Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-311true1truefalse2023-01-01falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 12983539 2023-01-01 2023-12-31 12983539 2022-01-01 2022-12-31 12983539 2023-12-31 12983539 2022-12-31 12983539 c:Director2 2023-01-01 2023-12-31 12983539 d:CurrentFinancialInstruments 2023-12-31 12983539 d:CurrentFinancialInstruments 2022-12-31 12983539 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 12983539 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 12983539 d:ShareCapital 2023-12-31 12983539 d:ShareCapital 2022-12-31 12983539 d:RetainedEarningsAccumulatedLosses 2023-12-31 12983539 d:RetainedEarningsAccumulatedLosses 2022-12-31 12983539 c:OrdinaryShareClass1 2023-01-01 2023-12-31 12983539 c:OrdinaryShareClass1 2023-12-31 12983539 c:OrdinaryShareClass1 2022-12-31 12983539 c:FRS102 2023-01-01 2023-12-31 12983539 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 12983539 c:FullAccounts 2023-01-01 2023-12-31 12983539 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 12983539 d:Subsidiary1 2023-01-01 2023-12-31 12983539 d:Subsidiary1 1 2023-01-01 2023-12-31 12983539 6 2023-01-01 2023-12-31 12983539 e:PoundSterling 2023-01-01 2023-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 12983539














JB WEST END ENCORE INVESTMENT LIMITED

 
UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

 
JB WEST END ENCORE INVESTMENT LIMITED
 

CONTENTS



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


 
JB WEST END ENCORE INVESTMENT LIMITED
REGISTERED NUMBER:12983539

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
160
160

  
160
160

Current assets
  

Debtors: amounts falling due within one year
 5 
129,940
-

  
129,940
-

Creditors: amounts falling due within one year
 6 
(139,823)
(6,150)

Net current liabilities
  
 
 
(9,883)
 
 
(6,150)

Total assets less current liabilities
  
(9,723)
(5,990)

  

Net liabilities
  
(9,723)
(5,990)


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
(9,823)
(6,090)

  
(9,723)
(5,990)


1

 
JB WEST END ENCORE INVESTMENT LIMITED
REGISTERED NUMBER:12983539
    
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: 




M S David
Director

Date: 21 January 2025

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

2

 
JB WEST END ENCORE INVESTMENT LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

JB West End Encore Investment Limited is a private company, limited by shares, registered in England and Wales, registration number 12983539. The registered office address is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE.
 
The principal activity of the company is that of financing and co-producing theatre productions .

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 company's functional and presentational currency is pound sterling.

The following principal accounting policies have been applied:

 
2.2

Going concern

The director has reviewed the financial circumstances of the company and confirms that he is satisfied the company will be able to meet its financial obligations for at least 12 months from the date of signature of these financial statements, which have been prepared on the going concern basis.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.
 
Investments in theatrical productions consist of non-recourse loans made to the production, which are only repayable to the extent the production can afford to do so. These are initially measured at the transaction price and are subsequently measured at cost less impairment.

 
2.4

Debtors

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

 
2.5

Creditors

Short-term creditors are measured at the transaction price.

 
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, loans to related parties and investments in ordinary shares.


3.


Employees

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

3

 
JB WEST END ENCORE INVESTMENT LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

4.


Fixed asset investments





Investment in subsidiary company
Investment
in theatrical
production
Total

£
£
£



Cost


At 1 January 2023
160
-
160


Additions
-
690,000
690,000


Disposals
-
(136,673)
(136,673)


Amounts written off
-
(553,327)
(553,327)



At 31 December 2023

160
-
160






Net book value



At 31 December 2023
160
-
160



At 31 December 2022
160
-
160


Subsidiary undertaking


The following was a subsidiary undertaking of the company:

Name

Registered office

Principal activity

Class of shares

Holding

JB London II Prod UK Limited
United Kingdom
Production entity for The Jersey Boys show
Ordinary
80%


5.


Debtors

2023
2022
£
£


Amounts owed by group undertakings
129,940
-



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
60
3,150

Other creditors
136,673
-

Accruals
3,090
3,000

139,823
6,150


4

 
JB WEST END ENCORE INVESTMENT LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

7.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



100 (2022 - 100) Ordinary shares of £1.00 each
100
100



8.


Related party transactions

No disclosure has been made of transactions with other wholly owned group companies in accordance with FRS 102 Section 1A paragraph 1AC.35, as the company is itself a wholly owned subsidiary of JB London Encore Investor LLC.


9.


Controlling party

The immediate parent company is JB London Encore Investor LLC, a company registered in the USA with registered address c/o Dodger Theatricals Ltd, 311 West 43rd Street, New York, NY 10036 by virtue of its 100% ownership of the issued share capital. 
The Director does not consider there to be any ultimate controlling party.

 
5