REGISTERED NUMBER: 10973171 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2024

for

Kino Cinemas Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs G M W Margrett

Mr A P S Robinson

REGISTERED OFFICE:

Hine House

25 Regent Street

Nottingham

NG1 5BS

REGISTERED NUMBER:

10973171 (England and Wales)

ACCOUNTANTS:

Mellor Oxland LLP

Hine House

25 Regent Street

Nottingham

Nottinghamshire

NG1 5BS

FIXED ASSETS

Investments

4

100

100

CURRENT ASSETS

Debtors

5

-

249,883

CREDITORS

Amounts falling due within one year

6

-

18,000

NET CURRENT ASSETS

-

231,883

TOTAL ASSETS LESS CURRENT LIABILITIES

100

231,983

CAPITAL AND RESERVES

Called up share capital

7

100,430

242,000

Retained earnings

(100,330

)

(10,017

)

100

231,983

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

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

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 3 September 2025 and were signed on its behalf by:

Mr A P S Robinson - Director

1.	STATUTORY INFORMATION

Kino 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.

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.

Preparation of consolidated financial statements

The financial statements contain information about Kino Cinemas Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Investments in subsidiaries

Investment in subsidiary undertakings are recognised at cost.

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.

Going concern

These accounts have been prepared on a going concern basis.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 October 2023

and 30 September 2024

100

NET BOOK VALUE

At 30 September 2024

100

At 30 September 2023

100

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Associated company

Rutland Kino Limited

Registered office: Hine House, 25 Regent Street, Nottingham, NG1 5BS

Nature of business: Entertainment services

%

Class of shares:

holding

Ordinary

100.00

2024

2023

£

£

Aggregate capital and reserves

88,392

(84,910

)

Profit/(loss) for the year

3,582

(1,171

)

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Amounts owed by group undertakings

-

249,883

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Other creditors

-

18,000

7.	CALLED UP SHARE CAPITAL

The company was incorporated on the 20 September 2017 when 250,000 ordinary shares of £0.40 were allotted and issued. On the 23 March 2018 a further 405,000 of £0.40 ordinary shares were issued at par. On the 26 March 2018 a further 175,000 of £0.40 ordinary shares were issued at par. On 15 December 2023 the share capital of the company, under section 641of the Companies Act 2006, was reduced to 251,075 ordinary shares, with a total par value of £100,430.