Company No: 15152487 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	31.12.2025		31.12.2024
		£		£
Fixed assets
Investments	3	100		100
		100		100
Current assets
Debtors	4	399,188		399,188
		399,188		399,188
Net current assets		399,188		399,188
Total assets less current liabilities		399,288		399,288
Net assets		399,288		399,288
Capital and reserves
Called-up share capital	5	100		100
Share premium account		399,188		399,188
Total shareholders' funds		399,288		399,288

For the financial year ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Amica Scientific (Holdings) Limited (registered number: 15152487) were approved and authorised for issue by the Board of Directors on 09 June 2026. They were signed on its behalf by:

A C Wadsworth Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

Amica Scientific (Holdings) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Turner Heath, 103 Bollington Road, Bollington, SK10 5EL, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

The company only enters into basic financial instrument transactions 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 non-puttable ordinary shares.

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment

2. Employees

	Year ended 31.12.2025		Period from 21.09.2023 to 31.12.2024
	Number		Number
Monthly average number of persons employed by the Company during the period.	0		0

The directors did not receive any remuneration in the period.

3. Fixed asset investments

Investments in subsidiaries

	31.12.2025
	£
Cost
At 01 January 2025	100
At 31 December 2025	100
Carrying value at 31 December 2025	100
Carrying value at 31 December 2024	100

4. Debtors

	31.12.2025		31.12.2024
	£		£
Amounts owed by Group undertakings	399,138		399,138
Other debtors	50		50
	399,188		399,188

5. Called-up share capital

	31.12.2025		31.12.2024
	£		£
Allotted, called-up and fully-paid
25 A Ordinary shares of £ 1.00 each	25		25
25 B Ordinary shares of £ 1.00 each	25		25
25 C Ordinary shares of £ 1.00 each	25		25
25 D Ordinary shares of £ 1.00 each	25		25
	100		100

Upon incorporation, the company issued 1 Ordinary share at £1, which was later reclassified to an A Ordinary share on 5 December 2023.

On 5 December 2023, the company issued 24 A Ordinary shares at £1 each, 25 B Ordinary shares at £1 each and 25 C Ordinary shares at a premium.

On 16 April 2024, the company issued 25 D Ordinary shares at a premium.