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COMPANY REGISTRATION NUMBER: 11099529

Material Works Architecture Limited

Filleted Unaudited Financial Statements

31 December 2025

Material Works Architecture Limited

Financial Statements

Year ended 31 December 2025

Contents | Page

Statement of financial position | 1

Notes to the financial statements | 3

Material Works Architecture Limited

Statement of Financial Position

31 December 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 2,903 | 3,836

Current assets

Stocks | 5,000 |  | 5,000
Debtors | 6 | 4,198 |  | 12,317
Cash at bank and in hand | 76,806 |  | 133,998
| -------- |  | ---------
| 86,004 |  | 151,315

Creditors: amounts falling due within one year | 7 | 108,754 |  | 131,545
| --------- |  | ---------
Net current (liabilities)/assets |  | ( 22,750) | 19,770
|  | -------- | --------
Total assets less current liabilities |  | ( 19,847) | 23,606

Provisions |  | 726 | 959
|  | -------- | --------
Net (liabilities)/assets |  | ( 20,573) | 22,647
|  | -------- | --------

Capital and reserves

Called up share capital | 8 |  | 100 | 100
Profit and loss account |  | ( 20,673) | 22,547
|  | -------- | --------
Shareholders (deficit)/funds |  | ( 20,573) | 22,647
|  | -------- | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Material Works Architecture Limited

Statement of Financial Position (continued)

31 December 2025
These financial statements were approved by the board of directors and authorised for issue on 5 August 2026 , and are signed on behalf of the board by:

R D Hayward | J Z A Dick
Director | Director

Company registration number: 11099529

Material Works Architecture Limited

Notes to the Financial Statements

Year ended 31 December 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 146 New London Road, Chelmsford, Essex, CM2 0AW.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The financial statements have been prepared on the going concern basis. The directors have confirmed that financial support will continue to be made available to the company and that repayment of the director’s loan account will not be demanded for at least twelve months from the date of approval of these financial statements. Accordingly, the directors consider it appropriate to prepare the financial statements on the going concern basis.
Revenue recognition
Turnover represents the amounts invoiced for services rendered, net of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fixtures and fittings | - | 25% straight line
| Equipment | - | 25% straight line

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 3 ).
5. Tangible assets

| Fixtures and fittings | Equipment | Total
| £ | £ | £
Cost |  |  |
At 1 January 2025 | 2,066 | 15,047 | 17,113
Additions | – | 717 | 717
| ------- | -------- | --------
At 31 December 2025 | 2,066 | 15,764 | 17,830
| ------- | -------- | --------
Depreciation |  |  |
At 1 January 2025 | 1,538 | 11,739 | 13,277
Charge for the year | 212 | 1,438 | 1,650
| ------- | -------- | --------
At 31 December 2025 | 1,750 | 13,177 | 14,927
| ------- | -------- | --------
Carrying amount |  |  |
At 31 December 2025 | 316 | 2,587 | 2,903
| ------- | -------- | --------
At 31 December 2024 | 528 | 3,308 | 3,836
| ------- | -------- | --------

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 960 | –
Corporation tax repayable | – | 9,079
Other debtors | 3,238 | 3,238
| ------- | --------
| 4,198 | 12,317
| ------- | --------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Accruals and deferred income | 1,865 | 1,775
Social security and other taxes | 326 | 3,605
Director loan accounts | 103,643 | 120,643
Other creditors | 2,920 | 5,522
| --------- | ---------
| 108,754 | 131,545
| --------- | ---------

8. Called up share capital
Issued, called up and fully paid

| 2025 | 2024
| No. | £ | No. | £
A Ordinary shares of £ 1 each | 50 | 50 | 50 | 50
B Ordinary shares of £ 1 each | 50 | 50 | 50 | 50
| ---- | ---- | ---- | ----
| 100 | 100 | 100 | 100
| ---- | ---- | ---- | ----

9. Operating leases
The total future minimum lease payments under non-cancellable operating leases are as follows:

| 2025 | 2024
| £ | £
Not later than 1 year | 11,732 | 11,732
Later than 1 year and not later than 5 years | 16,620 | 28,352
| -------- | --------
| 28,352 | 40,084
| -------- | --------

10. Related party transactions
At the year end the company owed its directors £103,643 (2024 - £120,643) which is shown amongst creditors.