For the financial year ended 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

Birbridge Limited is a private company limited by share capital, incorporated in England and Wales, registration number 15229239. The address of the registered office and principal place of business is Omniplex Cinemas, Park Way, Rednal, Birmingham, England, B45 9PL.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The financial statements have been prepared on a going concern basis, which the directors consider to be appropriate despite the company reporting a loss for the period and having net liabilities at the balance sheet date.true

The company commenced trading during the year and is currently in the early stages of its commercial development. The directors have prepared detailed forecasts and cash flow projections which demonstrate that the company is expected to return to profitability and generate positive cash flows in future periods.

In addition, the company benefits from the ongoing financial backing of its ultimate parent company, which has confirmed that it will continue to provide financial support for at least 12 months from the date of approval of these financial statements.

On this basis, the directors believe that the company will have sufficient resources to meet its obligations as they fall due and have therefore adopted the going concern basis in preparing these financial statements.

Land and buildings held and used in the company's own activities are stated in the financial statements at their cost value or by their current valuation.

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost.

The average monthly number of persons (including directors) employed by the company during the year was:

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

The immediate parent company is Basingbridge Limited, registered in Northern Ireland. The address of registered office for Basingbridge Limited is Unit 31, Crescent Business Park, Lisburn, Northern Ireland, BT28 2GN.