For the financial period ended 29 December 2024 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

Hasbro Overseas Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is 4 The Square, Stockley Park, Uxbridge, Middlesex, UB11 1ET.

Accounts are prepared on a historical cost basis unless stated otherwise; the functional and presentational currency of the Company is pounds sterling. There were no employees in the current or previous financial period.

The accounting policies which follow set out those policies which apply in preparing the financial statements for the period ended 29 December 2024.

The Company meets the definition of a qualifying entity under FRS 100 'Application of Financial Reporting Requirements' issued by the FRC. Accordingly, these financial statements were prepared in accordance with Financial Reporting Standard 101 'Reduced Disclosure Framework'.

The accounting policies have been applied on a consistent basis during the current and the preceding period.

The Company has taken advantage of the following disclosure exemptions under FRS 101:

• the requirements of paragraphs 62, B64(d), B64(e), B64(g), B64(h), B64(j) to B64(m), B64(n)(ii), B64 (o)(ii), B64(p), B64(q)(ii), B66 and B67of IFRS 3 Business Combinations.

• the requirement in paragraph 38 of IAS 1 ‘Presentation of Financial Statements’ to present comparative information in respect of

(i) paragraph 79(a) (iv) of IAS 1;

• the requirements of paragraphs 10(d), 10(f), 16, 38A to 38D, 40A to 40D ,111 and 134-136 of IAS 1 Presentation of Financial Statements;

• the requirements of IAS 7 Statement of Cash Flows;

• the requirements of paragraphs 30 and 31 of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors;

• the requirements of paragraph 17 and 18A of IAS 24 Related Party Disclosures;

• the requirements in IAS 24 Related Party Disclosures to disclose related party transactions entered into between two or more members of a group, provided that any subsidiary which is a party to the transaction is wholly owned by such a member ; and

• the requirements of paragraphs 130(f)(ii), 130(f)(iii), 134(d) to 134(f) and 135(c) to 135(e) of IAS 36 Impairment of Assets

Where required, equivalent disclosures are given in the group accounts of Hasbro, Inc. The group accounts of Hasbro, Inc are available to the public.

The Company has taken advantage of the exemption from preparing consolidated accounts afforded by s401 of the Companies Act 2006 because it is part of the Hasbro, Inc. group which prepares consolidated accounts that are publically available. Therefore, the Company's financial statements present information about it as an individual undertaking and not in relation to the group.

The Company acts as a holding company for the Benelux entities of the Hasbro, Inc. group. The Company does not trade and has no liabilities. The director has confirmed it is the intention for the Company to sell its shares in the remaining subsidiary, Entertainment One Holding Holland B.V. and then the Company will be wound up. For this reason the Company's annual report has been prepared on a non-going concern basis. true

Investments in subsidiary undertakings are carried at cost less provision for impairment. Such investments are tested for impairment when an event that might affect asset values has occurred. An impairment loss is recognised to the extent that the carrying amount cannot be recovered either by selling the asset or by the discounted future cash flows from the investment.

IFRS 13 establishes a single source of guidance for all fair value measurements. IFRS 13 does not change when an entity is required to use fair value, but rather provides guidance on how to measure fair value under IFRS when fair value is required or permitted. The company is exempt under FRS 101 from the disclosure requirements of IFRS 13. There was no impact on the company from the adoption of IFRS 13.

There were none noted.

Details of the Company's subsidiaries at 29 December 2024 are as follows:

As the Company is a wholly owned subsidiary of ultimate controlling entity Hasbro, Inc., the Company has taken advantage of the exemption contained in FRS101.8(k) and has therefore, not disclosed transactions or balances with wholly owned subsidiaries which form part of the group. There are no other related party transactions.

The Company is a wholly-owned subsidiary of HBE Film & TV Holdings UK Limited, which is the immediate controlling entity as at 29 December 2024. The ultimate controlling entity is Hasbro, Inc. The parent undertakings of the largest and smallest group of companies into which the results of the Company are consolidated is Hasbro, Inc, a company incorporated in the United States of America.

Consequently, the Company is exempt under the terms of International Accounting Standard 24 (IAS 24) from disclosing details of transactions and balances with Hasbro, Inc, fellow group subsidiaries and associated undertakings, and those deemed under control during the period ended 29 December 2024.