REGISTERED NUMBER: 08106753 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

FOR

PARAMOUNT RISK MANAGEMENT LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

T J Roberts

REGISTERED OFFICE:

No3 Siskin Drive

Middlemarch Business Park

Coventry

Warwickshire

CV3 4FJ

REGISTERED NUMBER:

08106753 (England and Wales)

ACCOUNTANTS:

Askews Chartered Certified Accountants

5 The Quadrant

Coventry

West Midlands

CV1 2EL

FIXED ASSETS

Investments

4

155,272

80,272

CURRENT ASSETS

Debtors

5

382,824

627,270

CREDITORS

Amounts falling due within one year

6

446,999

673,204

NET CURRENT LIABILITIES

(64,175

)

(45,934

)

TOTAL ASSETS LESS CURRENT LIABILITIES

91,097

34,338

CREDITORS

Amounts falling due after more than one year

7

(51,117

)

(51,117

)

PROVISIONS FOR LIABILITIES

(14,250

)

(9,643

)

NET ASSETS/(LIABILITIES)

25,730

(26,422

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

25,630

(26,522

)

25,730

(26,422

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 11 September 2025 and were signed by:

T J Roberts - Director

1.	STATUTORY INFORMATION

Paramount 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.

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 as modified by the revaluation of certain assets.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	FIXED ASSET INVESTMENTS

Shares in

group

Listed

undertakings

investments

Totals

£

£

£

COST OR VALUATION

At 1 July 2024

272

80,000

80,272

Revaluations

-

75,000

75,000

At 30 June 2025

272

155,000

155,272

NET BOOK VALUE

At 30 June 2025

272

155,000

155,272

At 30 June 2024

272

80,000

80,272

Cost or valuation at 30 June 2025 is represented by:

Shares in

group

Listed

undertakings

investments

Totals

£

£

£

Valuation in 2025

272

155,000

155,272

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

374,602

482,915

Other debtors

8,222

144,355

382,824

627,270

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

230,652

456,294

Other creditors

216,347

216,910

446,999

673,204

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

51,117

51,117

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 June 2025 and 30 June 2024:

2025

2024

£

£

T J Roberts

Balance outstanding at start of year

144,315

(27,449

)

Amounts advanced

38,907

171,814

Amounts repaid

(175,000

)

(50

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

8,222

144,315

9.	RELATED PARTY DISCLOSURES

Exchequer Risk Management Limited, a company under mutual control, was due £215,089 from Paramount Risk Management Limited at the balance sheet date.

Sportshield Limited, a company under mutual control, owed Paramount Risk Management Limited £106,080 at the balance sheet date.

Exchequer Underwriting Limited, a company under mutual control, owed Paramount Risk Management Limited £33,129 at the balance sheet date.

Future Power Generation Limited, a company under mutual control, owed Paramount Risk Management Limited £75,323.96 at the balance sheet date.

TRS1 Limited, a company under mutual control, owed Paramount Risk Management Limited £149,090 at the balance sheet date.

Exchequer Risk Management FX Limited, a company under mutual control, owed Paramount Risk Management Limited £2,727 at the balance sheet date.

Exchequer Wealth Management Limited, a company under mutual control, owed Paramount Risk Management Limited £1,367 at the balance sheet date.

Viridis Technology Systems Limited, a company under mutual control, owed Paramount Risk Management Limited £811 at the balance sheet date.

TRS2 Limited, a company under mutual control, was due £15,563 from Paramount Risk Management Limited at the balance sheet date.

Exchequer Wills & Estate Planning Systems Limited, a company under mutual control, owed Paramount Risk Management Limited £5,112 at the balance sheet date.

Tremar Property Investments Limited, a company under mutual control, owed Paramount Risk Management Limited £962.40 at the balance sheet date.