Caseware UK (AP4) 2024.0.164 2024.0.164 2024-08-312024-08-31theatrical productionfalse2023-09-0111truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09158308 2023-09-01 2024-08-31 09158308 2022-09-01 2023-08-31 09158308 2024-08-31 09158308 2023-08-31 09158308 c:Director1 2023-09-01 2024-08-31 09158308 d:CurrentFinancialInstruments 2024-08-31 09158308 d:CurrentFinancialInstruments 2023-08-31 09158308 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 09158308 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 09158308 d:ShareCapital 2024-08-31 09158308 d:ShareCapital 2023-08-31 09158308 d:RetainedEarningsAccumulatedLosses 2024-08-31 09158308 d:RetainedEarningsAccumulatedLosses 2023-08-31 09158308 c:OrdinaryShareClass1 2023-09-01 2024-08-31 09158308 c:OrdinaryShareClass1 2024-08-31 09158308 c:FRS102 2023-09-01 2024-08-31 09158308 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 09158308 c:FullAccounts 2023-09-01 2024-08-31 09158308 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 09158308 d:Subsidiary1 2023-09-01 2024-08-31 09158308 d:Subsidiary1 1 2023-09-01 2024-08-31 09158308 2 2023-09-01 2024-08-31 09158308 6 2023-09-01 2024-08-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 09158308














STAGE PLAY LIMITED

 
UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024

 
STAGE PLAY LIMITED
 

CONTENTS



Page
Balance sheet
 
1 - 2
Notes to the financial statements
 
3 - 6


 
STAGE PLAY LIMITED
REGISTERED NUMBER:09158308

BALANCE SHEET
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
1
1

  
1
1

Current assets
  

Debtors: amounts falling due within one year
 5 
90,495
91,393

Cash at bank and in hand
 6 
641
562

  
91,136
91,955

Creditors: amounts falling due within one year
 7 
(46,309)
(32,824)

Net current assets
  
 
 
44,827
 
 
59,131

Total assets less current liabilities
  
44,828
59,132

  

Net assets
  
44,828
59,132


Capital and reserves
  

Called up share capital 
 8 
2
2

Profit and loss account
  
44,826
59,130

  
44,828
59,132


1

 
STAGE PLAY LIMITED
REGISTERED NUMBER:09158308
    
BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 2024

The director considers 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 director acknowledges her 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 profit and loss account 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: 




................................................
S N Newman
Director

Date: 29 August 2025

The notes on pages 3 to 6 form part of these financial statements.

2

 
STAGE PLAY LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

Stage Play Limited is a private company, limited by shares, registered in England and Wales, registration number 09158308. The registered office is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE.
 
The principal activity of the company is theatrical production.

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 company's functional and presentational currency is pound sterling.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover from theatrical production 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. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

3

 
STAGE PLAY LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.5

Taxation

Tax is recognised in profit or loss 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 corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

 
2.6

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.7

Debtors

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

 
2.8

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.

 
2.9

 Creditors

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

4

 
STAGE PLAY LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.10

 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 1 (2023 - 1).


4.


Fixed asset investments





Investment in subsidiary company

£



Cost or valuation


At 1 September 2023
1



At 31 August 2024
1





Subsidiary undertaking


The following was a subsidiary undertaking of the company:

Name

Class of shares

Holding

BM Theatre Limited
Ordinary
50%


5.


Debtors

2024
2023
£
£


Other debtors
90,495
87,486

Prepayments and accrued income
-
3,907

90,495
91,393


5

 
STAGE PLAY LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
641
562



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
-
840

Amounts owed to group undertakings
1
1

Corporation tax
19,280
15,983

Other creditors
1,000
1,000

Accruals and deferred income
26,028
15,000

46,309
32,824



8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



2 Ordinary shares of £1 each
2
2


 
6