Company Registration No. 08372083 (England and Wales)
OMETRIA LTD
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
OMETRIA LTD
COMPANY INFORMATION
Directors
I Mazour
D Lougouev
L H L Batchelor
E H Dos Santos Piedade
A D Cole
(Appointed 4 October 2024)
N S Slim
(Appointed 3 April 2025)
Secretary
J P Palmer
Company number
08372083
Registered office
Acre House
11-15 William Road
London
NW1 3ER
United Kingdom
Auditor
HW Fisher Audit
Acre House
11-15 William Road
London
NW1 3ER
OMETRIA LTD
CONTENTS
Page
Strategic report
1 - 3
Directors' report
4
Directors' responsibilities statement
5
Independent auditor's report
6 - 8
Group profit and loss account
9
Group statement of comprehensive income
10
Group balance sheet
11
Company balance sheet
12
Group statement of changes in equity
13
Company statement of changes in equity
14
Group statement of cash flows
15
Notes to the financial statements
16 - 31
OMETRIA LTD
STRATEGIC REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
- 1 -

The directors present the strategic report for the year ended 31 December 2024.

Principal activities

Founded in 2013, Ometria is a retail-specific customer data (CDP) and cross-channel marketing platform that enables enterprise retailers and retail brands to grow loyal engagement and customer revenue by sending personalised, relevant and precisely targeted marketing messages throughout the customer journey.

Business review

2024 was a year of contradictions for the retail sector. While the backdrop for consumer spending – cooling inflation and easing interest rates – was more positive compared to the turbulence of the previous years, retail brands still had to contend with muted consumer confidence and shifting spending habits.

 

In response to the macroeconomic climate, retail brands in the UK and North America continued to pursue initiatives aimed at finding efficiencies through technology consolidation and the use of artificial intelligence.

 

In 2024, Ometria strengthened its position as a leading choice for mid-market and enterprise retail brands recognising customer experience as a key driver of growth and engagement.

 

As brands prioritise building a robust, accessible data foundation to power both their marketing strategies and AI capabilities, Ometria’s CDXP solution – which seamlessly integrates customer data and marketing execution – has become key to consolidating and future-proofing their marketing tech stacks.

 

In EMEA, we maintained strong momentum in customer acquisition and retention throughout the year, welcoming a number of leading global retail brands as customers. Revenue from the enterprise segment increased, driven by both growth within existing customers and the acquisition of new enterprise logos.

 

In North America, we secured partnerships with numerous high-profile household brands, further expanding our presence within group portfolios and solidifying our position in this highly competitive market. The strength of our CDP offering played a key role in these wins, as businesses recognised the value of a unified customer view in driving personalised, data-led marketing. As a result, we closed the year with a record-breaking pipeline heading into 2025, positioning Ometria for even greater growth and impact in the region.

 

AI remained at the heart of Ometria’s 2024 product strategy. As the industry accelerates toward AI-powered marketing solutions, our decade-long investment in AI – coupled with our platform’s role as a single source of truth for customer data – has given us a distinct competitive advantage in addressing the evolving needs of marketing teams.

 

A major milestone in this area was the launch of AI Channel Optimisation, which leverages artificial intelligence to analyse shopper behaviour and deliver marketing messages on the channels where customers are most likely to engage and convert. We also made significant strides in our AI-driven strategic insights products, including AI-powered audience identification, omnichannel analysis, product journey mapping, and more.

 

Expanding and enhancing Ometria’s cross-channel marketing capabilities was a key focus in 2024. We introduced major upgrades to our native SMS and push messaging functionality, strengthening mobile targeting and engagement. Additionally, we made significant advancements in website personalisation capabilities to help retailers provide consistent experiences across marketing and their online stores. We also expanded our geotargeting capabilities, enabling omnichannel retailers to drive relevant store-based offers.

 

Amongst key enhancements to our data ingestion capabilities, we expanded our suite of enterprise integrations, improved custom data import functionality, and advanced onsite data capture through custom overlays, enabling brands to collect and activate customer data more efficiently.

 

Our growing Customer Advisory Board – consisting of the top Chief Marketing, Chief Digital and Chief Technology Officers of world-class $1bn+ retail brands – continued to play a vital role in ensuring our product strategy is always ahead of market expectations and technology trends.

OMETRIA LTD
STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 2 -

2024 saw a significant and swift expansion of Product and Engineering headcount to facilitate R&D activity, highlights including adding a new team in Germany. Alongside this the Talent function successfully facilitated the growth of the CS, Marketing and Sales Teams.

 

The People Team was expanded to increase partnering capacity and manager support, essential at a time of rapid headcount growth.

 

A new HRIS was delivered allowing Ometria to automate more and enhance the employee experience of onboarding. There was a relaunch of employee engagement initiatives aimed at facilitating team building across locations.

 

We reinforced our commitment to data privacy and information security by expanding our in-house expertise and aligning with internationally recognised standards and industry bodies. We strengthened our security and privacy team, enabling greater depth in both governance and operational execution. As part of this strategy, we extended our ISO certification to include ISO 27701, the global privacy extension to ISO 27001, underlining our focus on responsible data processing and privacy management.

