REGISTERED NUMBER: 04522290 (England and Wales)

SOTERA RISK SOLUTIONS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 SEPTEMBER 2025

Page

Company information

1

Balance sheet

2

Notes to the financial statements

4

Chartered accountants' report

6

DIRECTORS:

C P Chapman

P Dray

D J Harris

SECRETARY:

Mrs R Dray

REGISTERED OFFICE:

22 Glanville Road

Bromley

Kent

BR2 9LW

REGISTERED NUMBER:

04522290 (England and Wales)

ACCOUNTANTS:

Berringers LLP

Chartered Accountants

Lygon House

50 London Road

Bromley

Kent

BR1 3RA

FIXED ASSETS

Tangible assets

4

6,049

7,351

CURRENT ASSETS

Debtors

5

96,571

171,830

Cash at bank

1,097,958

1,243,863

1,194,529

1,415,693

CREDITORS

Amounts falling due within one year

6

548,301

569,181

NET CURRENT ASSETS

646,228

846,512

TOTAL ASSETS LESS CURRENT LIABILITIES

652,277

853,863

CAPITAL AND RESERVES

Called up share capital

1,102

1,102

Retained earnings

651,175

852,761

SHAREHOLDERS' FUNDS

652,277

853,863

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 May 2026 and were signed on its behalf by:

P Dray - Director

1.	STATUTORY INFORMATION

Sotera Risk Solutions 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.

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.

Fixtures and fittings

-

25% on reducing balance

Office equipment

-

20% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Pension costs and other post-retirement benefits

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.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Office

fittings

equipment

Totals

£

£

£

COST

At 1 October 2024

2,686

36,706

39,392

Additions

-

212

212

At 30 September 2025

2,686

36,918

39,604

DEPRECIATION

At 1 October 2024

2,628

29,413

32,041

Charge for year

13

1,501

1,514

At 30 September 2025

2,641

30,914

33,555

NET BOOK VALUE

At 30 September 2025

45

6,004

6,049

At 30 September 2024

58

7,293

7,351

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

96,384

171,357

Other debtors

187

473

96,571

171,830

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

11,647

11,144

Taxation and social security

115,155

142,287

Other creditors

421,499

415,750

548,301

569,181

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance sheet. Readers are cautioned that the Income statement and certain other primary statements and the Report of the directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Sotera Risk Solutions Limited for the year ended 30 September 2025 which comprise the Statement of income and retained earnings, Balance sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Sotera Risk Solutions Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Sotera Risk Solutions Limited and state those matters that we have agreed to state to the Board of Directors of Sotera Risk Solutions Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Sotera Risk Solutions Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Sotera Risk Solutions Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Sotera Risk Solutions Limited. You consider that Sotera Risk Solutions Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Sotera Risk Solutions 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 statutory financial statements.

Berringers LLP

Chartered Accountants

Lygon House

50 London Road

Bromley

Kent

BR1 3RA

22 May 2026