Plaza Community Cinema Charity No. 1062570 Company No. 03362182 Trustees, Report and Unaudited Accounts 31 March 2025 AEFAHNX6 1411112025 COMPANIES HOUSE
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Plaza Community Cinema Contents Pages 2to6 Trustees, Annual Report Independent Examiner's Report Statement of Financial Activities Balance Sheet Statement of Cash flows Notes to the Accolnts 10 11to19 Page 1
Plaza Community Cinema Trustees Annual Report The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, herein present their report with the unaudited financial ststements of the Charity for the year ended 31 March 2025. The financial staternents have been prepared in accordance with the accounting policie5 set out in Note 1 to the accounts and comply with the charity s governing document. the Charities Act 2011, the Companies Act 2006 and Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard 102 applicable in the UK and Republic of Ireland. REFERENCE AND ADMINISTRATIVE DETAILS Cornpany No. 03362182 Charity No. 1062570 Principal Office 13 Crosby Road North Waterloo Liverpool Merseyside L22 OLD Registered Office 13 Crosby Road North Waterloo Liverpool Merseyside L22 OLD Directors and Trustees The Directors of the charltable company are its Trustees for the purposes of Charlty law. The following Directors and Trustees served during the year., J. Dunn V.M. Elson C.J. Forshaw K. Owen C. Tully I,H. Turnbull Key Management Personnel Chair Company Secretary Accountant5 Janet Dunn Valerie Elson Sefton Council for Voluntary Service Burlington House Page 2
Plaza Community Cinema Trustees Annual Report Crosby Road North Waterloo Liverpool L22 OLG Bankers The Co-operative Bank PLC Customer Services PO Box 250 Skelmersdale WN8 6wr Solicitors Lees Partners 52a Grange Road West Kirkby Wirral CH48 4EF OBJECTIVES AND ACTIVITIES The objects of the charity are to., 1) adv8nce the education of the public in the knowledge, understanding and appreciation of the arts, In partlcular the art of film. 2) utilise the unique potential of film as an educational medium. and 3) benefiting the residents of "South Sefton" and surrounding areas by the provision of recreational and leisure time facilities In the interests of social welfare and with the object of improving their conditions of life. In setting our objectives and planning our activities the trustees have given careful consideration to the Charity Commission's guidance on public benefit. ACHIEVEMENTS AND PERFORMANCE The admissions for the period of 110412024 to 3110312025 have again been disappointing at only 80,333 and It is obvious that the audience levels from 2019 have not returned after COVID this Is partly due to the increase streaming services on offer from Netflix Amazon Prime, Apple TV etc, Another factor also is that the films on offer are of an inferior quality and the industry still seems to be suffering the after effects of COVID and the writers strike in 202112022. We are optimistlc that in the Coming year things wlll start to improve. The Trustees have been looking 8t new ways to increase the product on offer and as well as the NTL Streaming which has been hugely popular we are also bringing in Ballet and Opera from the Royal Ballet and Opera streaming services. Some extremely popular screenings frorrl the NTL included 'NYE" with 358 admissions, we were in the top 12 admisslons over the UK. A Q&A with screenwriter and author Frank Cottrell Boyce for his film 'A Beautiful Game" was hugely popular with audiences and was almost sold out in Screen l (560 seats). In May of this year we went Into partnership with the Regency Film Festival based in Liverpool, they showed their 5 films of the year and was again extremely popular. Some of the offerings from NTL include Present Laughter, another screenin9 of the most in demand Prima Facie, and commencin9 in September we have TRBO Live with 'The Marriage of Figaro, We are now showlng the Banff Film Festival 3 times a year and this remains one of the hlghlights of the calendar year with tickets selling out on the big screen on all 3 occasions. Page 3
