Company No: OC389516 (England and Wales)

Contents

• Limited Liability Partnership Information
• Balance Sheet
• Reconciliation of Members' Interests
• Notes to the Financial Statements

DESIGNATED MEMBERS	M De Wever
	L F Van Hofwegen

REGISTERED OFFICE	4 Matthew Parker Street
	2nd Floor
	London
	SW1H 9NP
	United Kingdom

REGISTERED NUMBER

OC389516 (England and Wales)

ACCOUNTANT	S&W Partners LLP
	Onslow House
	Onslow Street
	Guildford
	GU1 4TL

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	4	0		93
Investments	5	2		2
		2		95
Current assets
Debtors	6	5,745		39,673
Cash at bank and in hand		191,243		25,699
		196,988		65,372
Creditors: amounts falling due within one year	7	( 186,114)		( 11,015)
Net current assets		10,874		54,357
Total assets less current liabilities		10,876		54,452
Net assets attributable to members		10,876		54,452
Represented by
Loans and other debts due to members within one year
Other amounts		3,876		47,452
		3,876		47,452
Members' other interests
Members' capital classified as equity		7,000		7,000
		7,000		7,000
		10,876		54,452
Total members' interests
Loans and other debts due to members		3,876		47,452
Members' other interests		7,000		7,000
		10,876		54,452

For the financial 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.

Members' responsibilities:

• The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Force Over Mass Capital LLP (registered number: OC389516) were approved and authorised for issue by the members on 27 July 2026. They were signed on its behalf by:

M De Wever Designated member

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Force Over Mass Capital LLP is a limited liability partnership, incorporated in the United Kingdom under the Limited Liability Partnerships Act 2000 and is registered in England and Wales. The address of the LLP's registered office is 4 Matthew Parker Street, 2nd Floor, London, SW1H 9NP.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 and the requirements of the Statement of Recommended Practice "Accounting by Limited Liability Partnerships" as applicable to companies subject to the small companies regime.

The functional currency of Force Over Mass Capital LLP is considered to be pounds sterling because that is the currency of the primary economic environment in which the LLP operates.

These financial statements are separate financial statements.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Profit and Loss Account in the period in which they arise on monetary items.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Office equipment

3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the LLP becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the LLP after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the LLP intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities.

Pensions

Defined contribution pension plan

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once
the contributions have been paid the company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the company in independently administered funds.

2. Critical accounting judgements and key sources of estimation uncertainty

No significant judgements have had to be made by the director in preparing these financial statements.

3. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the LLP, including members, during the year	2		2

4. Tangible assets

	Office equipment		Total
	£		£
Cost
At 01 April 2025	29,001		29,001
At 31 March 2026	29,001		29,001
Accumulated depreciation
At 01 April 2025	28,908		28,908
Charge for the financial year	93		93
At 31 March 2026	29,001		29,001
Net book value
At 31 March 2026	0		0
At 31 March 2025	93		93

5. Fixed asset investments

Investments in subsidiaries

	2026
	£
Cost
At 01 April 2025	2
At 31 March 2026	2
Carrying value at 31 March 2026	2
Carrying value at 31 March 2025	2

6. Debtors

	2026		2025
	£		£
Trade debtors	0		8,250
Prepayments	5,163		7,565
VAT recoverable	582		0
Other debtors	0		23,858
	5,745		39,673

7. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	955		0
Accruals and deferred income	184,924		6,275
Other creditors	235		4,740
	186,114		11,015

8. Financial commitments

Pensions

The LLP operates a defined contribution pension scheme for the members and employees. The assets of the scheme are held separately from those of the LLP in an independently administered fund.

The pension cost charge represents contributions payable by the company to the fund and amounted to £nil (2025: £330).

9. Related party transactions

Transactions with the entity's members

	2026		2025
	£		£
Members withdrawal	638,443		313,597

Other related party transactions

During the year the company provided services to a company of which a designated member is a director, totalling £120,142 (2025: £106,200).