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Engagements › Helios Lane Software › Roll-Forward

Roll-Forward

Last year's file (2024) against this year's figures (2025): what continued, what is new, what ended, which thresholds were crossed, and what each Local File section needs. A section whose figures moved is already reopened: its content changed, so its sign-offs no longer count.

Last year against this year: what to update, rewrite or remove.

No prior-year file on record for this group: there is no 2024 figure to roll forward from, so no threshold crossing is shown for it; this year's obligations are on the Obligations page.

TransactionStatus20242025ChangeResult 2024 → 2025Terms ChangedLocal File
Contract software development
Helios Lane Development Ltd → Helios Lane Inc.
No prior file—€10,600,000—— → 8.70%—Write it: no prior-year file on record
Licence of the platform software
Helios Lane IP Ltd → Helios Lane Inc.
No prior file—€3,000,000—— → ——Write it: no prior-year file on record

Last year's figures are the prior Local File's, as filed (invented). A methodology or terms change asks for the analysis to be rewritten; a change in amounts only asks for the figures.