These 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 member of the company has consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The company has not traded during the period. During this time the company received no income and incurred no expenditure other than exempted payments under the provisions of section 1169 (3)(b) of the Companies Act 2006 therefore no profit and loss account is presented in these financial statements.true

Nightjar Demerged HoldCo Limited is a private company limited by shares incorporated in England and Wales. The registered office is 2 Canal Reach, London, N1C 4DB.

The current financial statements cover the extended period 14 May 2024 to 30 June 2025 as these are the

first set of financial statements since incorporation.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting

policies adopted are set out below.

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.

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

The average monthly number of persons (including directors) employed by the company during the period was:

On incorporation, 1 ordinary share of £1 was issued, fully paid, to provide initial capital and a further 40,607,634 ordinary shares of £1 each were subsequently issued, fully paid, in consideration for the acquisition of the company’s fixed asset investment.

The company has taken advantage of exemption under FRS102 33.1A not to disclose transactions entered into between two or more members of a group, provided that any subsidiary undertaking which is party to the transaction is wholly owned by a member of that group.

The parent undertaking of the smallest group of undertakings of which the Company is a member and for which group financial statements are drawn up is:

Sony Group Corporation

1-7-1 Konan Minato-ku

Tokyo

108-0075

Japan

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified.