REGISTERED NUMBER: 11595174 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

C.M.I.A LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C Ierodiaconou

REGISTERED OFFICE:

71-75 Shelton Street

London

WC2H 9HQ

REGISTERED NUMBER:

11595174 (England and Wales)

ACCOUNTANTS:

Rawlinson Pryde & Partners

Chartered Certified Accountants

Argent House

5 Goldington Road

Bedford

Bedfordshire

MK40 3JY

FIXED ASSETS

Investment property

4

398,787

398,787

CURRENT ASSETS

Debtors

5

4,302

1,509

Cash at bank

1,498

2,201

5,800

3,710

CREDITORS

Amounts falling due within one year

6

107,663

104,754

NET CURRENT LIABILITIES

(101,863

)

(101,044

)

TOTAL ASSETS LESS CURRENT LIABILITIES

296,924

297,743

CREDITORS

Amounts falling due after more than one year

7

273,036

273,036

NET ASSETS

23,888

24,707

CAPITAL AND RESERVES

Called up share capital

1

1

Fair value reserve

9

35,565

35,565

Retained earnings

(11,678

)

(10,859

)

23,888

24,707

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

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 21 September 2026 and were signed by:

C Ierodiaconou - Director

1.	STATUTORY INFORMATION

C.M.I.A 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

Turnover

Turnover represents gross invoiced rent receivable.

Rent receivable is recognised on a straight line basis over the term of the relevant rental period.

Reimbursed expenses recharged are recognised in the period in which they relate to on a straight line basis to offset the expense incurred

Investment properties

Investment properties are initially measured at cost including transaction costs. Subsequently they are measured at fair value at each reporting date. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit and loss and each reporting date is transferred, net of deferred taxation, from retained earnings to a non-distributable fair value reserve.

Investment properties are subject to valuation by the director or by external valuers, determined on the fair value basis using the market approach: based on market transactions involving identical or similar assets.

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. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all liabilities.

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method. less impairment. If an arrangement constitutes a financing transaction it is measured at the present value of the future payments discounted at a market rate of interest for similar debt instrument. The present value of financial asset or financial liability that is repayable on demand is equal to the undiscounted cash amount expected to be paid or received.

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.

Impairment

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists the recoverable amount of the asset, or asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount an impairment loss is recognised in the profit and loss unless the asset is carried at a revalued amount where the impairment loss is a decrease in revaluation.

3.	EMPLOYEES AND DIRECTORS

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

4.	INVESTMENT PROPERTY

Total

£

COST OR VALUATION

At 1 October 2024

and 30 September 2025

398,787

NET BOOK VALUE

At 30 September 2025

398,787

At 30 September 2024

398,787

Cost or valuation at 30 September 2025 is represented by:

£

Valuation in 2020

39,500

Cost

359,287

398,787

If the investment property had not been revalued It would have been included at the following historical cost:

30.9.25

30.9.24

£

£

Cost

359,287

359,287

The investment property was valued on an open market basis on 30 September 2025 by Mr C Ierodiaconou .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Deferred tax asset

4,302

1,509

Deferred tax asset

30.9.25

30.9.24

£

£

Tax losses carried forward

11,826

9,033

Deferred tax on revaluation

(7,524

)

(7,524

)

4,302

1,509

The company has included the deferred tax asset arising from trading loses to the extent that the directors are of the opinion that suitable profits will arise in the future against which this asset can be recovered.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Directors' current accounts

106,230

102,840

Accrued expenses

1,433

1,914

107,663

104,754

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Other loans more 5yrs non-inst

273,036

273,036

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Other loans more 5yrs non-inst

273,036

273,036

8.	SECURED DEBTS

The following secured debts are included within creditors:

30.9.25

30.9.24

£

£

Other loans

273,036

273,036

The mortgage in other loans is secured by a first legal mortgage charges over the property on which the loan is held.

9.

RESERVES

Fair

value

reserve

£

At 1 October 2024

and 30 September 2025

35,565