 

To demonstrate transparency and assure partners of our cloud security posture, we joined the Cloud Security Alliance (CSA) as a corporate member, self-certified against the CAIQ (Consensus Assessment Initiative Questionnaire), and achieved CSA Trusted Cloud Provider status. We also became a silver corporate member of the International Association of Privacy Professionals (IAPP), enabling us to remain at the forefront of evolving regulatory and ethical standards in data protection. These steps support our goal of being a trusted, privacy-resilient partner to our clients and stakeholders.

 

Our latest voluntary ethics statement (which can be found at https://ometria.com/ethics-statement) outlines our commitments to modern slavery prevention, anti-corruption, and whistleblowing, in alignment with the compliance expectations of our enterprise and publicly listed clients.

 

The group’s outlook for 2025 is robust. Whilst we anticipate the wider economic challenges will remain well into the year, the business will continue to invest in its R&D and new business development activities, embedding further into the retail ecosystem in the UK and other geographies.

Financial review

The group made a loss before taxation for the year ended 31 December 2024 of £6,264,530 (2023: £7,064,843) due to our continued focus on significant R&D investment. This result is analysed in more detail below and the directors have also chosen to include a number of industry standard non-GAAP measures of performance.

 

The recognised revenue for the year increased to £14,159,667 (2023: £12,980,434), an increase of 9.1% year-on-year. Revenue in 2025 will show a significant increase from the contracts signed at the end of 2024 and early 2025, as the ARR growth starts to convert into recognised revenue over time.

 

As the business continues to invest in R&D and new business development, resulting in a statutory loss for the year, the Directors also present the profitability of the group’s deployed account (‘Deployed Account EBITDA’). Deployed Account EBITDA is measured as Recurring Revenue less the cost of sales, employee costs and other overheads to service these accounts as well as an allocation of shared general and administration overheads on a reasonable basis. It can be seen as a measure of Ometria’s underlying profit in the event the group ceased its investment in new product development and acquisition of new customers. On this basis, during the year ended 31 December 2024, the group delivered a Deployed Account EBITDA profit of £3,979,421 (2023: £3,899,454) and a Deployed Account EBITDA operating margin of 28% (2023: 30%), illustrating the strong fundamentals of the business.

 

The Directors also present Adjusted EBITDA, being EBITDA less exceptional items and share based payments costs.

 

The Adjusted EBITDA loss for the year is £5,751,724 (2023: £6,982,782).

Corporate governance, principal risks and uncertainties

The board consists of two executive, three non-executive directors and a non-executive chairman. The non-executive directors are appointed by the three largest institutional investors representatives: Infravia Growth Fund, Octopus Ventures and Bright Pixel - Sonae. Together with the chairman, all non-executive directors are experienced directors, responsible for strategic guidance and corporate oversight of multiple companies across different geographies.

OMETRIA LTD
STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 3 -

The directors of the board meet at least eight times a year. The subject of risk is continually discussed at board meetings as well as at the senior management meetings, which occur at least once a week. The principal risks and uncertainties are considered to be as follows:

 

Risk

Description

Mitigation Strategy

#1 - Data privacy and information security

Ometria’s core offering is the provision of a hosted software platform (integrated to its clients’ own ecommerce environment) to deliver digital marketing messages to their customers based on each customer’s analysed buying behaviours and preferences.

 

A breach of privacy law or security breach could lead to regulatory fines, reputational loss, extensive clean-up costs, lost management time, direct loss of turnover, prospect loss and customer churn, competitiveness, claims on insurance and payments to clients for breach of contract.

Ometria invests in

  • general counsel and DPO supported by world class lawyers and privacy professions based in Beijing, Bonn, Brussels, Chicago, London, Quebec, San Francisco and Washington. By having a community of professionals that our in-house team can call upon, we are better able to ensure that our clients meet their obligations towards their customers and we in turn meet our data processing obligations to our clients;

  • dedicated platform, privacy and security engineering team, including former IBM security engineers;

  • technical and organisational security measures to protect personal data;

  • internal resource and awareness training of its information security management system (audited and certificated to ISO 27001 and ISO 27701); and

  • annual penetration testing by CREST third-party security experts along with continual vulnerability scanning.

 

#2 - Liquidity

Ometria is a growth stage software-as-a-service (SaaS). Ometria’s management, with the support of the board of directors, is executing a plan under which the group R&D expenditure and investment in new business development exceeds the group’s income for a period of time, giving rise to a historical accounting loss and cash burn. This places reliance on the continued ability of the group to access the fund raising markets.

 

The group’s high investment in R&D and new business development activities was planned and supported by the group’s investors. Regular cash flow forecasts are prepared and reviewed by the board.

 

If spending in R&D and business expansion activities were to be eliminated from the financial results, the group would achieve profitability, due to the existing operational revenues being greater than the costs of maintaining the platform and supporting the customers.

 

 

 

On behalf of the board

I Mazour
Director
30 April 2025
OMETRIA LTD
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
- 4 -

The directors present their annual report and financial statements for the year ended 31 December 2024.

