REGISTERED NUMBER: 14690223 (England and Wales)

Financial Statements for the Period 1 July 2024 to 31 December 2025

for

Mediarithmics Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

G Chetelat

SECRETARY:

Pramex International Ltd

REGISTERED OFFICE:

8th Floor South

11 Old Jewry

London

EC2R 8DU

REGISTERED NUMBER:

14690223 (England and Wales)

AUDITORS:

TC Group

Statutory Auditor

King's House

9 - 10 Haymarket

London

SW1Y 4BP

FIXED ASSETS

Tangible assets

4

979

1,403

CURRENT ASSETS

Debtors

5

111,374

154,249

Cash at bank

51,561

20,545

162,935

174,794

CREDITORS

Amounts falling due within one year

6

173,308

180,813

NET CURRENT LIABILITIES

(10,373

)

(6,019

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(9,394

)

(4,616

)

CAPITAL AND RESERVES

Called up share capital

2,000

2,000

Retained earnings

(11,394

)

(6,616

)

SHAREHOLDERS' FUNDS

(9,394

)

(4,616

)

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 director and authorised for issue on 20 April 2026 and were signed by:

G Chetelat - Director

1.	STATUTORY INFORMATION

Mediarithmics Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

Going Concern

At the time of approving these financial statements, the directors have a reasonable expectation that the company has adequate resources, to continue in operational existence for the foreseeable future.

The company is reliant upon the continuous support from its parent company, Mediarithmics SAS, to provide ongoing cash flow to meet liabilities as they fall due. The company has received a letter of support from the group which confirms that financial support will continue for a minimum of 12 months from the date of approval of the company's accounts.

Therefore the directors consider the company will be able to meet its liabilities as they fall due and hence the financial statements are prepared on the going concern basis

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover represents the costs recharged by Mediarithmics Ltd to Mediarithmics SAS during the year.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less

estimated residual value of each asset over its estimated useful life.

-Fixtures and Fittings: - 33% straight line

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 debtors, prepayments, 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.

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 company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, accruals, amounts owed to fellow group companies and taxes 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.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Taxation

Taxation for the period 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Cash and cash equivalents

Cash and cash equivalents include cash held at bank and in hand.

Judgements and key sources of estimation uncertainty

In the application of the company'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.

In the opinion of the directors there are no significant judgements or areas of estimation uncertainty.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 July 2024

2,498

Additions

857

At 31 December 2025

3,355

DEPRECIATION

At 1 July 2024

1,095

Charge for period

1,281

At 31 December 2025

2,376

NET BOOK VALUE

At 31 December 2025

979

At 30 June 2024

1,403

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

30.6.24

£

£

Other debtors

111,374

154,249

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

30.6.24

£

£

Trade creditors

2,824

12,960

Amounts owed to group undertakings

63,135

4,928

Taxation and social security

25,637

15,564

Other creditors

81,712

147,361

173,308

180,813

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

The Report of the Auditors was unqualified.

Philip Clark (Senior Statutory Auditor)

for and on behalf of TC Group

8.	RELATED PARTY DISCLOSURES

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.

9.	PARENT COMPANY

The company's immediate and ultimate parent company is Mediarithmics SAS, a company registered at 3 Rue D'edimbourg, Paris, France, 7500 where consolidated financial statements can be requested.