Moor Laughs Comedy Club Ltd Filleted accounts for Companies House (small and micro)

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
	----	-------