95 false false false false false false false false false false true false false false false false false No description of principal activity 2024-10-01 Sage Accounts Production Advanced 2023 - FRS102_2023 xbrli:pure xbrli:shares iso4217:GBP 15349487 2024-10-01 2025-09-30 15349487 2025-09-30 15349487 2024-09-30 15349487 2023-10-01 2024-09-30 15349487 2024-09-30 15349487 2023-09-30 15349487 core:PlantMachinery 2024-10-01 2025-09-30 15349487 core:FurnitureFittings 2024-10-01 2025-09-30 15349487 bus:LeadAgentIfApplicable 2024-10-01 2025-09-30 15349487 bus:Director1 2024-10-01 2025-09-30 15349487 bus:Director2 2024-10-01 2025-09-30 15349487 core:PlantMachinery 2025-09-30 15349487 core:FurnitureFittings 2025-09-30 15349487 core:WithinOneYear 2025-09-30 15349487 core:WithinOneYear 2024-09-30 15349487 core:ShareCapital 2025-09-30 15349487 core:ShareCapital 2024-09-30 15349487 core:RetainedEarningsAccumulatedLosses 2025-09-30 15349487 core:RetainedEarningsAccumulatedLosses 2024-09-30 15349487 bus:SmallEntities 2024-10-01 2025-09-30 15349487 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 15349487 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 15349487 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 15349487 bus:FullAccounts 2024-10-01 2025-09-30 15349487 core:ComputerEquipment 2024-10-01 2025-09-30 15349487 core:ComputerEquipment 2025-09-30
COMPANY REGISTRATION NUMBER: 15349487

Fortis Operations Limited

Filleted Unaudited Financial Statements

30 September 2025

Fortis Operations Limited

Financial Statements

Year ended 30 September 2025

Contents | Page

Chartered accountant's report to the board of directors on the preparation of the unaudited statutory financial statements | 1

Statement of financial position | 2

Notes to the financial statements | 4

Fortis Operations Limited

Chartered Accountant's Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Fortis Operations Limited

Year ended 30 September 2025
As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 30 September 2025, which comprise the statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.
HARPER SHELDON LIMITED Chartered accountants
Midway House Staverton Technology Park Herrick Way, Staverton Cheltenham, Glos. GL51 6TQ
14 April 2026

Fortis Operations Limited

Statement of Financial Position

30 September 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 5 | 23,028 | –

Current assets

Debtors | 6 | 904,430 | 348,038
Cash at bank and in hand | 33,397 | 17,250
| --------- | ---------
| 937,827 | 365,288

Creditors: amounts falling due within one year | 7 | 904,884 | 361,194
| --------- | ---------
Net current assets | 32,943 | 4,094
| -------- | -------
Total assets less current liabilities | 55,971 | 4,094
| -------- | -------
Net assets | 55,971 | 4,094
| -------- | -------

Capital and reserves

Called up share capital | 2 | 2
Profit and loss account | 55,969 | 4,092
| -------- | -------
Shareholders funds | 55,971 | 4,094
| -------- | -------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Fortis Operations Limited

Statement of Financial Position (continued)

30 September 2025
These financial statements were approved by the board of directors and authorised for issue on 14 April 2026 , and are signed on behalf of the board by:

S BRAN | AP LEE
Director | Director

Company registration number: 15349487

Fortis Operations Limited

Notes to the Financial Statements

Year ended 30 September 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 7 Regent Terrace, South Parade, Doncaster, DN1 2EE.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and Equipment | - | 20% reducing balance
| Office Equipment | - | 15% reducing balance
| Computer Equipment | - | 40% reducing balance

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 95 (2024: 56 ).
5. Tangible assets

| Plant and Equipment | Office Equipment | Computer Equipment | Total
| £ | £ | £ | £
Cost |  |  |  |
At 1 October 2024 | – | – | – | –
Additions | 17,847 | 266 | 6,309 | 24,422
| -------- | ---- | ------- | --------
At 30 September 2025 | 17,847 | 266 | 6,309 | 24,422
| -------- | ---- | ------- | --------
Depreciation |  |  |  |
At 1 October 2024 | – | – | – | –
Charge for the year | 148 | 13 | 1,233 | 1,394
| -------- | ---- | ------- | --------
At 30 September 2025 | 148 | 13 | 1,233 | 1,394
| -------- | ---- | ------- | --------
Carrying amount |  |  |  |
At 30 September 2025 | 17,699 | 253 | 5,076 | 23,028
| -------- | ---- | ------- | --------
At 30 September 2024 | – | – | – | –
| -------- | ---- | ------- | --------

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 556,866 | 238,495
Amounts owed by group undertakings and undertakings in which the company has a participating interest | 193,419 | –
Other debtors | 154,145 | 109,543
| --------- | ---------
| 904,430 | 348,038
| --------- | ---------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 33,919 | 15,904
Corporation tax | 9,353 | 960
Social security and other taxes | 212,773 | 41,186
Giant funds in use | 30,149 | 218,403
Other creditors | 618,690 | 84,741
| --------- | ---------
| 904,884 | 361,194
| --------- | ---------

8. Directors' advances, credits and guarantees
At the year end the Directors loan account was overdrawn by £40,002. The loan was fully repaid within 9 months of the year end.
9. Related party transactions
During the year the company entered into transactions with Fortis Retail Ltd, a company registered in England & Wales and controlled by the directors. At the year end £193,419 was owed to the company by Fortis Retail Ltd.