REGISTERED NUMBER: SC357302 (Scotland)

ASPECT SURVEYS LIMITED

AUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1ST APRIL 2024 TO 31ST DECEMBER 2024

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

G J Campbell

M G T Marriott

D Gough

J R Goodwin

REGISTERED OFFICE:

11 Portland Road

Kilmarnock

Ayrshire

KA1 2BT

REGISTERED NUMBER:

SC357302 (Scotland)

SENIOR STATUTORY AUDITOR:

Bryan Swan, CA

AUDITORS:

Rogerson & Goldie

Accountants & Statutory Auditor

29 Portland Road

Kilmarnock

Ayrshire

KA1 2BY

FIXED ASSETS

Investments

4

1

1

CURRENT ASSETS

Debtors

5

2,350,000

638

Cash at bank

33,304

1,014,194

2,383,304

1,014,832

CREDITORS

Amounts falling due within one year

6

11,100

3,860

NET CURRENT ASSETS

2,372,204

1,010,972

TOTAL ASSETS LESS CURRENT LIABILITIES

2,372,205

1,010,973

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

2,372,105

1,010,873

SHAREHOLDERS' FUNDS

2,372,205

1,010,973

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 26th September 2025 and were signed on its behalf by:

J R Goodwin - Director

1.	STATUTORY INFORMATION

Aspect Surveys Limited is a private company, limited by shares , registered in Scotland. 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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the period 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 period 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 period was 1 (2024 - 1 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1st April 2024

and 31st December 2024

1

NET BOOK VALUE

At 31st December 2024

1

At 31st March 2024

1

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2024

£

£

Amounts owed by group undertakings

2,350,000

-

Other debtors

-

638

2,350,000

638

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2024

£

£

Amounts owed to group undertakings

5,356

1,309

Taxation and social security

4,744

2,551

Other creditors

1,000

-

11,100

3,860

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

The Report of the Auditors was unqualified.

Bryan Swan, CA (Senior Statutory Auditor)

for and on behalf of Rogerson & Goldie

8.	RELATED PARTY DISCLOSURES

During the period dividends of £1,370,000 were received from Aspect Land and Hydrographic Surveys Limited, a wholly owned subsidiary.

9.	ULTIMATE CONTROLLING PARTY

The company was controlled by G J Campbell, director until 6 November 2024 when the entire share capital in this company was acquired by Socotec UK Limited.

The ultimate parent undertaking at 31 December 2024 was Polaris Socotec SAS, a Company incorporated in France, which owned 100% of Holding Socotec SAS, which as at 31 December 2024 held 98.48% of the issued share capital of Phoenix UK 2020 Limited, a company registered in England and Wales, which has been the ultimate domestic parent of this entity from 11 August 2020. Polaris Socotec SAS was the parent undertaking of the smallest and largest group to consolidate these financial statements and this company is included in the consolidated financial statements of Polaris Socotec SAS, a copy of which will be submitted alongside these financial statements and may be obtained from The Registrar of Companies, Companies Registration Office, Companies House, Crown Way, Maindy, Cardiff, CF14 3UZ.

In the opinion of the directors the ultimate controlling party is Sophinvest SA, a company registered in Luxembourg. Sophinvest SA, owns 99.71% of Polaris Socotec SAS the ultimate parent undertaking.