RISING SUN GC LTD


Directors	ADAMCZYK, Lukasz Wojciech
	CLIFTON, Edward Russell


Registered Address	44-46 Ebury Bridge Road
	London
	SW1W 8PZ


Registered Number	14712398 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		11,128		10,366
			11,128		10,366
Current assets
Stocks		6,864		10,060
Debtors		48,762		29,452
Cash at bank and on hand		3,877		5,011
		59,503		44,523
Creditors amounts falling due within one year	4	(76,626)		(71,756)
Net current assets (liabilities)			(17,123)		(27,233)
Total assets less current liabilities			(5,995)		(16,867)
Provisions for liabilities			(1,985)		(1,970)
Net assets			(7,980)		(18,837)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(8,080)		(18,937)
Shareholders' funds			(7,980)		(18,837)

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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 30 December 2025, and are signed on its behalf by:

ADAMCZYK, Lukasz Wojciech
Director
Registered Company No. 14712398

RISING SUN GC LTD

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	Rising Sun GC Ltd 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. The financial statements have been prepared under the historical cost convention.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value-added taxes.

	Operating leases
	Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the lease term.

	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.

	Current taxation
	Current tax is recognised in profit or loss. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Deferred tax
	Deferred tax is recognised on all timing differences that have arisen but not reversed by the balance sheet date. Deferred tax assets are recognised only where recovery is probable. Deferred tax is calculated using rates enacted or substantively enacted at the reporting date.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


	Reducing balance (%)	Straight line (years)
Plant and machinery	25	-
Fixtures and fittings	-	20
Office Equipment	25	-

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price, less costs to complete and sell, after making due allowance for obsolete and slow-moving items.

	Related parties
	During the year, the company had outstanding loan balances totalling £28,818 (2024: £13,833) with two directors. These loans were interest-free, unsecured, and repayable on demand. The balances were fully repaid within nine months of the year end.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	14		5

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 April 24	13,042
	Additions	4,086
	At 31 March 25	17,128
	Depreciation and impairment
	At 01 April 24	2,676
	Charge for year	3,324
	At 31 March 25	6,000
	Net book value
	At 31 March 25	11,128
	At 31 March 24	10,366

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	21,232	21,193
Taxation and social security	17,515	15,906
Other creditors	17,774	30,999
Accrued liabilities and deferred income	20,105	3,658
Total	76,626	71,756