Plaza Community Cinema Trustees Annual Report The Plaza continues to do well in attracting schools for l)oth educational and leisure purpose5 and screen hire remains buoyant. In September we are engaglng in partnership with Pritchards Bookshop event for schools with Katherine Randell and Frank Cottrell Boyce. September also sees our annual Nostalgia Night a Laurel and Hardy special "Sons of the Desert. The Trustees continue to improve the building. this year saw new plaster work on the ceilings and walls on the stair5 leading io the balcony with a fresh coat of paint on the walls and woodwork, the offices too have been completely renovated, The installation and renovation of the Wurlitzer Organ has been suspended upon further detailed report from John Abson and David Lowes from the Cinema Organ Trust they are specialist in their field and have build Organs all over the country, they are highly respected throughout the industry and are willing to come in on a voluntary basis and take over the restoration of the Wurlitzer at the Plaza. The Trustees are very optimistic that this will be a very good long-term relationship with both parties wanting the same goal, to see the Plaza Wurlitzer'sing, The Plaza Support Shop continues to raSse vital funds for the Plaza and is going from strength to strength with huge support from the local community in both donation5 of saleable goods and purchasing those goods once on sale in the shop. The shop remains a vital resource for the Plaza not only for raising vital fund5 but also for keeping the community updated on what is happening at the Plaza and the programme of events corning soon. The Art5 and Education Department has agaln done some outstanding work with youn9 people and community organizations and continues to be highly respected amongst all th05e involved from the local community to the wlder area5 of Mer5eyside. This January sees Christine Physick Dlrector of Arts and Education retiring at the end of the month, Christine has been with the Plaza for 20 years and the Trustees would like to wish her a long and happy retirement. The Twstees and Management would like to thank 811 the volunteers who have supported the Plaza this year, without them we would not be able to operate and we are hugely grateful to each and every one. The Trustees are happy to report that the volunteer base continues to grow. ARTS AND EDUCATION REPORT APRIL 2024-MARCH 2025 The Al inspired film 'Game of Chance. a creative media project for youth aged 13-18 years continued for 8 full days over the Easter period. Worklng with 22 youn9 people a mix of those wlth addltional needs and their mainstream peers. It was a great two weeks with lots of creativity and positive energy from everyone involved. The final stage of the project took place over the spring bank holiday week at the end of May. Over the course of the project 22 young people aged between 13-18 worked with a team of creative professionals to produce their own film, the film had a public screening at the Plaza. In celebration of Pride month I coordinated a partnership event at the Library to host a special screenlng of The Rocky Horror Picture Show. this was a free event attended by approximately 50 people. A further partnership event with Sefton Libraries saw u5 link up with the Liverpool Arab Arts Festival and The Colour of ' Pomegranates group to screen 2 short Arab film5 from Palestine and Lebanon accompanied by a feature film 'Salma's Horne, from Jordon, cultural food was also served at the event which took place at the end of July. In July l also established a new partnership with Everton in the Cornmunity bringing to the Plaza 20 young people who were being educated in alternative provision. Page 4
Plaza Community Cinema Trustees Annual Report Thanks for external funding from Sefton Council's Warm Spaces initiative we were able to launch our Autumnlwinter 2024125 programme of events in October. Our first event attracted an audience of 180 to watch 'The Critic,. In response to requests from the public we have been able to adapt our food offer to cater for lactose intolerant people and vegans as well a5 introducing plant based mild and fruit teas. In addition we are still showing our Autism and Dementia screenings and the very popular 'Flix and Friends, in partnership with Age Concern. Summary of the year 56 Events were hosted as part of the Plaza's Arts and Education programme 202415. 5786 people aged between 3 and 93 took part in the Plaza's education programme, 30 young people aged between 13-18 took part in film and creative media projects, each receiving training in all aspects of film and production and learned how to produce their own film. £8693 was generated through the Arts and Education events during 202415. 592 people attended the Warm Welcome Screenings. 660 people attended the Autism and Dementi3 screenings. 72 people attended the screening of 'Once Removed a short film produced by 30 young people aged 13-18. Added Value: Meetin9 Older Peoples Needs Objective 4 - Respect and Social Inclusion, bringing older people together with agencies responslble for provlding services and to ensure their volces are heard and heeded. Objective 6: Tackling Loneliness - To bulld a better connection with Care Home residents and sheltered housing residents and encouraging comrnunity involvement. Meetlng the needs of Children and Young people the Plaza meets 8 of the counc115 12 prioritie5 Since 2015 the Plaza's Arts and Education activities with young people ha5 attracted regular funding from Rotary Club of Southport, BBC CIN, Sefton Council and Sefton CVS to name but a few, l am extremely grateful for all the support received and would like to thank all the funders. participants, volunteers and staff for their 5UPPOrt. FINANCIAL REVIEW The operational deficlt on the general fund during the year was £67.498 {2024'. surplus of £83,563), As at 31st March 2025 £301.974 (2024 £310.548) was held In free unrestricted funds.