David Kemp Productions Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 07139541

David Kemp Productions Limited

Filleted Unaudited Financial Statements

31 March 2026

David Kemp Productions Limited

Statement of Financial Position

31 March 2026

	2026	2025
Note	£	£

Fixed assets

Tangible assets	4	4,858	6,476

Current assets

Debtors	5	1,609	1,575
Cash at bank and in hand		72,703	68,597
		--------	--------
		74,312	70,172

Creditors: amounts falling due within one year	6	41,068	46,444
		--------	--------
Net current assets		33,244	23,728
		--------	--------
Total assets less current liabilities		38,102	30,204

Creditors: amounts falling due after more than one year	7	18,054	23,487
		--------	--------
Net assets		20,048	6,717
		--------	--------

Capital and reserves

Called up share capital	1	1
Profit and loss account	20,047	6,716
	--------	-------
Shareholders funds	20,048	6,717
	--------	-------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

David Kemp Productions Limited

Statement of Financial Position (continued)

31 March 2026

These financial statements were approved by the board of directors and authorised for issue on 12 October 2026 , and are signed on behalf of the board by:

D B Kemp
Director

Company registration number: 07139541

David Kemp Productions Limited

Accounting Policies

Year ended 31 March 2026

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover represents the value of services provided and ticket sales for performances during the period.

Taxation

Current tax is recognised on taxable profit for the current and past periods. The Company claims Theatre Tax Relief (TTR) in respect of qualifying theatrical productions. The benefit of TTR is recognised on receipt as income.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Equipment	-	25% straight line

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

David Kemp Productions Limited

Notes to the Financial Statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 42 Coalmans Way, Burnham, Bucks, SL1 7NX.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2025: 2 ).

4. Tangible assets

	Equipment	Total
	£	£
Cost
At 1 April 2025 and 31 March 2026	19,271	19,271
	--------	--------
Depreciation
At 1 April 2025	12,795	12,795
Charge for the year	1,618	1,618
	--------	--------
At 31 March 2026	14,413	14,413
	--------	--------
Carrying amount
At 31 March 2026	4,858	4,858
	--------	--------
At 31 March 2025	6,476	6,476
	--------	--------

5. Debtors

	2026	2025
	£	£
Other debtors	1,609	1,575
	-------	-------

6. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	5,397	5,247
Social security and other taxes	13,188	19,455
Other creditors	22,483	21,742
	--------	--------
	41,068	46,444
	--------	--------

7. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	18,054	23,487
	--------	--------

Included within creditors: amounts falling due after more than one year is an amount of £2,212 (2025: £7,945) in respect of liabilities payable or repayable by instalments which fall due for payment after more than five years from the reporting date.

The bank loan is a Government backed Bounce Back Loan and is repayable at the rate of £495.61 per month. Interest is charged in addition at the rate of 2.5% per annum.