Saffron Walden Community Cinema Limited

	Page
Reference and Administrative Details	1
Trustees' Report	2—5
Independent Examiner's Report	6
Statement of Financial Activities (including Income and Expenditure Account)	7
Comparative Statement of Financial Activities (including Income and Expenditure Account)	8
Balance Sheet	9
Notes to the Financial Statements	10—15

The trustees present their report and the financial statements for the year ended 31 December 2025.

Objectives and Activities

Aims and Objectives

Saffron Walden Community Cinema Limited, trading as Saffron Screen, is an independent community cinema dedicated to showcasing a wide range of films and cultural events. Our mission is to entertain, educate, and foster shared experiences through cinema, thereby enriching the quality of life for residents in Saffron Walden and the surrounding areas.

The Charity's objects are:

To advance public education in the appreciation of the arts, with a particular focus on film and visual media; and

To promote recreational and leisure opportunities for local residents, enhancing social welfare and living standards.

Significant Activities

Our primary activity remains the regular provision of cinema screenings at our auditorium located within Saffron Walden County High School (SWCHS). During 2025, Saffron Screen continued to provide a broad programme of mainstream, independent, family and event cinema.

Programming included:

Current-release films, major studio titles, award contenders and international features
Documentaries, family films, restored classics and special screenings
Arts and event cinema, including live and recorded broadcasts from the National Theatre, Royal Opera House and other cultural venues.

The 2025 programme included a wide range of event cinema, from SIX The Musical Live and Macbeth: David Tennant & Cush Jumbo to National Theatre Live and Royal Ballet & Opera presentations. A WatchWord subtitling-glasses training session was also held as part of our continuing work to improve accessibility.

We express our sincere gratitude to SWCHS, Saffron Hall, the Tourist Information Centre, and our dedicated volunteers and donors for their invaluable contributions.

Industry context

The 2025 programme benefited from a strong range of commercially successful and critically acclaimed releases, alongside a continuing appetite for event cinema and specialist programming. The ability to offer audiences a mixture of first-run films, family entertainment, independent cinema and cultural broadcasts remained central to Saffron Screen's role as a community cinema.

The strongest-performing titles by admissions included Bridget Jones: Mad About the Boy (2,207 admissions), Downton Abbey: The Grand Finale (1,746), The Salt Path (1,522), The Choral (1,362), Wicked: For Good (1,302), A Complete Unknown (1,010) and Conclave (993). Event cinema also performed strongly, with SIX The Musical Live attracting 724 admissions and Macbeth: David Tennant & Cush Jumbo attracting 401.

Public Benefit

Saffron Screen remains deeply committed to community service. By offering affordable access to UK and international arts content, prioritising inclusion, and championing cultural enrichment, we continue to contribute meaningfully to the civic life of Saffron Walden.

The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.

Achievements and Performance

Main Achievements

Audience and Financial Performance

In 2025, Saffron Screen recorded 27,784 admissions. Box office sales were £278,484, with concession sales of £64,236, the concession income averaging £2.31 per admission. The average ticket price was £10.02 (£10.16 excluding complimentary admissions). Overall occupancy was 35.47%.

These figures demonstrate the continuing importance of a balanced programme combining popular mainstream releases with event cinema, specialist films and family programming.

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Saffron Walden Community Cinema Limited

Trustees' Report (continued)

For The Year Ended 31 December 2025

Main Achievements - continued

Charitable Achievements

During 2025, Saffron Screen continued to pursue its charitable aims by:

Providing an accessible programme of mainstream, independent, family and cultural cinema
Offering audiences access to major national cultural productions through event cinema
Maintaining affordable ticket and concession options across a broad range of audiences
Continuing to develop accessibility, including work with subtitling glasses
Supporting the cultural and social life of Saffron Walden and the surrounding community

The breadth of the 2025 programme, together with more than 27,000 admissions, demonstrates the continuing demand for Saffron Screen's community cinema offer.

Key Performance Indicators (KPIs)

Our KPIs for 2025 included:

Core income generation
Audience reach and attendance
Average ticket price and occupancy
Provision of educational, cultural and accessibility initiatives

There is clear evidence of substantial audience engagement, with 27,784 admissions, a 35.47% occupancy rate and £278,484 in box office sales. However, we will seek to improve these figures in 2026.

Audience Development

Audience development remained central to Saffron Screen's work. The 2025 programme combined high-profile commercial releases with independent films, documentaries, family titles, classic and specialist screenings, and a substantial programme of event cinema.

