Company registration number 11694254 (England and Wales)
STRATEGIQ GROUP LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
STRATEGIQ GROUP LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
STRATEGIQ GROUP LTD
BALANCE SHEET
AS AT 31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
-
0
-
0
Investments
3
89,407
376
Current assets
Debtors
4
174,490
39,748
Cash at bank and in hand
162
268
174,652
40,016
Creditors: amounts falling due within one year
5
(40,276)
(40,276)
Net current assets/(liabilities)
134,376
(260)
Net assets
223,783
116
Capital and reserves
Called up share capital
102
104
Share premium account
134,638
-
0
Other reserves
89,031
-
0
Profit and loss reserves
12
12
Total equity
223,783
116

For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

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

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

The financial statements were approved by the board of directors and authorised for issue on 22 May 2026 and are signed on its behalf by:
Mr A G Smith
Mrs S J Smith
Director
Director
Company registration number 11694254 (England and Wales)
STRATEGIQ GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 2 -
1
Accounting policies
Company information

StrategiQ Group Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Nicholls & Clarke Level 2 Warehouse, 1 Fleur De Lis Passage, Greater London, London, E1 6RB.

1.1
Accounting convention

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 a mounts 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.

1.2
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.3
Cash and cash equivalents

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.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

STRATEGIQ GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 3 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.5
Equity instruments

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.

1.6
Share-based payments

Equity-settled share-based payments are measured at fair value at the date of grant by reference to the fair value of the equity instruments granted using the Black-Scholes model. The fair value determined at the grant date is expensed on a straight-line basis over the vesting period, based on the estimate of shares that will eventually vest. A corresponding adjustment is made to equity.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
4
3
3
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
89,407
376
STRATEGIQ GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
3
Fixed asset investments
(Continued)
- 4 -
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 1 September 2024
376
Additions
89,031
At 31 August 2025
89,407
Carrying amount
At 31 August 2025
89,407
At 31 August 2024
376
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
174,490
39,748
5
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
40,276
40,276
6
Share-based payment transactions

Share‑based payment arrangements

The C ompany operates an equity‑settled share‑based payment scheme under which it grants share options over its own ordinary shares to employees of the Group. The options vest over a specified service period and are exercisable subject to continued employment. No cash settlement alternatives exist.

Accounting treatment

In accordance with FRS 102 Section 26, as the Group receives services from its employees but the equity instruments are issued by the C ompany, the arrangement is accounted for as an equity‑settled share‑based payment in the Company’s financial statements.

The fair value of the options at the grant date is recognised as an expense in the relevant Group company on a straight‑line basis over the vesting period, with a corresponding credit to equity in that Group company as a capital contribution from the company. The Company records a corresponding increase in the investment in the relevant Group company and an increase in its own equity. The fair value is measured using an appropriate option‑pricing model, taking into account expected volatility, expected option life, risk‑free interest rates and dividend yield.

STRATEGIQ GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
6
Share-based payment transactions
(Continued)
- 5 -

Share‑based payment expense recognised

Option movements

A reconciliation of outstanding options is set out below:

Number of options

Outstanding at start of year 0

Granted during the year 2,672

Exercised during the year 0

Lapsed/forfeited in the year 0

Outstanding at end of year 2,672

Exercisable at end of year 0

Fair value assumptions

The fair value of share options granted during the year was determined using the Black‑Scholes option‑pricing model. Key assumptions used were:

Share price at grant date: £160.09

Exercise price: £660.00

Expected volatility: 37.6%

Risk‑free interest rate: 4.70%

Expected option life: 10 years

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