ACCOUNTS - Final Accounts preparation

Registered number: 05098178

CXPARTNERS LIMITED

UNAUDITED

DIRECTORS' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025


CXPARTNERS LIMITED

COMPANY INFORMATION

Directors	M P-Y Commanay
	Mr J J Moran


Company secretary	Mr G M Brooks-Usher


Registered number	05098178


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


CXPARTNERS LIMITED

CONTENTS

	Page
Directors' Report	1
Statement of Comprehensive Income	2
Statement of Financial Position	3
Notes to the Financial Statements	4 - 5


CXPARTNERS LIMITED

DIRECTORS' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

The Directors present their report and the financial statements for the year ended 31 December 2025.

Directors' responsibilities statement

The Directors are responsible for preparing 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 101 ‘Reduced Disclosure Framework’. 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 and then apply them consistently;

∙make judgments and accounting estimates that are reasonable and prudent;

∙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 2006. They 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.

Directors

The Directors who served during the year and to the date of this report were:

M P-Y Commanay

Mr J J Moran

Small companies' note

In preparing this report, the Directors have 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 11 June 2026 and signed on its behalf.

Mr J J Moran

Director

Page 1


CXPARTNERS LIMITED

STATEMENT OF COMPREHENSIVE INCOME

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 4 to 5 form part of these financial statements.

Page 2


CXPARTNERS LIMITED REGISTERED NUMBER:05098178

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

		2025		2024
Note		£000		£000



Creditors: amounts falling due within one year	3	(1,152)		(1,152)
Net current liabilities			(1,152)		(1,152)
Total assets less current liabilities			(1,152)		(1,152)



Net liabilities			(1,152)		(1,152)

Capital and reserves
Called up share capital	4	-	-
Retained losses		(1,152)	(1,152)
Shareholder's deficit		(1,152)	(1,152)

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

The 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 Directors acknowledge their 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 entities 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 11 June 2026.

Mr J J Moran

Director

The notes on pages 4 to 5 form part of these financial statements.

Page 3


CXPARTNERS 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 101 'Reduced Disclosure Framework' (FRS 101) and the Companies Act 2006.

The company's functional and presentational currency is Pound sterling and amount are presented in round thousands (£000) except where otherwise stated.

The preparation of financial statements in compliance with FRS 101 normally requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The Directors consider that there are no areas of significant estimation or uncertainty in these financial statements.

2.2

Financial Reporting Standard 101 - reduced disclosure exemptions

In preparing these financial statements the Company has taken advantage of the disclosure exemptions conferred by FRS 101. Therefore these financial statements do not include:

•certain comparative information as otherwise required by UK-adopted International Accounting Standards;

•certain disclosures regarding the Company's capital;

•a statement of cash flows;

•the effect of future accounting standards not yet adopted;

•the disclosure of the remuneration of key management personnel; and

•disclosure of related party transactions with other wholly owned members of the group headed by Sopra Steria Group S.A.

In addition, and in accordance with FRS 101, further disclosure exemptions have been adopted because equivalent disclosures are included in the consolidated financial statements of Sopra Steria Group S.A. These financial statements do not include certain disclosures in respect of:

•Share-based payments;

•Financial Instruments (other than certain disclosures required as a result of recording financial instruments at fair value);

•Fair value measurement (other than certain disclosures required as a result of recording financial instruments at fair value); and

•Impairment of assets.

The financial statements of Sopra Steria Group S.A can be obtained as described in note 5.

2.3

Going concern

The Directors decided to cease operating and transfer the Company's trade and assets to its immediate parent company on 31 December 2023. Therefore the Directors have concluded that it is not appropriate to adopt a going concern basis of preparation in these financial statements. Accordingly, these financial statements have been prepared on a basis other than going concern. There were no material effects as a result of preparing these financial statements on a basis other than going concern.

Page 4


CXPARTNERS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

3.	Creditors: Amounts falling due within one year
		2025	2024
		£000	£000

	Amounts owed to group undertakings	1,152	1,152

4.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

4,783 (2024: 4,783) Ordinary shares of £0.0005 each	2.39	2.39

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 and listed on the Euronext stock exchange. 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.

Page 5