REGISTERED NUMBER: 12206535 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

RAMBUS UK LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

C L Rodgers

J P Shinn

REGISTERED OFFICE:

5 White Oak Square

London Road

Swanley

Kent

BR8 7AG

REGISTERED NUMBER:

12206535 (England and Wales)

AUDITORS:

Sargeant Partnership Limited

Chartered Accountants

and Statutory Auditors

5 White Oak Square

London Road

Swanley

Kent

BR8 7AG

CURRENT ASSETS

Debtors

5

109,272

274,692

Cash at bank

409,095

219,236

518,367

493,928

CREDITORS

Amounts falling due within one year

6

89,208

66,420

NET CURRENT ASSETS

429,159

427,508

TOTAL ASSETS LESS CURRENT LIABILITIES

429,159

427,508

CAPITAL AND RESERVES

Called up share capital

7

10

10

Retained earnings

8

429,149

427,498

SHAREHOLDERS' FUNDS

429,159

427,508

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 September 2026 and were signed on its behalf by:

J P Shinn - Director

1.	STATUTORY INFORMATION

Rambus UK Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the 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 prepared in sterling, which is the functional currency of the company.

Preparation of consolidated financial statements

The financial statements contain information about Rambus UK Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 400 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as it and its subsidiary undertaking are included by full consolidation in the consolidated financial statements of its parent, Rambus Inc., .

Critical accounting judgements and key sources of estimation uncertainty

In the preparation of the financial statements, the directors are required to make judgements, estimates and assumptions that affect the amounts reported. Actual outcomes may differ. The following areas involve significant judgement or estimation:

Useful economic lives of tangible fixed assets

The company estimates the useful economic lives and residual values of fixed assets based on historical experience and expectations for future use. These estimates are reviewed annually. Changes in usage patterns, technological advances, or market conditions may require revisions, which could have an impact on depreciation charges.

Impairment of intercompany loans

The company assesses the recoverability of loans due from group undertakings by considering the financial position and expected future cash flows of the counterparty. This assessment requires judgement around the timing and amount of repayments, the financial health of the related entity, and the likelihood of future profitability or external support.

Where there is evidence of impairment, the company estimates the amount that is expected to be recoverable. These estimates involve significant uncertainty, particularly where the subsidiary has limited trading history or is dependent on future funding.

Turnover

Revenue comprises income from the provision of services to the parent company and is recognised in line with the delivery of those services.

Revenue is recognised when it is probable that economic benefits will flow to the company, the amount of revenue can be measured reliably, and the services have been rendered in accordance with the terms of the service agreement with the parent company.

Where services are provided over a period of time, revenue is recognised on a straight-line basis or based on stage of completion, as appropriate, reflecting the performance of the service obligations.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer Equipment - Straight line over 3 years

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 January 2025

and 31 December 2025

3,925

DEPRECIATION

At 1 January 2025

and 31 December 2025

3,925

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

92,072

271,224

Other debtors

17,200

3,468

109,272

274,692

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

22,616

8,779

Other creditors

66,592

57,641

89,208

66,420

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,000

Ordinary

£0.01

10

10

8.

RESERVES

Retained

earnings

£

At 1 January 2025

427,498

Profit for the year

1,651

At 31 December 2025

429,149

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Joanne Brown (Senior Statutory Auditor)

for and on behalf of Sargeant Partnership Limited

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date the company owed Mr C Rodgers £1,560 (2024: £1,248) and Mr J Shinn £1,560 (2024: £1,248).

11.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

12.	ULTIMATE CONTROLLING PARTY

The ultimate parent company and ultimate controlling party is Rambus Inc. by virtue of its 100% shareholding in Rambus UK Limited.