Rise Coffee Preston Ltd

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

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

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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.

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)

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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

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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.

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