Company registration number 13769804 (England and Wales)
JCTP WINTER LIMITED
(FORMERLY A MONSTER CALLS PLAY LIMITED)
Unaudited financial statements
For the year ended 30 November 2025
JCTP WINTER LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
JCTP WINTER LIMITED
BALANCE SHEET
As at 30 November 2025
30 November 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
3
95,915
766
Cash at bank and in hand
258
930
96,173
1,696
Creditors: amounts falling due within one year
4
(96,172)
(1,695)
Net current assets
1
1
Capital and reserves
-
Called up share capital
1
1

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

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

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

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.

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

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

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:
J R D Church
Director
Company Registration No. 13769804
JCTP WINTER LIMITED
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 30 November 2025
- 2 -
1
Accounting policies
Company information

JCTP Winter Limited is a private company limited by shares incorporated in England and Wales. The registered office is 55 Strand, 8th Floor, London, WC2N 5LR.

1.1
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 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 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.

The company’s immediate parent is Jonathan Church Theatre Productions Limited, a company incorporated in the United Kingdom and registered in England and Wales.

However, the directors of Jonathan Church Theatre Productions Limited do not consider that the company controls JCTP Winter Limited. The accounts for the smallest group for which consolidated accounts are prepared and which include Jonathan Church Theatre Productions Limited include the following statement, “JCTP Winter Limited is not considered to be an entity over which any controls or significant influence is exerted by the group”.

The directors of JCTP Winter Limited concur with that assessment and do not consider that there is a controlling party. Therefore, the directors consider it appropriate to take advantage of such exemptions as are available to a company which is not a subsidiary company.

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on purchase of merchandising), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of theatre production services is recognised by reference to the period in which the services were provided.

Royalties received are recognised by reference to the period to which they relate.

1.2
Taxation

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

JCTP WINTER LIMITED
NOTES TO THE FINANCIAL STATEMENTS (continued)
For the year ended 30 November 2025
1
Accounting policies (continued)
- 3 -
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.

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.

2
Employees

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

2025
2024
Number
Number
Total
0
0
3
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
1,442
-
0
Other debtors
94,473
766
95,915
766
4
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
78,572
-
0
Amounts owed to group undertakings
15,000
1,695
Other creditors
2,600
-
0
96,172
1,695
JCTP WINTER LIMITED
NOTES TO THE FINANCIAL STATEMENTS (continued)
For the year ended 30 November 2025
- 4 -
5
Related party transactions
Balances with related parties

The following amounts were outstanding at the reporting end date:

Amounts owed by
Amounts owed to
related parties
related parties
2025
2024
2025
2024
£
£
£
£
Entities with control, joint control or significant influence over the company
1,442
-
0
15,000
1,695
6
Parent company

The company’s immediate parent is Jonathan Church Theatre Productions Limited, a company incorporated in the United Kingdom and registered in England and Wales.

However, the directors of Jonathan Church Theatre Productions Limited do not consider that the company controls JCTP Winter Limited. The accounts for the smallest group for which consolidated accounts are prepared and which include Jonathan Church Theatre Productions Limited include the following statement, “JCTP Winter Limited is not considered to be an entity over which any controls or significant influence is exerted by the group”.

The directors of JCTP Winter Limited concur with that assessment and do not consider that there is a controlling party. Therefore, the directors consider it appropriate to take advantage of such exemptions as are available to a company which is not a subsidiary company.

The ultimate controlling party is Barings Asset-Based Income Fund (US) LP, by virtue of its 82.98% holding in the issued share capital of Trafalgar Entertainment Group Limited.

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