SP Futures Limited
Unaudited Financial Statements
For the period ended 30 September 2025
Pages for Filing with Registrar
Company Registration No. 08968722 (England and Wales)
SP Futures Limited
Contents
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
SP Futures Limited
Balance Sheet
As at 30 September 2025
Page 1
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
-
0
240
Current assets
Debtors
4
-
0
7,657
Cash at bank and in hand
15,664
112
15,664
7,769
Creditors: amounts falling due within one year
5
(16,973)
(16,174)
Net current liabilities
(1,309)
(8,405)
Total assets less current liabilities
(1,309)
(8,165)
Creditors: amounts falling due after more than one year
6
-
0
(19,235)
Net liabilities
(1,309)
(27,400)
Capital and reserves
Called up share capital
7
100
100
Profit and loss reserves
(1,409)
(27,500)
Total equity
(1,309)
(27,400)

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

For the financial period ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

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

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

SP Futures Limited
Balance Sheet (Continued)
As at 30 September 2025
Page 2
The financial statements were approved and signed by the director and authorised for issue on 15 January 2026
S. Portlock
Director
Company Registration No. 08968722
SP Futures Limited
Notes to the Financial Statements
For the period ended 30 September 2025
Page 3
1
Accounting policies
Company information

SP Futures Limited is a private company limited by shares incorporated and domiciled in England and Wales. The registered office is 6th Floor, 9 Appold Street, London, EC2A 2AP.

1.1
Reporting period
The current financial statements are presented for a period longer than one year, due to the company changing its reporting date to 30 September 2025. Therefore the comparative amounts presented in the financial statements (including the related notes) are not entirely comparable.
1.2
Accounting convention

These financial statements have been prepared in accordance with Section 1A of 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 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 pound.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Going concern

The company made a true profit in the year of £26,091 (2024: £7,938 loss) and at the balance sheet date had net liabilities of £1,309 (2024: £27,400).

The company ceased to trade on 31 December 2025 and therefore the Director has adopted the break up basis of accounting in preparing the financial statements.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Computer equipment
3 years straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks.

1.6
Financial instruments

The company only has basic financial instruments measured at amortised cost, with no financial instruments classified as other or basic instruments measured at fair value.

SP Futures Limited
Notes to the Financial Statements (Continued)
For the period ended 30 September 2025
1
Accounting policies
(Continued)
Page 4
1.7
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.

1.8
Taxation

The tax expense represents the sum of the tax currently pay able.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

2
Employees

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

2025
2024
Number
Number
Total
0
0
SP Futures Limited
Notes to the Financial Statements (Continued)
For the period ended 30 September 2025
Page 5
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2024
3,779
Disposals
(3,779)
At 30 September 2025
-
0
Depreciation and impairment
At 1 April 2024
3,539
Depreciation charged in the period
240
Eliminated in respect of disposals
(3,779)
At 30 September 2025
-
0
Carrying amount
At 30 September 2025
-
0
At 31 March 2024
240
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
-
7,579
Prepayments and accrued income
-
0
78
-
7,657
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
-
0
5,902
Trade creditors
1,101
6,832
Taxation and social security
6,907
-
0
Other creditors
3,941
-
Accruals and deferred income
5,024
3,440
16,973
16,174
SP Futures Limited
Notes to the Financial Statements (Continued)
For the period ended 30 September 2025
Page 6
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
-
0
19,235
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
100 Ordinary Shares of £1 each
100
100
100
100
8
Controlling Party

The ultimate controlling party is S. Portlock by virtue of his majority shareholding.

9
Directors' transactions

At the balance sheet date, included within other creditors is an amount of £3,941 owed to the director (2024: £7,466 was owed by the director and included in other debtors).

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