The strongest audience performers included Bridget Jones: Mad About the Boy, Downton Abbey: The Grand Finale, The Salt Path, The Choral, Wicked: For Good, A Complete Unknown and Conclave. Family titles such as Lilo & Stitch and A Minecraft Movie also attracted significant audiences.

Event cinema continued to be an important part of the programme. SIX The Musical Live recorded 724 admissions, while Macbeth: David Tennant & Cush Jumbo recorded 401. National Theatre Live productions including Inter Alia, The Fifth Step and The Importance of Being Earnest, together with Royal Ballet & Opera presentations, also attracted audiences.

Accessibility remained an important area of development. The use of WatchWord subtitling-glasses has proved popular and represents a practical step towards improving access for customers who would benefit from enhanced subtitling.

Financial Review

Financial Position

The Statement of Financial Activity for the year ended 31 December 2025 shows total incoming resources of £337,783 (2024: £297,847) and total resources expended of £352,910 (2024: £326,790) resulting in a net deficit of £15,127 (2024: £28,943).

During the financial year to 31 December 2025, operations remained consistent, with screening numbers and audience participation increasing steadily. There were a total of 386 (2024: 377) screenings and paying audience attendance of 26,996 (2024: 26,008).

The increase in screenings and attendance numbers in 2025 mirror the trends seen in the wider industry. The actions taken by the Board to streamline operations and working with new partners have seen a positive impact in both attendance and financial results. The organisation is reliant upon the income it can generate from operational activities rather than grant income, so increasing our attendance is key for financial stability. We continue to run fund raising activities and operate a Gift Aid scheme, however no specific fund raising was required for this financial year. We are continually thankful to the community we serve and the donations we do receive.

Total resources expended have increased in the current year with fees to distributers being the highest cost increase. As we move towards showing films on first release, this often means a higher rental percentage. The Trustees continue to invest in the staff and cinema to continue the growth seen in 2025 and innovate where identified.

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Saffron Walden Community Cinema Limited

Trustees' Report (continued)

For The Year Ended 31 December 2025

Financial Position - continued

The deficit in 2025 is in part due to the gap in operational costs and average attendance required to be breakeven. Although the attendances at the cinema in 2025 were improved on 2024, there remains a gap before we reach the required level to break even. In 2026, the Trustees expect a further increase in attendance but do not expect a breakeven position for cinema operations due to pressure of wage and distributer costs.

Total funds as at 31 December 2025 were £62,714 (2024: £77,841) with total unrestricted funds of £46,214 (2024: £62,841). Details of the restricted funds can be found in the notes to the financial statements.

Reserves Policy

The Trustees are responsible for maintaining a level of reserves that is appropriate for the charity. The reserves policy is to hold approximately two months of fixed costs (primarily to cover the costs in winding up the operations of the charity), and 50% replacement cost of equipment. In total it is approximately £75,000. The reserve policy was reviewed and updated in 2019.

Going Concern

During the year, the charity had positive net assets and has cash reserves. The Trustees have no reason to believe that a material uncertainty exists that may cast significant doubt about the ability of the charity to continue as a going concern. Accordingly, the financial statements have been prepared on a going concern basis.

Principle risks and uncertainties

The Trustees have identified a number of key risks which could affect our future performance, the most significant of which are:

lower attendance figures due to economic uncertainty, lower disposable incomes or alternative entertainment options;
competition from other cinemas which offer films on release date, improved seating and advanced facilities;
lack of control over the cinema auditorium building which is owned by SWCHS;
succession planning and governance challenges as we transition from a community start up to a more complex mature organisation.

Steps being taken to address these strategic risks are:

to continually evaluate the films and events the cinema shows as well as continued dialogue with the service users to ensure the right service is being provided to the community;
a rolling programme agreed with SWCHS of seat refurbishment which is ongoing;
and we now offer wine and beer on Friday and Saturday evenings and at selected "Event Cinema" screenings to enhance the cinema experience as a night out;
to continue to have a good relationship with SWCHS and are liaising with them and with Saffron Hall;to continue to assess opportunities to develop the cinema further.

Future plans

For Saffron Screen, the cinema will continue to operate at its current location and offer the same service to the community. However, the current facilities the cinema operates from are a limiting factor in expanding and improving our offering, which is vital for the future of the charity. Our attempts to find suitable alternative premises in or around Saffron Walden which would both meet the needs of our core audience and be commercially viable remains a challenging objective. We continue to look at various options and are working closely with both the Uttlesford District Council and the Saffron Walden Town Council.

