ACCOUNTS - Final Accounts preparation

Registered number: 15745977

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE PERIOD ENDED 31 JULY 2025

	DEDOMENA MIDCO 2 LIMITED


DEDOMENA MIDCO 2 LIMITED

COMPANY INFORMATION

Directors	R Hankin (appointed 6 July 2024)
	M Kotecha (appointed 6 July 2024)
	D Nelmes (appointed 6 July 2024)
	J A Ma (appointed 28 May 2024, resigned 6 July 2024)
	S Sorenson (appointed 28 May 2024, resigned 6 July 2024)
	S Collins (appointed 21 January 2026)
	G Dhesi (appointed 21 January 2026)


Registered number	15745977


Registered office	8 Devonshire Square
	London
	EC2M 4YJ


Accountants	Menzies LLP
	Chartered Accountants
	3000a Parkway
	Whiteley
	Hampshire
	PO15 7FX


DEDOMENA MIDCO 2 LIMITED

CONTENTS

	Page
Statement of financial position	1
Notes to the financial statements	2 - 4


DEDOMENA MIDCO 2 LIMITED REGISTERED NUMBER:15745977

STATEMENT OF FINANCIAL POSITION

AS AT 31 JULY 2025

		2025
Note		£

Fixed assets
Investments	4		1
			1
Current assets
Debtors: amounts falling due within one year	5	74,193,418
		74,193,418
Creditors: amounts falling due within one year	6	(74,193,418)
Net current assets			-
Total assets less current liabilities			1

Net assets			1

Capital and reserves
Called up share capital			1
			1

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 income statement 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 by:

G Dhesi

Director

Date: 23 April 2026

The notes on pages 2 to 4 form part of these financial statements.

Page 1


DEDOMENA MIDCO 2 LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JULY 2025

1.	General information

Dedomena Midco 2 Limited is a private company, limited by shares, incorporated in England and Wales. The
company's registered number and registered office address can be found on the Company Information page.

The Company's functional and presentational currency is GBP.

These accounts are presented from the date of incorporation 28 May 2024 to the period ended 31 July 2025.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and 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 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

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 2


DEDOMENA MIDCO 2 LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JULY 2025

2.Accounting policies (continued)

2.7

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets and liabilities

Basic financial assets and liabilities, which include trade and other receivables, cash and bank balances, trade payables and other liabilities are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, 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. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables and payables due with the operating cycle fall into this category of financial instruments.

Derecognition of financial assets
Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the Company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Derecognition of financial liabilities
Financial liabilities are derecognised when, and only when, the Company’s contractual obligations are discharged, cancelled, or they expire.

Impairment of financial assets
Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Employees

The average monthly number of employees, including directors, during the period was 3.

Page 3


DEDOMENA MIDCO 2 LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JULY 2025

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	Additions	1
	At 31 July 2025	1

Debtors

					2025
					£


	Amounts owed by group undertakings	74,193,418
		74,193,418

6.	Creditors: Amounts falling due within one year
		2025
		£

	Amounts owed to group undertakings	74,193,418
		74,193,418

7.	Controlling party

The Company's immediate parent company is Dedomena Midco Limited, a company incorporated in England and Wales. The ultimate parent company is Dedomena Topco Limited, a company incorporated in England and Wales.

The smallest and largest group in with the results of the company will be consolidated is in Dedomena Topco Limited for the year ended 31 July 2025. Consolidated accounts may be obtained from Companies House, Crown Way, Cardiff, CF14 3UZ.

The directors consider Inflexion Private Equity Partners LLP to be the ultimate controlling party, due to its majority indirect shareholding in Dedomena Topco Limited.

Page 4