£909.144 (2024 £968,068) in the fixed asset fund, £446,745 in the building restoration fund and £36,000 in the Mighty Wurlitzer resloration fund, with no re5tri¢ted fund balances. Our primary source of income is through tlcket sales and associated extra'5 such as kiosk sales for food and drink consumed on site. In order to assist the trustees to identify the free cash reserves there is a designated Fixed Asset Fund which should hold the value of tangible fixed assets a5 at each year-end. Reserves Policy The trustees have considered the need to maintain an appropriate level of reserves for the charity. Consideration has been given to the nature of income and expenditure Streams, the need to match income with fixed commitments and the nature of reserves. The trustees have concluded that the following reserves should be maintained. The trustees wish to have 3 months runnin9 Costs, based on the last 3 years general fund expenditure in case of a immediate problem. As at 31st March 2025 the free reserve5 held by the charitable company were £301,974 (2024: £310,548). which is equivalent to 4 rnonths, running costs. STRUCTURE. GOVERNANCE AND MANAGEMENT Page S
Plaza Community Cinema Trustees Annual Report Governing Document Plaza Community Cinemals a cornpany Ilmlted by guarantee governed by it5 Memorandum and Articles of Association dated 28th September 2015, It is registered with the Charity Commission. Anyone over the age of 18 can become a member of the Company and there are currently 8 members (8 in2022), each of whom agrees to contribute £10 in the event of the charity winding up. 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 and any client or supplier is disclosed to the full board of trustees in the same way as any other contractual relatlonshlp with a related party. In the current year no such reported party transactions were reported. Risk Management The trustees have a risk management strategy which ¢omprlses', an annual review of the principal risks and uncertainties that the charity faces.. The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any tlme the financial posltlon of the charity and to enable them to ensure that the financial statements Comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detectlon of fraud and other irregularltie5. The above report has been prepared In accordance wlth the provislons appllcable to companles subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102). Signed on behalf of the board J. Dunn Trustee .M. Elson Trustee 06 November 2025 06 November 2025 Page 6
Plaza Community Cinema Independent Examiners Report Independent Examiner's Report to the trustees of Plaza Community Cinema I report to the charity trustees on my examination of the financial statements of Plaza Community Cinema for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Summary Income and Expenditure Account. the Balance Sheet. the Statement of Cash Flows and the related notes. Responsibilities and basis of report As the trustees of the charlty {and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companie5 Act 2006 ('the 2006 Act. Having satisfied myself that the financial statements of the charity 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 financial statements 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 sertion 145{5)(b) of the 2011 Act. Independent examiner's statement As the charity's gross Income exceeded £250,000 your examlner must be a member of a body listed in section 145 of the 2011 Act. l Confirm that l am qualified to undertake the examination because l am member of Chartered Accountant. I have completed my examination. I can confirm that no material matters have come to my attention in ¢onnection with the examination giving me cause to believe that., • accountlng records were not kept in accordance with section 386 of the 2006 Act . or the financial statements do not accord with those records; or the financSal statements do not comply with the accounting requlrements under section 396 of the 2006 Act other than any requirement that the financlal statements give a 'true and fair, view whkh is not matter considered as part of an independent examination: or • the flnanclal statements have not been prepared in accordance with the Charitle5 SORP (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 thls report in order to enable a proper understanding of the financial statements to be reached. lan Wright Chartered Accountant Sefton Council for Voluntary Service Burlington House Crosby Road North Waterloo Liverpool L22 OLG 06 November 2025 Page 7