Structure, Governance and Management

Governing Document

The organisation is a charitable company limited by guarantee, incorporated on 17 November 2005, registered as a charity on 14 March 2006, which commenced trading on 20 May 2006. The company was established under a Memorandum of Association dated 31 October 2005 which established the objects and powers of the charitable company and is governed under its Articles of Association, also dated 31 October 2005. In the event of the company being wound up members are required to contribute an amount not exceeding £10.

Trustee Selection Methods

The initial Trustees of the Charity were recruited from the committee formed to start a cinema in Saffron Walden; subsequently vacancies have been advertised as required. The Board continue to monitor the requirement of new Trustees and appoint where a skills gap is recognised. Under the requirements of the Memorandum and Articles of Association, one-third of the directors retire at each annual general meeting and may stand for re-election. Three directors retired during 2025 and were re-elected.

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Saffron Walden Community Cinema Limited

Trustees' Report (continued)

For The Year Ended 31 December 2025

Organisational structure

The Trustees are responsible for the management of the charity, including proper use of its funds. The Trustees delegate the powers for the day-to-day running of the cinema to the management committee. The Trustees meet quarterly to review the actions of the management committee and make strategic decisions.

Induction and training of new Trustees

Our Trustees bring a wide range of skills to the charity including cinema programming, marketing, finance, human resources, legal, technical and business management. As the organisation develops and as the external environment changes, we keep under review the skills we need. Opportunities are advertised and the Human Resources sub-committee manages the recruitment process, resulting in recommendations to the full Board. Potential new Trustees are invited to meet with existing Trustees and key management personnel to gain an understanding of their respective roles and the part they play in the decision-making processes, and are provided with appropriate background documentation together with access to Charity Commission guidance notes. Trustees are encouraged to attend appropriate external training events where these will facilitate the undertaking of their role.

Key management remuneration

The directors of Saffron Walden Community Cinema Limited are the charity's Trustees, and the senior management team comprise the key management personnel of the charity in charge of directing and controlling, running and operating the charity on a day to day basis. All directors give their time freely except where their specialist skills are required.

The pay of all staff is reviewed annually and normally increased in line with inflation. In view of the nature of the charity, the directors benchmark against pay levels in other provincial cinemas of a similar size.

Related parties

None of our Trustees receive remuneration or other benefit from their work with the charity. Any connection between a Trustee or senior manager of the charity with a production company, distributor, performer or exhibitor must be disclosed to the full board of Trustees in the same way as any other contractual relationship with a related party. In the current year, no such related party transactions were reported.

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The trustees' report was approved by the board of trustees and signed on its behalf by:

B Willmott

Trustee

3 September 2026

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Saffron Walden Community Cinema Limited

Independent Examiner's Report to the Trustees of Saffron Walden Community Cinema Limited

For The Year Ended 31 December 2025

Independent Examiner's Report to the Trustees of Saffron Walden Community Cinema Limited

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2025.

Responsibilities and Basis of Report

As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent Examiner's Statement

Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
the accounts do not accord with those records; or
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Emma Williams FCA

3 September 2026

8 Tansy Lane
Hunstanton
PE36 6FD

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Saffron Walden Community Cinema Limited

Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 31 December 2025

Statement of Financial Activities (including Income and Expenditure Account)

				2025	2024
		Unrestricted funds	Restricted funds	Total funds	Total funds
	Notes	£	£	£	£
INCOME AND ENDOWMENTS FROM:
Donations and legacies	3	24,630	-	24,630	21,119
Charitable activities:
Saffron Screen		311,710	-	311,710	276,694
Investments	4	1,444	-	1,444	34

		337,784	-	337,784	297,847

EXPENDITURE ON:
Charitable activities:	6
Saffron Screen		(352,911 )	-	(352,911 )	(326,790 )

NET EXPENDITURE		(15,127 )	-	(15,127 )	(28,943 )

Transfers between funds	16	(1,500 )	1,500	-	-

NET MOVEMENT IN FUNDS		(16,627 )	1,500	(15,127 )	(28,943 )
RECONCILIATION OF FUNDS:
Total funds brought forward		62,841	15,000	77,841	106,784

TOTAL FUNDS CARRIED FORWARD	16	46,214	16,500	62,714	77,841

The notes on pages 10 to 15 form part of these financial statements.

