RAODS Theatre Production Company Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 15647091

		31 March 2025
	Notes	£	£
CURRENT ASSETS
Debtors	4	14,340
Cash at bank and in hand		1

		14,341
Creditors: Amounts Falling Due Within One Year	5	(14,340 )

NET CURRENT ASSETS (LIABILITIES)			1

TOTAL ASSETS LESS CURRENT LIABILITIES			1

NET ASSETS			1

CAPITAL AND RESERVES
Called up share capital	6		1

SHAREHOLDERS' FUNDS			1

For the period ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Romsey Amateur Operatic And Dramatic Society (RAODS)

Director

26/09/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

RAODS Theatre Production Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15647091 . The registered office is Plaza Theatre, 40 Winchester Road, Romsey, Hampshire, SO51 8JA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The activities of the company are dependent upon those of its parent undertaking. The company has no non-group liabilities and as such believe it can meet its liabilities as they are called upon.

The directors have therefore not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover in the current period represents sales from the producing, running and closing of theatrical productions.

2.4. Financial Instruments

Other debtors and creditors

Other debtors and creditors are recognised initially at transaction price. Subsequent to inital recognition they are measured at amortised cost using the effective interest method, less any impairment losses in the case of other debtors.

2.5. Taxation

Tax on the profit or loss for the period comprises current and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Theatre tax credits arising from core expenditure on productions have been accounted for in line with the provisions within the Finance Act 2023 at a rate of 45% of 80% of eligible core production costs for non-touring productions, and 50% of 80% for touring productions.

3. Average Number of Employees

Average number of employees, including directors, during the period was: NIL

4. Debtors

	31 March 2025
	£
Due within one year
Other debtors	14,340

5. Creditors: Amounts Falling Due Within One Year

	31 March 2025
	£
Amounts owed to participating interests	14,340

Page 2

Page 3

RAODS Theatre Production Company Limited

Notes to the Financial Statements (continued)

For the Period 15 April 2024 to 31 March 2025

6. Share Capital

	31 March 2025
	£
Allotted, Called up and fully paid	1

7. Related Party Transactions

The company defines its related parties as its directors and their immediate families and other members of the Romsey Amateur Operatic and Dramatic Society (RAODS) Group. There are no items requiring disclosure not covered by avaliable exemptions.

8. Ultimate Controlling Party

The company's ultimate controlling party is Romsey Amateur Operatic and Dramatic Society (RAODS) by virtue of its ownership of 100% of the issued share capital in the company.

Page 3