REGISTERED NUMBER: 08635737 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 AUGUST 2025

FOR

EASYRISE LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

P Baker

P N Harvey

A Baker

REGISTERED OFFICE:

Fairview

Park Avenue

Madeley

Telford

Shropshire

TF7 5AB

REGISTERED NUMBER:

08635737 (England and Wales)

ACCOUNTANTS:

TGFP

Chartered Accountants

Fulford House

Newbold Terrace

Leamington Spa

Warwickshire

CV32 4EA

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

40,322

52,563

40,322

52,563

CURRENT ASSETS

Stocks

199,185

184,109

Debtors

6

390,563

415,036

Cash at bank and in hand

12,779

28,340

602,527

627,485

CREDITORS

Amounts falling due within one year

7

457,976

458,779

NET CURRENT ASSETS

144,551

168,706

TOTAL ASSETS LESS CURRENT LIABILITIES

184,873

221,269

CREDITORS

Amounts falling due after more than one year

8

(11,596

)

(24,894

)

PROVISIONS FOR LIABILITIES

(7,661

)

(9,987

)

NET ASSETS

165,616

186,388

CAPITAL AND RESERVES

Called up and paid share capital

3

3

Retained earnings

165,613

186,385

SHAREHOLDERS' FUNDS

165,616

186,388

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 18 May 2026 and were signed on its behalf by:

P Baker - Director

1.	STATUTORY INFORMATION

Easyrise 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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

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 two years.

Patents and licences

Patent and licence assets are trade patents. They are amortised to the profit and loss account over its estimated economic useful life of two years.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

Financial instruments

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Taxation

Taxation for the year 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Patents

and

licences

£

COST

At 30 August 2024

and 29 August 2025

20,982

AMORTISATION

At 30 August 2024

and 29 August 2025

20,982

NET BOOK VALUE

At 29 August 2025

-

At 29 August 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 30 August 2024

82,142

66,666

-

148,808

Additions

381

-

576

957

At 29 August 2025

82,523

66,666

576

149,765

DEPRECIATION

At 30 August 2024

66,418

29,827

-

96,245

Charge for year

3,976

9,210

12

13,198

At 29 August 2025

70,394

39,037

12

109,443

NET BOOK VALUE

At 29 August 2025

12,129

27,629

564

40,322

At 29 August 2024

15,724

36,839

-

52,563

6.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

111,417

108,478

Other debtors

170,645

155,620

VAT

16,796

21,006

Prepayments and accrued income

5,950

12,699

304,808

297,803

Amounts falling due after more than one year:

Directors' loan accounts

85,755

117,233

Aggregate amounts

390,563

415,036

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

9,344

10,000

Hire purchase contracts

5,798

9,274

Trade creditors

46,690

39,553

Social security and other taxes

3,434

8,153

Pension

1,217

427

Other creditors

233,328

233,568

Accruals and deferred income

158,165

157,804

457,976

458,779

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

7,500

Hire purchase contracts

11,596

17,394

11,596

24,894

9.	SECURED DEBTS

The loan is secured by way of a charge over the investment property held by the company.

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year, a director operated a loan with the company with no fixed terms of repayment or interest. Amounts advanced during the year were £85,755 (2024 - £117,233) and repayments during the year were £117,233 (2024 - £118,801). At the year end, the amount owing to the company was £85,755 (2024 - £117,233).