ACCOUNTS - Final Accounts preparation

Registered number: 2958406

STERIA BSP LIMITED

UNAUDITED

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025


STERIA BSP LIMITED

CONTENTS

	Page
Company Information	1
Director's Report	2
Income Statement	3
Statement of Financial Position	4
Notes to the Financial Statements	5 - 7


STERIA BSP LIMITED

COMPANY INFORMATION

Director	Ms M Greene


Registered number	2958406


Registered office	6th Floor
	1 Bartholomew Close
	London
	EC1A 7BL

Page 1


STERIA BSP LIMITED

FOR THE YEAR ENDED 31 DECEMBER 2025

The Director presents her report and the financial statements for the year ended 31 December 2025.

Director's responsibilities statement

The Director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.

Company law requires the Director to prepare financial statements for each financial year. Under that law the Director has 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 Director must not approve the financial statements unless she is 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 Director is required to:

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

∙make judgments 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 Director is 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 her to ensure that the financial statements comply with the Companies Act 2006. She is 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.

Director

The Director who served during the year and to the date of this report was:

Ms M Greene

Small companies' note

In preparing this report, the Director has taken advantage of the small companies' exemptions provided by sections 414B and 415A of the Companies Act 2006 which include the exemption from producing a Strategic Report.

This report was approved by the board on 29 May 2026 and signed on its behalf.

Ms M Greene

Director

Page 2


STERIA BSP LIMITED

INCOME STATEMENT

FOR THE YEAR ENDED 31 DECEMBER 2025

The Company has not traded during the year or the preceding financial year. During these periods, the Company received no income and incurred no expenditure and therefore made neither profit nor loss.

Accordingly, no Statement of Comprehensive Income nor Statement of Changes in Equity is presented.

The notes on pages 5 to 7 form part of these financial statements.

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STERIA BSP LIMITED REGISTERED NUMBER:2958406

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

	2025	2024
Note	£	£

Current assets
Debtors: amounts falling due within one year	3	1	1
Net assets		1	1

Capital and reserves
Called up share capital	4	1	1
Shareholder's Funds		1	1

For the year ended 31 December 2025, the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The Director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 29 May 2026.

Ms M Greene

Director

The notes on page 5 to 7 form part of these financial statements.

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STERIA BSP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

The Company is a private company limited by shares, registered in England and Wales. The registered office is 6th Floor, 1 Bartholomew Close, London EC1A 7BL.

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 (FRS 102) and the Companies Act 2006.

The Company's functional and presentational currency is Pounds Sterling.

The financial statements have been prepared on the historical cost basis, except financial instruments which are measured in terms of IFRS 9 'Financial Instruments'. The principal accounting policies set out below have been consistently applied to all periods presented.

The Company has applied the exemption in FRS 102 paragraph 35.10(m) which allows a dormant company to retain its accounting policies applied under the entity's previous accounting framework for reported assets, liabilities and equity at the date of transition to this FRS, untill there is any change to those balances or the Company undertakes any new transactions.

The presentation of financial statements in compliance with FRS 102 normally requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies. The Director considers that there are no areas of significant estimation or uncertainity in these financial statements.

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 FRS 102:

∙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 Sopra Steria Group S.A. as at 31 December 2025 and these financial statements may be obtained from www.soprasteria.com.

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STERIA BSP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.3

Going concern

The Director is satisfied that the Company has adequate resources for its foreseeable needs given that it is non-trading and has positive net assets. For this reason, the Director has concluded that there are no material uncertainties in adopting the going concern basis in preparing the financial statements.

2.4

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.

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs 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 receivables fall into this category of financial instruments.

Debtors

					2025	2024
					£	£


Amounts owed by group undertakings	1	1

4.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

1 (2024: 1) Ordinary Share share of £1.00	1	1

Page 6


STERIA BSP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

5.	Controlling party

The Company's immediate holding company is Sopra Steria Limited, a company registered in England and Wales.

The Company's ultimate holding company at the end of the reporting period is Sopra Steria Group S.A., a company registered in France. Sopra Steria Group S.A. has included the Company and its immediate holding company in its group accounts, copies of which may be obtained from Sopra Steria Group S.A., PAE les Glaisins, 74940 Annecy-le-Vieux, France. They are also available on the Sopra Steria Group website at www.soprasteria.com.

The smallest and largest group in which the results of the Company are consolidated is Sopra Steria Group S.A., a company incorporated in France. In these accounts "Group" refers to the group of companies of which Sopra Steria Group S.A. is the ultimate holding company.

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