C.& R.Cinemas Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 00937633 (England and Wales)

C.& R.CINEMAS LIMITED

Unaudited Financial Statements for the Year Ended 30 September 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J J Jervis

SECRETARY:

Mrs D Jervis

REGISTERED OFFICE:

The Majestic Cinema,

Tower Street,

Kings Lynn,

Norfolk,

PE30 1EJ

REGISTERED NUMBER:

00937633 (England and Wales)

FIXED ASSETS

Tangible assets

4

5,245,835

4,885,928

CURRENT ASSETS

Stocks

18,695

12,530

Debtors

5

5,210

242,523

Cash at bank and in hand

157,132

29,530

181,037

284,583

CREDITORS

Amounts falling due within one year

6

252,785

403,641

NET CURRENT LIABILITIES

(71,748

)

(119,058

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

5,174,087

4,766,870

CREDITORS

Amounts falling due after more than one
year

7

(2,315,867

)

(1,973,765

)

PROVISIONS FOR LIABILITIES

9

-

(221,860

)

NET ASSETS

2,858,220

2,571,245

CAPITAL AND RESERVES

Called up share capital

10

1,000,100

Revaluation reserve

11

716,469

Retained earnings

11

1,141,651

854,676

SHAREHOLDERS' FUNDS

2,858,220

2,571,245

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 April 2026 and were signed by:

J J Jervis - Director

1.	STATUTORY INFORMATION

C.& R.Cinemas Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

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

Tangible fixed assets

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

Freehold property

-

not provided

Plant and machinery

-

15% on reducing balance

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2024 - 18 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

property

machinery

Totals

£

COST

At 1 October 2024

2,715,831

3,475,470

6,191,301

Additions

-

458,049

At 30 September 2025

2,715,831

3,933,519

6,649,350

DEPRECIATION

At 1 October 2024

60,065

1,245,308

1,305,373

Charge for year

-

98,142

At 30 September 2025

60,065

1,343,450

1,403,515

NET BOOK VALUE

At 30 September 2025

2,655,766

2,590,069

5,245,835

At 30 September 2024

2,655,766

2,230,162

4,885,928

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Other debtors

-

28,985

VAT

5,210

213,538

5,210

242,523

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

153,114

123,535

Hire purchase contracts

68,352

-

Trade creditors

31,319

258,629

Creditors and accruals

-

21,477

252,785

403,641

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2025

2024

£

Bank loans - 1-2 years

153,114

123,535

Bank loans - 2-5 years

444,342

351,062

Bank loans more 5 yr by instal

937,582

686,245

Hire purchase contracts

301,606

-

Other creditors

170,609

504,309

Directors' loan accounts

308,614

2,315,867

1,973,765

2025

2024

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

937,582

686,245

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

Bank loans

1,688,152

1,284,377

Hire purchase contracts

369,958

-

2,058,110

1,284,377

The bank loan is secured by a fixed charge over the freehold property of the company.

Hire purchase borrowings are secured on the assets to which the borrowing relates.

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

Deferred tax

-

221,860

Deferred

tax

£

Balance at 1 October 2024

221,860

Credit to Income Statement during year

(221,860

)

Balance at 30 September 2025

-

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

100

Ordinary

£1

1,000,100

11.

RESERVES

Retained

Revaluation

earnings

reserve

Totals

£

At 1 October 2024

854,676

716,469

1,571,145

Profit for the year

286,975

At 30 September 2025

1,141,651

716,469

1,858,120