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Registered number: 14220063
Rise Coffee Preston Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
Turner and Brown Limited
Chartered Accountants
105 Garstang Road
Preston
Lancashire
PR1 1LD
Rise Coffee Preston Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Rise Coffee Preston Ltd
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 14220063

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 82,378 |  | 41,481
|  |  | 82,378 |  | 41,481
CURRENT ASSETS
Debtors | 5 | 190,025 |  | 24,328 |
Cash at bank and in hand |  | 193,114 |  | 170,082 |
|  | 383,139 |  | 194,410 |
Creditors: Amounts Falling Due Within One Year | 6 | (277,296 ) |  | (119,489 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 105,843 |  | 74,921
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 188,221 |  | 116,402
NET ASSETS |  |  | 188,221 |  | 116,402
CAPITAL AND RESERVES
Called up share capital | 7 |  | 2 |  | 2
Profit and Loss Account |  |  | 188,219 |  | 116,400
SHAREHOLDERS' FUNDS |  |  | 188,221 |  | 116,402

Page 1
Page 2
Rise Coffee Preston Ltd
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 2025 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 L C Norton Director | Mr J H Swire Director
17 July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Rise Coffee Preston Ltd
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Rise Coffee Preston Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14220063 . The registered office is 15 Miller Arcade, Preston, PR1 2QY.
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. As a coffee shop the company delivers a mix of goods and services. Income is recognised at the point of sale and provision of these goods to customers.
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:

Leasehold | 5 year straight line
Plant & Machinery | 20% reducing balance
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 20% reducing balance (33.3% on Comp. equip.)

2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2024: 12)
12 12
Page 3
Page 4
Rise Coffee Preston Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £ | £
Cost
As at 1 December 2024 | 33,184 | 18,712 | - | 3,137 | 55,033
Additions | 55,901 | 1,266 | 5,500 | 489 | 63,156
Disposals | (833 ) | - | - | - | (833 )
As at 30 November 2025 | 88,252 | 19,978 | 5,500 | 3,626 | 117,356
Depreciation
As at 1 December 2024 | 7,933 | 5,106 | - | 513 | 13,552
Provided during the period | 17,650 | 2,743 | 367 | 666 | 21,426
As at 30 November 2025 | 25,583 | 7,849 | 367 | 1,179 | 34,978
Net Book Value
As at 30 November 2025 | 62,669 | 12,129 | 5,133 | 2,447 | 82,378
As at 1 December 2024 | 25,251 | 13,606 | - | 2,624 | 41,481

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by group undertakings | 153,587 |  | 21,553
Other debtors | 36,438 |  | 2,775
| 190,025 |  | 24,328

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 20,196 |  | 6,517
Amounts owed to group undertakings | 192,751 |  | 61,996
Other creditors | 25,290 |  | 16,855
Taxation and social security | 39,059 |  | 34,121
| 277,296 |  | 119,489

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 4
Page 5
Rise Coffee Preston Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 December 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 November 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Leigh Norton | - | 737 | 362 | - | 375
Mr Jack Swire | - | 379 | 312 | - | 67

The above loans are unsecured, interest free and repayable on demand.
9. Related Party Transactions
At commencement of the period the company had a balance owed from a company under the control of the directors with a balance of £21,553. In the period there were payments made to this company or bills paid on its behalf totalling £18,461. There were amounts received from this company or amounts paid on behalf of Rise Coffee Preston Ltd by this company totalling £8,270. Consequently there was a debit balance with this company at the reporting date of £31,744 and this is recorded within other debtors in these accounts.
At commencement of the period the company owed £61,996 to a fellow group company. In the period amounts were paid to that company and bills paid on its behalf totalling £11,145. Amounts were received from that company and costs paid on behalf of Rise Coffee Preston Ltd totalling £141,900. Consequently as at the reporting date there was an amount owing to this fellow group company of £192,751. This was recorded in amounts owing to group undertakings.
In the period the company made payments to and incurred costs on behalf of a fellow group company totalling £212,204. In the same period amounts were received from this company and costs paid on behalf of Rise Coffee Preston Ltd on behalf of this company totalling £143,617. Consequently at the reporting date the company was owed £68,587 by this company and this was recorded within amounts due by group undertakings.
In the period the company transferred £85,000 to the parent company and at the reporting date this £85,000 debit balance remained and is included in amounts due to group undertakings.
All of these loans are interest free and repayable on demand.
Page 5