Peraison Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

1. General Information

Peraison Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08611495 . The registered office is 18th Floor 100 Bishopsgate, London, EC2N 4AG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Development costs are capitalised when they are deemed to have an estimated useful life of more than one year. Development costs are amortised to profit and loss account over their estimated economic life of 2 years.

2.4. Research and Development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	At cost
Computer Equipment	2 years straight line

2.6. Financial Instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans to related parties.

Cash and cash equivalents are short term, highly liquid investments that are readily convertible to known amounts of cash.

Basic financial assets

Basic financial assets, which include debtors, loans to related parties 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. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including trade creditors and other payables, are initially recognised at transaction price and subsequently measured at amortised cost using the effective interest method. Financial liabilities classified as payable within one year are not amortised.

2.7. Foreign Currencies

Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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Peraison Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.8. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.9. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 7 (2024: 9)

4. Intangible Assets

	Development Costs
	£
Cost
As at 1 January 2025	11,304

As at 31 December 2025	11,304

Amortisation
As at 1 January 2025	11,304

As at 31 December 2025	11,304

Net Book Value
As at 31 December 2025	-

As at 1 January 2025	-

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Peraison Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 January 2025	26,677
Additions	1,422
Disposals	(19,535 )

As at 31 December 2025	8,564

Depreciation
As at 1 January 2025	26,169
Provided during the period	641
Disposals	(19,535 )

As at 31 December 2025	7,275

Net Book Value
As at 31 December 2025	1,289

As at 1 January 2025	508

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	217,636	307,392
Other debtors	260,891	194,581

	478,527	501,973
Due after more than one year
Amounts owed by group undertakings	275,435	232,328
Other debtors	83,492	135,179

	358,927	367,507

	837,454	869,480

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	82,778	128,416
Bank loans and overdrafts	1	-
Amounts owed to participating interests	32,255	7,026
Other creditors	295,206	279,282
Taxation and social security	55,477	57,877

	465,717	472,601

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Peraison Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	6	6

9. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	16,800	14,294

	16,800	14,294

10. Related Party Transactions

Associated company

In November 2024 a loan totalling £737,533 from an associated company was written off as part of a demerger negotiation.

Fellow subsidiary - company under common control

During the year Peraison Ltd transferred cash to a fellow group company in order to support them. At the year end £275,045 was owed to the company (2024 - £232,327).

The loan is unsecured and has no fixed terms of repayment.

Fellow subsidiary - company under common control

During the year Peraison Ltd offset invoices against an intercompany account to a fellow group company in order to support them. At the year end £389 was owed to the company (2024 - £nil).

The loan is unsecured and has no fixed terms of repayment.

Holding company

During the year the holding company advanced the company £2063 and offset £23,165 against other intercompany loans. At the year end £32,255 was owed to the holding compay (2024 -£7,026)

11. Ultimate Parent Undertaking and Controlling Party

The company's immediate and ultimate parent undertaking is Peraison Group LLP (previously Pomerol Partners Group LLP) . Peraison Group LLP (previously Pomerol Partners Group LLP) was incorporated in United Kingdom. Copies of the group accounts may be obtained from the secretary, 18th Floor, 100 Bishopsgate, London, EC2N, 4AG .

12. Directors' transactions

During the year the company paid £159,719 (2024 £156,471) to Montauk International Limited, which is a company controlled by Mr Anderson, a director of the company.

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		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		1,289		508

			1,289		508
CURRENT ASSETS
Debtors	6	837,454		869,480
Cash at bank and in hand		360,280		140,115

		1,197,734		1,009,595
Creditors: Amounts Falling Due Within One Year	7	(465,717 )		(472,601 )

NET CURRENT ASSETS (LIABILITIES)			732,017		536,994

TOTAL ASSETS LESS CURRENT LIABILITIES			733,306		537,502

NET ASSETS			733,306		537,502

CAPITAL AND RESERVES
Called up share capital	8		6		6
Profit and Loss Account			733,300		537,496

SHAREHOLDERS' FUNDS			733,306		537,502