2025-10-31-accounts

Registered number: CE035887 Charity number: 1207873

RISEUP

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

RISEUP

CONTENTS

	Page
Reference and administrative details of the Charity, its Trustees and advisers	1
Trustees' report	2 - 7
Independent examiner's report	8
Statement of financial activities	9
Balance sheet	10
Notes to the financial statements	11 - 20

RISEUP

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 OCTOBER 2025

Trustees	D M Blinston, Chairman
	E Bichard, Trustee
	A E M Pimor, Trustee
	G C Harris, Treasurer
	B E Davies, Trustee (appointed 8 October 2025)

Company registered number CE035887 Charity registered number 1207873 Registered office St. George's House 56 Peter Street Manchester Greater Manchester M2 3NQ Accountants & Crowe U.K. LLP Independent Examiner Chartered Accountants St. George's House 56 Peter Street Manchester Greater Manchester M2 3NQ

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RISEUP

TRUSTEES' REPORT FOR THE YEAR ENDED 31 OCTOBER 2025

The trustees present their report with the financial statements of the Charity for the year ended 31 October 2025 under the Charities Act 2011. The Charity has adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

Objectives and activities

a. Policies and objectives

RiseUp was created in 2015 as a response to the growing levels of recidivism in the UK. Our mission is to create safer communities by empowering individuals, regardless of race, ethnicity, age, gender, or sexual orientation, the best understanding of themselves and those around them.

We tackle complex human-centric challenges in our work, and our programmes are designed to deal directly with emotional, intellectual, psychological, environmental, institutional, societal and cognitive barriers.

Our vision is to utilise a consciously led approach to aid those less fortunate in becoming creators of their own future. We do this by teaching individuals how to become better decision makers, more emotionally literate and confident in their ability to create sustainable change.

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

The Charity's objectives are as follows:

• To promote the rehabilitation and resettlement of offenders, ex-offenders and those at risk of offending, their families and dependents; and

• The advancement of education in all matters relating to the criminal justice system, offenders, ex-offenders, those at risk of offending, their families and dependents including the promotion of research for the public benefit in all aspects of that subject and publishing the useful results.

For the purposes of the above, “offenders, ex-offenders, those at risk of offending” means any individual who has committed or is accused or is suspected of having committed any criminal offence, who is to be or has been subjected to any legal or administrative process in relation to the same, or is from a demographic at greater risk of experiencing the above.

b. Strategies for achieving objectives

This was our first full year as a fully-fledged CIO and that meant a transition period that was both challenging and rewarding for the organisation.

To evolve the organisation towards our charitable objects and into the community setting that allows for our services to have the widest impact, we’ve had to move away temporarily from the delivery of mainly contract works that have been the backbone of the organisation as a Community Interest Company (C.I.C.). While we still intend to work within prisons, our focus has been on the quality of work we can provide to those at high risk of offending, and those on community sentences derived from the new sentencing guidelines that are to take effect.

In order to deliver this type of intervention and impact we’ve had to concentrate on securing, developing, and delivering our community hub base within one of the most deprived neighbourhoods in the UK, Page Moss in Huyton.

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RISEUP

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025

Objectives and activities (continued)

Page Moss is the most deprived borough within Knowsley, itself one of the country’s most deprived areas. It features top of the Arts Council England’s Priority Places and Knowsley itself has one of the lowest life expectancies in England at 77.96 years. This is just ahead of the UK’s second lowest of 75.0 of Liverpool Riverside according to data from The Health Foundation.

Knowsley is one of the few local authorities in the UK with no state-funded secondary schools offering A-Level courses within its borders. Knowsley historically has the lowest proportion of students taking A-Levels in England (approximately 2%) and nationally Knowsley frequently ranks among the lowest-performing local authorities in England for overall secondary educational attainment (such as GCSEs), which directly impacts A-Level entry rates.

Employment rates within the area are naturally affected by such lack of education, youth unemployment stands at around 8% which is higher than the regional average and so is job density at 0.82 per working-age resident. This leads to an increase in social issues and evidence shows us this increase leads to more people interacting with the criminal justice system and therefore creating communities that feel more unsafe. Knowsley Council’s innovative “Be the Change”, an initiative that utilises local charities and socially focused organisations that provide trauma-informed practices and interventions across the borough, has significantly reduced crime in the area. This is funded by the Violence Reduction Partnership and in turn the funding distributed to the organisations delivering the work.

