LONDON, UK – August 2026 – Hokulani Limited, a private investment holding company focused on global opportunities in profitable and philanthropic sectors, announced the filing of its full accounts with Companies House on 19 August 2026. The accounts cover the fiscal year ended 30 November 2025 and demonstrate the company’s continued expansion, strong liquidity and financial stability as a debt-free private entity.

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Growth Analysis: 2023/2024 vs. 2024/2025
Net assets increased from £138.82 million to £195.99 million. Cash at bank and current asset investments together remain at a very high level of approximately £140.9 million. The profit for the year of approximately £3.85 million arises primarily from interest and other income earned on cash balances and short-term investments.

In preparing the 2024/2025 accounts, the company has taken the opportunity to provide clearer and more comprehensive disclosures that fully address points which had appeared less transparent in the earlier filings for the periods ended 30 November 2023 and 30 November 2024. In particular:

- The accounting treatment of long leasehold properties (predominantly 99-year leases with full repairing and insuring obligations) and the related depreciation policy is now clearly set out.

- Intangible assets are accounted for in accordance with FRS 102 Section 18 on a finite useful life basis with residual values of nil and straight-line amortisation over 10 years.

- The significant increase in cash and the movement of previous fixed and current asset investments into cash and short-term deposits is fully explained.

- Capital contributions received from the director and shareholder are transparently credited to Other reserves.

- Debtors (including prepayments and accrued income), accruals, financial commitments and related-party transactions are properly disclosed.

These enhanced notes and accounting policies ensure full consistency and transparency across the three years of published accounts.

“Our latest accounts not only reflect continued solid performance but also provide a complete and clear picture of the company’s accounting policies and the development of its balance sheet,” said Ronny de Bot, Director.