Company registration number 12906721 (England and Wales)
POLTERGEIST THEATRE LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
PAGES FOR FILING WITH REGISTRAR
POLTERGEIST THEATRE LTD
COMPANY INFORMATION
Directors
Mr J Bradfield
Miss E R Davis
(Appointed 8 November 2023)
Company number
12906721
Registered office
46 Redstart Road
Chard
TA20 1SD
Accountants
Theataccounts Limited
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
POLTERGEIST THEATRE LTD
CONTENTS
Page
Accountants' report
1
Balance sheet
2
Notes to the financial statements
3 - 4
POLTERGEIST THEATRE LTD
ENTERTAINMENT ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF POLTERGEIST THEATRE LTD FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Poltergeist Theatre Ltd for the year ended 30 September 2024 which comprise, the Balance Sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

It is your duty to ensure that Poltergeist Theatre Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and deficit of Poltergeist Theatre Ltd. You consider that Poltergeist Theatre Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Poltergeist Theatre Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Theataccounts Limited
25 April 2025
Entertainment Accountants
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
POLTERGEIST THEATRE LTD
BALANCE SHEET
AS AT 30 SEPTEMBER 2024
30 September 2024
- 2 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
3
246
307
Current assets
Cash at bank and in hand
5,233
3,635
Creditors: amounts falling due within one year
4
(3,986)
(2,309)
Net current assets
1,247
1,326
Net assets
1,493
1,633
Reserves
Income and expenditure account
1,493
1,633
Members' funds
1,493
1,633

The directors of the company have elected not to include a copy of the income and expenditure account within the financial statements.true

For the financial year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 25 April 2025 and are signed on its behalf by:
Mr J Bradfield
Director
Company registration number 12906721 (England and Wales)
POLTERGEIST THEATRE LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 3 -
1
Accounting policies
Company information

Poltergeist Theatre Ltd is a private company limited by guarantee incorporated in England and Wales. The registered office is 46 Redstart Road, Chard, TA20 1SD.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Income and expenditure

Income and expenses are included in the financial statements as they become receivable or due.

 

Expenses include VAT where applicable as the company cannot reclaim it.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Musical instruments
20% reducing balance
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
2
1
POLTERGEIST THEATRE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 4 -
3
Tangible fixed assets
Musical instruments
£
Cost
At 1 October 2023 and 30 September 2024
600
Depreciation and impairment
At 1 October 2023
293
Depreciation charged in the year
61
At 30 September 2024
354
Carrying amount
At 30 September 2024
246
At 30 September 2023
307
4
Creditors: amounts falling due within one year
2024
2023
£
£
Taxation and social security
-
0
396
Other creditors
3,986
1,913
3,986
2,309
5
Members' liability

The company is limited by guarantee, not having a share capital and consequently the liability of members is limited, subject to an undertaking by each member to contribute to the net assets or liabilities of the company on winding up such amounts as may be required not exceeding £1.

6
Ultimate controlling party

There is no ultimate controlling party.

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