0 false false false false false false false false false false true false false false false false false No description of principal activity 2024-02-26 Sage Accounts Production Advanced 2023 - FRS102_2023 10,656 8,281 356 8,637 2,019 2,375 xbrli:pure xbrli:shares iso4217:GBP 06832134 2024-02-26 2025-02-24 06832134 2025-02-24 06832134 2024-02-25 06832134 2023-02-28 2024-02-25 06832134 2024-02-25 06832134 2023-02-27 06832134 bus:Director2 2024-02-26 2025-02-24 06832134 core:WithinOneYear 2025-02-24 06832134 core:WithinOneYear 2024-02-25 06832134 core:AfterOneYear 2024-02-25 06832134 core:ShareCapital 2025-02-24 06832134 core:ShareCapital 2024-02-25 06832134 core:RetainedEarningsAccumulatedLosses 2025-02-24 06832134 core:RetainedEarningsAccumulatedLosses 2024-02-25 06832134 core:UKTax 2024-02-26 2025-02-24 06832134 bus:SmallEntities 2024-02-26 2025-02-24 06832134 bus:AuditExemptWithAccountantsReport 2024-02-26 2025-02-24 06832134 bus:SmallCompaniesRegimeForAccounts 2024-02-26 2025-02-24 06832134 bus:PrivateLimitedCompanyLtd 2024-02-26 2025-02-24 06832134 bus:FullAccounts 2024-02-26 2025-02-24 06832134 core:ComputerEquipment 2024-02-26 2025-02-24 06832134 core:ComputerEquipment 2025-02-24 06832134 core:ComputerEquipment 2024-02-25
COMPANY REGISTRATION NUMBER: 06832134

MOOR LAUGHS COMEDY CLUB LTD

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD ENDED

24 February 2025

MOOR LAUGHS COMEDY CLUB LTD

FINANCIAL STATEMENTS

YEAR ENDED 24 FEBRUARY 2025

CONTENTS | PAGES

Statement of financial position | 1 to 2

Notes to the financial statements | 3 to 5

MOOR LAUGHS COMEDY CLUB LTD

STATEMENT OF FINANCIAL POSITION

24 February 2025

| 2025 | 2024
Note | £ | £ | £ | £

FIXED ASSETS

Tangible assets | 5 |  | 2,019 |  | 2,375

CURRENT ASSETS

Debtors | 6 | 44,128 |  | 44,652 |
Cash at bank and in hand | – |  | 14 |
| -------- |  | -------- |
| 44,128 |  | 44,666 |

CREDITORS: amounts falling due within one year | 7 | ( 59,810) |  | ( 53,094) |
| -------- |  | -------- |
NET CURRENT LIABILITIES |  | ( 15,682) |  | ( 8,428)
|  | -------- |  | -------
TOTAL ASSETS LESS CURRENT LIABILITIES |  | ( 13,663) |  | ( 6,053)

CREDITORS: amounts falling due after more than one year | 8 |  | – |  | ( 4,098)

PROVISIONS

Taxation including deferred tax |  | ( 903) |  | ( 451)
|  | -------- |  | --------
NET LIABILITIES |  | ( 14,566) |  | ( 10,602)
|  | -------- |  | --------

CAPITAL AND RESERVES

Called up share capital |  | 3 |  | 3
Profit and loss account |  | ( 14,569) |  | ( 10,605)
|  | -------- |  | --------
SHAREHOLDERS DEFICIT |  | ( 14,566) |  | ( 10,602)
|  | -------- |  | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 24 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

MOOR LAUGHS COMEDY CLUB LTD

STATEMENT OF FINANCIAL POSITION (continued)

24 February 2025
These financial statements were approved by the board of directors and authorised for issue on 15 January 2026 , and are signed on behalf of the board by:

R Stroud |
Director |

Company registration number: 06832134

MOOR LAUGHS COMEDY CLUB LTD

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 24 FEBRUARY 2025
1. GENERAL INFORMATION
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Oswin House, Skipton Road, Ilkley, LS29 9RW.
2. STATEMENT OF COMPLIANCE
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements have been prepared on the going concern basis. The director considers the going concern basis to be appropriate as he has confirmed his ongoing financial support of the company. The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover comprises revenue recognised by the company in respect of services supplied inclusive of Value Added Tax.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation to date.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Equipment | - | 15% reducing balance

Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit and loss. Derivative financial instruments are initially recorded at transaction price and thereafter at fair value with changes recognised in profit and loss. The company holds the following financial assets and liabilities: Cash, Short-term trade and other debtors, and creditors. Cash in the balance sheet comprises cash at banks and in hand and short term deposits with an original maturity date of three months or less. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account before operating profit.
4. TAX ON LOSS
Major components of tax expense/(income)

|  | Period from
| Year to | 28 Feb 23 to
| 24 Feb 25 | 25 Feb 24
| £ | £

Current tax:

Adjustments in respect of prior periods | 525 | –

Deferred tax:

Origination and reversal of timing differences | 451 | ( 173)
| ---- | ----
Tax on loss | 976 | ( 173)
| ---- | ----

5. TANGIBLE ASSETS

| Equipment | Total
| £ | £
Cost |  |
At 26 February 2024 and 24 February 2025 | 10,656 | 10,656
| -------- | --------
Depreciation |  |
At 26 February 2024 | 8,281 | 8,281
Charge for the year | 356 | 356
| -------- | --------
At 24 February 2025 | 8,637 | 8,637
| -------- | --------
Carrying amount |  |
At 24 February 2025 | 2,019 | 2,019
| -------- | --------
At 25 February 2024 | 2,375 | 2,375
| -------- | --------

6. DEBTORS

| 2025 | 2024
| £ | £
Other debtors | 44,128 | 44,652
| -------- | --------

7. CREDITORS: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 212 | 2,400
Corporation tax | 100 | –
Other creditors | 59,498 | 50,694
| -------- | --------
| 59,810 | 53,094
| -------- | --------

8. CREDITORS: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | – | 4,098
| ---- | -------