Company No: 16210132 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Mr S Blieschke (Appointed 27 January 2025)
	Mr F Gemmell (Appointed 25 February 2025)

REGISTERED OFFICE	5th Floor 16 Great Queen Street
	Covent Garden
	London
	WC2B 5DG
	United Kingdom

COMPANY NUMBER

16210132 (England and Wales)

ACCOUNTANT	Azets
	5th Floor
	16 Great Queen Street
	Covent Garden
	London
	United Kingdom
	WC2B 5DG

	Note	31.12.2025
		£
Current assets
Debtors
- due within one year	4	210,934
- due after more than one year	4	2,554,227
Cash at bank and in hand	5	114,134
		2,879,295
Creditors: amounts falling due within one year	6	( 455,172)
Net current assets		2,424,123
Total assets less current liabilities		2,424,123
Creditors: amounts falling due after more than one year	7	( 2,421,849)
Net assets		2,274
Capital and reserves
Called-up share capital	8	100
Profit and loss account		2,174
Total shareholders' funds		2,274

For the financial period ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of 2M Asset Management Limited (registered number: 16210132) were approved and authorised for issue by the Board of Directors on 29 October 2026. They were signed on its behalf by:

Mr S Blieschke Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

General information and basis of accounting

2M Asset Management Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 5th Floor 16 Great Queen Street, Covent Garden, London, United Kingdom, WC2B 5DG, United Kingdom.

The financial statements have been prepared under the historical cost convention and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Reporting period length

The company was incorporated on 27 January 2025. These financial statements cover the short period from incorporation to 31 December 2025 and have no comparative period.

Turnover

Turnover represents interest income arising from purchased debt assets and loans.

Interest income is recognised in profit or loss using the effective interest method and is measured by applying the effective interest rate to the amortised cost of the financial asset. Income is recognised on a time-apportioned basis over the relevant period so as to achieve a constant periodic rate of return on the carrying amount of the asset.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

2. Critical accounting judgements and key sources of estimation uncertainty

In the application of the Company’s accounting policies, the directors are required to make judgements that have a significant impact on the amounts recognised. The following are the critical judgements that the directors have made in the process of applying the Company’s accounting policies and that have the most significant effect on the amounts recognised in the financial statements.

3. Employees

	Period from 27.01.2025 to 31.12.2025
	Number
Monthly average number of persons employed by the Company during the period, including directors	2

4. Debtors

	31.12.2025
	£
Debtors: amounts falling due within one year
Other debtors	210,934
Debtors: amounts falling due after more than one year
Other debtors	2,554,227

5. Cash and cash equivalents

	31.12.2025
	£
Cash at bank and in hand	114,134

6. Creditors: amounts falling due within one year

	31.12.2025
	£
Taxation and social security	4,293
Other creditors	450,879
	455,172

7. Creditors: amounts falling due after more than one year

	31.12.2025
	£
Other creditors	2,421,849

8. Called-up share capital

	31.12.2025
	£
Allotted, called-up and fully-paid
400 Ordinary A shares of £ 0.10 each	40
200 Ordinary B shares of £ 0.10 each	20
400 Ordinary C shares of £ 0.10 each	40
	100