Bodybylara Core LLP

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

Registered number: OC449890

		31 March 2026		31 March 2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		1,894		2,368
Tangible Assets	5		165,527		163,819

			167,421		166,187
CURRENT ASSETS
Debtors	6	480,377		238,384
Cash at bank and in hand		49,571		263,954

		529,948		502,338
Creditors: Amounts Falling Due Within One Year	7	(37,116 )		(8,491 )

NET CURRENT ASSETS (LIABILITIES)			492,832		493,847

TOTAL ASSETS LESS CURRENT LIABILITIES			660,253		660,034

NET ASSETS ATTRIBUTABLE TO MEMBERS			660,253		660,034

REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability		660,253		660,034

			660,253		660,034

			660,253		660,034

TOTAL MEMBERS' INTEREST
Amounts due from members			(398,975)		(131,721)
Loans and other debts due to members within one year			660,253		660,034

			261,278		528,313

Page 1

Page 2

Bodybylara Core 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

Ms LARA HASSAN

Designated Member

28/10/2026

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

1. General Information

Bodybylara Core LLP is a limited liability partnership, incorporated in England & Wales, registered number OC449890 . The Registered Office is 152c Brick Lane, London, E1 6RU.

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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

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. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. 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:

Leasehold	Over 10 years
Plant & Machinery	20% on Reducing balance
Fixtures & Fittings	20% on Reducing balance

2.5. Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

2.6. Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

3. Average Number of Employees

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

Page 3

Page 4

Bodybylara Core LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Intangible Assets

	Other
	£
Cost
As at 1 April 2025	2,960

As at 31 March 2026	2,960

Amortisation
As at 1 April 2025	592
Provided during the period	474

As at 31 March 2026	1,066

Net Book Value
As at 31 March 2026	1,894

As at 1 April 2025	2,368

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 April 2025	137,970	46,498	3,060	187,528
Additions	17,724	6,522	2,831	27,077

As at 31 March 2026	155,694	53,020	5,891	214,605

Depreciation
As at 1 April 2025	13,797	9,300	612	23,709
Provided during the period	15,569	8,744	1,056	25,369

As at 31 March 2026	29,366	18,044	1,668	49,078

Net Book Value
As at 31 March 2026	126,328	34,976	4,223	165,527

As at 1 April 2025	124,173	37,198	2,448	163,819

6. Debtors

	31 March 2026	31 March 2025
	£	£
Due within one year
Trade debtors	15,402	10,046
Other debtors	-	12,500
VAT	-	18,117
Amounts due from members	398,975	131,721

	414,377	172,384

...CONTINUED

Page 4

Page 5

Bodybylara Core LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Due after more than one year
Rent deposit	66,000	66,000

	480,377	238,384

7. Creditors: Amounts Falling Due Within One Year

	31 March 2026	31 March 2025
	£	£
Trade creditors	19,461	4,766
VAT	352	-
Other creditors	-	809
Accruals and deferred income	17,303	2,916

	37,116	8,491

8. Related Party Transactions

During the period, £124,000 of management fee was paid by LLP to Spiral Body Limited which is under the directorship of Lara Hassan and Nayla El-Solh.

Page 5