Fortiva US Limited

	Page
Accountants' Report	1
Balance Sheet	2
Notes to the Financial Statements	3—5

Report to the director on the preparation of the unaudited statutory accounts of Fortiva US Limited for the period 24 October 2024 to 31 March 2026

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Fortiva US Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’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 https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made to the director of Fortiva US Limited , as a body, in accordance with the terms of our engagement letter dated 25 October 2024. Our work has been undertaken solely to prepare for your approval the accounts of Fortiva US Limited and state those matters that we have agreed to state to the director of Fortiva US Limited , as a body, in this report in accordance with 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 Fortiva US Limited and its director as a body for our work or for this report.

It is your duty to ensure that Fortiva US Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Fortiva US Limited . You consider that Fortiva US Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of Fortiva US Limited . 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 financial statements.

22nd July 2026

Ascendis Accountants, Business & Tax Advisors Ltd

Chartered Certified Accountants, Taxation and Business Advisors

First Floor, East Wing, Sandfield House

Kings Close, Water Lane

Wilmslow

Cheshire

SK9 5AR

Page 1

Page 2

Fortiva US Limited

Balance Sheet

As At 31 March 2026

Balance Sheet

Registered number: 16039030

		31 March 2026
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		1,682

			1,682
CURRENT ASSETS
Debtors	5	43,969
Cash at bank and in hand		29,409

		73,378
Creditors: Amounts Falling Due Within One Year	6	(85,709 )

NET CURRENT ASSETS (LIABILITIES)			(12,331 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(10,649 )

NET LIABILITIES			(10,649 )

CAPITAL AND RESERVES
Called up share capital	7		100
Profit and Loss Account			(10,749 )

SHAREHOLDERS' FUNDS			(10,649)

For the 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.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

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

On behalf of the board

Mr Marcus Blackburn

Director

22nd July 2026

The notes on pages 3 to 5 form part of these financial statements.

Page 2

Page 3

Fortiva US Limited

Notes to the Financial Statements

For the Period 24 October 2024 to 31 March 2026

Notes to the Financial Statements

1. General Information

Fortiva US Limited is a private company, limited by shares, incorporated in England & Wales, registered number 16039030 . The registered office is First Floor, East Wing, Sandfield House, Kings Close, Water Lane, Wilmslow, Cheshire, SK9 5AR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The accounts have been prepared on a going concern basis. This assumption may not be valid since at the balance sheet date the company has net liabilities of £10,649. The validity of the going concern assumption therefore depends on the continued support of the directors, suppliers and the companies bankers and other providers of finance.

2.3. 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.

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.

2.4. 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:

Fixtures & Fittings	20% Straight line method
Computer Equipment	20% Straight line method

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

...CONTINUED

Page 3

Page 4

Fortiva US Limited

Notes to the Financial Statements (continued)

For the Period 24 October 2024 to 31 March 2026

2.6. Taxation - continued

Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 2

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 24 October 2024	-	-	-
Additions	798	968	1,766

As at 31 March 2026	798	968	1,766

Depreciation
As at 24 October 2024	-	-	-
Provided during the period	35	49	84

As at 31 March 2026	35	49	84

Net Book Value
As at 31 March 2026	763	919	1,682

As at 24 October 2024	-	-	-

5. Debtors

	31 March 2026
	£
Due within one year
Trade debtors	36,686
Amounts owed by group undertakings	85
Other debtors	7,198

	43,969

6. Creditors: Amounts Falling Due Within One Year

	31 March 2026
	£
Trade creditors	1,141
Amounts owed to group undertakings	33
Amounts owed to participating interests	79,338
Other creditors	1,053
Taxation and social security	4,144

	85,709

Page 4

Page 5

Fortiva US Limited

Notes to the Financial Statements (continued)

For the Period 24 October 2024 to 31 March 2026

7. Share Capital

	31 March 2026
Allotted, called up and fully paid	£
85 Ordinary A shares of £ 1.00 each	85
15 Ordinary B shares of £ 1.00 each	15

	100


Shares issued during the period:	£
85 Ordinary A shares of £ 1.00 each	85
15 Ordinary B shares of £ 1.00 each	15

	100

8. Related Party Transactions

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

BTB Holdings LLC

Related by virtue of its common shareholders

Loan of $100,000 made in the year, which is outstanding at 31/03/2026 of £79,338.

Page 5