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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 12B-25
Commission File Number 000-22877
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NOTIFICATION OF LATE FILING
(Check One): /X/Form 10-K, / / Form 11-K, / / Form 20-F, / / Form 10-Q
/ / Form N-SAR
For Period Ended: DECEMBER 31, 2001
/ / Transition Report on Form 10-K / / Transition Report on Form 10-Q
/ / Transition Report on Form 20-F / / Transition Report on Form N-SAR
/ / Transition Report on Form 11-K
For the Transition Period Ended: ___________________
NOTHING IN THIS FORM SHALL BE CONSTRUED TO IMPLY THAT THE COMMISSION
HAS VERIFIED ANY INFORMATION CONTAINED HEREIN.
If the notification relates to a portion of the filing checked above, identify
the item(s) to which the notification relates:_____________________________
PART I -- REGISTRANT INFORMATION
UPC POLSKA, INC.
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Full Name of Registrant
@ ENTERTAINMENT, INC.
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Former Name if Applicable
4643 ULSTER STREET, SUITE 1300
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Address of Principal Executive Office (STREET AND NUMBER)
DENVER, CO 80237
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City, State and Zip Code
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PART II -- RULES 12B-25(b) AND (c)
If the subject report could not be filed without unreasonable effort or expense
and the registrant seeks relief pursuant to Rule 12b-25(b), the following should
be completed. (Check box if appropriate)
(a) The reasons described in reasonable detail in Part III of this
form could not be eliminated without unreasonable effort or
expense;
(b) The subject annual report, semi-annual report, transition
report on Form 10- K, Form 20-F,11-K or Form N-SAR, or portion
thereof, will be filed on or before the 15th calendar day
/X/ following the prescribed due date; or the subject quarterly report
of transition report on Form 10-Q, or portion thereof will be
filed on or before the fifth calendar day following the prescribed
due date; and
(c) The accountant's statement or other exhibit required by Rule
12b-25(c) has been attached if applicable.
PART III -- NARRATIVE
State below in reasonable detail the reasons why Form 10-K, 11-K, 20-F, 10-Q,
N-SAR, or the transition report portion thereof, could not be filed within the
prescribed time period. (Attach extra sheets if needed.)
The registrant is unable to timely file its Annual Report on Form
10-K for the year ended December 31, 2001 without unreasonable effort and
expense because of delays due to the registrant's need to confirm treatment
of debt owed to its stockholder and its stockholder's affiliate. The registrant
anticipates that the Annual Report on Form 10-K will be filed on or before
April 16, 2002.
PART IV -- OTHER INFORMATION
(1) Name and telephone number of person to contact in regard to this
notification
SIMON BOYD 011-48 22-701-0930
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(Name) (Area Code) (Telephone Number)
(2) Have all other periodic reports required under Section 13 or 15(d) of the
Securities Exchange Act of 1934 or Section 30 of the Investment Company Act of
1940 during the proceeding 12 months or for such shorter period that the
registrant was required to file such report(s) been filed? If answer is no,
identify report(s). /X/Yes / /No
(3) Is it anticipated that any significant change in results of operations from
the corresponding period for the last fiscal year will be reflected by the
earnings statements to be included in the subject report or portion
thereof? /X/Yes / /No
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If so, attach an explanation of the anticipated change, both narratively and
quantitatively, and, if appropriate, state the reasons why a reasonable estimate
of the results cannot be made.
The Company's statements of operations for the year ending December 31, 2000,
reflect a net loss of $248,811 million. The Company's net loss to be reflected
in its statements of operations for the year ending December 31, 2001, will be
significantly greater than this. This is primarily due to the Company's
recognition of a material loss on its disposition of its digital satellite
direct-to-home ("D-DTH") assets. In this regard, the Company filed a Current
Report on Form 8-K on December 21, 2001, relating to consummation of its
transaction with Canal+ Group (the television and film division of Vivendi
Universal S.A.) pursuant to which the companies merged their Polish D-DTH
platforms. An amendment to this Current Report was filed on Form 8-K/A on
February 20, 2002, to include pro forma financial information related to this
transaction.
UPC POLSKA, INC.
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(Name of Registrant as Specified in Charter)
has caused this notification to be signed on its behalf by the undersigned
thereunto duly authorized.
Date APRIL 2, 2002 By /S/ JOANNA NIECKARZ
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Joanna Nieckarz
Chief Financial Officer
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