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COMPANY REGISTRATION NUMBER: 04887142

CS Futures Limited

Filleted Unaudited Financial Statements

30 September 2025

CS Futures Limited

Statement of Financial Position

30 September 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | – | 926

Current assets

Debtors | 6 | 41,352 |  | 39,776
Cash at bank and in hand | 190,988 |  | 216,935
| --------- |  | ---------
| 232,340 |  | 256,711

Creditors: amounts falling due within one year | 7 | 1,284 |  | 634
| --------- |  | ---------
Net current assets |  | 231,056 | 256,077
|  | --------- | ---------
Total assets less current liabilities |  | 231,056 | 257,003
|  | --------- | ---------
Net assets |  | 231,056 | 257,003
|  | --------- | ---------

Capital and reserves

Called up share capital |  | 2 | 2
Profit and loss account |  | 231,054 | 257,001
|  | --------- | ---------
Shareholders funds |  | 231,056 | 257,003
|  | --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

CS Futures Limited

Statement of Financial Position (continued)

30 September 2025
These financial statements were approved by the board of directors and authorised for issue on 20 May 2026 , and are signed on behalf of the board by:

Mr C Smith
Director

Company registration number: 04887142

CS Futures Limited

Notes to the Financial Statements

Year ended 30 September 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 85 Northampton Road, Croydon, CR0 7HD.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Equipment | - | 33% straight line

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities. Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).
5. Tangible assets

| Equipment | Total
| £ | £
Cost |  |
At 1 October 2024 and 30 September 2025 | 3,035 | 3,035
| ------- | -------
Depreciation |  |
At 1 October 2024 | 2,109 | 2,109
Charge for the year | 926 | 926
| ------- | -------
At 30 September 2025 | 3,035 | 3,035
| ------- | -------
Carrying amount |  |
At 30 September 2025 | – | –
| ------- | -------
At 30 September 2024 | 926 | 926
| ------- | -------

6. Debtors

| 2025 | 2024
| £ | £
Other debtors | 41,352 | 39,776
| -------- | --------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Other creditors | 1,284 | 634
| ------- | ----

8. Directors' advances, credits and guarantees
During the year the directors entered into the following advances and credits with the company:

| 2025
|  | Balance brought forward | Advances/ (credits) to the directors | Amounts repaid | Balance outstanding
|  | £ | £ | £ | £
| Mr C Smith | 3,635 | 12,350 | ( 10,343) | 5,642
| Mrs D Smith | ( 500) | 1,000 | ( 500) | –
|  | ------- | -------- | -------- | -------
|  | 3,135 | 13,350 | ( 10,843) | 5,642
|  | ------- | -------- | -------- | -------

| 2024
|  | Balance brought forward | Advances/ (credits) to the directors | Amounts repaid | Balance outstanding
|  | £ | £ | £ | £
| Mr C Smith | ( 3,315) | 8,478 | ( 1,528) | 3,635
| Mrs D Smith | ( 6,000) | 6,500 | ( 1,000) | ( 500)
|  | ------- | -------- | ------- | -------
|  | ( 9,315) | 14,978 | ( 2,528) | 3,135
|  | ------- | -------- | ------- | -------

9. Related party transactions
The company was under the joint control of Mr C Smith and Mrs C Smith throughout the current and previous year. Mr C Smith and Mr D Smith are directors and equal shareholders. No further transactions with related parties were undertaken such as is required to be disclosed under the small companies' regime and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.