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NEXTUP COMEDY LTD

Registered Number
09940291
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

NEXTUP COMEDY LTD
Company Information
for the year from 1 January 2024 to 31 December 2024

Directors

BERG, Daniel Harry Max
O'HARA, Sarah Louise Mary
VELOCITY CORPORATE DIRECTORS LIMITED

Company Secretary

BERG, Daniel Harry Max

Registered Address

C/O Bright Beany Accounting Cumberland House
35 Park Row
Nottingham
NG1 6EE

Registered Number

09940291 (England and Wales)
NEXTUP COMEDY LTD
Balance Sheet as at
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets3482,085481,202
Tangible assets414,40617,699
496,491498,901
Current assets
Debtors5101,960164,862
Cash at bank and on hand50,26020,846
152,220185,708
Creditors amounts falling due within one year6(614,515)(754,817)
Net current assets (liabilities)(462,295)(569,109)
Total assets less current liabilities34,196(70,208)
Creditors amounts falling due after one year7(378,504)(36,029)
Net assets(344,308)(106,237)
Capital and reserves
Called up share capital227227
Share premium2,715,5032,715,503
Profit and loss account(3,060,038)(2,821,967)
Shareholders' funds(344,308)(106,237)
The financial statements were approved and authorised for issue by the Board of Directors on 3 July 2025, and are signed on its behalf by:
BERG, Daniel Harry Max
Director
Registered Company No. 09940291
NEXTUP COMEDY LTD
Notes to the Financial Statements
for the year ended 31 December 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
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).
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
2.Average number of employees

20242023
Average number of employees during the year610
3.Intangible assets

Total

£
Cost or valuation
At 01 January 24729,596
Additions90,028
At 31 December 24819,624
Amortisation and impairment
At 01 January 24248,394
Charge for year89,145
At 31 December 24337,539
Net book value
At 31 December 24482,085
At 31 December 23481,202
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 January 2433,845
Additions3,052
At 31 December 2436,897
Depreciation and impairment
At 01 January 2416,146
Charge for year6,345
At 31 December 2422,491
Net book value
At 31 December 2414,406
At 31 December 2317,699
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables2,20269,725
Other debtors62,61462,543
Prepayments and accrued income37,14432,594
Total101,960164,862
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables19,683249,784
Bank borrowings and overdrafts108,030111,532
Taxation and social security149,201158,860
Other creditors66,06954,615
Accrued liabilities and deferred income271,532180,026
Total614,515754,817
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts105,233-
Other creditors273,27136,029
Total378,50436,029