REGISTERED NUMBER: OC421422 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

FOR

MERCATUM LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

3

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

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

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.