REGISTERED NUMBER: 16139782 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 17 DECEMBER 2024 TO 31 DECEMBER 2025

FOR

FIFTH ERA UK LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M H Mechigian

REGISTERED OFFICE:

7a Abbey Business Park

Monks Walk

Farnham

Surrey

GU9 8HT

REGISTERED NUMBER:

16139782 (England and Wales)

FIXED ASSETS

Tangible assets

4

745

CURRENT ASSETS

Debtors

5

46,582

Cash at bank

2,615

49,197

CREDITORS

Amounts falling due within one year

6

38,863

NET CURRENT ASSETS

10,334

TOTAL ASSETS LESS CURRENT LIABILITIES

11,079

CAPITAL AND RESERVES

Called up share capital

1

Retained earnings

11,078

SHAREHOLDERS' FUNDS

11,079

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 director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 October 2026 and were signed by:

M H Mechigian - Director

1.	STATUTORY INFORMATION

Fifth Era UK 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.

Turnover

Turnover represents sales of investment strategy and consulting services, the amounts receivable from the sale of during services of the year and other income directly associated with investment strategy and consulting services, excluding value added tax performed during the year.

Turnover is recognised as the right to consideration arises when the services are delivered, when contracts are exchanged and adjustments are made for accrued and deferred income.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended by management.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

33.33% straight line

Financial instruments

The company enters into basic financial instruments, which result in the recognition of financial assets and liabilities. Financial instruments are recognised at amortised cost. At the end of each reporting period financial instruments are assessed for evidence of impairment, and changes are recognised in profit or loss.

Taxation

Taxation for the year comprises current 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 tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods.

Consideration is given to whether deferred tax should be provided in respect of material timing differences which have not reversed at the balance sheet date. Deferred tax assets are only recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or future taxable profits.

Current tax assets and liabilities are not discounted and are 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

838

At 31 December 2025

838

DEPRECIATION

Charge for period

93

At 31 December 2025

93

NET BOOK VALUE

At 31 December 2025

745

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Amounts owed by group undertakings

29,692

Other debtors

16,890

46,582

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

20,761

Corporation tax

2,795

Social security and other taxes

7,015

Other creditors

7,872

Director's loan account

420

38,863

7.	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.