The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Equiteq Corporate Finance Limited is a private company limited by shares incorporated in England and Wales. The registered office is 6th Floor, 9 Appold Street, London, United Kingdom, EC2A 2AP.

The company was incorporated on 15 April 2023. The prior period financial statements cover the 9 months from incorporation to 31 December 2023. As such, the comparative figures in these financial statements are not comparable.

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.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements , including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. The parent company being Equiteq M&A Holdings Limited, incorporated in England and Wales, the registered address is the 6th floor, 9 Appold street, London United Kingdon, EC2A 2AP. The company has therefore taken advantage of exemptions from the following disclosure requirements:

• Section 7 ‘Statement of Cash Flows’: Presentation of a statement of cash flow and related notes and disclosures;

• Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues : Interest income/expense and net gains/losses for financial instruments not measured at fair value; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;

• Section 33 ‘Related Party Disclosures’ : Compensation for key management personnel.

The company is part of an international group headed by Equiteq M&A Holdings Limited, which operates in several major global markets including UK/EU, US and Asia-Pacific. The group largely operates as one business, sharing resources and financing. If any group company suffers short term resource or cash flow shortages, that demand is met by other group companies. The directors of Equiteq M&A Holdings Limited have confirmed this support will continue. As such, the Directors going concern assessment for the company is based on the group as a whole.true

Accordingly, at the time of approving the financial statements, the Directors believe the company can meet its debts as they fall due and continue in operational existence for the foreseeable future. Thus, the Directors have prepared these financial statements on a going concern basis.

The Company engages in mergers and acquisitions advisory services. Turnover comprises revenue recognised by the company in respect of retainer fee income net of VAT.

Retainer and strategic advisory fees are recognised as earned when, and to the extent that, the firm obtains the right to consideration in exchange for its performance under these contracts. It is measured at the fair value of the right to consideration, which represents amounts chargeable to clients, including expenses and disbursements.

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Basic financial instruments are measured at amortised cost. The company has no other financial instruments or basic financial instruments measured at fair value.

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 year was: nil (2023: nil)

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 was unqualified.

The disclosure exemption conferred by FRS 102 Section 33:1A has been utilised, whereby the company has not disclosed transactions with the ultimate parent company or any wholly owned subsidiary undertaking of the group.

The immediate parent company is Equiteq Advisors Limited by virtue of its 100% share capital, a company incorporated in England and Wales.

The company is included in the consolidated accounts of its ultimate parent company, Equiteq M&A Holdings Limited, a company incorporated in England and Wales.