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COMPANY REGISTRATION NUMBER: 06880571

Investment Risk Management Ltd

Filleted Unaudited Financial Statements

30 June 2025

Investment Risk Management Ltd

Statement of Financial Position

30 June 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 12,994 | 41,043

Current assets

Debtors | 6 | 107,576 |  | 47,978
Cash at bank and in hand | 4,359 |  | 90,025
| --------- |  | ---------
| 111,935 |  | 138,003

Creditors: amounts falling due within one year | 7 | 1,320 |  | 63,450
| --------- |  | ---------
Net current assets |  | 110,615 | 74,553
|  | --------- | ---------
Total assets less current liabilities |  | 123,609 | 115,596
|  | --------- | ---------
Net assets |  | 123,609 | 115,596
|  | --------- | ---------

Capital and reserves

Called up share capital |  | 10,000 | 10,000
Profit and loss account |  | 113,609 | 105,596
|  | --------- | ---------
Shareholders funds |  | 123,609 | 115,596
|  | --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Investment Risk Management Ltd

Statement of Financial Position (continued)

30 June 2025
These financial statements were approved by the board of directors and authorised for issue on 30 July 2025 , and are signed on behalf of the board by:

Mr P S Wilde |
Director |

Company registration number: 06880571

Investment Risk Management Ltd

Notes to the Financial Statements

Year ended 30 June 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Prince of Wales House, 18/19 Salmon Fields Business Village, Royton, Oldham, OL2 6HT.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the Companies Act 2006.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. At the time of approving the financial statements, the company is trading profitably and has adequate resources to give the directors a reasonable expectation that the company can continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements. The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Significant judgements There are no judgements (apart from those involving estimations) that management has made in the process of applying the entity's accounting policies and that have a significant effect on the amounts recognised in the financial statements. Key sources of estimation uncertainty Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. There are no key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.
Revenue recognition
Turnover represents the value of fees and commissions earned.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Motor Vehicles | - | 25% reducing balance
| Office Equipment | - | 33% straight line

Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 3 (2024: 3 ).
5. Tangible assets

| Motor vehicles | Equipment | Total
| £ | £ | £
Cost |  |  |
At 1 July 2024 | 98,565 | 32,639 | 131,204
Disposals | ( 32,599) | – | ( 32,599)
| -------- | -------- | ---------
At 30 June 2025 | 65,966 | 32,639 | 98,605
| -------- | -------- | ---------
Depreciation |  |  |
At 1 July 2024 | 57,522 | 32,639 | 90,161
Charge for the year | 10,094 | – | 10,094
Disposals | ( 14,644) | – | ( 14,644)
| -------- | -------- | ---------
At 30 June 2025 | 52,972 | 32,639 | 85,611
| -------- | -------- | ---------
Carrying amount |  |  |
At 30 June 2025 | 12,994 | – | 12,994
| -------- | -------- | ---------
At 30 June 2024 | 41,043 | – | 41,043
| -------- | -------- | ---------

6. Debtors

| 2025 | 2024
| £ | £
Other debtors | 107,576 | 47,978
| --------- | --------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Other creditors | 1,320 | 63,450
| ------- | --------

The directors loan account was repayable on demand and interest of £520 was paid in 2025 (2024: £2,442).
8. Director's advances, credits and guarantees
As of the year end the directors current account was overdrawn by £9,810 (2024: £Nil). This was the maximum amount overdrawn during the year.