REGISTERED NUMBER: 08792194 (England and Wales)

Financial Statements

for the Year Ended 31 December 2025

for

CMC Capital Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

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

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

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.

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.

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

10.	Directors' advances, credits and guarantees

11.	Ultimate controlling party