Still Hungry Ltd
Unaudited Financial Statements
For the period ended 30 April 2025
Pages for Filing with Registrar
Company Registration No. 15630195 (England and Wales)
STILL HUNGRY LTD
Still Hungry Ltd
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 7
STILL HUNGRY LTD
Still Hungry Ltd
BALANCE SHEET
As at 30 April 2025
Page 1
2025
Notes
£
£
Fixed assets
Intangible assets
3
33,243
Current assets
Debtors
4
312,627
Cash at bank and in hand
60,715
373,342
Creditors: amounts falling due within one year
5
(340,793)
Net current assets
32,549
Net assets
65,792
Capital and reserves
Called up share capital
6
1
Profit and loss reserves
65,791
Total equity
65,792

For the financial period ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 31 July 2026 and are signed on its behalf by:
T de Keyser
Director
Company registration number 15630195 (England and Wales)
STILL HUNGRY LTD
Still Hungry Ltd
NOTES TO THE FINANCIAL STATEMENTS
For the period ended 30 April 2025
Page 2
1
Accounting policies
Company information

Still Hungry Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 20 Denmark Street, London, United Kingdom, WC2H 8NE.

1.1
Reporting period

The accounting year-end of the Company and the financial statements have been presented for the period 9 April 2024 to 30 April 202 5 on the basis that this is the first period since the Company's incorporation on 9 April 2024.

1.2
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Going concern

Post year end but prior to the date of signing the financial statements, the touring production of "The Very Hungry Caterpillar" has ended its run and therefore the trade has completed. As the company no longer has an ongoing trading purpose, the directors intend to wind up the company and the 2025/26 financial year will be the final financial statements. Since the company is no longer trading and is to be wound up, these accounts true have been prepared on a basis other than that of a going concern. No adjustments were necessary to restate assets and liabilities at their expected realisable and settlement amounts.

1.4
Revenue

Turnover is recognised at the fair value of the consideration received or receivable for box office sales and share of merchandise income provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from theatrical productions is recognised by reference to the date the performance took place.

Revenue from merchandise income is recognised by reference to the point in time goods are exchanged.

1.5
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

STILL HUNGRY LTD
Still Hungry Ltd
NOTES TO THE FINANCIAL STATEMENTS (Continued)
For the period ended 30 April 2025
1
Accounting policies
(Continued)
Page 3

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Pre-production costs
Over the life of the production *

* Amortisation is allocated proportionally in-line with the number of weeks the production ran during the financial year, relative to the aggregate number of weeks of the production's lifespan.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

STILL HUNGRY LTD
Still Hungry Ltd
NOTES TO THE FINANCIAL STATEMENTS (Continued)
For the period ended 30 April 2025
1
Accounting policies
(Continued)
Page 4
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.9
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.10
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

STILL HUNGRY LTD
Still Hungry Ltd
NOTES TO THE FINANCIAL STATEMENTS (Continued)
For the period ended 30 April 2025
1
Accounting policies
(Continued)
Page 5

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.11
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
Number
Total
2
STILL HUNGRY LTD
Still Hungry Ltd
NOTES TO THE FINANCIAL STATEMENTS (Continued)
For the period ended 30 April 2025
Page 6
3
Intangible fixed assets
Pre-production costs
£
Cost
At 9 April 2024
-
0
Additions
83,108
At 30 April 2025
83,108
Amortisation and impairment
At 9 April 2024
-
0
Amortisation charged for the period
49,865
At 30 April 2025
49,865
Carrying amount
At 30 April 2025
33,243
4
Debtors
2025
Amounts falling due within one year:
£
Trade debtors
179,441
Corporation tax recoverable
56,593
Amounts owed by group undertakings
1
Other debtors
76,592
312,627
5
Creditors: amounts falling due within one year
2025
£
Taxation and social security
44,995
Other creditors
295,798
340,793
6
Called up share capital
2025
2025
Ordinary share capital
Number
£
Issued and fully paid
Ordinary shares of £1 each
1
1
STILL HUNGRY LTD
Still Hungry Ltd
NOTES TO THE FINANCIAL STATEMENTS (Continued)
For the period ended 30 April 2025
6
Called up share capital
(Continued)
Page 7

On incorporation 1 £1 ordinary share was issued at par value.

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