IRIS Accounts Production v25.3.0.601 07502340 Board of Directors 1.1.24 31.12.24 31.12.24 21.10.25 false true false false true false Auditors Opinion Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 07502340 2023-12-31 07502340 2024-12-31 07502340 2024-01-01 2024-12-31 07502340 2022-12-31 07502340 2023-01-01 2023-12-31 07502340 2023-12-31 07502340 ns15:EnglandWales 2024-01-01 2024-12-31 07502340 ns14:PoundSterling 2024-01-01 2024-12-31 07502340 ns10:Director1 2024-01-01 2024-12-31 07502340 ns10:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 07502340 ns10:SmallEntities 2024-01-01 2024-12-31 07502340 ns10:Audited 2024-01-01 2024-12-31 07502340 ns10:SmallCompaniesRegimeForDirectorsReport 2024-01-01 2024-12-31 07502340 ns10:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 07502340 ns10:FullAccounts 2024-01-01 2024-12-31 07502340 ns10:OrdinaryShareClass1 2024-01-01 2024-12-31 07502340 ns10:Director3 2024-01-01 2024-12-31 07502340 ns10:CompanySecretary1 2024-01-01 2024-12-31 07502340 ns10:RegisteredOffice 2024-01-01 2024-12-31 07502340 ns5:CurrentFinancialInstruments 2024-12-31 07502340 ns5:CurrentFinancialInstruments 2023-12-31 07502340 ns5:ShareCapital 2024-12-31 07502340 ns5:ShareCapital 2023-12-31 07502340 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 07502340 ns5:RetainedEarningsAccumulatedLosses 2023-12-31 07502340 ns5:PlantMachinery 2023-12-31 07502340 ns5:PlantMachinery 2024-01-01 2024-12-31 07502340 ns5:PlantMachinery 2024-12-31 07502340 ns5:PlantMachinery 2023-12-31 07502340 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 07502340 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2023-12-31 07502340 ns10:OrdinaryShareClass1 2024-12-31

REGISTERED NUMBER: 07502340 (England and Wales)

Financial Statements for the Year Ended 31 December 2024

for

Clemessy UK Limited

Clemessy UK Limited (Registered number: 07502340)

Contents of the Financial Statements

for the Year Ended 31 December 2024

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Clemessy UK Limited

Company Information

for the Year Ended 31 December 2024

| DIRECTORS: | E Lecointe

| C M B Pasquier

| SECRETARY: | Pramex International Ltd

| REGISTERED OFFICE: | Pramex International Ltd

| 11 Old Jewry

| London

| United Kingdom

| EC2R 8DU

| REGISTERED NUMBER: | 07502340 (England and Wales)

| AUDITORS: | HB Accountants

| Plumpton House

| Plumpton Road

| Hoddesdon

| Herts

| EN11 0LB

Clemessy UK Limited (Registered number: 07502340)

Balance Sheet

31 December 2024

| 31.12.24 | 31.12.23 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 516 |  | 806 |  |

CURRENT ASSETS

Debtors | 5 | 135,857 |  | 64,698 |  |

Cash at bank | 45,066 |  | 662,239 |  |

180,923 |  | 726,937 |  |

CREDITORS

Amounts falling due within one year | 6 | 105,106 |  | 484,126 |  |

NET CURRENT ASSETS | 75,817 |  | 242,811 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 76,333 |  | 243,617 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 700,000 |  | 700,000 |  |

Retained earnings | (623,667 | ) | (456,383 | ) |

SHAREHOLDERS' FUNDS | 76,333 |  | 243,617 |  |

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 9 September 2025 and were signed on its behalf by:

E Lecointe - Director

Clemessy UK Limited (Registered number: 07502340)

Notes to the Financial Statements

for the Year Ended 31 December 2024

1. | STATUTORY INFORMATION

| Clemessy UK Limited 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention and amounts are rounded to the nearest £.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| The turnover for the year represents a recharge to the parent company.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| -Fixtures and Fittings: - 20% straight line

| -Computer Equipment - 33% straight line

Clemessy UK Limited (Registered number: 07502340)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| 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

| Basic financial assets, which include VAT 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.

| Classification of financial liabilities

| 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

| Basic financial liabilities, including trade creditors, accruals and loans from fellow group companies are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| 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.

Clemessy UK Limited (Registered number: 07502340)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

2. | ACCOUNTING POLICIES - continued

| 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Going concern

| The director's do not expect the Company to be operational and active 12 months from the reporting date and therefore the financial statements have been prepared on a basis other than a going concern.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2023 - 1 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2024

| and 31 December 2024 | 1,026 |  |

| DEPRECIATION

| At 1 January 2024 | 220 |  |

| Charge for year | 290 |  |

| At 31 December 2024 | 510 |  |

| NET BOOK VALUE

| At 31 December 2024 | 516 |  |

| At 31 December 2023 | 806 |  |

Clemessy UK Limited (Registered number: 07502340)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.24 |  | 31.12.23

£ | £ |

| Trade debtors | 2,613 |  | 13,045 |  |

| Amounts owed by group undertakings | 125,285 |  | 47,681 |  |

| Other debtors | 1,008 |  | 1,008 |  |

| VAT | 6,951 |  | 1,424 |  |

| Prepayments | - |  | 1,540 |  |

135,857 |  | 64,698 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.24 |  | 31.12.23

£ | £ |

| Trade creditors | 4,064 |  | 79,067 |  |

| Amounts owed to group undertakings | 83,310 |  | 282,709 |  |

| Accruals | 17,732 |  | 122,350 |  |

105,106 |  | 484,126 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.24 |  | 31.12.23

| value: | £ | £ |

| 700,000 | Ordinary | £1.00 | 700,000 |  | 700,000 |  |

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

| The Report of the Auditors was unqualified.

| Keith Grover (Senior Statutory Auditor)

| for and on behalf of HB Accountants

9. | 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.

10. | ULTIMATE CONTROLLING PARTY

| The immediate parent company is Clemessy SA, a company registered in France.

| The ultimate parent company is Eiffage SA, a company registered in France.

| Eiffage SA prepares group financial statements and copies can be obtained from 163 Quai du Docteur-Dervaux, 92601, Asnières-sur-Seine cedex, France.