REGISTERED NUMBER: 07481581 (England and Wales)

Financial Statements for the Year Ended 31 January 2026

for

EXPONENTIAL DERIVATIVES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

I Liddle

Mrs Y Zou

REGISTERED OFFICE:

5 La Sagesse

Newcastle upon Tyne

NE2 3AF

REGISTERED NUMBER:

07481581 (England and Wales)

ACCOUNTANTS:

Russell & Co.

1st Floor, The Smithyside

7 Bell Villas

Ponteland

Newcastle upon Tyne

NE20 9BD

FIXED ASSETS

Tangible assets

4

5,382

7,956

CURRENT ASSETS

Debtors

5

29,666

29,666

Investments

6

14,369,696

13,982,003

Prepayments and accrued income

1,690

583

Cash at bank

9,963

11,585

14,411,015

14,023,837

CREDITORS

Amounts falling due within one year

7

(193,419

)

(490,410

)

NET CURRENT ASSETS

14,217,596

13,533,427

TOTAL ASSETS LESS CURRENT LIABILITIES

14,222,978

13,541,383

PROVISIONS FOR LIABILITIES

(1,989

)

(1,989

)

NET ASSETS

14,220,989

13,539,394

CAPITAL AND RESERVES

Called up share capital

65,000

65,000

Retained earnings

14,155,989

13,474,394

14,220,989

13,539,394

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 October 2026 and were signed on its behalf by:

I Liddle - Director

1.	STATUTORY INFORMATION

Exponential Derivatives Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

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 - 25% Straight Line

Financial instruments

Financial instruments, which includes investments in equity instruments which are not classified as subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the recognised transaction price. Such assets are subsequently measured at fair value with the changes in fair value being recognised in the profit or loss. Where other financial assets are not publicly traded, hence their fair value cannot be measured reliably, they are measured at cost less impairment.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

and 31 January 2026

10,622

DEPRECIATION

At 1 February 2025

2,666

Charge for year

2,574

At 31 January 2026

5,240

NET BOOK VALUE

At 31 January 2026

5,382

At 31 January 2025

7,956

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

29,666

29,666

6.	CURRENT ASSET INVESTMENTS

2026

2025

£

£

Listed investments

14,369,696

13,982,003

A trading account was held with Brokerage Account 1 and the net asset value on this account at the reporting date was £7,066,732 (2025: £8,100,093). This total includes stocks valued at £7,051,103 (2025: £8,103,767), a cash balance of £7206 (2025: £2,058), interest prepayment of £77.43 (2025: prepayment of £5,732) and dividend accrual of £8500. The net asset value on this account is disclosed in current asset investments.

A trading account was held with Brokerage Account 2 and the net asset value on this account at the reporting date was £7,302,965 (2025: £5,881,908). This total includes stocks valued at £7,302,776 (2025: £5,880,918), and a cash balance of £189 (2025: £990). The net asset value on this account is disclosed in current asset investments.

When both trading accounts are combined this totals a net asset value at the reporting date of £14,369,697 (2025: £13,982,001). This total includes stocks valued at £14,353,879 (2025: £13,984,685), a cash balance of £7395 (2025: £3,048), interest prepayment of £77.43 (2025: prepayment of £5,732) and dividend accrual of £8500.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

187,223

456,593

Other creditors

6,196

33,817

193,419

490,410

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2026 and 31 January 2025:

2026

2025

£

£

I Liddle

Balance outstanding at start of year

(946

)

-

Amounts repaid

(750

)

(946

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(1,696

)

(946

)

Loans with the director are unsecured, interest free and repayable on demand.