Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-312024-01-01falseNo description of principal activity33truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 04313249 2024-01-01 2024-12-31 04313249 2023-01-01 2023-12-31 04313249 2024-12-31 04313249 2023-12-31 04313249 2023-01-01 04313249 c:Director2 2024-01-01 2024-12-31 04313249 d:CurrentFinancialInstruments 2024-12-31 04313249 d:CurrentFinancialInstruments 2023-12-31 04313249 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 04313249 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 04313249 d:ShareCapital 2024-01-01 2024-12-31 04313249 d:ShareCapital 2024-12-31 04313249 d:ShareCapital 2023-01-01 2023-12-31 04313249 d:ShareCapital 2023-12-31 04313249 d:ShareCapital 2023-01-01 04313249 d:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31 04313249 d:RetainedEarningsAccumulatedLosses 2024-12-31 04313249 d:RetainedEarningsAccumulatedLosses 2023-01-01 2023-12-31 04313249 d:RetainedEarningsAccumulatedLosses 2023-12-31 04313249 d:RetainedEarningsAccumulatedLosses 2023-01-01 04313249 c:OrdinaryShareClass1 2024-01-01 2024-12-31 04313249 c:OrdinaryShareClass1 2024-12-31 04313249 c:OrdinaryShareClass1 2023-12-31 04313249 c:FRS102 2024-01-01 2024-12-31 04313249 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 04313249 c:FullAccounts 2024-01-01 2024-12-31 04313249 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 04313249










THEATRICAL EVENTS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

 
THEATRICAL EVENTS LIMITED
REGISTERED NUMBER: 04313249

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors
 4 
79,279
77,215

Cash at bank and in hand
  
4,443
8,318

  
83,722
85,533

Creditors: amounts falling due within one year
 5 
(208,789)
(210,150)

Net current liabilities
  
 
 
(125,067)
 
 
(124,617)

Total assets less current liabilities
  
(125,067)
(124,617)

  

Net liabilities
  
(125,067)
(124,617)


Capital and reserves
  

Called up share capital 
 6 
20
20

Profit and loss account
  
(125,087)
(124,637)

  
(125,067)
(124,617)


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 by: 

L Tomasi
Director

Date: 7 August 2025

The notes on pages 4 to 6 form part of these financial statements.
Page 1

 
THEATRICAL EVENTS LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2024


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 January 2024
20
(124,637)
(124,617)


Comprehensive income for the year

Loss for the year
-
(450)
(450)
Total comprehensive income for the year
-
(450)
(450)


At 31 December 2024
20
(125,087)
(125,067)


The notes on pages 4 to 6 form part of these financial statements.

Page 2

 
THEATRICAL EVENTS LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2023


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 January 2023
20
(37,716)
(37,696)


Comprehensive income for the year

Loss for the year
-
(86,921)
(86,921)
Total comprehensive income for the year
-
(86,921)
(86,921)


At 31 December 2023
20
(124,637)
(124,617)


The notes on pages 4 to 6 form part of these financial statements.

Page 3

 
THEATRICAL EVENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Theatrical Events Limited is a private company limited by shares incorporated in England and Wales within the United Kingdom.
The company's registered office is 6th Floor, 2 London Wall Place, London, EC2Y 5AU.
The company's principal place of business is 22 Charing Cross Road, London, WC2H 0QL.

The Company's functional and presentational currency is GBP, rounded to the nearest £.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

The shareholder has indicated that they will continue to provide further financial support, as is necessary, to enable the company to meet its liabilites as they fall due, over a period of at least 12 months from the date of approval of these accounts. As such these accounts have been prepared under the going concern basis.

 
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. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
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.

Page 4

 
THEATRICAL EVENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
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. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.7

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, loans to related parties and investments in ordinary shares.


3.


Employees

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


4.


Debtors

2024
2023
£
£


Trade debtors
-
4,800

Amounts owed by group undertakings
77,350
70,848

Other debtors
124
881

Prepayments and accrued income
1,805
686

79,279
77,215



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
201,294
202,025

Accruals and deferred income
7,495
8,125

208,789
210,150


Page 5

 
THEATRICAL EVENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

6.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



2 (2023 - 2) Ordinary Shares shares of £10 each
20
20



7.


Ultimate parent company

The ultimate parent company and controlling party is the Association of British Theatre Technicians, a registered charity incorporated in England and Wales, which owns 100% of the issued share capital of the company.
The company's results are included in the consolidated financial statements of The Association of British Theatre Technicians which are available at its registered office at 6th Floor, 2 London Wall Place, London, EC2Y 5AU.

 
Page 6