REGISTERED NUMBER: 08281131 (England and Wales)

WhatsOnStage Limited

Financial Statements for the Year Ended 31st December 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J A Winsten

M J Fowlie

E White

REGISTERED OFFICE:

Regent's Court

Princess Street

Hull

HU2 8BA

REGISTERED NUMBER:

08281131 (England and Wales)

AUDITORS:

Smailes Goldie

Chartered Accountants

Statutory Auditor

Regent's Court

Princess Street

Hull

East Yorkshire

HU2 8BA

FIXED ASSETS

Intangible assets

4

21,021

-

Tangible assets

5

-

-

21,021

-

CURRENT ASSETS

Debtors

6

1,393,082

1,093,004

Cash at bank

242,855

162,023

1,635,937

1,255,027

CREDITORS

Amounts falling due within one year

7

2,438,740

2,537,479

NET CURRENT LIABILITIES

(802,803

)

(1,282,452

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(781,782

)

(1,282,452

)

CAPITAL AND RESERVES

Called up share capital

8

2

2

Share premium

335,349

335,349

Retained earnings

(1,117,133

)

(1,617,803

)

SHAREHOLDERS' FUNDS

(781,782

)

(1,282,452

)

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10th August 2026 and were signed on its behalf by:

E White - Director

1.	STATUTORY INFORMATION

WhatsOnStage Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Going Concern

The company's financial statements continue to be prepared using the going concern basis following an indication of support from its parent company on behalf of the wider corporate group, upon which the company is operationally and financially dependent.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

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 fair value of consideration takes into account trade discounts, settlement discounts, and volume rebates.

Turnover represents amounts receivable from digital advertising, ticketing, membership and award ceremony sales.

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 despatch of the goods), 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.

Group recharges comprises the fair value of the consideration received or receivable for the sale of services, under a service agreement with a group company, at cost plus markup.

Intangible assets

Intangible assets are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

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:

Contract assets- 3 years straight line

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures, fittings and equipment - 5 years straight line

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 24 (2024 - 26 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

Additions

29,268

At 31st December 2025

29,268

AMORTISATION

Charge for year

8,247

At 31st December 2025

8,247

NET BOOK VALUE

At 31st December 2025

21,021

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st January 2025

and 31st December 2025

14,718

DEPRECIATION

At 1st January 2025

and 31st December 2025

14,718

NET BOOK VALUE

At 31st December 2025

-

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

73,254

82,575

Amounts owed by group undertakings

1,248,627

920,857

Other debtors

71,201

89,572

1,393,082

1,093,004

Group balances are interest free and repayable on demand.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

9,989

22,960

Amounts owed to group undertakings

2,027,162

2,206,218

Taxation and social security

196,965

164,556

Other creditors

204,624

143,745

2,438,740

2,537,479

Group balances are interest free and repayable on demand.

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary share capital

£1

2

2

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Stephen Bramall BSc FCA (Senior Statutory Auditor)

for and on behalf of Smailes Goldie

10.	PENSION COMMITMENTS

Contributions by the company to defined contribution pension schemes for the year amounted to £49,125 (2024:£39,806). The amounts outstanding at the year end were £4,649 (2024:£6,540).

11.	ULTIMATE PARENT COMPANY