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Mercia Annual Report 2024

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Mercia Asset Management PLC Annual Report and Accounts 2024

Powering

growth

Chief Executive Officer’s review

Overview

The year to 31 March 2024 was characterised by market

volatility, high inflation and high interest rates driving up the

costs of doing business, alongside geopolitical uncertainty and

a thankfully short-lived recession. It is therefore pleasing to have

come through these universal headwinds with record organic

growth in our assets under management (“AuM”), driven by

Mercia’s diversified and differentiated approach to making

a positive impact for our investors and investees.

Since our Initial Public Offering in 2014, Mercia has naturally

evolved into a specialist alternative asset manager, focusing

on impactful investing throughout the UK, sourced via our

established local relationships, extensive non-executive director

(“NED”) and entrepreneurial networks, and one of the UK’s

largest venture capital and small and medium-sized enterprise

(“SME”) lending footprints across our 11 offices. Our capital

is long term in nature and not subject to redemptions, enabling

us to both equity invest and lend capital consistently through

market cycles. Our retail capital is raised exclusively via the

Enterprise Investment Scheme (“EIS”) and Venture Capital

Trusts (“VCTs”) – tax-efficient structures designed to mitigate

the market challenges of low levels of capital availability

in early-stage venture investment. We predominantly manage

public sector capital on behalf of the British Business Bank

(“BBB”), to help business owners access funding outside of

London. Additionally, our institutional capital is mainly raised

from regional pension funds which aim to support regional

businesses from their impact allocations. Where others have

faced challenges, we have delivered commercial returns that

meet the specific impact requirements of our fund investors.

This successful strategy and resulting capital returns have been

the primary drivers behind this year’s significant organic inflows.

Performance

For our financial year to 31 March 2024, we achieved

revenues of £30.4million (2023: £25.9million) and EBITDA of

£5.5million (2023: £5.2million). We closed the financial year

with £46.9million (2023: £37.8million) cash on hand, no debt

and assets under management (“AuM”) of c.£1.8billion (2023:

c.£1.4billion), up c.27% overall, exclusively driven by organic

growth in the year. As at 31 March 2024, we had completed

c.64% of the £5.0million share buyback and are pleased to

recommend a proposed final dividend of 0.55 pence per share

(2023: 0.53 pence per share) which, if approved by shareholders,

will take the full-year dividend to 0.90 pence per share, a year-

on-year increase of c.5%.

In December 2022, we welcomed Frontier Development Capital

(“FDC”) into our Group. The company continues to perform

well, securing their first BBB fund mandate in February 2024,

being the £44.0million Midlands Engine Investment Fund II debt

mandate for the West Midlands. The acquisition of FDC has also

marked the beginning of our deliberate shift towards adjacent

asset classes to venture capital.

Mercia’s direct investment portfolio was fair valued at

£116.9million as at 31 March 2024 (2023: £136.6million), with

the highlight during the year being the sale of nDreams Limited

for £30.2million in total, with £26.4million in cash returned back

to the balance sheet and a £4.5million realised gain. The overall

results were impacted, however, by the post-year end decision

to cease further material funding for Impression Technologies

Limited (“Impression Technologies”) and we therefore fully

impaired our investment fair value as at 31 March 2024. This

was an extremely tough decision to make as we have supported

the business since 2014 via our funds and since 2015 from our

balance sheet, because its novel HFQ® technology works and it

had a cornerstone customer. Ultimately however, after 10 years

of investment support, its licensing revenue model was unable to

reach critical mass and profitability. Two separate sale processes

either side of last Christmas both generated firm interest in the

business, but ultimately no sale transaction occurred.

‘Mercia 20:20’ outturn

This financial year also brings to an end our three-year ‘Mercia

20:20’ strategic plan, with AuM growing over the period by c.94%,

driven by £415.0million of acquired third-party funds under

management (“FuM”) with the purchase of FDC in December 2022,

and c.£464million via organic growth.

‘Mercia 20:20’ focused on both sides of our hybrid investment

model, firstly seeking ambitious growth in total AuM of 20% on

average per annum from c.£940million to a three-year target of

c.£1.6billion and secondly, delivering three-year cumulative profit

before tax (“PBT”) of £60.0million. Despite the tough economic

and new fund-raising backdrop, we managed to grow AuM to

c.£1.8billion, beating that three-year target. We did not reach

the cumulative PBT target of £60.0million, predominantly due

to fewer upward fair value movements, the full impairment of

our investment in Impression Technologies and fewer profitable

realisations from the direct investment portfolio and instead

delivered £21.6million, although cash realisations during the

three-year period did total c.£47million.

Dr Mark Payton

Chief Executive Officer

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