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REGISTERED NUMBER: OC397060 (England and Wales)

| PUNKTUATE! LLP |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2026 |

PUNKTUATE! LLP (REGISTERED NUMBER: OC397060)

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 31 March 2026

Page |

General Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 5 |

Chartered Accountants' Report | 9 |

PUNKTUATE! LLP

GENERAL INFORMATION

for the year ended 31 March 2026

| DESIGNATED MEMBERS: | S J Cooper

| E D Hug

| K W Wright

| A C Hug

| REGISTERED OFFICE: | 20 Ruvigny Gardens

| London

| SW15 1JR

| REGISTERED NUMBER: | OC397060 (England and Wales)

| ACCOUNTANTS: | Bessler Hendrie LLP

| Chartered Accountants

| Ashbourne House

| The Guildway

| Old Portsmouth Road

| Guildford

| Surrey

| GU3 1LR

PUNKTUATE! LLP (REGISTERED NUMBER: OC397060)

BALANCE SHEET

31 March 2026

2026 | 2025 |

| Notes | £ | £

FIXED ASSETS

Intangible assets | 4 | 1,775 |  | 2,367 |  |

Tangible assets | 5 | 4,195 |  | 1,281 |  |

5,970 |  | 3,648 |  |

CURRENT ASSETS

Debtors | 6 | 87,743 |  | 29,084 |  |

Cash at bank | 51,667 |  | 13,651 |  |

139,410 |  | 42,735 |  |

CREDITORS

Amounts falling due within one year | 7 | (48,180 | ) | (23,774 | ) |

NET CURRENT ASSETS | 91,230 |  | 18,961 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS | 97,200 |  | 22,609 |  |

PUNKTUATE! LLP (REGISTERED NUMBER: OC397060)

BALANCE SHEET - continued

31 March 2026

2026 | 2025 |

| Notes | £ | £

LOANS AND OTHER DEBTS DUE TO MEMBERS | 94,200 |  | 19,609 |  |

MEMBERS' OTHER INTERESTS

Capital accounts | 3,000 |  | 3,000 |  |

97,200 |  | 22,609 |  |

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members | 94,200 |  | 19,609 |  |

Members' other interests | 3,000 |  | 3,000 |  |

Amounts due from members | 6 | - |  | (837 | ) |

97,200 |  | 21,772 |  |

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 31 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.

PUNKTUATE! LLP (REGISTERED NUMBER: OC397060)

BALANCE SHEET - continued

31 March 2026

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 5 August 2026 and were signed by:

K W Wright - Designated member

S J Cooper - Designated member

PUNKTUATE! LLP (REGISTERED NUMBER: OC397060)

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 March 2026

1. | STATUTORY INFORMATION

| Punktuate! 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 is recognised when all of the following conditions are met:

| - |  | The company has entered into a contract with a customer that creates enforceable rights and obligations. |  |

| - |  | The performance obligations within the contract are clearly identifiable. |  |

| - |  | The transaction price can be reliably measured. |  |

| - |  | The transaction price is allocated to the performance obligations. |  |

| - |  | Revenue is recognised when (or as) the company satisfies each performance obligation. |  |

| Accordingly, turnover earned but not yet billed at the balance sheet date is accrued and included within debtors. Similarly, turnover invoiced or received in advance of service delivery are recognised as a liability (deferred income) until the related services are performed.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Trademarks and copyrights are being amortised evenly over their estimated useful life of five years.

| Tangible fixed assets

| Tangible fixed assets are stated at their historical cost price less accumulated depreciation. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for use. The asset's residual values, useful lives and depreciation methods are reviewed if there is an indication of significant change since the last reporting date.

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery - 33% reducing balance and 25% reducing balance.

| On disposal, the difference between net proceeds and the carrying amount of the item sold is recognised in the profit and loss account.