RiseUp has become a delivery partner for this initiative, with our hub seen as “critical infrastructure” for the area, an essential resource for the local community and for the organisations delivering this work.

The hub will allow us a delivery space that can be accessed by the wider community as well as provide us with a base for our programmes. It provides a home for drive towards working with probation, youth offending, and violence reduction teams, as well as a space to interact with the wider community through arts and culture initiatives that provide a basis and backbone to our successful delivery.

c. Activities undertaken to achieve objectives

Our main focus has been to secure the premises at 603 Princess Drive, Liverpool, Merseyside L14 9ND. This process has taken 12 months to complete from when the initial plans were presented to Knowsley Council and then subsequently to the building’s owner, Livv Housing.

As this is critical to be able to achieve the charity’s objectives it has taken up a huge number of resources and has made for some difficult strategic decisions to be made. One of these was to reduce our reliance on the dwindling contracts with His Majesty's Prison and Probation Service (HMPPS), that as a CIC were our lifeblood.

These contracts would see us delivering in some of the most difficult circumstances across the UK, which is time-consuming and resource heavy. Over 93% of funding awarded by HMPPS is secured by macro charities / organisations with little to no opportunities for an entity our size to secure sustainable work, regardless of the quality and results of the delivery.

Deciding to move away and not pursue this activity obviously comes with a significant financial cost to the charity, but one we felt was necessary if we were to commit to our community-based delivery going forward. This strategy was deemed by the board of trustees and the senior leadership team to be worth the fiscal pain.

This has had a significant effect on our financial position over the past 12 months, seeing a significant reduction in income. This has certainly been painful and affected our ability to deliver upon our objectives for a short time while the organisation was in transition. But this pain has been short term, it has allowed us to re-build the organisation’s foundations much more solidly in order to have a wider, more sustainable, and more importantly, a more impactful future as a CIO.

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RISEUP

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025

Objectives and activities (continued)

We have engaged the services of a team of fundraisers for the first time as this becomes critical to delivering the aims and objectives of the organisation and the long-term sustainability which is critical to effecting change within the sector, creating safer communities, and widening the impact to our beneficiaries.

d. Main activities undertaken to further the Charity's purposes for the public benefit

To further our objectives within a community setting, especially with those at risk from a younger age group, we needed to adapt and develop our successful programme that we have delivered within prisons over the past ten years.

During this time, Knowsley Council’s “Be the Change” initiative contacted us after hearing about our work from various individuals and organisations within the sector. It was quickly realised our ethos and approach were aligned.

Within 24 hours they had secured £5,000 of funding for us to deliver our newly adapted programme within a pupil referral unit. The impact of which will be seen in our next annual report as the program was delivered in the next financial year.

This relationship with Knowsley Council and “Be the Change” has blossomed and RiseUp is now one of the recipients of their Violence Reduction Partnership funding.

They are actively working towards aiding us with delivery of the hub project by highlighting funding opportunities, brokering conversations with local schools, organising and liaising with staff on our behalf, and promoting our work to other areas of the council’s community focused initiatives and departments. They see the hub as not only ‘critical infrastructure’ but as a base for other organisations to deliver within “Be the Change” due to the ‘perfect location’.

Our fundraisers delivered their first successful bid with the Arts Council England in October. Again, the impact of this will only be seen in our next annual report as this was delivered in the next financial year but it was the culmination of the work we had carried out over the preceding twelve months to develop relationships, strategy, and the infrastructure to deliver. This bid was for £28,000 for a project at a pupil referral unit in Merseyside.

Achievements and performance

a. Main achievements of the Charity

Taking up residence in our new building that was two years in gestation and 12 months in negotiation was a huge undertaking and one that required a lot of resource as well as knowledge, experience, and time from the trustees and executive leaders’ team. Lease agreements that gave the charity a license to occupy had to be drafted, 3-D CAD drawings developed to showcase the interior design concepts, alongside having to strip out current unwanted furnishings and carry out many electrical and plumbing safety inspections and repairs. This process has been aided by the building services contractor that we share the space with who are dedicated to helping RiseUp and the concept for the premises becoming a reality.

Becoming a member organisation of Knowsley Council’s Violence Reduction Team’s innovative “Be the Change” programme was a huge honour. This is an exclusive group that delivers provable, trauma informed interventions and we were the subject of a stringent review of our work as well as a trial delivery before being accepted into the programme.

