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Registered number: 01946041 THEATRICAL TRADING LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
THEATRICAL TRADING LIMITED REGISTERED NUMBER: 01946041 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Stocks | 4 | 906 |  | 885 |
Debtors | 5 | 97,865 |  | 144,089 |
Cash at bank and in hand |  | 406,204 |  | 294,054 |
|  | 504,975 |  | 439,028 |
Creditors: amounts falling due within one year | 6 | (504,973) |  | (439,026) |
Net current assets |  |  | 2 |  | 2
Total assets less current liabilities |  |  | 2 |  | 2
Net assets |  |  | 2 |  | 2
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 2 |  | 2
|  |  | 2 |  | 2
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 year 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 income statement 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 16 July 2026.
L Tomasi
Director
The notes on pages 5 to 7 form part of these financial statements. Page 1
THEATRICAL TRADING LIMITED REGISTERED NUMBER: 01946041 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2025 Page 2
THEATRICAL TRADING LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 January 2025 | 2 | - | 2
Comprehensive income for the year |  |  |
Profit for the year | - | 322,020 | 322,020
Total comprehensive income for the year | - | 322,020 | 322,020
Contributions by and distributions to owners |  |  |
Dividends: Equity capital | - | (322,020) | (322,020)
Total transactions with owners | - | (322,020) | (322,020)
At 31 December 2025 | 2 | - | 2
| The notes on pages 5 to 7 form part of these financial statements.
Page 3
THEATRICAL TRADING LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 2024
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 January 2024 | 2 | - | 2
Comprehensive income for the year |  |  |
Profit for the year | - | 294,677 | 294,677
Total comprehensive income for the year | - | 294,677 | 294,677
Contributions by and distributions to owners |  |  |
Dividends: Equity capital | - | (294,677) | (294,677)
Total transactions with owners | - | (294,677) | (294,677)
At 31 December 2024 | 2 | - | 2
| The notes on pages 5 to 7 form part of these financial statements.
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THEATRICAL TRADING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Theatrical Trading Limited is a private company limited by shares incorporated in England and Wales within the United Kingdom. The company's registered office is 6th Floor, 2 London Wall Place, London, EC2Y 5AU. The company's principal place of business is 22 Charing Cross Road, London, WC2H 0QL. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and 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 | 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 and value added tax. Revenue from trade fairs and events is recognised as income when the trade fair takes place. Revenue from publications is recognised as income when the publication is provided to the acquirer. Revenue from training is recognised as income when the training course has been delivered. Revenue from the Industry Supporters Group is recognised as income over the term of the subscription.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis.
| 2.5 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Page 5
THEATRICAL TRADING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.6 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.7 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.8 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
| 2.9 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 4 (2024 - 4).
4. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Finished goods and goods for resale | 906 | 885
|  | 906 | 885
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THEATRICAL TRADING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 37,906 | 39,137
| Amounts owed by group undertakings | 43,628 | 33,352
| Other debtors | - | 5,510
| Prepayments and accrued income | 16,331 | 66,090
|  | 97,865 | 144,089
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 2,831 | 2,494
| Amounts owed to group undertakings | 338,731 | 310,399
| Other taxation and social security | 8,289 | -
| Accruals and deferred income | 155,122 | 126,133
|  | 504,973 | 439,026
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 2 (2024 - 2) Ordinary shares of £1.00 each | 2 | 2
8. | Ultimate parent company
The ultimate parent company and controlling party is the Association of British Theatre Technicians, a registered charity incorporated in England and Wales, which owns 100% of the issued share capital of the company. The company's results are included in the consolidated financial statements of The Association of British Theatre Technicians which are available at its registered office at 6th Floor, 2 London Wall Place, London, EC2Y 5AU.
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