China Risks Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 13829621

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,245		2,179

			1,245		2,179
CURRENT ASSETS
Debtors	5	76,241		-
Cash at bank and in hand		101,341		78,597

		177,582		78,597
Creditors: Amounts Falling Due Within One Year	6	(178,739 )		(80,919 )

NET CURRENT ASSETS (LIABILITIES)			(1,157 )		(2,322 )

TOTAL ASSETS LESS CURRENT LIABILITIES			88		(143 )

NET ASSETS/(LIABILITIES)			88		(143 )

CAPITAL AND RESERVES
Called up share capital	7		6		6
Profit and Loss Account			82		(149 )

SHAREHOLDERS' FUNDS			88		(143)

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China Risks Ltd

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr John Patterson

Director

15/10/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

China Risks Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13829621 . The registered office is Connected Accounting,, 2 Victoria Square, St Albans, Hertfordshire, AL1 3TF.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover 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.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

Straight Line Method

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2025: 3)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 February 2025	3,734

As at 31 January 2026	3,734

Depreciation
As at 1 February 2025	1,555
Provided during the period	934

As at 31 January 2026	2,489

...CONTINUED

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China Risks Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

Net Book Value
As at 31 January 2026	1,245

As at 1 February 2025	2,179

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	76,241	-

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	1,715	10,942
Other creditors	5,563	628
Accruals and deferred income	171,461	69,349

	178,739	80,919

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	6	6

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