This relationship is vital for RiseUp to deliver our objectives to a wider audience and gain the ability to provide longer-term work within the community. It allows us to be part of a larger offering where we can share best practice and lean on other organisations for support. Many of these organisation’s require a place for delivery

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RISEUP

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025

Achievements and performance (continued)

within the Page Moss area, giving us confidence in being able to facilitate the use of the space and for them to support us in the delivery of our charitable objects.

Co-Founder and Joint CEO Ashleigh Nugent successfully achieved his doctorate this year. It adds to the academic focus on our work and the drive to constantly develop our existing and future programmes. Providing evidence of our work has been at the forefront of RiseUp’s journey since we incorporated as a Community Interest Company back in 2015, prior to our conversion to a CIO.

We have a strong theory of change developed by former Professor of Sustainability at Salford University Erik Bichard, and RealWorth, a social value specialist. In addition, our original programme was developed in conjunction with Professor Lawrence Burke and Dr Helena Gosling from the Criminal Justice department at Liverpool John Moores University.

Ashleigh’s PhD was also awarded by Liverpool John Moores and we will utilise those skills to continuously develop our programmes to ensure they are academically sound and robust, as well as innovative and most importantly, impactful. The first programme development review was undertaken into our prison delivery programme and adapted for a younger, at risk of offending group. This has been successfully trialed at two pupil referral units in Merseyside to overwhelming success, the full outcomes will be in next year’s report as these took place just after our year end.

Financial review

The charity generated a surplus of £19k building the net asset position to £27k as it went through a period of change re-pivoting the organisation as set out in this report.

a. Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

b. Reserves policy

The trustees of RiseUp have considered the appropriate level of reserves to ensure the organisation is able to meet its ongoing commitments and to safeguard its activities in the event of unforeseen financial difficulties.

The trustees define reserves as that part of the charity’s unrestricted funds that is freely available to spend on any of the charity’s purposes. This excludes restricted income funds and any designated funds set aside for specific purposes.

Given the early stage of the charity’s development, the reserves policy has been set with the following principles in mind:

• To ensure the charity can continue its core activities for a minimum period in the event of a significant drop in income or unexpected increase in expenditure;

• To support strategic development and planned growth, including investment in fundraising or infrastructure;

• To maintain confidence among stakeholders, including funders, donors, and beneficiaries.

The trustees have set an initial target of maintaining unrestricted reserves of £5,000, which is expected to provide sufficient funding to cover approximately three months of core operating costs. The adequacy of this target will be reviewed regularly and adjusted as the charity's activities, income levels, and operating expenditure develop.

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RISEUP

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025

As of 31 October 2025, the charity holds £26,618 (2024: £7,800) in unrestricted reserves and therefore are operating within the parameters of the reserves policy.

Structure, governance and management

a. Governing document

The governing document of the charity is its Constitution, titled "RiseUp Foundation CIO Constitution," dated 16 April 2024. The charity was registered as a Charitable Incorporated Organisation (CIO) on 16 April 2024 under this Constitution, which sets out its legal status, objects, powers, and governance arrangements.

b. Methods of appointment or election of Trustees

The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed. The trustees that served throughout the period are named on Page 1. The Board has power to appoint additional trustees, as it considers fit based on personal competence, specialist skills and experience. The trustees are involved in the running of the charity.

Statement of Trustees' responsibilities

Charity Law requires the trustees to prepare a report and financial statements for each financial period which give a true and fair view of the state of affairs of the charity at the end of the year. These must be in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice (UK GAAP).

The trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of its surplus or deficit for that period.

In preparing these financial statements, the Trustees are required to:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles of the Charities SORP (FRS 102);

• make judgments and accounting estimates that are reasonable and prudent;

• state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.

The trustees are responsible for keeping adequate accounting records which are sufficient to show and explain the charity's transactions and disclose, with reasonable accuracy at any time, the financial position of the charity and to enable them to ensure that the financial statements comply with Charity Law. The trustees are also responsible for safeguarding the assets and activities of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the members of the board of Trustees on ............................... and signed on their behalfAug 27, 2026 by:

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RISEUP

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025

David Blinston ................................................ David Blinston Chair of the Board of Trustees

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RISEUP

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 OCTOBER 2025

Independent Examiner's Report to the Trustees of ('the Charity')

I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 October 2025.

Responsibilities and Basis of Report

As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Charity accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent Examiner's Statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the Charity as required by section 386 of the 2006 Act; or

2. the accounts do not accord with those records; or

3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination; or

4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.