Principal activities

The principal activity of the company continued to be the development and provision of software for online retailers.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

I Mazour
D Lougouev
L H L Batchelor
E H Dos Santos Piedade
C Scanlan
(Resigned 13 September 2024)
G F Santamaria
(Resigned 3 April 2025)
A D Cole
(Appointed 4 October 2024)
N S Slim
(Appointed 3 April 2025)
Qualifying third party indemnity provisions

The company has made qualifying third party indemnity provisions and pension scheme indemnity provision for the benefit of its directors during the year. These provisions remain in force at the reporting date.

Strategic report

The gtrueroup has chosen in accordance with Companies Act 2006, s. 414C(11) to set out in the group's strategic report information required by Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, Sch. 7 to be contained in the directors' report.

Statement of disclosure to auditor

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the auditor of the company is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the auditor of the company is aware of that information.

On behalf of the board
I Mazour
Director
30 April 2025
OMETRIA LTD
DIRECTORS' RESPONSIBILITIES STATEMENT
FOR THE YEAR ENDED 31 DECEMBER 2024
- 5 -

The directors are responsible for preparing the Annual 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 United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). 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 group and company, and of the profit or loss of the group for that period. In preparing these financial statements, the directors are required to:

 

 

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the group’s and company’s transactions and disclose with reasonable accuracy at any time the financial position of the group and company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the group and company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

OMETRIA LTD
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF OMETRIA LTD
- 6 -
Opinion

We have audited the financial statements of Ometria Ltd (the 'parent company') and its subsidiaries (the 'group') for the year ended 31 December 2024 which comprise the group profit and loss account, the group statement of comprehensive income, the group balance sheet, the company balance sheet, the group statement of changes in equity, the company statement of changes in equity, the group statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

 

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's and parent company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

 

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

 

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

OMETRIA LTD
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF OMETRIA LTD
- 7 -
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the parent company and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report and the directors' report.

 

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of directors

As explained more fully in the directors' responsibilities statement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the parent company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

As part of our planning process:

 

The key procedures we undertook to detect irregularities including fraud during the course of the audit included:

 

OMETRIA LTD
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF OMETRIA LTD
- 8 -

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements even though we have properly planned and performed our audit in accordance with auditing standards. The primary responsibility for the prevention and detection of irregularities and fraud rests with the those charged with governance of the entity.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company’s members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Carolyn Hazard (Senior Statutory Auditor)
For and on behalf of HW Fisher Audit
Chartered Accountants
Statutory Auditor
Acre House
11-15 William Road
London
NW1 3ER
United Kingdom
30 April 2025
OMETRIA LTD
GROUP PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
- 9 -
2024
2023
Notes
£
£
Turnover
3
14,159,667
12,980,434
Cost of sales
(4,547,507)
(4,439,792)
Gross profit
9,612,160
8,540,642
Administrative expenses
(15,746,921)
(15,817,522)
Other operating income
52,800
-
Operating loss
4
(6,081,961)
(7,276,880)
Interest receivable and similar income
8
205,904
272,691
Interest payable and similar expenses
9
(388,473)
(60,654)
Loss before taxation
(6,264,530)
(7,064,843)
Tax on loss
10
529,203
745,462
Loss for the financial year
(5,735,327)
(6,319,381)
Loss for the financial year is all attributable to the owners of the parent company.
OMETRIA LTD
GROUP STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 DECEMBER 2024
- 10 -
2024
2023
£
£
Loss for the year
(5,735,327)
(6,319,381)
Other comprehensive income
Currency translation differences
(181,419)
327,401
Total comprehensive income for the year
(5,916,746)
(5,991,980)
Total comprehensive income for the year is all attributable to the owners of the parent company.
OMETRIA LTD
GROUP BALANCE SHEET
AS AT
31 DECEMBER 2024
31 December 2024
- 11 -
2024
2023
Notes
£
£
£
£
Fixed assets
Intangible assets
11
84,639
112,209
Tangible assets
12
33,415
50,779
118,054
162,988
Current assets
Debtors
15
3,307,647
3,636,687
Cash at bank and in hand
5,305,127
6,294,041
8,612,774
9,930,728
Creditors: amounts falling due within one year
16
(3,917,132)
(3,573,701)
Net current assets
4,695,642
6,357,027
Total assets less current liabilities
4,813,696
6,520,015
Creditors: amounts falling due after more than one year
17
(4,000,000)
-
Net assets
813,696
6,520,015
Capital and reserves
Called up share capital
20
847
847
Share premium account
21
44,614,795
44,613,534
Profit and loss reserves
(43,801,946)
(38,094,366)
Total equity
813,696
6,520,015
The financial statements were approved by the board of directors and authorised for issue on 30 April 2025 and are signed on its behalf by:
30 April 2025
I Mazour
D Lougouev
Director
Director
OMETRIA LTD
COMPANY BALANCE SHEET
AS AT 31 DECEMBER 2024
31 December 2024
- 12 -
2024
2023
Notes
£
£
£
£
Fixed assets
Intangible assets
11
84,639
112,209
Tangible assets
12
32,130
42,323
Investments
13
21,681
21,681
138,450
176,213
Current assets
Debtors
15
3,183,847
3,534,952
Cash at bank and in hand
5,213,705
6,144,322
8,397,552
9,679,274
Creditors: amounts falling due within one year
16
(3,896,257)
(3,502,020)
Net current assets
4,501,295
6,177,254
Total assets less current liabilities
4,639,745
6,353,467
Creditors: amounts falling due after more than one year
17
(4,000,000)
-
Net assets
639,745
6,353,467
Capital and reserves
Called up share capital
20
847
847
Share premium account
21
44,614,795
44,613,534
Profit and loss reserves
(43,975,897)
(38,260,914)
Total equity
639,745
6,353,467

As permitted by s408 Companies Act 2006, the company has not presented its own profit and loss account and related notes. The company’s loss for the year was £5,924,149 (2023 - £5,867,716 loss).