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Saffron Walden Community Cinema Limited

Comparative Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 31 December 2025

Comparative Statement of Financial Activities (including Income and Expenditure Account)

				2024
		Unrestricted funds	Restricted funds	Total funds
	Notes	£	£	£
INCOME AND ENDOWMENTS FROM:
Donations and legacies	3	21,119	-	21,119
Charitable activities:
Saffron Screen		276,694	-	276,694
Investments	4	34	-	34

		297,847	-	297,847

EXPENDITURE ON:
Charitable activities:	6
Saffron Screen		(326,277 )	(513 )	(326,790 )

NET EXPENDITURE		(28,430 )	(513 )	(28,943 )

Transfers between funds	16	25,986	(25,986 )	-

NET MOVEMENT IN FUNDS		(2,444 )	(26,499 )	(28,943 )
RECONCILIATION OF FUNDS:
Total funds brought forward		65,285	41,499	106,784

TOTAL FUNDS CARRIED FORWARD	16	62,841	15,000	77,841

The notes on pages 10 to 15 form part of these financial statements.

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Saffron Walden Community Cinema Limited

Balance Sheet

As At 31 December 2025

Balance Sheet

				2025	2024
		Unrestricted funds	Restricted funds	Total funds	Total funds
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	11	14,474	-	14,474	20,399

		14,474	-	14,474	20,399
CURRENT ASSETS
Stocks	12	1,250	-	1,250	1,250
Debtors	13	13,319	-	13,319	10,821
Cash at bank and in hand		56,243	16,500	72,743	90,813

		70,812	16,500	87,312	102,884
Creditors: Amounts Falling Due Within One Year	14	(39,072 )	-	(39,072 )	(45,442 )

NET CURRENT ASSETS (LIABILITIES)		31,740	16,500	48,240	57,442

TOTAL ASSETS LESS CURRENT LIABILITIES		46,214	16,500	62,714	77,841

NET ASSETS		46,214	16,500	62,714	77,841

FUNDS OF THE CHARITY
Restricted Funds				16,500	15,000
Unrestricted Funds				46,214	62,841

TOTAL FUNDS	16			62,714	77,841

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

D Early

Trustee

3 September 2026

The notes on pages 10 to 15 form part of these financial statements.

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Saffron Walden Community Cinema Limited

Notes to the Financial Statements

For The Year Ended 31 December 2025

Notes to the Financial Statements

1. General Information

Saffron Walden Community Cinema Limited is a company limited by guarantee, incorporated in England & Wales, registered number 05626997 and registered charity number 1113259 . The registered office is .

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The charitable company is a Public Benefit Entity as defined by FRS 102.

2.2. Going Concern Disclosure

The trustees have not identified any material uncertainties related to events or conditions that may cast significant doubt about the charitable company's ability to continue as a going concern.

2.3. Fund Accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Designated funds comprise unrestricted funds that have been set aside by the trustees for a specific purpose.

Restricted funds are to be used for specific purposes as laid down by the donor.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2.4. Incoming Resources

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received, and the amount can be measured reliably.

Income from government and other grants, whether capital grants or revenue grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received, and the amount can be measured reliably and is not deferred.

Income received in advance of a cinematic performance is deferred until the criteria for income recognition are met.

Income from cinematic operations is the amount derived from the provision of goods and services, net of VAT.

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

2.5. Resources Expended

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

2.6. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% on cost and 10% on cost
Motor Vehicles	25% on cost
Fixtures & Fittings	25% on cost and 33% on cost
Computer Equipment	25% on cost and 33% on cost

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Saffron Walden Community Cinema Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.7. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.

2.8. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

2.9. Taxation

The charity is exempt from tax as all its income is charitable and applied for charitable purposes.

2.10. Pensions

The charitable company operates a defined pension contribution scheme. Contributions are charged to the Statement of Financial Activities as they become payable in accordance with the rules of the scheme.

