The directors of the company have elected not to include a copy of the income statement 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.

Sogeclair Aerospace Limited is a private company limited by shares incorporated in England and Wales. The registered office is 39-49 Commercial Road, Southampton, Hampshire, SO15 1GA.

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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

A change in the company’s functional currency occurred on 1 January 2025, following the shift in the company’s principal trading and cost activities to sterling. For the benefit of readers, sterling remains the adopted presentational currency for these financial statements and the comparatives. As a result of this change in functional currency, the group has reviewed its accounting policy for exchange gains and losses on intercompany borrowings, and concluded that they should be classified as finance costs.

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

Sogeclair Aerospace Limited (SGA‑UK) is active in the field of engineering and manufacturing support services in the aerospace sector.true

As part of its future plans, the Company is continuing to diversify its customer base both within the aerospace industry and to non‑aerospace industries that can utilise the services the Company provides. The continuation of this diversification effort will result in an increased customer portfolio and increased revenue, which will allow SGA‑UK to start repaying the internal debt with the Sogeclair S.A. group.

The directors have reviewed the cash flow forecasts for the Company for the foreseeable future and expect that the Company will be able to settle its liabilities as they fall due and continue in operation for a period of at least 12 months from the date of signing these financial statements.

The directors therefore determined that the Company will be able to realise its assets and settle its obligations in the ordinary course of business for the foreseeable future. As such its financial statements have been prepared on a going concern basis. In order to support the going concern assumption, the Company has received a letter of support from Sogeclair S.A. for a period of at least 12 months from the date of signing these financial statements.

Revenue is recognised when it is considered probable that the Company will obtain the economic benefits associated with the transaction and the amount of revenue can be measured reliably. Revenue is recorded at the fair value of the consideration received or receivable, excluding discounts, rebates, VAT and other sales taxes. The following criteria must be met before revenue is recognised:

Rendering of services

Revenue from service contracts is recognised in the accounting period in which the services are delivered, based on the stage of completion of the contract, provided that all of the following conditions are met:

• 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 at the reporting date can be measured reliably; and

• the costs incurred and the costs required to complete the contract can be measured reliably.

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

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 statement of financial position 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 debtors, 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, bank loans, loans from fellow group companies and preference shares that are classified as debt, 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.

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

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.

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

The average monthly number of persons (including directors) employed by the company during the year was:

The amounts owed to group undertaking include a cash pool account totalling £956,644 (2024 - £887,975) which is unsecured and bears interest at a rate of 5%. The rest of the amounts owed to group undertakings are unsecured, interest free and are repayable on demand.

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 is unqualified and includes the following:

In our opinion the financial statements:

• give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its loss 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.

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

The Company has taken advantage of exemptions available under FRS 102 not to disclose transactions undertaken with its parent, Sogeclair S.A., and fellow 100% owned subsidiary undertakings.

During the year the company made purchases of £1,539 (2024 - £nil) from a fellow subsidiary of the group.

The ultimate parent undertaking is Sogeclair S.A., a company registered in France which heads the smallest and largest group in which the Company's results are consolidated. Copies of the financial statements of Sogeclair S.A. are publicly available from 7 Avenue Albert Durand, BP 20069, 31703 Blagnac Cedex, France.