Registration number: 05991340

Up in Smoke Theatre Company Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 5

Up in Smoke Theatre Company Limited

Company Information

Director

Mr M Smoker

Registered office

Mole End Shorts Green Lane Motcombe Dorset SP7 9PA

Accountants

Nicola Brookes Chartered AccountantMole End Shorts Green Lane Motcombe Dorset SP7 9PA

Up in Smoke Theatre Company Limited

(Registration number: 05991340)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	65	82
Current assets
Stocks		112,242	112,315
Debtors	5	3,107	3,064
Cash at bank and in hand		833	556
		116,182	115,935
Creditors: Amounts falling due within one year	6	(67,615)	(74,821)
Net current assets		48,567	41,114
Net assets		48,632	41,196
Capital and reserves
Called up share capital		100	100
Retained earnings		48,532	41,096
Shareholders' funds		48,632	41,196

For the financial year ending 31 January 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 accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 15 October 2026
 

Mr M Smoker Director

Up in Smoke Theatre Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Mole End
Shorts Green Lane
Motcombe
Dorset
SP7 9PA

These financial statements were authorised for issue by the director on 15 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	20% Reducing balance
Fixtures and fittings	20% Reducing balance
Office equipment	33.3% Straight line

Up in Smoke Theatre Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Stocks

Stocks are stated at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2025 - 0).

4	Tangible assets

	Fixtures and fittings £	Plant and machinery £	Office equipment £	Total £
Cost or valuation
At 1 February 2025	2,174	1,851	392	4,417
At 31 January 2026	2,174	1,851	392	4,417
Depreciation
At 1 February 2025	2,126	1,817	392	4,335
Charge for the year	10	7	-	17
At 31 January 2026	2,136	1,824	392	4,352
Carrying amount
At 31 January 2026	38	27	-	65
At 31 January 2025	48	34	-	82

5

Debtors

Current	2026 £	2025 £
Trade debtors	120	584
Prepayments	1,509	1,135
Other debtors	1,478	1,345
	3,107	3,064

Up in Smoke Theatre Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	314	320
Taxation and social security	2,553	8,237
Accruals and deferred income	1,592	1,500
Other creditors	63,156	64,764
	67,615	74,821

7	Ultimate controlling party

The ultimate controlling party is M Smoker.