Plaza Community Cinema Statement of Financial Activities for the year ended 31 March 2025 Unrestricted funds Total funds Total funds 2025 2025 2024 Notes Income and endowments from,. Donations and legacies Charitable activities Other trading activities Investments 20,748 709,287 110,539 22,301 20.748 709.287 110,539 22,301 31.497 726,123 100,470 8,241 Total 862,875 862,875 866,331 Expenditure on: Raisin9 funds Charitable activities 23,105 907,268 23,105 907,268 8,462 774,306 Total 930,373 930.373 782,768 Net gain5 on investments Net {expenditure)/income Transfers between funds 10 (67,498) {67,498) 83,563 Net (expenditure)/income before other gains1{1055es) (67,498) (67.498) 83,563 Other gains and losses Net movement in funds {67.498) (67.498) 83,563 Reconciliation of funds.. Total funds brought forward 1,761,361 1,761.361 1,677,798 Total funds carried forward 1,693,863 1,693,863 1.761.361 Page 8
Plaza Community Cinema Balance Sheet at 31 March 2025 Company No. 03362182 Notes 2025 2024 Fixed 8ssets Tangible assets 12 909.144 909,144 968,068 968.068 Current assets Stocks Debtors Cash at bank and in hand 13 14 4,800 4,810 808.025 817.635 (32,916) 784,719 4.800 16,553 832,881 854.234 (60,941) 793,293 1,761,361 1.761,361 Creditors.. Amount falllng due within one year Net current a$5ets 15 Total assets less current liabilities 1.693.863 Net assets excluding pension asset or liability Total net assets 1,693,863 1,693,863 1,761,361 The funds of the charity Restricted funds Unrestricted funds General funds Designated funds 16 16 301,974 1,391,889 310,548 1,450,813 1,693,863 1,761.361 Reserves 16 Total funds 1.693.863 1,761,361 These accounts have been prepared In accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. For the year ended 31 March 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relatin9 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 complyirKJ with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. Approved by the board on 06 November 2025 And signed on its behalf by.. J. Dunn Trustee 06 November 2025 Page g
Plaza Community Cinema Statement of Cash flows for the year ended 31 March 2025 2025 2024 Cash flows from operating activities Net (expenditure)/income per Statement of Financial Activities (67,498) 83,563 Adjustments for: Depreciation of property, plant and equipment Dividends, interest and rents from investments Decrease/(Increase) in trade and other receivables (Decrease)Iln¢rease in trade and other payable5 58.924 (22,301) 11,743 (28.025) 58,924 (8.241) (12,140) 33,345 Net cash (used in)/provided by operating activities (47.157) 155,451 Cash flows from investing activities Divldend5. interest and rents from investments 22.301 8,241 Net cash from/{used in) investing activities 22.301 {90,257) Net cash used in financing activities (300) Net (decrease)/increase in cash and cash equivalents (24,856) 64,894 Cash and cash equivalents at the beginnin9 of the year 832,881 767,895 Cash and cash equivalents at the end of the year 808,025 832,789 Components of cash and cash equivalents Cash and bank balances 808,025 832.881 808,025 832,881 Page 10
Plaza Community Cinema Notes to the Accounts for the year ended 31 March 2025 1 Accounting policies Basis of preparation The financtal statements have been prepared in accordance with the charity's governing document. the Companies Act 2006. FRS 102 "The Financial Reportin9 Standard applicable in the UK and Republic of Ireland" ("FRS 102 ) and the Charities SORP "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). The charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated In the relevant accounting policy note, The functional currency used is the £ Sterling. Assets and liabilities are initially re¢ognized at historical cost or transaction value unless Otherwise stated in the relevant accounting policy note. The functlonal currency used is the £ Sterling. Preparation of the accounts on a going concern basis At the time of approvlng the accounts. the trustees, have a reasonable expectatlon that the Charity has adequate resources to continue in operational existence for the forseeable future. As such these accounts have been prepared under the going concern basis. Change in basis of accounting or to previous accounts There has been no change to the accountlng policies (valuatlon rules and method of accountlng) 51nce last year and no changes have been made to accounts for previous years. Fund accounting Unrestrlcted funds These are avaSlable for use at the dlscretlon of the trustees in furtherance of the general objects of the charity, These are unrestricted fund5 earmarked by the trustees for particular purposes. These are unrestrlcted funds which include a revaluation reserve representing the restatement of investment assets at their market values, These are available for use subject to restrictions imposed by the donor or through terms of an appeal. Oesignated funds Revaluation funds Restricted funds Page11
