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REGISTERED NUMBER: 06910914 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 October 2025 |

| for |

| CMC Chester Limited |

| CMC Chester Limited (Registered number: 06910914) |

Contents of the Financial Statements

for the year ended 31 October 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| CMC Chester Limited |

Company Information

for the year ended 31 October 2025

| DIRECTOR: | Ms J Carmichael

| REGISTERED OFFICE: | Datum House

| Electra Way

| Crewe

| Cheshire

| CW1 6ZF

| REGISTERED NUMBER: | 06910914 (England and Wales)

| CMC Chester Limited (Registered number: 06910914) |

Statement of Financial Position

31 October 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 5 | - |  | - |  |

Tangible assets | 6 | 34,825 |  | 38,913 |  |

34,825 |  | 38,913 |  |

CURRENT ASSETS

Stocks | 3,322 |  | 2,755 |  |

Debtors | 7 | 14,603 |  | 26,176 |  |

Cash at bank and in hand | 37,769 |  | 25,267 |  |

55,694 |  | 54,198 |  |

CREDITORS

Amounts falling due within one year | 8 | 130,604 |  | 126,414 |  |

NET CURRENT LIABILITIES | (74,910 | ) | (72,216 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (40,085 | ) | (33,303 | ) |

PROVISIONS FOR LIABILITIES | 10 | 6,617 |  | 7,393 |  |

NET LIABILITIES | (46,702 | ) | (40,696 | ) |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | (46,802 | ) | (40,796 | ) |

SHAREHOLDERS' FUNDS | (46,702 | ) | (40,696 | ) |

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

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

The director acknowledges her 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.

| CMC Chester Limited (Registered number: 06910914) |

Statement of Financial Position - continued

31 October 2025

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 Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 April 2026 and were signed by:

Ms J Carmichael - Director

| CMC Chester Limited (Registered number: 06910914) |

Notes to the Financial Statements

for the year ended 31 October 2025

1. | STATUTORY INFORMATION

| CMC Chester Limited ('The Company') is primarily engaged in the publican and restauranteur business.

| The company is a private company limited by shares and is incorporated in England and Wales. The address of the principle place of business is Waterfall Road, Dyserth, Rhyl, LL18 6ET and the registered office is Datum House, Electra Way, Crewe, Cheshire, CW1 6ZF. The registered number can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| Theses financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the companies Act 2006.

3. | ACCOUNTING POLICIES

| Summary of significant accounting policies

| The principle accounting policies applied in the preparation of these financial statements are set out below.

| These policies have been consistently applied to all years presented, unless otherwise stated.

| Basis of preparation

| The financial statements are prepared on the going concern basis under the historical cost convention and comply with the United Kingdom Accounting Standards and Companies Act 2006.

| Going concern

| The director has confirmed that she will continue to support the company and that she will not seek repayment of the directors loan account until such time the company finances permit.

| On this basis the director considers it appropriate to prepare the financial statements on a going concern basis.

| No other material uncertainties that may cast significant doubt about the ability of the company to continue as a going concern have been identified by the director.

| Revenue recognition

| Revenue (described as turnover) is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

| Income is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.

| CMC Chester Limited (Registered number: 06910914) |

Notes to the Financial Statements - continued

for the year ended 31 October 2025

3. | ACCOUNTING POLICIES - continued

| Tangible fixed assets

| Tangible fixed assets are stated at historical cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Depreciation is provided at the following annual rates so as to write off their cost less residual amounts over their estimated useful economic lives. Assets are also reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. An impairment loss is recognised for the amount by which the assets carrying amount exceeds its recoverable amount.

| Plant & machinery |  | - 25% on reducing balance |  |

| Fixture & fittings |  | - 25% on reducing balance |  |

| Computer equipment |  | - 33% on cost |  |

| The residual values and useful lives of assets are reviewed and adjusted if appropriate at each statement of financial position date.

| Stocks

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value).

| Financial instruments

| The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, bank loans and directors' loans.

| Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.

| Directors' loans (being repayable on demand), trade debtors and trade creditors are measured at the discounted amount of the cash or other consideration expected to be paid or received.

| Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.

| 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| CMC Chester Limited (Registered number: 06910914) |

Notes to the Financial Statements - continued

for the year ended 31 October 2025

3. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

| Impairment of assets

| Assets not measured at fair value are reviewed for any indications that the asset maybe impaired at each statement of financial position date. If such indications exists the recoverable amount of the asset or the assets cash generating unit is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

| Any losses arising from impairment are recognised in the Statement of Comprehensive Income under the appropriate heading.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 30 (2024 - 29 ) .

5. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 November 2024

| and 31 October 2025 | 500,000 |  |

| AMORTISATION

| At 1 November 2024

| and 31 October 2025 | 500,000 |  |

| NET BOOK VALUE

| At 31 October 2025 | - |  |

| At 31 October 2024 | - |  |

| CMC Chester Limited (Registered number: 06910914) |

Notes to the Financial Statements - continued

for the year ended 31 October 2025

6. | TANGIBLE FIXED ASSETS

| Fixtures |

| Short |  | Plant and |  | and |  | Computer |

| leasehold |  | machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 November 2024 | - |  | 51,005 |  | 71,642 |  | 18,506 |  | 141,153 |  |

| Additions | 2,562 |  | 1,930 |  | 1,811 |  | 3,280 |  | 9,583 |  |

| At 31 October 2025 | 2,562 |  | 52,935 |  | 73,453 |  | 21,786 |  | 150,736 |  |

| DEPRECIATION

| At 1 November 2024 | - |  | 30,796 |  | 54,715 |  | 16,729 |  | 102,240 |  |

| Charge for year | 854 |  | 5,535 |  | 4,686 |  | 2,596 |  | 13,671 |  |

| At 31 October 2025 | 854 |  | 36,331 |  | 59,401 |  | 19,325 |  | 115,911 |  |

| NET BOOK VALUE

| At 31 October 2025 | 1,708 |  | 16,604 |  | 14,052 |  | 2,461 |  | 34,825 |  |

| At 31 October 2024 | - |  | 20,209 |  | 16,927 |  | 1,777 |  | 38,913 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 2,294 |  | 2,594 |  |

| Other debtors | 12,309 |  | 23,582 |  |

14,603 |  | 26,176 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 36,885 |  | 22,970 |  |

| Taxation and social security | 41,624 |  | 35,262 |  |

| Other creditors | 52,095 |  | 68,182 |  |

130,604 |  | 126,414 |  |

9. | LEASING AGREEMENTS

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

2025 | 2024 |

£ | £ |

| Within one year | 61,000 |  | 61,000 |  |

| Between one and five years | 147,417 |  | 208,417 |  |

208,417 |  | 269,417 |  |

| CMC Chester Limited (Registered number: 06910914) |

Notes to the Financial Statements - continued

for the year ended 31 October 2025

10. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 6,617 |  | 7,393 |  |

| Deferred |

| tax |

£ |

| Balance at 1 November 2024 | 7,393 |  |

| Utilised during year | (776 | ) |

| Balance at 31 October 2025 | 6,617 |  |