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Registered number: 02819887
B.L.S. Futures Limited
Financial Statements
For The Year Ended 30 June 2025
Fruition Accountancy
Unit 4 Three Spires House, Station Road
Lichfield
WS13 6HX
B.L.S. Futures Limited
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—7

Page 1
B.L.S. Futures Limited
Accountants' Report
For The Year Ended 30 June 2025
Accountants' Report
In accordance with the engagement letter dated 07 October 2016, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.
You have acknowledged on the balance sheet as at year ended 30 June 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

20th March 2026

Fruition Accountancy
Unit 4 Three Spires House, Station Road
Lichfield
WS13 6HX
Page 1
Page 2
B.L.S. Futures Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 02819887

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 150
Investments | 5 |  | 220,752 |  | 243,433
|  |  | 220,752 |  | 243,583
CURRENT ASSETS
Debtors | 6 | 759,098 |  | 27,429 |
Cash at bank and in hand |  | 1,264,852 |  | 1,349,531 |
|  | 2,023,950 |  | 1,376,960 |
Creditors: Amounts Falling Due Within One Year | 7 | (473,636 ) |  | (21,905 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,550,314 |  | 1,355,055
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,771,066 |  | 1,598,638
NET ASSETS |  |  | 1,771,066 |  | 1,598,638
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1,000 |  | 1,000
Fair value reserve |  |  | - |  | 28,684
Profit and Loss Account |  |  | 1,770,066 |  | 1,568,954
SHAREHOLDERS' FUNDS |  |  | 1,771,066 |  | 1,598,638

Page 2
Page 3
B.L.S. Futures Limited
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Danny Langley Director
20th March 2026

The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
B.L.S. Futures Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
B.L.S. Futures Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02819887 . The registered office is Imperial House, 21-25 North Street, Bromley, BR1 1SD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 25% reducing balance

2.3. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.4. Taxation
Corporation tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 4
Page 5
B.L.S. Futures Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 July 2024 | 78,046
As at 30 June 2025 | 78,046
Depreciation
As at 1 July 2024 | 77,896
Provided during the period | 150
As at 30 June 2025 | 78,046
Net Book Value
As at 30 June 2025 | -
As at 1 July 2024 | 150

5. Investments

| Listed | Unlisted | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 July 2024 | 97,160 | 146,273 | 243,433
Additions | 76,483 | 72,901 | 149,384
Disposals | (75,593 ) | (573,840 ) | (649,433 )
Revaluations | - | 495,613 | 495,613
Fair value adjustments | (18,245 ) | - | (18,245 )
As at 30 June 2025 | 79,805 | 140,947 | 220,752
Provision
As at 1 July 2024 | - | - | -
As at 30 June 2025 | - | - | -
Net Book Value
As at 30 June 2025 | 79,805 | 140,947 | 220,752
As at 1 July 2024 | 97,160 | 146,273 | 243,433

Page 5
Page 6
B.L.S. Futures Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 79,203 |  | 27,429
Due after more than one year
Other debtors | 679,895 |  | -
| 759,098 |  | 27,429

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 9,259 |  | 10,389
Taxation and social security | 464,377 |  | 11,516
| 473,636 |  | 21,905

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
1,000 Ordinary Shares of £ 1.00 each | 1,000 |  | 1,000

9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 July 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 June 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Danny Langley | 9,324 | 515,281 | (9,324 ) | - | 515,281

During the year an interest free director's current account was maintained. At the balance sheet date, the amount owed to the company was £6,948. This is unsecured and repayable on demand.
During the year the company made an unsecured loan of £500,000 to a director with a repayment date of 30/06/2026. Interest is payable on the maturity of the loan at a rate of 2.5% per annum. At the balance sheet date, the amount owed to the company, inclusive of accrued interest was £508,333.
10. Related Party Transactions
Loans to related parties
At the balance sheet date the company was owed £10,411 (2024: £5,411) by Rival Investments Limited, a company under common control.
At the balance sheet date the company owed £7,821 (2024: £7,509) to the directors of the company.
Page 6
Page 7
B.L.S. Futures Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
11. Reserves
Included in reserves is £1,076 (2024: £28,684) of non-distributable reserves relating to unrealised investment gains.
Page 7