REGISTERED NUMBER: 13119410 (England and Wales)

Financial Statements

for the Year Ended 31 December 2024

for

Meteor Holdco Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M Caetano

B Mota

AP Antunes

T Vieira

REGISTERED OFFICE:

C/o Fabrikat

Hamilton Road

Sutton in Ashfield

Nottingham

Nottinghamshire

NG17 5LN

REGISTERED NUMBER:

13119410 (England and Wales)

AUDITORS:

Bates Weston Audit Ltd

Statutory Auditors

Chartered Accountants

The Mills

Canal Street

Derby

DE1 2RJ

SOLICITORS:

Nelsons

Sterne House

Lodge Lane

Derby

DE1 3WD

FIXED ASSETS

Investments

4

80,701

80,701

CURRENT ASSETS

Debtors

5

264,601

324,061

CREDITORS

Amounts falling due within one year

6

71,450

14,341

NET CURRENT ASSETS

193,151

309,720

TOTAL ASSETS LESS CURRENT LIABILITIES

273,852

390,421

CAPITAL AND RESERVES

Called up share capital

10,000

10,000

Share premium

93,000

93,000

Retained earnings

170,852

287,421

SHAREHOLDERS' FUNDS

273,852

390,421

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 September 2025 and were signed on its behalf by:

AP Antunes - Director

1.	STATUTORY INFORMATION

Meteor Holdco Limited is a private company, limited by shares , registered in England and Wales. 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Vigent Group SGPS S.A. is regarded by the directors as being the company's ultimate parent company at the balance sheet date.

The 100% share capital of the group was acquired by Metalogalva - Irmaos Silvas, S. A. on 6 March 2024.

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 Profit and Loss Account, 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.

Going concern

The accounts have been prepared on the going concern basis but subject to a material uncertainty.

Following the sale of the group of companies, a final decision is yet to be made on whether a group simplification of non-trading entities will take place within a period of 12 months from the accounts date of issue. The activities of the trading subsidiary would remain unaffected.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2024

and 31 December 2024

80,701

NET BOOK VALUE

At 31 December 2024

80,701

At 31 December 2023

80,701

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Meteor Bidco Limited

Registered office: Hamilton Road, Sutton-In-Ashfield, Nottingham, United Kingdom, NG17 5LN

Nature of business: Intermediate parent

%

Class of shares:

holding

Ordinary

100.00

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Amounts owed by group undertakings

264,601

324,061

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Amounts owed to group undertakings

71,450

-

Other creditors

-

1,000

Accrued expenses

-

13,341

71,450

14,341

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

The Report of the Auditors was unqualified.

Wayne Thomas FCA (Senior Statutory Auditor)

for and on behalf of Bates Weston Audit Ltd