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REGISTERED NUMBER: 06537072 (England and Wales)

TEMERITY MEDIA LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

| TEMERITY MEDIA LIMITED (REGISTERED NUMBER: 06537072) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page |

| Balance sheet | 1 |

| Notes to the financial statements | 3 |

| TEMERITY MEDIA LIMITED (REGISTERED NUMBER: 06537072) |

BALANCE SHEET

31 MARCH 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 166,436 |  | 168,412 |  |

Investments | 6 | 4,981 |  | - |  |

171,417 |  | 168,412 |  |

CURRENT ASSETS

Stocks | 13,444 |  | 20,098 |  |

Debtors | 7 | 6,906 |  | 11,752 |  |

Cash at bank | 96,100 |  | 97,234 |  |

116,450 |  | 129,084 |  |

CREDITORS

Amounts falling due within one year | 8 | 62,472 |  | 69,608 |  |

NET CURRENT ASSETS | 53,978 |  | 59,476 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 225,395 |  | 227,888 |  |

CREDITORS

Amounts falling due after more than one year | 9 | - |  | 5,858 |  |

NET ASSETS | 225,395 |  | 222,030 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 225,295 |  | 221,930 |  |

225,395 |  | 222,030 |  |

| TEMERITY MEDIA LIMITED (REGISTERED NUMBER: 06537072) |

BALANCE SHEET - continued

31 MARCH 2026

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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.

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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 June 2026 and were signed on its behalf by:

M Bell - Director

| TEMERITY MEDIA LIMITED (REGISTERED NUMBER: 06537072) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1. | STATUTORY INFORMATION

| Temerity Media Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 06537072

| Registered office: | Millhouse

| 32-38 East Street

| Rochford

| Essex

| SS4 1DB

| The principal activity of the company continued to be that of website design and gazebo sales.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention unless otherwise

| specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting

| Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies

| Act 2006. 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 following principal accounting policies have been applied:

| TEMERITY MEDIA LIMITED (REGISTERED NUMBER: 06537072) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

2. | ACCOUNTING POLICIES - continued

| Revenue

| Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

| Sale of goods

| Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

| - the company has transferred the significant risks and rewards of ownership to the buyer;

| - the company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

| - the amount of revenue can be measured reliably;

| - it is probable that the company will receive the consideration due under the transaction; and

| - the costs incurred or to be incurred in respect of the transaction can be measured reliably.

| Rendering of services

| Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

| - the amount of revenue can be measured reliably;

| - it is probable that the company will receive the consideration due under the contract;

| - the stage of completion of the contract at the end of the reporting period can be measured reliably; and

| - the costs incurred and the costs to complete the contract can be measured reliably.

| Intangible assets

| Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible

| assets are measured at cost less any accumulated amortisation and any accumulated impairment

| losses.

| All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life

| cannot be made, the useful life shall not exceed ten years.

| Tangible fixed assets

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

| Freehold property | - | No depreciation on freehold property

| Fixtures and fittings | - | 33.3% straight line

| Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

| The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

| Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

| TEMERITY MEDIA LIMITED (REGISTERED NUMBER: 06537072) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

2. | ACCOUNTING POLICIES - continued

| Stocks

| Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

| At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

| TEMERITY MEDIA LIMITED (REGISTERED NUMBER: 06537072) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has elected to apply the provisions of Section 11 "Basic Financial Instruments" 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 assets

| Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, 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.

| Discounting is omitted where the effect of discounting is immaterial. The company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

| Impairment of financial assets

| At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in profit or loss.

| Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate.

| If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss.

| Basic financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after the deduction of all its liabilities.

| Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

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

| TEMERITY MEDIA LIMITED (REGISTERED NUMBER: 06537072) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

2. | ACCOUNTING POLICIES - continued

| Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

| Derecognition of financial assets

| Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the company will continue to recognise the value of the portion of the risks and rewards retained.

| Derecognition of financial liabilities

| Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or cancelled.

| Interest income

| Interest income is recognised in profit or loss using the effective interest method.

| Taxation

| Tax is recognised in profit or loss except that a charge attributable to an item of income and

| expense recognised as other comprehensive income or to an item recognised directly in equity is

| also recognised in other comprehensive income or directly in equity respectively.

| The current income tax charge is calculated on the basis of tax rates and laws that have been

| enacted or substantively enacted by the balance sheet date in the countries where the company

| operates and generates income.

| Dividends

| Equity dividends are recognised when they become legally payable. Interim equity dividends are

| recognised when paid. Final equity dividends are recognised when approved by the shareholders at

| an annual general meeting.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2025 - 2 ) .

| TEMERITY MEDIA LIMITED (REGISTERED NUMBER: 06537072) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 April 2025

| and 31 March 2026 | 11,500 |  |

| AMORTISATION

| At 1 April 2025

| and 31 March 2026 | 11,500 |  |

| NET BOOK VALUE

| At 31 March 2026 | - |  |

| At 31 March 2025 | - |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Freehold |  | and |

| property |  | fittings |  | Totals

£ | £ | £ |

| COST

| At 1 April 2025

| and 31 March 2026 | 164,330 |  | 29,251 |  | 193,581 |  |

| DEPRECIATION

| At 1 April 2025 | - |  | 25,169 |  | 25,169 |  |

| Charge for year | - |  | 1,976 |  | 1,976 |  |

| At 31 March 2026 | - |  | 27,145 |  | 27,145 |  |

| NET BOOK VALUE

| At 31 March 2026 | 164,330 |  | 2,106 |  | 166,436 |  |

| At 31 March 2025 | 164,330 |  | 4,082 |  | 168,412 |  |

6. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| Additions | 4,981 |  |

| At 31 March 2026 | 4,981 |  |

| NET BOOK VALUE

| At 31 March 2026 | 4,981 |  |

| TEMERITY MEDIA LIMITED (REGISTERED NUMBER: 06537072) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

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

2026 | 2025 |

£ | £ |

| Trade debtors | 6,227 |  | 11,131 |  |

| Other debtors | 679 |  | 621 |  |

6,906 |  | 11,752 |  |

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

2026 | 2025 |

£ | £ |

| Bank loans and overdrafts (see note 10) | - |  | 1,535 |  |

| Trade creditors | - |  | 238 |  |

| Taxation and social security | 10,647 |  | 12,773 |  |

| Other creditors | 51,825 |  | 55,062 |  |

62,472 |  | 69,608 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2026 | 2025 |

£ | £ |

| Bank loans (see note 10) | - |  | 5,858 |  |

10. | LOANS

| An analysis of the maturity of loans is given below:

2026 | 2025 |

£ | £ |

| Amounts falling due within one year or on demand:

| Bank loans | - |  | 1,535 |  |

| Amounts falling due between one and two years:

| Bank loans - 1-2 years | - |  | 1,535 |  |

| Amounts falling due between two and five years:

| Bank loans - 2-5 years | - |  | 4,323 |  |

11. | PENSION COMMITMENTS

| The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £891 (2025: £891). Contributions totalling £173 (2025: £173) were payable to the fund at the balance sheet date and are included in creditors.