REPORT ON CORPORATE INCOME TAX INFORMATION

in compliance with chapter 10a of Directive 2013/34/EU (‘country-by-country reporting’)

Section 1. General information

Name of ultimate parent of group / of standalone company	SSP Group plc
Country of registered office of ultimate parent undertaking	United Kingdom of Great Britain and Northern Ireland (the)
Date of start of financial year	2024-10-01
Date of end of financial year	2025-09-30
Reporting currency	GBP
Application of option to report in accordance with taxation reporting instructions	true
Name and registered office of a single subsidiary undertaking which has published the report on income tax information of an undertaking that is not governed by the law of a Member State	Select Service Partner Ireland Limited 6th Floor, 2 Grand Canal Square, Dublin 2, Ireland
Name and address of a single branch which has published the report on income tax information of an undertaking that is not governed by the law of a Member State	-
Language of report	en

Section 2. Overview of information on a country-by-country basis

Name of Member State or tax jurisdiction	Country code of Member State or tax jurisdiction	Revenues	Profit (loss) before tax	Income tax paid (on cash basis)	Income tax accrued – current year	Accumulated earnings	Number of employees
AUSTRIA	AT	30385102	-359416	423	235	-1553635	330
BELGIUM	BE	75216510	-1041469	-437906	0	-6047349	457
BULGARIA	BG	904629	-1692755	0	0	-3362589	45
CYPRUS	CY	2954935	166728	96577	191796	34134622	18
DENMARK	DK	46755100	-745395	0	0	-72617941	310
ESTONIA	EE	1207826	-54362	0	0	-1338533	29
FINLAND	FI	36962336	1212518	-135735	0	-566359	313
FRANCE	FR	254126713	-39848422	229678	198272	-122573132	2298
GERMANY	DE	238066289	-32775639	0	0	-213260273	2935
GREECE	GR	59470739	5227296	942713	822940	-2501848	630
HUNGARY	HU	22051439	-19374	22351	14244	318531	220
ICELAND	IS	14110208	-750012	0	0	-7583017	95
IRELAND	IE	55439531	1105955	0	9458	-10384545	527
ITALY	IT	4172306	-23848871	0	0	-26081346	91
LITHUANIA	LT	721089	74351	0	0	74617	24
LUXEMBOURG	LU	16471814	174525	0	0	2121227	124
NETHERLANDS	NL	29759305	-7604092	0	0	-29441126	451
NORWAY	NO	155860487	-5253818	268724	737929	60318341	1167
SPAIN	ES	209494705	405088	656522	1738122	25585244	2065
SWEDEN	SE	69606465	-4217571	690631	0	22079405	584
All other tax jurisdictions (aggregated basis)
		3001707130	176007236	23300968	21383301	847569679	34267

Section 3. List of subsidiaries and activities

Name of Member State or tax jurisdiction	Country code of Member State or tax jurisdiction	Name of subsidiary undertakings consolidated in financial statements of ultimate parent undertaking	Brief description per country of nature of activities in Member State or tax jurisdiction
AUSTRIA	AT	SSP Österreich GmbH	Sales, Marketing, or Distribution
BELGIUM	BE	SSP Belgium SPRL SSP Aérobel SPRL	Sales, Marketing, or Distribution
BULGARIA	BG	Select Service Partner Bulgaria EOOD	Sales, Marketing, or Distribution
CYPRUS	CY	SSP Catering Cyprus Limited SSP Louis Airport Restaurants Limited	Sales, Marketing, or Distribution
DENMARK	DK	SSP Denmark ApS	Sales, Marketing, or Distribution
ESTONIA	EE	Select Service Partner Eesti A/S	Sales, Marketing, or Distribution
FINLAND	FI	Select Service Partner Finland Oy	Sales, Marketing, or Distribution
FRANCE	FR	Bars et Restaurants Aéroport Lyon Saint Exupéry SAS Les Buffets Boutiques et Services des Autoroutes de France SNC Select Service Partner SAS SSP Aéroports Parisiens SASU SSP Caraibes SASU SSP France Financing SAS SSP Museum SAS SSP Paris SASU SSP Province SAS	Sales, Marketing, or Distribution; Holding shares or other equity instruments
GERMANY	DE	SSP Deutschland GmbH SSP Financing Germany GmbH Station Food GmbH	Sales, Marketing, or Distribution; Holding shares or other equity instruments
GREECE	GR	Select Service Partner Restaurants Hellas Single Member SA	Sales, Marketing, or Distribution
HUNGARY	HU	SSP Hungary Catering Kft	Sales, Marketing, or Distribution
ICELAND	IS	SSP Iceland ehf.	Sales, Marketing, or Distribution
IRELAND	IE	Select Service Partner Ireland Limited	Sales, Marketing, or Distribution
ITALY	IT	SSP Italia S.R.L.	Sales, Marketing, or Distribution
LITHUANIA	LT	Select Service Partner Lithuania UAB	Sales, Marketing, or Distribution
LUXEMBOURG	LU	SSP Luxembourg SA	Sales, Marketing, or Distribution
NETHERLANDS	NL	SSP Nederland BV	Sales, Marketing, or Distribution
NORWAY	NO	Select Service Partner AS SSP Norway Financing AS	Sales, Marketing, or Distribution; Holding shares or other equity instruments
SPAIN	ES	Foodlasa, SLU Select Service Partner S.A.U Select Service Partner Spain Financing SLU SSP Airport Restaurants SLU	Sales, Marketing, or Distribution; Holding shares or other equity instruments
SWEDEN	SE	Scandinavian Service Partner AB SSP Newco AB SSP Sweden Financing AB	Sales, Marketing, or Distribution; Holding shares or other equity instruments

Section 4. Omitted information

Disclosure of type of information omitted
Information omitted	Information omitted, other tax jurisdictions	Explanation of reason for omission of information
-	-	-
Disclosure of information omitted for previous financial years
-

Section 5. Explanations for material discrepancies between income tax paid and accrued

Explanation of any material discrepancies between income tax paid and accrued
Income tax paid covers actual tax paid during the year including payments and refunds relating to prior periods, whereas income tax accrued represents the estimated current tax charge on the current period's taxable profits.

Conclusion

The report is prepared in accordance with the requirements of Directive 2013/34EU as amended. Accordingly, the data is presented on an aggregated basis without eliminating intercompany transactions, and excludes deferred tax. Therefore, it will differ from the Group’s financial statements which are prepared in accordance with International Financial Reporting Standards.