Granada Cinemas (Edinburgh) Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC019754

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		-		875
Tangible Assets	5		2,558,993		2,598,200

			2,558,993		2,599,075
CURRENT ASSETS
Stocks	6	10,000		10,000
Debtors	7	15,101		37,060
Cash at bank and in hand		53,869		32,278

		78,970		79,338
Creditors: Amounts Falling Due Within One Year	8	(582,084 )		(519,805 )

NET CURRENT ASSETS (LIABILITIES)			(503,114 )		(440,467 )

TOTAL ASSETS LESS CURRENT LIABILITIES			2,055,879		2,158,608

Creditors: Amounts Falling Due After More Than One Year	9		(392,762 )		(454,875 )

NET ASSETS			1,663,117		1,703,733

CAPITAL AND RESERVES
Called up share capital	10		15,000		15,000
Profit and Loss Account			1,648,117		1,688,733

SHAREHOLDERS' FUNDS			1,663,117		1,703,733

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Granada Cinemas (Edinburgh) Limited

Balance Sheet (continued)

As At 30 June 2025

For the year ending 30 June 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.

On behalf of the board

Mr Alastair Cameron

Director

22/09/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Granada Cinemas (Edinburgh) Limited is a private company, limited by shares, incorporated in Scotland, registered number SC019754 . The registered office is Dominion Cinema, Newbattle Terrace, Edinburgh, EH10 4RT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets is Website. It is amortised to profit and loss account over its estimated economic life of 4 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	No depreciation
Plant & Machinery	10% Reducing balance
Motor Vehicles	25% Reducing balance
Fixtures & Fittings	10% Reducing balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 26 (2024: 25)

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Granada Cinemas (Edinburgh) Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

4. Intangible Assets

	Other
	£
Cost
As at 1 July 2024	3,500

As at 30 June 2025	3,500

Amortisation
As at 1 July 2024	2,625
Provided during the period	875

As at 30 June 2025	3,500

Net Book Value
As at 30 June 2025	-

As at 1 July 2024	875

5. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£	£
Cost
As at 1 July 2024	2,113,926	556,734	8,650	1,499,659	4,178,969
Additions	-	1,719	-	39,406	41,125

As at 30 June 2025	2,113,926	558,453	8,650	1,539,065	4,220,094

Depreciation
As at 1 July 2024	259,226	400,937	2,163	918,443	1,580,769
Provided during the period	-	15,751	1,622	62,959	80,332

As at 30 June 2025	259,226	416,688	3,785	981,402	1,661,101

Net Book Value
As at 30 June 2025	1,854,700	141,765	4,865	557,663	2,558,993

As at 1 July 2024	1,854,700	155,797	6,487	581,216	2,598,200

6. Stocks

	2025	2024
	£	£
Stock	10,000	10,000

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Granada Cinemas (Edinburgh) Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

7. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	4,013	1,255
Pearl and Dean debtor	7,551	11,553
Indy other debtors	3,113	9,267
VAT	-	14,985
Directors' loan accounts	424	-

	15,101	37,060

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	44,658	48,519
Bank loans and overdrafts	59,446	56,779
Other taxes and social security	6,018	15,231
VAT	28,287	-
Net wages	5,803	-
Pension payable	1,231	621
Other creditors - credit card	2,731	8,778
Other creditors - vouchers	80,716	48,227
Accruals and deferred income	5,185	7,650
Directors' loan accounts	348,009	334,000

	582,084	519,805

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	392,762	454,875

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	15,000	15,000

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