REGISTERED NUMBER: 16217409 (England and Wales)

MERA IMT LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

29 JANUARY 2025 TO 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Ms J R Fletcher

N Smillie

F D Pennal

E H Matthews

REGISTERED OFFICE:

118 Piccadilly

Mayfair

London

W1J 7NW

REGISTERED NUMBER:

16217409 (England and Wales)

ACCOUNTANTS:

Beavis Morgan LLP

3rd Floor

Marlborough House

298 Regents Park Road

Finchley

London

N3 2SZ

FIXED ASSETS

Investments

4

1,300,200

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5

200

NET CURRENT LIABILITIES

(200

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,300,000

CAPITAL AND RESERVES

Called up share capital

1,300,000

1,300,000

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Board of Directors and authorised for issue on 19 March 2026 and were signed on its behalf by:

E H Matthews - Director

1.	STATUTORY INFORMATION

Mera IMT 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.

The presentation currency of these financial statements is pounds sterling (£), rounded to the nearest pound.

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.

As this is the company's first financial period,no comparatives figures are presented.

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.

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 period 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The company had no turnover in the period.

Investments in subsidiary undertakings

Investments in subsidiary undertakings are stated at cost less any provision for impairment. The carrying value of investments is reviewed at each reporting date and an impairment loss is recognised where the recoverable amount is less than the carrying amount.

Preference shares

Preference shares which are not redeemable, and on which dividends are payable only at the discretion of the company, are classified as equity. Preference shares which carry an obligation to deliver cash,whether by way of redemption or a mandatory dividend, are classified as financial liabilities.

Exemption from preparing group accounts

The company is a parent company that heads a group qualifying as small under section 383 of Companies Act 2006. The company has therefore taken advantage of the exemption in section 399(2A) of the Companies Act 2006 not to prepare group accounts. These financial statements present information about the company as an individual entity and not about its group.

Going Concern

The directors have considered the company's ability to continue as a going concern, taking into account the financial position and trading performance of its subsidiary undertakings and the continued support available within the group. On that basis the directors consider it appropriate to prepare the financial statements on a

going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

4.	FIXED ASSET INVESTMENTS

The company holds the following interests in subsidiary undertakings,all of which are incorporated in England and Wales and are included at cost:

Subsidiary

Registered office

Class of shares

%

2025 £

Mera Investment Management Limited

118 Piccadilly, LondonW1J 7NW

Ordinary and preference

100

1,300,000

Mera IMG Limited

118 Piccadilly, LondonW1J 7NW

Ordinary and preference

100

100

Mera IM Alpha Limited

118 Piccadilly, LondonW1J 7NW

Ordinary and preference

100

100

Total

1,300,200

Mera Investment Management Limited and Mera IM Alpha Limited were acquired during the period. Mera IMG Limited was incorporated in July 2025 and its entire issued share capital was subscribed for by the company on incorporation. All investments are stated at cost. The directors have reviewed the carrying value of the investments at the balance sheet date and consider that no provision for impairment is required.

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 £

Amounts owed to group undertakings

200

Other creditors

-

Total

200

Amounts owed to group undertakings are unsecured,interest free and repayable on demand.

6.	RELATED PARTY DISCLOSURES

The company has taken advantage of the exemption in Section 33 of FRS 102 not to disclose transactions with wholly owned members of the group headed by the company.

7.	CALLED UP SHARE CAPITAL

Allotted,issued and fully paid:

Class

Number

Nominal value

2025 £

Ordinary shares

55,000

£1

55,000

A Ordinary shares

45,000

£1

45,000

Preference shares

1,200,000

£1

1,200,000

Total

1,300,000

All shares were issued during the period. The preference shares are classified as equity on the basis set out in note 2.