ACCOUNTS - Final Accounts preparation

Registered number: 04566019

SOPRA STERIA EMPLOYEE TRUSTEE COMPANY LIMITED

UNAUDITED

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

SOPRA STERIA EMPLOYEE TRUSTEE COMPANY LIMITED

CONTENTS

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

SOPRA STERIA EMPLOYEE TRUSTEE COMPANY LIMITED

COMPANY INFORMATION

Directors	Ms V Arun
	Mr S P Green
	Ms C A Horton-Fairbrass
	Mr C D Redmond
	Ms H E M Robertson


Registered number	04566019


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

Page 1

SOPRA STERIA EMPLOYEE TRUSTEE COMPANY 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

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

Ms V Arun
Mr S P Green (appointed 1 April 2026)

Mr M P Hildreth (resigned 1 April 2026)

Ms C A Horton-Fairbrass

Mr C D Redmond

Ms H E M Robertson

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 30 June 2026 and signed on its behalf.

Mr S P Green

Director

Page 2

SOPRA STERIA EMPLOYEE TRUSTEE COMPANY 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 or loss.

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

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SOPRA STERIA EMPLOYEE TRUSTEE COMPANY LIMITED

REGISTERED NUMBER: 04566019

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£

Current assets
Debtors: amounts falling due within one year	3	100,002	100,002
Net assets		100,002	100,002

Capital and reserves
Called up share capital	4	100,002	100,002
Shareholder's funds		100,002	100,002

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 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 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 30 June 2026.

Mr S P Green

Director

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

Page 4

SOPRA STERIA EMPLOYEE TRUSTEE COMPANY 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 section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

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

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 preparation 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 Directors consider 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 the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

∙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 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.

Page 5

SOPRA STERIA EMPLOYEE TRUSTEE COMPANY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.3

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 debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) 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 debtors due fall into this category of financial instruments.

Debtors

					2025	2024
					£	£


Amounts owed by group undertakings	100,002	100,002

4.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

100,002 (2024: 100,002) Ordinary shares of £1.00 each	100,002	100,002

Page 6

SOPRA STERIA EMPLOYEE TRUSTEE COMPANY 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 UK Corporate 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.

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