepares consolidated accounts, which may be obtained from Im Tiefen See 58 Darmstadt, 64293 Germany.

10.	Auditor's information

The auditor's report on the financial statements for the year ended 30 September 2025 was unqualified.

The audit report was signed on 22 December 2025 by Anna Johnston ACA (Senior Statutory Auditor) on behalf of Menzies LLP.

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