REGISTERED NUMBER: 13652239 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

EXCHEQUER RISK MANAGEMENT FX LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

T J Roberts

REGISTERED OFFICE:

3 Siskin Drive

Middlemarch Business Park

Coventry

CV3 4FJ

REGISTERED NUMBER:

13652239 (England and Wales)

ACCOUNTANTS:

Askews Chartered Certified Accountants

5 The Quadrant

Coventry

West Midlands

CV1 2EL

CURRENT ASSETS

Debtors

4

38,490

4,563

Cash at bank

841

39

39,331

4,602

CREDITORS

Amounts falling due within one year

5

41,344

3,897

NET CURRENT (LIABILITIES)/ASSETS

(2,013

)

705

TOTAL ASSETS LESS CURRENT LIABILITIES

(2,013

)

705

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(2,113

)

605

(2,013

)

705

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 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 1 June 2026 and were signed by:

T J Roberts - Director

1.	STATUTORY INFORMATION

Exchequer Risk Management FX 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.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

38,490

-

Other debtors

-

4,563

38,490

4,563

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

1

Amounts owed to group undertakings

36,564

864

Taxation and social security

889

2,031

Other creditors

3,891

1,001

41,344

3,897

6.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

2025

2024

£

£

T J Roberts

Balance outstanding at start of year

3,815

2,215

Amounts advanced

7,850

1,700

Amounts repaid

(14,555

)

(100

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(2,890

)

3,815

7.	RELATED PARTY DISCLOSURES

Paramount Risk Management Limited, a company under mutual control, was due £4,064 (2024 - £864) from Exchequer Risk Management FX Limited at the balance sheet date.

TRS1 Limited, a company under mutual control, was due £11,400 (2024 - £NIL) from Exchequer Risk Management FX Limited at the balance sheet date.

TRS2 Limited, a company under mutual control, was due £21,100 (2024 - £NIL) from Exchequer Risk Management FX Limited at the balance sheet date.

Exchequer Risk Management Limited, a company under mutual control, was owed £38,490 (2024 - £NIL) from Exchequer Risk Management FX Limited at the balance sheet date.