The financial statements were approved by the board of directors and authorised for issue on 30 April 2025 and are signed on its behalf by:
30 April 2025
I Mazour
D Lougouev
Director
Director
Company Registration No. 08372083
OMETRIA LTD
GROUP STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2024
- 13 -
Share capital
Share premium account
Profit and loss reserves
Total
Notes
£
£
£
£
Balance at 1 January 2023
845
44,561,250
(32,246,344)
12,315,751
Year ended 31 December 2023:
Loss for the year
-
-
(6,319,381)
(6,319,381)
Other comprehensive income:
Currency translation differences
-
-
327,401
327,401
Total comprehensive income for the year
-
-
(5,991,980)
(5,991,980)
Issue of share capital
20
2
-
0
-
2
Credit to equity for equity settled share-based payments
19
-
-
143,958
143,958
Issue of share capital
-
52,284
-
52,284
Balance at 31 December 2023
847
44,613,534
(38,094,366)
6,520,015
Year ended 31 December 2024:
Loss for the year
-
-
(5,735,327)
(5,735,327)
Other comprehensive income:
Currency translation differences
-
-
(181,419)
(181,419)
Total comprehensive income for the year
-
-
(5,916,746)
(5,916,746)
Credit to equity for equity settled share-based payments
19
-
-
209,166
209,166
Issue of share capital
-
1,261
-
1,261
Balance at 31 December 2024
847
44,614,795
(43,801,946)
813,696
OMETRIA LTD
COMPANY STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2024
- 14 -
Share capital
Share premium account
Profit and loss reserves
Total
Notes
£
£
£
£
Balance at 1 January 2023
845
44,561,250
(32,537,156)
12,024,939
Year ended 31 December 2023:
Loss and total comprehensive income for the year
-
-
(5,867,716)
(5,867,716)
Issue of share capital
20
2
-
0
-
2
Credit to equity for equity settled share-based payments
19
-
-
143,958
143,958
Other movements
-
52,284
-
52,284
Balance at 31 December 2023
847
44,613,534
(38,260,914)
6,353,467
Year ended 31 December 2024:
Loss and total comprehensive income for the year
-
-
(5,924,149)
(5,924,149)
Credit to equity for equity settled share-based payments
19
-
-
209,166
209,166
Other movements
-
1,261
-
1,261
Balance at 31 December 2024
847
44,614,795
(43,975,897)
639,745
OMETRIA LTD
GROUP STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2024
- 15 -
2024
2023
Notes
£
£
£
£
Cash flows from operating activities
Cash absorbed by operations
26
(5,829,939)
(6,229,428)
Interest paid
(388,473)
(60,654)
Income taxes refunded
1,274,665
609,125
Net cash outflow from operating activities
(4,943,747)
(5,680,957)
Investing activities
Purchase of intangible assets
(48,345)
(17,316)
Purchase of tangible fixed assets
(26,597)
(13,303)
Proceeds on disposal of tangible fixed assets
1,812
-
Interest received
209,318
294,547
Net cash generated from investing activities
136,188
263,928
Financing activities
Proceeds from issue of shares
1,261
52,286
Repayment of borrowings
-
(600,382)
Draw down of bank loans
4,000,000
-
Net cash generated from/(used in) financing activities
4,001,261
(548,096)
Net decrease in cash and cash equivalents
(806,298)
(5,965,125)
Cash and cash equivalents at beginning of year
6,294,041
11,929,974
Effect of foreign exchange rates
(182,616)
329,192
Cash and cash equivalents at end of year
5,305,127
6,294,041
OMETRIA LTD
NOTES TO THE GROUP FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
- 16 -
1
Accounting policies
Company information

Ometria Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Acre House, 11-15 William Road, London, England, NW1 3ER.

 

The group consists of Ometria Ltd and its subsidiaries Ometria Inc and Ometria GmbH.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. The company has therefore taken advantage of exemptions from the following disclosure requirements for parent company information presented within the consolidated financial statements:

 

1.2
Basis of consolidation

The consolidated group financial statements consist of the financial statements of the parent company Ometria Ltd together with Ometria Inc and Ometria GmbH.

 

All financial statements are made up to 31 December 2024. Where necessary, adjustments are made to the financial statements of subsidiaries to bring the accounting policies used into line with those used by other members of the group.

 

All intra-group transactions, balances and unrealised gains on transactions between group companies are eliminated on consolidation. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred.

Subsidiaries are consolidated in the group’s financial statements from the date that control commences until the date that control ceases.

