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Registered number: 05856411
RISC (UK) LIMITED
Unaudited Financial Statements
For The Year Ended 30 June 2023
Fusion Accountants Ltd
ICAEW, ATT
Unaudited Financial Statements
Contents
Page
Company Information 1
Accountant's Report 2
Balance Sheet 3—4
Notes to the Financial Statements 5—8
Page 1
Company Information
Directors Martin Wilkes
Gavin Hugh Fairfax Ward
Geoffrey Salter
Secretary Michael Roberts
Company Number 05856411
Registered Office Profile West Suite 2, First Floor
950 Great West Road
Brentford
United Kingdom
TW8 9ES
Accountants Fusion Accountants Ltd
ICAEW, ATT
Profile West
950 Great West Road
Brentford
TW8 9ES
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Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of RISC (UK) LIMITED for the year ended 30 June 2023
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of RISC (UK) LIMITED for the year ended 30 June 2023 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of RISC (UK) LIMITED , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of RISC (UK) LIMITED and state those matters that we have agreed to state to the directors of RISC (UK) LIMITED , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than RISC (UK) LIMITED and its directors, as a body, for our work or for this report.
It is your duty to ensure that RISC (UK) LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of RISC (UK) LIMITED . You consider that RISC (UK) LIMITED is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of RISC (UK) LIMITED . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
21/09/2023
Fusion Accountants Ltd
ICAEW, ATT
Profile West
950 Great West Road
Brentford
TW8 9ES
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Page 3
Balance Sheet
Registered number: 05856411
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,713 131
1,713 131
CURRENT ASSETS
Stocks 5 1,012 -
Debtors 6 65,107 195,096
Cash at bank and in hand 467,356 215,656
533,475 410,752
Creditors: Amounts Falling Due Within One Year 7 (148,783 ) (99,828 )
NET CURRENT ASSETS (LIABILITIES) 384,692 310,924
TOTAL ASSETS LESS CURRENT LIABILITIES 386,405 311,055
NET ASSETS 386,405 311,055
CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Fair Value Reserve 9 (74 ) (74 )
Profit and Loss Account 385,479 310,129
SHAREHOLDERS' FUNDS 386,405 311,055
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For the year ending 30 June 2023 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.
The financial statements were approved by the board of directors on 21 September 2023 and were signed on its behalf by:
Martin Wilkes
Director
21/09/2023
The notes on pages 5 to 8 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
RISC (UK) LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 05856411 . The registered office is Profile West Suite 2, First Floor, 950 Great West Road, Brentford, United Kingdom, TW8 9ES.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
Presentation currency
Monetary figures for this client's accounts will be reported in United Kingdom, Pounds sterling £.
2.2. Turnover
Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:
Rendering of services
Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
  • the amount of revenue can be measured reliably;
  • it is probable that the Company will receive the consideration due under the contract;
  • the stage of completion of the contract at the end of the reporting period can be measured reliably; and
  • the costs incurred and the costs to complete the contract can be measured reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following basis:
Fixtures & Fittings depreciated on straight line method over 25%.
Computer Equipment depreciated on straight line method over 33%.
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.5. Financial Instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the case of a small company, or a public benefit entity concessionary loan.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.
For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an 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.
2.6. Foreign Currencies
Transactions and balances
Foreign currency transactions are translated into the functional currency using the spot exchange
rates at the dates of the transactions.
At each period end foreign currency monetary items are translated using the closing rate. Nonmonetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.
Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.
2.7. Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
2.8. Pensions
Defined contribution pension plan
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.
The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
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2.9. Government Grant
Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.
Grants of a revenue nature are recognised in the Statement of Comprehensive Income in the same period as the related expenditure.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 3 (2022: 3)
3 3
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 July 2022 3,899
Additions 2,423
As at 30 June 2023 6,322
Depreciation
As at 1 July 2022 3,768
Provided during the period 841
As at 30 June 2023 4,609
Net Book Value
As at 30 June 2023 1,713
As at 1 July 2022 131
5. Stocks
2023 2022
£ £
Work in progress 1,012 -
1,012 -
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 51,863 187,390
Prepayments and accrued income 1,592 986
Other debtors 6,720 6,720
VAT 4,932 -
65,107 195,096
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
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7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 6,327 12,859
Corporation tax 21,329 14,827
VAT - 8,339
Other creditors 32,162 22,780
Accrual/Provisions 33,557 26,767
Amounts owed to group undertakings 55,408 14,256
148,783 99,828
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1,000 1,000
9. Reserves
Fair Value Reserve
£
As at 1 July 2022 (74 )
As at 30 June 2023 (74 )
10. Related Party Transactions
The Company has taken exemptions under FRS102 section 33.1A to not disclose transactions between members of a group, as it is a wholly owned subsidiary of the group.
11. Ultimate Controlling Party
RISC Advisory Pty Limited, a company incorporated in Australia, is the Company's immediate controlling company. RISC Australia Holdings Pty Limited, a company incorporated in Australia, is the Company's ultimate controlling company.
There is no single ultimate controlling party.
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