Caseware UK (AP4) 2023.0.135 2023.0.135 2024-05-312024-05-312023-06-01falseNo description of principal activity11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11975073 2023-06-01 2024-05-31 11975073 2022-06-01 2023-05-31 11975073 2024-05-31 11975073 2023-05-31 11975073 c:Director1 2023-06-01 2024-05-31 11975073 d:OfficeEquipment 2023-06-01 2024-05-31 11975073 d:OfficeEquipment 2024-05-31 11975073 d:OfficeEquipment 2023-05-31 11975073 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-06-01 2024-05-31 11975073 d:ComputerEquipment 2023-06-01 2024-05-31 11975073 d:ComputerEquipment 2024-05-31 11975073 d:ComputerEquipment 2023-05-31 11975073 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-06-01 2024-05-31 11975073 d:OwnedOrFreeholdAssets 2023-06-01 2024-05-31 11975073 d:CurrentFinancialInstruments 2024-05-31 11975073 d:CurrentFinancialInstruments 2023-05-31 11975073 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 11975073 d:CurrentFinancialInstruments d:WithinOneYear 2023-05-31 11975073 d:ShareCapital 2024-05-31 11975073 d:ShareCapital 2023-05-31 11975073 d:RetainedEarningsAccumulatedLosses 2024-05-31 11975073 d:RetainedEarningsAccumulatedLosses 2023-05-31 11975073 c:OrdinaryShareClass1 2023-06-01 2024-05-31 11975073 c:OrdinaryShareClass1 2024-05-31 11975073 c:FRS102 2023-06-01 2024-05-31 11975073 c:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 11975073 c:FullAccounts 2023-06-01 2024-05-31 11975073 c:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 11975073 2 2023-06-01 2024-05-31 11975073 e:PoundSterling 2023-06-01 2024-05-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 11975073









THEATRE DESK LTD







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2024

 
THEATRE DESK LTD
REGISTERED NUMBER: 11975073

STATEMENT OF FINANCIAL POSITION
AS AT 31 MAY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
1,378
2,093

Current assets
  

Debtors: amounts falling due within one year
 5 
2,896
4,130

Cash at bank and in hand
  
182,986
140,540

  
185,882
144,670

Creditors: amounts falling due within one year
 6 
(129,597)
(111,006)

Net current assets
  
 
 
56,285
 
 
33,664

Net assets
  
57,663
35,757


Capital and reserves
  

Called up share capital 
 7 
2
2

Profit and loss account
  
57,661
35,755

  
57,663
35,757


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 her 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 18 February 2025.

L Miller
Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
THEATRE DESK LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1.


General information

Theatre Desk Ltd is a private company limited by shares and registered in England & Wales. The address of the registered office is 124 Finchley Road, London, NW3 5JS.

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

In order to continue trading it is dependent on the continued financial support of its sole shareholder and sole director, L Miller, who has confirmed her intention to continue to support 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 in the  withdrawal of the aforementioned support.

 
2.3

Revenue

Turnover represents net amounts invoiced in respect of goods and services supplied during the year, excluding tax.
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.
Turnover comprises of amounts receivable in respect of theatre ticket sales, net of vat.

 
2.4

Interest income

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

 
2.5

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.

Page 2

 
THEATRE DESK LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

2.Accounting policies (continued)

 
2.6

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 reporting date in the countries where the company operates and generates income.

 
2.7

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, see below.

Depreciation is provided on the following basis:

Office equipment
-
25%
reducing balance
Computer equipment
-
20%
straight-line basis

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.

 
2.8

Debtors

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

 
2.9

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 twenty-four hours.

 
2.10

Creditors

Short term creditors are measured at the transaction price.

 
2.11

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 3

 
THEATRE DESK LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

3.


Employees




The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Tangible fixed assets





Office equipment
Computer equipment
Total

£
£
£



Cost or valuation


At 1 June 2023
672
2,735
3,407



At 31 May 2024

672
2,735
3,407



Depreciation


At 1 June 2023
140
1,174
1,314


Charge for the year on owned assets
168
547
715



At 31 May 2024

308
1,721
2,029



Net book value



At 31 May 2024
364
1,014
1,378



At 31 May 2023
532
1,561
2,093

Page 4

 
THEATRE DESK LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

5.


Debtors

2024
2023
£
£


Trade debtors
-
177

Prepayments and accrued income
2,896
3,953

2,896
4,130



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
5,810
8,890

Other taxation and social security
1,896
795

Other creditors
116,173
84,597

Accruals and deferred income
5,718
16,724

129,597
111,006



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



2 Ordinary Shares of £1.00 each
2
2



8.


Related party transactions

At the reporting date, the company owed £116,173 (2023: £84,597) to its director. The balance is interest free and repayable on demand.


9.


Controlling party

The company is under the control of its director by virtue of her shareholdings in the company.

 
Page 5