REGISTERED NUMBER: 11055801 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

FOR

AEGIS CERTIFICATION SERVICES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr G Bersano

Mr M Boyer

Ms K P J Kelly

REGISTERED OFFICE:

35 Brunel Parkway

Pride Park

Derby

DE24 8HR

REGISTERED NUMBER:

11055801 (England and Wales)

AUDITOR:

Orcom Civvals Audit Limited

Chartered Accountants and

Statutory Auditors

50 Seymour Street

London

W1H 7JG

FIXED ASSETS

Tangible assets

4

863

1,149

CURRENT ASSETS

Debtors

5

1,784,774

1,981,556

Cash at bank

339,835

190,940

2,124,609

2,172,496

CREDITORS

Amounts falling due within one year

6

(810,575

)

(967,221

)

NET CURRENT ASSETS

1,314,034

1,205,275

TOTAL ASSETS LESS CURRENT LIABILITIES

1,314,897

1,206,424

PROVISIONS FOR LIABILITIES

7

(215

)

(287

)

NET ASSETS

1,314,682

1,206,137

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

1,314,582

1,206,037

SHAREHOLDERS' FUNDS

1,314,682

1,206,137

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5th May 2026 and were signed on its behalf by:

Ms K P J Kelly - Director

1.	STATUTORY INFORMATION

AEGIS Certification Services Ltd 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.

Items included in the financial statements of the company are measured using the currency of the primary economic environment in which the company operates (the "functional currency").

The functional currency of the company, and the currency in which the financial statements are presented (the "presentational currency"), is 'Pounds Sterling' (£) rounded to the nearest single unit of currency.

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.

Related party exemption

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.

Revenue recognition

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

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:

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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.

Basic financial assets:

Basic financial assets, which include debtors 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 cash flows discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

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 creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of future cash flows 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 the 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 rate method.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business. Trade debtors are recognised at the undiscounted amount of cash receivable, which is normally the invoice price, less any allowance for doubtful debts.

Creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are recognised at the undiscounted amount owed to the supplier, which is normally the invoice price.

Cash and cash equivalents

Cash and cash equivalents in the balance sheet comprise cash at banks and in hand.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 24 (2024 - 23 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1st January 2025

and 31st December 2025

79

7,986

8,065

DEPRECIATION

At 1st January 2025

67

6,849

6,916

Charge for year

2

284

286

At 31st December 2025

69

7,133

7,202

NET BOOK VALUE

At 31st December 2025

10

853

863

At 31st December 2024

12

1,137

1,149

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

395,719

554,276

Amounts owed by group undertakings

1,190,975

1,228,739

Other debtors

198,080

198,541

1,784,774

1,981,556

Amounts owed from group undertakings are unsecured, interest free, have no fixed date of repayment and are repayable on demand.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

9,340

25,208

Amounts owed to group undertakings

446,754

465,361

Taxation and social security

285,343

331,305

Other creditors

69,138

145,347

810,575

967,221

Amounts owed to group undertakings are unsecured, interest free, have no fixed date of repayment and are repayable on demand.

7.	PROVISIONS FOR LIABILITIES

31.12.25

31.12.24

£

£

Deferred tax

215

287

Deferred

tax

£

Balance at 1st January 2025

287

Credit to Statement of Income and Retained Earnings during year

(72

)

Balance at 31st December 2025

215

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

100

Ordinary A

£1

100

100

The company has one class of ordinary shares. Ordinary shares have full rights in the company with respect to voting, dividend and capital distribution.

9.

RESERVES

Retained

earnings

£

At 1st January 2025

1,206,037

Profit for the year

508,545

Dividends

(400,000

)

At 31st December 2025

1,314,582

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

The Report of the Auditor was unqualified.

Philip Jones (Senior Statutory Auditor)

for and on behalf of Orcom Civvals Audit Limited

11.	ULTIMATE CONTROLLING PARTY

The immediate parent undertaking is Aegis Rail Holdings Limited, a company registered in England and Wales.

The smallest group in which the results of this company are consolidated is Ikos Consulting UK. Limited and copies of these consolidated financial statements are available from Companies House, Crown Way, Maindy, Cardiff, CF14 3UZ.

The ultimate parent undertaking is Ikos Group SAS, a company registered in France, and it is the largest group in which the results of this company are consolidated. Copies of these consolidated financial statements are available from the National Register of Companies, Institut National de la Propriété Industrielle, 26 bis de Leningrad, 75008 Paris, France.