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Registered number: 15210423
Rise Liverpool Ltd
Unaudited Financial Statements
For the Period 1 November 2024 to 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: 15210423
30 November 2025 31 October 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 305,620 -
305,620 -
CURRENT ASSETS
Debtors 5 42,352 -
Cash at bank and in hand 116,870 1
159,222 1
Creditors: Amounts Falling Due Within One Year 6 (348,943 ) -
NET CURRENT ASSETS (LIABILITIES) (189,721 ) 1
TOTAL ASSETS LESS CURRENT LIABILITIES 115,899 1
Creditors: Amounts Falling Due After More Than One Year 7 (1,496 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation (17,977 ) -
NET ASSETS 96,426 1
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 96,425 -
SHAREHOLDERS' FUNDS 96,426 1
Page 1
Page 2
For the period 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 J H Swire
Director
Mr L C Norton
Director
16 July 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Rise Liverpool Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15210423 . The registered office is 105 Garstang Road, Preston, Lancashire, PR1 1LD.
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
Computer Equipment 33.3% reducing balance
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 period, 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 period was: 13 (2024: NIL)
13 -
Page 3
Page 4
4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2024 - - - -
Additions 241,713 85,710 806 328,229
As at 30 November 2025 241,713 85,710 806 328,229
Depreciation
As at 1 November 2024 - - - -
Provided during the period 13,236 9,239 134 22,609
As at 30 November 2025 13,236 9,239 134 22,609
Net Book Value
As at 30 November 2025 228,477 76,471 672 305,620
As at 1 November 2024 - - - -
5. Debtors
30 November 2025 31 October 2024
£ £
Due within one year
Other debtors 42,352 -
6. Creditors: Amounts Falling Due Within One Year
30 November 2025 31 October 2024
£ £
Trade creditors 26,778 -
Amounts owed to group undertakings 172,968 -
Other creditors 121,574 -
Taxation and social security 27,623 -
348,943 -
7. Creditors: Amounts Falling Due After More Than One Year
30 November 2025 31 October 2024
£ £
Other creditors 1,496 -
Page 4
Page 5
8. Share Capital
30 November 2025 31 October 2024
£ £
Allotted, Called up and fully paid 1 1
Page 5