REGISTERED NUMBER: 08467407 (England and Wales)

Financial Statements for the Year Ended 30 April 2026

for

KD Theatre Productions Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

D W Bell

K L Hickmott

REGISTERED OFFICE:

24 Regal Drive

Soham

Ely

Cambridgeshire

CB7 5BE

REGISTERED NUMBER:

08467407 (England and Wales)

ACCOUNTANTS:

Millward, May & Co

The Overhangs

55a Peach Street

Wokingham

Berkshire

RG40 1XP

FIXED ASSETS

Tangible assets

4

402,219

55,304

CURRENT ASSETS

Debtors

5

157,871

192,156

Cash at bank

141,378

159,838

299,249

351,994

CREDITORS

Amounts falling due within one year

6

123,790

131,544

NET CURRENT ASSETS

175,459

220,450

TOTAL ASSETS LESS CURRENT LIABILITIES

577,678

275,754

CREDITORS

Amounts falling due after more than one year

7

(249,974

)

-

PROVISIONS FOR LIABILITIES

(11,861

)

(7,712

)

NET ASSETS

315,843

268,042

CAPITAL AND RESERVES

Called up share capital

9

2

2

Retained earnings

315,841

268,040

SHAREHOLDERS' FUNDS

315,843

268,042

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 3 September 2026 and were signed on its behalf by:

D W Bell - Director

1.	STATUTORY INFORMATION

KD Theatre Productions Ltd 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Costumes - 4 years straight line

Office Equipment - 4 years straight line

Plant and Machinery - 5 years straight line

Freehold property - 50 years straight line

Property Improvements - 10 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and 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 NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Freehold

Property

Office

property

Improvements

Equipment

£

£

£

COST

At 1 May 2025

-

-

13,179

Additions

326,885

9,664

3,369

At 30 April 2026

326,885

9,664

16,548

DEPRECIATION

At 1 May 2025

-

-

10,520

Charge for year

6,538

697

2,164

At 30 April 2026

6,538

697

12,684

NET BOOK VALUE

At 30 April 2026

320,347

8,967

3,864

At 30 April 2025

-

-

2,659

Plant and

Costumes

Machinery

Totals

£

£

£

COST

At 1 May 2025

116,741

3,720

133,640

Additions

34,943

9,555

384,416

At 30 April 2026

151,684

13,275

518,056

DEPRECIATION

At 1 May 2025

67,468

348

78,336

Charge for year

26,420

1,682

37,501

At 30 April 2026

93,888

2,030

115,837

NET BOOK VALUE

At 30 April 2026

57,796

11,245

402,219

At 30 April 2025

49,273

3,372

55,304

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

67,065

94,457

Other debtors

90,806

97,699

157,871

192,156

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade creditors

26,404

19,535

Taxation and social security

21,121

25,959

Other creditors

76,265

86,050

123,790

131,544

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.26

30.4.25

£

£

Bank loans

249,974

-

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

30.4.26

30.4.25

£

£

Within one year

7,229

7,229

Between one and five years

1,807

9,036

9,036

16,265

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.26

30.4.25

value:

£

£

2

Ordinary

£1

2

2

10.	RELATED PARTY DISCLOSURES