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# KINO KULT CIC

## Company limited by guarantee

## Company Registration Number:
14699397 (England and Wales)

## Unaudited statutory accounts for the year ended 31 March 2025

## Period of accounts

## Start date: 1 April 2024

## End date: 31 March 2025

# KINO KULT CIC

## Contents of the Financial Statements

for the Period Ended 31 March 2025

Profit and loss |
Balance sheet |
Additional notes |
Balance sheet notes |
Community Interest Report |

# KINO KULT CIC

## Profit And Loss Account

for the Period Ended 31 March 2025

| 2025 | 13 months to 31 March 2024
--- | --- | ---
| £ | £
Turnover: | 49,069 | 29,688
Cost of sales: | ( 42,704 ) | ( 11,333 )
Gross profit(or loss): | 6,365 | 18,355
Administrative expenses: | ( 5,405 ) | ( 19,164 )
Operating profit(or loss): | 960 | (809)
Profit(or loss) before tax: | 960 | (809)
Tax: | ( 40 ) | 0
Profit(or loss) for the financial year: | 920 | (809)

# KINO KULT CIC

## Balance sheet

As at 31 March 2025

| Notes | 2025 | 13 months to 31 March 2024
--- | --- | --- | ---
|  | £ | £
Current assets
Debtors: | 3 | 400 | 3,754
Cash at bank and in hand: |  | 5,814 | 32,780
Total current assets: |  | 6,214 | 36,534
Prepayments and accrued income: |  | 351 | 528
Creditors: amounts falling due within one year: | 4 | ( 6,456 ) | ( 8,871 )
Net current assets (liabilities): |  | 109 | 28,191
Total assets less current liabilities: |  | 109 | 28,191
Accruals and deferred income: |  |  | ( 29,000 )
Total net assets (liabilities): |  | 109 | (809)
Members' funds
Profit and loss account: |  | 109 | ( 809)
Total members' funds: |  | 109 | (809)

The notes form part of these financial statements

# KINO KULT CIC

## Balance sheet statements

For the year ending 31 March 2025 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.

This report was approved by the board of directors on 8 December 2025
and signed on behalf of the board by:

Name: Roy Hanney
Status: Director

The notes form part of these financial statements

# KINO KULT CIC

## Notes to the Financial Statements

for the Period Ended 31 March 2025

- ## 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 is measured at the fair value of the consideration received or receivable of net VAT and trade discounts. Sales of goods are recognised when goods are delivered, and title has passed.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended by management. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful lives as follows: Buildings: 30 years on a straight-line basis Plant and machinery: 25 percent straight line basis

  Other accounting policies

  Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years, and it further excludes items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the balance sheet date. Deferred tax is the tax expected to be payable or recoverable on differences between the carrying amount of assets and liabilities in the financial statements and the corresponding tax basis used in the computation of taxable profit, and is accounted for using the balance sheet liability method. Deferred tax liabilities are generally recognised for all taxable temporary differences, and deferred tax assets are recognised to the extent that it is probable that taxable profits will be available against which deductible temporary differences can be utilised. Deferred tax is calculated at the tax rates that are expected to apply to the period when the liability is settled or the asset realised. Deferred tax is charged or credited in the statement of comprehensive income, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity.

# KINO KULT CIC

## Notes to the Financial Statements

for the Period Ended 31 March 2025

- ## 2. Employees

  | 2025 | 13 months to 31 March 2024
  --- | --- | ---
  Average number of employees during the period | 0 | 2

# KINO KULT CIC

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 3. Debtors

| 2025 | 13 months to 31 March 2024
--- | --- | ---
| £ | £
Trade debtors | 400 | 3,754
Total | 400 | 3,754

# KINO KULT CIC

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 4. Creditors: amounts falling due within one year note

| 2025 | 13 months to 31 March 2024
--- | --- | ---
| £ | £
Trade creditors | 6,196 | 8,514
Taxation and social security | 40 | 137
Other creditors | 220 | 220
Total | 6,456 | 8,871

# COMMUNITY INTEREST ANNUAL REPORT

### KINO KULT CIC

### Company Number: 14699397 (England and Wales)

### Year Ending: 31 March 2025

Company activities and impact

Kino Kult CIC delivered a strong programme of film, media, and arts activity this year, engaging more than 500 creatives and reaching audiences of over 1,000. The 20th DVMISSION 48 Hour Film Challenge attracted 30 teams and continued to support skills development and collaboration. Making Waves Film Festival showcased independent work through screenings, workshops, and live cinema events, drawing around 300 attendees. one000plateaus advanced its immersive and audio-visual arts work, including Rituals for Earthly Survival, created with local artists and focused on environmental themes. Partnerships with organisations such as Aspex Gallery, The Lens Studio, and Portsmouth Creates strengthened community links, while youth workshops supported emerging talent. Income from grants, tickets, and donations kept the organisation financially stable, with all surplus reinvested. Future plans include expanding DVMISSION, further developing a year-round festival offer, scaling immersive projects, and exploring further funding, maintaining a clear commitment to community benefit.

Consultation with stakeholders

Kino Kult CIC has remained actively engaged with key cultural stakeholders across Portsmouth and the wider region. The organisation contributes regularly to Portsmouth Creates initiatives, including participation in the Portsmouth Visual Arts Network meetings, helping to shape local cultural strategy. Representatives from Kino Kult CIC have taken part in Film Hub South West events and knowledge-sharing sessions, strengthening links with the regional screen sector. Collaboration with Action Asylum has supported inclusive community work, while ongoing partnership with Aspex Gallery has involved joint programming, panel contributions, and support for artist development activities. Through serving on committees, attending consultation sessions, and contributing to partner-led events, Kino Kult CIC continues to play an active role in the cultural ecosystem, ensuring its projects align with local needs and support a thriving creative community.

Directors' remuneration

No remuneration was received

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
8 December 2025

And signed on behalf of the board by:
Name: Roy Hanney
Status: Director