1.3
Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company and group have adequate resources to continue in operational existence for the foreseeable future. The directors have prepared forecasts which indicate that the group will have sufficient resources so it can continue as a going concern for a period of at least twelve months from the date of approval of these financial statements. The post year end drawdown of the CIBC facility has provided further support to the group. The forecasts are based upon significant revenue growth assumptions, however they also include a high level of costs which are within the discretionary control of the directors and which are capable of being flexed, dependent upon revenue and margin performance. The directors are therefore confident that they can manage the cashflow requirements of the company and group and therefore continue to adopt the going concern basis of accounting in preparing the financial statements.

OMETRIA LTD
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 17 -
1.4
Turnover

Turnover is recognised at the fair value of the consideration receivable for services provided in the normal course of business and is shown net of VAT.

 

Turnover is recognised when the group has performed services in accordance with the agreed terms with the relevant customer and has obtained a right to consideration for those services.

 

Where such income has not been billed at the balance sheet date, it has been accrued for in the accounts as accrued income.

 

Where the customer pays in advance such as an annual/quarterly/monthly fee, the group defers that amount and recognises it as turnover over the period during which the service is performed on a straight line basis.

 

Where the right to consideration arises from the occurrence of a critical event (stage of deliverables or contract milestone) the turnover is recognised when the event occurs.

1.5
Research and development expenditure

Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

1.6
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost less accumulated amortisation and accumulated impairment losses.

Amortisation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

IP Address
10 years straight line
Other intangibles
3 years straight line
1.7
Tangible fixed assets

Tangible fixed assets are initially measured at cost net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
33.33% straight line method
Computers
33.33% straight line method

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the profit and loss account.

1.8
Fixed asset investments

Equity investments are measured at fair value through profit or loss, except for those equity investments that are not publicly traded and whose fair value cannot otherwise be measured reliably, which are recognised at cost less impairment until a reliable measure of fair value becomes available.

 

In the parent company financial statements, investments in subsidiaries are measured at cost less any accumulated impairment losses.

A subsidiary is an entity controlled by the group. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

OMETRIA LTD
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 18 -
1.9
Impairment of fixed assets

At each reporting period end date, the group reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.10
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks.

1.11
Financial instruments

The group has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the group's balance sheet when the group becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset and the net amounts presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

Impairment of financial assets

Financial assets are assessed for indicators of impairment at each reporting end date.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the group after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

1.12
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.

 

Share capital represents the nominal value of equity shares that have been issued.

 

Share premium represents amount subscribed for share capital in excess of nominal value. Any transaction costs associated with the issuing of shares are deducted from share premium.

 

Profit and loss reserves represent all current and prior period retained profit and losses.

1.13
Taxation

The tax income represents research and development tax credits.

OMETRIA LTD
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 19 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

 

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset if, and only if, there is a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.14
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.

 

The cost of any unused holiday entitlement is recognised in the year of employment.

 

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.15
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.16
Share-based payments

Equity-settled share-based payments are measured at fair value at the date of grant by reference to the fair value of the equity instruments granted using the Black-Scholes model. The fair value determined at the grant date is expensed on a straight-line basis over the vesting period, based on the estimate of shares that will eventually vest. A corresponding adjustment is made to equity.

When the terms and conditions of equity-settled share-based payments at the time they were granted are subsequently modified, the fair value of the share-based payment under the original terms and conditions and under the modified terms and conditions are both determined at the date of the modification. Any excess of the modified fair value over the original fair value is recognised over the remaining vesting period in addition to the grant date fair value of the original share-based payment. The share-based payment expense is not adjusted if the modified fair value is less than the original fair value.

 

Cancellations or settlements (including those resulting from employee redundancies) are treated as an acceleration of vesting and the amount that would have been recognised over the remaining vesting period is recognised immediately.

1.17
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leased asset are consumed.

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

OMETRIA LTD
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 20 -
1.18
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Judgements and key sources of estimation uncertainty

In the application of the group’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Key sources of estimation uncertainty

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows.

Valuation of share options

The fair value of share-based payments is determined at the grant date using a Black-Scholes valuation model. The inputs into the model include an assessment of a range of factors, including an expectation of theoretical share price volatility, a risk- free rate and an estimate of the vesting period. The directors consider the above assumptions to be reasonable based on the current size and conditions of the group and the sector it operates in. These factors are disclosed in more detail in Note 19.

3
Turnover and other revenue
2024
2023
£
£
Turnover analysed by class of business
Sale of services
14,159,667
12,980,434
2024
2023
£
£
Other significant revenue
Interest income
205,904
272,691
2024
2023
£
£
Turnover analysed by geographical market
UK
10,764,272
10,087,355
Rest of Europe
2,114,964
1,771,572
Rest of World
1,280,431
1,121,507
14,159,667
12,980,434
OMETRIA LTD
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 21 -
4
Operating loss
2024
2023
£
£
Operating loss for the year is stated after charging/(crediting):
Exchange differences apart from those arising on financial instruments measured at fair value through profit or loss
(143,520)
291,538
Research and development costs
3,002,881
2,956,329
Depreciation of owned tangible fixed assets
45,156
61,138
Amortisation of intangible assets
75,915
89,002
Share-based payments
209,166
143,958
Operating lease charges
263,446
211,304
5
Auditor's remuneration
2024
2023
Fees payable to the company's auditor and associates:
£
£
For audit services
Audit of the financial statements of the group and company
37,000
28,150
For other services
All other non-audit services
12,132
10,535
6
Employees

