| Chaplins Entertainment Limited |
| Registered number: |
04232363 |
| Balance Sheet |
| as at 28 February 2026 |
|
| Notes |
|
|
2026 |
|
|
2025 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
2,749 |
|
|
3,666 |
|
| Current assets |
| Debtors |
4 |
|
66,593 |
|
|
45,894 |
| Cash at bank and in hand |
|
|
296,752 |
|
|
297,863 |
|
|
|
363,345 |
|
|
343,757 |
|
| Creditors: amounts falling due within one year |
5 |
|
(243,131) |
|
|
(284,544) |
|
| Net current assets |
|
|
|
120,214 |
|
|
59,213 |
|
| Net assets |
|
|
|
122,963 |
|
|
62,879 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
4 |
|
|
4 |
| Profit and loss account |
|
|
|
122,959 |
|
|
62,875 |
|
| Shareholders' funds |
|
|
|
122,963 |
|
|
62,879 |
|
|
|
|
|
|
|
|
| The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| Mr J K Holmes |
| Director |
| Approved by the board on 17 June 2026 |
|
| Chaplins Entertainment Limited |
| Notes to the Accounts |
| for the year ended 28 February 2026 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
|
|
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 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. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
|
|
Fixtures, and equipment |
25% on reducing balance |
|
|
Investments |
|
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account. |
|
|
Debtors |
|
Short term debtors are measured at transaction price which is usually the invoice price. |
|
|
Creditors |
|
Short term creditors are measured at transaction price which is usually the invoice price. |
|
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. |
|
|
Provisions |
|
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably. |
|
|
| 2 |
Employees |
2026 |
|
2025 |
| Number |
Number |
|
|
Average number of persons employed by the company |
5 |
|
5 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
|
|
|
|
Furniture & equipment |
| £ |
|
Cost |
|
At 1 March 2025 |
30,846 |
|
At 28 February 2026 |
30,846 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 March 2025 |
27,180 |
|
Charge for the year |
917 |
|
At 28 February 2026 |
28,097 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 28 February 2026 |
2,749 |
|
At 28 February 2025 |
3,666 |
|
|
| 4 |
Debtors |
2026 |
|
2025 |
| £ |
£ |
|
|
Trade debtors |
10,305 |
|
5,106 |
|
Amounts owed by group undertakings and undertakings in which the company has a participating interest |
|
56,288 |
|
35,288 |
|
Other debtors |
- |
|
5,500 |
|
|
|
|
|
|
66,593 |
|
45,894 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due within one year |
2026 |
|
2025 |
| £ |
£ |
|
|
Trade creditors |
19,343 |
|
45,801 |
|
Amounts owed to group undertakings and undertakings in which the company has a participating interest |
|
2,700 |
|
29,700 |
|
Taxation and social security costs |
159,816 |
|
165,206 |
|
Other creditors |
61,272 |
|
43,837 |
|
|
|
|
|
|
243,131 |
|
284,544 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Related party transactions |
|
|
The company has credit balance with Chaplins Theatre productions and a debtor balance with Chaplins NC . All transactions were at arms length. |
|
|
| 7 |
Controlling party |
|
|
The company is owned by Mr James Kenneth Holmes by virtue of his shares. |
|
|
| 8 |
Other information |
|
|
Chaplins Entertainment Limited is a private company limited by shares and incorporated in England. Its registered office is: |
|
Devonshire House |
|
582 Honeypot Lane |
|
Stanmore |
|
Middlesex |
|
HA7 1JS |