RISKAWARE LIMITED


Directors	BASSE, Kristoffer
	GORDON, Robert
	NESTIUS, Hampus
	REDFERN, Erik Juel


Registered Address	Whitefriars
	Lewins Mead
	Bristol
	BS1 2NT


Registered Number	03812608 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	31 Dec 2025		31 Jul 2025
		£	£	£	£
Fixed assets
Intangible assets	3		780,001		1,419,681
			780,001		1,419,681
Current assets
Debtors	4	1,008,635		610,064
Cash at bank and on hand		40		138,534
		1,008,675		748,598
Creditors amounts falling due within one year	5	(1,063,242)		(762,434)
Net current assets (liabilities)			(54,567)		(13,836)
Total assets less current liabilities			725,434		1,405,845
Net assets			725,434		1,405,845
Capital and reserves
Called up share capital			26		20
Share premium			333,318		333,318
Profit and loss account			392,090		1,072,507
Shareholders' funds			725,434		1,405,845

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 30 June 2026, and are signed on its behalf by:

GORDON, Robert
Director
Registered Company No. 03812608

RISKAWARE LIMITED

Notes to the Financial Statements
for the period ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Defined contribution pension plan
	The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

Defined contribution pension plan

The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

2.	Average number of employees


		2025		2025
	Average number of employees during the year	29		32

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 August 25	1,445,895	1,445,895
Additions	113,209	113,209
At 31 December 25	1,559,104	1,559,104
Amortisation and impairment
At 01 August 25	26,214	26,214
Charge for year	752,889	752,889
At 31 December 25	779,103	779,103
Net book value
At 31 December 25	780,001	780,001
At 31 July 25	1,419,681	1,419,681

4.	Debtors: amounts due within one year

	2025	2025
	£	£
Trade debtors / trade receivables	106,773	160,317
Other debtors	845,768	438,467
Prepayments and accrued income	56,094	11,280
Total	1,008,635	610,064

5.	Creditors: amounts due within one year

	2025	2025
	£	£
Trade creditors / trade payables	141,490	186,579
Bank borrowings and overdrafts	103,913	100,000
Taxation and social security	12,934	5,138
Other creditors	736,212	366,994
Accrued liabilities and deferred income	68,693	103,723
Total	1,063,242	762,434

6.	Share capital
	Allotted, called up and fully paid: 2025 2025 20 Ordinary shares of £1 each 20 20 6 Preference shares of £1 each 6 6 ___ ___ 26 26 ___ ___