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REGISTERED NUMBER: 10580535 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2025

for

TAG Merchandise Ltd

TAG Merchandise Ltd (Registered number: 10580535)






Contents of the Financial Statements
for the Year Ended 31 May 2025




Page

Company Information 1

Chartered Accountant's Report 2

Balance Sheet 4

Notes to the Financial Statements 6


TAG Merchandise Ltd

Company Information
for the Year Ended 31 May 2025







DIRECTORS: Gemma Louise Scott
Donna Maclean





REGISTERED OFFICE: 17 Calderhurst Drive
Windle
St Helens
Cheshire
WA10 6DX





REGISTERED NUMBER: 10580535 (England and Wales)





ACCOUNTANT: Susan Ellison
30 Whitchurch Close
Padgate
Warrington
Cheshire
WA1 4JZ

Chartered Accountant's Report to the Board of Directors
on the Unaudited Financial Statements of
TAG Merchandise Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company 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 Directors 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, I have prepared for your approval the financial statements of TAG Merchandise Ltd for the year ended 31 May 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given me.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), I am 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 Board of Directors of TAG Merchandise Ltd, as a body, in accordance with my terms of engagement. My work has been undertaken solely to prepare for your approval the financial statements of TAG Merchandise Ltd and state those matters that I have agreed to state to the Board of Directors of TAG Merchandise Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than TAG Merchandise Ltd and its Board of Directors, as a body, for my work or for this report.

It is your duty to ensure that TAG Merchandise Ltd 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 TAG Merchandise Ltd. You consider that TAG Merchandise Ltd is exempt from the statutory audit requirement for the year.

I have not been instructed to carry out an audit or a review of the financial statements of TAG Merchandise Ltd. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.






Susan Ellison
30 Whitchurch Close
Padgate
Warrington
Cheshire
WA1 4JZ



Chartered Accountant's Report to the Board of Directors
on the Unaudited Financial Statements of
TAG Merchandise Ltd

16 June 2025

TAG Merchandise Ltd (Registered number: 10580535)

Balance Sheet
31 May 2025

31/5/25 31/5/24
Notes £    £   
CURRENT ASSETS
Stocks 5,665 4,636
Debtors 4 2,049 1,903
Cash at bank 20,351 9,124
28,065 15,663
CREDITORS
Amounts falling due within one year 5 6,845 4,238
NET CURRENT ASSETS 21,220 11,425
TOTAL ASSETS LESS CURRENT
LIABILITIES

21,220

11,425

CAPITAL AND RESERVES
Called up share capital 6 2 2
Retained earnings 21,218 11,423
SHAREHOLDERS' FUNDS 21,220 11,425

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company 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 relating to financial statements, so far as applicable to the company.

TAG Merchandise Ltd (Registered number: 10580535)

Balance Sheet - continued
31 May 2025


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 June 2025 and were signed on its behalf by:





Donna Maclean - Director


TAG Merchandise Ltd (Registered number: 10580535)

Notes to the Financial Statements
for the Year Ended 31 May 2025

1. STATUTORY INFORMATION

TAG Merchandise Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company 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 Companies Act 2006. 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.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/5/25 31/5/24
£    £   
Trade debtors 132 -
Other debtors 1,917 1,903
2,049 1,903

TAG Merchandise Ltd (Registered number: 10580535)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2025

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/5/25 31/5/24
£    £   
Taxation and social security 5,143 2,596
Other creditors 1,702 1,642
6,845 4,238

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31/5/25 31/5/24
value: £    £   
2 Ordinary shares £1 2 2