FORTE ORGANICS LTD


Directors	ALEARDI, Courtney
	FORTE, Irene Alisea
	JONES, Barry


Registered Address	22 Chancery Lane
	London
	WC2A 1LS


Registered Number	10941882 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		10,049		25,259
Tangible assets	4		2,589		1,966
Investments	5		20,773		20,773
			33,411		47,998
Current assets
Stocks	6	864,703		1,058,020
Debtors	7	786,475		594,971
Cash at bank and on hand		105,889		695,799
		1,757,067		2,348,790
Creditors amounts falling due within one year	8	(660,305)		(691,821)
Net current assets (liabilities)			1,096,762		1,656,969
Total assets less current liabilities			1,130,173		1,704,967
Creditors amounts falling due after one year	9		-		(6,367)
Net assets			1,130,173		1,698,600
Capital and reserves
Called up share capital			3		3
Share premium			6,789,680		5,296,280
Profit and loss account			(5,659,510)		(3,597,683)
Shareholders' funds			1,130,173		1,698,600

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 30 September 2026, and are signed on its behalf by:

FORTE, Irene Alisea
Director
Registered Company No. 10941882

FORTE ORGANICS LTD

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Plant and machinery	3
	Office Equipment	3

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	7		6

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 January 25	166,878	166,878
At 31 December 25	166,878	166,878
Amortisation and impairment
At 01 January 25	141,619	141,619
Charge for year	15,210	15,210
At 31 December 25	156,829	156,829
Net book value
At 31 December 25	10,049	10,049
At 31 December 24	25,259	25,259

4.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 January 25	2,874	-	2,874
Additions	1,085	883	1,968
At 31 December 25	3,959	883	4,842
Depreciation and impairment
At 01 January 25	908	-	908
Charge for year	1,100	245	1,345
At 31 December 25	2,008	245	2,253
Net book value
At 31 December 25	1,951	638	2,589
At 31 December 24	1,966	-	1,966

5.	Fixed asset investments

	Investments in groups¹	Total
	£	£
Cost or valuation
At 01 January 25	20,773	20,773
At 31 December 25	20,773	20,773
Net book value
At 31 December 25	20,773	20,773
At 31 December 24	20,773	20,773

	Notes
	¹Investments in group undertakings and participating interests

6.	Stocks

	2025	2024
	£	£
Finished goods	722,731	905,803
Other stocks	141,972	152,217
Total	864,703	1,058,020

7.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	621,385	400,272
Amounts owed by group undertakings	100,454	75,340
Other debtors	26,605	71,915
Prepayments and accrued income	38,031	47,444
Total	786,475	594,971

8.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	453,498	382,877
Bank borrowings and overdrafts	6,490	7,367
Taxation and social security	99,324	32,392
Other creditors	4,713	210,955
Accrued liabilities and deferred income	96,280	58,230
Total	660,305	691,821

9.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	-	6,367
Total	-	6,367

10.	Events after reporting date
	After the reporting date, the company received c.£1.5 million from investors under advance subscription agreements, which will convert into shares at a future date. This is a non-adjusting event and has not been reflected in these financial statements.

11.	Related party transactions
	Barry Jones, a director and shareholder of the company, had made an unsecured loan to the company. At 31 December 2024 the amount outstanding was £208,810 (2023: £207,279), included within creditors. On 2 May 2025 the loan balance of £208,192 was settled in full by the issue of 561 ordinary shares of £0.0001 each at a premium, as part of the share issue completed on that date. No amount was outstanding at 31 December 2025. Interest of £2,097 (2024: £1,531) was charged on the loan up to the date of conversion. During the year the company paid rent of £25,824 (2024: £19,881) to Barry Jones for office premises provided to the company. No amount was outstanding at 31 December 2025 (2024: £19,881 accrued, invoiced after the reporting date).

11.

Related party transactions

Barry Jones, a director and shareholder of the company, had made an unsecured loan to the company. At 31 December 2024 the amount outstanding was £208,810 (2023: £207,279), included within creditors. On 2 May 2025 the loan balance of £208,192 was settled in full by the issue of 561 ordinary shares of £0.0001 each at a premium, as part of the share issue completed on that date. No amount was outstanding at 31 December 2025. Interest of £2,097 (2024: £1,531) was charged on the loan up to the date of conversion.

During the year the company paid rent of £25,824 (2024: £19,881) to Barry Jones for office premises provided to the company. No amount was outstanding at 31 December 2025 (2024: £19,881 accrued, invoiced after the reporting date).

12.	Controlling party
	In the opinion of the directors, the company is not under the control of any single individual or entity.