Charles Martin Risk Solutions Limited - Limited company accounts 25.1

REGISTERED NUMBER: 12778689 (England and Wales)

Report of the Director and

Unaudited Financial Statements for the Year Ended 31st December 2025

for

Charles Martin Risk Solutions Limited

Page

Company Information

1

Report of the Director

2

Statement of Comprehensive Income

3

Balance Sheet

4

Statement of Changes in Equity

6

Notes to the Financial Statements

7

DIRECTOR:

M C Page

REGISTERED OFFICE:

99 Chiltern Way

Northampton

NN5 6BW

REGISTERED NUMBER:

12778689 (England and Wales)

ACCOUNTANT:

Steve Chambers FCA

Chartered Accountant

10 Heath Rise

Wellingborough

Northamptonshire

NN8 5QN

The director presents his report with the financial statements of the company for the year ended 31st December 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of commercial insurance agent

DIRECTOR

M C Page held office during the whole of the period from 1st January 2025 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

M C Page - Director

21st September 2026

TURNOVER

24,954

28,039

Cost of sales

193

291

GROSS PROFIT

24,761

27,748

Administrative expenses

20,082

18,652

OPERATING PROFIT and

PROFIT BEFORE TAXATION

4,679

9,096

Tax on profit

4

887

1,438

PROFIT FOR THE FINANCIAL YEAR

3,792

7,658

OTHER COMPREHENSIVE INCOME

-

TOTAL COMPREHENSIVE INCOME
FOR THE YEAR

3,792

7,658

FIXED ASSETS

Intangible assets

5

-

Tangible assets

6

1,930

1,919

1,930

1,919

CURRENT ASSETS

Debtors

7

2,216

751

Cash at bank

190

645

2,406

1,396

CREDITORS

Amounts falling due within one year

8

2,008

3,779

NET CURRENT ASSETS/(LIABILITIES)

398

(2,383

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,328

(464

)

CAPITAL AND RESERVES

Called up share capital

1

Retained earnings

2,327

(465

)

2,328

(464

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 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 in accordance with the provisions applicable to companies subject to the small companies regime.

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

M C Page - Director

Called up

share

Retained

Total

capital

earnings

equity

£

Balance at 1st January 2024

1

(923

)

(922

)

Changes in equity

Dividends

-

(7,200

)

(7,200

)

Total comprehensive income

-

7,658

Balance at 31st December 2024

1

(465

)

(464

)

Changes in equity

Dividends

-

(1,000

)

(1,000

)

Total comprehensive income

-

3,792

Balance at 31st December 2025

1

2,327

2,328

1.	STATUTORY INFORMATION

Charles Martin Risk Solutions Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Website design is being amortised evenly over its estimated useful life of three years.

Tangible fixed assets

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

Office furniture

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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.

Debtors and creditors

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.

TAXATION

Analysis of the tax charge

The tax charge on the profit for the year was as follows:

31.12.25

31.12.24

£

Current tax:

UK corporation tax

887

1,438

Tax on profit

887

1,438

5.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1st January 2025

and 31st December 2025

900

AMORTISATION

At 1st January 2025

and 31st December 2025

900

NET BOOK VALUE

At 31st December 2025

-

At 31st December 2024

-

6.	TANGIBLE FIXED ASSETS

Office

Computer

furniture

equipment

Totals

£

COST

At 1st January 2025

-

2,594

Additions

653

-

653

At 31st December 2025

653

2,594

3,247

DEPRECIATION

At 1st January 2025

-

675

Charge for year

163

479

642

At 31st December 2025

163

1,154

1,317

NET BOOK VALUE

At 31st December 2025

490

1,440

1,930

At 31st December 2024

-

1,919

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade debtors

2,216

751

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Taxation and social security

887

1,438

Other creditors

1,121

2,341

2,008

3,779

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st December 2025 and 31st December 2024:

31.12.25

31.12.24

£

M C Page

Balance outstanding at start of year

(510

)

196

Amounts advanced

289

12,667

Amounts repaid

-

(13,373

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

(221

)

(510

)