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Registered number: 02417284









ROCKY HORROR COMPANY LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
ROCKY HORROR COMPANY LIMITED
REGISTERED NUMBER: 02417284

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
225,272
430,981

Bank and cash balances
  
286,097
263,117

  
511,369
694,098

Creditors: amounts falling due within one year
 5 
(509,768)
(692,497)

  

Net assets
  
1,601
1,601


Capital and reserves
  

Called up share capital 
  
1,500
1,500

Profit and loss account
  
101
101

  
1,601
1,601


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 16 June 2025.




H H Panter
Director

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

Page 1

 
ROCKY HORROR COMPANY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

Rocky Horror Company Limited is a private company limited by shares incorporated in England and Wales. The registered office is at 124 Finchley Road, London, NW3 5JS. The principal place of business is 8th Floor, 55 Strand, London WC2R 0LQ.

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 directors have considered the circumstances of the company and are confident that adequate resources are available for at least 12 months from the date of approval of these financial statements. The directors therefore consider it appropriate to adopt the going concern basis  in preparing the company's financial statements.

  
2.3

Revenue

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.
Revenue represents royalties receivable in respect of theatrical and other productions of "The Rocky Horror Show" taking place during the year.

 
2.4

Debtors

Short term debtors are measured at transaction price, 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

Creditors

Short term creditors are measured at the transaction price.

Page 2

 
ROCKY HORROR COMPANY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.7

Foreign currency translation

Functional and presentation currency

The company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the statement of income and retained earnings.
All other foreign exchange gains and losses are presented in the statement of income and retained earnings.

 
2.8

Interest income

Interest income is recognised in the statement of income and retained earnings using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2023 - 3).

Page 3

 
ROCKY HORROR COMPANY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4.


Debtors

2024
2023
£
£


Other debtors
56,348
-

Prepayments and accrued income
168,924
430,981

225,272
430,981



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
39,425
-

Other taxation and social security
-
9,280

Accruals and deferred income
470,343
683,217

509,768
692,497



6.


Related party transactions

Cost of sales include royalties and expenses of £1,374,594 (2023: £1,253,874) payable to one of the directors. At the balance date, creditors include £301,450 (2023: £417,598) due to the director.
Administrative expenses include fees of £351,453 (2023: £479,107) payable to companies in which two of the directors are directors and had a participating interest. At the balance date, creditors include  £74,755 (2023: £174,553) due to the companies.

 
Page 4