Signed: Dated: 27 August 2026

Alan Reynolds

For and on Behalf of Crowe UK LLP 3rd Floor, St George's House 56 Peter Street Manchester M2 3NQ

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RISEUP

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 OCTOBER 2025

Note Income from: Donations and legacies 3 Total income Expenditure on: Charitable activities 4 Total expenditure Net movement in funds Reconciliation of funds: Total funds brought forward Net movement in funds Total funds carried forward	Unrestricted funds 2025 £ 38,167 38,167 19,349 19,349 18,818 7,800 18,818 26,618	Total funds 2025 £ 38,167 38,167 19,349 19,349 18,818 7,800 18,818 26,618	Total funds 2024 £ 83,100 83,100 26,460 26,460 56,640 (48,840) 56,640 7,800

The Statement of Financial Activities includes all gains and losses recognised in the year.

The notes on pages 11 to 20 form part of these financial statements.

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RISEUP REGISTERED NUMBER: CE035887

BALANCE SHEET AS AT 31 OCTOBER 2025

Note Fixed assets Intangible assets 10 Tangible assets 11 Current assets Debtors 12 Cash at bank and in hand Current liabilities Creditors: amounts falling due within one year 13 Net current assets Total assets less current liabilities Total net assets Charity funds Unrestricted funds 15 Total funds	1,533 30,955 32,488 (6,202)	2025 £ 281 51 332 26,286 26,618 26,618 26,618 26,618	2,166 17,304 19,470 (12,229)	2024 £ 431 128
				559 7,241
				7,800
				7,800
				7,800
				7,800

Aug 27, 2026 The financial statements were approved and authorised for issue by the Trustees on ............................. and signed on their behalf by:

David Blinston

................................................

David Blinston

Chair of the Board of Trustees

The notes on pages 11 to 20 form part of these financial statements.

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RISEUP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

1. General information

Riseup is a Charitable Incorporated Organisation (CIO), registered with the Charity Commission in England and Wales on 16 April 2024. The Charity's registered number and registered office address can be found on Page 1.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Riseup meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

2.2 Going concern

The trustees have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the charity's ability to continue as a going concern.

In making this assessment, the trustees have considered the charity's current financial position, cash flow forecasts and available reserves for a period of at least 12 months from the date of approval of the financial statements.

Based on this assessment, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements have been prepared on the going concern basis.

The trustees are not aware of any material uncertainties that may cast significant doubt on the charity's ability to continue as a going concern.

2.3 Grant income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Grants are included in the Statement of Financial Activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

2.4 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.

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RISEUP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

2. Accounting policies (continued)

2.4 Expenditure (continued)

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

2.5 Intangible assets and amortisation

Intangible assets costing £NIL or more are capitalised and recognised when future economic benefits are probable, and the cost or value of the asset can be measured reliably.

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Amortisation is provided on intangible assets at rates calculated to write off the cost of each asset on a straight-line basis over its expected useful life.

Amortisation is provided on the following basis:

Trademarks - 20 % straight-line amortisation

2.6 Tangible fixed assets and depreciation

Tangible fixed assets costing £NIL or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

At each reporting date the Charity assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined to be the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment - 33% straight-line amortisation

2.7 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

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RISEUP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

2. Accounting policies (continued)

2.8 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.9 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of Financial Activities as a finance cost.

2.10 Financial instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2.11 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

3. Grant income

	Unrestricted	Total	Total
	funds	funds	funds
	2025	2025	2024
	£	£	£
Rehabilitation activities	38,167	38,167	83,100

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RISEUP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

4. Analysis of expenditure on charitable activities

Summary by fund type

	Unrestricted
	funds	Total	Total
	2025	2025	2024
	£	£	£
Rehabilitation activities	19,349	19,349	26,460

All funds utilised in Rehabilitation activities in both years were unrestricted.

5. Analysis of expenditure by activities

Rehabilitation activities Rehabiliation activities	Activities undertaken directly 2025 £ 4,476 Activities undertaken directly 2024 £ 3,644	Support costs 2025 £ 14,873 Support costs 2024 £ 22,816	Total funds 2025 £ 19,349
			Total funds 2024 £ 26,460

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RISEUP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