The average monthly number of persons (including directors) employed by the group and company during the year was:

Group
Company
2024
2023
2024
2023
Number
Number
Number
Number
Directors
3
3
2
2
Admin
104
104
96
93
Total
107
107
98
95

Their aggregate remuneration comprised:

Group
Company
2024
2023
2024
2023
£
£
£
£
Wages and salaries
9,957,799
9,884,851
8,445,275
8,012,938
Social security costs
1,166,580
1,169,538
1,085,959
1,064,801
Pension costs
386,297
394,396
360,386
371,464
11,510,676
11,448,785
9,891,620
9,449,203
Redundancy payments made or committed
-
275,534
-
270,113
OMETRIA LTD
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 22 -
7
Directors' remuneration
2024
2023
£
£
Remuneration for qualifying services
533,165
539,458
Company pension contributions to defined contribution schemes
13,750
13,750
546,915
553,208

The number of directors for whom retirement benefits are accruing under defined contribution schemes amounted to 2 (2023 - 2).

Remuneration disclosed above includes the following amounts paid to the highest paid director:
2024
2023
£
£
Remuneration for qualifying services
258,165
264,458
8
Interest receivable and similar income
2024
2023
£
£
Interest income
Other interest
205,904
272,691
9
Interest payable and similar expenses
2024
2023
£
£
Loan interest
388,473
60,654
10
Taxation
2024
2023
£
£
Current tax
UK corporation tax on profits for the current period
(529,203)
(745,462)
OMETRIA LTD
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
10
Taxation
(Continued)
- 23 -

The actual credit for the year can be reconciled to the expected credit for the year based on the profit or loss and the standard rate of tax as follows:

2024
2023
£
£
Loss before taxation
(6,264,530)
(7,064,843)
Expected tax credit based on the standard rate of corporation tax in the UK of 25.00% (2023: 19.00%)
(1,566,133)
(1,342,320)
Tax effect of expenses that are not deductible in determining taxable profit
601,103
528,705
Unutilised tax losses carried forward
904,541
758,775
Losses on discontinued operations not recognised
(1,204)
(390)
Research and development tax credit
(529,203)
(745,462)
Share based payment charge
52,292
27,352
Depreciation in excess of capital allowances
9,401
26,536
Ineligible loss on disposals
-
1,342
Taxation credit
(529,203)
(745,462)

The company has unutilised tax losses carried forward of £24,923,166 (2023: £23,311,219).

 

No deferred tax asset has been recognised on this amount as the company cannot be certain that there will be taxable profits arising from which the future reversal of the deferred tax asset could be deducted.

11
Intangible fixed assets
Group
IP
Address
Other
intangibles
Total
£
£
£
Cost
At 1 January 2024
45,954
254,154
300,108
Additions
-
0
48,345
48,345
At 31 December 2024
45,954
302,499
348,453
Amortisation
At 1 January 2024
8,942
178,957
187,899
Amortisation charged for the year
3,462
72,453
75,915
At 31 December 2024
12,404
251,410
263,814
Carrying amount
At 31 December 2024
33,550
51,089
84,639
At 31 December 2023
37,012
75,197
112,209
OMETRIA LTD
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
11
Intangible fixed assets
(Continued)
- 24 -
Company
IP
Address
Other
intangibles
Total
£
£
£
Cost
At 1 January 2024
45,954
254,154
300,108
Additions
-
0
48,345
48,345
At 31 December 2024
45,954
302,499
348,453
Amortisation and impairment
At 1 January 2024
8,942
178,957
187,899
Amortisation charged for the year
3,462
72,453
75,915
At 31 December 2024
12,404
251,410
263,814
Carrying amount
At 31 December 2024
33,550
51,089
84,639
At 31 December 2023
37,012
75,197
112,209
12
Tangible fixed assets
Group
Fixtures and fittings
Computers
Total
£
£
£
Cost
At 1 January 2024
163,063
351,727
514,790
Additions
-
0
26,597
26,597
Disposals
-
0
(4,183)
(4,183)
Exchange adjustments
-
0
608
608
At 31 December 2024
163,063
374,749
537,812
Depreciation
At 1 January 2024
161,258
302,753
464,011
Depreciation charged in the year
1,805
43,351
45,156
Eliminated in respect of disposals
-
0
(4,182)
(4,182)
Exchange adjustments
-
0
(588)
(588)
At 31 December 2024
163,063
341,334
504,397
Carrying amount
At 31 December 2024
-
0
33,415
33,415
At 31 December 2023
1,805
48,974
50,779
OMETRIA LTD
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
12
Tangible fixed assets
(Continued)
- 25 -
Company
Fixtures and fittings
Computers
Total
£
£
£
Cost
At 1 January 2024
163,063
318,577
481,640
Additions
-
0
26,597
26,597
Disposals
-
0
(4,183)
(4,183)
At 31 December 2024
163,063
340,991
504,054
Depreciation and impairment
At 1 January 2024
161,258
278,059
439,317
Depreciation charged in the year
1,805
34,984
36,789
Eliminated in respect of disposals
-
0
(4,182)
(4,182)
At 31 December 2024
163,063
308,861
471,924
Carrying amount
At 31 December 2024
-
0
32,130
32,130
At 31 December 2023
1,805
40,518
42,323
13
Fixed asset investments
Group
Company
2024
2023
2024
2023
Notes
£
£
£
£
Investments in subsidiary
14
-
0
-
0
21,681
21,681
Movements in fixed asset investments
Company
Shares in group undertakings
£
Cost or valuation
At 1 January 2024 and 31 December 2024
21,681
Carrying amount
At 31 December 2024
21,681
At 31 December 2023
21,681
OMETRIA LTD
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 26 -
14
Subsidiaries

