Kingdom Futures Limited

	Page
Company Information	1
Strategic Report	2—3
Directors' Report	4—5
Independent Auditor's Report	6—8
Statement of Comprehensive Income	9
Balance Sheet	10
Statement of Changes in Equity	11
Cash Flow Statement	12
Notes to the Cash Flow Statement	13
Notes to the Financial Statements	14—18

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Strategic Report

For The Year Ended 31 August 2026

Strategic Report

The directors present their strategic report for the year ended 31 August 2026.

Principal Activity

The company's principal activity continues to be that of commodity brokering services.

Review of the Business

The company generated revenue of £9,500 (2025: £2,538). The Company incurred administrative expenses of £11,743 (2025: £7,170).

The loss for the year ended 31 August 2026, after taxation, amounted to £2,231 (2025: £6,613).

Principal Risks and Uncertainties

The financial risk management objective and policy is to maintain sufficient liquidity and capital so that the Company can always meet its liabilities and regulatory financial resources requirements. At the reporting date, the main risks to which the Company was exposed are as follows:

Liquidity risk

The Company is cash positive and aims to ensure sufficient funds are always available to finance its operating activities. There is no need to borrow any funds at this stage of the company operations. The Directors will continue to monitor the company’s capital and cash requirements to ensure that there is adequate liquidity to meet its financial commitments.

Regulatory risk

The Company maintains sufficient capital and cash reserves to enable it to continue meeting its regulatory requirements. The Directors continue to monitor the Company’s cash reserves.

Credit risk and cash flow risk

The Company has no concentration of credit risk.

Operational risk

The business foresees some operational risks in trade settlement delays by way of counterparties either short of funds or securities. The Directors constantly monitor and act on such transactions.

Operational risks are monitord by the Directors. As part of the Capital Requirements Directive, the Company maintains an

"Internal Capital Adequacy Review Assessment". This is updated on an annual basis based on the latest available information

and is used in conjuction with a compliance manual and a fully documented system of controls and procedures.

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Kingdom Futures Limited

Strategic Report (continued)

For The Year Ended 31 August 2026

Section 172(1) Statement

The board of Directors of the Company consider that they have acted in the way they consider, in good faith, would be most likely to promote the success of the Company for the benefit of its members as a whole (having regard to the Stakeholders and matters set out in S172(1 )(a-f) of the Act) in the decisions taken during this financial period.

Consideration of long-term consequences are an inherent part of the Company's decision-making processes. As a privatelyowned Company, the board considers that the interests of the Company and its Shareholder are aligned in seeking sustainable value creation over the longer term through it's operations, promoting long term strategic decision-making. These factors also drive a continuing focus on the maintenance of durable relationships with Stakeholders, built on the Company's reputation with Clients and Suppliers.

The Company is regulated by the Financial Conduct Authority in the conduct of it's advisory services and must do so in good faith and with due diligence.

The Company operates in a sector characterised by long term relationships with Stakeholders. Maintaining a reputation for high standards of business conduct is vital and the Company expects all members of the supply chain to always act with integrity. Acting openly, honestly and ethically. The Company has zero tolerance to fraud and consistently maintains effective oversight and scrutiny processes, executed with independence and impartiality. Integrity is underpinned with policies in relation to bribery and corruption, data protection, equality, diversity and inclusion, modern slavery, fraud and whistleblowing, each of which is reinforced through appropriate measures.

On behalf of the board

Malcolm Apted Freeman

Director

17 October 2026

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Kingdom Futures Limited

Company No. 08636362

Directors' Report For The Year Ended 31 August 2026

Directors' Report

The directors present their report and the financial statements for the year ended 31 August 2026.

Dividends

The loss for the year ended 31 August 2025 amounted to £2,231 (2025: £6,613).

The directors do not recommend a dividend for the year ended 31 August 2026 (2025: £Nil).

Directors

The directors who held office during the year were as follows:

Malcolm Apted Freeman

Jasdeep Kaur Hayer

Matters covered in the Strategic Report

Disclosures required under s416(4) of the Companies Act 2006 are commented upon in the Strategic Report as the directors consider them to be of strategic importance to the business.

