Caseware UK (AP4) 2023.0.135 2023.0.135 2024-01-312024-01-31truetrue42falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false32023-02-01No description of principal activity 10694918 2023-02-01 2024-01-31 10694918 2022-01-01 2023-01-31 10694918 2024-01-31 10694918 2023-01-31 10694918 c:Director2 2023-02-01 2024-01-31 10694918 d:CurrentFinancialInstruments 2024-01-31 10694918 d:CurrentFinancialInstruments 2023-01-31 10694918 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 10694918 d:CurrentFinancialInstruments d:WithinOneYear 2023-01-31 10694918 d:ShareCapital 2024-01-31 10694918 d:ShareCapital 2023-01-31 10694918 d:RetainedEarningsAccumulatedLosses 2024-01-31 10694918 d:RetainedEarningsAccumulatedLosses 2023-01-31 10694918 c:FRS102 2023-02-01 2024-01-31 10694918 c:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 10694918 c:FullAccounts 2023-02-01 2024-01-31 10694918 c:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 10694918 e:PoundSterling 2023-02-01 2024-01-31 iso4217:GBP xbrli:pure

Registered number: 10694918









CHP LWW LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2024

 
CHP LWW LIMITED
REGISTERED NUMBER: 10694918

BALANCE SHEET
AS AT 31 JANUARY 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
25,644
390,690

Cash at bank and in hand
 5 
8,052
983,898

  
33,696
1,374,588

Creditors: amounts falling due within one year
 6 
(40,471)
(1,374,363)

Net current (liabilities)/assets
  
 
 
(6,775)
 
 
225

Total assets less current liabilities
  
(6,775)
225

  

Net (liabilities)/assets
  
(6,775)
225


Capital and reserves
  

Called up share capital 
  
225
225

Profit and loss account
  
(7,000)
-

  
(6,775)
225


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 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 30 January 2025.



C Harper
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
CHP LWW LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1.


General information

CHP LWW Limited is a private company limited by shares and registered in England & Wales. The address of its registered office is 124 Finchley Road, Lonodn, NW3 5JS and the principal place of business is Noel Coward Theatre, 85-88 St Martins Lane, London, WC2N 4AU.

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 meets its day to day working capital requirements through the utilisation of recoupable but non returnable funding for theatrical productions and a loan from its parent company. 
At the time of approving these financial statements the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for a period of at least 12 months from the date of approval of these financial statements. The directors therefore consider it appropriate to adopt the going concern basis in preparing the company’s financial statements.

 
2.3

Revenue

Revenue comprises income receivable in respect the staging of theatrical productions.
Revenue comprises the company's share, as producer, of admissions receipts after the theatres have deducted their share where appropriate, relevant commissions and banking charges plus merchandise sales, hire fees charges and non returnable production funding. Revenue from admission receipts is recognised in the period to which the attendance occurs.

 
2.4

Taxation

Tax is recognised in the Statement of Income and Retained Earnings. 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.
The Company is eligible to claim a tax credit on theatre production costs; the tax credit comprises relief based on total net costs and an additional deduction for enhanceable expenditure. The Company claims a payment based on the amount of enhanced expenditure and carries losses arising from total net costs forward against future profits.

 
2.5

Debtors

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

Page 2

 
CHP LWW LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

2.Accounting policies (continued)

 
2.6

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.

 
2.7

Creditors

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

 
2.8

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 third parties and related parties.


3.


Employees




The average monthly number of employees, including directors, during the year was 3 (2023 - 42).

Page 3

 
CHP LWW LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

4.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
-
225

Other debtors
13,153
-

Prepayments and accrued income
12,491
-

Tax recoverable
-
390,465

25,644
390,690



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
8,052
983,898

8,052
983,898



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
1,221
7,680

Amounts owed to group undertakings
24,775
-

Other taxation and social security
-
298,179

Other creditors
-
1,016,119

Accruals
14,475
52,385

40,471
1,374,363



7.


Related party transactions

During the period, cost of sales include fees, production costs and royalties of £Nil (2023: £376,006) payable to the Company's parent undertaking. At the balance sheet date, creditors include £24,775 due to (2023: debtors include £225 due from) the Company's parent undertaking.


8.


Controlling party

During the year, the immediate parent undertaking was Chris Harper Productions Limited, a company incorporated in England. Throughout the year the ultimate controlling parties were M Elliott and C Harper.

 
Page 4