OMICRON electronics UK Limited

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

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)

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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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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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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		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