Fortitude Academy LLP

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

Registered number: OC372981

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		10,546		18,413

			10,546		18,413
CURRENT ASSETS
Stocks	5	2,300		2,300
Debtors	6	144,793		115,414
Cash at bank and in hand		56,082		44,540

		203,175		162,254
Creditors: Amounts Falling Due Within One Year	7	(84,089 )		(60,555 )

NET CURRENT ASSETS (LIABILITIES)			119,086		101,699

TOTAL ASSETS LESS CURRENT LIABILITIES			129,632		120,112

NET ASSETS ATTRIBUTABLE TO MEMBERS			129,632		120,112

REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts		114,146		120,112

			114,146		120,112

Equity
Members' other interests
Other reserves		15,486		-

			15,486		-

			129,632		120,112

TOTAL MEMBERS' INTEREST
Amounts due from members			(144,793)		(115,414)
Loans and other debts due to members within one year			114,146		120,112
Members' other interests			15,486		-

			(15,161)		4,698

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Fortitude Academy LLP

Balance Sheet (continued)

As At 31 March 2026

For the 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 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

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

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

On behalf of the members

Mr David Hodson

Designated Member

02/09/2026

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

1. General Information

Fortitude Academy LLP is a limited liability partnership, incorporated in England & Wales, registered number OC372981 . The Registered Office is 51 St Mary's Road, Tonbridge, Kent, TN9 2LE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).

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

2.2. 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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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.

2.3. 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:

Freehold	25% straight line basis
Leasehold	25% straight line basis
Plant & Machinery	25% straight line basis
Motor Vehicles	25% straight line basis
Fixtures & Fittings	25% straight line basis
Computer Equipment	25% straight line basis

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 2 (2025: 2)

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Fortitude Academy LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 April 2025	264	440	65,569	2,544

As at 31 March 2026	264	440	65,569	2,544

Depreciation
As at 1 April 2025	264	440	47,425	2,462
Provided during the period	-	-	7,671	27

As at 31 March 2026	264	440	55,096	2,489

Net Book Value
As at 31 March 2026	-	-	10,473	55

As at 1 April 2025	-	-	18,144	82


	Computer Equipment	Total
	£	£
Cost
As at 1 April 2025	4,082	72,899

As at 31 March 2026	4,082	72,899

Depreciation
As at 1 April 2025	3,895	54,486
Provided during the period	169	7,867

As at 31 March 2026	4,064	62,353

Net Book Value
As at 31 March 2026	18	10,546

As at 1 April 2025	187	18,413

5. Stocks

	2026	2025
	£	£
Finished goods	2,300	2,300

6. Debtors

	2026	2025
	£	£
Due within one year
Amounts due from members	144,793	115,414

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Fortitude Academy LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	(4,289 )	(4,289 )
Other taxes and social security	96	96
Net wages	3,780	-
Other creditors	3,679	4,590
Intercompany - National Taekwondo	483	483
Intercompany account - Fortitude Limited	79,984	59,571
Pension Liability	356	104

	84,089	60,555

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