REGISTERED NUMBER: 14517511 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

GENESIS RISK LTD

Page

Balance sheet

1

Notes to the financial statements

2

Fixed assets

Tangible assets

4

28,601

15,142

Investments

5

2

-

28,603

15,142

Current assets

Stocks

-

54,625

Debtors

6

928,744

7,223

Cash at bank

237,400

81,365

1,166,144

143,213

Creditors

Amounts falling due within one year

7

1,000,750

64,051

Net current assets

165,394

79,162

Total assets less current liabilities

193,997

94,304

Provisions for liabilities

9

3,438

-

Net assets

190,559

94,304

Capital and reserves

Called up share capital

10

100

99

Retained earnings

190,459

94,205

Shareholders' funds

190,559

94,304

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

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

The financial statements were approved by the director and authorised for issue on 21 August 2026 and were signed by:

Mr G Morris-Feaver - Director

1.	Statutory information

Genesis Risk Limited is a private company, limited by shares, registered in England. The company's registered number is 14517511. The company's registered office address is Faulkner House, 31 West Street, Wimborne, BH21 1JS.

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 represents amounts received, net of VAT and trade discounts, for the provision of risk & security consultancy.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Investments in associates

Investments in associate undertakings are recognised at cost.

Stocks

Stock and Work In Progress are valued at the lower of cost and net realisable value.

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 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Financial instruments

Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 3 (2024 - 3 ) .

4.	Tangible fixed assets

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

Cost

At 1 December 2024

-

16,157

4,032

20,189

Additions

929

16,638

22,256

39,823

Disposals

-

(16,638

)

(190

)

(16,828

)

At 30 November 2025

929

16,157

26,098

43,184

Depreciation

At 1 December 2024

-

4,039

1,008

5,047

Charge for year

232

3,030

6,274

9,536

At 30 November 2025

232

7,069

7,282

14,583

Net book value

At 30 November 2025

697

9,088

18,816

28,601

At 30 November 2024

-

12,118

3,024

15,142

5.	Fixed asset investments

Interest

in

associate

£

Cost

Additions

2

At 30 November 2025

2

Net book value

At 30 November 2025

2

6.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

887,656

7,223

Amounts owed by group undertakings

3,888

-

Other debtors

37,200

-

928,744

7,223

7.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

197,885

6,736

Tax

31,916

31,227

VAT

236,631

5,637

Other creditors

36,223

-

Pension liability

225

-

Directors' current accounts

8,015

16,676

Accruals and deferred income

489,855

3,775

1,000,750

64,051

8.	Leasing agreements

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

67,080

4,000

Between one and five years

13,416

16,000

80,496

20,000

9.	Provisions for liabilities

2025

2024

£

£

Deferred tax

3,438

-

Deferred

tax

£

Provided during year

3,438

Balance at 30 November 2025

3,438

10.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

99

1 Ordinary share of £1 was allotted and fully paid for cash at par during the year.

11.	Ultimate controlling party

The Company is under the control of the Directors, by virtue of their combined 100% holding of the issued voting share capital of the Company.