REGISTERED NUMBER: SC627293 (Scotland)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

FOR

LAUGHING WATER INC LTD

Page

Report of the Accountants

1

Balance Sheet

2

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement is not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 June 2025 set out on pages three to five and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Workwell People Solutions Limited

4th Floor

Radius House

51 Clarendon Road

Watford

Hertfordshire

WD17 1HP

Date: .............................................

Fixed assets

3,284

1,604

Current assets

102,001

77,571

Creditors

Amounts falling due within one year

(27,391

)

(16,901

)

Net current assets

74,610

60,670

Total assets less current liabilities

77,894

62,274

Capital and reserves

77,894

62,274

Notes to the financial statements

1.	Statutory information

LAUGHING WATER INC LTD is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number:

SC627293

Registered office:

14 Braidgate

Strathblane

Glasgow

G63 9BF

2.	Average number of employees

The average number of employees during the year was 3 (2024 - 3 ) .

3.	Directors' advances, credits and guarantees

The following advances and credits to directors subsisted during the years ended 30 June 2025 and 30 June 2024:

2025

2024

£

£

Mr S Ramachandra

Balance outstanding at start of year

(748

)

(878

)

Amounts advanced

30,338

32,333

Amounts repaid

(30,338

)

(32,203

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(748

)

(748

)

Ms N D Hegde

Balance outstanding at start of year

(363

)

-

Amounts advanced

5,654

-

Amounts repaid

(5,291

)

(363

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

(363

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 7 October 2025 and were signed on its behalf by:

Mr S Ramachandra - Director