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REGISTERED NUMBER: 10580535 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2026

for

TAG Merchandise Ltd

TAG Merchandise Ltd (Registered number: 10580535)

Contents of the Financial Statements

for the Year Ended 31 May 2026

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 2026

| 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 2026 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 July 2026

TAG Merchandise Ltd (Registered number: 10580535)

Balance Sheet

31 May 2026

| 31/5/26 |  | 31/5/25

| Notes | £ | £ |

CURRENT ASSETS

Stocks | 4,513 |  | 5,665 |  |

Debtors | 4 | 1,923 |  | 2,049 |  |

Cash at bank | 38,168 |  | 20,351 |  |

44,604 |  | 28,065 |  |

CREDITORS

Amounts falling due within one year | 5 | 11,311 |  | 6,845 |  |

NET CURRENT ASSETS | 33,293 |  | 21,220 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 33,293 |  | 21,220 |  |

CAPITAL AND RESERVES

Called up share capital | 6 | 2 |  | 2 |  |

Retained earnings | 33,291 |  | 21,218 |  |

SHAREHOLDERS' FUNDS | 33,293 |  | 21,220 |  |

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

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

TAG Merchandise Ltd (Registered number: 10580535)

Balance Sheet - continued

31 May 2026

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 July 2026 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 2026

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 (2025 - 2 ) .

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

| 31/5/26 |  | 31/5/25

£ | £ |

| Trade debtors | - |  | 132 |  |

| Other debtors | 1,923 |  | 1,917 |  |

1,923 |  | 2,049 |  |

TAG Merchandise Ltd (Registered number: 10580535)

Notes to the Financial Statements - continued

for the Year Ended 31 May 2026

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

| 31/5/26 |  | 31/5/25

£ | £ |

| Taxation and social security | 9,609 |  | 5,143 |  |

| Other creditors | 1,702 |  | 1,702 |  |

11,311 |  | 6,845 |  |

6. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31/5/26 |  | 31/5/25

| value: | £ | £ |

| 2 | Ordinary shares | £1 | 2 |  | 2 |  |