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Mezzanine DebtManagement BuyoutUnited Kingdom

£50M Mezzanine for UK Management Buyout

Subordinated mezzanine with PIK toggle and equity warrants supporting management-led buyout from family ownership.

Deal Overview

Transaction Type

Mezzanine Financing

Sector

Business Services

Term

8 years

Jurisdiction

England & Wales

Facility Size

£50M

Total Leverage

5.5x EBITDA

Structure

Subordinated mezzanine

Closing Date

Q2 2024

The Challenge

Senior management, alongside a small private equity partner, sought to acquire the business from the founding family—a first-time MBO with limited management equity and the need for patient, subordinated capital behind senior lenders.

Key complexity factors included:

  • Constrained management equity cheque relative to purchase price
  • First-time MBO requiring flexible cash treatment in early years
  • Subordination and intercreditor terms with senior lenders
  • Family seller expectations on continuity, consideration, and transition

Our Solution

We structured £50M of subordinated mezzanine with a PIK toggle during the integration phase, equity-linked warrants aligned to the management equity plan, and covenant-lite incurrence tests to preserve operating flexibility.

Structure

  • £50M subordinated facility, 8-year bullet maturity
  • PIK toggle for the first 3 years at the borrower's election
  • 8% fully diluted equity warrants with pricing ratchet
  • Covenant-lite, incurrence-based covenant package only

Execution

  • 12-week end-to-end timeline
  • Intercreditor and subordination deed negotiated with senior lenders
  • Warrant documentation coordinated with management equity plan and PE governance
  • Second-lien security package supporting mezzanine recovery

Deal Structure

Capital

Senior debt£80M
Mezzanine£50M
PE equity£40M
Management equity£8M

Pricing

  • Cash interest: 11%
  • PIK: 13% if elected
  • Soft call: Years 1-4
  • Warrants: 8% FD with exit participation

Key Documentation

Mezzanine Facility Agreement

Subordinated facility agreement setting out cash / PIK mechanics, incurrence covenants, and events of default subordinated to senior facilities.

Intercreditor Agreement

Intercreditor arrangements including 180-day standstill for mezzanine enforcement and payment block mechanics aligned to senior lender requirements.

Warrant Instrument

Warrant instrument documenting 8% fully diluted economics, ratchet, and alignment with management and sponsor equity documentation.

Security Documents

Second-lien security over agreed collateral, ranking behind senior liens pursuant to the intercreditor agreement.

Transaction Timeline

1
Weeks 1-3

Mandate & term sheet

Lender mandate, indicative pricing, PIK toggle, and warrant framework agreed with sponsor and management

2
Weeks 4-8

Due diligence & documentation

Financial and legal diligence with parallel drafting of mezzanine facility and warrant documents

3
Weeks 9-11

Intercreditor & security

Finalization of intercreditor with senior lenders and second-lien perfection steps

4
Week 12

Closing

Signing and funding of senior and mezzanine facilities on completion of the MBO

Outcome

The capital stack bridged the gap between senior debt capacity and seller price expectations while keeping management aligned through warrants and preserving cash in the early years.

Post-closing benefits:

  • PIK flexibility: PIK elections in years 1-2 preserved liquidity for integration and working capital.
  • Management alignment: Warrants and co-investment supported retention and sponsor-management alignment through value creation.
  • Refinancing: After five years, the business refinanced mezzanine at a lower all-in cost as leverage and cash generation improved.

Discuss your financing needs

TULA Capital can support your transaction with structuring, lender outreach, and execution discipline.

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