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Company Registration No. 05184056 (England and Wales)
SPOTLITES THEATRE COMPANY LIMITED Unaudited accounts for the year ended 31 October 2025
SPOTLITES THEATRE COMPANY LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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SPOTLITES THEATRE COMPANY LIMITED Company Information for the year ended 31 October 2025
Director
Kieron Riddell
Company Number
05184056 (England and Wales)
Registered Office
338 HIGH STREET CHATHAM KENT ME4 4NR ENGLAND
Accountants
DSB Accounting Ltd Canada House St Leonards Rd 20/20 Business Park Maidstone Kent ME16 0LS
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SPOTLITES THEATRE COMPANY LIMITED Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
1,703 
2,015 
Current assets
Inventories
- 
118 
Debtors
5
5,785 
2,774 
Cash at bank and in hand
1,262 
493 
7,047 
3,385 
Creditors: amounts falling due within one year
6
(5,967)
(4,957)
Net current assets/(liabilities)
1,080 
(1,572)
Total assets less current liabilities
2,783 
443 
Creditors: amounts falling due after more than one year
7
(10,130)
(5,703)
Net liabilities
(7,347)
(5,260)
Reserves
8
Profit and loss account
(7,347)
(5,260)
Members' funds
(7,347)
(5,260)
For the year ending 31 October 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 26 June 2026 and were signed on its behalf by
Kieron Riddell Director Company Registration No. 05184056
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SPOTLITES THEATRE COMPANY LIMITED Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
SPOTLITES THEATRE COMPANY LIMITED is a private company, limited by guarantee, registered in England and Wales, registration number 05184056. The registered office is 338 HIGH STREET, CHATHAM, KENT, ME4 4NR, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
4 years straight line
Fixtures & fittings
4 years straight line
Computer equipment
4 years straight line
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 November 2024
3,572 
2,733 
6,305 
Additions
862 
- 
862 
Disposals
- 
(225)
(225)
At 31 October 2025
4,434 
2,508 
6,942 
Depreciation
At 1 November 2024
2,000 
2,290 
4,290 
Charge for the year
701 
473 
1,174 
On disposals
- 
(225)
(225)
At 31 October 2025
2,701 
2,538 
5,239 
Net book value
At 31 October 2025
1,733 
(30)
1,703 
At 31 October 2024
1,572 
443 
2,015 
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SPOTLITES THEATRE COMPANY LIMITED Notes to the Accounts for the year ended 31 October 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due after more than one year
Accrued income and prepayments
3,455 
953 
Other debtors
2,330 
1,821 
5,785 
2,774 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
4,765 
3,153 
Taxes and social security
- 
312 
Accruals
1,202 
1,492 
5,967 
4,957 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
10,130 
4,017 
Loans from directors
- 
1,686 
10,130 
5,703 
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.
9
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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