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Registered number: 05654275 (England and Wales)
RISK DECISIONS GROUP LIMITED
UNAUDITED
DIRECTORS' REPORT AND FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
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RISK DECISIONS GROUP LIMITED
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COMPANY INFORMATION
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RISK DECISIONS GROUP LIMITED
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CONTENTS
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Statement of Changes in Equity
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Notes to the Financial Statements
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RISK DECISIONS GROUP LIMITED
REGISTERED NUMBER:05654275
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BALANCE SHEET
AS AT 31 DECEMBER 2025
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Creditors: amounts falling due within one year
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Total assets less current liabilities
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For the period ended 31 December 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.
Members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 comprehensive income 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 by:
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G Morrison
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RISK DECISIONS GROUP LIMITED
REGISTERED NUMBER:05654275
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BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2025
The notes on pages 4 to 5 form part of these financial statements.
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RISK DECISIONS GROUP LIMITED
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STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 31 DECEMBER 2025
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At 1 May 2024 (as previously stated)
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Prior year adjustment - correction of error
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At 1 May 2024 (as restated)
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Total comprehensive income for the period
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Shares issued during the year - as restated
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The notes on pages 4 to 5 form part of these financial statements.
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RISK DECISIONS GROUP LIMITED
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
1.Accounting policies
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Basis of preparation of financial statements
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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.
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Exemption from preparing consolidated financial statements
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The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.
The Company is a holding company which the directors do not consider to be a trading entity. They have reviewed the ability of the Company to continue to meet any liabilities as they fall due, which is based on a fellow subsidiary Lumivero UK Limited providing financial support where appropriate. The Company has received written confirmation of this support and the directors have reviewed the ability of that company to provide appropriate support. As such, these financial statements are prepared on the going concern basis.
Investments in subsidiaries are measured at cost less accumulated impairment.
Short term creditors are measured at the transaction price. Amounts owed to group undertakings are intercompany loans measured at cost. These loans are unsecured, interest free and repayable on demand.
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Investments in subsidiary companies
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RISK DECISIONS GROUP LIMITED
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
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Creditors: Amounts falling due within one year
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Amounts owed to group undertakings
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Allotted, called up and fully paid
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552,800 (2024 - 552,800) Ordinary Shares shares of £0.01 each
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On 08 August 2024, 27,640 ordinary shares of £0.01 each were issued following the exercise of share options. All shares issued during the year were fully paid.
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Lumivero, LLC is the parent of the smallest group for which consolidated financial statements are drawn up of which the Company is a member. The registered office of the parent company is 200 Middlefield Road, Suite 201, Menlo Park, CA 94025.
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Post balance sheet events
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There are no adjusting or non-adjusting events occurring between the end of the reporting period and the date these financial statements were approved.
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