Company registration number 13145724 (England and Wales)
HALF CUT THEATRE LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
PAGES FOR FILING WITH REGISTRAR
HALF CUT THEATRE LTD
COMPANY INFORMATION
Directors
Mr J Camp
Mr G Readshaw
Mr A Wilson
Company number
13145724
Registered office
7 Green Street
Duxford
Cambridgeshire
CB22 4RG
Accountants
Theataccounts Limited
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
HALF CUT THEATRE LTD
CONTENTS
Page
Accountants' report
1
Balance sheet
2
Notes to the financial statements
3 - 4
HALF CUT THEATRE LTD
ENTERTAINMENT ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF HALF CUT THEATRE LTD FOR THE YEAR ENDED 31 JANUARY 2026
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Half Cut Theatre Ltd for the year ended 31 January 2026 set out on pages to 4 from the company’s accounting records and from information and explanations you have given us.

This report is made solely to the b oard of d irectors of Half Cut Theatre Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Half Cut Theatre Ltd and state those matters that we have agreed to state to the b oard of d irectors of Half Cut Theatre Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Half Cut Theatre Ltd and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Half Cut Theatre Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Half Cut Theatre Ltd. You consider that Half Cut Theatre Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Half Cut Theatre Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Theataccounts Limited
30 July 2026
Entertainment Accountants
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
HALF CUT THEATRE LTD
BALANCE SHEET
AS AT 31 JANUARY 2026
31 January 2026
- 2 -
2026
2025
Notes
£
£
£
£
Current assets
Debtors
3
35,386
14,484
Cash at bank and in hand
1,452
19,573
36,838
34,057
Creditors: amounts falling due within one year
4
(2,718)
(2,094)
Net current assets
34,120
31,963
Capital and reserves
Called up share capital
5
3
3
Profit and loss reserves
34,117
31,960
Total equity
34,120
31,963

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 31 January 2026 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 members have 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 30 July 2026 and are signed on its behalf by:
Mr J Camp
Director
Company registration number 13145724 (England and Wales)
HALF CUT THEATRE LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
- 3 -
1
Accounting policies
Company information

Half Cut Theatre Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 7 Green Street, Duxford, Cambridgeshire, CB22 4RG.

1.1
Accounting convention

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

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business.

Revenue from the provision of services is recognised by reference to the stage of completion, when the costs incurred and costs to complete can be estimated reliably.

1.3
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.

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.

HALF CUT THEATRE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
- 4 -
2
Employees

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

2026
2025
Number
Number
Total
3
3
3
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
24,400
-
0
Corporation tax recoverable
10,986
14,484
35,386
14,484
4
Creditors: amounts falling due within one year
2026
2025
£
£
Other creditors
2,718
2,094
5
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
3
3
3
3
6
Ultimate controlling party

There is no ultimate controlling party.

2026-01-31 2025-02-01 false false false 30 July 2026 CCH Software CCH Accounts Production 2026.200 No description of principal activity Mr J Camp Mr G Readshaw Mr A Wilson 13145724 2025-02-01 2026-01-31 13145724 bus:Director1 2025-02-01 2026-01-31 13145724 bus:Director2 2025-02-01 2026-01-31 13145724 bus:Director3 2025-02-01 2026-01-31 13145724 bus:RegisteredOffice 2025-02-01 2026-01-31 13145724 2026-01-31 13145724 core:WithinOneYear 2026-01-31 13145724 core:WithinOneYear 2025-01-31 13145724 core:CurrentFinancialInstruments core:WithinOneYear 2026-01-31 13145724 core:CurrentFinancialInstruments core:WithinOneYear 2025-01-31 13145724 2025-01-31 13145724 core:ShareCapital 2026-01-31 13145724 core:ShareCapital 2025-01-31 13145724 core:RetainedEarningsAccumulatedLosses 2026-01-31 13145724 core:RetainedEarningsAccumulatedLosses 2025-01-31 13145724 core:ShareCapitalOrdinaryShareClass1 2026-01-31 13145724 core:ShareCapitalOrdinaryShareClass1 2025-01-31 13145724 2024-02-01 2025-01-31 13145724 core:CurrentFinancialInstruments 2026-01-31 13145724 core:CurrentFinancialInstruments 2025-01-31 13145724 bus:OrdinaryShareClass1 2025-02-01 2026-01-31 13145724 bus:OrdinaryShareClass1 2026-01-31 13145724 bus:OrdinaryShareClass1 2025-01-31 13145724 bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 13145724 bus:FRS102 2025-02-01 2026-01-31 13145724 bus:AuditExemptWithAccountantsReport 2025-02-01 2026-01-31 13145724 bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 13145724 bus:FullAccounts 2025-02-01 2026-01-31 xbrli:pure xbrli:shares iso4217:GBP