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REGISTERED NUMBER: 06668007 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2024

for

KINO DIGITAL LIMITED

KINO DIGITAL LIMITED (REGISTERED NUMBER: 06668007)






Contents of the Financial Statements
for the year ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


KINO DIGITAL LIMITED

Company Information
for the year ended 31 December 2024







DIRECTORS: M G S Breckon
B Laurent





REGISTERED OFFICE: Preston Park House
South Road
Brighton
East Sussex
BN1 6SB





REGISTERED NUMBER: 06668007 (England and Wales)





ACCOUNTANTS: Plus Accounting
Chartered Accountants
Preston Park House
South Road
Brighton
East Sussex
BN1 6SB

KINO DIGITAL LIMITED (REGISTERED NUMBER: 06668007)

Balance Sheet
31 December 2024

2024 2023
Notes £ £
FIXED ASSETS
Intangible assets 4 25,364 26,184
Tangible assets 5 475,842 700,449
501,206 726,633

CURRENT ASSETS
Stocks 11,383 9,644
Debtors 6 50,487 78,718
Cash at bank and in hand 173,225 188,244
235,095 276,606
CREDITORS
Amounts falling due within one year 7 (369,164 ) (275,932 )
NET CURRENT (LIABILITIES)/ASSETS (134,069 ) 674
TOTAL ASSETS LESS CURRENT
LIABILITIES

367,137

727,307

CREDITORS
Amounts falling due after more than one
year

8

(232,917

)

(346,065

)

PROVISIONS FOR LIABILITIES 9 (59,036 ) -
NET ASSETS 75,184 381,242

CAPITAL AND RESERVES
Called up share capital 10 219,952 219,952
Share premium 239,812 254,778
Retained earnings (384,580 ) (93,488 )
SHAREHOLDERS' FUNDS 75,184 381,242

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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.

KINO DIGITAL LIMITED (REGISTERED NUMBER: 06668007)

Balance Sheet - continued
31 December 2024


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 7 August 2025 and were signed on its behalf by:





B Laurent - Director


KINO DIGITAL LIMITED (REGISTERED NUMBER: 06668007)

Notes to the Financial Statements
for the year ended 31 December 2024

1. STATUTORY INFORMATION

Kino Digital 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.

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.

Turnover
Turnover is recognised at the point of sale, and is generated from the sale of cinema tickets and goods sold within the internal café's.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

KINO DIGITAL LIMITED (REGISTERED NUMBER: 06668007)

Notes to the Financial Statements - continued
for the year ended 31 December 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 28 (2023 - 25 ) .

4. INTANGIBLE FIXED ASSETS
Computer
Goodwill software Totals
£ £ £
COST
At 1 January 2024
and 31 December 2024 55,000 33,850 88,850
AMORTISATION
At 1 January 2024 55,000 7,666 62,666
Amortisation for year - 820 820
At 31 December 2024 55,000 8,486 63,486
NET BOOK VALUE
At 31 December 2024 - 25,364 25,364
At 31 December 2023 - 26,184 26,184

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£ £ £
COST
At 1 January 2024 262,045 1,268,149 1,530,194
Additions - 7,580 7,580
Disposals - (111,774 ) (111,774 )
At 31 December 2024 262,045 1,163,955 1,426,000
DEPRECIATION
At 1 January 2024 164,478 665,267 829,745
Charge for year 10,482 158,977 169,459
Eliminated on disposal - (49,046 ) (49,046 )
At 31 December 2024 174,960 775,198 950,158
NET BOOK VALUE
At 31 December 2024 87,085 388,757 475,842
At 31 December 2023 97,567 602,882 700,449

KINO DIGITAL LIMITED (REGISTERED NUMBER: 06668007)

Notes to the Financial Statements - continued
for the year ended 31 December 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors 2,605 3,404
Other debtors 47,882 75,314
50,487 78,718

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Bank loans and overdrafts 19,000 19,000
Hire purchase contracts 19,148 25,531
Payments on account - 7,443
Trade creditors 110,536 64,713
Taxation and social security 50,445 92,243
Other creditors 170,035 67,002
369,164 275,932

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£ £
Bank loans 7,917 26,917
Hire purchase contracts - 19,148
Other creditors 225,000 300,000
232,917 346,065

9. PROVISIONS FOR LIABILITIES
2024 2023
£ £
Deferred tax 59,036 -

Deferred tax
£
Provided during year 59,036
Balance at 31 December 2024 59,036

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £ £
219,952 Ordinary £1.00 219,952 219,952