The Pilates Hub LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: SO307017

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		20,164		23,187

			20,164		23,187
CURRENT ASSETS
Debtors	5	137,968		137,968
Cash at bank and in hand		29,096		20,267

		167,064		158,235
Creditors: Amounts Falling Due Within One Year	6	(12,033 )		(14,441 )

NET CURRENT ASSETS (LIABILITIES)			155,031		143,794

TOTAL ASSETS LESS CURRENT LIABILITIES			175,195		166,981

NET ASSETS ATTRIBUTABLE TO MEMBERS			175,195		166,981

REPRESENTED BY:
Equity
Members' other interests
Members' capital		(63,065)		-
Other reserves		238,260		166,981

			175,195		166,981

TOTAL MEMBERS' INTEREST
Amounts due from members			(137,968)		(137,968)
Members' other interests			175,195		166,981

			37,227		29,013

Page 1

Page 2

The Pilates Hub LLP

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

Miss Elaine Turner

Designated Member

22nd May 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

The Pilates Hub LLP is a limited liability partnership, incorporated in Scotland, registered number SO307017 . The Registered Office is 18/2 Shore Place, Edinburgh, EH6 6SW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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:

Plant & Machinery

25% Reducing Balance

3. Average Number of Employees

0Average number of employees, including members with contracts of employment, during the year was: NIL (2025: NIL)

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Page 4

The Pilates Hub LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 April 2025	39,365
Additions	3,699

As at 31 March 2026	43,064

Depreciation
As at 1 April 2025	16,178
Provided during the period	6,722

As at 31 March 2026	22,900

Net Book Value
As at 31 March 2026	20,164

As at 1 April 2025	23,187

5. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	137,968	137,968

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	-	1
Other creditors	8,045	11,526
Taxation and social security	3,988	2,914

	12,033	14,441

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