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REGISTERED NUMBER: 08538456 (England and Wales)

GROUP STRATEGIC REPORT, REPORT OF THE DIRECTORS AND

CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

FOR

THE CONSUMER ENGAGEMENT GROUP LIMITED

THE CONSUMER ENGAGEMENT GROUP LIMITED (REGISTERED NUMBER: 08538456)

CONTENTS OF THE CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

Page |

Company Information | 1 |

Group Strategic Report | 2 |

Report of the Directors | 4 |

Report of the Independent Auditors | 6 |

Consolidated Income Statement | 10 |

Consolidated Other Comprehensive Income | 11 |

Consolidated Balance Sheet | 12 |

Company Balance Sheet | 13 |

Consolidated Statement of Changes in Equity | 14 |

Company Statement of Changes in Equity | 15 |

Consolidated Cash Flow Statement | 16 |

Notes to the Consolidated Cash Flow Statement | 17 |

Notes to the Consolidated Financial Statements | 18 |

THE CONSUMER ENGAGEMENT GROUP LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31ST MARCH 2026

| DIRECTORS: | P J Ephremsen

| M T Fox

| P H Soanes

| REGISTERED OFFICE: | 24/25 The Shard Quarter

| London

| SE1 9SG

| REGISTERED NUMBER: | 08538456 (England and Wales)

| AUDITORS: | Ainsworths Limited

| Charter House

| Stansfield Street

| Nelson

| Lancashire

| BB9 9XY

THE CONSUMER ENGAGEMENT GROUP LIMITED (REGISTERED NUMBER: 08538456)

GROUP STRATEGIC REPORT

FOR THE YEAR ENDED 31ST MARCH 2026

The Directors present their strategic report of the company and the group for the year ended 31st March 2026.

INTRODUCTION

The principal activity of the group in the year under review was that of Retail Solutions. The group provides fully outsourced retail store operations for brands and retailers. There has been no change to the principal activity of the group during the year.

REVIEW OF BUSINESS

The overall business has grown significantly in the year and the Directors have been very satisfied with the overall performance of the business.

The business has achieved record performance in the year, with Turnover increasing to £23.9m (from £15.7m), Gross Profit increasing to £10.5m (from £4.8m) and Operating Profit increasing to £4.1m (from (£1.0m).

This exceptional performance has been delivered through growth in all key markets of operation, with the UK and US parts of the business both performing strongly and growing turnover and profit year over year.

The business has also invested this year in its expansion into several new European markets which will position the business for growth in the next year.

During the year the business has completed its repositioning into exclusively offering Retail Solutions to the market, with legacy "brand experience" work accounting for less than 6% of the company's gross profit. Restructuring activities were undertaken during the year to close down these services and strengthen the company's retail capabilities. The board considers the transition to more financially viable Retail Solutions to be fully completed.

Alongside strong growth the business has continued to consider strategic investments in developing future capabilities, and within the year has embedded a Business Strategy team responsible for delivering strategic investments in technology and infrastructure to allow the business to continue to deliver profitable scale.

PRINCIPAL RISKS AND UNCERTAINTIES

The Directors believe a key risk facing the group is foreign exchange risk, with continued international expansion. Forex movements have had a negative impact on the business during the year. In the year ahead, the business will look to mitigate this through customer contract terms and forward contracts for significant foreign currencies held.

The Directors also believe that customer concentration in regulated industries is a key risk. A number of the company's customers operate in regulated sectors, and hence is indirectly exposed to legal/government policy changes beyond the company's control which may affect business operations. The company continues to invest in marketing and business development efforts to grow both the portfolio and industry spread of its customers to mitigate this risk.

FINANCIAL KEY PERFORMANCE INDICATORS

Financial key performance indicators that are measured are Gross Profit, Operating Profit and Net Assets. The business has delivered an exceptional performance in the financial year, with significant Gross Profit and Operating Profit growth. The business has also secured new customers this year, who will generate significant new business next year.

Current assets have increased from £8.2m to £14.8m, with Cash at bank increasing from £3.9m to £11.4m. Net assets have increased from £1.5m to £4.1m.

THE CONSUMER ENGAGEMENT GROUP LIMITED (REGISTERED NUMBER: 08538456)

GROUP STRATEGIC REPORT

FOR THE YEAR ENDED 31ST MARCH 2026

OTHER KEY PERFORMANCE INDICATORS

Employee satisfaction and retention is carefully measured. Overall employee satisfaction was high as measured by annual employee survey with employees responding as follows: 100% believe in the company mission, 97% trust in the CEO Leadership and 88% felt recognised and appreciated. Of 75 engagement metrics measured, 84% were rated as positive by employees.

