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REGISTERED NUMBER: OC421422 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31ST MARCH 2026 |

| FOR |

| MERCATUM LLP |

| MERCATUM LLP (REGISTERED NUMBER: OC421422) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

Page |

| General Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| MERCATUM LLP |

GENERAL INFORMATION

FOR THE YEAR ENDED 31ST MARCH 2026

| DESIGNATED MEMBERS: | Henley Food And Drink Ltd

| J M Preston Limited

| REGISTERED OFFICE: | Mercury House

| 19-21 Chapel Street

| Marlow

| Buckinghamshire

| SL7 3HN

| REGISTERED NUMBER: | OC421422 (England and Wales)

| ACCOUNTANTS: | Richardson Jones

| Chartered Accountants

| Mercury House

| 19-21 Chapel Street

| Marlow

| Buckinghamshire

| SL7 3HN

| MERCATUM LLP (REGISTERED NUMBER: OC421422) |

BALANCE SHEET

31ST MARCH 2026

31.3.26 | 31.3.25 |

| Notes | £ | £

CURRENT ASSETS

Debtors | 4 | 41,438 |  | 58,269 |  |

Cash at bank | 70,127 |  | 5,278 |  |

111,565 |  | 63,547 |  |

CREDITORS

Amounts falling due within one year | 5 | 36,170 |  | 52,007 |  |

NET CURRENT ASSETS | 75,395 |  | 11,540 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS | 75,395 |  | 11,540 |  |

LOANS AND OTHER DEBTS DUE TO MEMBERS | 6 | 75,395 |  | 11,540 |  |

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members | 6 | 75,395 |  | 11,540 |  |

Amounts due from members | 4 | - |  | (420 | ) |

75,395 |  | 11,120 |  |

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 31st 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 1st June 2026 and were signed by:

Henley Food And Drink Ltd - Designated member

J M Preston Limited - Designated member

| MERCATUM LLP (REGISTERED NUMBER: OC421422) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

1. | STATUTORY INFORMATION

| Mercatum LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

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.

| Turnover represents net invoiced sales of services rendered, excluding value added tax.

3. | EMPLOYEE INFORMATION

| The average number of employees during the year was 2 (2025 - 2 ) .

4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

31.3.26 | 31.3.25 |

| £ | £

| Trade debtors | 41,165 |  | 57,600 |  |

| Amounts due from members | - |  | 420 |  |

| VAT | 273 |  | 249 |  |

41,438 |  | 58,269 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

31.3.26 | 31.3.25 |

| £ | £

| Trade creditors | 35,170 |  | 51,007 |  |

| Accrued expenses | 1,000 |  | 1,000 |  |

36,170 |  | 52,007 |  |

6. | LOANS AND OTHER DEBTS DUE TO MEMBERS |

| In the event of a winding up, the loans and other debts due to members have no preferential rights over creditors.