Data · Companies House
Cash position of UK arts, entertainment and recreation companies in 2026
Draft, not published
36.8% of UK arts, entertainment and recreation companies in our sample are in net current liabilities: they owe more within the next twelve months than all their current assets combined. Across the whole sample the figure is 37.3%. Based on 163 companies in this sector with the figure tagged, from Companies House filings in June and July 2026.
Every figure we can publish for this sector
Each row shows what this sector reported, the same measure across the whole sample, and how many companies in the sector carried that figure. The counts differ by row because companies tag different fields, and the median ratio row uses its own smaller count: it needs both figures tagged and creditors above zero.
| Measure | Arts, entertainment and recreation | UK-wide | Companies in this figure |
|---|---|---|---|
| In net current liabilities (net current assets below zero) | 36.8% | 37.3% | 163 |
Reading these numbers
Arts, entertainment and recreation reports fewer figures than any other sector in this dataset. One measure clears the threshold for publishing: 36.8% of the 163 companies with the figure tagged are in net current liabilities, against 37.3% across the sample, which puts the sector slightly below the UK figure on that measure. Everything else, cash held, cash against near-term creditors and negative net cash, is absent because too few companies in the sample tagged those fields for a number to be worth publishing. That is a limit of the data, not a finding about the sector, and it is the third caveat doing its job. Treat the one figure as context and your own balance sheet as the source.
Where these numbers come from. The Companies House monthly accounts bulk product, which is free and public, for accounts filed in June and July 2026. Dataset 2026-08: 10,000 filings randomly sampled (seed-reproducible), 6,863 with usable iXBRL facts; SIC joined from BasicCompanyDataAsOneFile-2026-08-01. Balance sheet facts were read from the filings themselves; each figure carries its own count of companies, because companies do not all tag the same fields.
Small companies file balance-sheet-only accounts with no profit and loss, so nothing on this page describes cover over time. Every claim here is cash against what is owed. Full method, definitions and caveats. This sector page draws on 176 sampled companies.
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