Employee retention was also strong throughout the year, with turnover at just 5%

LinkedIn followers for the Agile Retail brand increased 387% in the year.

There were no health and safety incidents reported in the year.

ON BEHALF OF THE BOARD:

M T Fox - Director

16th July 2026

THE CONSUMER ENGAGEMENT GROUP LIMITED (REGISTERED NUMBER: 08538456)

REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 31ST MARCH 2026

The directors present their report with the financial statements of the company and the group for the year ended 31st March 2026.

DIVIDENDS

The total distribution of dividends for the year ended 31st March 2026 will be £765,888.

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.

DIRECTORS

The directors shown below have held office during the whole of the period from 1st April 2025 to the date of this report.

P J Ephremsen

M T Fox

P H Soanes

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Group Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the group and of the profit or loss of the group for that period. In preparing these financial statements, the directors are required to:

- | select suitable accounting policies and then apply them consistently;

- | make judgements and accounting estimates that are reasonable and prudent;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's and the group's transactions and disclose with reasonable accuracy at any time the financial position of the company and the group and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the group's auditors are unaware, and each director has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the group's auditors are aware of that information.

THE CONSUMER ENGAGEMENT GROUP LIMITED (REGISTERED NUMBER: 08538456)

REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 31ST MARCH 2026

AUDITORS

The auditors, Ainsworths Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

M T Fox - Director

16th July 2026

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

THE CONSUMER ENGAGEMENT GROUP LIMITED

Opinion

We have audited the financial statements of The Consumer Engagement Group Limited (the 'parent company') and its subsidiaries (the 'group') for the year ended 31st March 2026 which comprise the Consolidated Income Statement, Consolidated Other Comprehensive Income, Consolidated Balance Sheet, Company Balance Sheet, Consolidated Statement of Changes in Equity, Company Statement of Changes in Equity, Consolidated Cash Flow Statement and Notes to the Consolidated Cash Flow Statement, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- | give a true and fair view of the state of the group's and of the parent company affairs as at 31st March 2026 and of the group's profit for the year then ended;

- | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- | have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's and the parent company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Group Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

- | the information given in the Group Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- | the Group Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

THE CONSUMER ENGAGEMENT GROUP LIMITED

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the parent company and its environment obtained in the course of the audit, we have not identified material misstatements in the Group Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

- | adequate accounting records have not been kept by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or

- | the parent company financial statements are not in agreement with the accounting records and returns; or

- | certain disclosures of directors' remuneration specified by law are not made; or

- | we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page four, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the group's and the parent company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the group or the parent company or to cease operations, or have no realistic alternative but to do so.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

THE CONSUMER ENGAGEMENT GROUP LIMITED

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Based on our understanding of the Company and the nature of the sector in which it operates, we have identified that the principal risks of non-compliance with laws and regulations related to, but were not limited to, the Companies Act 2006 and tax legislation.

We have evaluated management's incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls) and determined that the principal risk was related to inappropriate journal entries. Our audit procedures designed to address these risks included, but were not limited to:

- |  | Enquires with management, regarding any known or suspected instances of non-compliance with laws and regulations, and fraud; |

- |  | Agreement of the financial statement disclosures to the underlying supporting documentation; |

- |  | Performing analytical procedures to identify any unusual or unexpected relationships that may indicate risk of material misstatement due to fraud; |

- |  | Auditing the risk of management override of controls, including through the testing journal entries and other adjustments for appropriateness; |

- |  | Obtaining an understanding of provisions and holding discussions with management to understand the basis of recognition or non-recognition of tax provisions; and |

- |  | Obtaining an understanding of internal controls relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal controls. |

Our audit procedures were designed to respond to risks of material misstatement in the financial statements, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve concealment by misrepresentations or through collusion. There are inherent limitations in the audit procedures performed and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we are to become aware of it.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

THE CONSUMER ENGAGEMENT GROUP LIMITED

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Mark Sunter FCA (Senior Statutory Auditor)

for and on behalf of Ainsworths Limited

Charter House

Stansfield Street

Nelson

Lancashire

BB9 9XY

16th July 2026

THE CONSUMER ENGAGEMENT GROUP LIMITED (REGISTERED NUMBER: 08538456)

