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Registration number: 14013868

Opposable Thumb Theatre Ltd
(A company limited by guarantee)
Annual Report and Unaudited Filleted Financial Statements
for the Year Ended 31 March 2026

Opposable Thumb Theatre Ltd

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 7

Opposable Thumb Theatre Ltd

Company Information

Director | R Downey

Registered office | 31 Greville Road Bristol BS3 1LN

Accountants | Burton Sweet Limited Chartered Accountants & Business Advisors The Clock Tower Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1UR

Opposable Thumb Theatre Ltd

(Registration number: 14013868)
Balance Sheet
31 March 2026

| Note | 2026 £ | 2025 £
Current assets |  |  |
Debtors | 4 | 14,891 | 4,870
Cash at bank and in hand |  | 9,753 | 21,701
|  | 24,644 | 26,571
Creditors: Amounts falling due within one year | 5 | (8,574) | (22,126)
Net assets |  | 16,070 | 4,445
Reserves |  |  |
Retained earnings |  | 16,070 | 4,445
Surplus |  | 16,070 | 4,445

Opposable Thumb Theatre Ltd

(Registration number: 14013868)
Balance Sheet
31 March 2026

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 2 May 2026

......................................... R Downey Director

Opposable Thumb Theatre Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 March 2026

1 | General information

The company is a company limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

The address of its registered office is:
31 Greville Road
Bristol
BS3 1LN

These financial statements were authorised for issue by the director on 2 May 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Opposable Thumb Theatre Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 March 2026

Government grants

Government grants are recognised when the company is reasonably assured they will comply with the conditions attached to them and the grant will be received.

Other grants

Revenue grants are recognised under the accruals model as income on a systematic basis over the periods in which the company recognises the related costs the grant is intended to compensate.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price.

Opposable Thumb Theatre Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 March 2026

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

4 | Debtors

| 2026 £ | 2025 £
Other debtors | 14,891 | 4,870
| 14,891 | 4,870

Opposable Thumb Theatre Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 March 2026

5 | Creditors

Creditors: amounts falling due within one year

| Note | 2026 £ | 2025 £
Due within one year |  |  |
Loans and borrowings | 6 | 4,072 | -
Trade creditors |  | 1,091 | -
Accruals and deferred income |  | 1,200 | 20,227
Other creditors |  | 2,211 | 1,899
|  | 8,574 | 22,126

6 | Loans and borrowings

Current loans and borrowings

| 2026 £ | 2025 £
Other borrowings | 4,072 | -