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REGISTERED NUMBER: 09104414 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

MERRY GO ROUND ROW MERCHANDISING

LIMITED

MERRY GO ROUND ROW MERCHANDISING

LIMITED (REGISTERED NUMBER: 09104414)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

MERRY GO ROUND ROW MERCHANDISING

LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTOR: | Mr M B Wyatt

| REGISTERED OFFICE: | 55 Loudoun Road

| St John's Wood

| London

| NW8 0DL

| REGISTERED NUMBER: | 09104414 (England and Wales)

| ACCOUNTANTS: | mgr Weston Kay LLP

| Chartered Accountants

| 55 Loudoun Road

| St John's Wood

| London

| NW8 0DL

MERRY GO ROUND ROW MERCHANDISING

LIMITED (REGISTERED NUMBER: 09104414)

BALANCE SHEET

31 DECEMBER 2025

| 31.12.25 |  | 31.12.24

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | 12,857 |  | 12,857 |  |

Cash at bank | 19,606 |  | 23,961 |  |

32,463 |  | 36,818 |  |

CREDITORS

Amounts falling due within one year | 5 | (3,644 | ) | (15,377 | ) |

NET CURRENT ASSETS | 28,819 |  | 21,441 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 28,819 |  | 21,441 |  |

CAPITAL AND RESERVES

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

Retained earnings | 28,719 |  | 21,341 |  |

SHAREHOLDERS' FUNDS | 28,819 |  | 21,441 |  |

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

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

The director acknowledges his 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.

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 director and authorised for issue on 14 April 2026 and were signed by:

Mr M B Wyatt - Director

MERRY GO ROUND ROW MERCHANDISING

LIMITED (REGISTERED NUMBER: 09104414)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Merry Go Round Row Merchandising Limited 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 FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

| The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

| Financial instruments

| The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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.

| Basic financial asses

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

| Basic financial liabilities

| Basic financial liabilities, including creditors, bank loans, loans from fellow group companies, 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. Financial liabilities classified as payable within one year are not amortised.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

MERRY GO ROUND ROW MERCHANDISING

LIMITED (REGISTERED NUMBER: 09104414)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Cash and cash equivalents

| Cash and cash equivalents include cash in hand and deposits held at call with banks.

| Foreign exchange

| Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Amounts owed by related parties | 12,857 |  | 12,857 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade creditors | 655 |  | - |  |

| Amounts owed to related parties | 1,160 |  | 13,548 |  |

| Other creditors | 1,829 |  | 1,829 |  |

3,644 |  | 15,377 |  |

6. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.25 |  | 31.12.24

| value: | £ | £ |

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

MERRY GO ROUND ROW MERCHANDISING

LIMITED (REGISTERED NUMBER: 09104414)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

7. | RELATED PARTY DISCLOSURES

| Merry Go Round Touring ROW Limited ("MGRTROW") and Merry Go Round Music Limited ("MGRM") are companies controlled by the the estate of the former director A McVie.

| Included within other creditors at the year end, the company owed £1,160 (2024: £1,160) to MGRM.

| Included within other debtors at the year end, is £12,857 (2024: £12,857) owed to the company by MGRTROW.

| Merry Go Round Merchandising USA/Canada, Inc. ("MGRMUSA") was a company that has now been liquidated that was controlled by the the estate of the former director A McVie.

| Included within other creditors at the year end, the company owed £Nil (2024: £12,388) to MGRMUSA.

| A balance of £12,388 owed by Merry Go Round ROW Merchandising Limited has been written off due to the liquidation of MGRMUSA.