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Company registration number: 07995485
| FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 DECEMBER 2024
| IMETA HOLDINGS LIMITED
IMETA HOLDINGS LIMITED |  |
COMPANY INFORMATION
Directors | Mr D J Rushworth
| Mrs S Duliman
Registered number | 07995485
Registered office | Tollbar House
| Tollbar Way
| Hedge end
| Southampton
| SO30 2ZP
Independent auditor | Menzies LLP
| Chartered Accountants & Statutory Auditor
| 3000a Parkway
| Whiteley
| Hampshire
| PO15 7FX
IMETA HOLDINGS LIMITED |  |
CONTENTS
| Page
Statement of Financial Position | 1
Notes to the Financial Statements | 2 - 5
IMETA HOLDINGS LIMITED REGISTERED NUMBER:07995485 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 5 |  | 2,097,841 |  | 2,097,841
|  |  | 2,097,841 |  | 2,097,841
Current assets |  |  |  |  |
Cash at bank and in hand |  | - |  | 58,883 |
|  | - |  | 58,883 |
Creditors: amounts falling due within one year | 6 | (1,774,140) |  | (1,833,023) |
Net current liabilities |  |  | (1,774,140) |  | (1,774,140)
Total assets less current liabilities |  |  | 323,701 |  | 323,701
Net assets |  |  | 323,701 |  | 323,701
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 281 |  | 281
Share premium account |  |  | 321,277 |  | 321,277
Profit and loss account |  |  | 2,143 |  | 2,143
|  |  | 323,701 |  | 323,701
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with 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 by:
................................................ Mrs S Duliman
Director
Date: 13 November 2025
The notes on pages 2 to 5 form part of these financial statements. Page 1
IMETA HOLDINGS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | General information
iMeta Holdings Limited is a private company limited by shares, registered in England and Wales. The address of its registered office is disclosed on the company information page. 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
As detailed in note 7 of these financial statements, in the post year end period the company commenced the hive up of its trade and assets to Actimize UK Limited (a fellow group company) at book value. Following the transfer of the assets and liabilities, the company ceased trading. As there is no intention to acquire a replacement trade, the Directors have not prepared the Financial Statements on a going concern basis.
| 2.3 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.4 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.5 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 2
IMETA HOLDINGS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.6 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with 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 trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, 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. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.
3. | Employees
The average monthly number of employees, including directors, during the year was 2 (2023 - 3).
| 3.1 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
4. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2023 - 3).
Page 3
IMETA HOLDINGS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
5. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 January 2024 | 2,097,841
| At 31 December 2024 | 2,097,841
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 1,774,140 | 1,833,023
|  | 1,774,140 | 1,833,023
7. | Post balance sheet events
The following non adjusting events have occured since 31 December 2024: Subsequent to the Balance Sheet date, the company has commenced a hive-up transaction, whereby the trade, assets and liabilities of the company were transferred up to Actimize UK Limited. At the point that this transfer commenced the company has ceased trading and therefore the financial statements have been prepared on a basis other than going concern.
8. | Controlling party
The intermediate parent company is Actimize UK Limited, A company incorporated in England and Wales. The registered office address of the company is Tollbar House, Tollbar Way, Hedge End, Southampton, SO30 2ZP. The ultimate parent company is Nice Holdings Limited, A company incorporated in Israel. The registered office address of the company 13 Zarchin Street, P.O. Box 690, Ra’anana 4310602, Israel. Page 4
IMETA HOLDINGS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
9. | Auditor's information
The auditor's report on the financial statements for the year ended 31 December 2024 was unqualified.
| In their report, the auditor emphasised the following matter without qualifying their report: We draw attention to Note 2.2 to the financial statements which explains that the directors intend to hive up the trade activities, assets and liabilities of the company and therefore do not consider it to be appropriate to adopt the going concern basis of accounting in preparing the financial statements. Accordingly the financial statements have been prepared on a basis other than going concern as described in Note 2.2. Our opinion is not modified in respect of this matter.
The audit report was signed on 14 November 2025 by Andrew Galliers FCA (Senior Statutory Auditor) on behalf of Menzies LLP.
Page 5