IRIS Accounts Production v26.1.10.61 02861261 Board of Directors 1.11.24 31.10.25 31.10.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 02861261 2024-10-31 02861261 2025-10-31 02861261 2024-11-01 2025-10-31 02861261 2023-10-31 02861261 2023-11-01 2024-10-31 02861261 2024-10-31 02861261 ns15:EnglandWales 2024-11-01 2025-10-31 02861261 ns14:PoundSterling 2024-11-01 2025-10-31 02861261 ns10:Director1 2024-11-01 2025-10-31 02861261 ns10:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 02861261 ns10:SmallEntities 2024-11-01 2025-10-31 02861261 ns10:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 02861261 ns10:SmallCompaniesRegimeForDirectorsReport 2024-11-01 2025-10-31 02861261 ns10:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 02861261 ns10:FullAccounts 2024-11-01 2025-10-31 02861261 ns5:CurrentFinancialInstruments 2025-10-31 02861261 ns5:CurrentFinancialInstruments 2024-10-31 02861261 ns5:ShareCapital 2025-10-31 02861261 ns5:ShareCapital 2024-10-31 02861261 ns5:RetainedEarningsAccumulatedLosses 2025-10-31 02861261 ns5:RetainedEarningsAccumulatedLosses 2024-10-31 02861261 ns5:LandBuildings 2024-10-31 02861261 ns5:LandBuildings 2024-11-01 2025-10-31 02861261 ns5:LandBuildings 2025-10-31 02861261 ns5:LandBuildings 2024-10-31 02861261 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-10-31 02861261 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-10-31 02861261 1 2024-11-01 2025-10-31

REGISTERED NUMBER: 02861261 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

MIDLAND BOX OFFICE LIMITED

MIDLAND BOX OFFICE LIMITED (REGISTERED NUMBER: 02861261)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

| Page |

Statement of Financial Position | 1 |

Notes to the Financial Statements | 2 |  | to |  | 5

MIDLAND BOX OFFICE LIMITED (REGISTERED NUMBER: 02861261)

STATEMENT OF FINANCIAL POSITION

31 OCTOBER 2025

| 31.10.25 |  | 31.10.24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 5 | - |  | 155,243 |  |

CURRENT ASSETS

Debtors | 6 | 47,881 |  | 47,881 |  |

Prepayments and accrued income | - |  | 2,116 |  |

Cash at bank | 157,946 |  | 7,942 |  |

205,827 |  | 57,939 |  |

CREDITORS

Amounts falling due within one year | 7 | (72,900 | ) | (80,034 | ) |

NET CURRENT ASSETS/(LIABILITIES) | 132,927 |  | (22,095 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 132,927 |  | 133,148 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 132,827 |  | 133,048 |  |

132,927 |  | 133,148 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 25 February 2026 and were signed on its behalf by:

A C Lloyd - Director

MIDLAND BOX OFFICE LIMITED (REGISTERED NUMBER: 02861261)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1. | STATUTORY INFORMATION

| The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 4-5 Piccadilly Arcade, Hanley, Stoke on Trent, Staffordshire, ST1 1DL.

2. | STATEMENT OF COMPLIANCE

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

3. | ACCOUNTING POLICIES

| BASIS OF PREPARING THE FINANCIAL STATEMENTS

| The financial statements are prepared in sterling, which is the functional currency of the entity.

| SIGNIFICANT JUDGEMENTS AND ESTIMATES

| The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reports. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

| (a) Critical accounting estimates and assumptions

| The company makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are addressed below.

| (i) Useful economic lives of tangible assets

| The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are re-assessed annually. They are amended when necessary to reflect current estimates, based on technological advancement, future investments, economic utilisation and physical condition of the assets. See tangible assets note for the carrying amount of the assets and the accounting policy for the useful economic lives for each class of assets.

| REVENUE RECOGNITION

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

MIDLAND BOX OFFICE LIMITED (REGISTERED NUMBER: 02861261)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

3. | ACCOUNTING POLICIES - continued

| TANGIBLE ASSETS

| Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

| An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

| Impairment of fixed assets

| 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.

| For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cashgenerating 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 largely independent of the cash inflows from other assets or groups of assets.

| FINANCIAL INSTRUMENTS

| A financial asset or a financial liability is recognised only when the entity 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.

| 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.

MIDLAND BOX OFFICE LIMITED (REGISTERED NUMBER: 02861261)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

3. | ACCOUNTING POLICIES - continued

| CORPORATION TAX

| The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

5. | TANGIBLE FIXED ASSETS

| Freehold

| property

£ |

| COST

| At 1 November 2024 | 155,243 |  |

| Disposals | (155,243 | ) |

| At 31 October 2025 | - |  |

| NET BOOK VALUE

| At 31 October 2025 | - |  |

| At 31 October 2024 | 155,243 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.10.25 |  | 31.10.24

£ | £ |

| Other debtors | 47,881 |  | 47,881 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.10.25 |  | 31.10.24

£ | £ |

| Taxation and social security | - |  | 1,539 |  |

| Other creditors | 72,900 |  | 78,495 |  |

72,900 |  | 80,034 |  |

8. | RELATED PARTY DISCLOSURES

| Transaction with directors are under normal market condition and/or not material .

| Transactions with directors are under normal market conditions and or not material.

MIDLAND BOX OFFICE LIMITED (REGISTERED NUMBER: 02861261)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

9. | POST BALANCE SHEET EVENTS

| There was no material events up to the date of approval of the financial statements by the board.