CI HM INVESTCO LIMITED

Company Registration Number:
14078362 (England and Wales)

Unaudited abridged accounts for the year ended 31 December 2024

Period of accounts

Start date: 01 January 2024

End date: 31 December 2024

CI HM INVESTCO LIMITED

Contents of the Financial Statements

for the Period Ended 31 December 2024

Balance sheet
Notes

CI HM INVESTCO LIMITED

Balance sheet

As at 31 December 2024


Notes
2024
2023


£
£
Fixed assets
Investments: 3 0 23,974,943
Total fixed assets: 0 23,974,943
Current assets
Debtors:     6,307,405
Cash at bank and in hand: 27,080 54
Total current assets: 27,080 6,307,459
Creditors: amounts falling due within one year: 4 (7,138,821) (36,946,481)
Net current assets (liabilities): (7,111,741) (30,639,022)
Total assets less current liabilities: (7,111,741) (6,664,079)
Total net assets (liabilities): (7,111,741) (6,664,079)
Capital and reserves
Called up share capital: 1 1
Profit and loss account: (7,111,742) (6,664,080)
Shareholders funds: (7,111,741) (6,664,079)

The notes form part of these financial statements

CI HM INVESTCO LIMITED

Balance sheet statements

For the year ending 31 December 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 31 December 2025
and signed on behalf of the board by:

Name: Gary Caddell
Status: Director

The notes form part of these financial statements

CI HM INVESTCO LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Other accounting policies

Fixed asset investments Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss. Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Basic financial liabilities Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

CI HM INVESTCO LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

2. Employees

2024 2023
Average number of employees during the period 0 0

CI HM INVESTCO LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

3. Fixed investments

01 January 2024 - £23,974,943 Impairment - (£23,974,943) 31 December 2024 - £0

CI HM INVESTCO LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

4. Creditors: amounts falling due within one year note

Amounts due to group undertaking - £7,138,821.

CI HM INVESTCO LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

5. Related party transactions

Name of the related party:
Relationship:
Shareholder loan
Description of the Transaction: Shareholder loan
£
Balance at 01 January 2024 24,810,031
Balance at 31 December 2024 7,136,971
Name of the related party:
Relationship:
Intercompany loan
Description of the Transaction: Intercompany loan
£
Balance at 01 January 2024 0
Balance at 31 December 2024 1,850
Name of the related party: HoneyMonster Limited
Relationship:
Investor in the related party
Description of the Transaction: Short term loan funding
£
Balance at 01 January 2024 6,300,000
Balance at 31 December 2024 0
Name of the related party: Cain International LP
Relationship:
Related party
Description of the Transaction: Receipt due from another related party
£
Balance at 01 January 2024 7,405
Balance at 31 December 2024 0
Name of the related party:
Relationship:
Related party
Description of the Transaction: Debt funding
£
Balance at 01 January 2024 12,136,450
Balance at 31 December 2024 0