DN Futures Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 07774469

DN Futures Limited

Filleted Unaudited Financial Statements

30 September 2026

DN Futures Limited

Statement of Financial Position

30 September 2026

	30 Sep 26		31 Dec 25
Note	£	£	£

Fixed assets

Tangible assets	5	28,839	22,565
Investments	6	865,387	845,918
		---------	---------
		894,226	868,483

Current assets

Debtors	7	857,126	2,209,499
Cash at bank and in hand		5,458,730	702,201
		------------	------------
		6,315,856	2,911,700

Creditors: amounts falling due within one year	8	955,537		216,355
		------------		------------
Net current assets			5,360,319	2,695,345
			------------	------------
Total assets less current liabilities			6,254,545	3,563,828
			------------	------------
Net assets			6,254,545	3,563,828
			------------	------------

Capital and reserves

Called up share capital	4	4
Profit and loss account	6,254,541	3,563,824
	------------	------------
Shareholders funds	6,254,545	3,563,828
	------------	------------

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 period ending 30 September 2026 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 period 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 .

DN Futures Limited

Statement of Financial Position (continued)

30 September 2026

These financial statements were approved by the board of directors and authorised for issue on 1 October 2026 , and are signed on behalf of the board by:

Mr D Nakum

Director

Company registration number: 07774469

DN Futures Limited

Notes to the Financial Statements

Period from 1 January 2026 to 30 September 2026

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is 13 Earlswood Gardens, Illford, IG5 0DF.

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.

Going concern

The company ceased trading on 30th September 2026, and the directors intend to place it into a members' voluntary liquidation. The accounts have therefore been prepared on a basis other than going concern. No adjustments were required.

Revenue recognition

The turnover shown in the profit and loss account represents trading income earned during the year.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

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:

Fixtures & Fittings	-	25% straight line
Motor Vehicles	-	20% straight line
Equipment	-	50% straight line

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

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.

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.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the period amounted to 2 (2025: 2 ).

5. Tangible assets

	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£
Cost
At 1 January 2026	6,965	50,400	20,474	77,839
Additions	1,829	–	2,013	3,842
Disposals	( 5,584)	–	( 19,500)	( 25,084)
	-------	--------	--------	--------
At 30 September 2026	3,210	50,400	2,987	56,597
	-------	--------	--------	--------
Depreciation
At 1 January 2026	6,307	28,980	19,987	55,274
Charge for the period	602	( 4,155)	1,121	( 2,432)
Disposals	( 5,584)	–	( 19,500)	( 25,084)
	-------	--------	--------	--------
At 30 September 2026	1,325	24,825	1,608	27,758
	-------	--------	--------	--------
Carrying amount
At 30 September 2026	1,885	25,575	1,379	28,839
	-------	--------	--------	--------
At 31 December 2025	658	21,420	487	22,565
	-------	--------	--------	--------

6. Investments

	Other investments other than loans
	£
Cost
At 1 January 2026	845,918
Revaluations	19,469
	---------
At 30 September 2026	865,387
	---------
Impairment
At 1 January 2026 and 30 September 2026	–
	---------

Carrying amount
At 30 September 2026	865,387
	---------
At 31 December 2025	845,918
	---------

The investment represents externally administered share portfolios, stated at market value.

7. Debtors

	30 Sep 26	31 Dec 25
	£	£
Other debtors	857,126	2,209,499
	---------	------------

8. Creditors: amounts falling due within one year

	30 Sep 26	31 Dec 25
	£	£
Corporation tax	952,977	214,737
Social security and other taxes	–	378
Other creditors	2,560	1,240
	---------	---------
	955,537	216,355
	---------	---------

9. 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.

10. Directors' advances, credits and guarantees

During the period the directors entered into the following advances and credits with the company:

	30 Sep 26
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
Mr D Nakum	8,346	88,324	( 93,734)	2,936
Mrs S Nakum	8,000	85,500	( 93,500)	–
	--------	---------	---------	-------
	16,346	173,824	( 187,234)	2,936
	--------	---------	---------	-------

	31 Dec 25
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
Mr D Nakum	587	94,071	( 86,312)	8,346
Mrs S Nakum	–	94,000	( 86,000)	8,000
	----	---------	---------	--------
	587	188,071	( 172,312)	16,346
	----	---------	---------	--------

Overdrawn directors loan accounts are charged interest in line with HMRC guidelines. Loans made by the director to the company are interest free and repayable on demand.

11. Related party transactions

The company was under the control of Mr D Nakum throughout the current and previous year. Mr D Nakum is the managing director and equal shareholder. No 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'.