THE BIRKS CINEMA LIMITED

Company Registration Number:
SC428528 (Scotland)

Unaudited statutory accounts for the year ended 29 March 2023

Period of accounts

Start date: 1 April 2022

End date: 29 March 2023

THE BIRKS CINEMA LIMITED

Contents of the Financial Statements

for the Period Ended 29 March 2023

Balance sheet
Additional notes
Balance sheet notes

THE BIRKS CINEMA LIMITED

Balance sheet

As at 29 March 2023

Notes 2023 2022


£

£
Current assets
Stocks: 3 3,732 4,441
Debtors: 4 13,074 12,659
Cash at bank and in hand: 15,796 53,141
Total current assets: 32,602 70,241
Creditors: amounts falling due within one year: 5 ( 204,034 ) ( 203,847 )
Net current assets (liabilities): (171,432) (133,606)
Total assets less current liabilities: (171,432) ( 133,606)
Total net assets (liabilities): (171,432) (133,606)
Capital and reserves
Called up share capital: 2 2
Profit and loss account: (171,434 ) (133,608 )
Total Shareholders' funds: ( 171,432 ) (133,606)

The notes form part of these financial statements

THE BIRKS CINEMA LIMITED

Balance sheet statements

For the year ending 29 March 2023 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 15 August 2023
and signed on behalf of the board by:

Name: Mr D Swan
Status: Director

The notes form part of these financial statements

THE BIRKS CINEMA LIMITED

Notes to the Financial Statements

for the Period Ended 29 March 2023

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts. The company recognises revenue when: The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.

    Valuation information and policy

    Stocks are stated at the lower of cost and estimated selling price.

    Other accounting policies

    Going ConcernAs in previous years, the company is dependent upon the continued support of The Birks Cinema Trust. As a result, the Directors have concluded that preparing the accounts on the going concern basis is appropriate, notwithstanding that the company's assets are exceeded by its liabilities at the Balance Sheet date.

THE BIRKS CINEMA LIMITED

Notes to the Financial Statements

for the Period Ended 29 March 2023

  • 2. Employees

    2023 2022
    Average number of employees during the period 16 9

THE BIRKS CINEMA LIMITED

Notes to the Financial Statements

for the Period Ended 29 March 2023

3. Stocks

2023 2022
£ £
Stocks 3,732 4,441
Total 3,732 4,441

THE BIRKS CINEMA LIMITED

Notes to the Financial Statements

for the Period Ended 29 March 2023

4. Debtors

2023 2022
£ £
Trade debtors 8,733 832
Other debtors 4,341 11,827
Total 13,074 12,659

THE BIRKS CINEMA LIMITED

Notes to the Financial Statements

for the Period Ended 29 March 2023

5. Creditors: amounts falling due within one year note

2023 2022
£ £
Trade creditors 11,185 6,663
Taxation and social security 19,906 12,764
Accruals and deferred income 6,770 54,788
Other creditors 166,173 129,632
Total 204,034 203,847