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Registered number: 01724399









SAAB UK LTD









ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

 
SAAB UK LTD
 
 
COMPANY INFORMATION


Directors
Andrew Walton 
Linda Taylor 
Dean Rosenfield (resigned 23 February 2024)
Anna-Karin Rosen (appointed 22 February 2024, resigned 2 September 2024)
Andrew Fraser (appointed 17 June 2024)
Christopher Bruce (appointed 30 June 2025)




Company secretary
Fergus Daly



Registered number
01724399



Registered office
2nd Floor Kinnaird House
1 Pall Mall East,

London

SW1Y 5AU




Independent auditors
Fawcetts LLP

Windover House

St Ann Street

Salisbury

SP1 2DR





 
SAAB UK LTD
 

CONTENTS



Page
Strategic report
1 - 4
Directors' report
5 - 7
Independent auditors' report
8 - 11
Statement of comprehensive income
12
Balance sheet
13
Statement of changes in equity
14
Notes to the financial statements
15 - 30


 
SAAB UK LTD
 
 
STRATEGIC REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024

Introduction
 
Saab develops, adopts and improves new technology to meet changing customer needs. Serving the global market of governments, authorities and corporations with products, services and solutions ranging from military defence to civil security. The objective of Saab UK is to provide a further supporting home country for Saab group, to meet the needs of the British Government with defence and security products and services, including integration and support, primarily to the MOD.  In line with its extant strategy, the Company continues to market products from Sweden-based Saab business units but has, during the period, developed UK manufacturing capabilities in the areas of sensors and signature management.  Local operations are set to increase in the coming years through organic growth and acquisition to support the export as well as domestic markets. 

Business review
 
World events have created unprecedented demand for defence capabilities and Saab UK’s expansion is a significant part of Saab AB’s global growth. Additional real estate and infrastructure has been acquired to enable the manufacture of surface radars in the UK and Saab Seaeye UK has moved into the new site to create a Saab manufacturing campus.  Organisational changes continue to be made to ensure efficiency within the Company with further expansion planned for the coming years. 

Principal risks and uncertainties
 
The two largest customers for the Company are currently UK MOD and Saab AB.  In the view of the directors, this provides the Company with stability and balance.  Expansion into the export market will provide a third market and even greater resilience.  There are strong ties with UK MOD and the Department for Business & Trade which allow the Company to anticipate UK needs.  Uncertainty regarding the Government’s approach to addressing the economic crisis and its execution of the Strategic Defence Review, is balanced by the diversity of the product portfolio offering and the growing need for UK defence investment in areas in which Saab excels.

Financial key performance indicators
 
2024 saw continued growth for Saab UK Ltd. Turnover increased significantly year on year driven by our growth in local operations within our defence business, with the commencement of operations at the Fareham production facility, and the continued growth of the market as a whole. The civil business continues to be challenging, and Saab UK continues to assess and adapt. We expect to see this growth rate as a whole continue into 2025 and are therefore continuing to invest in order to meet customer requirements and expectations. This will continue to have a negative affect on our profitability going forward, however we expect to see a return on investment within the current business plan (5 years).  

Page 1

 
SAAB UK LTD
 

STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024

Directors' statement of compliance with duty to promote the success of the Company
 
The directors are cognisant of and compliant with their collective duty to deliver shareholder value to its parent, Saab AB, while optimising Saab UK Limited’s beneficial impact for all stakeholders.

Saab UK Limited personnel are fundamental to its ongoing success and it is the company’s policy to provide attractive compensation, benefits and working conditions. 

The company’s sustainability agenda includes our commitment to Net Zero CO2 emissions by 2050 and is delivered through a wide range of initiatives. 

The directors are committed to delivering social value through its operations, including employee wellbeing, equal opportunity, climate change and targeted economic benefits through its supply chain.  

Innovation is key to the ongoing success of the company and the directors are committed to working with academia and other bodies in research and development. 

The directors are active in all of the relevant industry bodies and the company is present at many trade shows exhibitions.

Page 2

 
SAAB UK LTD
 

STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024

SECTION 172(1) STATEMENT
 
The Directors of the Company have complied with their duty to promote the success of the company for the benefits of its stakeholders whilst having regard to the matters set out in Section 172 (1) (a)-(f) of the Companies Act 2006. The Directors have done this in various ways which are listed below:

Stakeholder Engagement
The Directors consider the key stakeholders to be customers, suppliers, staff, and shareholders. The Company through its directors and senior management teams engage with each stakeholder on a regular basis at the appropriate level of frequency depending upon their specific requirements.

