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REGISTERED NUMBER: 00701366 (England and Wales)















CHESHIRE COUNTY CINEMAS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023






CHESHIRE COUNTY CINEMAS LIMITED (REGISTERED NUMBER: 00701366)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CHESHIRE COUNTY CINEMAS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTORS: R I Godfrey
R W Godfrey





SECRETARY: R W Godfrey





REGISTERED OFFICE: Darland House
44 Winnington Hill
Northwich
Cheshire
CW8 1AU





REGISTERED NUMBER: 00701366 (England and Wales)






CHESHIRE COUNTY CINEMAS LIMITED (REGISTERED NUMBER: 00701366)

BALANCE SHEET
31 MARCH 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 25,049 27,427
Investment property 5 7,200,000 7,050,000
7,225,049 7,077,427

CURRENT ASSETS
Stocks - 59
Debtors 6 29,632 30,865
Cash at bank and in hand 1,943 2,315
31,575 33,239
CREDITORS
Amounts falling due within one year 7 141,080 105,318
NET CURRENT LIABILITIES (109,505 ) (72,079 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

7,115,544

7,005,348

CREDITORS
Amounts falling due after more than one
year

8

(72,459

)

(72,459

)

PROVISIONS FOR LIABILITIES (1,020,680 ) (983,180 )
NET ASSETS 6,022,405 5,949,709

CAPITAL AND RESERVES
Called up share capital 10 6,000 6,000
Share premium 43,788 43,788
Capital redemption reserve 14,000 14,000
Profit and loss account 5,958,617 5,885,921
SHAREHOLDERS' FUNDS 6,022,405 5,949,709

CHESHIRE COUNTY CINEMAS LIMITED (REGISTERED NUMBER: 00701366)

BALANCE SHEET - continued
31 MARCH 2023


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 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 19 October 2023 and were signed on its behalf by:




R I Godfrey - Director



R W Godfrey - Director


CHESHIRE COUNTY CINEMAS LIMITED (REGISTERED NUMBER: 00701366)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1. STATUTORY INFORMATION

Cheshire County Cinemas 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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 is the total amount, excluding value added tax, receivable by way of admission charges and sales of goods and services to third parties during the year.


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 - 2% and 10% on cost
Fixtures and fittings - 10% on reducing balance
Computer equipment - 33% on cost

No depreciation is taken on freehold land.

Investment property
Investment property is included at fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Stocks
Stocks are valued at the lower of cost and net realisable value. Cost is the amount invoiced by the supplier.


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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2022 - 6 ) .

CHESHIRE COUNTY CINEMAS LIMITED (REGISTERED NUMBER: 00701366)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold and Computer
property fittings equipment Totals
£    £    £    £   
COST
At 1 April 2022
and 31 March 2023 49,461 66,057 16,118 131,636
DEPRECIATION
At 1 April 2022 32,050 57,521 14,638 104,209
Charge for year 832 854 692 2,378
At 31 March 2023 32,882 58,375 15,330 106,587
NET BOOK VALUE
At 31 March 2023 16,579 7,682 788 25,049
At 31 March 2022 17,411 8,536 1,480 27,427

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2022 7,050,000
Revaluations 150,000
At 31 March 2023 7,200,000
NET BOOK VALUE
At 31 March 2023 7,200,000
At 31 March 2022 7,050,000


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 500 50
Other debtors 20,972 25,698
Prepayments and accrued income 8,160 5,117
29,632 30,865

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 43,727 43,167
Trade creditors 10,623 4,018
Corporation tax 11,189 13,189
Social security and other taxes 4,852 4,942
Accruals & deferred income 45,217 9,804
Deposits received in advance 25,472 30,198
141,080 105,318

CHESHIRE COUNTY CINEMAS LIMITED (REGISTERED NUMBER: 00701366)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Other creditors 35,646 35,646
Directors' loan accounts 36,813 36,813
72,459 72,459

9. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Bank overdrafts 43,727 43,167

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
4,410 Ordinary £1 4,410 4,410
795 Ordinary 'A' £1 795 795
795 Ordinary 'B' £1 795 795
6,000 6,000