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Company No: 14565076 (England and Wales)

# RISE GROUNDWORKS LTD

### Unaudited Financial Statements
For the financial period from 01 February 2025 to 31 March 2026
Pages for filing with the registrar

RISE GROUNDWORKS LTD

## Unaudited Financial Statements

For the financial period from 01 February 2025 to 31 March 2026

Contents

RISE GROUNDWORKS LTD

## COMPANY INFORMATION

For the financial period from 01 February 2025 to 31 March 2026
RISE GROUNDWORKS LTD

## COMPANY INFORMATION (continued)

For the financial period from 01 February 2025 to 31 March 2026

DIRECTORS | Adam Bond (Appointed 06 April 2026)
| Craig Paul Ellis

REGISTERED OFFICE | Gascoyne House Moseleys Farm Business Centre
| Fornham All Saints
| Bury St Edmunds
| IP28 6JY
| United Kingdom

COMPANY NUMBER | 14565076 (England and Wales)

CHARTERED ACCOUNTANTS | Gascoynes
| Gascoyne House
| Moseleys Farm Business Centre
| Fornham All Saints
| Bury St Edmunds
| Suffolk
| IP28 6JY

RISE GROUNDWORKS LTD

## BALANCE SHEET

As at 31 March 2026
RISE GROUNDWORKS LTD

## BALANCE SHEET (continued)

As at 31 March 2026

| Note | 31.03.2026 |  | 31.01.2025
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 281,831 |  | 237,733
Investments | 4 | 84,685 |  | 30,000
|  | 366,516 |  | 267,733
Current assets |  |  |  |
Debtors | 5 | 521,481 |  | 178,455
Cash at bank and in hand | 6 | 346,388 |  | 416,748
|  | 867,869 |  | 595,203
Creditors: amounts falling due within one year | 7 | ( 833,031) |  | ( 444,990)
Net current assets |  | 34,838 |  | 150,213
Total assets less current liabilities |  | 401,354 |  | 417,946
Provision for liabilities | 8 | ( 1,171) |  | 0
Net assets |  | 400,183 |  | 417,946
Capital and reserves |  |  |  |
Called-up share capital | 9 | 100 |  | 100
Revaluation reserve |  | 3,514 |  | 0
Profit and loss account |  | 396,569 |  | 417,846
Total shareholder's funds |  | 400,183 |  | 417,946

For the financial period ending 31 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Rise Groundworks Ltd (registered number: 14565076) were approved and authorised for issue by the Board of Directors on 21 August 2026. They were signed on its behalf by:

Craig Paul Ellis Director |

RISE GROUNDWORKS LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 01 February 2025 to 31 March 2026
RISE GROUNDWORKS LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 01 February 2025 to 31 March 2026

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Rise Groundworks Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Gascoyne House Moseleys Farm Business Centre, Fornham All Saints, Bury St Edmunds, IP28 6JY, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Reporting period length

Reporting period length 01/02/2025 - 31/03/2026 - 14 months

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery | 25 % reducing balance
Vehicles | 25 % reducing balance
Office equipment | 5 years straight line
Computer equipment | 3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

##### Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
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.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

#### 2. Employees

| Period from 01.02.2025 to 31.03.2026 |  | Year ended 31.01.2025
| Number |  | Number
Monthly average number of persons employed by the Company during the period, including directors | 15 |  | 6

#### 3. Tangible assets

| Plant and machinery |  | Vehicles |  | Office equipment |  | Computer equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |
At 01 February 2025 | 128,349 |  | 187,483 |  | 0 |  | 11,070 |  | 326,902
Additions | 67,676 |  | 82,174 |  | 2,132 |  | 12,620 |  | 164,602
At 31 March 2026 | 196,025 |  | 269,657 |  | 2,132 |  | 23,690 |  | 491,504
Accumulated depreciation |  |  |  |  |  |  |  |  |
At 01 February 2025 | 32,927 |  | 52,589 |  | 0 |  | 3,653 |  | 89,169
Charge for the financial period | 47,570 |  | 63,311 |  | 453 |  | 9,170 |  | 120,504
At 31 March 2026 | 80,497 |  | 115,900 |  | 453 |  | 12,823 |  | 209,673
Net book value |  |  |  |  |  |  |  |  |
At 31 March 2026 | 115,528 |  | 153,757 |  | 1,679 |  | 10,867 |  | 281,831
At 31 January 2025 | 95,422 |  | 134,894 |  | 0 |  | 7,417 |  | 237,733

#### 4. Fixed asset investments

| Listed investments |  | Total
| £ |  | £
Cost or valuation before impairment |  |  |
At 01 February 2025 | 30,000 |  | 30,000
Additions | 50,000 |  | 50,000
Movement in fair value | 4,685 |  | 4,685
At 31 March 2026 | 84,685 |  | 84,685
Carrying value at 31 March 2026 | 84,685 |  | 84,685
Carrying value at 31 January 2025 | 30,000 |  | 30,000

#### 5. Debtors

| 31.03.2026 |  | 31.01.2025
| £ |  | £
Trade debtors | 471,379 |  | 98,047
Amounts owed by directors | 0 |  | 9,339
Prepayments | 4,722 |  | 0
VAT recoverable | 45,380 |  | 68,609
Other debtors | 0 |  | 2,460
| 521,481 |  | 178,455

#### 6. Cash and cash equivalents

| 31.03.2026 |  | 31.01.2025
| £ |  | £
Cash at bank and in hand | 346,388 |  | 416,748

#### 7. Creditors: amounts falling due within one year

| 31.03.2026 |  | 31.01.2025
| £ |  | £
Trade creditors | 339,681 |  | 218,771
Amounts owed to Parent undertakings | 192,969 |  | 44,215
Accruals | 3,665 |  | 0
Taxation and social security | 234,599 |  | 87,175
Obligations under finance leases and hire purchase contracts | 55,800 |  | 94,674
Other creditors | 6,317 |  | 155
| 833,031 |  | 444,990

#### 8. Provision for liabilities

| 31.03.2026 |  | 31.01.2025
| £ |  | £
Deferred tax | 1,171 |  | 0

#### 9. Called-up share capital

| 31.03.2026 |  | 31.01.2025
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100,000 Ordinary shares of £ 0.001 each | 100 |  | 100

#### 10. Related party transactions

Transactions with the entity's directors

| 31.03.2026 |  | 31.01.2025
| £ |  | £
Directors loan account | 0 |  | 9,339

As at the reporting date, there was a balance due to the company from the director of £0 (2025 - £9,339). There are no fixed-terms for repayment and interest has been charged from time to time, where the balance exceeds £10,000 at the month-end, at the prevailing rate as determined by HM Revenue & Customs.

#### 11. Ultimate controlling party

The company is under the ultimate control of Mr Craig Paul Ellis by virtue of his majority shareholding in the parent company, Rise Asset Holdings Ltd.