REGISTERED NUMBER: OC454885 (England and Wales)

Report of the Members and

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Gravity Coaching LLP

Page

General Information

1

Report of the Members

2

Chartered Certified Accountants' Report

3

Income Statement

4

Balance Sheet

5

Notes to the Financial Statements

7

Designated members:

K Paschalis

O J Faqir

M De Santis

Registered office:

49b Nunhead Lane

London

SE15 3TR

Registered number:

OC454885 (England and Wales)

Accountants:

FUSE Accountants LLP

Pound House

62a Highgate High Street

London

N6 5HX

The members present their report with the financial statements of the LLP for the year ended 31 March 2026.

Principal activity

The principal activity of the LLP in the year under review was that of coaching indoor climbing.

Designated members

The designated members during the year under review were:

K Paschalis

O J Faqir

M De Santis

Results for the year and allocation to members

The profit for the year before members' remuneration and profit shares was £31,377 (2025 - £7,678 profit).

Members' interests

On behalf of the members:

K Paschalis - Designated member

17 June 2026

In order to assist you to fulfil your duties under the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the financial statements of Gravity Coaching LLP for the year ended 31 March 2026 which comprise the Income Statement, Balance Sheet and the related notes from the LLP's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the members of Gravity Coaching LLP, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Gravity Coaching LLP and state those matters that we have agreed to state to the members of Gravity Coaching LLP, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the LLP and its members, as a body, for our work or for this report.

It is your duty to ensure that Gravity Coaching LLP has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Gravity Coaching LLP. You consider that Gravity Coaching LLP is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Gravity Coaching LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

FUSE Accountants LLP

Pound House

62a Highgate High Street

London

N6 5HX

17 June 2026

Turnover

62,995

19,040

Cost of sales

(2,278

)

(89

)

Gross profit

60,717

18,951

Administrative expenses

(29,340

)

(11,273

)

Operating profit and

Profit for the financial year before members' remuneration and profit shares available for discretionary division among members

31,377

7,678

Current assets

Debtors

4

19

-

Cash at bank

5,444

5,448

5,463

5,448

Creditors

Amounts falling due within one year

5

700

1,508

Net current assets

4,763

3,940

Total assets less current liabilities

and

Net assets attributable to members

4,763

3,940

Loans and other debts due to members

6

4,763

3,940

Total members' interests

Loans and other debts due to members

6

4,763

3,940

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2026.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The financial statements were approved by the members of the LLP and authorised for issue on 17 June 2026 and were signed by:

K Paschalis - Designated member

1.	Statutory information

Gravity Coaching LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

2.	Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3.	Employee information

The average number of employees during the year was 2 (2025 - 1 ) .

4.

Debtors: amounts falling due within one year

2026

2025

£

£

Other debtors

19

-

5.

Creditors: amounts falling due within one year

2026

2025

£

£

Social security and other taxes

-

122

Other creditors

700

1,386

700

1,508

6.

Loans and other debts due to members

Loans and other debts due to members rank equally with debts due to ordinary creditors in a winding up.

7.	Ultimate controlling party

The ultimate controlling party is the members together.