Plaza Community Cinema Notes to the Accounts Income Recognition of income Income is included in the Statement of Financial Activities (SOFA) when the charity becornes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability. Income with related Where income has related expenditure the incorne and related expenditure is expenditure reported gross in the SOFA. Donations and legacies Voluntary income received by way of grants, donation5 and gifts is included in the the SOFA when receivable and only when the Charity has unconditional entitlement to the income. Tax reclaims on Income from tsx reclaims is included in the SOFA atthe same time as the donations and gifts giftldonation to which it relates. Donated services These are only included in income (with an equivalent amount In expend?ture} and facilities where the benefit to the Charity 15 reasonably quantifiable, measurable and material. Volunteer help The value of any volunteer help receNed is not included in the accounts. Investment income This is Included in the accounts when receivable. Gains/{losses) on Thls includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gainsl(losses) on investment assets This includes any gain or loss on the sale of investments. Expenditure Recognition of expenditure Expenditure is recognised on an accruals basis. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates. Expenditure on These comprise the cost5 associated with attracting voluntsry income, fundraising raising funds trading costs and Investment management costs. Expenditure on These comprlse the costs incurred by the Charity In the delivery ol Its activities and charitable activities services in the furtherance of its objects, including the makin9 of grants and governance costs. All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid. These include those cost5 associated with rneeting the constitutional and statutory requirement5 of the Charity, includlng any auditlindependent examination fees, Costs linked to the Strategic managemeni of the Charity, together with a share of other administration costs. These are support Costs not allocated to a particular activity. Grants payable Governance costs Other expenditure Taxation The charity is exempt from corporalion tax on its charitable activities. Pa9e 12
Plaza Community Cinema Notes to the Accounts Tangible fixed assets and depreciation Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life: Freehold property Fixtures & Fittings Equipment 4% Straight Ltne 5-25% Straight Line 5-20% Straight Line Stocks Stock is included at the lower of cost or net realisable value, Oonated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market. Trade and other debtors Trade and other debtor5 are recognised at the settlement amount due after any trade dlscount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Cash and cash equivalents Cash and cash equivalents comprlse cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three month5 or less and bank overdrafts. In the Statement of flnanclal position, bank overdrafts are shown withln borrowings or current Ilabilitles. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company s cash management. Trade and other creditors Short term creditors are measured at the transartion price. Other creditors and provisions are recognised ' where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognlsed at their settlement amount after allowing for any trade discounts due, Pension costs The charity operates a defined contribution plan for its employees, A defined conlrilwtion plan is pension plan under which the company pays fixed contributions into a separate entity. Once the Contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the cornpany In independently administered funds. 2 Company status The company Is a private company limlted by guarantee and consequently does not have share capital. Page13
