REGISTERED NUMBER: 03473731 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st December 2024

for

MCM Architecture Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J M Race

S E Hatcher

D Parmar

Ms S Pope-Ellis

REGISTERED OFFICE:

4th Floor

Great Suffolk Yard

131 Great Suffolk Street

London

SE1 1PP

REGISTERED NUMBER:

03473731 (England and Wales)

ACCOUNTANTS:

Dunkley's

Chartered Accountants

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

BS32 4JY

FIXED ASSETS

Tangible assets

4

45,933

61,243

CURRENT ASSETS

Debtors

5

879,363

1,278,039

Prepayments and accrued income

213,833

-

Cash at bank and in hand

347,580

385,463

1,440,776

1,663,502

CREDITORS

Amounts falling due within one year

6

1,051,993

648,883

NET CURRENT ASSETS

388,783

1,014,619

TOTAL ASSETS LESS CURRENT LIABILITIES

434,716

1,075,862

CREDITORS

Amounts falling due after more than one year

7

(17,817

)

(44,542

)

PROVISIONS FOR LIABILITIES

(8,727

)

(11,636

)

NET ASSETS

408,172

1,019,684

CAPITAL AND RESERVES

Called up share capital

9

315,000

315,000

Share premium

10

2,000

2,000

Capital redemption reserve

10

153,000

153,000

Retained earnings

10

(61,828

)

549,684

SHAREHOLDERS' FUNDS

408,172

1,019,684

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2024 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25th September 2025 and were signed on its behalf by:

J M Race - Director

1.	STATUTORY INFORMATION

MCM Architecture 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.

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

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

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.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the profit or loss on a straight line basis over the period of the lease. Some lease agreements hold an option to buy at the end of the lease. This option to buy is not determined until the lease is over and is assessed on an item by item basis. If the option to buy is exercised, the item will be capitalised and depreciated accordingly

Pension costs and other post-retirement benefits

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

Going concern

As at the reporting date the company had negative retained earnings. The directors believe that no material uncertainty relates to the company as a going concern due to the ongoing support of the parent company.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 36 (2023 - 47 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1st January 2024

and 31st December 2024

226,371

49,794

276,165

DEPRECIATION

At 1st January 2024

195,249

19,673

214,922

Charge for year

7,780

7,530

15,310

At 31st December 2024

203,029

27,203

230,232

NET BOOK VALUE

At 31st December 2024

23,342

22,591

45,933

At 31st December 2023

31,122

30,121

61,243

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

493,724

889,083

Other debtors

221,375

221,375

Prepayments

164,264

167,581

879,363

1,278,039

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans and overdrafts

26,725

26,725

Trade creditors

236,296

174,474

Tax

-

1,245

Social security and other taxes

52,150

83,279

VAT

62,622

64,407

Other creditors

7,728

8,450

Accrued expenses

666,472

290,303

1,051,993

648,883

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans - 1-2 years

17,817

26,725

Bank loans - 2-5 years

-

17,817

17,817

44,542

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.12.24

31.12.23

£

£

Within one year

337,661

337,661

Between one and five years

929,260

929,260

In more than five years

996,166

1,333,827

2,263,087

2,600,748

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.24

31.12.23

value:

£

£

315,000

Ordinary

£1

315,000

315,000

10.

RESERVES

Capital

Retained

Share

redemption

earnings

premium

reserve

Totals

£

£

£

£

At 1st January 2024

549,684

2,000

153,000

704,684

Deficit for the year

(611,512

)

(611,512

)

At 31st December 2024

(61,828

)

2,000

153,000

93,172

The directors believe that there is no material uncertainty related to the company as a result of the negative retained earnings due to the ongoing support of the parent company.