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REGISTERED NUMBER: 15727832 (England and Wales)

Unaudited Financial Statements

for the Period 18 May 2024 to 31 March 2025

for

RAISING THE GLASS LIMITED

RAISING THE GLASS LIMITED (REGISTERED NUMBER: 15727832)

Contents of the Financial Statements

for the Period 18 May 2024 to 31 March 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

RAISING THE GLASS LIMITED

Company Information

for the Period 18 May 2024 to 31 March 2025

| DIRECTOR: | Mrs R Oliver-Mooney

| REGISTERED OFFICE: | Century Buildings

| 14 St Mary's Parsonage

| Manchester

| M3 2DF

| REGISTERED NUMBER: | 15727832 (England and Wales)

| ACCOUNTANTS: | BTMR Limited

| Century Buildings

| 14 St Mary's Parsonage

| Manchester

| M3 2DF

RAISING THE GLASS LIMITED (REGISTERED NUMBER: 15727832)

Balance Sheet

31 March 2025

| Notes | £ | £ |

| FIXED ASSETS

| Intangible assets | 4 | 153 |  |

| CURRENT ASSETS

| Debtors | 5 | 120 |  |  |

| Cash at bank | 756 |  |  |

876 |  |

| CREDITORS

| Amounts falling due within one year | 6 | 2,094 |  |

| NET CURRENT LIABILITIES | (1,218 | ) |

| TOTAL ASSETS LESS CURRENT LIABILITIES | (1,065 | ) |

| CAPITAL AND RESERVES

| Called up share capital | 1 |  |

| Retained earnings | (1,066 | ) |

(1,065 | ) |

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 February 2026 and were signed by:

Mrs R Oliver-Mooney - Director

RAISING THE GLASS LIMITED (REGISTERED NUMBER: 15727832)

Notes to the Financial Statements

for the Period 18 May 2024 to 31 March 2025

1. | STATUTORY INFORMATION

| Raising The Glass 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.

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 accounted for as revenue when, and to the extent that, the company obtains a right to consideration in exchange for its performance of its obligations under the sales contract with the customer. The amount reported as revenue is the fair value of the right to consideration - usually the price specified in the contractual arrangement net of discounts and net of VAT, and after any allowance for credit risk and other uncertainties.

| 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.

| Patents and licences are being amortised evenly over their estimated useful life of ten years.

| Taxation

| Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| Financial instruments

| Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 1 .

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| Additions | 170 |  |

| At 31 March 2025 | 170 |  |

| AMORTISATION

| Charge for period | 17 |  |

| At 31 March 2025 | 17 |  |

| NET BOOK VALUE

| At 31 March 2025 | 153 |  |

RAISING THE GLASS LIMITED (REGISTERED NUMBER: 15727832)

Notes to the Financial Statements - continued

for the Period 18 May 2024 to 31 March 2025

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

£ |

| Other debtors | 120 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

£ |

| Other creditors | 2,094 |  |