Plaza Community Cinema Note5 to the Accounts 3 Ststement of Financial Activities - prior year Unrestricted funds Total funds 2024 2024 Income and endowments from: Donations and legacies Charitable actlvities Other trading activities Investments 31,497 726,123 100,470 8,241 31,497 726.123 100,470 8,241 Total 866,331 866,331 Expenditure on.. Raising funds Charitable activlties 8,462 774,306 8,462 774.306 Total 782,768 782.768 Net income 83,563 83,563 Net income before other gains/(losses) Other gains and10sses: Net movement in funds 83,563 83.563 83,563 83,563 Reconciliation of funds.. Total funds brought forward Total funds Carried forward 1,677,798 1,761,361 1,677,798 1.761,361 4 Income from donations and legacies Untestrlcted Total 2025 Total 2024 Grants and Donations Other Fundraising Events 20,748 20,748 23,239 8,258 31,497 20,748 20,748 5 Income from charitsble activities Unrestricted Total 2025 Total 2024 Commercial Cinema Kiosk Income Arts & Education 479.765 224,932 4.590 479,765 224,932 4,590 466,011 239.122 20,990 726.123 709,287 709,287 Page 14
Plaza Community Cinema Notes to the Accounts 6 Income from other trading activities Unrestricted Total 2025 Total 2024 Advertising Income Shop Income 100 Club Thursday Bingo 24,585 65,184 5,569 15,201 110,539 24,585 65,184 5,569 15,201 110,539 29.201 63,742 8.127 100,470 7 Income from investments Unrestricted Total 2025 Total 2024 Interest Receivable 22,301 22.301 22,301 22,301 8,241 8,241 8 Expenditure on raising funds Unrestricted Total 2025 Total 2024 Fundraising trading costs Advertislng Income Shop Income l(Kl Club 1,728 19,542 1,835 23,105 1,728 19,542 1,83S 23,105 6,127 2,335 8.462 Page15
Plaza Community Cinema Notes to the Accounts 9 Expenditure on charitable activities Unrestricted Total 2025 Total 2024 Expenditure on charitable activities Commercial Cinema Kiosk Income 225,129 105,999 9,499 225,129 105,999 9,499 203,366 111,108 2,721 Arts & Education Admin costs Bank loan and overdrafl interest payable Employee costs Motor and travel costs 1.333 1.333 258,848 115 258,848 115 214,010 236,286 4,973 120,936 Premlses Costs Amortisation. depreciation, impairment, profitlloss on disposal of fixed assets General administrative costs Legal and professlonal costs 214.010 58.924 58,924 58,924 31,239 2,172 31,239 2,172 31.786 4,206 907,268 907,268 774,306 10 Net (expenditure)lincome before transfers 2025 2024 This Is staled after charging: Depreciatloh of owned fixed assets 11 Staff costs 58.924 58.924 2025 241,745 13,084 3,332 258,161 2024 221,822 11,419 3.045 236,286 Salaries and wages Soclal security costs Pension costs No employee received emoluments in excess of £60,000. Page 16
Plaza Community Cinema Notes to the Accounts 12 Tangible fixed assets Assets Under Developmen Land and buildings Fixtures & Fittings Equipment Total Cost or revaluation At 1 April 2024 At 31 March 2025 Depreciation and impairment At l April 2024 Depreciatlon charge for the year At 31 March 2025 614.861 614,861 631,590 631,590 207,785 207,785 280,434 280,434 1,734,670 1.734,670 265.441 322.738 178,423 766,602 18,595 29.599 10.730 58.924 284,036 352,337 189,153 825,526 Net book values At 31 March 2025 At 31 March 2024 13 Stocks 330.825 349,420 279.253 308,852 18.632 29,362 280.434 280.434 909,144 968,068 2025 2024 Finlshed goods 4,800 4,800 4,800 4,800 Carrying value analysed by activities 2025 2024 Ki05k Income 4,800 4.800 4.800 4,800 14 Debtors 2025 2024 VAT recoverable Prepayments and accrued income 12,735 3,818 16,553 4,810 4,810 15 Creditors: amounts fallin9 due withln one year 2025 2024 Trade creditors Other taxes and social security Other ¢reditor5 Accruals 14,536 12.843 568 4,969 32,916 57,813 3,128 60,941 Page17
Plaza Community Cinema Notes to the Accounts 16 Movement in funds Incoming resources At31 March 2025 (including At 1 April other 2024 gains/losses) Resources Gross transfers expended Restricted funds: Unrestricted funds.. General funds 310,548 862.875 (930.373) 58,924 301.974 Designated funds.. Fixed A55et Fund Building Restoration Fund The Mighty Wurlitzer Restoratlon Fund 968,068 446,745 {58.924) 909,144 446.745 36,000 1.450,813 36,000 (58,924) 1,391,889 Total Total funds 1,761,361 862,875 (930,373) 1,693,863 Purposes and restrictlon5 in relation to thè funds.. Designated funds.. Flxed Asset Fund Building Restoration Fund The Mlghty Wurlltzer Restoration Fund Fixed assets Building restoration Organ restoration 17 Analysis of net assets between funds Unrestricted funds Total Fixed assets Net current assets 909,144 784.719 1,693,863 909.144 784.719 1.693,863 18 Reconciliation of net cash / (net debt) At31 March 2025 At 1 April 2024 Cash flows Cash and cash equivalents 832.881 832.881 (24,856) {24,856) 808,025 808,025 Net cash / (net debt) 832.881 (24,856) 808,025 FRS 102 requires and entity to report changes in net debt in the accounting period. Plaza Comrnunity Cinema does not carry any debt or other borrowings and has a positive net cash positlon Page 18
Plaza community Cinema Notes to the Accounts 19 Commitments Pension commitments 2025 2024 The pension cost charge to the company amounted to: 3,332 3,045 20 Related party disclosures Controlling party The company is limited by guarantee arKI has no share capital; thus no single party controls the company. Page19