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Registered number: 14661522 SEABRIGHT LIVE LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JANUARY 2026
SEABRIGHT LIVE LIMITED CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF SEABRIGHT LIVE LIMITED FOR THE YEAR ENDED 31 JANUARY 2026 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Seabright Live Limited for the year ended 31 January 2026 which comprise the Balance sheet 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 director of Seabright Live Limited in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Seabright Live Limited and state those matters that we have agreed to state to the director of Seabright Live Limited 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 Seabright Live Limited and its director for our work or for this report. It is your duty to ensure that Seabright Live 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 Seabright Live Limited. You consider that Seabright Live 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 Seabright Live 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 124 Finchley Road London NW3 5JS 13 May 2026 Page 1
SEABRIGHT LIVE LIMITED REGISTERED NUMBER: 14661522 BALANCE SHEET AS AT 31 JANUARY 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 355,233 |  | 444,217 |
Cash at bank and in hand | 5 | 39,758 |  | 62,874 |
|  | 394,991 |  | 507,091 |
Creditors: amounts falling due within one year | 6 | (155,048) |  | (240,402) |
Net current assets |  |  | 239,943 |  | 266,689
Total assets less current liabilities |  |  | 239,943 |  | 266,689
Net assets |  |  | 239,943 |  | 266,689
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 239,843 |  | 266,589
|  |  | 239,943 |  | 266,689
The director considers 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 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. 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 13 May 2026.
James Seabright
Director
The notes on pages 4 to 6 form part of these financial statements. Page 2
SEABRIGHT LIVE LIMITED REGISTERED NUMBER: 14661522 BALANCE SHEET (CONTINUED) AS AT 31 JANUARY 2026 Page 3
SEABRIGHT LIVE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
1. | General information
Seabright Live Limited is a private company limited by shares and registered in England and Wales. The address of its registered office is 100 Black Prince Road, London, SE1 7SJ. 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. The following principal accounting policies have been applied:
| 2.2 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances 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. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.
| 2.3 | Revenue
Revenue comprises net box office receipts and amounts receivable for services supplied during the period. Revenue is recognised in the Statement of Comprehensive Income in the period it is contractually due.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 4
SEABRIGHT LIVE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 2.Accounting policies (continued)
| 2.5 | Pensions
Defined contribution pension plan 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 profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.6 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.9 | Creditors
Short-term creditors are measured at the transaction price.
| 2.10 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 5 (2025 - 5).
4. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
Page 5
SEABRIGHT LIVE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 4.Debtors (continued)
| Trade debtors | 43,689 | 48,793
| Other debtors | 311,544 | 311,598
| Prepayments and accrued income | - | 83,826
|  | 355,233 | 444,217
5. | Cash and cash equivalents
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 39,758 | 62,874
|  | 39,758 | 62,874
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | 53,984 | 202,977
| Other taxation and social security | 68,004 | 24,926
| Other creditors | 31,060 | 10,499
| Accruals and deferred income | 2,000 | 2,000
|  | 155,048 | 240,402
7. | Controlling party
During the year, the company was under the control of J A R Seabright by virtue of his shareholding.
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