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Registered number: 15695623 HAWAII BIDCO LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
HAWAII BIDCO LIMITED REGISTERED NUMBER: 15695623 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 2,597,797 |  | 2,577,957
|  |  | 2,597,797 |  | 2,577,957
Current assets |  |  |  |  |
Debtors: amounts falling due after more than one year | 5 | 6,313,674 |  | 1,117,211 |
|  | 6,313,674 |  | 1,117,211 |
Total assets less current liabilities |  |  | 8,911,471 |  | 3,695,168
Creditors: amounts falling due after more than one year | 6 |  | (9,001,543) |  | (3,363,404)
Provisions for liabilities |  |  |  |  |
Other provisions | 7 | (200,000) |  | (450,000) |
|  |  | (200,000) |  | (450,000)
Net liabilities |  |  | (290,072) |  | (118,236)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 99 |  | 99
Profit and loss account |  |  | (290,171) |  | (118,335)
|  |  | (290,072) |  | (118,236)
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HAWAII BIDCO LIMITED REGISTERED NUMBER: 15695623 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 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 year 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 statement of comprehensive income 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 on 11 August 2026.
X Bardy | J Olley
Director | Director
The notes on pages 3 to 5 form part of these financial statements. Page 2
HAWAII BIDCO LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Hawaii Bidco Limited (15695623) is a private company limited by shares and registered in England & Wales. The address of its registered office is 1st Floor 99 Bishopsgate, London, EC2M 3XD. 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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
Other financial liabilities, including amounts due to group undertakings, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.7 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss. Page 3
HAWAII BIDCO LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
3. | Employees
The Company has no employees other than the directors, who did not receive any remuneration.
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 January 2025 | 2,577,957
| Additions | 19,840
| At 31 December 2025 | 2,597,797
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due after more than one year |  |
| Amounts owed by group undertakings | 6,313,674 | 1,117,211
|  | 6,313,674 | 1,117,211
6. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 9,001,543 | 3,363,404
|  | 9,001,543 | 3,363,404
Page 4
HAWAII BIDCO LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
7. | Provisions
|  | Earn out provision
|  | £
| At 1 January 2025 | 450,000
| Released in year | (250,000)
| At 31 December 2025 | 200,000
8. | Related party transactions
| The company is exempt from disclosing other related party transactions as they are with companies that are wholly owed within the group.
Page 5