Statement of Directors' Responsibilities

The directors are responsible for preparing the Strategic Report, the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards, comprising FRS102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to:

select suitable accounting policies and then apply them consistently;
make judgments and accounting estimates that are reasonable and prudent;
state whether applicable United Kingdom Accounting Standards, comprising FRS102, have been followed subject to any material departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Statement of Disclosure of Information to Auditors

In the case of each director in office at the date the Directors' Report is approved:

so far as the director is aware, there is no relevant audit information of which the company's auditors are unaware; and
they have taken all the steps that they ought to have taken as directors in order to make themselves aware of any relevant audit information and to establish that the company's auditors are aware of that information.

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Kingdom Futures Limited

Directors' Report (continued)

For The Year Ended 31 August 2026

Independent Auditors

The auditors, Mushambi & Associates Limited, have indicated their willingness to continue in office and a resolution concerning their re-appointment will be proposed at the Annual General Meeting.

On behalf of the board

Malcolm Apted Freeman

Director

17 October 2026

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Independent Auditor's Report

to the Members of

Kingdom Futures Limited

Independent Auditor's Report

Opinion

We have audited the financial statements of Kingdom Futures Limited for the year ended 31 August 2026 which comprise the Statement of Comprehensive Income, Balance Sheet, Statement of Changes of Equity, Cash Flow Statement and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

In our opinion the financial statements:

give a true and fair view of the state of the company's affairs as at 31 August 2026 and of its profit/(loss) for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for Opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions Relating to Going Concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the entity's ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other Information

The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on Other Matters Prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

the information given in the Strategic Report and Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Strategic Report and Directors' Report have been prepared in accordance with applicable legal requirements.

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Independent Auditor's Report (continued)

to the Members of

Kingdom Futures Limited

Matters on Which We Are Required to Report by Exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Directors' Report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records or returns; or
certain disclosures of directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.

Responsibilities of Directors

As explained more fully in the Directors' Responsibilities Statement set out on page 4—5, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor's Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Obtaining an understanding of the legal and regulatory frameworks that the company operates in, focusing on those laws and regulations that had a direct effect on the financial statements. The key laws and regulations we considered in this context included the Companies Act 2006 and applicable tax legislation. In addition, we considered compliance with the UK Bribery Act and employee legislation, as fundamental to the Company’s operations.

Reviewing key correspondence with regulatory authorities such as the Financial Conduct Authority, Prudential Regulatory Authority, and Financial Reporting Council.

Enquiry of management to identify any instances of non-compliance with laws and regulations.

Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations.

Enquiry of management around actual and potential litigation and claims.

Enquiry of management to identify any instances of known or suspected instances of fraud.

Discussing among the engagement team regarding how and where fraud might occur in the financial statements and any potential indicators of fraud.

Reviewing minutes of meetings of those charged with governance.

Reviewing the control systems in place and testing the design and implementation of the controls; and

Performing audit work over the risk of management override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business, and reviewing accounting estimates for bias.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

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Independent Auditor's Report (continued)

to the Members of

Kingdom Futures Limited

Use Of Our Report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters that we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Tafadzwa George Mushambi, BSc (Hons), FCCA (Senior Statutory Auditor)

for and on behalf of Mushambi & Associates Limited , Statutory Auditor

22 October 2026

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Kingdom Futures Limited

Statement of Comprehensive Income

For The Year Ended 31 August 2026

Statement of Comprehensive Income

		2026	2025
	Notes	£	£
TURNOVER	4	9,500	2,538
Cost of sales		-	(2,070 )

GROSS PROFIT		9,500	468

Administrative expenses		(11,743 )	(7,170 )

OPERATING LOSS		(2,243 )	(6,702 )
Other interest receivable and similar income	7	12	89

LOSS BEFORE TAXATION		(2,231 )	(6,613 )
Tax on Loss		-	-

LOSS AFTER TAXATION BEING LOSS FOR THE FINANCIAL YEAR		(2,231 )	(6,613 )
OTHER COMPREHENSIVE INCOME FOR THE YEAR		-	-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR		(2,231)	(6,613)

The results are from continuing activities.

The notes on pages 13 to 18 form part of these financial statements.

