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REGISTERED NUMBER: 09668405 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

SCJ Futures Ltd

SCJ Futures Ltd (Registered number: 09668405)

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 31 July 2025

| Page |

Balance Sheet | 1 |  | to |  | 2

Notes to the Financial Statements | 3 |  | to |  | 7

SCJ Futures Ltd (Registered number: 09668405)

BALANCE SHEET

31 July 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

Fixed assets

Tangible assets | 4 | 7,465 |  | 6,612 |  |

Current assets

Debtors | 5 | 157,605 |  | 113,444 |  |

Investments | 6 | 383,102 |  | 354,772 |  |

Cash at bank | 425,002 |  | 156,517 |  |

965,709 |  | 624,733 |  |

Creditors

Amounts falling due within one year | 7 | 252,718 |  | 166,045 |  |

Net current assets | 712,991 |  | 458,688 |  |

Total assets less current liabilities | 720,456 |  | 465,300 |  |

Capital and reserves

Called up share capital | 8 | 1 |  | 1 |  |

Retained earnings | 720,455 |  | 465,299 |  |

Shareholders' funds | 720,456 |  | 465,300 |  |

SCJ Futures Ltd (Registered number: 09668405)

BALANCE SHEET - continued

31 July 2025

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Profit & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 May 2026 and were signed on its behalf by:

Mr S Jones - Director

SCJ Futures Ltd (Registered number: 09668405)

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 July 2025

1. | STATUTORY INFORMATION

| SCJ Futures Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 09668405

| Registered office: | Abacus House

| 129 North Hill

| Plymouth

| Devon

| PL4 8JY

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services which is recognised by the reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Computer equipment - 20% on cost

SCJ Futures Ltd (Registered number: 09668405)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 July 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has elected to apply the provisions of Section 11 and Section 12 of FRS 102 in accounting for financial instruments.

| Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.

| Financial assets are derecognised when the contractual rights to the cash flows from the asset expire or are settled.

| The company holds investments in a multi-asset cash management arrangement through Wise. These investments are classified as current asset investments and are measured at fair value through profit or loss at each reporting date.

| Fair value is determined based on the underlying net asset value provided by the investment provider at the reporting date.

| Income arising from these investments, including interest and dividend distributions, is recognised in the profit and loss account as it becomes receivable.

| All fair value gains and losses arising on remeasurement of investments are recognised in profit or loss in the period in which they arise.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

SCJ Futures Ltd (Registered number: 09668405)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 July 2025

2. | ACCOUNTING POLICIES - continued

| Debtors

| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Creditors

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Provisions

| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 1 ) .

4. | TANGIBLE FIXED ASSETS

| Computer

| equip

£ |

| Cost

| At 1 August 2024 | 10,610 |  |

| Additions | 3,287 |  |

| At 31 July 2025 | 13,897 |  |

| Depreciation

| At 1 August 2024 | 3,998 |  |

| Charge for year | 2,434 |  |

| At 31 July 2025 | 6,432 |  |

| Net book value

| At 31 July 2025 | 7,465 |  |

| At 31 July 2024 | 6,612 |  |

SCJ Futures Ltd (Registered number: 09668405)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 July 2025

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 83,850 |  | 16,320 |  |

| Other debtors | 73,755 |  | 97,124 |  |

157,605 |  | 113,444 |  |

6. | CURRENT ASSET INVESTMENTS

2025 | 2024 |

£ | £ |

| Other | 383,102 |  | 354,772 |  |

| Other current asset investments represent sums held in stocks and bonds.

| Financial risk management

| The company is exposed to credit risk and market risk in respect of its current asset investment holdings. The risk is mitigated through diversification within the underlying funds and the short-term nature of the investments.

| Liquidity risk is considered low due to the ability to withdraw funds on demand or within short settlement periods.

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 32,652 |  | 24,322 |  |

| Taxation and social security | 213,427 |  | 138,694 |  |

| Other creditors | 6,639 |  | 3,029 |  |

252,718 |  | 166,045 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 1 | Ordinary share | £1 | 1 |  | 1 |  |

9. | RELATED PARTY DISCLOSURES

| At the balance sheet date the company was owed £73,755 by its director. The maximum overdrawn in the year was £134,833. No interest was charged on this amount.

| The amount was repaid within 9 months of the year end.

SCJ Futures Ltd (Registered number: 09668405)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 July 2025

10. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Mr S Jones.