REGISTERED NUMBER: 04315405 (England and Wales)

Haboki Limited

Unaudited Financial Statements

for the Year Ended 30th September 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

C D Boughton

T J Kirby

L Hamilton

SECRETARY:

Bridge Wind Management Services Limited

REGISTERED OFFICE:

C/O Bridge Wind Management Services Ltd

Lodge Park Business Centre

Lodge Park, Langham

Colchester

Essex

CO4 5NE

REGISTERED NUMBER:

04315405 (England and Wales)

ACCOUNTANTS:

Hodgsons

Chartered Accountants

48 Arwenack Street

Falmouth

Cornwall

TR11 3JH

FIXED ASSETS

Investments

4

1,823,426

2,079,644

CURRENT ASSETS

Debtors

5

589

1,034

Cash at bank

11,392

114,210

11,981

115,244

CREDITORS

Amounts falling due within one year

6

(1,740

)

(1,620

)

NET CURRENT ASSETS

10,241

113,624

TOTAL ASSETS LESS CURRENT LIABILITIES

1,833,667

2,193,268

CAPITAL AND RESERVES

Called up share capital

84

84

Revaluation reserve

1,763,818

2,020,036

Retained earnings

69,765

173,148

SHAREHOLDERS' FUNDS

1,833,667

2,193,268

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4th December 2025 and were signed on its behalf by:

T J Kirby - Director

1.	STATUTORY INFORMATION

Haboki Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

Taxation

Taxation for the year comprises current and deferred 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 or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Fixed asset investments

The fixed asset investment is included at fair value, as estimated by the directors.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakin

£

COST OR VALUATION

At 1st October 2024

2,079,644

Revaluations

(256,218

)

At 30th September 2025

1,823,426

NET BOOK VALUE

At 30th September 2025

1,823,426

At 30th September 2024

2,079,644

Cost or valuation at 30th September 2025 is represented by:

Shares in

group

undertakin

£

Valuation in 2014

1,718,009

Valuation in 2015

(182,400

)

Valuation in 2022

(12,484

)

Valuation in 2023

806,288

Valuation in 2024

(309,377

)

Valuation in 2025

(256,218

)

Cost

59,608

1,823,426

If fixed asset investments had not been revalued they would have been included at the following historical cost:

2025

2024

£

£

Cost

59,608

59,608

The fixed asset investments are included at fair value as estimated by the directors. They do not consider this to be significantly different to the actual market value.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

VAT

456

444

Prepayments

133

590

589

1,034

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Accruals and deferred income

1,740

1,620

Haboki Limited have given Santander Bank PLC a covenant. The covenant to pay is limited to the rights attaching to the shares in Boardinghouse Windfarm Limited only and is secured by a legal charge over those shares.