REGISTERED NUMBER: 02542070 (England and Wales)

Report of the Director and

Unaudited Financial Statements for the Year Ended 31 July 2025

for

C.M.G. Investments Limited

Page

Company Information

1

Report of the Director

2

Abridged Balance Sheet

3

Notes to the Financial Statements

5

DIRECTOR:

Mr M Georgiou

REGISTERED OFFICE:

33 Moorhurst Avenue Goffs Oak

Waltham Cross

United Kingdom

Hertfordshire

EN7 5LD

REGISTERED NUMBER:

02542070 (England and Wales)

ACCOUNTANTS:

M Georghiades & Associates

Chartered Certified Accountants

130A Darkes Lane

Potters Bar

Hertfordshire

EN6 1AF

The director presents his report with the financial statements of the company for the year ended 31 July 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of other letting and operating of own or leased real estate.

EVENTS SINCE THE END OF THE YEAR

Information relating to events since the end of the year is given in the notes to the financial statements.

DIRECTOR

Mr M Georgiou held office during the whole of the period from 1 August 2024 to the date of this report.

ONGOING CONFLICTS : RUSSIA - UKRAINE AND ISRAEL-USA-IRAN & MIDDLE EAST

This ongoing Russia - Ukraine conflict has resulted in going concern becoming a significant risk. The United States and Europe have avoided direct military conflict with Russia amid its conflict with Ukraine. They have however used a set of financial sanctions to limit Russia's access to financial resources. The impact of the sanctions may result in difficulties for the company to operate. Neither C.M.G. Investments Limited nor the owners are currently on the sanctions list at the time of this report, however this may change as the situation changes.

The ongoing Israel - Gaza - USA - Iran and Middle East conflict

The ongoing Israel - Gaza conflict has resulted in no major impact to cause significant operational risks and that the company continues to assess the nature and extent of any risks and uncertainties arising from these events.

BREXIT

The Company need to continue to assess the nature and extent of risks and uncertainties arising from Brexit. The UK and EU are still within negotiations as to how the future trading relationship will operate after the transition period has ended. The conclusion of those discussions and subsequent agreements may impact on the future performance and position of the business including its solvency, liquidity and going concern. As such, appropriate disclosures should be given as part of the reporting requirements within the Strategic Report/Directors' Report.

CLIMATE CHANGES AND ENVIRONMENTAL RISKS RESPONSIBILITIES

Climate changes and environmental responsibility

Despite the fact that our organisation offering rental and property management of own real estate, we are always consider the environmental sustainability. Future business performance will be impacted by our ability to effectively manage the transition to a low carbon economy balancing commercial decisions with the environmental responsibility, agreeing business-wide decarbonisation priorities and managing changes in customer preferences.

This include management of the increasing costs associated with sustainable materials, recycling carbon pricing and further technological, policy and regulatory interventions.

We are operating in a world and a sector with high pressure from carbon-conscious customers, government bodies and regulators to operate in a more environmentally conscious manner. To respond to the circular economy, waste reduction and low carbon products and use of a recycled parts and related components.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mr M Georgiou - Director

18 July 2026

FIXED ASSETS

Tangible assets

4

1,535,000

1,535,000

Investments

5

61,500

61,500

1,596,500

1,596,500

CURRENT ASSETS

Debtors

30,871

33,767

Cash at bank

105,604

104,295

136,475

138,062

CREDITORS

Amounts falling due within one year

144,879

136,257

NET CURRENT (LIABILITIES)/ASSETS

(8,404

)

1,805

TOTAL ASSETS LESS CURRENT LIABILITIES

1,588,096

1,598,305

PROVISIONS FOR LIABILITIES

6

214,493

214,493

NET ASSETS

1,373,603

1,383,812

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

8

1,373,503

1,383,712

SHAREHOLDERS' FUNDS

1,373,603

1,383,812

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 July 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 July 2026 and were signed by:

Mr M Georgiou - Director

1.	STATUTORY INFORMATION

C.M.G. Investments 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover includes earned from the rental of buy to let properties. Turnover is recognised on the accruals basis in the month the rent is due.

Tangible fixed assets

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

Freehold property

-

not provided

Investment Properties

In accordance with the new requirements of the Financial Reporting Standards (FRS102), Investment property is carried at fair value. Gains are recognised in the income statement. Deferred tax is provided on these gains at the rate expected to apply when the property is sold.

The effect of depreciation and amortisation on value is already reflected annually in the valuation of property, and the amount attributed to this factor by the valuers cannot reasonably be separately identified or quantified. FRS102 requires valuation at fair value, unless fair value cannot be obtained without undue cost or effort, gains to be recognised in profit and loss and deferred tax to be provided for.Under FRS102, the valuation would be under the fair value provisions of Companies Act 2006 (CA 2006), and is not a departure. In the balance sheet that gains should be included in a fair value reserves rather than the revaluation reserve.

