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 period ended 31 July 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.

The member has not required the company to obtain an audit of its financial statements for the period 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.

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.

These financial statements have been prepared for the eight months ended 31 July 2026 due to theatre production activities.

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 amounts 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.

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

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

The following amounts were outstanding at the reporting end date:

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.