Principal decisions
Principal decisions are defined as those that are material to the company and also to the above stakeholder groups. During the year, the company has taken a number of operational and strategic decisions which the Directors consider are for the benefit of the Company, with a view to promoting its long-term success and sustainability.

Engaging with suppliers, customers, staff, shareholders and others
During the financial year, the Directors and Senior Management teams have endeavoured to foster the company's mutually beneficial business relationships with stakeholders with the company. This was achieved through positive interactions during meetings both virtual and physical, written communications and telephone calls.

The Company has many different suppliers. The Directors ensure that the company acts responsibly when sourcing commodities and services from suppliers. Our suppliers are critical partners in the company's commitment to deliver high levels of service to our customers and a competitive price which reflects the level of service we provide.

The company takes pride in and endeavours to pay its suppliers and taxes in a timely manner.

The company also takes pride in paying its staff well and normally above market rates as it wants the best people and understands the benefits of having a very high employee retention rate. The company will continue to involve many members of staff in the equity structure of the company as it understands the importance of the sense of shared ownership amongst its participants.

EMPLOYEES
Arrangements exist to ensure employee involvement in matters of concern to them and also to provide employees with all relevant information.

It is the company's policy that people with disabilities should have the same consideration as others with respect to recruitment, retention and personal development. Depending on their skills and abilities, they enjoy the same career prospects as other employees and the same scope for realising potential.

FUTURE DEVELOPMENTS
The company is continuing to accelerate its performance and is in a strong and stable position, forecasting a healthy financial future in line with growth in European defence spending. 

Page 3

 
SAAB UK LTD
 

STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024


This report was approved by the board on 11 December 2025 and signed on its behalf.





................................................
Andrew Fraser
Director

Page 4

 
SAAB UK LTD
 
 
 
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024

The directors present their report and the financial statements for the year ended 31 December 2024.

Directors' responsibilities statement

The directors are responsible for preparing the Strategic report, the Directors' report and the financial statements in accordance with applicable law and regulations.
 
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period.

 In preparing these financial statements, the directors are required to:


select suitable accounting policies for the Company's financial statements and then apply them consistently;

make judgements and accounting estimates that are reasonable and prudent;

state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Principal activity

The primary task of the company is to provide products and services directly to customers in the United
Kingdom, including branches of the Ministry of Defence. This is carried out primarily in the areas of equipment development and manufacture, integrated logistics support and operational support. 

The secondary mission of the company is to provide services to select units of the Sweden based Saab group
into the UK. A selection of services provided during 2024 include, but are not limited to:
• Provide integrated logistics support and operational support of Saab products and operations in the UK.
• Marketing and sales, including marketing management and marketing communications.
 

Results and dividends

The profit for the year, after taxation, amounted to £2,493,260 (2023 - £532,266).

Dividends were paid in the year of £Nil (2023 £Nil). No further dividends will be proposed in this year.

Directors

The directors who served during the year were:

Andrew Walton 
Linda Taylor 
Page 5

 
SAAB UK LTD
 
 
 
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024

Dean Rosenfield (resigned 23 February 2024)
Anna-Karin Rosen (appointed 22 February 2024, resigned 2 September 2024)
Andrew Fraser (appointed 17 June 2024)

Streamlined Energy and Carbon Reporting (SECR)

Our Environment

The company recognises its responsibility to minimise its impact on the natural environment and continues its commitment to reduce its energy consumption, carbon emissions, water usage and waste. 

Energy Consumption and Carbon Emissions

To comply with the UK Government’s Streamlined Energy and Carbon Reporting (SECR) requirements, we present out energy performance. This is the first year that Saab UK Limited has come into scope of the requirements under the SECR. Due to significant growth in real estate and employees, Saab UK Limited are baselining its energy and carbon emissions.

Energy consumption remains an important consideration and the company has moved into new premises from February 2025. These new premises have resulted in the removal of gas as a source of heating with the building being heated via electricity.

In addition to this, there is a company policy on replacing all current leased assets with hybrid models where possible to minimise energy consumption.

