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Registered number: 12989195














JB LONDON II PROD UK LIMITED

 
UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

 
JB LONDON II PROD UK LIMITED
 

CONTENTS



Page
Balance sheet
 
1 - 2
Notes to the financial statements
 
3 - 5


 
JB LONDON II PROD UK LIMITED
REGISTERED NUMBER:12989195

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
190,312
339,355

Cash at bank and in hand
 5 
628,240
514,947

  
818,552
854,302

Creditors: amounts falling due within one year
 6 
(818,352)
(774,389)

Net current assets
  
 
 
200
 
 
79,913

Total assets less current liabilities
  
200
79,913

  

Net assets
  
200
79,913


Capital and reserves
  

Called up share capital 
 7 
200
200

Profit and loss account
  
-
79,713

  
200
79,913


1

 
JB LONDON II PROD UK LIMITED
REGISTERED NUMBER:12989195
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2023

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 profit and loss account 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: 




H H Panter
Director

Date: 15 November 2024

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

2

 
JB LONDON II PROD UK LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

JB London II Prod UK Limited is a private company, limited by shares, registered in England and Wales, registration number 12989195. The registered office address is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE.
 
The principal activity of the company is that of a theatre production entity for The Jersey Boys show. The current run for this show finished on 4th of January 2024.

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 parent company has committed to continue to support the company for a period of not less than one year from the date of signing of the financial statements. 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 this support.

 
2.3

Foreign currency translation

Functional and presentation currency

The company's functional and presentational currency is pound sterling.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

 
2.4

Turnover

Turnover from theatrical productions are recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

3

 
JB LONDON II PROD UK LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
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 corporation 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.
The company is eligible to claim a tax credit on the core costs of the theatre production. The tax credit allows for an additional deduction on enhanceable expenditure.

 
2.6

Debtors

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

 
2.7

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.

 
2.8

Creditors

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

 
2.9

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 other third parties and loans to related parties.


3.


Employees

The average monthly number of employees, including directors, during the year was 51 (2022 - 52).


4.


Debtors

2023
2022
£
£


Trade debtors
336
1,345

Other debtors
183,642
255,289

Prepayments and accrued income
6,334
82,721

190,312
339,355


4

 
JB LONDON II PROD UK LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

5.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
628,240
514,947



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
95,179
203,907

Amounts owed to group undertakings
136,673
-

Other taxation and social security
208,488
148,926

Other creditors
23,036
121,433

Accruals
354,976
300,123

818,352
774,389



7.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



200 (2022 - 200) Ordinary shares of £1.00 each
200
200



8.


Pension commitments

The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £13,974 (2022 -  £17,176). Contributions totalling £10,227 (2022 - £8,341) were payable to the fund at the balance sheet date and are included in other creditors.


9.


Related party transactions

At the balance sheet date, an aggregate amount of £136,673 (2022 - £Nil) is payable to the shareholders of the company and included in creditors. The loans are non-recourse and only repayable from the production to which the loans relate, to the extent that the company has available funds to repay them, after covering the cost of the production. The shareholders are entitled to a return on their investment, only in the event that the production recoups its costs and becomes profitable.

 
5