REGISTERED NUMBER: NI663498 (Northern Ireland)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

The Wee Playhouse LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs J Crockard

A Crockard

REGISTERED OFFICE:

Unit 33 Argyle Business Centre

Belfast

Co. Antrim

BT13 2AP

REGISTERED NUMBER:

NI663498 (Northern Ireland)

ACCOUNTANTS:

Toman Accountancy Services Ltd

Unit HF 9, Twin Spires Complex

Howard Buildings

155 Northumberland Street

Belfast

Antrim

BT13 2JF

FIXED ASSETS

Tangible assets

4

7,437

10,796

CURRENT ASSETS

Stocks

1,783

1,550

Debtors

5

5,088

4,867

Cash at bank and in hand

16,249

11,190

23,120

17,607

CREDITORS

Amounts falling due within one year

6

55,570

43,970

NET CURRENT LIABILITIES

(32,450

)

(26,363

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(25,013

)

(15,567

)

PROVISIONS FOR LIABILITIES

1,413

2,051

NET LIABILITIES

(26,426

)

(17,618

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(26,427

)

(17,619

)

SHAREHOLDERS' FUNDS

(26,426

)

(17,618

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved and authorised for issue by the Board of Directors and authorised for issue on 15 May 2026 and were signed on its behalf by:

Mrs J Crockard - Director

1.	STATUTORY INFORMATION

The Wee Playhouse LTD is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Significant judgements and estimates

In preparing these financial statements the director has made the following judgements:

Consider the depreciation rates on an annual basis to ensure there is sufficient evidence to support these and that the estimates remains reasonable.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

All financial statements of the company are considered to meet the definition of basic financial instruments.

-Short term debtors and creditors

Debtors and creditors with no stated interest rate and are receivable or payable on demand are recognised at transaction price, and subject to annual impairment reviews. Any losses arising on impairment are recognised in the profit and loss account.

-Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and in hand.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Holiday pay accrual

A liability is recognised to the extent of any unused holiday pay entitlement which has accrued at the balance sheet date and is available to carry forward to future periods. This is measured at the undiscounted salary cost of the future holiday entitlement so accrued at the balance sheet date

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 September 2024

and 31 August 2025

9,277

22,611

3,250

35,138

DEPRECIATION

At 1 September 2024

5,861

15,840

2,641

24,342

Charge for year

854

1,693

812

3,359

At 31 August 2025

6,715

17,533

3,453

27,701

NET BOOK VALUE

At 31 August 2025

2,562

5,078

(203

)

7,437

At 31 August 2024

3,416

6,771

609

10,796

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Other debtors

5,088

4,867

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

3,698

1,036

Taxation and social security

4,993

6,581

Other creditors

46,879

36,353

55,570

43,970

7.	GOING CONCERN

The company meets it's day to day working capital requirements through the continuing support of the company directors and other creditors. The directors have indicated that this arrangement will continue for at least twelve months and as such, the directors consider it appropriate to prepare financial statements on the going concern basis. Financial statements do not include any adjustments that would result from a withdrawal of the support outlined.