Nextup Comedy Ltd Filleted Accounts Cover
Nextup Comedy Ltd
Company No. 09940291
Unaudited Accounts
31 December 2023
Nextup Comedy Ltd Balance Sheet Registrar
at
31 December 2023
Restated
Company No.
09940291
2023
2022
£
£
Fixed assets
581,844478,259
Current assets
93,5738,718
Prepayments and accrued income
28,28533,675
Creditors: Amounts falling due within one year
(544,943)
(478,391)
Net current liabilities
(423,085)
(435,998)
Total assets less current liabilities
158,75942,261
Creditors: Amounts falling due after more than one year
(61,742)
(60,314)
Accruals and deferred income
(52,045)
(111,821)
44,972
(129,874)
Capital and reserves
44,972
(129,874)
NOTES TO THE ACCOUNTS
1
Basis of preparation
These accounts have been prepared in accordance with the micro-entity provisions of the small companies regime.
2
Employees
2023
2022
Number
Number
The average monthly number of employees (including directors) during the year was:
10
14
3
General information
Nextup Comedy Ltd is a private company limited by shares and incorporated in England and Wales.
Its registered number is:
09940291
Its registered office is:
2a The Quadrant
Epsom
Surrey
KT17 4RH
4 Change to Accounting Policy As the business is an online comedy platform, the directors concluded that capitalising costs incurred creating content for the platform would present more relevant and reliable information to the user. Previously, any expenditure incurred in relation to content creation was written off as incurred, and therefore the prior year financial information has been restated to apply the change in accounting policy retrospectively.
The overall effect of the change in interpretation of this accounting policy is that the prior year loss was restated to £574,563 (previously 637,676), intangible assets restated to £470,303 (previously: £3,088) and the accumulated losses at the start of the prior period were restated to £2,110,589 (previously: £2,514,691).
For the year ended 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
The accounts were approved by the board of directors on 31 December 2023 and signed on its behalf by:
D. Berg - Director
Nextup Comedy Ltd0994029131 December 202301 January 2023false31 December 2023BTCSoftware AP Solution 2023 10.4.2310.4.23The principal activity of the company during the year under review was an online virtual comedy club. 099402912023-01-012023-12-31099402912023-12-31099402912022-12-3109940291core:WithinOneYear2023-12-3109940291core:WithinOneYear2022-12-3109940291core:AfterOneYear2023-12-3109940291core:AfterOneYear2022-12-31099402912022-01-012022-12-3109940291countries:UnitedKingdom2023-01-012023-12-3109940291bus:RegisteredOffice2023-01-012023-12-31099402912023-01-0109940291bus:Micro-entities2023-01-012023-12-3109940291bus:FullAccounts2023-01-012023-12-3109940291bus:AuditExempt-NoAccountantsReport2023-01-012023-12-3109940291bus:Director12023-01-012023-12-3109940291bus:PrivateLimitedCompanyLtd2023-01-012023-12-31iso4217:GBPxbrli:pure