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Registered number: OC446805
T Threat Theatre Arts Llp
Unaudited Financial Statements
For The Year Ended 31 March 2025
Elevate Professional Ltd T/A Elevate Accountancy
Unit 5 Marlborough Road
Wrexham Industrial Estate
Wrexham
LL13 9RJ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: OC446805
31 March 2025 31 March 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 13,474 17,820
13,474 17,820
CURRENT ASSETS
Debtors 5 21,458 16,689
Cash at bank and in hand 2,021 4,620
23,479 21,309
Creditors: Amounts Falling Due Within One Year 6 (32,717 ) (36,761 )
NET CURRENT ASSETS (LIABILITIES) (9,238 ) (15,452 )
TOTAL ASSETS LESS CURRENT LIABILITIES 4,236 2,368
NET ASSETS ATTRIBUTABLE TO MEMBERS 4,236 2,368
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 4,236 2,368
4,236 2,368
4,236 2,368
TOTAL MEMBERS' INTEREST
Amounts due from members (20,886) (16,199)
Loans and other debts due to members within one year 4,236 2,368
(16,650) (13,831)
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Page 2
For the year ending 31 March 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)
The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.
On behalf of the members
Ms J H Smith
Designated Member
21/05/2025
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
T Threat Theatre Arts Llp is a limited liability partnership, incorporated in England & Wales, registered number OC446805 . The Registered Office is 1-4 The Old Stockyard, Cricketers Lane, Herongate, Brentwood, Essex, CM13 3PZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).
The financial statements are prepared in sterling which is the functional currency of the LLP.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 20% on cost
Fixtures & Fittings 20% on cost
Computer Equipment 20% on cost
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the LLP. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 9 (2024: 9)
9 9
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4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 19,080 2,514 572 22,166
As at 31 March 2025 19,080 2,514 572 22,166
Depreciation
As at 1 April 2024 3,816 416 114 4,346
Provided during the period 3,816 416 114 4,346
As at 31 March 2025 7,632 832 228 8,692
Net Book Value
As at 31 March 2025 11,448 1,682 344 13,474
As at 1 April 2024 15,264 2,098 458 17,820
5. Debtors
31 March 2025 31 March 2024
£ £
Due within one year
Other debtors 21,458 16,689
6. Creditors: Amounts Falling Due Within One Year
31 March 2025 31 March 2024
£ £
Net obligations under finance lease and hire purchase contracts 16,861 20,174
Bank loans and overdrafts 5,585 9,653
Other creditors 10,271 6,934
32,717 36,761
7. Obligations Under Finance Leases and Hire Purchase
31 March 2025 31 March 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 16,861 20,174
8. Loans and other debts due to members
In the event of a winding up the amounts included in "Loans and other debts due to members" will rank equally with unsecured creditors.
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