CONSOLIDATED INCOME STATEMENT

FOR THE YEAR ENDED 31ST MARCH 2026

| 31.3.26 | 31.3.25 |

| Notes | £ | £ | £ | £ |

TURNOVER | 3 | 23,894,147 |  | 15,666,037 |  |

Cost of sales | 13,354,239 |  | 10,897,513 |  |

GROSS PROFIT | 10,539,908 |  | 4,768,524 |  |

Administrative expenses | 6,403,065 |  | 3,752,609 |  |

OPERATING PROFIT | 5 | 4,136,843 |  | 1,015,915 |  |

Income from shares in group undertakings | 137,888 |  | 49,243 |  |

Interest receivable and similar income | 226,467 |  | 21,949 |  |

|  |  | 364,355 |  |  |  |  | 71,192 |  |

4,501,198 |  | 1,087,107 |  |

Interest payable and similar expenses | 6 | 9,137 |  | 9,891 |  |

PROFIT BEFORE TAXATION | 4,492,061 |  | 1,077,216 |  |

Tax on profit | 7 | 1,089,016 |  | 250,601 |  |

PROFIT FOR THE FINANCIAL YEAR | 3,403,045 |  | 826,615 |  |

Profit attributable to:

Owners of the parent | 3,403,045 |  | 826,615 |  |

THE CONSUMER ENGAGEMENT GROUP LIMITED (REGISTERED NUMBER: 08538456)

CONSOLIDATED OTHER COMPREHENSIVE INCOME

FOR THE YEAR ENDED 31ST MARCH 2026

| 31.3.26 |  | 31.3.25

| Notes | £ | £ |

PROFIT FOR THE YEAR | 3,403,045 |  | 826,615 |  |

OTHER COMPREHENSIVE INCOME | - |  | - |  |

TOTAL COMPREHENSIVE INCOME FOR THE YEAR | 3,403,045 |  | 826,615 |  |

Total comprehensive income attributable to:

Owners of the parent | 3,403,045 |  | 826,615 |  |

THE CONSUMER ENGAGEMENT GROUP LIMITED (REGISTERED NUMBER: 08538456)

CONSOLIDATED BALANCE SHEET

31ST MARCH 2026

| 31.3.26 | 31.3.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 10 | 26,718 |  | - |  |

Tangible assets | 11 | 109,197 |  | 104,059 |  |

Investments | 12 | 735 |  | 735 |  |

136,650 |  | 104,794 |  |

CURRENT ASSETS

Stocks | 13 | 211,670 |  | 161,317 |  |

Debtors | 14 | 3,236,630 |  | 4,177,600 |  |

Cash at bank and in hand | 11,366,086 |  | 3,854,432 |  |

14,814,386 |  | 8,193,349 |  |

CREDITORS

Amounts falling due within one year | 15 | 10,771,767 |  | 6,758,442 |  |

NET CURRENT ASSETS | 4,042,619 |  | 1,434,907 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 4,179,269 |  | 1,539,701 |  |

CREDITORS

Amounts falling due after more than one year | 16 | (20,785 | ) | (25,908 | ) |

PROVISIONS FOR LIABILITIES | 20 | (22,007 | ) | (14,473 | ) |

NET ASSETS | 4,136,477 |  | 1,499,320 |  |

CAPITAL AND RESERVES

Called up share capital | 21 | 810 |  | 810 |  |

Retained earnings | 22 | 4,135,667 |  | 1,498,510 |  |

SHAREHOLDERS' FUNDS | 4,136,477 |  | 1,499,320 |  |

The financial statements were approved by the Board of Directors and authorised for issue on 16th July 2026 and were signed on its behalf by:

M T Fox - Director

THE CONSUMER ENGAGEMENT GROUP LIMITED (REGISTERED NUMBER: 08538456)

COMPANY BALANCE SHEET

31ST MARCH 2026

| 31.3.26 | 31.3.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 10 | 26,718 |  | - |  |

Tangible assets | 11 | 71,731 |  | 68,646 |  |

Investments | 12 | 735 |  | 735 |  |

99,184 |  | 69,381 |  |

CURRENT ASSETS

Stocks | 13 | 211,670 |  | 161,317 |  |

Debtors | 14 | 3,223,305 |  | 4,648,087 |  |

Cash at bank and in hand | 11,284,076 |  | 3,410,083 |  |

14,719,051 |  | 8,219,487 |  |

CREDITORS

Amounts falling due within one year | 15 | 11,027,581 |  | 6,774,944 |  |

NET CURRENT ASSETS | 3,691,470 |  | 1,444,543 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,790,654 |  | 1,513,924 |  |

CREDITORS

Amounts falling due after more than one year | 16 | (20,785 | ) | (25,908 | ) |

PROVISIONS FOR LIABILITIES | 20 | (22,007 | ) | (14,473 | ) |

NET ASSETS | 3,747,862 |  | 1,473,543 |  |

CAPITAL AND RESERVES

Called up share capital | 21 | 810 |  | 810 |  |

Retained earnings | 22 | 3,747,052 |  | 1,472,733 |  |

SHAREHOLDERS' FUNDS | 3,747,862 |  | 1,473,543 |  |

Company's profit for the financial year | 3,040,207 |  | 800,838 |  |

The financial statements were approved by the Board of Directors and authorised for issue on 16th July 2026 and were signed on its behalf by:

M T Fox - Director

THE CONSUMER ENGAGEMENT GROUP LIMITED (REGISTERED NUMBER: 08538456)

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31ST MARCH 2026

| Called up |

| share |  | Retained |  | Total

| capital |  | earnings |  | equity

£ | £ | £ |

Balance at 1st April 2024 | 810 |  | 1,361,138 |  | 1,361,948 |  |

Changes in equity

Dividends | - |  | (689,243 | ) | (689,243 | ) |

Total comprehensive income | - |  | 826,615 |  | 826,615 |  |

Balance at 31st March 2025 | 810 |  | 1,498,510 |  | 1,499,320 |  |

Changes in equity

Dividends | - |  | (765,888 | ) | (765,888 | ) |

Total comprehensive income | - |  | 3,403,045 |  | 3,403,045 |  |

Balance at 31st March 2026 | 810 |  | 4,135,667 |  | 4,136,477 |  |

THE CONSUMER ENGAGEMENT GROUP LIMITED (REGISTERED NUMBER: 08538456)

COMPANY STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31ST MARCH 2026

| Called up |

| share |  | Retained |  | Total

| capital |  | earnings |  | equity

£ | £ | £ |

Balance at 1st April 2024 | 810 |  | 1,361,138 |  | 1,361,948 |  |

Changes in equity

Dividends | - |  | (689,243 | ) | (689,243 | ) |

Total comprehensive income | - |  | 800,838 |  | 800,838 |  |

Balance at 31st March 2025 | 810 |  | 1,472,733 |  | 1,473,543 |  |

Changes in equity

Dividends | - |  | (765,888 | ) | (765,888 | ) |

Total comprehensive income | - |  | 3,040,207 |  | 3,040,207 |  |

Balance at 31st March 2026 | 810 |  | 3,747,052 |  | 3,747,862 |  |

THE CONSUMER ENGAGEMENT GROUP LIMITED (REGISTERED NUMBER: 08538456)

CONSOLIDATED CASH FLOW STATEMENT

FOR THE YEAR ENDED 31ST MARCH 2026

| 31.3.26 |  | 31.3.25

| Notes | £ | £ |

Cash flows from operating activities

Cash generated from operations | 1 | 8,637,452 |  | 3,587,871 |  |

Interest paid | (9,137 | ) | (9,891 | ) |

Tax paid | (629,224 | ) | 9,000 |  |

Net cash from operating activities | 7,999,091 |  | 3,586,980 |  |

Cash flows from investing activities

Purchase of intangible fixed assets | (29,137 | ) | - |  |

Purchase of tangible fixed assets | (60,897 | ) | (80,036 | ) |

Sale of tangible fixed assets | - |  | 500 |  |

Interest received | 226,467 |  | 21,949 |  |

Dividends received | 137,888 |  | 49,243 |  |

Net cash from investing activities | 274,321 |  | (8,344 | ) |

Cash flows from financing activities

Loan repayments in year | (5,870 | ) | (5,727 | ) |

Amount introduced by directors | 10,000 |  | - |  |

Amount withdrawn by directors | - |  | (8,700 | ) |

Equity dividends paid | (765,888 | ) | (689,243 | ) |

Net cash from financing activities | (761,758 | ) | (703,670 | ) |

Increase in cash and cash equivalents | 7,511,654 |  | 2,874,966 |  |

Cash and cash equivalents at beginning of year | 2 | 3,854,432 |  | 979,466 |  |

Cash and cash equivalents at end of year | 2 | 11,366,086 |  | 3,854,432 |  |

THE CONSUMER ENGAGEMENT GROUP LIMITED (REGISTERED NUMBER: 08538456)

