Contents of the Financial Statements

for the Period Ended 31 December 2025

Directors' report period ended 31 December 2025

The directors present their report with the financial statements of the company for the period ended 31 December 2025

Directors

The directors shown below have held office during the whole of the period from
1 January 2025 to 31 December 2025

The director shown below has held office during the period of
1 January 2025 to 7 November 2025

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
28 August 2026

And signed on behalf of the board by:
Name: Fergal Shanahan
Status: Director

Profit And Loss Account

for the Period Ended 31 December 2025

Balance sheet

As at 31 December 2025

The notes form part of these financial statements

Balance sheet statements

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 31 December 2025

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Ceva Limited operates on a cost plus basis, trading with group companies. The costs of the Company plus a mark-up are charged to other companies in the Ceva group.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are stated at cost less accumulated depreciation. The charge for depreciation is calculated to write down the cost of tangible fixed assets on a straight line basis over their expected useful lives of 4 years.

  Other accounting policies

  Basis of preparation Ceva Limited is a company incorporated in Northern Ireland under the Companies Act 2006. The address of the registered office is given on the Directors and other information page and the nature of the Company’s operations and its principal activities are set out in the Directors’ report. The financial statements have been prepared in accordance with FRS 102, the Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland, and the Companies Act, 2006 in the Republic of Ireland. Currency The financial statements have been presented in United States Dollars which is also the functional currency of the company. Research and development All research and development expenditure is expensed in the period in which it is incurred. Taxation Current tax is provided on taxable profits at amounts expected to be paid using the tax rates and laws that have been enacted or substantively so by the balance sheet date. Foreign currencies Transactions denominated in foreign currencies are translated into US dollar and recorded at the rate of exchange ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated into US dollar at the rates of exchange prevailing at the balance sheet date. Exchange gains or losses arising on foreign currency transactions are dealt with in the profit and loss account in the period to which they relate. Pensions Pension benefits for employees are met by payments to an external defined contribution scheme administered by third parties. Contributions are charged to the profit and loss account in the period in which they fall due. Financial Instruments The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares. Judgments and key sources of estimation uncertainty The directors consider the accounting estimates and assumptions below to be its critical accounting estimates and judgements: Going Concern The directors have prepared budgets for a period of at least twelve months from the date of the approval of the financial statements which demonstrate that there is no material uncertainty regarding the company’s ability to meet its liabilities as they fall due, and to continue as a going concern. On this basis the directors consider it appropriate to prepare the financial statements on a going concern basis. Accordingly, these financial statements do not include any adjustments to the carrying amounts and classification of assets and liabilities that may arise if the company was unable to continue as a going concern.

Notes to the Financial Statements

for the Period Ended 31 December 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	6	7