Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-31falsetruefalsefalse2024-04-29Holding company00The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 15691454 2024-04-28 15691454 2024-04-29 2024-12-31 15691454 2023-04-29 2024-04-28 15691454 2024-12-31 15691454 c:Director1 2024-04-29 2024-12-31 15691454 c:Director2 2024-04-29 2024-12-31 15691454 d:Non-currentFinancialInstruments 2024-12-31 15691454 d:Non-currentFinancialInstruments 1 2024-12-31 15691454 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 15691454 d:ShareCapital 2024-12-31 15691454 d:SharePremium 2024-12-31 15691454 c:FRS102 2024-04-29 2024-12-31 15691454 c:AuditExempt-NoAccountantsReport 2024-04-29 2024-12-31 15691454 c:FullAccounts 2024-04-29 2024-12-31 15691454 c:PrivateLimitedCompanyLtd 2024-04-29 2024-12-31 15691454 2 2024-04-29 2024-12-31 15691454 6 2024-04-29 2024-12-31 15691454 f:PoundSterling 2024-04-29 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 15691454









HAWAII TOPCO LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2024

 
HAWAII TOPCO LIMITED
REGISTERED NUMBER: 15691454

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
Note
£

Fixed assets
  

Investments
 4 
99

  
99

Current assets
  

Debtors
  
3,363,404

  
3,363,404

Total assets less current liabilities
  
 
 
3,363,503

Creditors: amounts falling due after more than one year
 5 
(3,038,897)

  

Net assets
  
324,606


Capital and reserves
  

Called up share capital 
  
102

Share premium account
  
324,504

  
324,606


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 30 April 2025.




J Olley
X Bardy
Director
Director

The notes on pages 3 to 4 form part of these financial statements.
Page 1

 
HAWAII TOPCO LIMITED
REGISTERED NUMBER: 15691454
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2024


Page 2

 
HAWAII TOPCO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

1.


General information

Hawaii Topco Limited (15691454) is a private company limited by shares and registered in England & Wales. The address of its registered office is 1st Floor 99 Bishopsgate, London, EC2M 3XD.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The Company's functional and presentational currency is GBP to the nearest £.

The following principal accounting policies have been applied:

 
2.2

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

  
2.6

Basic financial liabilities

Basic financial liabilities include preference shares classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest.

  
2.7

Equity instruments

Equity instruments issued by the company are recorded at the fair value of the proceeds received, net of transaction fees. 


3.


Employees

The Company has no employees other than the directors, who did not receive any remuneration.

Page 3

 
HAWAII TOPCO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


Additions
99



At 31 December 2024
99





5.


Creditors: Amounts falling due after more than one year

2024
£

Share capital treated as debt
3,038,897

3,038,897


The shares include convertible redeemable preference shares of £1 each. The shares are entitled to non-discretionary dividends at a rate of 8% per annum and are redeemable at the option of the company or an exit event. As such, the shares are recognised as liabilities at amortised cost.


6.


Related party transactions

The company is exempt from disclosing other related party transactions as they are with companies that are wholly owed within the group.

 
Page 4