Registered number
06035535
Home Cinema and Beyond Limited
Report and Unaudited Accounts
31 December 2025
Collins
Chartered Accountants
West Midlands

Home Cinema and Beyond Limited
Registered number: | 06035535
Balance Sheet
as at 31 December 2025
Notes |  | 2025 |  | 2024
|  |  | £ | £ |  | £ | £
Fixed assets
Tangible assets | 3 |  |  | 37,163 |  |  | 31,232
Current assets
Stocks |  |  | 2,500 |  |  | 2,500
Debtors | 4 |  | 370 |  |  | 1,019
Cash at bank and in hand |  |  | 19,863 |  |  | 4,149
|  |  | 22,733 |  |  | 7,668
Creditors: amounts falling due within one year | 5 |  | (30,299) |  |  | (28,280)
Net current liabilities |  |  |  | (7,566) |  |  | (20,612)
Total assets less current liabilities |  |  |  | 29,597 |  |  | 10,620
Creditors: amounts falling due after more than one year | 6 |  |  | - |  |  | (7,333)
Net assets |  |  |  | 29,597 |  |  | 3,287
Capital and reserves
Called up share capital |  |  |  | 2 |  |  | 2
Profit and loss account |  |  |  | 29,595 |  |  | 3,285
Shareholders' funds |  |  |  | 29,597 |  |  | 3,287
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
J Edwards
Director
Approved by the board on 10 March 2026

Home Cinema and Beyond Limited
Notes to the Accounts
for the year ended 31 December 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102 (as applicable to small companies), The Financial Reporting Standard applicable in the UK and Republic of Ireland.
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover comprises revenue earned from the sale of goods, this is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Computers and equipment | 20% straight line
| Motor vehicles | 25% reducing balance
| Tooling | 10% reducing balance
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 2 |  | 2
3 | Tangible fixed assets
|  |  |  | Tools |  | Motor vehicles |  | Total
£ | £ | £
| Cost
| At 1 January 2025 | 15,792 |  | 45,736 |  | 61,528
| Additions | - |  | 26,745 |  | 26,745
| Disposals | - |  | (24,450) |  | (24,450)
| At 31 December 2025 | 15,792 |  | 48,031 |  | 63,823
| Depreciation
| At 1 January 2025 | 10,970 |  | 19,326 |  | 30,296
| Charge for the year | 891 |  | 4,923 |  | 5,814
| On disposals | - |  | (9,450) |  | (9,450)
| At 31 December 2025 | 11,861 |  | 14,799 |  | 26,660
| Net book value
| At 31 December 2025 | 3,931 |  | 33,232 |  | 37,163
| At 31 December 2024 | 4,822 |  | 26,410 |  | 31,232
4 | Debtors | 2025 |  | 2024
£ | £
| Prepayments and accrued income |  | 370 |  | 1,019
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Bank loans and overdrafts | 7,713 |  | 8,000
| Trade creditors | - |  | 457
| Corporation tax | 19,551 |  | 7,537
| Other taxes and social security costs | 144 |  | 8,626
| Directors loans | 371 |  | 1,260
| Accruals and deferred income | 2,520 |  | 2,400
|  |  |  |  |  | 30,299 |  | 28,280
6 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Bank loans | - |  | 7,333
7 | Controlling party
| The company is under the control of J Edwards & S Edwards.
8 | Other information
| Home Cinema and Beyond Limited is a private company limited by shares and incorporated in England. Its registered office is:
| 70 Brooks Road
| Sutton Coldfield
| West Midlands
| B72 1HR

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