NOTES TO THE CONSOLIDATED CASH FLOW STATEMENT

FOR THE YEAR ENDED 31ST MARCH 2026

1. | RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

| 31.3.26 |  | 31.3.25

£ | £ |

| Profit before taxation | 4,492,061 |  | 1,077,216 |  |

| Depreciation charges | 58,178 |  | 49,105 |  |

| Loss on disposal of fixed assets | - |  | 1,500 |  |

| Finance costs | 9,137 |  | 9,891 |  |

| Finance income | (364,355 | ) | (71,192 | ) |

4,195,021 |  | 1,066,520 |  |

| (Increase)/decrease in stocks | (50,353 | ) | 30,693 |  |

| Decrease/(increase) in trade and other debtors | 930,970 |  | (1,715,944 | ) |

| Increase in trade and other creditors | 3,561,814 |  | 4,206,602 |  |

| Cash generated from operations | 8,637,452 |  | 3,587,871 |  |

2. | CASH AND CASH EQUIVALENTS

| The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

| Year ended 31st March 2026

| 31.3.26 |  | 1.4.25

£ | £ |

| Cash and cash equivalents | 11,366,086 |  | 3,854,432 |  |

| Year ended 31st March 2025

| 31.3.25 |  | 1.4.24

£ | £ |

| Cash and cash equivalents | 3,854,432 |  | 979,466 |  |

3. | ANALYSIS OF CHANGES IN NET FUNDS

| At 1.4.25 | Cash flow | At 31.3.26

£ | £ | £ |

| Net cash |

| Cash at bank and in hand | 3,854,432 |  | 7,511,654 |  | 11,366,086 |  |

3,854,432 |  | 7,511,654 |  | 11,366,086 |  |

| Debt

| Debts falling due within 1 year | (6,617 | ) | 747 |  | (5,870 | ) |

| Debts falling due after 1 year | (25,908 | ) | 5,123 |  | (20,785 | ) |

(32,525 | ) | 5,870 |  | (26,655 | ) |

| Total | 3,821,907 |  | 7,517,524 |  | 11,339,431 |  |

THE CONSUMER ENGAGEMENT GROUP LIMITED (REGISTERED NUMBER: 08538456)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

1. | STATUTORY INFORMATION

| The Consumer Engagement Group 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 General 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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Transactions between group entities which have been eliminated on consolidation are not disclosed within the financial statements.

| Significant judgements and estimates

| The preparation of financial statements in conformity with generally accepted accounting practice requires management to make estimates and judgement that affect the reported amounts of assets and liabilities as well as the disclosure of contingent assets and liabilities at the balance sheet date and the reported amounts of revenues and expenses during the reporting period.

| There is estimation uncertainty in calculating bad debt provisions and a review of trade debtors is carried regularly. Whilst every attempt is made to ensure that the bad debt provisions are as accurate as possible, here remains a risk that the provision do not match the level of debts which ultimately prove to be uncollectable.

| There is estimation uncertainty in calculating year end WIP balances. Management is required to assess the stage of completion of ongoing projects and, expected costs to complete, and the recoverability of these costs. These estimates are based on historical experience, project budgets, and discussions with project managers. Changes in these estimates could have a material impact on the carrying value of WIP and reported profit.

THE CONSUMER ENGAGEMENT GROUP LIMITED (REGISTERED NUMBER: 08538456)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MARCH 2026

2. | ACCOUNTING POLICIES - continued

| Turnover

| Retail Solutions

| Turnover comprises income recognised by the company in respect of sale of goods exclusive of VAT and trade discounts. Turnover is recognised when the risk and rewards are transferred to the customer. This is on the purchase of goods in store.

| Brand activations

| Turnover comprises income recognised by the company in respect of services for brand experience through sampling and engagement exclusive of VAT and trade discounts.

| The services are often performed gradually over time and sometimes fall into different accounting periods. The policy for recognising turnover and profits on these contracts are assessed on a contract by contract basis and turnover and related costs are recognised as activity progresses.

| Where the contract outcome can be assessed with reasonable certainty prudently calculated profits are taken to reflect the proportion of the work carried out as the activity progresses. Where the substance of the contract is that the right to consideration does not arise until the occurrence of a critical event revenue is not recognised until that event occurs. Any foreseeable loss is recognised immediately in the profit and loss account.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2020, is being amortised evenly over its estimated useful life of five years.

| 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.

| Computer software is being amortised evenly over its estimated useful life of ten years.

| Tangible fixed assets

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

| Fixtures and fittings | - | 20% on cost

| Motor vehicles | - | 20% on cost

| Computer equipment | - | 33% on cost

| 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.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Investments in unlisted company shares are measured at cost less accumulated impairment.

| Stocks

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

THE CONSUMER ENGAGEMENT GROUP LIMITED (REGISTERED NUMBER: 08538456)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MARCH 2026

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

| Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

| Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts which are an integral part of the company's cash management.

| Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into the definitions of a financial liability and an equity instrument. A equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Consolidated 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.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Foreign currencies

| 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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Pension costs and other post-retirement benefits

| The group operates a defined contribution pension scheme. Contributions payable to the group's pension scheme are charged to profit or loss in the period to which they relate.

3. | TURNOVER

| The whole of the turnover is attributable to the principal activity, Retails Solutions and Brand Activations.

