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REGISTERED NUMBER: 13968877 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 JUNE 2025 |

| FOR |

| AG TEQUILANA LTD |

| AG TEQUILANA LTD (REGISTERED NUMBER: 13968877) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| AG TEQUILANA LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 JUNE 2025

| DIRECTORS: | Mr A M Martinez

| Mr G Cumpsty

| Mr L S Dauncey

| REGISTERED OFFICE: | Hoad House

| 6 New Market Street

| Ulverston

| LA12 7LN

| REGISTERED NUMBER: | 13968877 (England and Wales)

| BANKERS: | Starling Bank

| 7th Floor

| Norfolk House

| 31 St James's Square

| London

| SW1Y 4JR

| AG TEQUILANA LTD (REGISTERED NUMBER: 13968877) |

ABRIDGED BALANCE SHEET

30 JUNE 2025

| 30.6.25 | 30.6.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 4,260 |  | 4,792 |  |

Tangible assets | 5 | 11,756 |  | 12,579 |  |

16,016 |  | 17,371 |  |

CURRENT ASSETS

Stocks | 73,960 |  | 95,821 |  |

Debtors | 8,441 |  | 10,748 |  |

Cash at bank | 148 |  | 2,117 |  |

82,549 |  | 108,686 |  |

CREDITORS

Amounts falling due within one year | 160,729 |  | 145,051 |  |

NET CURRENT LIABILITIES | (78,180 | ) | (36,365 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (62,164 | ) | (18,994 | ) |

CREDITORS

Amounts falling due after more than one year | 150,000 |  | 150,000 |  |

NET LIABILITIES | (212,164 | ) | (168,994 | ) |

CAPITAL AND RESERVES

Called up share capital | 6 | 100 |  | 100 |  |

Retained earnings | (212,264 | ) | (169,094 | ) |

SHAREHOLDERS' FUNDS | (212,164 | ) | (168,994 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

| AG TEQUILANA LTD (REGISTERED NUMBER: 13968877) |

ABRIDGED BALANCE SHEET - continued

30 JUNE 2025

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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 June 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 March 2026 and were signed on its behalf by:

Mr A M Martinez - Director

| AG TEQUILANA LTD (REGISTERED NUMBER: 13968877) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| AG Tequilana 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.

| 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| The financial statements have been prepared on the going concern basis.

| Turnover

| Turnover represents net invoiced sales of goods, excluding VAT.

| 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.

| Patents and licences are being amortised evenly over their estimated useful life of nil years.

| Tangible fixed assets

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

| Plant and machinery | - | 20% on cost

| Computer equipment | - | 33% on cost

| Stocks

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

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 3 ) .

| AG TEQUILANA LTD (REGISTERED NUMBER: 13968877) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

4. | INTANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 5,325 |  |

| AMORTISATION

| At 1 July 2024 | 533 |  |

| Amortisation for year | 532 |  |

| At 30 June 2025 | 1,065 |  |

| NET BOOK VALUE

| At 30 June 2025 | 4,260 |  |

| At 30 June 2024 | 4,792 |  |

5. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 July 2024 | 14,592 |  |

| Additions | 599 |  |

| At 30 June 2025 | 15,191 |  |

| DEPRECIATION

| At 1 July 2024 | 2,013 |  |

| Charge for year | 1,422 |  |

| At 30 June 2025 | 3,435 |  |

| NET BOOK VALUE

| At 30 June 2025 | 11,756 |  |

| At 30 June 2024 | 12,579 |  |

6. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.6.25 |  | 30.6.24

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

7. | RELATED PARTY DISCLOSURES

| At 30th June 2025 Mr A Martinez, a director of the company, had on an unsecured interest free basis advanced £256,726 (2024: £246,129) to the company.

| Of this balance £106,726 is repayable on demand, the remaining £150,000 is a longer-term balance, which will not be withdrawn within 12 months following the balance sheet date.

| AG TEQUILANA LTD (REGISTERED NUMBER: 13968877) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

8. | ULTIMATE CONTROLLING PARTY

| The controlling party is Mr A M Martinez.