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Registered number: 03738036
OMICRON electronics UK Limited
Financial Statements
For The Year Ended 31 December 2025
Deans
OMICRON electronics UK Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
OMICRON electronics UK Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 03738036

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 9,254,268 |  | 4,307,544
|  |  | 9,254,268 |  | 4,307,544
CURRENT ASSETS
Stocks | 6 | 184,686 |  | - |
Debtors | 7 | 943,337 |  | 420,493 |
Cash at bank and in hand |  | 284,650 |  | 573,748 |
|  | 1,412,673 |  | 994,241 |
Creditors: Amounts Falling Due Within One Year | 8 | (306,880 ) |  | (187,853 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,105,793 |  | 806,388
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 10,360,061 |  | 5,113,932
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (8,340,000 ) |  | (3,640,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | - |  | (53,868 )
NET ASSETS |  |  | 2,020,061 |  | 1,420,064
CAPITAL AND RESERVES
Called up share capital | 10 |  | 12,500 |  | 12,500
Profit and Loss Account |  |  | 2,007,561 |  | 1,407,564
SHAREHOLDERS' FUNDS |  |  | 2,020,061 |  | 1,420,064

Page 1
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OMICRON electronics UK Limited
Balance Sheet (continued)
As At 31 December 2025
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr D Brazier Director
6 May 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
OMICRON electronics UK Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
OMICRON electronics UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03738036 . The registered office is Omicron Service Centre Staples Close, Redhill Business Park, Stafford, ST16 1WQ.
2. Accounting Policies
2.1. Basis of Preparation of 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 are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:
Rendering of services
When the outcome of a transaction can be estimated reliably, turnover from the leasing of equipment and the provision of training services is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by the period over which the equipment is leased and the period over which the training is provided. Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.
Interest
Interest income is recognised using the effective interest method.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Computer software is being amortised evenly over its estimated useful life of three years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.

Freehold | 2% on cost
Plant & Machinery | 15% on reducing balance
Motor Vehicles | 25% on reducing balance
Fixtures & Fittings | 15% on reducing balance
Computer Equipment | 15% on reducing balance

2.5. Stocks and Work in Progress
Stocks and work in progress are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all cost of purchase, cost of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.
2.6. Foreign Currencies
Foreign currency transactions are initially recognised by applying to the foreign currency amount the spot exchange rate between the function currency and the foreign currency at the date of the transaction.
Monetary assets and liabilities denominated in a foreign currency at the balance sheet date are translated using the closing rate.
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OMICRON electronics UK Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.7. 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.
2.8. Debtors and creditors receivable / payable within one year
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 are recognised in the profit and loss account in other administrative expenses.
2.9. Employee benefits
When employees have rendered service to the company, short term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service. The company operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable.
2.10. Leases
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 16 (2024: 17)
16 17
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 January 2025 | 7,990
As at 31 December 2025 | 7,990
Amortisation
As at 1 January 2025 | 7,990
As at 31 December 2025 | 7,990
Net Book Value
As at 31 December 2025 | -
As at 1 January 2025 | -

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Page 5
OMICRON electronics UK Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Tangible Assets

| Land & Buildings | Plant & Machinery etc. | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 4,376,144 | 411,494 | 4,787,638
Additions | 4,610,612 | 560,402 | 5,171,014
Disposals | - | (11,811 ) | (11,811 )
As at 31 December 2025 | 8,986,756 | 960,085 | 9,946,841
Depreciation
As at 1 January 2025 | 299,405 | 180,689 | 480,094
Provided during the period | 101,050 | 117,323 | 218,373
Disposals | - | (5,894 ) | (5,894 )
As at 31 December 2025 | 400,455 | 292,118 | 692,573
Net Book Value
As at 31 December 2025 | 8,586,301 | 667,967 | 9,254,268
As at 1 January 2025 | 4,076,739 | 230,805 | 4,307,544

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 184,686 |  | -

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 129,312 |  | 46,856
Prepayments and accrued income | 90,671 |  | 66,580
Other debtors | 2,185 |  | 10,171
Deferred tax current asset | 618,077 |  | -
VAT | 86,049 |  | 168,136
Amounts owed by group undertakings | 17,043 |  | 128,750
| 943,337 |  | 420,493

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Page 6
OMICRON electronics UK Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 35,098 |  | 40,612
Corporation tax | - |  | 6,612
Other taxes and social security | 40,511 |  | 36,270
Other creditors | 10,348 |  | 15,735
Pension creditor | 8,987 |  | 8,815
Accruals and deferred income | 211,936 |  | 79,809
| 306,880 |  | 187,853

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts owed to group undertakings | 8,340,000 |  | 3,640,000

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up but not fully paid | £ |  | £
12,500 Ordinary Shares of £ 1.00 each | 12,500 |  | 12,500

11. Other Commitments
Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £33,362 (2024 £89,967).
12. FRC's Ethical Standard - Provision Available for Small Entities
In common with other businesses of our size and nature, we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
13. Ultimate Controlling Party
The Parent Company of OMICRON electronics UK Limited is OMICRON electronics Gmbh, a company incorporated in Austria, whose registered office is OMICRON electronics Gmbh, Oberes Ried 1, 6833 Klaus, Austria.
14. Audit Information
The auditor's report on the accounts of OMICRON electronics UK Limited for the year ended 31 December 2025 was unqualified.
The auditor's report was signed by Richard Stonier (Senior Statutory Auditor) for and on behalf of Deans Chartered Accountants , Statutory Auditor.

Deans Chartered Accountants Chartered Accountants Gibson House Hurricane Close Stafford Staffordshire ST16 1GZ

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