ACCOUNTS - Final Accounts preparation

Registered number: 16659499

CINEMA 100 LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 JUNE 2026

CINEMA 100 LIMITED

REGISTERED NUMBER: 16659499

STATEMENT OF FINANCIAL POSITION

AS AT 30 JUNE 2026

		2026
Note		£


Current assets
Stocks	4	257,470
Debtors: amounts falling due within one year	5	83,398
Cash at bank and in hand	6	3,602
		344,470
Creditors: amounts falling due within one year	7	(266,005)
Net current assets			78,465
Total assets less current liabilities			78,465

Net assets			78,465

Capital and reserves
Called up share capital			1
Profit and loss account			78,464
			78,465

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

Page 1

CINEMA 100 LIMITED

REGISTERED NUMBER: 16659499

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 30 JUNE 2026

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 9 September 2026.

A J Crossley

Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

CINEMA 100 LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 JUNE 2026

1.	General information

Cinema 100 Limited is a private company limited by shares and registered in England and Wales. The address of its registered office is D M R Film Ventures, 10, Oriel Buildings, Margaret Street, London, W1W 8RL.
The company was incorporated on 19 August 2025 and began trading on this date.
The company has shortened its year end from 31 August 2026 to 30 June 2026.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Taxation

Tax is recognised in the Statement of Income and Retained Earnings. 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 income.
The Company is eligible to claim a tax credit on film production costs; the tax credit comprises relief based on total net costs and an additional deduction for enhanceable expenditure. The Company claims a payment based on the amount of enhanced expenditure and carries losses arising from total net costs forward against future profits.

2.3

Stocks

Stocks comprise film production costs, which are recorded as a current asset net of the relevant tax credit. Film production costs are amortised to the Statement of Income and Retained Earnings over the period in which rights to the relevant production are being exploited by the Company.

2.4

Debtors

Short term debtors are measured at the transaction price, less any impairment.

2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

2.6

Creditors

Short term creditors are measured at the transaction price, less any impairment.

Page 3

CINEMA 100 LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 JUNE 2026

2.Accounting policies (continued)

2.7

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.

Employees

The average monthly number of employees, including directors, during the period was 1.

4.	Stocks
		2026
		£

	Film production costs	257,470
		257,470

Debtors

					2026
					£


	Other debtors	1,934
	Tax recoverable	81,464
		83,398

6.	Cash and cash equivalents
		2026
		£

	Cash at bank and in hand	3,602
		3,602

Page 4

CINEMA 100 LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 JUNE 2026

7.	Creditors: Amounts falling due within one year
		2026
		£

	Trade creditors	6,000
	Other creditors	5
	Accruals and deferred income	260,000
		266,005

8.	Share capital
		2026
		£

		Allotted, called up and fully paid

		1 Ordinary share of £1.00	1

On incorporation the company issued 1 ordinary share of £1 each at par for a cash consideration.

9.	Controlling party

During the period, the company was under the control of A J Crossley by virtue of their shareholding.

Page 5