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REGISTERED NUMBER: 06798226 (England and Wales)
















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

EXPLOSIVE RISK MANAGEMENT LIMITED

EXPLOSIVE RISK MANAGEMENT LIMITED (REGISTERED NUMBER: 06798226)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


EXPLOSIVE RISK MANAGEMENT LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTORS: S J De Gruchy
J De Gruchy





REGISTERED OFFICE: 13-17 Hursley Road
Chandlers Ford
Eastleigh
Hampshire
SO53 2FW





REGISTERED NUMBER: 06798226 (England and Wales)

EXPLOSIVE RISK MANAGEMENT LIMITED (REGISTERED NUMBER: 06798226)

BALANCE SHEET
30 SEPTEMBER 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,543 1,186

CURRENT ASSETS
Debtors 5 22,280 13,158
Cash at bank 225,490 192,983
247,770 206,141
CREDITORS
Amounts falling due within one year 6 38,360 47,125
NET CURRENT ASSETS 209,410 159,016
TOTAL ASSETS LESS CURRENT
LIABILITIES

211,953

160,202

PROVISIONS FOR LIABILITIES 636 297
NET ASSETS 211,317 159,905

CAPITAL AND RESERVES
Called up share capital 400 400
Retained earnings 210,917 159,505
211,317 159,905

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 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 5 March 2025 and were signed on its behalf by:




S J De Gruchy - Director



J De Gruchy - Director


EXPLOSIVE RISK MANAGEMENT LIMITED (REGISTERED NUMBER: 06798226)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1. STATUTORY INFORMATION

Explosive Risk Management 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance and Straight line over 3 years

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 (2023 - 2 ) .

EXPLOSIVE RISK MANAGEMENT LIMITED (REGISTERED NUMBER: 06798226)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023 1,864
Additions 2,653
Disposals (923 )
At 30 September 2024 3,594
DEPRECIATION
At 1 October 2023 678
Charge for year 1,059
Eliminated on disposal (686 )
At 30 September 2024 1,051
NET BOOK VALUE
At 30 September 2024 2,543
At 30 September 2023 1,186

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 6,170 1,468
Other debtors 16,110 11,690
22,280 13,158

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade creditors 271 2,695
Taxation and social security 36,015 23,794
Other creditors 2,074 20,636
38,360 47,125

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2024 and 30 September 2023:

30.9.24 30.9.23
£    £   
S J De Gruchy
Balance outstanding at start of year (16,534 ) (24,190 )
Amounts advanced 73,784 125,726
Amounts repaid (53,613 ) (118,070 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 3,637 (16,534 )

The terms agreed are the loans are payable on demand and interest is charged on the advances at the official rate where the balance exceeds £10,000 at any time during the year.