Punk Royale London Ltd

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

1. General Information

Punk Royale London Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16296197 . The registered office is 1 Chapel Street, Warwick, CV34 4HL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

These financial statements have been prepared on the going concern basis, which assumes that the company will be able to meet its financial obligations as they fall due for payment for the foreseeable future. The company is reliant upon the continued support of its parent undertaking, EKKG Restauranginvest AB, to be able to do this. EKKG Restauranginvest AB has indicated to the directors, that support will be provided as it is required.

2.3. Significant judgements and estimations

The preparation of the financial statements requires management to make judgements, estimates, and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Director's opinion there are no significant judgements or key sources of estimation uncertainty.

2.4. Turnover

Turnover represents the total amount invoiced for food, beverages, and related hospitality services supplied during the year, excluding Value Added Tax (VAT) and trade discounts. Revenue from food and drink sales is recognized at the point of sale when the goods and services are delivered to the customer.

2.5. 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:

Plant & Machinery

Straight-Line 7 years

2.6. Stocks and Work in Progress

Stocks comprise food, beverages and consumables and are stated at the lower of cost and estimated net realisable value. Provision is made for obsolete, damaged and slow-moving items where appropriate

2.7. Financial Instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

2.8. Foreign Currencies

Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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Punk Royale London Ltd

Notes to the Financial Statements (continued)

For the Period 5 March 2025 to 31 December 2025

2.9. Debtors

Basic financial assets, including trade and other debtors, are intially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

2.10. Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

2.11. Creditors

Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the Company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

2.12. Share Capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

2.13. Disclosure of long or short period

The company was incorporated on 5 March 2025. The company’s yearend date is 31 December 2025. These financial statements are therefore for the short period from 5 March 2025 to 31 December 2025. There are no comparatives as this is the first period of account.

3. Average Number of Employees

Average number of employees, including directors, during the year was as follows: 3

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 5 March 2025	-
Additions	29,397

As at 31 December 2025	29,397

Depreciation
As at 5 March 2025	-
Provided during the period	1,604

As at 31 December 2025	1,604

Net Book Value
As at 31 December 2025	27,793

As at 5 March 2025	-

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Punk Royale London Ltd

Notes to the Financial Statements (continued)

For the Period 5 March 2025 to 31 December 2025

5. Stocks

	31 December 2025
	£
Stock	17,611

6. Debtors

	31 December 2025
	£
Due within one year
Other debtors	96,044
Due after more than one year
Other debtors	291,861

	387,905

7. Creditors: Amounts Falling Due Within One Year

	31 December 2025
	£
Trade creditors	27,902
Amounts owed to group undertakings	630,553
Other creditors	21,256
Taxation and social security	46,675

	726,386

8. Share Capital

	31 December 2025
	£
Allotted, Called up and fully paid	100

9. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	31 December 2025
	£
Not later than one year	171,328
Later than one year and not later than five years	700,000
Later than five years	1,939,583

	2,810,911

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Punk Royale London Ltd

Notes to the Financial Statements (continued)

For the Period 5 March 2025 to 31 December 2025

10. Ultimate Parent Undertaking and Controlling Party

The company's immediate and ultimate parent undertaking is EKKG Restauranginvest AB , incorporated in Sweden. Copies of the group accounts may be obtained from the secretary, Stureplan 15, 11145 Stockholm . The ultimate controlling party is EKKG Restauranginvest AB who controls 100% of the shares of Punk Royale London Ltd .

11. Audit Information

The auditor's report on the accounts of Punk Royale London Ltd for the period ended 31 December 2025 was unqualified.

The auditor's report was signed by David Wheeler (Senior Statutory Auditor) for and on behalf of Bourner Bullock Chartered Accountants , Statutory Auditor.

Bourner Bullock Chartered Accountants

114 St Martin’s Lane

London

WC2N 4BE

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		31 December 2025
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		27,793

			27,793
CURRENT ASSETS
Stocks	5	17,611
Debtors	6	387,905
Cash at bank and in hand		218,180

		623,696
Creditors: Amounts Falling Due Within One Year	7	(726,386 )

NET CURRENT ASSETS (LIABILITIES)			(102,690 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(74,897 )

NET LIABILITIES			(74,897 )

CAPITAL AND RESERVES
Called up share capital	8		100
Profit and Loss Account			(74,997 )

SHAREHOLDERS' FUNDS			(74,897)