The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

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

Sogea-Satom Uk Limited is a private company limited by shares incorporated in England and Wales. The registered office is 1 Blossom Yard, Fourth Floor, London, United Kingdom, E1 6RS.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The company's operations are carried out in a number of currencies. The directors have concluded that that the primary currency remains the Euro which is therefore considered the company's functional currency.

The presentational currency is different from the functional currency. Pound Sterling, remains the presentational currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operation for the foreseeable future. The company has received assurances of financial support from its parent undertaking for at least 12 months from date of signing of these accounts. The directors are currently undertaking an exercise to determine potential future projects for the company. Thus, the directors continue to adopt the going concern basis of accounting in preparing the financial statements.true

The company makes use of group cash pooling. Cash is received from the group companies when it is needed to settle liabilities. Receipts are transferred to group companies at the end of each day.

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets, which include amounts owed by group undertakings, other debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities, including creditors, are initially recognised at transaction price. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

The tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Gains and losses resulting from the settlement of foreign currency transactions and from the translation at year-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the profit and loss account.

The trading results of the company are translated into presentation currency at the average exchange rates for the year. All assets and liabilities are translated at the exchange rates prevailing at that date. Opening equity balances are translated using the historical exchange rate at the date of the transaction. Gains and losses arising on translation from functional currency to presentation currency at the reporting end date are recognised in other comprehensive income.

There were no employees in either the current year or previous year.

The immediate parent company is Sogea-Satom SAS, a company incorporated in France. This is the smallest group for which consolidated financial statements are prepared. It has a registered office address of 1973 bd de la Défense, CS 10268, 92757 Nanterre Cedex, France.

The ultimate parent company is VINCI Energies SA, a company incorporated in the France with registered office at 2169 Boulevard de la Défense, 92000 Nanterre, France. The results of the company for the year ended 31 December are included in the consolidated financial statements of VINCI Energies SA. These can be publicly accessed from the following link https://www.vinci.com/en/finance/results-and-key-figures/2024-annual-financial-statements.

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006:

The auditor's report was unqualified.