For the financial year ended 31 October 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 of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

Birbridge Limited is a private company limited by share capital, incorporated in England and Wales, registration number 15229239. The address of the registered office and principal place of business is Omniplex Cinemas, Park Way, Rednal, Birmingham, England, B45 9PL.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Prior period restatement

The comparative figures have been restated to amend the intercompany loan balance with Omniplex Holdings (NI) Ltd, a fellow company under common control. Following a review of prior year balances, it has been identified that £88,248 had not been recognised within the accounts. The impact of the adjustment is to increase the 31 October 2025 figure for amounts due to group undertakings by £88,248 and recognise legal fees on the purchase of freehold, recognised as a tangible asset, of £88,248. This adjustment has no impact on reported profit.

The financial statements have been prepared on the going concern basis. The company has net liabilities at the balance sheet date and is dependent on the continued financial support of its group undertakings. The directors have reviewed the company's forecasts and cash flow requirements and are satisfied that adequate financial resources are available to enable the company to continue in operational existence for the foreseeable future. Accordingly, the directors continue to adopt the going concern basis in preparing the financial statements.

Land and buildings are stated in the financial statements at cost less accumulated depreciation and impairment losses.

The assets' residual values, useful lives and depreciation methods are reviewed at each reporting date and adjusted prospectively if appropriate.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Basic financial assets, which include debtors 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 unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities, including creditors and loans from fellow group companies, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

The average monthly number of persons (including directors) employed by the company during the year was:

Omniplex Holdings (NI) Limited is a related party by virtue of common ownership. At the balance sheet date, the company owed £7,218,748 (2024: £7,218,748) to Omniplex Holdings (NI) Limited. The balance is unsecured, interest-free and repayable on demand.

The company's property is occupied by fellow group undertakings within the wider Omniplex group.

The parent company of Birbridge Limited is Omniplex Holdings (NI) Limited and its registered office is Unit 31, Crescent Business Park, Lisburn, Northern Ireland, BT28 2GN.

The ultimate controlling company of Birbridge Limited is Omniplex Holdings Unlimited Company and its registered office is 1/2, Castlewood Place, Rathmines, Dublin, Ireland.