REGISTERED NUMBER: 07359126 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

FORTIS TRADING LTD

Page

Statement of Financial Position

1

to

2

Notes to the Financial Statements

3

to

6

FIXED ASSETS

Tangible assets

4

8,822

10,265

CURRENT ASSETS

Stocks

230,357

267,683

Debtors

5

88,610

29,045

Cash at bank and in hand

3,355

80,093

322,322

376,821

CREDITORS

Amounts falling due within one year

6

(42,068

)

(87,644

)

NET CURRENT ASSETS

280,254

289,177

TOTAL ASSETS LESS CURRENT LIABILITIES

289,076

299,442

CREDITORS

Amounts falling due after more than one year

7

(24,722

)

(34,167

)

PROVISIONS FOR LIABILITIES

(1,676

)

(1,950

)

NET ASSETS

262,678

263,325

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Share premium

149,631

149,631

Retained earnings

112,047

112,694

262,678

263,325

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company 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 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 August 2026 and were signed on its behalf by:

A S Hall - Director

1.	STATUTORY INFORMATION

Fortis Trading Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

07359126

Registered office:

Arrow Mill

Queensway

Rochdale

OL11 2YW

The principal activity of the company is that of the supply of nutrient gym supplements and accessories.

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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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

SIGNIFICANT JUDGEMENTS AND ESTIMATES

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

REVENUE RECOGNITION

Revenue is measured at the fair value of the consideration received or receivable for goods supplied and is net of returns, discounts and rebates. Revenue Is recognised on despatch of the goods to the customer. The turnover shown in the profit and loss account is exclusive of Value Added Tax.

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% on reducing balance

Furniture & fittings - 25% on reducing balance

Plant & machinery - 25% on reducing balance

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

STOCKS

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

FINANCIAL INSTRUMENTS

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 September 2024

53,776

10,057

8,669

72,502

Additions

-

1,496

-

1,496

At 31 August 2025

53,776

11,553

8,669

73,998

DEPRECIATION

At 1 September 2024

46,956

8,055

7,226

62,237

Charge for year

1,705

873

361

2,939

At 31 August 2025

48,661

8,928

7,587

65,176

NET BOOK VALUE

At 31 August 2025

5,115

2,625

1,082

8,822

At 31 August 2024

6,820

2,002

1,443

10,265

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

13,359

23,532

Amounts owed by group undertakings

73,537

-

Other debtors

689

689

Prepayments

1,025

4,824

88,610

29,045

Amounts owed by group undertakings are interest free, unsecured and repayable on demand.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

6,476

5,000

Trade creditors

242

17,663

Amounts owed to group undertakings

15,000

-

Tax

-

18,845

Social security and other taxes

-

99

VAT

8,027

19,975

Other creditors

3,498

24,459

Directors' current accounts

6,219

697

Accrued expenses

2,606

906

42,068

87,644

Amounts due to group undertakings are interest free, unsecured and repayable on demand.

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans - 1-2 years

6,449

5,000

Bank loans - 2-5 years

18,273

15,000

Bank loans payable more than

5 years by instalments

-

14,167

24,722

34,167

Amounts falling due in more than five years:

Repayable by instalments

Bank loans payable more than

5 years by instalments

-

14,167

-

14,167

8.	EVENTS AFTER THE END OF THE REPORTING PERIOD

There were no significant events up to the date of approval of the financial statements by the Board.

9.	PARENT COMPANY

On 31 March 2025 the company became a 100% subsidiary of Beast HQ Limited, a company registered in England and Wales.