After 8 Entertainment Ltd - Filleted accounts

After 8 Entertainment Ltd
Registered number:		07117455
Balance Sheet
as at 31 March 2026

Notes			2026		2025
			£		£
Fixed assets
Intangible assets	3		-		16,990
Tangible assets	4		-		19
			-		17,009

Current assets
Stocks		-		5,500
Debtors	5	-		1,884
Cash at bank and in hand		-		5,743
		-		13,127

Creditors: amounts falling due within one year	6	(322,312)		(279,554)

Net current liabilities			(322,312)		(266,427)

Total assets less current liabilities			(322,312)		(249,418)

Creditors: amounts falling due after more than one year	7		-		(13,236)



Net liabilities			(£322,312)		(£262,654)

Capital and reserves
Called up share capital			100		100
Profit and loss account			(322,412)		(262,754)

Shareholder's funds			(£322,312)		(£262,654)

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




L KUSI-APPIAH
Director
Approved by the board on 22 October 2026

After 8 Entertainment Ltd
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102 as applied to small entities by section 1A of the standard. The Financial Reporting Standard applicable in the UK and Republic of Ireland.

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:



	Plant and machinery	25% Reducing balance
	Motor Vehicles	25% Reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees		2026	2025
			Number	Number

	Average number of persons employed by the company		3	7


3	Intangible fixed assets			£
	Goodwill:

	Cost
	At 1 April 2025			16,990
	Disposals			(16,990)
	At 31 March 2026			£0

	Amortisation
	At 31 March 2026			£0

	Net book value
	At 31 March 2026			£0
	At 31 March 2025			£16,990

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
				Motor vehicles
				£
	Cost
	At 1 April 2025			1,500
	Disposals			(1,500)
	At 31 March 2026			£0

	Depreciation
	At 1 April 2025			1,481
	On disposals			(1,481)
	At 31 March 2026			£0

	Net book value
	At 31 March 2026			£0
	At 31 March 2025			£19




5	Debtors		2026	2025
			£	£

	Other debtors		£0	£1,884


6	Creditors: amounts falling due within one year		2026	2025
			£	£

	Bank loans and overdrafts		-	2,500
	Trade creditors		2,098	1,254
	Other taxes and social security costs		18,120	12,514
	Other creditors		302,094	263,286
			£322,312	£279,554


7	Creditors: amounts falling due after one year		2026	2025
			£	£

	Bank loans		£0	£13,236


8	Other information

	After 8 Entertainment Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	239 Bullsmoor Lane
	Enfield
	MIDDX
	EN1 4SB