Caseware UK (AP4) 2023.0.135 2023.0.135 2024-05-312024-05-31truefalse2023-06-01falseproperty letting.00The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09597250 2023-06-01 2024-05-31 09597250 2022-06-01 2023-05-31 09597250 2024-05-31 09597250 2023-05-31 09597250 c:Director1 2023-06-01 2024-05-31 09597250 d:Buildings 2023-06-01 2024-05-31 09597250 d:Buildings 2024-05-31 09597250 d:Buildings 2023-05-31 09597250 d:Buildings d:OwnedOrFreeholdAssets 2023-06-01 2024-05-31 09597250 d:Buildings d:LongLeaseholdAssets 2023-06-01 2024-05-31 09597250 d:PlantMachinery 2023-06-01 2024-05-31 09597250 d:FurnitureFittings 2023-06-01 2024-05-31 09597250 d:FurnitureFittings 2024-05-31 09597250 d:FurnitureFittings 2023-05-31 09597250 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-06-01 2024-05-31 09597250 d:OwnedOrFreeholdAssets 2023-06-01 2024-05-31 09597250 d:CurrentFinancialInstruments 2024-05-31 09597250 d:CurrentFinancialInstruments 2023-05-31 09597250 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 09597250 d:CurrentFinancialInstruments d:WithinOneYear 2023-05-31 09597250 d:ShareCapital 2024-05-31 09597250 d:ShareCapital 2023-05-31 09597250 d:RetainedEarningsAccumulatedLosses 2024-05-31 09597250 d:RetainedEarningsAccumulatedLosses 2023-05-31 09597250 c:FRS102 2023-06-01 2024-05-31 09597250 c:AuditExemptWithAccountantsReport 2023-06-01 2024-05-31 09597250 c:FullAccounts 2023-06-01 2024-05-31 09597250 c:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 09597250 e:PoundSterling 2023-06-01 2024-05-31 iso4217:GBP xbrli:pure

Registered number: 09597250









THEATRE PROPERTY HOLDINGS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2024

 
THEATRE PROPERTY HOLDINGS LIMITED
 
 
  
ACCOUNTANT'S REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF THEATRE PROPERTY HOLDINGS LIMITED
FOR THE YEAR ENDED 31 MAY 2024

You consider that the Company is exempt from an audit for the year ended 31 May 2024. You have acknowledged, on the Balance sheet, your responsibilities for ensuring that the Company keeps adequate accounting records which comply with section 386 of the Companies Act 2006, and for preparing the financial statements which give a true and fair view of the state of affairs of the Company and of its profit or loss for the financial year.

In accordance with your instructions, I have prepared the financial statements on pages 6 from the accounting records of the Company and on the basis of information and explanations you have given to me.

I have not carried out an audit or any other review, and consequently I do not express any opinion on these financial statements.

  



Eclipse Consultancy Limited
 
The Courtyard
14A Sydenham Road
Croydon
CR0 2EE
13 August 2024
Page 1

 
THEATRE PROPERTY HOLDINGS LIMITED
REGISTERED NUMBER: 09597250

BALANCE SHEET
AS AT 31 MAY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 3 
339,338
347,437

  
339,338
347,437

Current assets
  

Cash at bank and in hand
 4 
3,149
5,003

  
3,149
5,003

Creditors: amounts falling due within one year
 5 
(345,533)
(358,765)

Net current liabilities
  
 
 
(342,384)
 
 
(353,762)

Total assets less current liabilities
  
(3,046)
(6,325)

  

Net liabilities
  
(3,046)
(6,325)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(3,146)
(6,425)

  
(3,046)
(6,325)


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 his 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 comprehensive income 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 by: 




Page 2

 
THEATRE PROPERTY HOLDINGS LIMITED
REGISTERED NUMBER: 09597250
    
BALANCE SHEET (CONTINUED)
AS AT 31 MAY 2024

................................................
Anthony James Clare
Director

Date: 13 August 2024

The notes on pages 4 to 6 form part of these financial statements.

Page 3

 
THEATRE PROPERTY HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1.


General information

Theatre Property Holdings Limited is a private company Limited by shares and incorporated in England. its registered office is :
17 Weston Park
London
England
N8 9SY

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

 
2.2

Revenue

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, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 4

 
THEATRE PROPERTY HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

2.Accounting policies (continued)

 
2.3

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 balance sheet date in the countries where the Company operates and generates income.

 
2.4

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, using the straight-line method.

Depreciation is provided on the following basis:

Freehold property
-
over 50 years
Long-term leasehold property
-
Over the shorter of 50years or the lease term
Plant and machinery
-
over 5 years
Fixtures and fittings
-
over 5 years

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.

 
2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 5

 
THEATRE PROPERTY HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

3.


Tangible fixed assets





Land and Buildings
Fixtures and fittings
Total

£
£
£



Cost or valuation


At 1 June 2023
404,941
8,938
413,879



At 31 May 2024

404,941
8,938
413,879



Depreciation


At 1 June 2023
57,504
8,938
66,442


Charge for the year on owned assets
8,099
-
8,099



At 31 May 2024

65,603
8,938
74,541



Net book value



At 31 May 2024
339,338
-
339,338



At 31 May 2023
347,437
-
347,437


4.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
3,149
5,003

3,149
5,003



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
2,719
1,700

Other creditors
342,214
356,465

Accruals and deferred income
600
600

345,533
358,765


 
Page 6