Contents of the Financial Statements

for the Period Ended 31 January 2026

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

Directors' report period ended 31 January 2026

The directors present their report with the financial statements of the company for the period ended 31 January 2026

Directors

The director shown below has held office during the whole of the period from
23 January 2025 to 31 January 2026

George Andrew YOUNG

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
23 October 2026

And signed on behalf of the board by:
Name: George Andrew YOUNG
Status: Director

Profit And Loss Account

for the Period Ended 31 January 2026

	2026
	£
Turnover:	0
Cost of sales:	0
Gross profit(or loss):	0
Distribution costs:	0
Administrative expenses:	0
Other operating income:	0
Operating profit(or loss):	0
Interest receivable and similar income:	0
Interest payable and similar charges:	0
Profit(or loss) before tax:	0
Tax:	0
Profit(or loss) for the financial year:	0

Balance sheet

As at 31 January 2026

	Notes	2026
		£
Fixed assets
Intangible assets:		0
Tangible assets:		0
Investments:		0
Total fixed assets:		0
Current assets
Stocks:		0
Debtors:		0
Cash at bank and in hand:		0
Investments:		0
Total current assets:		0
Prepayments and accrued income:		0
Creditors: amounts falling due within one year:		0
Net current assets (liabilities):		0
Total assets less current liabilities:		0
Creditors: amounts falling due after more than one year:		0
Provision for liabilities:		0
Accruals and deferred income:		0
Total net assets (liabilities):		0
Members' funds
Profit and loss account:		0
Total members' funds:		0

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 January 2026 the company was entitled to exemption 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 notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 31 January 2026

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover represents income arising from the festival, screenings, workshops and other educational activities of Children’s International Film Festival CIC, excluding VAT and after deducting discounts and refunds. Income from events is recognised when the relevant event takes place. Income from workshops and other services is recognised as those services are delivered, by reference to the stage of completion where appropriate. Income is recognised when its amount can be measured reliably and receipt is probable. Payments received before the related event or service are recorded as deferred income until earned. Grants and donations Grants and donations are recognised as income when Children’s International Film Festival CIC is entitled to the funding, receipt is probable and the amount can be measured reliably. Government grants are accounted for using the performance model. Funding subject to specified future performance-related conditions is recognised as income only when those conditions are satisfied. Amounts received before the recognition criteria are met are recorded as deferred income. Restrictions specifying how funding must be used do not, by themselves, delay income recognition. Restricted funding is separately identified in the company’s accounting records to ensure it is used for its intended purpose.

  Tangible fixed assets depreciation policy

  Tangible fixed assets and depreciation Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses. Depreciation is calculated on a straight-line basis to write off the cost of each asset, less its estimated residual value, over its estimated useful economic life. Depreciation begins when the asset is available for use. Useful lives, residual values and depreciation methods are reviewed when circumstances indicate that estimates may have changed. Assets are assessed for indicators of impairment at each reporting date, and any necessary impairment loss is recognised in the profit and loss account.

  Intangible fixed assets amortisation policy

  Intangible fixed assets and amortisation Intangible fixed assets are stated at cost less accumulated amortisation and impairment losses. Amortisation is calculated on a straight-line basis over each asset’s estimated useful economic life, beginning when the asset is available for use. The useful life does not exceed the period of any related contractual or legal rights. Useful lives and amortisation methods are reviewed when circumstances indicate that estimates may have changed. Assets are assessed for indicators of impairment at each reporting date, with any necessary impairment loss recognised in the profit and loss account.

  Valuation information and policy

  Valuation information The accounts have been prepared under the historical cost convention. Tangible and intangible fixed assets, where held, are recorded at cost less accumulated depreciation or amortisation and any impairment losses. No fixed assets have been revalued during the reporting period.

Notes to the Financial Statements

for the Period Ended 31 January 2026

• 2. Employees

  	2026
  Average number of employees during the period	0