Jim Carrey and Jeff Daniels make silly faces on the set of Dumb and Dumber To

Despite being in their 50s, the actors promise that Dumb and Dumber To will be even more cringe-worthy than the original

Jim Carrey and Jeff Daniels have posted the first pictures from the set of the sequel to Dumb and Dumber.

Dumb and Dumber To, scheduled for release next year to coincide with the original film's twentieth anniversary, has started shooting in Atlanta.

In one photograph, the actors pose with an upside-down copy of Jim Carrey's newly released children's book, How Roland Rolls, which tells the story of a wave named Roland who's afraid of washing up on the beach.

The gross-out comedy is being directed by Peter and Bobby Farrelly, who launched their careers with the success of the first movie.

We're The Millers writer Sean Anders has penned the screenplay, while Kathleen Turner and The Walking Dead actress Laurie Holden are among the cast.

Dumb and Dumber was one of the top films of 1994 at the box office, grossing almost $250m on a budget of $17m.

However, the characters Harry (Daniels) and Lloyd (Carrey) don't necessarily guarantee box office success. The 2003 prequel Dumb and Dumberer, which didn't feature the original cast, earned just $39m worldwide. Its small $19m budget prevented it from being a financial disaster.

Earlier this week, Emmy winner Jeff Daniels claimed that the sequel has even more cringe-worthy moments than the first film.

"There are some things we're going to do in Dumb and Dumber To that make the toilet scene [in the original] look lame," he said. "I can't divulge what, just that they've topped it."