5. Analysis of expenditure by activities (continued)

Analysis of support costs

Activities 2025 £ Staff costs 6,850 Accommodation and subsistence 136 Legal and professional fees 3,841 Statutory accounts and independent exam fees 3,300 Bank charges 21 Insurances - Loan interest paid 498 Amortisation 150 Depreciation 77 14,873 6. Independent examiner's remuneration Fees payable to the Charity's independent examiner for the independent examination of the Charity's annual accounts Fees payable to the Charity's independent examiner in respect of: Preparation of the Charity's annual accounts	Total funds 2025 £ 6,850 136 3,841 3,300 21 - 498 150 77 14,873 2025 £ 1,100 2,200	Total funds 2024 £ 14,165 1,367 4,860 3,100 47 295 (1,245) 150 77 22,816
		2024 £ 1,000 2,100

7. Staff costs

The average number of persons employed by the Charity during the year was as follows:

	2025	2024
	No.	No.
Employees	2	2

No employee received remuneration amounting to more than £60,000 in either year.

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RISEUP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

8. Key management personnel

The total amount of employee benefits (including employer pension contributions) received by key management personnel for their services to the charity was £6,850 (2024: £14,165).

9. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2024 - £NIL) .

During the year ended 31 October 2025, no Trustee expenses have been incurred (2024 - £NIL) .

10. Intangible assets

Cost At 1 November 2024 At 31 October 2025 Amortisation At 1 November 2024 Charge for the year At 31 October 2025 Net book value At 31 October 2025 At 31 October 2024 11. Tangible fixed assets Cost or valuation At 1 November 2024 At 31 October 2025	Trademarks £ 750
	750
	319 150
	469
	281
	431
	Office equipment £ 2,737
	2,737

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RISEUP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

11. Tangible fixed assets (continued)

Depreciation At 1 November 2024 Charge for the year At 31 October 2025 Net book value At 31 October 2025 At 31 October 2024	Office equipment £ 2,609 77
	2,686
	51
	128

12. Debtors

Due within one year Trade debtors Other debtors	2025 £ - 1,533 1,533	2024 £ 600 1,566
		2,166

13. Creditors: Amounts falling due within one year

Trade creditors Other taxation and social security Other creditors Accruals and deferred income	2025 £ 1,140 - 1,762 3,300 6,202	2024 £ - 7,367 1,762 3,100
		12,229

At the year end there was an outstanding balance of £1,762 (2024: £1,762) owed to the directors of the previously registered CIC. This balance is included within other creditors due within one year and was settled post year end.

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RISEUP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

14. Financial instruments

Financial assets Financial assets measured at amortised cost Financial liabilities Financial liabilities measured at amortised cost	2025 £ 32,488 2025 £ 6,202	2024 £ 17,904
		2024 £ 12,229

Financial assets measured at at amortised cost comprise of trade debtors of £nil (2024: £600), other debtors of £1,533 (2024: £nil), and cash at bank and in hand of £30,955 (2024: £17,304)

Financial liabilities measured at amortised cost comprise of trade creditors of £1,140 (2024: £nil), social security and other taxes of £nil (2024: £7,367), accruals of £3,300 (2024: £3,100) and amounts owed to the directors of the previously registered CIC of £1,762 (2024: £1,762)

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RISEUP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

15. Statement of funds

Statement of funds - current year

Unrestricted funds General Funds Statement of funds - prior year Unrestricted funds General Funds	Balance at 1 November 2024 £ 7,800 Balance at 1 November 2023 £ (48,840)	Income £ 38,167 Income £ 83,100	Expenditure £ (19,349) Expenditure £ (26,460)	Balance at 31 October 2025 £ 26,618
				Balance at 31 October 2024 £ 7,800

16. Summary of funds

Summary of funds - current year

General funds Summary of funds - prior year General funds	Balance at 1 November 2024 £ 7,800 Balance at 1 November 2023 £ (48,840)	Income £ 38,167 Income £ 83,100	Expenditure £ (19,349) Expenditure £ (26,460)	Balance at 31 October 2025 £ 26,618
				Balance at 31 October 2024 £ 7,800

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RISEUP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

17. Analysis of net assets between funds

Analysis of net assets between funds - current year

Unrestricted funds 2025 £ Tangible fixed assets 51 Intangible fixed assets 281 Current assets 32,488 Creditors due within one year (6,202) Total 26,618	Total funds 2025 £ 51 281 32,488 (6,202) 26,618

Analysis of net assets between funds - prior year

Tangible fixed assets Intangible fixed assets Current assets Creditors due within one year Total	Unrestricted funds 2024 £ 128 431 19,470 (12,229) 7,800	Total funds 2024 £ 128 431 19,470 (12,229) 7,800

18. Related party transactions

There were no related party transactions in the reporting period.

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