REGISTERED NUMBER: OC441180 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

SRK MARTIAL ARTS & FITNESS LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

R J Hang Hong

C Hang Hong

REGISTERED OFFICE:

39 Heathercroft Road

Wickford

Essex

SS11 8YA

REGISTERED NUMBER:

OC441180 (England and Wales)

ACCOUNTANTS:

the dt group

Chartered Accountants

Swatton Barn

Badbury

Swindon

Wiltshire

SN4 0EU

FIXED ASSETS

Tangible assets

4

406

451

CURRENT ASSETS

Stocks

2,803

2,952

Debtors

5

239

4,731

Cash at bank

3,076

425

6,118

8,108

CREDITORS

Amounts falling due within one year

6

5,171

5,081

NET CURRENT ASSETS

947

3,027

TOTAL ASSETS LESS CURRENT LIABILITIES

1,353

3,478

CREDITORS

Amounts falling due after more than one year

7

-

3,478

NET ASSETS ATTRIBUTABLE TO MEMBERS

1,353

-

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

1,353

-

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

1,353

-

Amounts due from members

5

-

(4,731

)

1,353

(4,731

)

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 and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 16 June 2026 and were signed by:

R J Hang Hong - Designated member

1.	STATUTORY INFORMATION

SRK Martial Arts & Fitness LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer Equipment

-

25% straight line basis

Plant and machinery etc - 25% straight line basis

STOCKS

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3.	EMPLOYEE INFORMATION

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

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

Equipment

Totals

£

£

£

COST

At 1 April 2025

1,462

166

1,628

Additions

-

300

300

At 31 March 2026

1,462

466

1,928

DEPRECIATION

At 1 April 2025

1,049

128

1,177

Charge for year

281

64

345

At 31 March 2026

1,330

192

1,522

NET BOOK VALUE

At 31 March 2026

132

274

406

At 31 March 2025

413

38

451

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

239

4,731

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

3,562

5,081

Taxation and social security

341

-

Other creditors

1,268

-

5,171

5,081

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

-

3,478

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

2026

2025

£

£

Amounts owed to members in respect of profits

1,353

-

Falling due within one year

1,353

-

Amounts due to members rank equally alongside the other unsecured creditors.