REGISTERED NUMBER: OC304321 (England and Wales)

Financial Statements for the Year Ended 31 March 2026

for

Sanctum FI LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DESIGNATED MEMBERS:

A J Mayhew

Dr D B Brown

REGISTERED OFFICE:

Summit House

12 Red Lion Square

London

WC1R 4HQ

REGISTERED NUMBER:

OC304321 (England and Wales)

AUDITOR:

Paul Hartley FCA

Statutory Auditor

PO Box 27075

London

N2 0FZ

CURRENT ASSETS

Debtors

4

75,061

51,866

Cash at bank

86,990

118,771

162,051

170,637

CREDITORS

Amounts falling due within one year

5

24,415

31,137

NET CURRENT ASSETS

137,636

139,500

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

137,636

139,500

LOANS AND OTHER DEBTS DUE TO MEMBERS

6

63,989

45,157

MEMBERS' OTHER INTERESTS

Capital accounts

73,647

94,343

137,636

139,500

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

6

63,989

45,157

Members' other interests

73,647

94,343

Amounts due from members

4

-

(817

)

137,636

138,683

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 21 July 2026 and were signed by:

Dr D B Brown - Designated member

1.	STATUTORY INFORMATION

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

The presentation currency of the financial statements is the Pound Sterling (£).

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 represents revenue earned under contracts to provide investment services. Revenue is measured in accordance with the contracts and represents amounts chargeable to clients including expenses and disbursements. Revenue is recognised as earned when the firm obtains the right of consideration in exchange for performance under those contracts and the amount of the revenue can be reliably measured.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Going concern

The LLP has a satisfactory capital position and has sufficient funds available to cover its operating requirements for the foreseeable future.There are no material differences between the carrying values of assets and liabilities as presented in these accounts and the values that would be expected to crystallise in the wind up of the LLP..

Financial instruments

The entity does not trade in financial instruments and all such instruments arise directly from operations. All trade and other debtors are initially recognised at transaction value, as none contain in substance a financing transaction. Thereafter trade and other debtors are reviewed for impairment where there is objective evidence based on observable data that the balance may be impaired. The entity does not hold collateral against its trade and other receivables so its exposure to credit risk is the net balance of trade and other debtors after allowance for impairment. The entity's cash holdings comprise on demand balances. All cash is held with banks with strong external credit ratings. Trade and other creditors and accruals are initially recognised at transaction value as none represent a financing transaction. They are only derecognised when they are extinguished. As the entity only has short term receivables and payables, its net current asset position is a reasonable measure of its liquidity at any given time.

3.	EMPLOYEE INFORMATION

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

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

72,146

3,308

Amounts owed by group undertakings

-

40,498

Other debtors

2,915

8,060

75,061

51,866

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

9,000

-

Taxation and social security

7,915

2,287

Other creditors

7,500

28,850

24,415

31,137

6.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans are unsecured as part of capital.

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditor was unqualified.

Paul Hartley FCA

8.	RELATED PARTY DISCLOSURES

Dr D Brown has a controlling interest in Stochastico Limited. Sanctum FI LLP was paid £114,900 fees by Stochastico during the year ended 31 March 2026.

Sanctum FI LLP paid legal fees in respect of the establishment of Financial Science Holdings Limited, a company registered in Guernsey.

Sanctum Fixed Income Limited, a company controlled by Antony Mayhew was owed £Nil (2025 £40,498) by the LLP.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Dr D B Brown.