THE CONSUMER ENGAGEMENT GROUP LIMITED (REGISTERED NUMBER: 08538456)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MARCH 2026

4. | EMPLOYEES AND DIRECTORS

| 31.3.26 |  | 31.3.25

£ | £ |

| Wages and salaries | 4,317,134 |  | 2,086,360 |  |

| Social security costs | 330,385 |  | 259,647 |  |

| Other pension costs | 54,277 |  | 49,261 |  |

4,701,796 |  | 2,395,268 |  |

| The average number of employees during the year was as follows:

| 31.3.26 |  | 31.3.25

| Employees | 357 |  | 284 |  |

| 31.3.26 |  | 31.3.25

£ | £ |

| Directors' remuneration | 258,196 |  | 148,567 |  |

| Directors' pension contributions to money purchase schemes | 2,321 |  | 1,816 |  |

| Information regarding the highest paid director for the year ended 31st March 2026 is as follows:

| 31.3.26 |

£ |  |

| Emoluments etc | 223,300 |  |

| Pension contributions to money purchase schemes | 1,651 |  |

5. | OPERATING PROFIT

| The operating profit is stated after charging:

| 31.3.26 |  | 31.3.25

£ | £ |

| Depreciation - owned assets | 55,759 |  | 49,105 |  |

| Loss on disposal of fixed assets | - |  | 1,500 |  |

| Computer software amortisation | 2,419 |  | - |  |

| Auditors' remuneration | 26,250 |  | 23,500 |  |

| Foreign exchange differences | 145,885 |  | 148,266 |  |

6. | INTEREST PAYABLE AND SIMILAR EXPENSES |

| 31.3.26 |  | 31.3.25

£ | £ |

| Bank loan interest | 888 |  | 891 |  |

| Other interest payable | 8,249 |  | 9,000 |  |

9,137 |  | 9,891 |  |

THE CONSUMER ENGAGEMENT GROUP LIMITED (REGISTERED NUMBER: 08538456)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MARCH 2026

7. | TAXATION

| Analysis of the tax charge

| The tax charge on the profit for the year was as follows:

| 31.3.26 |  | 31.3.25

£ | £ |

| Current tax:

| UK corporation tax | 1,081,482 |  | 257,691 |  |

| Deferred tax | 7,534 |  | (7,090 | ) |

| Tax on profit | 1,089,016 |  | 250,601 |  |

| Reconciliation of total tax charge included in profit and loss

| The tax assessed for the year is lower than the standard rate of corporation tax in the UK. The difference is explained below:

| 31.3.26 |  | 31.3.25

£ | £ |

| Profit before tax | 4,492,061 |  | 1,077,216 |  |

| Profit multiplied by the standard rate of corporation tax in the UK of 25 % (2025 - 25 %) | 1,123,015 |  | 269,304 |  |

| Effects of:

| Expenses not deductible for tax purposes | 10,799 |  | 7,142 |  |

| Income not taxable for tax purposes | (34,472 | ) | (12,311 | ) |

| Timing difference | - |  | (7,090 | ) |

| Overseas lower tax rate | (10,326 | ) | (6,444 | ) |

| Total tax charge | 1,089,016 |  | 250,601 |  |

8. | INDIVIDUAL INCOME STATEMENT

| As permitted by Section 408 of the Companies Act 2006, the Income Statement of the parent company is not presented as part of these financial statements.

9. | DIVIDENDS

| 31.3.26 |  | 31.3.25

£ | £ |

| Ordinary A shares of 1 each

| Interim | 137,888 |  | 49,243 |  |

| Ordinary B shares of 1 each

| Interim | 628,000 |  | 640,000 |  |

765,888 |  | 689,243 |  |

THE CONSUMER ENGAGEMENT GROUP LIMITED (REGISTERED NUMBER: 08538456)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MARCH 2026

