REGISTERED NUMBER: 13121822 (England and Wales)

Financial Statements

for the Year Ended 31 December 2025

for

Meteor Bidco Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M Caetano

B Mota

AP Antunes

T Vieira

REGISTERED OFFICE:

C/o Fabrikat

Hamilton Road

Sutton in Ashfield

Nottingham

Nottinghamshire

NG17 5LN

REGISTERED NUMBER:

13121822 (England and Wales)

AUDITORS:

Bates Weston Audit Ltd

Statutory Auditors

Chartered Accountants

The Mills

Canal Street

Derby

DE1 2RJ

SOLICITORS:

Nelsons

Sterne House

Lodge Lane

Derby

DE1 3WD

FIXED ASSETS

Investments

4

10,330,384

10,330,384

CURRENT ASSETS

Debtors

5

158,000

158,000

CREDITORS

Amounts falling due within one year

6

9,963,776

9,963,776

NET CURRENT LIABILITIES

(9,805,776

)

(9,805,776

)

TOTAL ASSETS LESS CURRENT LIABILITIES

524,608

524,608

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

524,607

524,607

SHAREHOLDERS' FUNDS

524,608

524,608

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 March 2026 and were signed on its behalf by:

AP Antunes - Director

1.	STATUTORY INFORMATION

Meteor Bidco 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.

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.

Preparation of consolidated financial statements

The financial statements contain information about Meteor Bidco Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 400 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as it and its subsidiary undertakings are included by full consolidation in the consolidated financial statements of its parent, Comet SPV 1 Limited, Hamilton Road, Sutton In Ashfield, Nottingham, Nottinghamshire, United Kingdom, NG17 5LN.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Going concern

The accounts have been prepared on the going concern basis but subject to a material uncertainty.

Following the sale of the group of companies, a final decision is yet to be made on whether a group simplification of non-trading entities will take place within a period of 12 months from the accounts date of issue. The activities of the trading subsidiary would remain unaffected.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2025

and 31 December 2025

10,330,384

NET BOOK VALUE

At 31 December 2025

10,330,384

At 31 December 2024

10,330,384

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Hollinwell Investments Holdings Limited

Registered office: Hamilton Road, Sutton-In-Ashfield, Nottinghamshire, United Kingdom, NG17 5LN

Nature of business: Intermediate parent

%

Class of shares:

holding

Ordinary

100.00

5.

DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Deferred tax

158,000

158,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

9,963,776

9,963,776

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Wayne Thomas FCA (Senior Statutory Auditor)

for and on behalf of Bates Weston Audit Ltd

8.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Vigent Group SGPS S.A. is regarded by the directors as being the company's ultimate parent company at the balance sheet date.

The 100% share capital of the group was acquired by Metalogalva - Irmaos Silvas, S. A. on 6 March 2024.