KMC Futures Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 07107364

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		-		250
Investment Properties	5		118,000		118,000

			118,000		118,250
CURRENT ASSETS
Debtors	6	565		565
Cash at bank and in hand		83,950		90,045

		84,515		90,610
Creditors: Amounts Falling Due Within One Year	7	(4,338 )		(4,403 )

NET CURRENT ASSETS (LIABILITIES)			80,177		86,207

TOTAL ASSETS LESS CURRENT LIABILITIES			198,177		204,457

NET ASSETS			198,177		204,457

CAPITAL AND RESERVES
Called up share capital	8		4		4
Profit and Loss Account			198,173		204,453

SHAREHOLDERS' FUNDS			198,177		204,457

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KMC Futures Ltd

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 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 M Court

Director

4 September 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

KMC Futures Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07107364 . The registered office is 24 Newport Road, Stafford, Staffordshire, ST16 1BH.

2. Accounting Policies

2.1. Basis of Preparation of 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.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

Rendering of services

When the outcome of a transaction can be estimated reliably, turnover from consultancy is recognised by reference to the amount of services provided on an hourly basis during the period.

Rental income

Rental income from operating leases, net of any incentives given to the lessees, is recognised on a straight line basis over the lease term.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Computer Equipment

33% on cost

2.4. Investment Properties

Investment property was acquired during 2015 and the directors consider there has been no significant movement in fair market value and accordingly the property is stated at cost. In future years investment property will be measured at fair value at each reporting date with change in fair value recognised in profit or loss.

2.5. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and 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.

2.6. Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

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KMC Futures Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 January 2025	6,671

As at 31 December 2025	6,671

Depreciation
As at 1 January 2025	6,421
Provided during the period	250

As at 31 December 2025	6,671

Net Book Value
As at 31 December 2025	-

As at 1 January 2025	250

5. Investment Property

	2025
	£
Fair Value
As at 1 January 2025 and 31 December 2025	118,000

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	565	565

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	462	516
Other creditors	565	565
Accruals and deferred income	2,290	2,698
Directors' loan accounts	1,021	624

	4,338	4,403

8. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
2 Ordinary A shares of £ 1.00 each	2	2
2 Ordinary B shares of £ 1.00 each	2	2

	4	4

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