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Registrar

Registration number: 16283593

Exceptional Ideas Group Ltd
Unaudited Filleted Financial Statements
for the Period from 28 February 2025 to 31 August 2025

Exceptional Ideas Group Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

Exceptional Ideas Group Ltd

Company Information

Directors | B V Runchman

Registered office | Teaseldown at Sugar Loaves 175 Swan Street Sible Hedingham Halstead Essex CO9 3PX

Bankers | Allica Bank 4th/5th Floor, 15 Worship Steet London EC2M 4LX

Accountants | Lambert Chapman LLP 3 Warners Mill Silks Way Braintree Essex CM7 3GB

Exceptional Ideas Group Ltd

(Registration number: 16283593)
Balance Sheet as at 31 August 2025

| Note | 2025 £
Fixed assets |  |
Investments | 4 | 1,053,636
Creditors: Amounts falling due within one year | 5 | (357,587)
Net assets |  | 696,049
Capital and reserves |  |
Called up share capital | 6 | 100
Other reserves |  | 519,949
Retained earnings |  | 176,000
Shareholders' funds |  | 696,049

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

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 18 May 2026

B V Runchman
Director

Exceptional Ideas Group Ltd

Notes to the Unaudited Financial Statements for the Period from 28 February 2025 to 31 August 2025

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is: Teaseldown at Sugar Loaves, 175 Swan Street, Sible Hedingham, Halstead, Essex, CO9 3PX.

These financial statements were authorised for issue by the director on 18 May 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention.
These financial statements are presented in Sterling (£), which is the company's functional currency.

Group accounts not prepared

The company is part of a small group. The company has taken advantage of the exemption provided by Section 398 of the Companies Act 2006 and has not prepared group accounts.

Revenue recognition

The company is a non trading holding company which receives dividends recognised on the date they are declared.

Tax

Current Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Exceptional Ideas Group Ltd

Notes to the Unaudited Financial Statements for the Period from 28 February 2025 to 31 August 2025

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Share capital

Ordinary shares are classified as equity.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1.

4 | Investments

| 2025 £
Investments in subsidiaries | 1,053,636

Subsidiaries | £
Cost or valuation
Additions | 1,053,636
Provision
Carrying amount
At 31 August 2025 | 1,053,636

Exceptional Ideas Group Ltd

Notes to the Unaudited Financial Statements for the Period from 28 February 2025 to 31 August 2025

Details of undertakings

Details of the investments in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
|  |  | 2025
Subsidiary undertakings
Exceptional Ideas Limited | Teaseldown at Sugar Loaves 175 Swan Street Sible Hedingham Halstead Essex CO9 3PX England | Ordinary £1 shares | 100%

Subsidiary undertakings
Exceptional Ideas Limited The principal activity of Exceptional Ideas Limited is private education for children with learning difficulties .

Exceptional Ideas Group Ltd

Notes to the Unaudited Financial Statements for the Period from 28 February 2025 to 31 August 2025

5 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £
Due within one year |  |
Amounts owed to group undertakings and undertakings in which the company has a participating interest |  | 263,636
Directors loan |  | 93,951
|  | 357,587

6 | Share capital

Allotted, called up and fully paid shares

| 2025
| No. | £
Ordinary shares of £1 each | 100 | 100

During the year 49 Ordinary £1 shares were issued at par. In addition there was a share for share exchange for 51 Ordinary £1 shares in Exceptional Ideas Limited. The shares were valued at £520,000 with £519.949 being credited to the Merger Reserve disclosed in the statement of changes in equity.