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Registration number: 05582006

AMS R&D UK LTD
Filleted Financial Statements
for the Year Ended 31 December 2025

AMS R&D UK LTD

Contents

Statement of Financial Position | 1
Notes to the Financial Statements | 2 to 7

AMS R&D UK LTD

(Registration number: 05582006)
Statement of Financial Position as at 31 December 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Debtors | 5 | 458,294 | 463,040
Cash at bank and in hand |  | 187,807 | 367,516
|  | 646,101 | 830,556
Creditors: Amounts falling due within one year | 6 | (249,487) | (245,103)
Net assets |  | 396,614 | 585,453
Capital and reserves |  |  |
Called up share capital |  | 1,000 | 1,000
Profit and loss account | 7 | 395,614 | 584,453
Shareholders' funds |  | 396,614 | 585,453

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Statement of Comprehensive Income.

Approved and authorised by the Board on 1 June 2026 and signed on its behalf by:

......................................... Keno Mischling Director | ......................................... Alina-Alexandra Bratu Director |

AMS R&D UK LTD

Notes to the Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
10 Wellstones Close
Ivybridge
Plymouth
PL21 0FE

Principal activity

The principal activity of the company is that of research, development of test programmes and sales support for UK based customers of the group.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities measured at fair value through profit or loss.

The financial statements are prepared in sterling which is the functional currency of the entity.

AMS R&D UK LTD

Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)

2 | Accounting policies (continued)

Audit report

The Independent Auditor's Report was unqualified. . The name of the Senior Statutory Auditor who signed the audit report on 1 June 2026 was Valerie Doyle, who signed for and on behalf of Westcotts.

.........................................

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Turnover includes revenue earned from the rendering of services recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

Tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and in hand, demand deposits with banks, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. In the statement of financial position, bank overdrafts are shown within borrowing or current liabilities.

AMS R&D UK LTD

Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)

2 | Accounting policies (continued)

Financial instruments

Recognition and measurement
A financial asset or a financial liability is recognised only when the company becomes party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 100% straight line

Defined contribution pension obligation

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 9 (2024 - 10).

AMS R&D UK LTD

Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)

4 | Tangible assets

| Office equipment £ | Total £
Cost or valuation
At 1 January 2025 | 580 | 580
Additions | 756 | 756
At 31 December 2025 | 1,336 | 1,336
Depreciation
At 1 January 2025 | 580 | 580
Charge for the year | 756 | 756
At 31 December 2025 | 1,336 | 1,336
Carrying amount
At 31 December 2025 | - | -

AMS R&D UK LTD

Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)

5 | Debtors

| 2025 £ | 2024 £
Amounts owed by group companies | 455,119 | 454,177
Other debtors | 705 | 895
Prepayments | 1,470 | 7,968
Deferred tax assets | 1,000 | -
| 458,294 | 463,040

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 8,543 | 1,010
Accruals | 181,847 | 171,468
Taxation and social security | 27,203 | 42,249
Other creditors | 31,894 | 30,376
| 249,487 | 245,103

7 | Reserves

Profit and loss account:
This reserve records retained earnings and accumulated losses.

AMS R&D UK LTD

Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)

8 | Parent and ultimate parent undertaking

The ultimate controlling party is ams-OSRAM AG who controls 100% of the shares of AMS R&D UK Ltd.
The company's immediate parent is ams-ORSAM AG, incorporated in Austria.
These financial statements are available upon request from the secretary, Tobelbader Strasse 30, 8141 Premstatten, Austria.