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Registered number: 13855306 HOGG STRATEGIC CAPITAL LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JANUARY 2026
HOGG STRATEGIC CAPITAL LIMITED COMPANY INFORMATION
Director | C Hogg
Registered number | 13855306
Registered office | Eighth Floor
| 6 New Street Square
| New Fetter Lane
| London
| EC4A 3AQ
Accountants | Rawlinson & Hunter LLP
| Chartered Accountants
| Eighth Floor
| 6 New Street Square
| New Fetter Lane
| London
| EC4A 3AQ
HOGG STRATEGIC CAPITAL LIMITED CONTENTS
| Page
Balance Sheet | 1 - 2
Notes to the Financial Statements | 3 - 7
HOGG STRATEGIC CAPITAL LIMITED REGISTERED NUMBER: 13855306 BALANCE SHEET AS AT 31 JANUARY 2026
|  |  |  | As restated
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 818,297 |  | 800,478
|  |  | 818,297 |  | 800,478
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 8,870 |  | 8,851 |
Cash at bank and in hand | 6 | 4 |  | 671 |
|  | 8,874 |  | 9,522 |
Creditors: amounts falling due within one year | 7 | (881,720) |  | (853,070) |
Net current liabilities |  |  | (872,846) |  | (843,548)
Total assets less current liabilities |  |  | (54,549) |  | (43,070)
Net liabilities |  |  | (54,549) |  | (43,070)
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 100 |  | 100
Profit and loss account |  |  | (54,649) |  | (43,170)
|  |  | (54,549) |  | (43,070)
Page 1
HOGG STRATEGIC CAPITAL LIMITED REGISTERED NUMBER: 13855306 BALANCE SHEET (CONTINUED) AS AT 31 JANUARY 2026 The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
C Hogg
Director
Date: 13 August 2026
The notes on pages 3 to 7 form part of these financial statements. * Refer to Note 9 for details of the restatement Page 2
HOGG STRATEGIC CAPITAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
1. | General information
Hogg Strategic Capital Limited is a private company, limited by shares, incorporated in England and Wales with registration number 13855306. The registered office address is Eighth Floor, 6 New Street Square, New Fetter Lane, London, EC4A 3AQ. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements have been prepared on a going concern basis which assumes that the company will continue in operational existence for the foreseeable future. The company expects the continued support of its shareholder, who has confirmed they will provide such financial support as is necessary for the company to meet its liabilities as they fall due and continue in operation for a period of at least twelve months from the date of signing of the financial statements of the company.
| 2.3 | Foreign currency translation
Functional and presentation currency The company's functional currency and presentational currency is GBP. Previously the company's functional currency and presentational currency was United State Dollars ("USD"), albeit during the time the company had minimal trading activities. Following a review by the director, the functional and presentational currency was changed from United State Dollars ("USD") to British Pounds ("GBP"). The effective date of change 1 February 2025 and so accordingly the prior period results and balances have been restated, where applicable, to be presented in GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
| 2.4 | Revenue
Revenue comprises income received from fixed asset investments. Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable. Page 3
HOGG STRATEGIC CAPITAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 2.Accounting policies (continued)
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.6 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.7 | Valuation of investments
Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.9 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.10 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.11 | Financial instruments
The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2025 - 1).
Page 4
HOGG STRATEGIC CAPITAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
4. | Fixed asset investments
|  | Fixed asset investments
|  | £
| Cost or valuation |
| At 1 February 2025 | 800,478
| Disposals | (15,731)
| Revaluations | 33,550
| At 31 January 2026 | 818,297
| In prior years this balance was presented under cash and cash equivalents. Following a review of the accounting policy it was determine these funds should be held as fixed asset investments instead of cash at bank and cash equivalents. There has been no impact to the profit and loss account for the period 2025 in respect of this adjustment.
5. | Debtors
|  |  |  |  |  | As restated
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Prepayments and accrued income | 8,870 | 8,851
6. | Cash and cash equivalents
|  |  |  |  |  | As restated
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 4 | 671
Page 5
HOGG STRATEGIC CAPITAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
7. | Creditors: Amounts falling due within one year
|  |  |  |  |  | As restated
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other creditors | 872,900 | 844,970
| Accruals and deferred income | 8,820 | 8,100
|  | 881,720 | 853,070
| The other creditors are a loan from its director. It is interest free and repayable on demand, although undertaking is given by the director not to request its repayment for at least 12 months from the date of signature of the financial statements for the year ended 31 January 2026.
8. | Financial instruments
|  |  |  |  |  | As restated
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Financial assets |  |
| Financial assets measured at fair value through profit or loss | 818,301 | 801,149
| Financial assets measured at fair value through profit or loss comprise cash at bank and listed financial instruments.
9. | Share capital
|  |  |  |  |  | As restated
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2025 - 100) Ordinary shares of £1 each | 100 | 100
Page 6
HOGG STRATEGIC CAPITAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
10. | Prior period adjustment
Previously the company's functional currency and presentational currency was United State Dollars ("USD"), albeit during the time the company had minimal trading activities. Following a review by the director, the functional and presentational currency was changed from United State Dollars ("USD") to British Pounds ("GBP"). The effective date of change 1 February 2025 and so accordingly the prior period results and balances have been restated, where applicable, to be presented in GBP. In prior years the cash investment balance was presented under cash and cash equivalents. Following a review of the accounting policy it was determined these funds should be held as fixed asset investments instead of cash at bank and cash equivalents. There has been no impact to the profit and loss account for the period 2025 in respect of this adjustment.
Page 7