Caseware UK (AP4) 2022.0.179 2022.0.179 2023-05-312023-05-31false2022-06-01No description of principal activity11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11975073 2022-06-01 2023-05-31 11975073 2021-06-01 2022-05-31 11975073 2023-05-31 11975073 2022-05-31 11975073 c:Director1 2022-06-01 2023-05-31 11975073 d:OfficeEquipment 2022-06-01 2023-05-31 11975073 d:OfficeEquipment 2023-05-31 11975073 d:OfficeEquipment 2022-05-31 11975073 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-06-01 2023-05-31 11975073 d:ComputerEquipment 2022-06-01 2023-05-31 11975073 d:ComputerEquipment 2023-05-31 11975073 d:ComputerEquipment 2022-05-31 11975073 d:ComputerEquipment d:OwnedOrFreeholdAssets 2022-06-01 2023-05-31 11975073 d:OwnedOrFreeholdAssets 2022-06-01 2023-05-31 11975073 d:CurrentFinancialInstruments 2023-05-31 11975073 d:CurrentFinancialInstruments 2022-05-31 11975073 d:CurrentFinancialInstruments d:WithinOneYear 2023-05-31 11975073 d:CurrentFinancialInstruments d:WithinOneYear 2022-05-31 11975073 d:ShareCapital 2023-05-31 11975073 d:ShareCapital 2022-05-31 11975073 d:RetainedEarningsAccumulatedLosses 2023-05-31 11975073 d:RetainedEarningsAccumulatedLosses 2022-05-31 11975073 c:OrdinaryShareClass1 2022-06-01 2023-05-31 11975073 c:OrdinaryShareClass1 2023-05-31 11975073 c:FRS102 2022-06-01 2023-05-31 11975073 c:AuditExempt-NoAccountantsReport 2022-06-01 2023-05-31 11975073 c:FullAccounts 2022-06-01 2023-05-31 11975073 c:PrivateLimitedCompanyLtd 2022-06-01 2023-05-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 11975073









THEATRE DESK LTD







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2023

 
THEATRE DESK LTD
REGISTERED NUMBER: 11975073

STATEMENT OF FINANCIAL POSITION
AS AT 31 MAY 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
2,093
919

Current assets
  

Debtors: amounts falling due within one year
 5 
4,130
5,839

Cash at bank and in hand
  
140,540
84,249

  
144,670
90,088

Creditors: amounts falling due within one year
 6 
(111,006)
(80,496)

Net current assets
  
 
 
33,664
 
 
9,592

Net assets
  
35,757
10,511


Capital and reserves
  

Called up share capital 
 7 
2
2

Profit and loss account
  
35,755
10,509

  
35,757
10,511


The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 12 February 2024.

L Miller
Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
THEATRE DESK LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023

1.


General information

Theatre Desk Ltd is a private company limited by shares and registered in England & Wales. The address of the registered office is 124 Finchley Road, London, NW3 5JS.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

In order to continue trading it is dependent on the continued financial support of its sole shareholder and sole director, L Miller, who has confirmed her intention to continue to support the company for the foreseeable future.
On this basis, the director considers it appropriate to prepare the financial statements on the going  concern basis. The financial statements do not include any adjustments that would result in the  withdrawal of the aforementioned support.

 
2.3

Revenue

Turnover represents net amounts invoiced in respect of goods and services supplied during the year, excluding tax.
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable.
Turnover comprises of amounts receivable in respect of theatre ticket sales, net of vat.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.

Page 2

 
THEATRE DESK LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023

2.Accounting policies (continued)

 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, see below.

Depreciation is provided on the following basis:

Office equipment
-
25%
reducing balance
Computer equipment
-
20%
straight-line basis

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.7

Debtors

Short term debtors are measured at transaction price, less any impairment.

 
2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than twenty-four hours.

 
2.9

Creditors

Short term creditors are measured at the transaction price.

 
2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2022 - 1).

Page 3

 
THEATRE DESK LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023

4.


Tangible fixed assets





Office equipment
Computer equipment
Total

£
£
£



Cost or valuation


At 1 June 2022
-
1,670
1,670


Additions
672
1,065
1,737



At 31 May 2023

672
2,735
3,407



Depreciation


At 1 June 2022
-
751
751


Charge for the year on owned assets
140
423
563



At 31 May 2023

140
1,174
1,314



Net book value



At 31 May 2023
532
1,561
2,093



At 31 May 2022
-
919
919

Page 4

 
THEATRE DESK LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023

5.


Debtors

2023
2022
£
£


Trade debtors
177
1,677

Prepayments and accrued income
3,953
4,162

4,130
5,839



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
8,890
2,725

Other taxation and social security
795
2,983

Other creditors
84,597
55,977

Accruals and deferred income
16,724
18,811

111,006
80,496



7.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



2 Ordinary Shares of £1.00 each
2
2



8.


Related party transactions

At the reporting date, the company owed £84,597 (2022: £55,977) to its director. The balance is interest free and repayable on demand.


9.


Controlling party

The company is under the control of its director by virtue of her shareholdings in the company.

 
Page 5