Greenhouse Gas Emissions                                                                        
                                                                                         


FY2024

Total Scope 1 emissions (tCO2e)
0

Total Scope 2 emissions (tCO2e)
            32

Total Scope 1 and 2 emissions (tCO2e)
32

Intensity ration (tCO2e per £m of revenue)
0.54

Energy consumption (kWh)
153,365

Total Scope 3 emissions (tCO2e)
236

Total Scope 1, 2 and 3 emissions (tCO2e)
268

The directors are pleased to report a move in a positive direction with a reduction in the volume of greenhouse gas emissions when comparing tonnes of CO2 emitted per £1m of turnover.

Disclosure of information to auditors

Each of the persons who are directors at the time when this Directors' report is approved has confirmed that:
 
so far as the director is aware, there is no relevant audit information of which the Company's auditors are unaware, and

the director has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company's auditors are aware of that information.

Auditors

The auditorsFawcetts LLPwill be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

Page 6

 
SAAB UK LTD
 
 
 
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024

This report was approved by the board on 11 December 2025 and signed on its behalf.
 





................................................
Andrew Fraser
Director

Page 7

 
SAAB UK LTD
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF SAAB UK LTD
 

Opinion


We have audited the financial statements of SAAB UK LTD (the 'Company') for the year ended 31 December 2024, which comprise the Statement of comprehensive income, the Balance sheet, the Statement of changes in equity and the related notes, including a summary of significant accounting policiesThe financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).


In our opinion the financial statements:


give a true and fair view of the state of the Company's affairs as at 31 December 2024 and of its profit for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.


Basis for opinion


We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.


Conclusions relating to going concern


In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.


Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.


Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.


Page 8

 
SAAB UK LTD
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF SAAB UK LTD (CONTINUED)


Other information


The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' report thereon. The directors are responsible for the other information contained within the Annual ReportOur opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.


We have nothing to report in this regard.


Opinion on other matters prescribed by the Companies Act 2006
 

In our opinion, based on the work undertaken in the course of the audit:


the information given in the Strategic report and the Directors' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Strategic report and the Directors' report have been prepared in accordance with applicable legal requirements.


Matters on which we are required to report by exception
 

In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic report or the Directors' report.


We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:


adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.


Responsibilities of directors
 

As explained more fully in the Directors' responsibilities statement set out on page 5, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.


In preparing the financial statements, the directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Company or to cease operations, or have no realistic alternative but to do so.


Page 9

 
SAAB UK LTD
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF SAAB UK LTD (CONTINUED)


Auditors' responsibilities for the audit of the financial statements
 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.


Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Extent to which the audit was considered capable of detecting irregularities, including fraud.
We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and then design and perform audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion

Identifying and assessing potential risks related to irregularities
In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations we consider the following:
•  the nature of the industry and sector, control environment and business performance;
• results of our enquiries of management about their own identification and assessment of the risks of irregularities;
• any matters we identified having obtained and reviewed the company’s documentation of their policies and procedures relating to:
 - identifying, evaluating and complying with laws and regulations and whether they were aware of any instances of non-compliance;
 - detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud;
 -  the internal controls established to mitigate risks of fraud or non-compliance with laws and regulations 
• the matters discussed among the audit engagement team regarding how and where fraud might occur in the financial statements and any potential indicators of fraud.

As a result of these procedures, we considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud in the following area: revenue and profit recognition.  In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override.

We have also obtained an understanding of the legal and regulatory frameworks that the company operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements.  The key laws and regulations we considered in this context included the UK Companies Act and tax legislation.

Audit response to risks identified
As a result of performing the above, we identified revenue and profit recognition a key audit matter related to the potential risk of fraud.  Our procedures to respond to risks identified included the following:
• reviewing the financial statement disclosures and testing to supporting documentation to assess compliance with provisions of relevant laws and regulations described as having a direct effect on the financial statements;
•  enquiring of management concerning actual and potential litigation and claims;
• performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud;
• reading minutes of meetings of those charged with governance and reviewing correspondence with HMRC and 
• in addressing the risk of fraud through management override of controls, testing the appropriateness of journal
Page 10

 
SAAB UK LTD
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF SAAB UK LTD (CONTINUED)


entries and other adjustments; assessing whether the judgements made in making accounting estimates are indicative of a potential bias; and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business.

We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards.  For example, the further removed non-compliance with laws and regulations (irregularities) is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it.  In addition, as with any audit, there remained a higher risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls.  We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations.


A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' report.


Use of our report
 

This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.





