REGISTERED NUMBER: 02185062 (England and Wales)

THE CORPORATE THEATRE LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 APRIL 2025 TO 31 AUGUST 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

5

DIRECTOR:

Mrs S L Best

REGISTERED OFFICE:

6-7 Citibase, New Barclay House

234 Botley Road

Oxford

OX2 0HP

REGISTERED NUMBER:

02185062 (England and Wales)

ACCOUNTANTS:

Mercer Lewin Ltd

Chartered Accountants

6-7 Citibase

New Barclay House

234 Botley Road

Oxford

OX2 0HP

FIXED ASSETS

Tangible assets

4

639

1,430

CURRENT ASSETS

Debtors

5

204

506

Cash at bank

30,804

34,848

31,008

35,354

CREDITORS

Amounts falling due within one year

6

11,083

42,831

NET CURRENT ASSETS/(LIABILITIES)

19,925

(7,477

)

TOTAL ASSETS LESS CURRENT LIABILITIES

20,564

(6,047

)

CAPITAL AND RESERVES

Called up share capital

133

133

Share premium

30,790

30,790

Retained earnings

(10,359

)

(36,970

)

20,564

(6,047

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 August 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 August 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 22 October 2026 and were signed by:

Mrs S L Best - Director

1.	STATUTORY INFORMATION

The Corporate Theatre Limited 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 PREPARATION

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.

JUDGEMENTS 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. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

There are no judgements that are deemed to have had a significant effect on amounts recognised in the financial statements.

TURNOVER

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

GOODWILL

Goodwill, being the amount paid in connection with the acquisition of a business has been fully amortised in the current year.

The Goodwill has been fully impaired during the year due to no historic carrying value.

TANGIBLE FIXED ASSETS

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

FINANCIAL INSTRUMENTS

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

TAXATION

Taxation for the period comprises current 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 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 balance sheet date.

GOING CONCERN

The accounts have been prepared on a going concern basis. The directors have confirmed that they are willing to support the business for the forseeable future.

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 - 33% straight line

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 April 2025

and 31 August 2026

1,676

DEPRECIATION

At 1 April 2025

246

Charge for period

791

At 31 August 2026

1,037

NET BOOK VALUE

At 31 August 2026

639

At 31 March 2025

1,430

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

204

506

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

-

509

Taxation and social security

6,944

5,457

Other creditors

4,139

36,865

11,083

42,831

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Corporate Theatre Limited for the period ended 31 August 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of The Corporate Theatre Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of The Corporate Theatre Limited and state those matters that we have agreed to state to the director of The Corporate Theatre Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Corporate Theatre Limited and its director for our work or for this report.

It is your duty to ensure that The Corporate Theatre Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of The Corporate Theatre Limited. You consider that The Corporate Theatre Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of The Corporate Theatre Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Mercer Lewin Ltd

Chartered Accountants

6-7 Citibase

New Barclay House

234 Botley Road

Oxford

OX2 0HP

Date: .............................................