ACCOUNTS - Final Accounts

Cash and cash equivalents

As restated

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.

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.

Debtors

						As restated
					2026	2025
					£	£


Prepayments and accrued income	8,870	8,851

	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

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.

	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.

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