REGISTERED NUMBER: 09668405 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

SCJ Futures Ltd

Page

Balance Sheet

1

to

2

Notes to the Financial Statements

3

to

7

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

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

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

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.

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

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.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr S Jones.