THEATRE OF COMEDY COMPANY LIMITED
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Next accounts due
2027-03-31 (in 10mo)
Last filed for 2024-12-31
Confirmation statement due
2026-12-30 (in 7mo)
Last made up 2025-12-16
Watchouts
None on the register
Cash
£5M
+29.9% highest in 10 filed years
Net assets
£18M
+7.1% highest in 6 filed years
Employees
109
+11.2% highest in 6 filed years
Profit before tax
£2M
+9.8% highest in 6 filed years
Name history
Renamed 2 times since incorporation
- THEATRE OF COMEDY COMPANY LIMITED 1983-05-06 → present
- THEATRE OF LAUGHTER COMPANY LIMITED 1983-02-23 → 1983-05-06
- CALMCITY LIMITED 1982-11-16 → 1983-02-23
Net assets
10-year trend · vs Consumer Discretionary median
Accounts
10-year trend · latest reflected 2024-12-31
| Metric | Trend | 2019-12-31 | 2020-01-01 | 2020-12-31 | 2021-01-01 | 2021-12-31 | 2022-01-01 | 2022-12-31 | 2023-01-01 | 2023-12-31 | 2024-12-31 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Turnover | £14,759,322 | — | £3,970,942 | — | £5,443,940 | — | £17,093,739 | — | £26,284,213 | £27,442,332 | |
| Operating profit | £152,772 | — | -£667,595 | — | £108,341 | — | £1,555,251 | — | £2,330,553 | £2,429,835 | |
| Profit before tax | £99,856 | — | -£876,095 | — | -£106,913 | — | £1,012,950 | — | £1,529,670 | £1,678,905 | |
| Net profit | £196,363 | — | -£398,203 | — | -£184,459 | — | £804,426 | — | £1,477,708 | £1,252,648 | |
| Cash | £1,493,856 | £1,493,856 | £484,861 | £484,861 | £1,476,209 | £1,476,209 | £3,255,055 | £3,255,055 | £3,778,353 | £4,908,577 | |
| Total assets less current liabilities | £23,469,640 | — | £26,701,545 | — | £29,706,688 | — | £30,977,665 | — | £25,344,387 | £33,649,814 | |
| Net assets | £14,838,125 | — | £14,005,021 | — | £14,865,107 | — | £15,450,341 | — | £16,642,212 | £17,828,188 | |
| Equity | £14,838,125 | £14,838,125 | £14,005,021 | £14,005,021 | £14,865,107 | £14,865,107 | £15,450,341 | £15,450,341 | £16,642,212 | £17,828,188 | |
| Average employees | 86 | — | 77 | — | 72 | — | 75 | — | 98 | 109 | |
| Wages | £1,981,506 | — | £1,871,258 | — | £1,553,174 | — | £2,600,450 | — | £2,974,316 | £3,581,150 |
Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers
Ratios
Computed from the line items above — sparklines read oldest → newest
| Ratio | Trend | 2019-12-31 | 2020-01-01 | 2020-12-31 | 2021-01-01 | 2021-12-31 | 2022-01-01 | 2022-12-31 | 2023-01-01 | 2023-12-31 | 2024-12-31 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating margin | 1.0% | — | -16.8% | — | 2.0% | — | 9.1% | — | 8.9% | 8.9% | |
| Net margin | 1.3% | — | -10.0% | — | -3.4% | — | 4.7% | — | 5.6% | 4.6% | |
| Return on capital employed | 0.7% | — | -2.5% | — | 0.4% | — | 5.0% | — | 9.2% | 7.2% | |
| Current ratio | — | — | — | — | — | — | — | — | 0.42x | 1.06x | |
| Interest cover | 2.67x | — | -3.19x | — | 0.50x | — | 2.86x | — | 2.90x | 3.23x |
Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.
Audit & accounting basis
- Accounting basis
- FRS 102
- Reporting scope
- Standalone (parent only)
- Auditor
- Nyman Libson Paul LLP
- Audit opinion
- Unqualified (clean)
- Going concern
- Affirmed
“In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.”
Group structure
- THEATRE OF COMEDY COMPANY LIMITED · parent
- The Shaftesbury Theatre Limited 100%
Significant events
- “At the end of 2024 saw the out-going Chief Executive retire and the Company welcomed its new Chief Executive, Eleanor Lang from October 2024.”
- “During 2024 the company embarked on a long-term sustainability project with a structured approach that aims to increase efficiency and minimise negative environmental and social impacts whilst improving the company's economic success.”
Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers
People
5 active · 14 resigned
| Name | Role | Appointed | Born | Nationality |
|---|---|---|---|---|
| CHESTER, Robert | Secretary | 2001-05-29 | — | British |
| BUTLER, Thomas | Director | 2025-09-19 | Oct 1998 | American |
| CHESTER, Robert James | Director | 2025-09-19 | Dec 1969 | British |
| COTUGNO, Jeff John | Director | 2011-10-27 | Nov 1958 | American |
| TAFFNER JR, Donald Lawrence | Director | 2007-01-02 | Jan 1963 | American |
Show 14 resigned officers
| Name | Role | Appointed | Resigned |
|---|---|---|---|
| CHEESMAN, Roderick James | Secretary | 1996-09-16 | 2001-05-29 |
| CHISHOLM, Martha Elizabeth | Secretary | 1992-08-17 | 1993-09-02 |
| HARDING, Jacki | Secretary | 1993-09-02 | 1996-09-13 |
| KENDAL, Peter | Secretary | — | 1992-08-17 |
| ALDERTON, John | Director | — | 1992-05-22 |
| COONEY, Raymond George Alfred | Director | — | 1992-05-22 |
| FITZGERALD, John Patrick | Director | — | 1992-05-23 |
| MCKENZIE, Julia Kathleen Nancy | Director | — | 1992-05-22 |
| NIMMO, Derek | Director | — | 1992-05-22 |
| PATTISON COOKE, Jeanne | Director | — | 1992-05-22 |
| SCHUTE, Martin Crowther | Director | — | 1992-02-17 |
| SINDEN, Donald, Sir | Director | — | 1992-05-22 |
| TAFFNER, Donald Lawrence | Director | — | 2011-09-06 |
| WILLIAMS, Michael | Director | — | 1992-05-22 |
Ownership
Persons with significant control
| Name | Kind | Nature of control | Notified | Status |
|---|---|---|---|---|
| Dlt Entertainment Ltd | Corporate entity | Shares 75–100% | 2016-12-26 | Active |
Filing timeline
Last 20 of 193 total filings
| Date | Type | Category | Description | |
|---|---|---|---|---|
| 2026-04-14 | AA01 | accounts | Change account reference date company current extended | |
| 2025-12-20 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2025-10-02 | AP01 | officers | Appoint person director company with name date | |
| 2025-09-19 | AP01 | officers | Appoint person director company with name date | |
| 2025-07-31 | AA | accounts | Accounts with accounts type full | |
| 2025-01-23 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2024-10-07 | AA | accounts | Accounts with accounts type full | |
| 2024-01-29 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2023-09-29 | AA | accounts | Accounts with accounts type full | |
| 2023-01-17 | CS01 | confirmation-statement | Confirmation statement with updates | |
| 2022-09-30 | AA | accounts | Accounts with accounts type full | |
| 2022-02-25 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2021-12-20 | AA | accounts | Accounts with accounts type full | |
| 2021-03-01 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2020-12-21 | AA | accounts | Accounts with accounts type full | |
| 2020-02-24 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2019-10-08 | AA | accounts | Accounts with accounts type full | |
| 2019-02-11 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2018-09-24 | AA | accounts | Accounts with accounts type total exemption full | |
| 2018-02-05 | CS01 | confirmation-statement | Confirmation statement with no updates |
Public-record activity
Raw counts from Companies House — last 12–24 months
- Filings
- 5
- Capital events
- 0
- Officers appointed
- 2
- Officers resigned
- 0
last 12 months
last 24 months
last 12 months
last 12 months
Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.
Year-on-year
FY2023 → FY2024 · period ending 2024-12-31 vs 2023-12-31
-
Turnover
+4.4%
£26,284,213 £27,442,332
highest in 6 filed years
-
Cash
+29.9%
£3,778,353 £4,908,577
highest in 10 filed years
-
Net assets
+7.1%
£16,642,212 £17,828,188
highest in 6 filed years
-
Employees
+11.2%
98 109
highest in 6 filed years
-
Operating profit
+4.3%
£2,330,553 £2,429,835
highest in 6 filed years
-
Profit before tax
+9.8%
£1,529,670 £1,678,905
highest in 6 filed years
-
Wages
+20.4%
£2,974,316 £3,581,150
highest in 6 filed years
Each % is (latest − prior) ÷ |prior| for the line item as filed. Periods don't have to be exactly 12 months apart — a long or short period (typical around incorporation or year-end changes) will distort the comparison. Lines a company doesn't report are omitted. About these numbers