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Registered number: 13212483
Rise Cafe Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
Turner and Brown Limited
Chartered Accountants
105 Garstang Road
Preston
Lancashire
PR1 1LD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13212483
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 24,650 96,418
24,650 96,418
CURRENT ASSETS
Debtors 5 493,193 216,583
Cash at bank and in hand 205,761 189,225
698,954 405,808
Creditors: Amounts Falling Due Within One Year 6 (197,596 ) (165,489 )
NET CURRENT ASSETS (LIABILITIES) 501,358 240,319
TOTAL ASSETS LESS CURRENT LIABILITIES 526,008 336,737
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,162 ) (10,029 )
NET ASSETS 519,846 326,708
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 519,844 326,706
SHAREHOLDERS' FUNDS 519,846 326,708
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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.
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Notes to the Financial Statements
1. General Information
Rise Cafe Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13212483 . 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 cafe the company delivers a mix of goods and services. Income is recognised at the point of sale and provision of these goods to customers. The company also receives some income from room hire, which is recognised as at the date hire is provided.
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 20% 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: 22 (2024: 21)
22 21
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4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 December 2024 80,270 61,592 141,862
Disposals (80,270 ) (8,987 ) (89,257 )
As at 30 November 2025 - 52,605 52,605
Depreciation
As at 1 December 2024 23,966 21,478 45,444
Provided during the period (23,966 ) 6,477 (17,489 )
As at 30 November 2025 - 27,955 27,955
Net Book Value
As at 30 November 2025 - 24,650 24,650
As at 1 December 2024 56,304 40,114 96,418
5. Debtors
2025 2024
£ £
Due within one year
Amounts owed by group undertakings 300,356 77,996
Other debtors 192,837 138,587
493,193 216,583
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 23,697 20,238
Other creditors 84,784 84,129
Taxation and social security 89,115 61,122
197,596 165,489
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
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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 - 1,786 497 - 1,289
Mr Jack Swire 13,923 473 497 - 13,899
The above loan is 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 £115,615. In the period there were payments made to this company or bills paid on its behalf totalling £130,171. This other company also made payments on behalf of Rise
Cafe Ltd of £81,624. Consequently at the reporting date the company had a debit balance of £164,162. This is included within other debtors in the accounts and is interest free and repayable on demand.
At commencement of the period the company had a balance owing from fellow group companies of £77,996. In the period the company has transferred amounts to those companies and made payments on behalf of those companies totalling £231,900. In the same period one of those companies transferred amounts to and incurred costs on behalf of Rise Cafe Ltd of £9,540. As such there was a total debit balance of £300,356 owing from these companies at the reporting date. These amounts are interest free and repayable on demand and are shown in amounts owed by group undertakings.
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