Kingsbarton Theatre (1999) Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 03854232

		2025
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		445

			445
CURRENT ASSETS
Stocks	5	529
Debtors	6	1,475
Cash at bank and in hand		26,049

		28,053
Creditors: Amounts Falling Due Within One Year	7	(240 )

NET CURRENT ASSETS (LIABILITIES)			27,813

TOTAL ASSETS LESS CURRENT LIABILITIES			28,258

NET ASSETS			28,258

Income and Expenditure Account			28,258

MEMBERS' FUNDS			28,258

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account.

On behalf of the board

Ms Hannah Galliers-Williamson

Director

11 May 2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Kingsbarton Theatre (1999) Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 03854232 . The registered office is Kings Theatre, Kings Barton Street, Gloucester, GL1 1QX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

25% SL

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL

4. Tangible Assets

	Land & Property
	Freehold	Computer Equipment	Total
	£	£	£
Cost
As at 1 September 2024	52,745	593	53,338

As at 31 August 2025	52,745	593	53,338

Depreciation
As at 1 September 2024	52,745	148	52,893

As at 31 August 2025	52,745	148	52,893

...CONTINUED

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Kingsbarton Theatre (1999) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

Net Book Value
As at 31 August 2025	-	445	445

As at 1 September 2024	-	445	445

5. Stocks

	2025
	£
Stock	529

6. Debtors

	2025
	£
Due within one year
Trade debtors	624
Other debtors	851

	1,475

7. Creditors: Amounts Falling Due Within One Year

	2025
	£
Trade creditors	210
Other creditors	30

	240

8. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

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