Company registration number 07587954 (England and Wales)
PLAYHOUSE CLUBS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025
PAGES FOR FILING WITH REGISTRAR
PLAYHOUSE CLUBS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
PLAYHOUSE CLUBS LIMITED
BALANCE SHEET
AS AT 31 JANUARY 2025
31 January 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
46,467
56,468
Investments
5
1
1
46,468
56,469
Current assets
Debtors
6
467,976
466,505
Cash at bank and in hand
9,528
65
477,504
466,570
Creditors: amounts falling due within one year
7
(281,460)
(266,795)
Net current assets
196,044
199,775
Total assets less current liabilities
242,512
256,244
Creditors: amounts falling due after more than one year
8
(27,761)
(33,717)
Provisions for liabilities
(7,047)
(7,750)
Net assets
207,704
214,777
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
207,604
214,677
Total equity
207,704
214,777
PLAYHOUSE CLUBS LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 JANUARY 2025
31 January 2025
- 2 -

For the financial year ended 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 7 October 2025 and are signed on its behalf by:
Mr G C Nicie
Director
Company registration number 07587954 (England and Wales)
PLAYHOUSE CLUBS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025
- 3 -
1
Accounting policies
Company information

Playhouse Clubs Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 19, Mitchell Point, Ensign Way, Hamble, Hampshire, United Kingdom, SO31 4RF.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Turnover

Turnover represents amounts receivable for nightclub and licence income net of VAT.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold land and buildings
over the remainder of the lease
Plant and equipment
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Fixed asset investments

In vestments in subsidiar y undertakings are recognised at cost.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

PLAYHOUSE CLUBS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
0
0
PLAYHOUSE CLUBS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
- 5 -
4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 February 2024
104,297
207,471
311,768
Additions
900
7,129
8,029
At 31 January 2025
105,197
214,600
319,797
Depreciation and impairment
At 1 February 2024
84,681
170,619
255,300
Depreciation charged in the year
7,034
10,996
18,030
At 31 January 2025
91,715
181,615
273,330
Carrying amount
At 31 January 2025
13,482
32,985
46,467
At 31 January 2024
19,616
36,852
56,468
5
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
1
1
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
57,900
2
Amounts owed by group undertakings
387,296
430,954
Other debtors
22,780
35,549
467,976
466,505
PLAYHOUSE CLUBS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
- 6 -
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
5,000
11,547
Trade creditors
30,880
51,051
Amounts owed to group undertakings
115,178
79,593
Corporation tax
97,481
74,853
Other taxation and social security
5,308
22,120
Other creditors
27,613
27,631
281,460
266,795
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
27,761
33,717
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