10. | INTANGIBLE FIXED ASSETS

| Group

| Computer |

| Goodwill |  | software |  | Totals

£ | £ | £ |

| COST

| At 1st April 2025 | 74,994 |  | - |  | 74,994 |  |

| Additions | - |  | 29,137 |  | 29,137 |  |

| At 31st March 2026 | 74,994 |  | 29,137 |  | 104,131 |  |

| AMORTISATION

| At 1st April 2025 | 74,994 |  | - |  | 74,994 |  |

| Amortisation for year | - |  | 2,419 |  | 2,419 |  |

| At 31st March 2026 | 74,994 |  | 2,419 |  | 77,413 |  |

| NET BOOK VALUE

| At 31st March 2026 | - |  | 26,718 |  | 26,718 |  |

| At 31st March 2025 | - |  | - |  | - |  |

| Company

| Computer |

| Goodwill |  | software |  | Totals

£ | £ | £ |

| COST

| At 1st April 2025 | 74,994 |  | - |  | 74,994 |  |

| Additions | - |  | 29,137 |  | 29,137 |  |

| At 31st March 2026 | 74,994 |  | 29,137 |  | 104,131 |  |

| AMORTISATION

| At 1st April 2025 | 74,994 |  | - |  | 74,994 |  |

| Amortisation for year | - |  | 2,419 |  | 2,419 |  |

| At 31st March 2026 | 74,994 |  | 2,419 |  | 77,413 |  |

| NET BOOK VALUE

| At 31st March 2026 | - |  | 26,718 |  | 26,718 |  |

| At 31st March 2025 | - |  | - |  | - |  |

THE CONSUMER ENGAGEMENT GROUP LIMITED (REGISTERED NUMBER: 08538456)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MARCH 2026

11. | TANGIBLE FIXED ASSETS

| Group

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1st April 2025 | 31,761 |  | 31,959 |  | 208,739 |  | 272,459 |  |

| Additions | 770 |  | - |  | 60,127 |  | 60,897 |  |

| At 31st March 2026 | 32,531 |  | 31,959 |  | 268,866 |  | 333,356 |  |

| DEPRECIATION

| At 1st April 2025 | 12,915 |  | 3,195 |  | 152,290 |  | 168,400 |  |

| Charge for year | 6,429 |  | 6,393 |  | 42,937 |  | 55,759 |  |

| At 31st March 2026 | 19,344 |  | 9,588 |  | 195,227 |  | 224,159 |  |

| NET BOOK VALUE

| At 31st March 2026 | 13,187 |  | 22,371 |  | 73,639 |  | 109,197 |  |

| At 31st March 2025 | 18,846 |  | 28,764 |  | 56,449 |  | 104,059 |  |

| Company

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1st April 2025 | 31,761 |  | 31,959 |  | 171,112 |  | 234,832 |  |

| Additions | 770 |  | - |  | 39,719 |  | 40,489 |  |

| At 31st March 2026 | 32,531 |  | 31,959 |  | 210,831 |  | 275,321 |  |

| DEPRECIATION

| At 1st April 2025 | 12,915 |  | 3,195 |  | 150,076 |  | 166,186 |  |

| Charge for year | 6,429 |  | 6,393 |  | 24,582 |  | 37,404 |  |

| At 31st March 2026 | 19,344 |  | 9,588 |  | 174,658 |  | 203,590 |  |

| NET BOOK VALUE

| At 31st March 2026 | 13,187 |  | 22,371 |  | 36,173 |  | 71,731 |  |

| At 31st March 2025 | 18,846 |  | 28,764 |  | 21,036 |  | 68,646 |  |

THE CONSUMER ENGAGEMENT GROUP LIMITED (REGISTERED NUMBER: 08538456)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MARCH 2026

12. | FIXED ASSET INVESTMENTS

| Group

| Shares in

| group

| undertakings

£ |

| COST

| At 1st April 2025

| and 31st March 2026 | 735 |  |

| NET BOOK VALUE

| At 31st March 2026 | 735 |  |

| At 31st March 2025 | 735 |  |

| Company

| Shares in

| group

| undertakings

£ |

| COST

| At 1st April 2025

| and 31st March 2026 | 735 |  |

| NET BOOK VALUE

| At 31st March 2026 | 735 |  |

| At 31st March 2025 | 735 |  |

13. | STOCKS

| Group |  | Company |

| 31.3.26 |  | 31.3.25 |  | 31.3.26 |  | 31.3.25 |

£ | £ | £ | £ |

| Stocks | 211,670 |  | 161,317 |  | 211,670 |  | 161,317 |  |

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

| Group |  | Company |

| 31.3.26 |  | 31.3.25 |  | 31.3.26 |  | 31.3.25 |

£ | £ | £ | £ |

| Trade debtors | 2,898,398 |  | 3,543,045 |  | 2,886,028 |  | 3,543,045 |  |

| Amounts owed by group undertakings | - |  | - |  | - |  | 470,487 |  |

| Other debtors | 304,053 |  | 557,047 |  | 304,053 |  | 557,047 |  |

| Directors' current accounts | - |  | 10,000 |  | - |  | 10,000 |  |

| Prepayments and accrued income | 34,179 |  | 67,508 |  | 33,224 |  | 67,508 |  |

3,236,630 |  | 4,177,600 |  | 3,223,305 |  | 4,648,087 |  |

THE CONSUMER ENGAGEMENT GROUP LIMITED (REGISTERED NUMBER: 08538456)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MARCH 2026

