Registration number: 08717191

Lionsgate Management Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Lionsgate Management Limited

Company Information

Directors

Mr DS Gosal Mr HS Gosal

Registered office

Khalsaview 54a Green End Road Kempston Bedford Bedfordshire MK43 8RJ

Accountants

Virgo Associates Limited Chartered Certified Accountants52 Bunyan Road Kempston Bedford Bedfordshire MK42 8HL

Lionsgate Management Limited

(Registration number: 08717191)
Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	1,036,582	1,026,477
Current assets
Debtors	5	36,161	30,814
Cash at bank and in hand		17,463	11,737
		53,624	42,551
Creditors: Amounts falling due within one year	6	(1,002,751)	(991,120)
Net current liabilities		(949,127)	(948,569)
Net assets		87,455	77,908
Capital and reserves
Called up share capital		3	3
Retained earnings		87,452	77,905
Shareholders' funds		87,455	77,908

For the financial year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 23 July 2026 and signed on its behalf by:
 

......................................... Mr HS Gosal Director

Lionsgate Management Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Khalsaview
54a Green End Road
Kempston
Bedford
Bedfordshire
MK43 8RJ

These financial statements were authorised for issue by the Board on 23 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Lionsgate Management Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

Lionsgate Management Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

4	Tangible assets

	Long leasehold land and buildings £	Fixtures and fittings £	Office equipment £	Total £
Cost or valuation
At 1 November 2024	1,023,052	4,368	2,360	1,029,780
Additions	-	13,487	-	13,487
At 31 October 2025	1,023,052	17,855	2,360	1,043,267
Depreciation
At 1 November 2024	-	1,740	1,563	3,303
Charge for the year	-	3,223	159	3,382
At 31 October 2025	-	4,963	1,722	6,685
Carrying amount
At 31 October 2025	1,023,052	12,892	638	1,036,582
At 31 October 2024	1,023,052	2,628	797	1,026,477

Included within the net book value of land and buildings above is £1,023,052 (2024 - £1,023,052) in respect of long leasehold land and buildings.
 

5

Debtors

Current	2025 £	2024 £
Trade debtors	36,161	30,814
	36,161	30,814

Lionsgate Management Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	22,674	19,992
Taxation and social security	5,674	5,032
Accruals and deferred income	300	300
Other creditors	974,103	965,796
	1,002,751	991,120