Cinecentre Holdings Limited - Filleted accounts

Registered number

09630155

Cinecentre Holdings Limited

Filleted Accounts

30 April 2026

Gray & Company Partners

Chartered Certified Accountants & Registered Auditors

Greensleeves House

Highfield

Banstead

Surrey

SM7 3LJ

Cinecentre Holdings Limited
Registered number:		09630155
Balance Sheet
as at 30 April 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		-			2,370
Investments	4		5			5
			5			2,375

Current assets
Debtors	5	37,496,688			36,644,520
Cash at bank and in hand		134,530,140			131,503,157
		172,026,828			168,147,677

Creditors: amounts falling due within one year	6	(4,029,342)			(4,082,216)

Net current assets			167,997,486			164,065,461

Net assets			167,997,491			164,067,836

Capital and reserves
Called up share capital			10,000			10,000
Profit and loss account			167,987,491			164,057,836

Shareholders' funds			167,997,491			164,067,836

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.


M E D Chambers
Director
Approved by the board on 30 June 2026

Cinecentre Holdings Limited
Notes to the Accounts
for the year ended 30 April 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	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, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:



	Plant and machinery	over 4 years
	Motor Vans	over 4 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	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. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			1		1


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 May 2025	9,507		34,300		43,807
	At 30 April 2026	9,507		34,300		43,807

	Depreciation
	At 1 May 2025	9,507		31,930		41,437
	Charge for the year	-		2,370		2,370
	At 30 April 2026	9,507		34,300		43,807

	Net book value
	At 30 April 2026	-		-		-
	At 30 April 2025	-		2,370		2,370


4	Investments
Investments in
subsidiary
undertakings
£
	Cost
	At 1 May 2025					5

	At 30 April 2026					5


5	Debtors			2026		2025
£					£

	Amounts owed by group undertakings and undertakings in which the company has a participating interest			35,874,969		34,824,372
	Other debtors			1,621,719		1,820,148
				37,496,688		36,644,520


6	Creditors: amounts falling due within one year			2026		2025
£					£

	Director's Loan Account			3,402,974		3,591,352
	Taxation and social security costs			533,296		374,915
	Other creditors			93,072		115,949
				4,029,342		4,082,216


7	Other information

	Cinecentre Holdings Limited is a private company limited by shares and incorporated in England. Its registered office is:
	39-41 Parker Street
	London
	WC2B 5PQ