ACCOUNTS - Final Accounts preparation

Commitments under operating leases

At 30 September 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

Company registration number: 13607457

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 30 SEPTEMBER 2025

	RISELEX UK LTD (PREVIOUSLY LEXSENTIAL LTD)


RISELEX UK LTD (PREVIOUSLY LEXSENTIAL LTD)

COMPANY INFORMATION

Director	C Pennetta


Registered number	13607457


Registered office	8 Pollen Street
	London
	W1S 1NG


Accountants	Menzies LLP
	Chartered Accountants
	2nd Floor, Midas House
	62 Goldsworth Road
	Woking
	Surrey
	GU21 6LQ


RISELEX UK LTD (PREVIOUSLY LEXSENTIAL LTD)

CONTENTS

	Page
Statement of financial position	1 - 2
Notes to the financial statements	3 - 7


RISELEX UK LTD (PREVIOUSLY LEXSENTIAL LTD) REGISTERED NUMBER:13607457

STATEMENT OF FINANCIAL POSITION

AS AT 30 SEPTEMBER 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		2,457		5,906
			2,457		5,906
Current assets
Debtors: amounts falling due within one year	5	853,392		1,163,520
Cash at bank and in hand		1,683,383		1,200,573
		2,536,775		2,364,093
Creditors: amounts falling due within one year	6	(144,253)		(310,036)
Net current assets			2,392,522		2,054,057
Total assets less current liabilities			2,394,979		2,059,963

Net assets			2,394,979		2,059,963

Capital and reserves
Called up share capital	1,000	1,000
Profit and loss account	2,393,979	2,058,963
	2,394,979	2,059,963

Page 1


RISELEX UK LTD (PREVIOUSLY LEXSENTIAL LTD) REGISTERED NUMBER:13607457

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 30 SEPTEMBER 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 30 June 2026.

................................................

C Pennetta

Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2


RISELEX UK LTD (PREVIOUSLY LEXSENTIAL LTD)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1.	General information

Riselex UK Ltd is a private Company limited by shares incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office and the principal place of business is disclosed on the company information page.

The company changed its name from Lexsential Ltd to Riselex UK Ltd on 5 June 2026.

The company's functional and presentational currency is GBP.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

2.2

Revenue

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover which has been recognised, but not invoiced by the balance sheet date, is included in debtors under 'amounts recoverable on contracts'.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Page 3


RISELEX UK LTD (PREVIOUSLY LEXSENTIAL LTD)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2.Accounting policies (continued)

2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

				Office equipment	-	33%	Straight line method
				Computer equipment	-	33%	Straight line method

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the year was 4 (2024 - 4).

Page 4


RISELEX UK LTD (PREVIOUSLY LEXSENTIAL LTD)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

4.	Tangible fixed assets

	Office equipment	Computer equipment	Total
	£	£	£
Cost or valuation
At 1 October 2024	9,844	9,125	18,969
Additions	633	-	633
At 30 September 2025	10,477	9,125	19,602
Depreciation
At 1 October 2024	5,167	7,896	13,063
Charge for the year on owned assets	2,869	1,213	4,082
At 30 September 2025	8,036	9,109	17,145
Net book value
At 30 September 2025	2,441	16	2,457

Page 5


RISELEX UK LTD (PREVIOUSLY LEXSENTIAL LTD)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Debtors

					2025	2024
					£	£


Trade debtors	108,502	127,042
Other debtors	132,557	117,943
Prepayments and accrued income	503,881	590,205
Amounts recoverable on contracts	108,452	328,330
	853,392	1,163,520

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	2,105	2,434
Corporation tax	113,138	159,299
Other taxation and social security	2,090	950
Other creditors	21,720	125,380
Accruals and deferred income	5,200	21,973
	144,253	310,036

Not later than 1 year	94,181	94,181
Later than 1 year and not later than 5 years	68,804	162,985
	162,985	257,166

Page 6


RISELEX UK LTD (PREVIOUSLY LEXSENTIAL LTD)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

8.	Transactions with director

		Balance at 1 October 2024	Advances	Repaid	Balance at 30 September 2025
		£	£	£	£

	Amounts owed to/ (due from) director	79,166	-	(80,000)	(834)
		79,166	-	(80,000)	(834)

No interest has been applied on the outstanding balance at the year end.

Page 7