REGISTERED NUMBER: 07368372 (England and Wales)

PDJ CINEMAS (LYTHAM) LIMITED

Unaudited Financial Statements for the Year Ended 31 March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

P D Jervis

SECRETARY:

Mrs D Jervis

REGISTERED OFFICE:

The South Promenade

Lytham St. Annes

Lancashire

FY8 1LS

REGISTERED NUMBER:

07368372 (England and Wales)

FIXED ASSETS

Tangible assets

4

254,022

275,770

CURRENT ASSETS

Stocks

8,963

6,925

Debtors

5

-

9,542

Cash at bank and in hand

15,077

74,096

24,040

90,563

CREDITORS

Amounts falling due within one year

6

23,820

9,587

NET CURRENT ASSETS

220

80,976

TOTAL ASSETS LESS CURRENT LIABILITIES

254,242

356,746

CREDITORS

Amounts falling due after more than one year

7

(46,306

)

(98,983

)

PROVISIONS FOR LIABILITIES

(25,337

)

(25,337

)

NET ASSETS

182,599

232,426

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

182,499

232,326

182,599

232,426

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 10 October 2025 and were signed by:

P D Jervis - Director

1.	STATUTORY INFORMATION

Pdj Cinemas (Lytham) 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 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 measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

10% on cost

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.

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 14 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 April 2024

603,202

Additions

8,467

At 31 March 2025

611,669

DEPRECIATION

At 1 April 2024

327,432

Charge for year

30,215

At 31 March 2025

357,647

NET BOOK VALUE

At 31 March 2025

254,022

At 31 March 2024

275,770

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

-

9,542

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

20,333

8,151

Taxation and social security

3,487

1,436

23,820

9,587

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

46,306

98,983

8.	ULTIMATE CONTROLLING PARTY

There is no controlling party or ultimate controlling party of the company.