REGISTERED NUMBER: 06798226 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

FOR

EXPLOSIVE RISK MANAGEMENT LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S J De Gruchy

J De Gruchy

REGISTERED OFFICE:

13-17 Hursley Road

Chandlers Ford

Eastleigh

Hampshire

SO53 2FW

REGISTERED NUMBER:

06798226 (England and Wales)

FIXED ASSETS

Tangible assets

4

1,693

2,543

CURRENT ASSETS

Debtors

5

84,550

22,280

Cash at bank

197,046

225,490

281,596

247,770

CREDITORS

Amounts falling due within one year

6

34,634

38,360

NET CURRENT ASSETS

246,962

209,410

TOTAL ASSETS LESS CURRENT LIABILITIES

248,655

211,953

PROVISIONS FOR LIABILITIES

423

636

NET ASSETS

248,232

211,317

CAPITAL AND RESERVES

Called up share capital

400

400

Retained earnings

247,832

210,917

248,232

211,317

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10th June 2026 and were signed on its behalf by:

S J De Gruchy - Director

J De Gruchy - Director

1.	STATUTORY INFORMATION

Explosive 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Plant and machinery etc

-

25% on reducing balance and Straight line over 3 years

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st October 2024

3,594

Additions

425

Disposals

(341

)

At 30th September 2025

3,678

DEPRECIATION

At 1st October 2024

1,051

Charge for year

1,149

Eliminated on disposal

(215

)

At 30th September 2025

1,985

NET BOOK VALUE

At 30th September 2025

1,693

At 30th September 2024

2,543

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

53,182

6,170

Other debtors

31,368

16,110

84,550

22,280

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade creditors

279

271

Taxation and social security

32,346

36,015

Other creditors

2,009

2,074

34,634

38,360

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

30.9.25

30.9.24

£

£

S J De Gruchy

Balance outstanding at start of year

3,637

(16,534

)

Amounts advanced

88,242

73,784

Amounts repaid

(72,024

)

(53,613

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

19,855

3,637

The terms agreed are the loans are payable on demand and interest is charged on the advances at the official rate where the balance exceeds £10,000 at any time during the year.