Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-312025-05-23No description of principal activitytrue3falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.3true2024-04-01false 06529121 2024-04-01 2025-03-31 06529121 2023-04-03 2024-03-31 06529121 2025-03-31 06529121 2024-03-31 06529121 c:Director4 2024-04-01 2025-03-31 06529121 d:CurrentFinancialInstruments 2025-03-31 06529121 d:CurrentFinancialInstruments 2024-03-31 06529121 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 06529121 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 06529121 d:ShareCapital 2025-03-31 06529121 d:ShareCapital 2024-03-31 06529121 c:FRS102 2024-04-01 2025-03-31 06529121 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 06529121 c:FullAccounts 2024-04-01 2025-03-31 06529121 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06529121 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 06529121









ROSE THEATRE ENTERPRISES LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

 
ROSE THEATRE ENTERPRISES LIMITED
REGISTERED NUMBER: 06529121

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
459,040
567,017

Cash at bank and in hand
  
47,609
82,506

  
506,649
649,523

Creditors: amounts falling due within one year
 5 
(506,648)
(649,522)

Net current assets
  
 
 
1
 
 
1

Total assets less current liabilities
  
1
1

  

Net assets
  
1
1


Capital and reserves
  

Called up share capital 
  
1
1

  
1
1


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 23 May 2025.




R O'Dowd
Director

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

Page 1

 
ROSE THEATRE ENTERPRISES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Rose Theatre Enterprises Limited is a private company limited by shares and registered in England & Wales.  The address of its registered office is Rose Theatre, 24-26 High Street, Kingston-upon-Thames, Surrey, KT1 1HL. The principal activity of the company is the development and staging of theatrical 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 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

Turnover

Turnover comprises commissioning fees receivable from the company's parent undertaking plus third party funding in respect of theatrical productions and other sundry hire income.  Commissioning fees are recognised in the period in which the costs of the production are incurred and is equal to such costs after deducting an allowance for the theatre tax credit receivable on the qualifying production costs.

 
2.3

Debtors

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

 
2.4

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.

 
2.5

Creditors

Short term creditors are measured at the transaction price.

 
2.6

Government grants

Grants of a revenue nature are recognised in the statement of income and retained earnings in the
same period as the related expenditure.

Page 2

 
ROSE THEATRE ENTERPRISES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.7

Taxation

Tax is recognised in the Statement of Comprehensive Income, 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.
The company is eligible to claim a tax credit on pre-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 enhanceable expenditure and carries losses arising from total net costs forward against future profits.


3.


Employees

There were no staff costs for the year ended 31 March 2025 and the period ended 31 March 2024.
The company’s parent, Kingston Theatre Trust, employs the personnel who are involved in the activities of this company.  Kingston Theatre Trust makes a charge to Rose Theatre Enterprises Limited for the costs of such personnel.


4.


Debtors

2025
2024
£
£


Trade debtors
148,597
52,009

Other debtors
-
15,000

Tax recoverable
310,443
500,008

459,040
567,017



5.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
17,963
5,700

Amounts owed to group undertakings
218,070
478,900

Other taxation and social security
2,702
63,731

Accruals and deferred income
267,913
101,191

506,648
649,522


Page 3

 
ROSE THEATRE ENTERPRISES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

6.


Related party transactions

The company has taken advantage of the exemption in Financial Reporting Standard 102 from the requirement  to  disclose  transactions  with  group  companies  on  the  grounds  that  consolidated  financial statements are prepared by the parent company, Kingston Theatre Trust.  A copy of the group accounts may be obtained from 24-26 High Street, Kingston Upon Thames, Surrey, KT1 1HL.


7.


Controlling party

The  immediate  parent  company  is  Kingston  Theatre  Trust,  a  company  limited  by  guarantee  and
incorporated in England.  There is no ultimate controlling party.

 
Page 4