3. Income from Donations and Legacies

	2025	2024
	Unrestricted	Unrestricted
	funds	funds
	£	£
Donations and gifts	9,053	11,709
Grants	4,765	-
Other	10,812	9,410

	24,630	21,119

4. Investment Income

	2025	2024
	Unrestricted	Unrestricted
	funds	funds
	£	£
Bank interest receivable	1,444	34

5. Net Income/(Expenditure)

The net expenditure is stated after charging/(crediting):

	2025	2024
	£	£
Depreciation of tangible fixed assets - owned	8,159	6,619
Gain/Loss on disposal of tangible fixed assets	(4,000)	-

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Saffron Walden Community Cinema Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

6. Analysis of Expenditure

			2025
	Activities undertaken directly	Support costs (see note 7 )	Total
	£	£	£
Saffron Screen	249,094	103,817	352,911

			2024
	Activities undertaken directly	Support costs (see note 7 )	Total
	£	£	£
Saffron Screen	230,578	96,212	326,790

7. Support Costs

	2025	2024
	Saffron Screen	Saffron Screen
	£	£
Employee costs	57,125	54,601
Premises expenses	1,820	1,800
General administration	33,774	27,059
Depreciation	4,159	6,619
Interest payable	6,939	6,133

	103,817	96,212

8. Independent Examiner's Remuneration

	2025	2024
	£	£
Independent examination of the financial statements	500	500

9. Staff Costs

Staff costs were as follows:

	2025	2024
	£	£
Wages and salaries	145,250	137,030
Social security costs	1,685	1,635
Other pension costs	1,847	1,866

	148,782	140,531

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

10. Average Number of Employees

Average number of employees during the year was: 15 (2024: 15)

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Saffron Walden Community Cinema Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

11. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 January 2025	178,503	7,880	44,919	43,639	274,941
Additions	-	-	-	2,234	2,234
Disposals	-	(7,880 )	-	-	(7,880 )

As at 31 December 2025	178,503	-	44,919	45,873	269,295

Depreciation
As at 1 January 2025	175,699	7,880	44,369	26,594	254,542
Provided during the period	1,916	-	336	5,907	8,159
Disposals	-	(7,880 )	-	-	(7,880 )

As at 31 December 2025	177,615	-	44,705	32,501	254,821

Net Book Value
As at 31 December 2025	888	-	214	13,372	14,474

As at 1 January 2025	2,804	-	550	17,045	20,399

12. Stocks

	2025	2024
	£	£
Finished goods	1,250	1,250

13. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	1,029	2,198
Prepayments and accrued income	4,942	4,221
Other debtors	7,348	4,402

	13,319	10,821

14. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	7,675	7,156
Other taxes and social security	1,618	1,303
VAT	5,746	10,445
Other creditors	1,717	703
Accruals	13,967	15,271
Deferred Income	8,349	10,564

	39,072	45,442

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Saffron Walden Community Cinema Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

15. Pension Commitments

The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently administered fund.

During the year the charge to the statement of financial activities in respect of defined contribution schemes was £1,847 (2024: £1,866).

At the balance sheet date contributions of £336 (2024: £359) were due to the fund and are included in creditors.

16. Movement in Funds

	As at 1 January 2025	Income	Expenditure	Transfers	As at 31 December 2025
	£	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	62,841	337,784	(352,911 )	(1,500 )	46,214
Restricted funds
Auditorium Fund	15,000	-	-	1,500	16,500


Total funds	77,841	337,784	(352,911 )	-	62,714

	As at 1 January 2024	Income	Expenditure	Transfers	As at 31 December 2024
	£	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	65,285	297,847	(326,277 )	25,986	62,841
Restricted funds
Auditorium Fund	41,499	-	(513 )	(25,986 )	15,000


Total funds	106,784	297,847	(326,790 )	-	77,841

17. Transactions with Trustees

During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:

	2025	2024
	£	£
Travel	78	74
Other Expenses	15	-

	93	74

Number of trustees reimbursed for expenses during the year was 1 (2024: 1)

18. Related Party Disclosures

There have been no related party transactions in the reporting period that require disclosure, except for those disclosed in the Transactions with

Trustees note.

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Saffron Walden Community Cinema Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

19. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

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Trustees	D Early - Finance Director
	K Reed (resigned 10/06/2025)
	C Roshanzamir (appointed 26/03/2026)
	G Downham (resigned 04/03/2026)
	B Willmott - Chair
	C Guyver
	S Inkley (resigned 11/03/2025)
	K Roberts (resigned 10/06/2025)
	K Keegan (appointed 26/03/2026)
	S Lott (appointed 26/03/2026)

Company Secretary	C Guyver

Charity Number	1113259

Company Number	05626997

Independent Examiner	Emma Williams FCA
	Williams & Co. Accountants Ltd
	Chartered Accountants
	8 Tansy Lane Hunstanton PE36 6FD