Details of the company's subsidiaries at 31 December 2024 are as follows:

Name of undertaking
Registered Office Key
Class of
% Held
shares held
Direct
Ometria, Inc
1
Common stock
100.00
Ometria GmbH
2
Common stock
100.00

Registered office addresses:

1
Corporation Trust Center, 1209 Orange Street, Wilmington, New Castle County, Delaware 19801, USA
2
Eschersheimer Landstr. 42, 60322 Frankfurt am Main, Deutschland
15
Debtors
Group
Company
2024
2023
2024
2023
Amounts falling due within one year:
£
£
£
£
Trade debtors
1,876,554
1,647,962
1,874,641
1,647,962
Corporation tax recoverable
-
0
745,462
-
0
745,462
Amounts owed by group undertakings
-
-
3,706
6,631
Other debtors
285,731
203,735
267,851
170,284
Prepayments and accrued income
1,145,362
1,039,528
1,037,649
964,613
3,307,647
3,636,687
3,183,847
3,534,952
16
Creditors: amounts falling due within one year
Group
Company
2024
2023
2024
2023
£
£
£
£
Trade creditors
685,295
765,692
678,012
691,665
Other taxation and social security
654,197
566,983
654,312
567,094
Other creditors
141,008
57,958
143,275
60,193
Accruals and deferred income
2,436,632
2,183,068
2,420,658
2,183,068
3,917,132
3,573,701
3,896,257
3,502,020

Fixed and floating charges are held over the assets of Ometria Ltd including two bank accounts owned by Ometria Ltd and the company's intellectual properties.

17
Creditors: amounts falling due after more than one year
Group
Company
2024
2023
2024
2023
Notes
£
£
£
£
Bank loans and overdrafts
4,000,000
-
0
4,000,000
-
0
OMETRIA LTD
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
17
Creditors: amounts falling due after more than one year
(Continued)
- 27 -

In 2023, the company entered into a new revolving facility agreement, which was amended and restated in December 2024. Under the terms of the agreement, the company was entitled to a first milestone drawdown of a maximum of £4,000,000 once the group exceeded the agreed upon growth and liquidity requirements. These conditions were met in January 2024, and therefore the first drawdown of the facility took place on 15 February 2024. The facility is interest-bearing and has an initial termination of 28 July 2025, with the option to extend up to 36 months.

 

Interest is accrued at a rate of 5.9% plus the term SOFR reference rate administered by CME Group Benchmark Administration Limited.

18
Retirement benefit schemes
2024
2023
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
386,297
394,396

A defined contribution pension scheme is operated for all qualifying employees. The assets of the scheme are held separately from those of the group in an independently administered fund.

19
Share-based payment transactions

EMI share options

EMI share options have a contractual life of 4 years. First tranche matures 1 year after the start of vesting period, the remaining options vest monthly over the remaining 3 years. The Vesting condition is continuous employment. On the occurrence of an exit event, for example, a company reorganisation or sale, 50% of any unvested EMI option shall immediately vest at or immediately prior to such event.

 

Non EMI share options

First tranche of non-EMI share options mature within the first year after the start of vesting period, the remaining options vest monthly over the remaining 3 years. The vesting condition is continuous employment for non-EMI share options granted to the employees of the group. The options will be capable of exercise to the extent vested on an exit event.

 

The fair value

The fair value of the options is expensed over the vesting period and is arrived at using a Black-Scholes model. The key assumptions inherent in the use of the model are as follows:

OMETRIA LTD
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
19
Share-based payment transactions
(Continued)
- 28 -
Group and company
Number of share options
Weighted average exercise price
2024
2023
2024
2023
Number
Number
£
£
Outstanding at 1 January 2024
903,617
775,377
3.22
3.22
Granted
175,604
229,354
3.25
3.25
Forfeited
(25,149)
(85,026)
3.25
0.0001
Exercised
(9,382)
(16,088)
0.0001
0.0001
Outstanding at 31 December 2024
1,044,690
903,617
3.26
3.22
Exercisable at 31 December 2024
-
-
-
-

The options outstanding at 31 December 2024 had an exercise price ranging from £0.0001 to £6.26.

