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REGISTERED NUMBER: 08323711 (England and Wales)

CFMA LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

| CFMA LIMITED (REGISTERED NUMBER: 08323711) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 31 March 2026

Page |

| Company information | 1 |

| Balance sheet | 2 |

| Notes to the financial statements | 4 |

| Chartered accountants' report | 8 |

| CFMA LIMITED |

COMPANY INFORMATION

for the year ended 31 March 2026

| DIRECTORS: | P J Maskell

| Mrs J A Maskell

| SECRETARY: | P J Maskell

| REGISTERED OFFICE: | Churchfield Cottage

| Fawley

| Henley-on-Thames

| RG9 6HZ

| REGISTERED NUMBER: | 08323711 (England and Wales)

| ACCOUNTANTS: | Berringers LLP

| Chartered Accountants

| Lygon House

| 50 London Road

| Bromley

| Kent

| BR1 3RA

| CFMA LIMITED (REGISTERED NUMBER: 08323711) |

BALANCE SHEET

31 March 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 14,251 |  | 18,613 |  |

CURRENT ASSETS

Debtors | 5 | 3,635 |  | 5,801 |  |

Investments | 6 | 10,611 |  | 15,597 |  |

Cash at bank | 62,216 |  | 55,224 |  |

76,462 |  | 76,622 |  |

CREDITORS

Amounts falling due within one year | 7 | 4,317 |  | 11,274 |  |

NET CURRENT ASSETS | 72,145 |  | 65,348 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 86,396 |  | 83,961 |  |

PROVISIONS FOR LIABILITIES | 8 | 3,563 |  | 4,653 |  |

NET ASSETS | 82,833 |  | 79,308 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 82,831 |  | 79,306 |  |

82,833 |  | 79,308 |  |

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

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

| CFMA LIMITED (REGISTERED NUMBER: 08323711) |

BALANCE SHEET - continued

31 March 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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 May 2026 and were signed on its behalf by:

P J Maskell - Director

| CFMA LIMITED (REGISTERED NUMBER: 08323711) |

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 March 2026

1. | STATUTORY INFORMATION

| CFMA Limited 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.

| Critical accounting judgements and key sources of estimation uncertainty

| In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future

| periods.

| 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.

| Fixtures and fittings | - | 25% straight line

| Motor vehicles | - | 25% straight line

| CFMA LIMITED (REGISTERED NUMBER: 08323711) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2026

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the

| effective interest method unless the arrangement constitutes a financing transaction, where the transaction

| is measured at the present value of the future receipts discounted at a market rate of interest. Financial

| assets classified as receivable within one year are not amortised.

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual

| arrangements entered into. An equity instrument is any contract that evidences a residual interest in the

| assets of the company after deducting all of its liabilities.

| Basic financial liabilities

| Basic financial liabilities, including creditors , bank loans, loans from fellow group companies and preference

| shares that are classified as debt, are initially recognised at transaction price unless the arrangement

| constitutes a financing transaction, where the debt instrument is measured at the present value of the

| future payments discounted at a market rate of interest. Financial liabilities classified as payable within one

| year are not amortised.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course

| of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one

| year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at

| transaction price and subsequently measured at amortised cost using the effective interest method.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| CFMA LIMITED (REGISTERED NUMBER: 08323711) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2026

2. | ACCOUNTING POLICIES - continued

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2025 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Motor |

| fittings |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 April 2025 | 6,529 |  | 20,601 |  | 27,130 |  |

| Additions | 1,247 |  | - |  | 1,247 |  |

| Disposals | (3,109 | ) | - |  | (3,109 | ) |

| At 31 March 2026 | 4,667 |  | 20,601 |  | 25,268 |  |

| DEPRECIATION

| At 1 April 2025 | 5,942 |  | 2,575 |  | 8,517 |  |

| Charge for year | 459 |  | 5,150 |  | 5,609 |  |

| Eliminated on disposal | (3,109 | ) | - |  | (3,109 | ) |

| At 31 March 2026 | 3,292 |  | 7,725 |  | 11,017 |  |

| NET BOOK VALUE

| At 31 March 2026 | 1,375 |  | 12,876 |  | 14,251 |  |

| At 31 March 2025 | 587 |  | 18,026 |  | 18,613 |  |

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

2026 | 2025 |

£ | £ |

| Trade debtors | 3,378 |  | 5,460 |  |

| Other debtors | 257 |  | 341 |  |

3,635 |  | 5,801 |  |

| CFMA LIMITED (REGISTERED NUMBER: 08323711) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2026

6. | CURRENT ASSET INVESTMENTS

2026 | 2025 |

£ | £ |

| Other investments | 10,611 |  | 15,597 |  |

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

2026 | 2025 |

£ | £ |

| Taxation and social security | 2,984 |  | 9,303 |  |

| Other creditors | 1,333 |  | 1,971 |  |

4,317 |  | 11,274 |  |

8. | PROVISIONS FOR LIABILITIES

2026 | 2025 |

£ | £ |

| Deferred taxation | 3,563 |  | 4,653 |  |

| Deferred |

| tax |

£ |

| Balance at 1 April 2025 | 4,653 |  |

| Provided during year | (1,090 | ) |

| Balance at 31 March 2026 | 3,563 |  |

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

CFMA LIMITED

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, we have prepared for your approval the financial statements of CFMA Limited for the year ended 31 March 2026 which comprise the Statement of income and retained earnings, Balance sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are 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 CFMA Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of CFMA Limited and state those matters that we have agreed to state to the Board of Directors of CFMA Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CFMA Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that CFMA Limited 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 CFMA Limited. You consider that CFMA Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of CFMA Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Berringers LLP

Chartered Accountants

Lygon House

50 London Road

Bromley

Kent

BR1 3RA

26 May 2026