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Registered number: 03258762 MICHAEL CODRON PLAYS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 JUNE 2025
MICHAEL CODRON PLAYS LIMITED CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF MICHAEL CODRON PLAYS LIMITED FOR THE YEAR ENDED 30 JUNE 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Michael Codron Plays Limited for the year ended 30 June 2025 which comprise the statement of financial position and the related notes from the Company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the board of directors of Michael Codron Plays Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Michael Codron Plays Limited and state those matters that we have agreed to state to the board of directors of Michael Codron Plays Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Michael Codron Plays Limited and its board of directors, as a body, for our work or for this report. It is your duty to ensure that Michael Codron Plays Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Michael Codron Plays Limited. You consider that Michael Codron Plays Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of Michael Codron Plays Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. Nyman Libson Paul LLP Chartered Accountants 124 Finchley Road London NW3 5JS 17 March 2026 Page 1
MICHAEL CODRON PLAYS LIMITED REGISTERED NUMBER: 03258762 STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | - |  | 10
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 28,153 |  | 47,639 |
Cash at bank and in hand |  | 202,625 |  | 32,575 |
|  | 230,778 |  | 80,214 |
Creditors: amounts falling due within one year | 7 | (209,215) |  | (77,621) |
Net current assets |  |  | 21,563 |  | 2,593
Total assets less current liabilities |  |  | 21,563 |  | 2,603
Net assets |  |  | 21,563 |  | 2,603
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 21,463 |  | 2,503
|  |  | 21,563 |  | 2,603
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MICHAEL CODRON PLAYS LIMITED REGISTERED NUMBER: 03258762 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 JUNE 2025 The directors consider 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 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. 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 statement of income and retained earnings 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 on 17 March 2026.
Sir Michael Codron
Director
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MICHAEL CODRON PLAYS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
Michael Cordron Plays Limited is a private company limited by shares, incorporated in England and Wales. The address of it's registered office is 124 Finchley Road, London, NW3 5JS. The company's functional and presentational currency is GBP rounded to the nearest pound. 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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.
| 2.2 | Revenue
Revenue 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. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised. Commissions Commissions are calculated on a quarterly basis at 5% of the Aldwych Theatre's total rental. Income is recognised in the accounts as soon as the total rental income is known by the Aldwych Theatre. Management Fees Management fees are recognised in the accounts based on a fixed monthly retainer and any additional services provided by the company.
| 2.3 | Pensions
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations. The contributions are recognised as an expense in the Statement of income and retained earnings when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the company in independently administered funds.
| 2.4 | Taxation
Tax is recognised in the statement of income and retained earnings. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted at reporting date in the UK where the company operates and generates income. Page 4
MICHAEL CODRON PLAYS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives. Depreciation is provided on the following basis:
|  |  |  | Plant & machinery | - | 33% reducing balance
| 2.6 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid.
3. | Judgments in applying accounting policies and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements estimates and assumptions that affect the amounts reported for assets and liabilities as at the reporting date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. Tangible assets Tangible assets are depreciated over their useful lives taking into account residual values where appropriate. The actual lives of assets and residual values are assessed annually and may vary depending on a number of factors. In re-assessing the assets' lives, factors such as technological innovation, product life cycles and maintenance programmes are taken into account. Accruals The company makes an estimate of accruals at the year end based on invoices received after the year end and work undertaken which has not been invoiced based on quotations or estimates of amounts that may be due for payment.
4. | Employees
| The average monthly number of employees, including directors, during the year was 4 (2024 - 4).
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MICHAEL CODRON PLAYS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
5. | Tangible fixed assets
|  | Plant & machinery
|  | £
| Cost or valuation |
| At 1 July 2024 | 10,094
| At 30 June 2025 | 10,094
| Depreciation |
| At 1 July 2024 | 10,084
| Charge for the year on owned assets | 10
| At 30 June 2025 | 10,094
| Net book value |
| At 30 June 2025 | -
| At 30 June 2024 | 10
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MICHAEL CODRON PLAYS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 11,205 | -
| Other debtors | 4,423 | 4,116
| Prepayments and accrued income | 12,525 | 43,523
|  | 28,153 | 47,639
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 332 | 309
| Corporation tax | 34,188 | 47,700
| Other taxation and social security | 14,150 | 13,575
| Other creditors | 154,445 | 1,187
| Accruals and deferred income | 6,100 | 14,850
|  | 209,215 | 77,621
8. | Related party transactions
| At the reporting date, the company owed £154,445 (2024: owed £944) to Sir Michael Codron, the director of the company. There are no further transactions with related parties that are material and have not been conducted under normal market conditions.
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