Caseware UK (AP4) 2023.0.135 2023.0.135 2023-06-302023-06-30The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.No description of principal activityfalse002022-07-01falsetruefalse 05168117 2022-07-01 2023-06-30 05168117 2021-07-01 2022-06-30 05168117 2023-06-30 05168117 2022-06-30 05168117 c:Director1 2022-07-01 2023-06-30 05168117 d:CurrentFinancialInstruments 2023-06-30 05168117 d:CurrentFinancialInstruments 2022-06-30 05168117 d:Non-currentFinancialInstruments 2023-06-30 05168117 d:Non-currentFinancialInstruments 2022-06-30 05168117 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 05168117 d:CurrentFinancialInstruments d:WithinOneYear 2022-06-30 05168117 d:Non-currentFinancialInstruments d:AfterOneYear 2023-06-30 05168117 d:Non-currentFinancialInstruments d:AfterOneYear 2022-06-30 05168117 d:ShareCapital 2023-06-30 05168117 d:ShareCapital 2022-06-30 05168117 d:RetainedEarningsAccumulatedLosses 2023-06-30 05168117 d:RetainedEarningsAccumulatedLosses 2022-06-30 05168117 c:FRS102 2022-07-01 2023-06-30 05168117 c:AuditExempt-NoAccountantsReport 2022-07-01 2023-06-30 05168117 c:FullAccounts 2022-07-01 2023-06-30 05168117 c:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 05168117 2 2022-07-01 2023-06-30 05168117 e:PoundSterling 2022-07-01 2023-06-30 iso4217:GBP xbrli:pure

Registered number: 05168117









C THEATRE LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2023

 
C THEATRE LIMITED
REGISTERED NUMBER: 05168117

BALANCE SHEET
AS AT 30 JUNE 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
21,380
-

Cash at bank and in hand
  
540
2,628

  
21,920
2,628

Creditors: amounts falling due within one year
 5 
(106,064)
(54,526)

Net current liabilities
  
 
 
(84,144)
 
 
(51,898)

Total assets less current liabilities
  
(84,144)
(51,898)

Creditors: amounts falling due after more than one year
 6 
(12,808)
(12,852)

  

Net liabilities
  
(96,952)
(64,750)


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
(96,953)
(64,751)

  
(96,952)
(64,750)


Page 1

 
C THEATRE LIMITED
REGISTERED NUMBER: 05168117
    
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2023

The directors consider 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 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 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 on 24 October 2024.




Hartley T A Kemp
Director


The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
C THEATRE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

1.


General information

C Theatre Limited is a private company limited by shares and is registered in England. The address of its registered office is 16 Lyndewode Road, Cambridge, CB1 2HL. The company’s principal activity was producing theatrical productions. The company operates on a not-for-profit basis.

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

Going concern

The company shows net liabilities at the balance sheet date of £96,952. In order to continue trading it is dependant on a loan from C Venues Limited, a company of which Hartley T A Kemp is a director. The director has confirmed his intention to continue to provide financial support to 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 from the withdrawal of the aforementioned support.

 
2.3

Revenue

Revenue represents amounts received from the production of theatrical productions. 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.

 
2.4

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.5

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 24 hours.

  
2.6

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, and loans to related parties.

 
2.7

Creditors

Short term creditors are measured at the transaction price. 

Page 3

 
C THEATRE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

2.Accounting policies (continued)

 
2.8

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.
Grants of a revenue nature are recognised in the statement of comprehensive income in the same period as the related expenditure.

  
2.9

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.

 
2.10

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.11

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.


3.


Employees

The average monthly number of employees, including directors, during the year was 0 (2022 - 0).


4.


Debtors

2023
2022
£
£


Other debtors
21,380
-

21,380
-



5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Bank loans
1,042
1,957

Trade creditors
100,422
50,369

Accruals and deferred income
4,600
2,200

106,064
54,526


Page 4

 
C THEATRE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

6.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Bank loans
12,808
12,852

12,808
12,852


C Theatre Limited has opted to receive support from the government through the Bounce Back Loan Scheme. 

The aggregate amount of liabilities repayable wholly or in part more than five years after the balance sheet date is:

2023
2022
£
£


Repayable by instalments
4,149
6,634

4,149
6,634




7.


Related party transactions

At the balance sheet date, C Venues Limited, a company of which Hartley T A Kemp is a director, was
owed £88,422 (2022: £50,369) by the company.
At the balance sheet date, the company owed £12,000 (2022 : £Nil) to Hartley T A Kemp, a director of the company.


8.


Controlling party

The company is controlled by its sole shareholder, C Artium Limited, a not for profit company limited by guarantee.

 
Page 5