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REGISTERED NUMBER: 08792194 (England and Wales)

Financial Statements

for the Year Ended 31 December 2025

for

CMC Capital Limited

| CMC Capital Limited (Registered number: 08792194) |

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| CMC Capital Limited |

Company Information

for the Year Ended 31 December 2025

| Directors: | C M Calabria

| Ms D Del Favero

| Secretary: | Ms O Dellapina Fenman

| Registered office: | 111 Park Street,

| London

| W1K 7JF

| Registered number: | 08792194 (England and Wales)

| Auditors: | Benjamin Taylor Diner Limited, Statutory Auditor

| 120 New Cavendish Street,

| London

| W1W 6XX

| CMC Capital Limited (Registered number: 08792194) |

Balance Sheet

31 December 2025

| 31.12.25 |  | 31.12.24

| Notes | £ | £ |

Fixed assets

Tangible assets | 4 | 8,703 |  | 11,604 |  |

Current assets

Debtors | 5 | 556,554 |  | 355,352 |  |

Cash at bank | 646,677 |  | 1,423,871 |  |

1,203,231 |  | 1,779,223 |  |

Creditors

Amounts falling due within one year | 6 | (486,533 | ) | (794,171 | ) |

Net current assets | 716,698 |  | 985,052 |  |

Total assets less current liabilities | 725,401 |  | 996,656 |  |

Capital and reserves

Called up share capital | 7 | 175,000 |  | 175,000 |  |

Retained earnings | 8 | 550,401 |  | 821,656 |  |

725,401 |  | 996,656 |  |

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 11 May 2026 and were signed on its behalf by:

C M Calabria - Director

Ms D Del Favero - Director

| CMC Capital Limited (Registered number: 08792194) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | Statutory information

| The Company is a private company limited by shares, incorporated in England and Wales. Its registered office is 111 Park Street, London, England, W1K 7JF.

| The company's principal business activity is the provision of financial advisory services.

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.

| The functional currency of the Company is considered to be the Euro because that is the currency of the primary economic environment in which the Company operates.

| The financial statements are presented in Sterling (£)

| Significant judgements and estimates

| In the application of the entities accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The financial statements do not included any significant judgements or estimates.

| Turnover

| Revenue represents the sale of financial advisory services, and is measured at the fair value of the consideration received or receivable for the services rendered, net of discounts and Value Added Tax.

| 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 | - | 25% on cost

| 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.

| CMC Capital Limited (Registered number: 08792194) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | Accounting policies - continued

| 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.

3. | Employees and directors

| The average number of employees during the year was 7 (2024 - 7 ) .

4. | Tangible fixed assets

| Fixtures

| and

| fittings

£ |

| Cost

| At 1 January 2025

| and 31 December 2025 | 11,604 |  |

| Depreciation

| Charge for year | 2,901 |  |

| At 31 December 2025 | 2,901 |  |

| Net book value

| At 31 December 2025 | 8,703 |  |

| At 31 December 2024 | 11,604 |  |

5. | Debtors: amounts falling due within one year |

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 263,865 |  | 212,260 |  |

| Other debtors | 292,689 |  | 143,092 |  |

556,554 |  | 355,352 |  |

6. | Creditors: amounts falling due within one year |

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade creditors | 213 |  | 1,290 |  |

| Taxation and social security | 29,929 |  | 121,778 |  |

| Other creditors | 456,391 |  | 671,103 |  |

486,533 |  | 794,171 |  |

| Amounts owed to the Directors and Related Parties are unsecured, repayable on demand and interest free.

| CMC Capital Limited (Registered number: 08792194) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

7. | Called up share capital

|  | 31.12.24 |  | 31.12.24 |  | 31.12.23 |  | 31.12.23 |  |

|  | No. |  | £ |  | No. |  | £ |  |

| Ordinary "A" shares of £0.002 each |  | 35,000,000 |  | 70,000 |  | 35,000,000 |  | 70,000 |  |

| Ordinary "B" shares of £0.002 each |  | 52,500,000 |  | 105,000 |  | 52,500,000 |  | 105,000 |  |

|  | 87,500,000 |  | 175,000 |  | 87,500,000 |  | 175,000 |  |

| The Ordinary "A" shares and the Ordinary "B" shares rank pari passu in all respects to rights to dividends and the distribution of capital. Each Ordinary "A" share and each Ordinary "B" share shall carry the right to receive notice of and attend and vote at any general meeting of the company or to vote on any resolution which may be proposed as a written resolution. Each Ordinary "A" share shall carry the right to one vote at any general meeting of the company or when voting on any resolution which may be proposed as a written resolution. Each Ordinary "B" share shall carry the right to five votes at any general meeting of the company or when voting on any resolution which may be proposed as a written resolution.

8. | Reserves

| Retained

| earnings

£ |

| At 1 January 2025 | 821,656 |  |

| Deficit for the year | (271,255 | ) |

| At 31 December 2025 | 550,401 |  |

| The retained earnings reserve records retained earnings and accumulated losses.

9. | Disclosure under Section 444(5B) of the Companies Act 2006

| The Report of the Auditors was unqualified.

| Jeffrey Diner FCA (Senior Statutory Auditor)

| for and on behalf of Benjamin Taylor Diner Limited, Statutory Auditor

| CMC Capital Limited (Registered number: 08792194) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

10. | Directors' advances, credits and guarantees

| During the year the directors had the following loan accounts with the company.

| C.M. Calabria

|  | 31.12.25 |  | 31.12.24 |  |

|  | £ |  | £ |  |

| Balance brought forward |  | 40,396 |  | 67,398 |  |

| Dividend received |  | - |  | (1,117,200 | ) |

| Monies received from C.M. Calabria |  | (141,581 | ) | (119,303 | ) |

| Monies repaid to C.M. Calabria |  | 123,608 |  | 1,209,501 |  |

| Balance carried forward |  | 22,423 |  | 40,396 |  |

| Ms D. Del Favero

|  | 31.12.25 |  | 31.12.24 |  |

|  | £ |  | £ |  |

| Balance brought forward |  | (270 | ) | 45,064 |  |

| Dividends received |  | - |  | (2,800 | ) |

| Monies repaid by Ms D.Del Favero |  | - |  | (46,209 | ) |

| Monies advanced to Ms D. Del Favero |  | 80,000 |  | 3,675 |  |

| Balance carried forward |  | 79,730 |  | (270 | ) |

| The above loans are unsecured, interest fee and repayable on demand.

| Dividends

| During the year the company paid dividends amounting to £Nil (2024: £1,120,000) to the directors.

11. | Ultimate controlling party

| The company was under the control of C.M. Calabria throughout the year, by virtue of his majority shareholding.