Kinolibrary Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07886006

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		91,767		108,081

			91,767		108,081
CURRENT ASSETS
Debtors	5	635,537		667,007
Cash at bank and in hand		51,515		73,999

		687,052		741,006
Creditors: Amounts Falling Due Within One Year	6	(136,751 )		(235,746 )

NET CURRENT ASSETS (LIABILITIES)			550,301		505,260

TOTAL ASSETS LESS CURRENT LIABILITIES			642,068		613,341

Creditors: Amounts Falling Due After More Than One Year	7		-		(5,003 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(22,941 )		(27,020 )

NET ASSETS			619,127		581,318

CAPITAL AND RESERVES
Called up share capital	8		1		1
Profit and Loss Account			619,126		581,317

SHAREHOLDERS' FUNDS			619,127		581,318

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Kinolibrary Ltd

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the 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 directors 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Ms Jennifer Coan

Director

15 September 2026

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

1. General Information

Kinolibrary Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07886006 . The registered office is 2nd Floor Stanley House London Road, Hook, Hampshire, RG27 9GA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover from granting access to archive footage is recognised when the license fee is obtained. 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 license fees and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. 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	25% straight line
Computer Equipment	25% straight line

2.4. Financial Instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans to related parties.

Cash and cash equivalents are short term, highly liquid investments that are readily convertible to known amounts of cash.

Basic financial assets

Basic financial assets, which include debtors, loans to related parties and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including trade creditors and other payables, are initially recognised at transaction price and subsequently measured at amortised cost using the effective interest method. Financial liabilities classified as payable within one year are not amortised.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Kinolibrary Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 12 (2024: 12)

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 January 2025	188,056	103,772	291,828
Additions	-	708	708

As at 31 December 2025	188,056	104,480	292,536

Depreciation
As at 1 January 2025	84,305	99,442	183,747
Provided during the period	15,398	1,624	17,022

As at 31 December 2025	99,703	101,066	200,769

Net Book Value
As at 31 December 2025	88,353	3,414	91,767

As at 1 January 2025	103,751	4,330	108,081

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	67,716	65,299
Other debtors	84,295	85,110

	152,011	150,409
Due after more than one year
Amounts owed by group undertakings	165,106	200,678
Other debtors	318,420	315,920

	483,526	516,598

	635,537	667,007

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Kinolibrary Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

At the year end £327,928 (2024: £200,678) ) was owed to the company by Kinolibrary Group Holdings Limited, which is the parent company. £318,420 (2024: £315,920) was owed to the company by Kinolibrary Rights Limited which is a company under common control.

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	19,921	18,025
Bank loans and overdrafts	5,529	10,648
Other creditors	7,795	81,343
Taxation and social security	103,506	125,730

	136,751	235,746

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	5,003

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

9. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	31,140	10,749

	31,140	10,749

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