ACCOUNTS - Final Accounts preparation

Registered number: 09158308

STAGE PLAY LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025


STAGE PLAY LIMITED

CONTENTS

	Page
Balance sheet	1 - 2
Notes to the financial statements	3 - 5


STAGE PLAY LIMITED REGISTERED NUMBER:09158308

BALANCE SHEET

AS AT 31 AUGUST 2025

		2025		2024
Note		£		£

Fixed assets
Investments	4		1		1
			1		1
Current assets
Debtors: amounts falling due within one year	5	6,576		90,495
Cash at bank and in hand	6	1,243		641
		7,819		91,136
Creditors: amounts falling due within one year	7	(91,138)		(46,309)
Net current (liabilities)/assets			(83,319)		44,827
Total assets less current liabilities			(83,318)		44,828

Net (liabilities)/assets			(83,318)		44,828

Capital and reserves
Called up share capital	8	2	2
Profit and loss account		(83,320)	44,826
		(83,318)	44,828


STAGE PLAY LIMITED REGISTERED NUMBER:09158308

BALANCE SHEET (CONTINUED)

AS AT 31 AUGUST 2025

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 her 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 profit and loss account 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 by:

................................................

S N Newman

Director

Date: 28 May 2026

The notes on pages 3 to 5 form part of these financial statements.


STAGE PLAY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1.	General information

Stage Play Limited is a private company, limited by shares, registered in England and Wales, registration number 09158308. The registered office is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE.

The principal activity of the company is theatrical production.

The company ceased trading after 31 August 2025.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The company's functional and presentational currency is pound sterling.

The following principal accounting policies have been applied:

2.2

Going concern

The company will cease trading after 31 August 2025 and the financial statements have been prepared on a basis other than that of the going concern basis.

2.3

Turnover

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

2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

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 corporation 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

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.


STAGE PLAY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

2.Accounting policies (continued)

2.8

Debtors

Short term debtors are measured at transaction price, less any impairment.

2.9

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.

2.10

Creditors

Short term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.11

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

4.	Fixed asset investments

		Investment in subsidiary company
		£
	Cost or valuation
	At 1 September 2024	1
	At 31 August 2025	1

Subsidiary undertaking
The following was a subsidiary undertaking of the company:
Name	Class of shares	Holding

BM Theatre Limited

Ordinary

50%


STAGE PLAY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Debtors

					2025	2024
					£	£


Other debtors	4,665	90,495
Prepayments and accrued income	1,911	-
	6,576	90,495

6.	Cash and cash equivalents
		2025	2024
		£	£

	Cash at bank and in hand	1,243	641

7.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Amounts owed to group undertakings	1	1
Corporation tax	19,609	19,280
Other creditors	64,114	1,000
Accruals and deferred income	7,414	26,028
	91,138	46,309

8.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

2 Ordinary shares of £1 each	2	2