REGISTERED NUMBER: 13088495 (England and Wales)

Financial Statements for the Year Ended 31 December 2024

for

Nanosurf UK Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J M Berwick

D Morgan

REGISTERED OFFICE:

198 Finchampstead Road

Wokingham

United Kingdom

Berkshire

RG40 3HB

REGISTERED NUMBER:

13088495 (England and Wales)

AUDITORS:

Vale & West Accountancy Services Limited

Chartered Accountants

Statutory Auditors

Victoria House

26 Victoria Street

Reading Berkshire

RG1 1TG

CURRENT ASSETS

Stocks

69,627

50,560

Debtors

4

14,868

49,672

Cash at bank

6,978

6,842

91,473

107,074

CREDITORS

Amounts falling due within one year

5

84,504

104,594

NET CURRENT ASSETS

6,969

2,480

TOTAL ASSETS LESS CURRENT LIABILITIES

6,969

2,480

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

6,869

2,380

6,969

2,480

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 23 December 2025 and were signed on its behalf by:

D Morgan - Director

1.	STATUTORY INFORMATION

Nanosurf 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.

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 financial statements have been prepared under the going concern concept on the basis of continued financial support from the parent company, Nanosurf AG. The Board of Directors of Nanosurf AG have given undertakings to provide sufficient financial resources to the company to ensure that it is able to meet its liabilities, as and when they fall due, for a period of at least 12 months from the date of signing of these financial statements by the directors.

Turnover

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

6,254

47,522

Other debtors

8,614

2,150

14,868

49,672

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

4,740

2,293

Amounts owed to group undertakings

64,128

66,730

Taxation and social security

1,113

16,097

Other creditors

14,523

19,474

84,504

104,594

6.	LEASING AGREEMENTS

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

2024

2023

£

£

Within one year

2,823

3,824

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

The Report of the Auditors was unqualified.

Lee Gardner FCA (Senior Statutory Auditor)

for and on behalf of Vale & West Accountancy Services Limited

8.	PARENT COMPANY AND ULTIMATE CONTROLLING PARTY

The parent company is Nanosurf AG, a company registered in Switzerland.

The Ultimate Controlling Party is RAG-Stiftung, a foundation domiciled in Germany.

9.	POST BALANCE SHEET EVENTS

The parent company, Nanosurf AG, is taking the necessary steps to wind down the operations of Nanosurf UK Limited in an orderly manner. Nanosurf AG will provide support until Nanosurf UK Limited is struck off the register of companies.