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

| Group |  | Company |

| 31.3.26 |  | 31.3.25 |  | 31.3.26 |  | 31.3.25 |

£ | £ | £ | £ |

| Bank loans and overdrafts (see note 17) | 5,870 |  | 6,617 |  | 5,870 |  | 6,617 |  |

| Trade creditors | 7,506,798 |  | 2,003,534 |  | 7,502,983 |  | 2,040,891 |  |

| Amounts owed to group undertakings | - |  | - |  | 354,212 |  | - |  |

| Tax | 1,070,709 |  | 618,451 |  | 974,305 |  | 618,451 |  |

| Social security and other taxes | 98,845 |  | 162,811 |  | 98,845 |  | 162,811 |  |

| VAT | 586,653 |  | 268,853 |  | 588,114 |  | 268,853 |  |

| Other creditors | 23,901 |  | 134,496 |  | 23,901 |  | 134,496 |  |

| Accruals and deferred income | 1,478,991 |  | 3,563,680 |  | 1,479,351 |  | 3,542,825 |  |

10,771,767 |  | 6,758,442 |  | 11,027,581 |  | 6,774,944 |  |

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

| Group |  | Company |

| 31.3.26 |  | 31.3.25 |  | 31.3.26 |  | 31.3.25 |

£ | £ | £ | £ |

| Bank loans (see note 17) | 20,785 |  | 25,908 |  | 20,785 |  | 25,908 |  |

17. | LOANS

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

| Group |  | Company |

| 31.3.26 |  | 31.3.25 |  | 31.3.26 |  | 31.3.25 |

£ | £ | £ | £ |

| Amounts falling due within one year or on | demand: |

| Bank loans | 5,870 |  | 6,617 |  | 5,870 |  | 6,617 |  |

| Amounts falling due between two and five | years: |

| Bank loans - 2-5 years | 20,785 |  | 25,908 |  | 20,785 |  | 25,908 |  |

18. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Group

| Non-cancellable |

| operating leases |

| 31.3.26 |  | 31.3.25

£ | £ |

| Within one year | 176,000 |  | 176,000 |  |

THE CONSUMER ENGAGEMENT GROUP LIMITED (REGISTERED NUMBER: 08538456)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MARCH 2026

18. | LEASING AGREEMENTS - continued

| Company

| Non-cancellable |

| operating leases |

| 31.3.26 |  | 31.3.25

£ | £ |

| Within one year | 176,000 |  | 176,000 |  |

19. | SECURED DEBTS

| The following secured debts are included within creditors:

| Group |  | Company |

| 31.3.26 |  | 31.3.25 |  | 31.3.26 |  | 31.3.25 |

£ | £ | £ | £ |

| Bank loans | 26,655 |  | 32,525 |  | 26,655 |  | 32,525 |  |

20. | PROVISIONS FOR LIABILITIES

| Group |  | Company |

| 31.3.26 |  | 31.3.25 |  | 31.3.26 |  | 31.3.25 |

£ | £ | £ | £ |

| Deferred tax | 22,007 |  | 14,473 |  | 22,007 |  | 14,473 |  |

| Group

| Deferred |

| tax |

£ |

| Balance at 1st April 2025 | 14,473 |  |

| Provided during year | 7,534 |  |

| Balance at 31st March 2026 | 22,007 |  |

| Company

| Deferred |

| tax |

£ |

| Balance at 1st April 2025 | 14,473 |  |

| Provided during year | 7,534 |  |

| Balance at 31st March 2026 | 22,007 |  |

THE CONSUMER ENGAGEMENT GROUP LIMITED (REGISTERED NUMBER: 08538456)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MARCH 2026

21. | CALLED UP SHARE CAPITAL

|  | 2026 |  | 2025 |  |

|  | £ |  | £ |  |

| 810,000 (2025: 810,000) A Ordinary Shares of £0.0005 each |  | 405 |  | 405 |  |

| 810,000 (2025: 810,000) B Ordinary Shares of £0.0005 each |  | 405 |  | 405 |  |

|  | 810 |  | 810 |  |

22. | RESERVES

| Group

| Retained

| earnings

£ |

| At 1st April 2025 | 1,498,510 |  |

| Profit for the year | 3,403,045 |  |

| Dividends | (765,888 | ) |

| At 31st March 2026 | 4,135,667 |  |

| Company

| Retained

| earnings

£ |

| At 1st April 2025 | 1,472,733 |  |

| Profit for the year | 3,040,207 |  |

| Dividends | (765,888 | ) |

| At 31st March 2026 | 3,747,052 |  |

23. | PENSION COMMITMENTS

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the profit and loss account in the period to which they relate.

24. | ULTIMATE CONTROLLING PARTY

| In the opinion of the directors there is no ultimate controlling party.