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Registered number: 01334065
Risk Assurance Management Limited
Financial Statements
For The Year Ended 31 December 2025
Risk Assurance Management Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—5

Page 1
Risk Assurance Management Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 01334065

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 4,103 |  | 11,763
Tangible Assets | 5 |  | 485 |  | 256
|  |  | 4,588 |  | 12,019
CURRENT ASSETS
Debtors | 6 | 205,859 |  | 738,093 |
Cash at bank and in hand |  | 1,639,869 |  | 1,390,426 |
|  | 1,845,728 |  | 2,128,519 |
Creditors: Amounts Falling Due Within One Year | 7 | (1,415,048 ) |  | (1,353,675 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 430,680 |  | 774,844
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 435,268 |  | 786,863
NET ASSETS |  |  | 435,268 |  | 786,863
CAPITAL AND RESERVES
Called up share capital | 8 |  | 34,250 |  | 34,250
Profit and Loss Account |  |  | 401,018 |  | 752,613
SHAREHOLDERS' FUNDS |  |  | 435,268 |  | 786,863

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.
On behalf of the board

Mr D C Ashley-Davies Director
5 February 2026

The notes on pages 2 to 5 form part of these financial statements.
Page 1
Page 2
Risk Assurance Management Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Risk Assurance Management Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01334065 . The registered office is 24 Picton House, Hussar Court, Waterlooville, Hampshire, PO7 7SQ.
The presentation currency of the financial statements is the Pound Sterling (£).
Accounts are rounded to the nearest pound.
The accounts represent the company as an individual entity.
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.
2.2. Significant judgements and estimations
In preparing the financial statements in accordance with FRS 102, management is required to make judgements, estimates, and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income, and expenses. Actual results may differ from these estimates.
Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects both current and future periods.
2.3. Turnover
Turnover is measured at the fair value of of commission received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Turnover is recognised when the premium has been received.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Development costs are being amortised evenly over their estimated useful life of fifteen years.
Software is being amortised evenly over its estimated useful life of six years.
2.5. 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:

Fixtures & Fittings | 33% on cost
Computer Equipment | 33% on cost

2.6. 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.
...CONTINUED
Page 2
Page 3
Risk Assurance Management Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.6. Taxation - continued
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.
2.7. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2024: 15)
14 15
4. Intangible Assets

| Other | Development Costs | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 5,094 | 175,135 | 180,229
As at 31 December 2025 | 5,094 | 175,135 | 180,229
Amortisation
As at 1 January 2025 | 142 | 168,324 | 168,466
Provided during the period | 849 | 6,811 | 7,660
As at 31 December 2025 | 991 | 175,135 | 176,126
Net Book Value
As at 31 December 2025 | 4,103 | - | 4,103
As at 1 January 2025 | 4,952 | 6,811 | 11,763

5. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 49,091 | 45,461 | 94,552
Additions | 449 | - | 449
Disposals | - | (5,344 ) | (5,344 )
As at 31 December 2025 | 49,540 | 40,117 | 89,657
Depreciation
As at 1 January 2025 | 48,917 | 45,379 | 94,296
Provided during the period | 177 | 43 | 220
Disposals | - | (5,344 ) | (5,344 )
As at 31 December 2025 | 49,094 | 40,078 | 89,172
Net Book Value
As at 31 December 2025 | 446 | 39 | 485
As at 1 January 2025 | 174 | 82 | 256

Page 3
Page 4
Risk Assurance Management Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 132,125 |  | 640,138
Other debtors | 73,734 |  | 97,955
| 205,859 |  | 738,093

Cash at bank and in hand
Cash at bank and in hand includes client monies of £1,318,523 (2024: £1,303,637) which is held with both Lloyds and Shepherds client accounts.
A corresponding creditor of £1,318,523 (2024: £1,303,637) for client balances is included in other creditors.
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 6,558 |  | 1,258
Other creditors | 1,382,463 |  | 1,326,140
Taxation and social security | 26,027 |  | 26,277
| 1,415,048 |  | 1,353,675

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 34,250 |  | 34,250

9. Controlling Party
The company's controlling party is Mr D Ashley-Davies by virtue of his ownership of the majority of the issued share capital in the company.
10. Leasing Agreements
Minimum lease payments under non-cancellable operating leases fall due as follows:

| 2025 |  | 2024
| £ |  | £
Within one year | 49,665 |  | 49,665
Between one and five years | 49,665 |  | 99,330
| 99,330 |  | 148,995

Page 4
Page 5
Risk Assurance Management Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
11. Audit Information
The auditor's report on the accounts of Risk Assurance Management Limited for the year ended 31 December 2025 was unqualified.
The auditor's report was signed by Katie Wood FCCA, FCA (Senior Statutory Auditor) for and on behalf of JWR Audit Limited , Statutory Auditor.

JWR Audit Limited 24 Picton House Hussar Court Waterlooville Hampshire PO7 7SQ

Page 5