REGISTERED NUMBER: SC357302 (Scotland)

ASPECT SURVEYS LIMITED

AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

G J Campbell

M G T Marriott

D Gough

J R Goodwin

REGISTERED OFFICE:

11 Portland Road

Kilmarnock

Ayrshire

KA1 2BT

REGISTERED NUMBER:

SC357302 (Scotland)

SENIOR STATUTORY AUDITOR:

Bryan Swan, CA

AUDITORS:

Rogerson & Goldie

Chartered Accountants

29 Portland Road

Kilmarnock

Ayrshire

KA1 2BY

FIXED ASSETS

Investments

4

1

1

CURRENT ASSETS

Debtors

5

2,350,000

2,350,000

Cash at bank

29,718

33,304

2,379,718

2,383,304

CREDITORS

Amounts falling due within one year

6

9,359

11,100

NET CURRENT ASSETS

2,370,359

2,372,204

TOTAL ASSETS LESS CURRENT LIABILITIES

2,370,360

2,372,205

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

2,370,260

2,372,105

SHAREHOLDERS' FUNDS

2,370,360

2,372,205

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 July 2026 and were signed on its behalf by:

J R Goodwin - Director

1.	STATUTORY INFORMATION

Aspect Surveys Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2025

and 31 December 2025

1

NET BOOK VALUE

At 31 December 2025

1

At 31 December 2024

1

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

2,350,000

2,350,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

7,481

5,356

Taxation and social security

1,128

4,744

Other creditors

750

1,000

9,359

11,100

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

The Report of the Auditors was unqualified.

Bryan Swan, CA (Senior Statutory Auditor)

for and on behalf of Rogerson & Goldie

8.	POST BALANCE SHEET EVENTS

On 1st April 2026, the trade and assets of Aspect Land and Hydrographic Surveys Limited were hived up to the parent company SOCOTEC UK Limited. As a result of the hive up, the company became a dormant company on 1st April 2026.

9.	ULTIMATE CONTROLLING PARTY

The ultimate parent undertaking at 31 December 2025 was Polaris SOCOTEC SAS, a Company incorporated in France, which owned 99.70% of SOCO 1 SAS. As at 31 December 2025 SOCO 1 SAS owned 100% of Holding Socotec SAS, which as at 31 December 2025 held 98.19% of the issued share capital of Phoenix UK 2020 Limited, a company registered in England and Wales, which is the ultimate domestic parent of this entity. Polaris SOCOTEC SAS is the parent undertaking of the smallest and largest group to consolidate these financial statements and this company is included in the consolidated financial statements of Polaris SOCOTEC SAS, a copy of which will be submitted alongside these financial statements and may be obtained from The Registrar of Companies, Companies Registration Office, Companies House, Crown Way, Maindy, Cardiff, CF14 3UZ.

In the opinion of the directors the ultimate controlling party is Sophinvest SA, a company registered in Luxembourg. Sophinvest SA, owns 62.86% of Polaris SOCOTEC SAS the ultimate parent undertaking.