UK Cinema Association Limited 31/12/2025 iXBRL

Company registration number: 05144256

UK Cinema Association Limited

Company limited by guarantee

Filleted financial statements

31 December 2025

UK Cinema Association Limited

Company limited by guarantee

Contents

Directors and other information

Directors responsibilities statement

Statement of financial position

Notes to the financial statements

UK Cinema Association Limited

Company limited by guarantee

Directors and other information


Directors	J R Collington
	Dr P A Clapp
	A W W Cunard
	M McAdam
	J R Hewitt
	S A Jones
	K H Markwick
	D Shaw
	A Sheldon
	D H Short	(Resigned on 29 July 2025)
	S Suri
	J S Tate
	M A Turtle
	C E Vaughan
	M E Wiliams
	S L Cooper	(Resigned on 18 February 2025)
	P J Anderson
	C Lilly	(Appointed on 1 August 2025)

Secretary	Dr P A Clapp


Company number	05144256

Registered office	22 Golden Square
	London
	W1F 9AD

Auditor	Redford & Co Limited
	Chartered Accountants and
	Statutory Auditors
	Synergy House 4th Floor
	114-118 Southampton Row
	London
	WC1B 5AA



	Bankers	Coutts & Co
		440 Strand
		London WC2R 0QS

UK Cinema Association Limited

Company limited by guarantee

Directors responsibilities statement

Year ended 31 December 2025

The directors are responsible for preparing the directors report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently;

- make judgements and accounting estimates that are reasonable and prudent; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

UK Cinema Association Limited

Company limited by guarantee

Statement of financial position

31 December 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	6	4,468		7,473
		_______		_______
			4,468		7,473

Current assets
Debtors	7	267,833		60,571
Cash at bank and in hand		1,951,168		2,704,997
		_______		_______
		2,219,001		2,765,568
Creditors: amounts falling due
within one year	8	( 1,853,033)		( 2,431,811)
		_______		_______
Net current assets			365,968		333,757
			_______		_______
Total assets less current liabilities			370,436		341,230

Creditors: amounts falling due
after more than one year	9		-		( 10,000)
			_______		_______
Net assets			370,436		331,230
			_______		_______

Capital and reserves
Profit and loss account			370,436		331,230
			_______		_______
Members funds			370,436		331,230
			_______		_______

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 21 May 2026 , and are signed on behalf of the board by:

J R Collington Dr P A Clapp

Director Director

Company registration number: 05144256

UK Cinema Association Limited

Company limited by guarantee

Notes to the financial statements

Year ended 31 December 2025

1. General information

The company is a private company limited by guarantee, registered in England. The address of the registered office is 22 Golden Square, London, W1F 9AD.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared under the historical cost convention and are prepared in sterling, which is the functional currency of the company.

Going concern

The directors of the company have prepared the financial statements on a going concern basis which assumes the company will be able to meet its future obligations as they fall due and the company will settle all payments within the agreed terms.

Turnover

Turnover represents primarily subscription income from cinema exhibitors, invoiced during the year, net of value added tax. This also includes fees for administration services and income from events.

Operating leases

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Tangible assets

Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	20 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

A financial asset or financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.Debt instruments are subsequently measured at amortised cost.Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are charged against profits and represent the amount payable in respect of the accounting period.

4. Limited by guarantee

The Company is limited by guarantee. In the event of the company being wound up, the liability in respect of the guarantee is limited to £1 per member.

5. Employee numbers

The average number of persons employed by the company during the year amounted to 3 (2024: 3 ).

6. Tangible assets

	Fixtures, fittings and equipment	Total
	£	£
Cost
At 1 January 2025 and 31 December 2025	16,150	16,150
	_______	_______
Depreciation
At 1 January 2025	8,677	8,677
Charge for the year	3,005	3,005
	_______	_______
At 31 December 2025	11,682	11,682
	_______	_______
Carrying amount
At 31 December 2025	4,468	4,468
	_______	_______
At 31 December 2024	7,473	7,473
	_______	_______

7. Debtors

	2025	2024
	£	£
Trade debtors	247,749	35,995
Other debtors	20,084	24,576
	_______	_______
	267,833	60,571
	_______	_______

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	347,493	99,506
Corporation tax	9,712	3,719
Social security and other taxes	17,684	187,334
Other creditors	1,478,144	2,141,252
	_______	_______
	1,853,033	2,431,811
	_______	_______

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	-	10,000
	_______	_______

10. Contingent liabilities

The UK Cinema Association is currently in dispute with the music rights collection agency, PRS for Music over proposed changes to the tariff which governs the level of payments made by its members. While the legal and analytical costs arising from this work are currently being accommodated within the existing budgets, should - as is possible - the dispute escalate to the High Court, then the Association will be required to seek additional sources of funding, and in such instances, sources of funding would be available.

11. Summary audit opinion

The auditor's report dated 21 May 2026 was unqualified.

The senior statutory auditor was Jarnel Grewal for and on behalf of Redford & Co Limited