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Kingdom Futures Limited

Balance Sheet

As At 31 August 2026

Balance Sheet

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS

CURRENT ASSETS
Debtors	10	114,091		145,326
Cash at bank and in hand		6,407		7,878

		120,498		153,204
Creditors: Amounts Falling Due Within One Year	11	(24,463 )		(54,938 )

NET CURRENT ASSETS (LIABILITIES)			96,035		98,266

TOTAL ASSETS LESS CURRENT LIABILITIES			96,035		98,266

NET ASSETS			96,035		98,266

CAPITAL AND RESERVES
Called up share capital	12		99,000		99,000
Profit and Loss Account			(2,965 )		(734 )

SHAREHOLDERS' FUNDS			96,035		98,266

The financial statements were approved by the board of directors and were signed on its behalf by:

Malcolm Apted Freeman

Director

17 October 2026

The notes on pages 13 to 18 form part of these financial statements.

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Kingdom Futures Limited

Statement of Changes in Equity

For The Year Ended 31 August 2026

Statement of Changes in Equity

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 1 September 2024	99,000	5,879	104,879
Loss for the year and total comprehensive income	-	(6,613 )	(6,613)

As at 31 August 2025 and 1 September 2025	99,000	(734 )	98,266


Loss for the year and total comprehensive income	-	(2,231 )	(2,231)

As at 31 August 2026	99,000	(2,965 )	96,035

The notes on pages 12 to 16 form part of these financial statements.

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Kingdom Futures Limited

Cash Flow Statement

For The Year Ended 31 August 2026

Cash Flow Statement

		2026	2025
	Notes	£	£
Cash flows from operating activities
Net cash generated from/(used in) operations	1	29,393	(56,702 )
Tax paid		(31,500 )	-

Net cash used in operating activities		(2,107 )	(56,702 )

Cash flows from investing activities
Interest received		12	89

Cash flows from financing activities
Proceeds from issue of share capital		-	50,000
Amount introduced by directors		624	424

Net cash generated from financing activities		624	50,424



Decrease in cash and cash equivalents		(1,471 )	(6,189 )
Cash and cash equivalents at beginning of year	2	7,878	14,067

Cash and cash equivalents at end of year	2	6,407	7,878

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Kingdom Futures Limited

Notes to the Cash Flow Statement

For The Year Ended 31 August 2026

Notes to the Cash Flow Statement

1. Reconciliation of loss for the financial year to cash generated from/(used in) operations

	2026	2025
	£	£
Loss for the financial year	(2,231 )	(6,613 )
Adjustments for:
Interest income	(12 )	(89 )
Movements in working capital:
Decrease/(increase) in trade and other debtors	31,235	(50,000 )
Increase in trade and other creditors	401	-

Net cash generated from/(used in) operations	29,393	(56,702 )

2. Cash and cash equivalents

Cash and cash equivalents, as stated in the Statement of Cash Flows, relates to the following items in the Balance Sheet:

	2026	2025
	£	£
Cash at bank and in hand	6,407	7,878

3. Analysis of changes in net funds

	As at 1 September 2025	Cash flows	As at 31 August 2026
	£	£	£
Cash at bank and in hand	7,878	(1,471)	6,407

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Kingdom Futures Limited

Notes to the Financial Statements

For The Year Ended 31 August 2026

Notes to the Financial Statements

1. General Information

Kingdom Futures Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08636362 . The registered office is Innovation Centre, Highfields Drive, Churchfields, St Leonards on Sea, TN38 9UH. The company's principal activity continues to be that of commodity brokering services.

2. Statement of Compliance

The financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

3. Accounting Policies

3.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention.

The current financial period represents the period from 1 September 2025 to 31 August 2026. The comparative financial period represents the period from 1 September 2024 to 31 August 2025.

The presentational currency of the financial statements is Pound Sterling.

3.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. The directors are satisfied that the company will continue operating as a going concern for a period of at least 12 months from the date of approval of these financial statements.

