ACCOUNTS - Final Accounts preparation

Registered number: 16058824

JAM THEATRE LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 30 NOVEMBER 2025

JAM THEATRE LIMITED

REGISTERED NUMBER: 16058824

STATEMENT OF FINANCIAL POSITION

AS AT 30 NOVEMBER 2025

		2025
Note		£


Current assets
Current asset investments	4	24,998
Cash at bank and in hand		2
		25,000
Creditors: amounts falling due within one year	5	(25,748)
Net current (liabilities)/assets			(748)
Total assets less current liabilities			(748)

Net (liabilities)/assets			(748)

Capital and reserves
Called up share capital	6	2
Profit and loss account		(750)
		(748)

The directors consider 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 period in question in accordance with section 476 of the Companies Act 2006.

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.

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 statement of income and retained earnings 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 on 3 August 2026.

A F Cohen

Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

JAM THEATRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 NOVEMBER 2025

1.	General information

Jam Theatre Ltd is a private company limited by shares, and registered in England and Wales. The address of its registered office is 124 Finchley Road, London, England, NW3 5JS.
The company was incorporated on 4 November 2024 and commenced trading on this date.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

The company is showing net liabilities at the reporting date. In order to continue trading it is dependent on the continued financial support from the company's directors who have confirmed their intention to continue their support for the foreseeable future. On these grounds, the directors consider it appropriate to prepare the financial statements on a going concern basis.

2.3

Revenue

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

Turnover comprises profit shares receivable from theatrical productions which are recognised on receipt of the funds.

2.4

Investments in theatre productions

Investment in theatre productions are carried forward at the lower of cost and estimated net realisable value.

Page 2

JAM THEATRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 NOVEMBER 2025

2.Accounting policies (continued)

2.5

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, 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.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Basic 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 the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

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

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Employees

The average monthly number of employees, including directors, during the period was 2.

Page 3

JAM THEATRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 NOVEMBER 2025

4.	Current asset investments
		2025
		£

	Investment in theatrical productions	24,998

5.	Creditors: Amounts falling due within one year
		2025
		£

	Other creditors	24,998
	Accruals and deferred income	750
		25,748

6.	Share capital
		2025
		£

		Allotted, called up and fully paid

		2 Ordinary shares of £1 each	2

On Incorporation, the company allotted 2 Ordinary shares of £1 each for cash at par.

Page 4