Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-300falsetruefalse2023-07-01No description of principal activity0The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 05168117 2023-07-01 2024-06-30 05168117 2022-07-01 2023-06-30 05168117 2024-06-30 05168117 2023-06-30 05168117 c:Director1 2023-07-01 2024-06-30 05168117 d:CurrentFinancialInstruments 2024-06-30 05168117 d:CurrentFinancialInstruments 2023-06-30 05168117 d:Non-currentFinancialInstruments 2024-06-30 05168117 d:Non-currentFinancialInstruments 2023-06-30 05168117 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 05168117 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 05168117 d:Non-currentFinancialInstruments d:AfterOneYear 2024-06-30 05168117 d:Non-currentFinancialInstruments d:AfterOneYear 2023-06-30 05168117 d:ShareCapital 2024-06-30 05168117 d:ShareCapital 2023-06-30 05168117 d:RetainedEarningsAccumulatedLosses 2024-06-30 05168117 d:RetainedEarningsAccumulatedLosses 2023-06-30 05168117 c:FRS102 2023-07-01 2024-06-30 05168117 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 05168117 c:FullAccounts 2023-07-01 2024-06-30 05168117 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 05168117 2 2023-07-01 2024-06-30 05168117 e:PoundSterling 2023-07-01 2024-06-30 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 2024

 
C THEATRE LIMITED
REGISTERED NUMBER: 05168117

BALANCE SHEET
AS AT 30 JUNE 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
56,924
21,380

Cash at bank and in hand
  
1,622
540

  
58,546
21,920

Creditors: amounts falling due within one year
 5 
(189,709)
(106,064)

Net current liabilities
  
 
 
(131,163)
 
 
(84,144)

Total assets less current liabilities
  
(131,163)
(84,144)

Creditors: amounts falling due after more than one year
 6 
(10,648)
(12,808)

  

Net liabilities
  
(141,811)
(96,952)


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
(141,812)
(96,953)

  
(141,811)
(96,952)


Page 1

 
C THEATRE LIMITED
REGISTERED NUMBER: 05168117
    
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2024

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 11 February 2025.




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 2024

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 £141,811. 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 2024

2.Accounting policies (continued)

  
2.8

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.

 
2.9

Interest income

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

 
2.10

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 (2023 - 0).


4.


Debtors

2024
2023
£
£


Other debtors
56,924
21,380

56,924
21,380



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
2,165
1,042

Trade creditors
170,344
100,422

Accruals and deferred income
17,200
4,600

189,709
106,064


Page 4

 
C THEATRE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

6.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
10,648
12,808

10,648
12,808


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:

2024
2023
£
£


Repayable by instalments
1,989
4,149

1,989
4,149




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 £157,592 (2023: £88,422) by the company.
At the balance sheet date, the company owed £12,751 (2023 : £12,000l) 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