REGISTERED NUMBER: 05304287 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

SPIE FONDATIONS UK LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

E Garreau

D Pellion

E Simon

SECRETARY:

D Pellion

REGISTERED OFFICE:

13th Floor, One Angel Court

London

EC2R 7HJ

REGISTERED NUMBER:

05304287 (England and Wales)

AUDITORS:

Ad Valorem Audit Services Limited

Chartered Certified Accountants

2 Manor Farm Court

Old Wolverton Road

Old Wolverton

Milton Keynes

Buckinghamshire

MK12 5NN

CURRENT ASSETS

Debtors

4

417,922

402,730

Cash at bank and in hand

65,865

70,145

483,787

472,875

CREDITORS

Amounts falling due within one year

5

30,403

10,606

NET CURRENT ASSETS

453,384

462,269

TOTAL ASSETS LESS CURRENT LIABILITIES

453,384

462,269

CAPITAL AND RESERVES

Called up share capital

6

700,000

700,000

Retained earnings

(246,616

)

(237,731

)

SHAREHOLDERS' FUNDS

453,384

462,269

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 11 December 2025 and were signed on its behalf by:

E Simon - Director

1.	STATUTORY INFORMATION

Spie Fondations 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 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.

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.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

GOING CONCERN

These; financial statements show a loss for the financial year ended 31 December 2024 of £8,885

(2023: £61,256) and a retained earnings deficiency at that date of £246,616 (2023: £237,731).

The financial statements have been prepared on a going concern basis which the directors consider to

be appropriate as there will be continuing financial support from Spie Batignolles SA, the

company's French parent company, for the period of at least 12 months from the date of approval of

these financial statements.

3.	EMPLOYEES AND DIRECTORS

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

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Amounts owed by group undertakings

412,425

400,736

Other debtors

5,497

1,994

417,922

402,730

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

8,002

916

Other creditors

22,401

9,690

30,403

10,606

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

7,000

Ordinary

100

700,000

700,000

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

The Report of the Auditors was unqualified.

Zubair Arshad FCCA ACA (Senior Statutory Auditor)

for and on behalf of Ad Valorem Audit Services Limited

8.	POST BALANCE SHEET EVENTS

There have been no significant events affecting the company since the year end.

9.	ULTIMATE CONTROLLING PARTY

The immediate parent undertaking is Spie Fondations SAS, a company incorporated in France. The ultimateparent undertaking is Spie Batignolles SA, a company incorporated in France. Spie Batignolles SA has included the company in its group financial statements, copies of which are available from its registered office: 8, rue Victor Noir, 92521 Neuilly-sur-Seine Cedex.