REGISTERED NUMBER: 03473731 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st December 2025

for

MCM Architecture Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

8

DIRECTORS:

Mr J M Race

Mr S E Hatcher

Mr D Parmar

Ms S Pope-Ellis

REGISTERED OFFICE:

4th Floor

Great Suffolk Yard

131 Great Suffolk Street

London

SE1 1PP

REGISTERED NUMBER:

03473731 (England and Wales)

ACCOUNTANTS:

Dunkley's

Chartered Certified Accountants

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

BS32 4JY

FIXED ASSETS

Tangible assets

4

35,527

45,933

CURRENT ASSETS

Debtors

5

1,462,164

879,363

Prepayments and accrued income

-

213,833

Cash at bank and in hand

472,220

347,580

1,934,384

1,440,776

CREDITORS

Amounts falling due within one year

6

1,131,624

1,051,993

NET CURRENT ASSETS

802,760

388,783

TOTAL ASSETS LESS CURRENT LIABILITIES

838,287

434,716

CREDITORS

Amounts falling due after more than one year

7

-

(17,817

)

PROVISIONS FOR LIABILITIES

(6,750

)

(8,727

)

NET ASSETS

831,537

408,172

CAPITAL AND RESERVES

Called up share capital

9

315,000

315,000

Share premium

10

2,000

2,000

Capital redemption reserve

10

153,000

153,000

Retained earnings

10

361,537

(61,828

)

SHAREHOLDERS' FUNDS

831,537

408,172

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 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.

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 14th July 2026 and were signed on its behalf by:

Mr J M Race - Director

1.	STATUTORY INFORMATION

MCM Architecture Ltd 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.

Turnover

The turnover and profit (2024: loss) before taxation are attributable to the company’s single principal activity.

Revenue from the provision of architectural services is recognised as the services are performed, based on the proportion of the service completed at the reporting date, where the outcome of the transaction can be measured reliably.

The company operates in a single class of business and generates all of its turnover within the United Kingdom.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

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.

There is no tax payable.

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.

The financial statements are presented in £ sterling, which is the company's functional and presentation currency.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the profit or loss on a straight line basis over the period of the lease. Some lease agreements hold an option to buy at the end of the lease. This option to buy is not determined until the lease is over and is assessed on an item by item basis. If the option to buy is exercised, the item will be capitalised and depreciated accordingly

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.

Going concern

The financial statements have been prepared on a going concern basis.

As at 31 December 2025, the company reported net assets of £831,537 (2024: £408,172). The directors have reviewed the company’s cash flow forecasts and operating performance and consider that the company has adequate resources to continue in operational existence for the foreseeable future.

Accordingly, the directors consider it appropriate to continue to adopt the going concern basis in preparing the financial statements.

Cash & cash equivalents

Cash and cash equivalents consist solely of the balance held in the company's bank current account. Cash is defined as cash on hand and demand deposits, while cash equivalents are short term, highly liquid investments that are readily convertible to known amounts of cash and are subject to an insignificant risk of changes in value. The company does not hold any short term investments and does not operate an overdraft facility.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 32 (2024 - 36 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1st January 2025

226,371

49,794

276,165

Additions

1,260

-

1,260

At 31st December 2025

227,631

49,794

277,425

DEPRECIATION

At 1st January 2025

203,029

27,203

230,232

Charge for year

6,018

5,648

11,666

At 31st December 2025

209,047

32,851

241,898

NET BOOK VALUE

At 31st December 2025

18,584

16,943

35,527

At 31st December 2024

23,342

22,591

45,933

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

1,035,550

493,724

Other debtors

219,133

221,375

Directors' current accounts

44

-

Prepayments

207,437

164,264

1,462,164

879,363

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

17,817

26,725

Trade creditors

269,330

236,296

Social security and other taxes

61,643

52,150

VAT

122,971

62,622

Other creditors

23,954

7,728

Accrued expenses

635,909

666,472

1,131,624

1,051,993

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans - 1-2 years

-

17,817

8.	LEASING AGREEMENTS

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

31.12.25

31.12.24

£

£

Within one year

299,971

332,711

Between one and five years

889,218

892,783

In more than five years

1,037,421

1,333,827

2,226,610

2,559,321

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

315,000

Ordinary

£1

315,000

315,000

10.

RESERVES

Capital

Retained

Share

redemption

earnings

premium

reserve

Totals

£

£

£

£

At 1st January 2025

(61,828

)

2,000

153,000

93,172

Profit for the year

423,365

423,365

At 31st December 2025

361,537

2,000

153,000

516,537

11.	CONTINGENT LIABILITIES

The company had no contingent liabilities.

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st December 2025 and 31st December 2024:

31.12.25

31.12.24

£

£

Mr J M Race

Balance outstanding at start of year

-

-

Amounts advanced

44

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

44

-

The amount outstanding at the year end was repaid in full within nine months of the reporting date. No interest was applied to the balance.

13.	POST BALANCE SHEET EVENTS

There were no post balance sheet events.

14.	ULTIMATE CONTROLLING PARTY

The immediate parent undertaking is MCM Enterprise Holdings Ltd (company number 09883267), incorporated in the United Kingdom.

The company is ultimately controlled by a number of individual shareholders and, in the opinion of the directors, there is no single ultimate controlling party.

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 MCM Architecture Ltd for the year ended 31st December 2025 which comprise the Income Statement, 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of MCM Architecture Ltd, 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 MCM Architecture Ltd and state those matters that we have agreed to state to the Board of Directors of MCM Architecture Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that MCM Architecture Ltd 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 MCM Architecture Ltd. You consider that MCM Architecture Ltd 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 MCM Architecture Ltd. 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.

Dunkley's

Chartered Certified Accountants

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

BS32 4JY

14th July 2026