Acorah Software Products - Accounts Production 16.5.460 false true 30 November 2023 1 December 2022 false 1 December 2023 30 November 2024 30 November 2024 11687302 Richard Gaisie Freda Linde-Gaisie Emelia Gaisie iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11687302 2023-11-30 11687302 2024-11-30 11687302 2023-12-01 2024-11-30 11687302 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-11-30 11687302 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-12-01 2024-11-30 11687302 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-11-30 11687302 frs-core:ShareCapital 2024-11-30 11687302 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 11687302 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 11687302 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 11687302 frs-bus:SmallEntities 2023-12-01 2024-11-30 11687302 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 11687302 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 11687302 frs-bus:Director1 2023-12-01 2024-11-30 11687302 frs-bus:Director2 2023-12-01 2024-11-30 11687302 frs-bus:CompanySecretary1 2023-12-01 2024-11-30 11687302 frs-countries:EnglandWales 2023-12-01 2024-11-30 11687302 2022-11-30 11687302 2023-11-30 11687302 2022-12-01 2023-11-30 11687302 frs-core:ShareCapital 2023-11-30 11687302 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30
Registered number: 11687302
THE LAUGHING STOCKIST LTD
Unaudited Financial Statements
For The Year Ended 30 November 2024
Wizz Accounting Ltd
THE LAUGHING STOCKIST LTD
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
THE LAUGHING STOCKIST LTD
Balance Sheet
As At 30 November 2024
Balance Sheet
Registered number: 11687302

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 547 |  | -
|  |  | 547 |  | -
CURRENT ASSETS
Stocks | 5 | 6,372 |  | 2,980 |
Cash at bank and in hand |  | 8,497 |  | 23,860 |
|  | 14,869 |  | 26,840 |
Creditors: Amounts Falling Due Within One Year | 6 | (36,553 ) |  | (40,106 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (21,684 ) |  | (13,266 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (21,137 ) |  | (13,266 )
NET LIABILITIES |  |  | (21,137 ) |  | (13,266 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 2 |  | 2
Profit and Loss Account |  |  | (21,139 ) |  | (13,268 )
SHAREHOLDERS' FUNDS |  |  | (21,137) |  | (13,266)

For the year ending 30 November 2024 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Freda Linde-Gaisie Director
8 October 2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
THE LAUGHING STOCKIST LTD
Notes to the Financial Statements
For The Year Ended 30 November 2024
Notes to the Financial Statements
1. General Information
THE LAUGHING STOCKIST LTD is a private company, limited by shares, incorporated in England & Wales, registered number 11687302 . The registered office is 128 City Road, London, EC1V 2NX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Intellectual Property
Intellectual property assets are amortised over their useful life. It is amortised to the Profit and Loss Account over its estimated economic life of five years.
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Intangible Assets

| Intellectual Property
--- | ---
| £
Cost
As at 1 December 2023 | -
Additions | 684
As at 30 November 2024 | 684
Amortisation
As at 1 December 2023 | -
Provided during the period | 137
As at 30 November 2024 | 137

...CONTINUED
Page 2
Page 3
THE LAUGHING STOCKIST LTD
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2024

Net Book Value
As at 30 November 2024 | 547
As at 1 December 2023 | -

5. Stocks

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Stock | 6,372 |  | 2,980

6. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Other creditors | 36,553 |  | 40,106

7. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 3