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Logo On Report
Registered Number: 11159031
England and Wales

 

 

 

A RUSH OF LAUGHTER LTD


Abridged Accounts
 


Period of accounts

Start date: 01 February 2024

End date: 31 January 2025
 
 
Notes
 
2025
£
  2024
£
Fixed assets      
Intangible fixed assets 3 6,000    7,000 
Tangible fixed assets 4 20,099    25,124 
26,099    32,124 
Current assets      
Debtors 68,117    56,007 
Cash at bank and in hand (32,630)   (22,324)
35,487    33,683 
Creditors: amount falling due within one year (44,183)   (27,243)
Net current assets (8,696)   6,440 
 
Total assets less current liabilities 17,403    38,564 
Creditors: amount falling due after more than one year (79,139)   (70,288)
Provisions for liabilities (3,905)   (4,836)
Net assets (65,641)   (36,560)
 

Capital and reserves
     
Called up share capital 5 1    1 
Profit and loss account (65,642)   (36,561)
Shareholders' funds (65,641)   (36,560)
 


For the year ended 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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.
These 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 profit and loss account has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 11 March 2025 and were signed on its behalf by:


-------------------------------
Adam Rushton
Director
1
General Information
A Rush of Laughter Ltd is a private company, limited by shares, registered in England and Wales, registration number 11159031, registration address 85 Hesketh Road, Burscough, Ormskirk, Lancashire, L40 7SG.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Grants
Grants received are credited to deferred income. Grants towards capital expenditure are released to the profit and loss account over the expected useful life of the assets. Grants received towards revenue expenditure are released to the profit and loss account as the related expenditure is incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Other Assets 20% Reducing Balance
Fixtures and Fittings 20% Reducing Balance
Computer Equipment 20% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.

Average number of employees

Average number of employees during the year was 4 (2024 : 3).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 February 2024 10,000    10,000 
Additions  
Disposals  
At 31 January 2025 10,000    10,000 
Amortisation
At 01 February 2024 3,000    3,000 
Charge for year 1,000    1,000 
On disposals  
At 31 January 2025 4,000    4,000 
Net book values
At 31 January 2025 6,000    6,000 
At 31 January 2024 7,000    7,000 


4.

Tangible fixed assets

Cost or valuation Other Assets   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 February 2024 19,738    9,000    3,500    6,500    38,738 
Additions        
Disposals        
At 31 January 2025 19,738    9,000    3,500    6,500    38,738 
Depreciation
At 01 February 2024 7,106    3,077    1,260    2,171    13,614 
Charge for year 2,526    1,185    448    866    5,025 
On disposals        
At 31 January 2025 9,632    4,262    1,708    3,037    18,639 
Net book values
Closing balance as at 31 January 2025 10,106    4,738    1,792    3,463    20,099 
Opening balance as at 01 February 2024 12,632    5,923    2,240    4,329    25,124 


5.

Share Capital

Authorised
1 Class A share of £1.00 each
Allotted, called up and fully paid
2025
£
  2024
£
1 Class A share of £1.00 each  
 

2