Simon Ellingham BA, FCA, DChA (Senior statutory auditor)
  
for and on behalf of
Fawcetts LLP (Statutory auditor)
 
Windover House
St Ann Street
Salisbury
SP1 2DR

11 December 2025
Page 11

 
SAAB UK LTD
 
 
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 DECEMBER 2024

2024
2023
Note
£
£

  

Turnover
 3 
58,797,450
40,803,857

Cost of sales
  
(30,490,096)
(14,978,337)

Gross profit
  
28,307,354
25,825,520

Administrative expenses
  
(25,355,803)
(25,238,816)

Other operating income
 4 
109,793
63,008

Operating profit
 5 
3,061,344
649,712

Interest receivable and similar income
 9 
273,724
231,218

Interest payable and similar expenses
 10 
(842,295)
(226,160)

Profit before tax
  
2,492,773
654,770

Tax on profit
 11 
487
(122,504)

Profit for the financial year
  
2,493,260
532,266

Other comprehensive income for the year
  

Total comprehensive income for the year
  
2,493,260
532,266

The notes on pages 15 to 30 form part of these financial statements.

Page 12

 
SAAB UK LTD
REGISTERED NUMBER: 01724399

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 12 
10,597,051
1,113,153

Investments
 13 
32,205,125
37,012,948

  
42,802,176
38,126,101

Current assets
  

Debtors: amounts falling due within one year
 14 
19,898,146
10,758,344

Cash at bank and in hand
 15 
4,412,932
11,423,556

  
24,311,078
22,181,900

Creditors: amounts falling due within one year
 16 
(21,591,431)
(16,196,474)

Net current assets
  
 
 
2,719,647
 
 
5,985,426

Total assets less current liabilities
  
45,521,823
44,111,527

Creditors: amounts falling due after more than one year
 17 
(13,428,898)
(18,011,862)

  

Net assets
  
32,092,925
26,099,665


Capital and reserves
  

Called up share capital 
 20 
100,006
100,004

Share premium account
 21 
20,499,994
16,999,996

Profit and loss account
 21 
11,492,925
8,999,665

  
32,092,925
26,099,665


The financial statements were approved and authorised for issue by the board and were signed on its behalf on 11 December 2025.




................................................
Andrew Fraser
Director

The notes on pages 15 to 30 form part of these financial statements.

Page 13

 
SAAB UK LTD
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2024


Called up share capital
Share premium account
Profit and loss account
Total equity

£
£
£
£


At 1 January 2023
100,000
-
8,467,399
8,567,399


Comprehensive income for the year

Profit for the year
-
-
532,266
532,266


Contributions by and distributions to owners

Shares issued during the year
4
16,999,996
-
17,000,000



At 1 January 2024
100,004
16,999,996
8,999,665
26,099,665


Comprehensive income for the year

Profit for the year
-
-
2,493,260
2,493,260


Contributions by and distributions to owners

Shares issued during the year
2
3,499,998
-
3,500,000


At 31 December 2024
100,006
20,499,994
11,492,925
32,092,925


The notes on pages 15 to 30 form part of these financial statements.

Page 14

 
SAAB UK LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

The company is a private company, incorporated in England & Wales under Company Number 01724399.
The company's Registered Office and principal trading address is 2nd Floor, Kinnaird House, 1 Pall Mall
East, London, SW1 5AU.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Financial Reporting Standard 102 - reduced disclosure exemptions

The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":
the requirements of Section 7 Statement of Cash Flows;
the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d);
the requirements of Section 11 Financial Instruments paragraphs 11.42, 11.44 to 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c);
the requirements of Section 12 Other Financial Instruments paragraphs 12.26 to 12.27, 12.29(a), 12.29(b) and 12.29A;
the requirements of Section 26 Share-based Payment paragraphs 26.18(b), 26.19 to 26.21 and 26.23;
the requirements of Section 33 Related Party Disclosures paragraph 33.7.

This information is included in the consolidated financial statements of Saab ab as at 31 December 2024 and these financial statements may be obtained from SE-58188, Linkoping, Sweden.

 
2.3

Exemption from preparing consolidated financial statements

The Company is a parent company that is also a subsidiary included in the consolidated financial statements of a larger group by a parent undertaking established under the law of any part of the United Kingdom and is therefore exempt from the requirement to prepare consolidated financial statements under section 400 of the Companies Act 2006.

Page 15

 
SAAB UK LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.4

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

 
2.5

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 16

 
SAAB UK LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.6

Operating leases: the Company as lessee

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

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.7

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.

