How much does Theatre of Comedy Company Limited make?

Theatre of Comedy Company Limited reported revenue of £27.4m and £1.3m profit in the year to 31 Dec 2024, according to its accounts filed at Companies House.

How many employees does Theatre of Comedy Company Limited have?

Theatre of Comedy Company Limited reported an average of 109 employees in the year to 31 Dec 2024.

Is Theatre of Comedy Company Limited profitable?

Yes — Theatre of Comedy Company Limited reported a profit of £1.3m in the year to 31 Dec 2024.

Company No. 01678553 · Incorporated 16 Nov 1982

Theatre of Comedy Company Limited

Registered name: THEATRE OF COMEDY COMPANY LIMITED

Part of Dlt Entertainment Ltd group

Theatre of Comedy Company Limited made £27.4m revenue and £1.3m profit in the year to 31 Dec 2024.

Theatre of Comedy Company Limited’s revenue grew 4% to £27.4m in the year to 31 Dec 2024, with £1.3m profit and 109 employees. The company is classified under “performing arts” and is based in London; we hold 3 years of its filed accounts.

Full P&L filedSection R · Arts, entertainment and recreationSIC 90010Performing arts SIC 90040Operation of arts facilities

Status: Active
Location: London, London
Age: 43 yrs · since 1982
Type: Private Limited Company

Part of a group. The filing indicates this company sits within a group structure, so its results may depend on intra-group trading and it may be hard to replicate independently.

Latest accounts · year to 31 Dec 2024

Key figures

Cash flow filed

Revenue

£27.4m

Growth ▲4.4%

Profit

£1.3m

Growth ▼15.2%

Profit margin

4.6%

Gross 26.2%

Employees

109

Change ▲32.9%

Profit / employee

£11.5k

Revenue/employee £252k

Profitable streak

3yrs

Consecutive profitable years in our data

Badges are automated estimates derived from the filed figures — not statements of fact about the company.

3 filed years

Financial history

Multi-year financials, oldest to newest
Year to	31 Dec 2022	31 Dec 2023	31 Dec 2024
Disclosure	Full P&L	Full P&L	Full P&L
Profit & loss
Revenue (turnover)	£17.1m	£26.3m	£27.4m
Cost of sales	£11.7m	£19.9m	£20.2m
Gross profit	£5.4m	£6.4m	£7.2m
Operating profit	£1.6m	£2.3m	£2.4m
Profit before tax	£1m	£1.5m	£1.7m
Profit after tax	£804k	£1.5m	£1.3m
Profit (best available)	£804k	£1.5m	£1.3m
Staff costs	£2.9m	£3.3m	£4m
Employees (average)	75	82	109
Ratios
Profit margin	4.7%	5.6%	4.6%
Gross margin	31.6%	24.3%	26.2%
Revenue per employee	£228k	£321k	£252k
Profit per employee	£10.7k	£18k	£11.5k
Cash conversion	303.4%	106.5%	134.6%
Growth (year on year)
Revenue growth	—	▲53.8%	▲4.4%
Profit growth	—	▲83.7%	▼15.2%
Headcount growth	—	▲9.3%	▲32.9%
Balance sheet — indirect signals, not revenue
Cash at bank	£3.3m	£3.8m	£4.9m
Net assets	£15.5m	£16.6m	£17.8m
Fixed assets	£32.2m	£32.7m	£33.3m
Current assets	£4.8m	£5.4m	£6.5m
Debtors	£460k	£1m	£980k
Deferred income	£3.6m	£3.2m	£3.8m
Cash from operations	£4.7m	£2.5m	£3.3m
Source	FullAccounts · bulk data Oct 2024	FullAccounts · bulk data Oct 2024	FullAccounts · bulk data Jul 2025

Derived from the latest filing

How the business works

Profit margin: 4.6%; Profit ÷ revenue.
Gross margin: 26.2%; Gross profit ÷ revenue. High for software and services.
Revenue per employee: £252k; Revenue ÷ average employees.
Profit per employee: £11.5k; Profit ÷ average employees.
Cash conversion: 134.6%; Cash generated from operations ÷ operating profit. Needs a cash-flow statement.
Fixed assets ÷ revenue: 121.3%; Capital intensity. Low = capital-light, cheaper to start.
Deferred income ÷ revenue: 13.8%; Customers paying upfront (subscriptions, deposits). Approximate when combined with accruals.
Debtors ÷ revenue: 3.6%; Money owed by customers. Low = customers pay quickly.

Indirect — not revenue

Balance-sheet signals

Year-on-year changes in filed balance-sheet items. They can hint at momentum (or investment) but are not revenue or profit and must not be read as such.

Net assets: ▲7%; Now £17.8m
Cash at bank: ▲30%; Now £4.9m
Headcount: ▲33%; Now 109
Deferred income: ▲19%; Now £3.8m
Fixed assets: ▲2%; Now £33.3m

Deferred income is reported together with accruals in this filing (“accruals and deferred income”), so it is an approximate signal only.

Corporate ownership

Group structure

Ownership chain

Dlt Entertainment Ltd (registered outside the UK register)ultimate parent75–100%
Theatre of Comedy Company Limitedthis company

Bands show the share of ownership each company holds in the one below it.

Subsidiaries (1)

The Shaftesbury Theatre LimitedFigures not disclosed

From the Persons with Significant Control register (corporate controllers only).

Same industry, similar size

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Industry benchmarks →

Sources

Companies House profile Filing history & original accounts

Latest figures from FullAccounts for the year to 31 Dec 2024 (profit £1.3m), from the Companies House accounts bulk data published Jul 2025. Spotted an error? Request a correction.

Updated from Companies House on 24 Oct 2026

Contains public sector information from Companies House licensed under the Open Government Licence v3.0. Data from Companies House, © Crown copyright. View the licence.