CHAMBERLAIN MOSS KING ARCHITECTURE LTD


Directors	P J Chamberlain
	M T Moss


Company Secretary	W Hollick


Registered Address	97a Glebe Street
	Penarth
	Vale Of Glamorgan
	CF64 1EE


Registered Number	03731657 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		163,271		158,515
Investments	4		1,075,251		1,063,262
			1,238,522		1,221,777
Current assets
Debtors		73,772		57,557
Cash at bank and on hand		128,933		165,095
		202,705		222,652
Creditors amounts falling due within one year	5	(81,933)		(75,729)
Net current assets (liabilities)			120,772		146,923
Total assets less current liabilities			1,359,294		1,368,700
Net assets			1,359,294		1,368,700
Capital and reserves
Called up share capital			114		114
Profit and loss account			1,359,180		1,368,586
Shareholders' funds			1,359,294		1,368,700

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 4 June 2026, and are signed on its behalf by:

M T Moss
Director
Registered Company No. 03731657

CHAMBERLAIN MOSS KING ARCHITECTURE LTD

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Employee 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

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Land and buildings	2	-
Fixtures and fittings	-	4
Office Equipment	-	4

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Finance leases and hire purchase contracts
	Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	4		4

3.	Tangible fixed assets

	Land & buildings	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 April 25	163,000	906	30,057	193,963
Additions	-	4,292	1,791	6,083
At 31 March 26	163,000	5,198	31,848	200,046
Depreciation and impairment
At 01 April 25	6,327	207	28,914	35,448
Charge for year	815	33	479	1,327
At 31 March 26	7,142	240	29,393	36,775
Net book value
At 31 March 26	155,858	4,958	2,455	163,271
At 31 March 25	156,673	699	1,143	158,515

4.	Fixed asset investments
	1 Loans to group undertakings and participating interests 2 Other investments other than loans

	Loans to groups¹	Other investments²	Total
	£	£	£
Cost or valuation
At 01 April 25	926,471	136,791	1,063,262
Revaluations	-	11,989	11,989
At 31 March 26	926,471	148,780	1,075,251
Net book value
At 31 March 26	926,471	148,780	1,075,251
At 31 March 25	926,471	136,791	1,063,262

	Notes
	¹Loans to group undertakings and participating interests ²Other investments other than loans

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	2,115	859
Taxation and social security	77,018	72,164
Accrued liabilities and deferred income	2,800	2,706
Total	81,933	75,729

6.	Other commitments
	At 31st March 2025 the company had total commitments under non-cancellable operating leases over the remaining life of those leases, of £448 (2025 - £1,120).

7.	Related party transactions
	Total dividends of £158,725 were paid to CMKA Holdings Ltd, the company's parent company. At 31st March 2026 the company was owed £926,471 (2025 - £926,471) in respect of a loan by CMKA Holdings Ltd, the company's parent company.

8.	Further information regarding the company's financial position
	The company is a wholly owned subsidiary of CMKA Holdings Ltd. The parent company's registered office and business address is 97a Glebe Street, Penarth, South Glamorgan, CF64 1EE