BOOH UK Limited
Unaudited Financial Statements
For the period ended 31 October 2025
Pages for Filing with Registrar
Company Registration No. 10058863 (England and Wales)
BOOH UK Limited
Contents
Page
Balance sheet
1
Notes to the financial statements
2 - 6
BOOH UK Limited
Balance Sheet
As at 31 October 2025
Page 1
31 October 2025
30 March 2025
Notes
£
£
£
£
Current assets
Debtors
3
619,576
1,586,091
Cash at bank and in hand
101,181
159,717
720,757
1,745,808
Creditors: amounts falling due within one year
4
(12,334,792)
(13,293,141)
Net current liabilities
(11,614,035)
(11,547,333)
Creditors: amounts falling due after more than one year
5
-
0
(5,000)
Net liabilities
(11,614,035)
(11,552,333)
Capital and reserves
Called up share capital
3
3
Profit and loss reserves
(11,614,038)
(11,552,336)
Total equity
(11,614,035)
(11,552,333)

For the financial period ended 31 October 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 period 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 12 February 2026 and are signed on its behalf by:
M Cohl
Director
Company Registration No. 10058863
BOOH UK Limited
Notes to the Financial Statements
For the period ended 31 October 2025
Page 2
1
Accounting policies
Company information

BOOH UK Limited is a private company limited by shares incorporated in England and Wales. The registered office is 2 St. Giles Square, London, England, WC2H 8AP.

1.1
Reporting period

The company operates a weekly accounting calendar and the financial statements are prepared for the period 31 March 2025 to 31 October 2025 (last period was 52 weeks to 30 March 2025).

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 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
Going concern

Included within creditors is a total of £true 12,263,981 representing loans payable to investors. These loans are non-recourse in nature, meaning that they are contractually limited in recoverability to the profits generated by the company.

The immediate parent company has also committed to provide such additional funding as is required in order to ensure that the company has sufficient funds available to meet its other liabilities and to continue to trade for a period of not less than 12 months from the date of signature of these financial statements.

After reviewing the company’s forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements, but with the provision that a material uncertainty exists over the company.

1.4
Turnover

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 fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

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

BOOH UK Limited
Notes to the Financial Statements (Continued)
For the period ended 31 October 2025
1
Accounting policies
(Continued)
Page 3

Revenue comprises of admissions to the production "Bat out of Hell" in the UK and related merchandise sales.

Admissions

Revenue relating to ticket sales is recognised at the end of the week in which the show is staged. Revenue is reported on all admissions and is exclusive of VAT. Revenue from admissions is reported as the amount received by the producer after the theatre have deducted relevant commissions and banking charges.

Merchandise sales

Revenue relating to merchandise sales is recognised when the sale takes place. Merchandise revenues represent the producer's share of merchandise sales, exclusive of VAT.

1.5
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.

1.6
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.

The company is eligible to claim a tax credit on theatre production costs. The tax credit comprises relief based on total net costs and an additional deduction for enhanceable expenditure. The company claims a payment based on the amount of enhanceable expenditure and carries losses arising from total net costs forward against future profits.

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.

1.7
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

BOOH UK Limited
Notes to the Financial Statements (Continued)
For the period ended 31 October 2025
1
Accounting policies
(Continued)
Page 4
1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.9
Foreign exchange

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

1.10

Borrowing costs

All borrowing costs are recognised in profit or loss in the period in which they are incurred.

2
Employees

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

31 October 2025
30 March 2025
Number
Number
Total
51
50
3
Debtors
31 October 2025
30 March 2025
Amounts falling due within one year:
£
£
Trade debtors
-
0
373,965
Corporation tax recoverable
90,678
378,384
Other debtors
225,397
218,613
Prepayments and accrued income
303,501
615,129
619,576
1,586,091
BOOH UK Limited
Notes to the Financial Statements (Continued)
For the period ended 31 October 2025
Page 5
4
Creditors: amounts falling due within one year
31 October 2025
30 March 2025
£
£
Bank loans
7,500
10,000
Trade creditors
11,336
154,695
Taxation and social security
36,127
148,877
Other creditors
12,279,829
12,979,569
12,334,792
13,293,141

Bank loans

The bank loan relates to a Bounce Back Loan that was taken by the company as a result of COVID-19.

The loan is secured by the UK Government in accordance with the Bounce Back Loan Scheme.

Interest on the loan value is 2.5% per annum. The loan is repayable by quarterly instalments of £2,500

and will be repaid by July 2026.

5
Creditors: amounts falling due after more than one year
31 October 2025
30 March 2025
£
£
Bank loans and overdrafts
-
0
5,000
BOOH UK Limited
Notes to the Financial Statements (Continued)
For the period ended 31 October 2025
Page 6
6
Related party transactions

At the reporting date the company owed £1,172,493 (30 March 202 5: £1,504,267) to S2BN Holdings Inc, an American company under the control of M Cohl, director. The balance was provided interest free and and is only recoupable against profits of the company.

At the reporting date the company owed BOOH LP, its immediate parent company, £9,260,996 (30 March 202 5: £9,427,361). The balance was provided interest free and is only recoupable against profits of the company.

At the reporting date the company owed £75,103 (30 March 202 5: £76,453) to BOOH NA, a fellow subsidiary company. The balance was provided interest free and and is only recoupable against profits of the company.

At the reporting date the company owed £1,355,389 (30 March 202 5: £1,373,980 ) to BOOH NYC Plus LLC, a n entity jointly managed by M Cohl, director. The balance was provided interest free and is repayable on demand.

7
Parent company

The immediate controlling party is BOOH LP, a partnership situated in the United States of America. The ultimate controlling party is M Cohl, a director of the company.

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