3.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

3.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

25% straight line

3.5. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

3.6. Financial Instruments

The company has elected to apply the provisions of Section 11 ’Basic Financial Instruments’ and Section 12 ’Other Financial Instruments issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

...CONTINUED

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Kingdom Futures Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2026

3.6. Financial Instruments - continued

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 company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans and loans from related parties are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debtinstrument is measured at the present value of the future payments discounted at a market rate of interest.

Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities.

Trade creditors are recognised initially at transaction price andsubsequently measured at amortised cost using the effective interest method.

3.7. Interest Receivable

Interest receivable relates to interest earned from the company's savings and investment accounts. The interest is recognised on an accruals basis.

3.8. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3.9. Other Receivables

Short-term debtors are measured at transaction price, less any impairment. Other receivable balances are measured initially as fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

3.10. Creditors

Short-term creditors are measured at transaction price. Other financial liabilities, including balances due to other group companies, are measured initially as fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3.11. Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

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Kingdom Futures Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2026

4. Turnover

Analysis of turnover by class of business is as follows:

	2026	2025
	£	£
Commission Income	9,500	2,538

Turnover has been generated from the company's principal business activity.

5. Auditor's Remuneration

Remuneration received by the company's auditors and their associates during the year was as follows:

	2026	2025
	£	£
Audit Services
Audit of the company's financial statements	2,135	2,000

6. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

7. Interest Receivable and Similar Income

	2026	2025
	£	£
Bank interest receivable	12	89

8. Tax on Profit

The tax (credit)/charge on the loss for the year was as follows:

	Tax Rate		2026	2025
	2026	2025	£	£
Current tax
UK Corporation Tax	19.0%	19.0%	-	-


Total tax charge for the period			-	-

The actual (credit)/charge for the year can be reconciled to the expected credit for the year based on the loss and the standard rate of corporation tax as follows:

	2026	2025
	£	£
Profit before tax	(2,231)	(6,613)

Tax on profit at 19% (UK standard rate)	(424 )	(1,256 )
Tax losses unutilised carried forward	424	1,256

Total tax charge for the period	-	-

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Kingdom Futures Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2026

9. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 September 2025	6,520

As at 31 August 2026	6,520

Depreciation
As at 1 September 2025	6,520

As at 31 August 2026	6,520

Net Book Value
As at 31 August 2026	-

As at 1 September 2025	-

10. Debtors

	2026	2025
	£	£
Due within one year
Called up preference share capital not paid	50,000	50,000
Other debtors	64,091	95,326

	114,091	145,326

11. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Other creditors	(1,186)	424
Corporation tax	22,355	53,855
Accruals and deferred income	3,294	659

	24,463	54,938

Other loans relate to loans payable to the Directors. These loans are interest free, unsecured and are repayable on demand. Refer to Note 19 for additional disclosure regarding the Directors loan payable.

12. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
50,000 Ordinary Shares of £ 1.00 each	50,000	50,000
49,000 Ordinary A shares of £ 1.00 each	49,000	49,000

	99,000	99,000

13. Contingent Liabilities

There were no contingent laibilities as at the reporting date (2024: £Nil).

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Kingdom Futures Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2026

14. Capital Commitments

At the end of the period, the company did not have any capital commitments (2025: £Nil).

15. Pension Commitments

The company does not have any pension committments as at 31 August 2026 (2025: £Nil).

16. Reserves

Profit and loss account

Profit and loss account includes all current and prior period retained profits and losses.

17. Post Balance Sheet Events

There are no post balance sheet events after the reporting date.

18. Related Party Disclosures

At the reporting date the loan receivable of £67,513 (2025: £83,013) was receivable from company director, Malcolm Apted Freeman. This loan is repayable on demand, unsecured, and is interest free.

At the reporting date the loan payable of £1,187 (2025: £12,313) was receivable by company director, Jasdeep Kaur Hayer. This loan is repayable on demand, unsecured, and is interest free.

At the reporting date there was called up share capital not paid of £50,000 (2025: £Nil). The issued capital is receivable from the company shareholders, Malcolm Apted Freeman - £25,000 and Jasdeep Kaur Hayer - £25,000.

There are no other related party balances as at the reporting date.

19. Controlling Parties

The company's ultimate controlling parties are Malcolm Apted Freeman and Jasdeep Kaur Hayer by virtue of their interest in the share capital of the company.

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