Grants of a revenue nature are recognised in the Statement of comprehensive income in the same period as the related expenditure.

 
2.8

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.9

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.10

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.11

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

Page 17

 
SAAB UK LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.12

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


 
2.13

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
5 years
Motor vehicles
-
4 years
Fixtures and fittings
-
3 - 5 years and length of outstanding lease
Building in progress
-
Not depreciated as not in use

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 18

 
SAAB UK LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.14

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.15

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.16

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.17

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.18

Holiday pay accrual

A liability is recognised to the extent of any unused holiday pay entitlement which is accrued at the balance sheet date and carried forward to future periods. This is measured at the undiscounted salary cost of the future holiday entitlement so accrued at the balance sheet date.

 
2.19

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, 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.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of
Page 19

 
SAAB UK LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)


2.19
Financial instruments (continued)

financial instruments.


3.


Turnover

An analysis of turnover by class of business is as follows:


2024
2023
£
£

External sales
3,930,550
14,610,043

Integrated logistics support and operational support of product
54,866,900
4,315,477

Marketing and sales including marketing management and communications
-
14,764,158

Public safety services
-
7,114,179

58,797,450
40,803,857


Analysis of turnover by country of destination:

2024
2023
£
£

United Kingdom
3,930,550
40,748,931

Rest of the world
54,866,900
54,926

58,797,450
40,803,857



4.


Other operating income

2024
2023
£
£

Government grants receivable
108,293
62,109

Sundry income
1,500
899

109,793
63,008


Page 20

 
SAAB UK LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

5.


Operating profit

The operating profit is stated after charging:

2024
2023
£
£

Exchange differences
(154,964)
(369,909)

Other operating lease rentals
234,915
1,249,505


6.


Auditors' remuneration

During the year, the Company obtained the following services from the Company's auditors and their associates:


2024
2023
£
£

Fees payable to the Company's auditors and their associates for the audit of the Company's financial statements
9,750
9,645

The Company has taken advantage of the exemption not to disclose amounts paid for non-audit services as these are disclosed in the consolidated accounts of the parent Company.

Page 21

 
SAAB UK LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

7.


Employees

Staff costs, including directors' remuneration, were as follows:


2024
2023
£
£

Wages and salaries
15,908,037
12,748,649

Social security costs
1,821,751
1,240,564

Cost of defined contribution scheme
1,811,160
1,377,414

19,540,948
15,366,627


The average monthly number of employees, including the directors, during the year was as follows:


        2024
        2023
            No.
            No.







Land
32
29



PSS
72
59



Sensor Systems
66
12



Corporate
58
63

228
163


8.


Directors' remuneration

2024
2023
£
£

Directors' emoluments
789,824
1,043,726

Company contributions to defined contribution pension schemes
50,170
36,163

839,994
1,079,889


During the year retirement benefits were accruing to 3 directors (2023 - 6) in respect of defined contribution pension schemes.

The highest paid director received remuneration of £192,227 (2023 - £580,754).

The value of the Company's contributions paid to a defined contribution pension scheme in respect of the highest paid director amounted to £13,949 (2023 - £NIL).

During the year 3 directors received shares under the long-term incentive schemes (2023 -4)

Page 22

 
SAAB UK LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

9.


Interest receivable

2024
2023
£
£


Other interest receivable
273,724
231,218

273,724
231,218


10.


Interest payable and similar expenses

2024
2023
£
£


Other interest payable
842,295
226,160

842,295
226,160


11.


Taxation


2024
2023
£
£

Corporation tax


Current tax on profits for the year
-
151,621

Adjustments in respect of previous periods
(487)
(29,117)


Total current tax
(487)
122,504

Deferred tax


(487)
122,504
Page 23

 
SAAB UK LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
 
11.Taxation (continued)


Factors affecting tax charge for the year

The tax assessed for the year is the same as (2023 - the same as) the standard rate of corporation tax in the UK of 25% (2023 - 23.5%) as set out below:

2024
2023
£
£


Profit on ordinary activities before tax
2,492,773
654,770


Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2023 - 23.5%)
623,193
153,871

Effects of:


Expenses not deductible for tax purposes, other than goodwill amortisation and impairment
38,353
30,226

Capital allowances for year in excess of depreciation
(246,241)
32,291

Tax deduction arising from exercise of employee options
(415,792)
(64,901)

Other differences leading to an increase (decrease) in the tax charge
-
(28,983)

Total tax charge for the year
(487)
122,504


Factors that may affect future tax charges

There were no factors that may affect future tax charges.

