Bell Theatre Trustee Company Limited
Unaudited Financial Statements
For the period ended 31 March 2023
Pages for Filing with Registrar
Company Registration No. 13866394 (England and Wales)
Bell Theatre Trustee Company Limited
Contents
Page
Balance sheet
1
Notes to the financial statements
2 - 3
Bell Theatre Trustee Company Limited
Balance Sheet
As at 31 March 2023
31 March 2023
Page 1
2023
Notes
£
£
Current assets
-
Creditors: amounts falling due within one year
3
(103)
Net current liabilities
(103)
Capital and reserves
Called up share capital
4
1
Profit and loss reserves
(104)
Total equity
(103)
The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true
For the financial period ended 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
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.
The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the board of directors and authorised for issue on 20 October 2023 and are signed on its behalf by:
P Oliver
Director
Company Registration No. 13866394
Bell Theatre Trustee Company Limited
Notes to the Financial Statements
For the period ended 31 March 2023
Page 2
1
Accounting policies
Company information
Bell Theatre Trustee Company Limited is a private company limited by shares incorporated in England and Wales. The registered office is 6th Floor, 9 Appold Street, London, EC2A 2AP.
1.1
Reporting period
The annual financial statements are presented for a period longer than one year, due to the company incorporating on 24 January 2022 and aligning the year end with related companies.
1.2
Accounting convention
These financial statements have been prepared in accordance with Section 1A of 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 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.
1.3
Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.4
Financial instruments
Basic financial instruments are held at cost. The company has no other financial instruments or basic financial instruments measured at fair value.
1.5
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
1.6
Foreign exchange
Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.
Bell Theatre Trustee Company Limited
Notes to the Financial Statements (Continued)
For the period ended 31 March 2023
Page 3
2
Employees
The average monthly number of persons (including directors) employed by the company during the period was:
2023
Number
Total
3
Creditors: amounts falling due within one year
2023
£
Bank loans and overdrafts
4
Amounts owed to group undertakings
99
103
4
Called up share capital
2023
2023
Ordinary share capital
Number
£
Issued and fully paid
Ordinary shares of £1 each
1
1
5
Related party transactions
The company has taken the exemption under Section 33 of FRS102 Related Party Disclosures paragraph 33.1A from disclosing transactions with other members of a wholly owned group.
6
Parent company
The parent company is Bell Theatre Services Limited. The registered office of the company is 9b Chester Road, Borehamwood, Hertfordshire, WD6 1LT.