ACCOUNTS - Final Accounts preparation

Registered number: 16176970

WAGNER JOHNSON PRODUCTIONS UK LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 JANUARY 2026

WAGNER JOHNSON PRODUCTIONS UK LIMITED

REGISTERED NUMBER: 16176970

STATEMENT OF FINANCIAL POSITION

AS AT 31 JANUARY 2026

		2026
Note		£


Current assets
Current asset investments	5	6,000
Cash at bank and in hand		64,988
		70,988
Creditors: amounts falling due within one year	6	(69,723)
Net current assets			1,265
Total assets less current liabilities			1,265

Net assets			1,265

Capital and reserves
Called up share capital	7	100
Profit and loss account		1,165
		1,265

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 period 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 statement of income and retained earnings 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 9 October 2026.

S Wagner

Director

The notes on pages 2 to 5 form part of these financial statements.

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WAGNER JOHNSON PRODUCTIONS UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JANUARY 2026

1.	General information

Wagner Johnson Productions UK Limited is a private company limited by shares and registered in England and Wales. The address of its registered office is 124 Finchley Road, London, NW3 5JS.
The company was incorporated on 10 January 2025 and commenced trading on this date

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

2.3

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, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Turnover represents revenue recognised by the company from profit distributions receivable from theatrical productions in respect of the reporting period. Turnover is recognised when the underlying performance takes place. Statements are received in arrears of the performance date, therefore an adjustment is made at the year end and income is accrued accordingly.

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WAGNER JOHNSON PRODUCTIONS UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JANUARY 2026

2.Accounting policies (continued)

2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

2.5

Investments in theatre productions

Investment in theatre productions are carried forward at the lower of cost and estimated net realisable value.

2.6

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Basic financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially

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WAGNER JOHNSON PRODUCTIONS UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JANUARY 2026

2.Accounting policies (continued)

2.6

Financial instruments (continued)

recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

3.	Judgments in applying accounting policies and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the reporting date and the amounts reported for revenues and expenses during the period. However, the nature of estimation means that actual outcomes could differ from those estimates.
Accruals
The company makes an estimate of accruals at the period end based on invoices received after the reporting date and work undertaken which has not been invoiced based on quotations or estimates of amounts that may be due for payment.
Impairment of investment in theatre productions
The company makes an estimate of the recoverable value of the investment in theatre productions at the reporting date. Investment in theatre productions are impaired if the investment value exceeds the net realisable value.

Employees

The average monthly number of employees, including directors, during the period was 2.

5.	Current asset investments
		2026
		£

	Investment in theatrical productions	6,000

6.	Creditors: Amounts falling due within one year
		2026
		£

	Amounts owed to group undertakings	66,950
	Corporation tax	273
	Accruals and deferred income	2,500
		69,723

Amounts owed to group undertaking have been provided interest free and are repayable on demand.

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WAGNER JOHNSON PRODUCTIONS UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JANUARY 2026

7.	Share capital
		2026
		£

		Allotted, called up and fully paid

		100 Ordinary shares of £1.00 each	100

On Incorporation, the company allotted 100 Ordinary shares of £1 each for cash at par.

8.	Related party transactions
	The company is a wholly owned subsidiary and accordingly has taken advantage of the exemptions provided by Financial Reporting Standard 102 not to disclose transactions with the other group entities. The company has not entered into any other transactions with related parties that are material and that have not been concluded under normal market conditions.

9.	Controlling party

The company's immediate parent undertaking is Wagner Johnson Productions LLC, a company incorporated in the United States. The group financial statements are not consolidated.

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