Company registration number 15699447 (England and Wales)
GHOST PLAY LIMITED
Unaudited financial statements
For the period ended 31 December 2025
GHOST PLAY LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
GHOST PLAY LIMITED
BALANCE SHEET
As at 31 December 2025
- 1 -
31 December 2025
28 February 2025
Notes
£
£
£
£
Current assets
Debtors
3
212,676
440,872
Cash at bank and in hand
30,935
198,799
243,611
639,671
Creditors: amounts falling due within one year
4
(243,511)
(639,571)
Net current assets
100
100
Capital and reserves
-
Called up share capital
100
100

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

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

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he member has not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

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

The financial statements were approved and signed by the director and authorised for issue on 9 February 2026
Mr S M Friend
Director
Company registration number 15699447 (England and Wales)
GHOST PLAY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
For the period ended 31 December 2025
- 2 -
1
Accounting policies
Company information

Ghost Play Limited is a private company limited by shares incorporated in England and Wales. The registered office is 9th Floor, Eleven Brindleyplace, 2 Brunswick Square, Birmingham, B1 2LP.

1.1
Reporting period

These financial statements are presented for a period shorter than one year as the company has ceased theatre production activities. The comparable amounts presented in the financial statements (including the related notes) are not entirely comparable.

1.2
Basis of preparation

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 financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Revenue

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on purchase of merchandising), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of theatre production services is recognised by reference to the period in which the services were provided.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

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.

GHOST PLAY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (continued)
For the period ended 31 December 2025
- 3 -
2
Employees

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

2025
2025
Number
Number
Total
3
4
3
Debtors
2025
2025
Amounts falling due within one year:
£
£
Trade debtors
-
0
90,825
Corporation tax recoverable
198,555
229,561
Other debtors
14,121
120,486
212,676
440,872
4
Creditors: amounts falling due within one year
2025
2025
£
£
Trade creditors
6,673
57,923
Taxation and social security
-
0
53,419
Other creditors
236,838
528,229
243,511
639,571
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