Page 24

 
SAAB UK LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

12.


Tangible fixed assets


Plant and machinery
Motor vehicles
Fixtures and fittings
Building in progress
Total

£
£
£
£
£



Cost or valuation


At 1 January 2024
115,887
79,673
1,383,329
739,050
2,317,939


Additions
-
-
51,308
9,682,934
9,734,242



At 31 December 2024

115,887
79,673
1,434,637
10,421,984
12,052,181



Depreciation


At 1 January 2024
115,887
79,461
1,009,438
-
1,204,786


Charge for the year on owned assets
-
212
250,132
-
250,344



At 31 December 2024

115,887
79,673
1,259,570
-
1,455,130



Net book value



At 31 December 2024
-
-
175,067
10,421,984
10,597,051



At 31 December 2023
-
212
373,891
739,050
1,113,153

Page 25

 
SAAB UK LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

13.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 January 2024
37,012,948


Additions
3,500,000



At 31 December 2024

40,512,948



Impairment


Charge for the period
8,307,823



At 31 December 2024

8,307,823



Net book value



At 31 December 2024
32,205,125



At 31 December 2023
37,012,948


Subsidiary undertakings


The following were subsidiary undertakings of the Company:

Name

Registered office

Class of shares

Holding

Saab Seaeye Limited
Trilogy 1, Concorde Way, Segensworth North, Fareham, Hampshire PO15 5RL
A B & C Ordinary
100
Blue Bear Systems Research Limited
2nd Floor, Kinnaird House, 1 Pall Mall East, London, England SW1Y 5AU
Ordinary & A Ordinary
100

Page 26

 
SAAB UK LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Subsidiary undertakings (continued)

The aggregate of the share capital and reserves as at 31 December 2024 and the profit or loss for the year ended on that date for the subsidiary undertakings were as follows:

Name
Aggregate of share capital and reserves
Profit/(Loss)
£
£

Saab Seaeye Limited
1,521,426
(6,643,005)

Blue Bear Systems Research Limited
4,690,925
129,263


14.


Debtors

2024
2023
£
£


Trade debtors
313,282
1,719,664

Amounts owed by group undertakings
14,295,596
8,078,389

Other debtors
1,914,844
783,439

Prepayments and accrued income
3,374,424
176,852

19,898,146
10,758,344



15.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
4,412,932
11,423,556

Less: bank overdrafts
(873,506)
-

3,539,426
11,423,556


Page 27

 
SAAB UK LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

16.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank overdrafts
873,506
-

Trade creditors
536,548
407,997

Amounts owed to group undertakings
10,296,171
3,069,977

Corporation tax
-
105,535

Other taxation and social security
482,507
462,975

Other creditors
1,541,642
9,767,120

Accruals and deferred income
7,861,057
2,382,870

21,591,431
16,196,474



17.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
13,428,898
-

Amounts owed to group undertakings
-
18,011,862

13,428,898
18,011,862



18.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£


Amounts falling due 1-2 years

Bank loans
13,428,898
-



13,428,898
-


Page 28

 
SAAB UK LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

19.


Financial instruments

2024
2023
£
£

Financial assets


Financial assets measured at fair value through profit or loss
4,412,932
11,423,556




Financial assets measured at fair value through profit or loss comprise cash at bank and in hand.


20.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100,006 (2023 - 100,004) Ordinary shares of £1 each
100,006
100,004


During the year, 2 ordinary £1 shares were issued at a premium.


21.


Reserves

Share premium account

During the year shares were issued at a premium of £3,499,998.

Profit and loss account

Includes all current and prior year profits and losses less distributions.


22.


Pension commitments

The company operates a defined contributions pension scheme. The assets of the scheme are held seperately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £1,887,563 (2023 - £1,377,414). Contributions totalling £175,957 (2023 - £133,376) were payable to the fund at the balance sheet date and are included in creditors.

Page 29

 
SAAB UK LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

23.


Commitments under operating leases

At 31 December 2024 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2024
2023
£
£


Not later than 1 year
1,784,453
1,320,506

Later than 1 year and not later than 5 years
4,092,299
2,493,698

Later than 5 years
1,643,588
436,355

7,520,340
4,250,559


24.


Controlling party

The company is controlled by its parent company Saab ab. The company's Registered Office and the
address from which consolidated accounts can be obtained is SE-58188, Linkoping, Sweden.

 
Page 30