ACCOUNTS - Final Accounts preparation

Analysis of the maturity of loans is given below:

Registered number: 08722711

CONTROLLED RISK AND EXECUTIVE SOLUTIONS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 OCTOBER 2025

CONTROLLED RISK AND EXECUTIVE SOLUTIONS LIMITED

REGISTERED NUMBER: 08722711

BALANCE SHEET

AS AT 31 OCTOBER 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	5	57,938		43,876
Cash at bank and in hand	6	11,314		15,731
		69,252		59,607
Creditors: amounts falling due within one year	7	(68,231)		(52,628)
Net current assets			1,021		6,979
Total assets less current liabilities			1,021		6,979
Creditors: amounts falling due after more than one year	8		-		(6,465)

Net assets			1,021		514

Capital and reserves
Called up share capital	10	10
Profit and loss account	1,011	504
	1,021	514

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.

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CONTROLLED RISK AND EXECUTIVE SOLUTIONS LIMITED

REGISTERED NUMBER: 08722711

BALANCE SHEET (CONTINUED)

AS AT 31 OCTOBER 2025

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 24 July 2026.

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

D Beck

Director

The notes on pages 3 to 8 form part of these financial statements.

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CONTROLLED RISK AND EXECUTIVE SOLUTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1.	General information

Controlled Risk and Executive Solutions Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is 30 Orange Street, London, WC2H 7HF.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

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 Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

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CONTROLLED RISK AND EXECUTIVE SOLUTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

2.Accounting policies (continued)

2.4

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 balance sheet date in the countries where the Company operates and generates income.

2.5

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%

Straightline 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.

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

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CONTROLLED RISK AND EXECUTIVE SOLUTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

2.Accounting policies (continued)

2.9

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of income and retained earnings.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is teh current effective interest rate determined under the contract.

2.10

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.

3.	Employees
		2025	2024
		£	£

Wages and salaries	9,100	9,100
	9,100	9,100

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

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CONTROLLED RISK AND EXECUTIVE SOLUTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

4.	Tangible fixed assets

		Office equipment
		£
	Cost or valuation
	At 1 November 2024	2,025
	At 31 October 2025	2,025
	Depreciation
	At 1 November 2024	2,025
	At 31 October 2025	2,025
	Net book value
	At 31 October 2025	-
	At 31 October 2024	-

Debtors

					2025	2024
					£	£


Trade debtors	16,860	4,080
Amounts owed by group undertakings	3,634	94
Other debtors	25,291	25,195
Prepayments and accrued income	12,153	14,507
	57,938	43,876

6.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	11,314	15,731
	11,314	15,731

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CONTROLLED RISK AND EXECUTIVE SOLUTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

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

Bank loans	3,076	-
Trade creditors	20,325	10,460
Corporation tax	20,497	19,612
Other taxation and social security	16,996	16,682
Other creditors	3,737	2,274
Accruals and deferred income	3,600	3,600
	68,231	52,628

8.	Creditors: Amounts falling due after more than one year
		2025	2024
		£	£

Bank loans	-	6,465
	-	6,465

Amounts falling due within one year
Bank loans	3,076	-
	3,076	-
Amounts falling due 1-2 years
Bank loans	-	6,465
	-	6,465


	3,076	6,465

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CONTROLLED RISK AND EXECUTIVE SOLUTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

10.	Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £19,400 (2024: £18,159).

11.	Related party transactions
	As at 31 October 2025 the director owed the company £29,405 (2024: £24,196) by virtue of an overdrawn directors account, interest of 3.75% has been charged and this amount is expected to be repaid within 9 months of the year end date.

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