Group
Company
2024
2023
2024
2023
£
£
£
£
Expenses recognised in the year
Arising from equity settled share based payment transactions
209,166
143,958
209,166
143,958
20
Share capital
2024
2023
2024
2023
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Series 1 Ordinary shares of 0.01p each
916,383
916,383
93
93
Series 2 Ordinary shares of 0.01p each
2,882,921
2,882,921
288
288
Series B EIS shares of 0.01p each
173,832
173,832
17
17
3,973,136
3,973,136
398
398
OMETRIA LTD
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
20
Share capital
(Continued)
- 29 -
2024
2023
2024
2023
Preference share capital
Number
Number
£
£
Issued and fully paid
Series 1 Seed Preferred shares of 0.01p each
457,544
457,544
46
46
Series 2 Seed Preferred shares of 0.01p each
1,077,244
1,077,244
108
108
Series B VCT shares of 0.01p each
1,697,046
1,697,046
169
169
Series C shares of 0.01p each
1,260,022
1,260,022
126
126
4,491,856
4,491,856
449
449
Preference shares classified as equity
449
449
Total equity share capital
847
847

The Series 1 Ordinary shares, Series 2 Ordinary shares and Series B EIS have full voting rights with dividend participation and rights to participate in capital distribution (after payment of sums due to the holders of Series 1 and 2 Seed Preferred shares, Series B VCT shares and Series C shares) including any distribution on winding up. The shares are not redeemable.

 

During the financial year the company issued the following shares:

 

9000 series 1 ordinary shares of £0.0001 each at par following the exercise of share options.

 

382 series 1 ordinary shares of £0.0001 each at £3.25 following the exercise of share options.

 

In June 2020, the company issued a warrant to Wuessen Lending S.a.r.l. to subscribe in cash for 51,725 B VCT shares at £8.12 each. The subscription rights expire 10 years from the date of grant or earlier in the event of an exit. The value of the warrant was fair valued at inception and the charge relating to is expensed over 4 years through profit and loss. Charge expensed during the period £3,742 (2023: £7,759).

 

In July 2023, the company issued a warrant to Canadian Imperial Bank of Commerce to subscribe in cash for 9,164 Series C shares at £17.46 each. The subscription rights expire at the earlier of the fifth anniversary of a listing and the date of a share sale. The value of the warrant was fair valued at inception and the charge relating to is expensed over 4 years through profit and loss. Charge expensed during the period £11,138 (2023: nil).

 

21
Share premium account
Group
Company
2024
2023
2024
2023
£
£
£
£
At the beginning of the year
44,613,534
44,561,250
44,613,534
44,561,250
Other movements
1,261
52,284
1,261
52,284
At the end of the year
44,614,795
44,613,534
44,614,795
44,613,534
OMETRIA LTD
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 30 -
22
Financial commitments, guarantees and contingent liabilities

In 2023, the company entered into a new revolving facility agreement. Under the terms of the agreement, the company was entitled to a first milestone drawdown of a maximum of £4,000,000 once the group exceeded the agreed upon growth and liquidity requirements. These conditions were met in January 2024, and therefore the first drawdown of the facility took place on 15 February 2024. The facility is interest-bearing and has an initial termination date of 24 months after the original agreement date on 28 July 2025, with the option to extend up to 36 months.

 

As a result of the above facility, at the year end the first fixed and floating charges were held over the assets of Ometria Ltd, including its intellectual property and the company's trademark.

 

The facility agreement was amended and restated in December 2024.

23
Operating lease commitments
Lessee

At the reporting end date the group had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

Group
Company
2024
2023
2024
2023
£
£
£
£
Within one year
76,145
63,000
42,000
63,000
76,145
63,000
42,000
63,000
24
Events after the reporting date

In 2023, the company entered into a new revolving facility agreement. Under the terms of the revolving facility agreement, the company was entitled to a second milestone drawdown of a maximum of £4,000,000 once the group exceeded the agreed upon growth and liquidity requirements. These conditions were met in March 2025 and therefore the partial second drawdown of £3,300,000 took place on 29 April 2025.

The facility is interest-bearing and has a termination date of 36 months after the original agreement date of 28 July 2023.

 

As a result of the above facility, at the year end the first fixed and floating charges were held over the assets of Ometria Ltd, including its intellectual property and the company's trademark.

25
Related party transactions
Remuneration of key management personnel

The remuneration of key management personnel is as follows.

2024
2023
£
£
Aggregate compensation
1,843,560
1,826,446
Amounts expensed in relation to share options
55,531
40,668
Remuneration of directors

Directors' remuneration has been disclosed in Note 7 to the accounts.

OMETRIA LTD
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 31 -
26
Cash absorbed by group operations
2024
2023
£
£
Loss for the year after tax
(5,735,327)
(6,319,381)
Adjustments for:
Taxation credited
(529,203)
(745,462)
Finance costs
388,473
60,654
Investment income
(205,904)
(272,691)
Gain on disposal of tangible fixed assets
(1,810)
-
Amortisation and impairment of intangible assets
75,915
89,002
Depreciation and impairment of tangible fixed assets
45,156
61,138
Equity settled share based payment expense
209,166
143,958
Movements in working capital:
(Increase)/decrease in debtors
(419,836)
758,469
Increase/(decrease) in creditors
343,431
(5,115)
Cash absorbed by operations
(5,829,939)
(6,229,428)
27
Analysis of changes in net funds - group
1 January 2024
Cash flows
Exchange rate movements
31 December 2024
£
£
£
£
Cash at bank and in hand
6,294,041
(806,298)
(182,616)
5,305,127
Borrowings excluding overdrafts
-
(4,000,000)
-
(4,000,000)
6,294,041
(4,806,298)
(182,616)
1,305,127
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