Investment property comprises of freehold building. This comprise mainly of rental unit, and is measured initially at cost, including related transaction costs. This is held as an investment to earn rental income and for capital appreciation and is stated at fair value at the Balance Sheet date.

After initial recognition investment property is carried at fair value, based on amount paid, it is then determined annually by independent external valuers or held at Director's fair valuation if appropriate. The surplus or deficit arising from these valuations are transferred to or from fair value reserve. When an existing investment property is redeveloped or continue use as an investment property, it remains an investment property whilst in development.

The fair value of investment property reflects, among other things, rental income from current leases and assumptions about rental income from future leases in light of current market conditions.

Subsequent expenditure is added to the asset's carrying amount only when it is probable that future economic benefits associated with the item will flow to the company and the costs of the item can be measured reliably. All other repairs and maintenance costs are charged to the Profit and Loss Account during the financial period in which they are incurred.

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.

No provision has been made for deferred tax on gains recognised on revaluing the investment property to its market value or on the sale of property where potentially taxable gains have been rolled over into replacement asset.

Such tax would become payable only if the property was sold without it being possible to claim rollover relief. The total amount of tax that would be payable in the event of a sale is not quantifiable as the company has no plans to sell the property in to the foreseeable future.

Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

Debtors

Short term debtors are measured at a transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised costs determined using the effective interest method, less any impairments losses for bad and doubtful debts.

Provisions

Provisions (ie./ liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 August 2024

and 31 July 2025

1,599,466

DEPRECIATION

At 1 August 2024

and 31 July 2025

64,466

NET BOOK VALUE

At 31 July 2025

1,535,000

At 31 July 2024

1,535,000

The directors of the company have decided not to revalued the properties held as an Investment. These investment are stated in the financial statements at fair value. The directors believe that by their opinion that the current market value of the properties are approximately the same.This is a fair and appropriate valuation to their opinion which it was based on the valuation of similar properties in the area of which each property it is situated.

A legal charge is held over the properties in the company by National Westminster Bank Plc.

5.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

At 1 August 2024

and 31 July 2025

61,500

NET BOOK VALUE

At 31 July 2025

61,500

At 31 July 2024

61,500

The company held 500 ordinary shares of £1.00 each in Millennium Estates Services Limited being 50% of the entity's issued share capital.

The company during the period has purchased back its own shares from the other company director / shareholder and by virtue of this transaction the company has increase it's total number of shares held in Thorpe Grange Investments Limited to 3,000 ordinary shares of £1.00 each which represents the entire 100% shareholding of the entity's issued share capital. .

6.	PROVISIONS FOR LIABILITIES

31.7.25

31.7.24

£

£

Deferred tax

Accelerated capital allowances

214,493

214,493

Deferred

tax

£

Balance at 1 August 2024

214,493

Balance at 31 July 2025

214,493

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

£

100

Ordinary Shares

£1.00

100

100

8.

RESERVES

Retained

earnings

£

At 1 August 2024

1,383,712

Deficit for the year

(10,209

)

At 31 July 2025

1,373,503

9.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with its own directors and shareholders.

10.	POST BALANCE SHEET EVENTS

The ongoing Russia - Ukraine conflict - This ongoing conflict has resulted in going concern becoming a significant risk. The United States and Europe have avoided direct military conflict with Russia amid its conflict with Ukraine. They have however used a set of financial sanctions to limit Russia's access to financial resources. The impact of the sanctions may result in difficulties for the company to operate. Neither C.M.G. Investments Limited nor the owners are currently on the sanctions list at the time of this report, however this may change as the situation changes.

The ongoing Israel - Gaza - USA - Iran and Middle East conflict

The ongoing Israel - Gaza conflict has resulted in no major impact to cause significant operational risks and that the company continues to assess the nature and extent of any risks and uncertainties arising from these events.

11.	GENERAL INFORMATION

C.M.G. Investments Limited is a private limited company limited by shares. The company it is incorporated in England and Wales with registration number 02542070.

The company's registered office it is situated at 33 Moorhurst Avenue, Goffs Oak, Waltham Cross, Hertfordshire, EN7 5LD, United Kingdom.

12.	ENVIRONMENTAL RISKS AND CLIMATE CHANGES RESPONSIBILITIES

Environmental Risks

Due to the nature of the entity's operational activities there's no exposure to significant environmental risks.

Climate changes and environmental responsibility

Despite the fact that our organisation offering rental and property management and letting services of our own real estate, we are always consider the environmental sustainability. Future business performance will be impacted by our ability to effectively manage the transition to a low carbon economy balancing commercial decisions with the environmental responsibility, agreeing business-wide decarbonisation priorities and managing changes in customer preferences.

This include management of the increasing costs associated with sustainable materials, recycling carbon pricing and further technological, policy and regulatory interventions.

We are operating in a world and a sector with high pressure from carbon-conscious customers, government bodies and regulators to operate in a more environmentally conscious manner. To respond to the circular economy, waste reduction and low carbon products and use of a recycled parts and related components.