PUNKTUATE! LLP (REGISTERED NUMBER: OC397060)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2026

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| Financial assets and liabilities are recognised when the entity becomes a party to the contractual provisions of the instrument.

| All financial assets and liabilities are initially measured at transaction price (including transaction cost). The entity has no financial assets classified at fair value through profit or loss.

| All subsequent remeasurement of financial assets and liabilities are recognised at amortised cost.

| 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.

| Members' remuneration

| Profits are allocated at the discretion of the managing partner and are treated as an equity appropriation until the financial statements have been approved by members when they become liabilities and are treated accordingly.

3. | EMPLOYEE INFORMATION

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

4. | INTANGIBLE FIXED ASSETS

Other |

intangible |

assets |

| £

| COST

| At 1 April 2025

| and 31 March 2026 | 11,719 |  |

| AMORTISATION

| At 1 April 2025 | 9,352 |  |

| Charge for year | 592 |  |

| At 31 March 2026 | 9,944 |  |

| NET BOOK VALUE

| At 31 March 2026 | 1,775 |  |

| At 31 March 2025 | 2,367 |  |

PUNKTUATE! LLP (REGISTERED NUMBER: OC397060)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2026

5. | TANGIBLE FIXED ASSETS

Plant and |

machinery |

etc |

| £

| COST

| At 1 April 2025 | 6,318 |  |

| Additions | 4,228 |  |

| At 31 March 2026 | 10,546 |  |

| DEPRECIATION

| At 1 April 2025 | 5,037 |  |

| Charge for year | 1,314 |  |

| At 31 March 2026 | 6,351 |  |

| NET BOOK VALUE

| At 31 March 2026 | 4,195 |  |

| At 31 March 2025 | 1,281 |  |

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

2026 | 2025 |

| £ | £

| Trade debtors | 87,743 |  | 28,247 |  |

| Other debtors | - |  | 837 |  |

87,743 |  | 29,084 |  |

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

2026 | 2025 |

| £ | £

| Trade creditors | 25,026 |  | 2,575 |  |

| Taxation and social security | 19,075 |  | 10,470 |  |

| Other creditors | 4,079 |  | 10,729 |  |

48,180 |  | 23,774 |  |

PUNKTUATE! LLP (REGISTERED NUMBER: OC397060)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2026

8. | TRANSACTIONS WITH MEMBERS

| In the event of winding up the amounts included in 'Loans and other debts due to members' will rank below unsecured creditors. Individual members' capital contributions are not repayable until the member retires from the LLP.

| There are no restrictions or limitations on the ability of the members to reduce the amount of 'Members' other interests'.

| Loans to and from members are interest free and repayable on demand.

CHARTERED ACCOUNTANTS' REPORT TO THE MEMBERS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

PUNKTUATE! LLP

The following reproduces the text of the report prepared for the members in respect of the LLP's annual unaudited financial statements. In accordance with the Companies Act 2006, the LLP is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Members are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the financial statements of Punktuate! LLP for the year ended 31 March 2026 which comprise the Profit and Loss Account, Balance Sheet, Reconciliation of Members' Interests and the related notes from the LLP's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the members of Punktuate! LLP, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Punktuate! LLP and state those matters that we have agreed to state to the members of Punktuate! LLP, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Punktuate! LLP and its members, as a body, for our work or for this report.

It is your duty to ensure that Punktuate! LLP has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Punktuate! LLP. You consider that Punktuate! LLP is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Punktuate! LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

This report should not be regarded as suitable to be used or relied on by any other party wishing to acquire any rights against Bessler Hendrie LLP for any purpose or in any context. Any party, other than the members, who obtain access to this report or a copy and chooses to rely on this report (or any part of it) will do so at its own risk.

Bessler Hendrie LLP

Chartered Accountants

Ashbourne House

The Guildway

Old Portsmouth Road

Guildford

Surrey

GU3 1LR

CHARTERED ACCOUNTANTS' REPORT TO THE MEMBERS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

PUNKTUATE! LLP

5 August 2026