Manero Cinemas Limited

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: 13065177

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		507,261		34,021

			507,261		34,021
CURRENT ASSETS
Stocks		2,800		1,420
Debtors	5	23,320		-
Cash at bank and in hand		49,811		24,925

		75,931		26,345
Creditors: Amounts Falling Due Within One Year		(131,375 )		(18,270 )

NET CURRENT ASSETS (LIABILITIES)			(55,444 )		8,075

TOTAL ASSETS LESS CURRENT LIABILITIES			451,817		42,096

Creditors: Amounts Falling Due After More Than One Year			(515,565 )		(51,565 )

NET LIABILITIES			(63,748 )		(9,469 )

CAPITAL AND RESERVES
Called up share capital	6		100		100
Profit and Loss Account			(63,848 )		(9,569 )

SHAREHOLDERS' FUNDS			(63,748)		(9,469)

Page 1

Page 2

Manero Cinemas Limited

Abridged Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 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 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Anthony Mundin

Director

31st December 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Manero Cinemas Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13065177 . The registered office is The Tool Shed, School House Hill, Heage, Derbyshire, DE56 2BB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

2.3. Tangible Fixed Assets and Depreciation

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

Leasehold Improvements	20% on reducing balance
Plant & Machinery	20% on reducing balance
Fixtures & Fittings	25% on reducing balance
Computer Equipment	33% on cost

2.4. Stocks and Work in Progress

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

3. Average Number of Employees

Average number of employees, including directors, during the year was: 18 (2024: 17)

4. Tangible Assets

	Total
	£
Cost
As at 1 April 2024	58,299
Additions	616,063

As at 31 March 2025	674,362

Depreciation
As at 1 April 2024	24,278
Provided during the period	142,823

As at 31 March 2025	167,101

...CONTINUED

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Page 4

Manero Cinemas Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025	507,261

As at 1 April 2024	34,021

5. Debtors

	2025	2024
	£	£
Due after more than one year

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100