ACCOUNTS - Final Accounts preparation

Registered number: 07447255

STERIA (POOLED INVESTMENTS) TRUSTEES LIMITED

UNAUDITED

DIRECTORS' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

STERIA (POOLED INVESTMENTS) TRUSTEES LIMITED

CONTENTS

	Page
Company Information	1
Directors' Report	2
Income Statement	3
Statement of Financial Position	4
Notes to the Financial Statements	5 - 6

STERIA (POOLED INVESTMENTS) TRUSTEES LIMITED

COMPANY INFORMATION

Directors	The Law Debenture Pension Trust Corporation plc (generally represented by Mr Keith Scott)
	Mrs H E M Robertson
	Independent Trustee Services Limited (generally represented by Mr Frank Oldham)


Registered number	07447255


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

Page 1

STERIA (POOLED INVESTMENTS) TRUSTEES 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.

Principal activity

The Company is dormant and has not traded in the current year or the preceding year. Accordingly, no Statement of Comprehensive Income or Statement of Changes in Equity is presented.

The Company acts as the Corporate Trustee of the Steria Pooled Investment Fund.

Directors

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

The Law Debenture Pension Trust Corporation plc (generally represented by Mr Keith Scott)

Mrs H E M Robertson

Independent Trustee Services Limited (generally represented by Mr Frank Oldham)

Qualifying third party indemnity provisions

The Directors of the Company have the benefit of indemnities from Sopra Steria Limited under the rules of the relevant pension scheme. These may (to some extent) be qualifying third party indemnity provisions under Section 234 or qualifying pension scheme indemnity provisions under Section 235 of the Companies Act 2006. The indemnity provisions do not provide cover in the event that a Director is proved to have acted fraudulently or in knowing breach of trust.

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 23 June 2026 and signed on its behalf.

Independent Trustee Services Limited

Director

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STERIA (POOLED INVESTMENTS) TRUSTEES 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.

The notes on pages 5 to 6 form part of these financial statements.

Page 3

STERIA (POOLED INVESTMENTS) TRUSTEES LIMITED

REGISTERED NUMBER: 07447255

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£

Current assets
Debtors: amounts falling due within one year	3	2	2
Net assets		2	2

Capital and reserves
Called up share capital	2	2
Shareholder's funds	2	2

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 23 June 2026.

Independent Trustee Services Limited

Director

The notes on pages 5 to 6 form part of these financial statements.

Page 4

STERIA (POOLED INVESTMENTS) TRUSTEES 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 Republic of Ireland (FRS 102) and the Companies Act 2006.

The presentation currency used in these financial statements 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 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 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

STERIA (POOLED INVESTMENTS) TRUSTEES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Debtors

					2025	2024
					£	£


Amounts owed by group undertakings	2	2

4.	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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