1 August 2022 v2024.12.1 limited_company_frs_102_section_1a_v1_1_1 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP114605412022-08-012023-07-31114605412023-07-31114605412022-07-3111460541core:WithinOneYear2023-07-3111460541core:WithinOneYear2022-07-3111460541core:ShareCapital2023-07-3111460541core:ShareCapital2022-07-3111460541core:RetainedEarningsAccumulatedLosses2023-07-3111460541core:RetainedEarningsAccumulatedLosses2022-07-3111460541bus:Director12022-08-012023-07-3111460541bus:RegisteredOffice2022-08-012023-07-3111460541core:PlantMachinery2022-08-012023-07-3111460541core:OfficeEquipment2022-08-012023-07-3111460541core:FurnitureFittings2022-08-012023-07-31114605412021-08-012022-07-3111460541core:PlantMachinery2022-08-0111460541core:PlantMachinery2023-07-3111460541core:PlantMachinery2022-07-311146054112022-08-012023-07-3111460541countries:EnglandWales2022-08-012023-07-3111460541bus:AuditExemptWithAccountantsReport2022-08-012023-07-3111460541bus:PrivateLimitedCompanyLtd2022-08-012023-07-3111460541bus:SmallEntities2022-08-012023-07-3111460541bus:FullAccounts2022-08-012023-07-31
Company registration number:
11460541
Karpe Diem Healthcare LTD
Unaudited Filleted Financial Statements for the year ended
31 July 2023
Karpe Diem Healthcare LTD
Report to the board of directors on the preparation of the unaudited statutory financial statements of Karpe Diem Healthcare LTD
Year ended
31 July 2023
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the
financial statements
of
Karpe Diem Healthcare LTD
for the year ended
31 July 2023
which comprise the income statement, statement of income and retained earnings, statement of financial position and related notes from the company’s accounting records and from information and explanations you have given me.
As a practising member of the Association of Chartered Certified Accountants, I am subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/​content/​dam/​ACCA_Global/​Members/​Doc/​rule/​2018-rulebook.pdf.
This report is made solely to the Board of Directors of
Karpe Diem Healthcare LTD
, as a body. My work has been undertaken solely to prepare for your approval the
financial statements
of
Karpe Diem Healthcare LTD
and state those matters that I have agreed to state to the Board of Directors of
Karpe Diem Healthcare LTD
, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/​content/​dam/​ACCA_Global/​Technical/​fact/​technical-factsheet-163.pdf. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than
Karpe Diem Healthcare LTD
and its Board of Directors, as a body, for my work or for this report.
It is your duty to ensure that
Karpe Diem Healthcare LTD
has kept adequate accounting records and to prepare statutory
financial statements
that give a true and fair view of the assets, liabilities, financial position and profit of
Karpe Diem Healthcare LTD
. You consider that
Karpe Diem Healthcare LTD
is exempt from the statutory audit requirement for the year.
I have not been instructed to carry out an audit or a review of the financial statements of Karpe Diem Healthcare LTD. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.
Green Ivy Chartered Accountants
50 Charters Gate Way
Wivelsfield Green
RH17 7EW
United Kingdom
Date:
11 March 2024
Karpe Diem Healthcare LTD
Statement of Financial Position
31 July 2023
20232022
Note££
Fixed assets    
Tangible assets 5
5,855
 
2,023
 
Current assets    
Debtors 6
338,190
 
106,830
 
Cash at bank and in hand
(21,013
)
8,472
 
317,177
 
115,302
 
Creditors: amounts falling due within one year 7
(204,116
)
(27,164
)
Net current assets
113,061
 
88,138
 
Total assets less current liabilities 118,916   90,161  
Capital and reserves    
Called up share capital
5
 
5
 
Profit and loss account
118,911
 
90,156
 
Shareholders funds
118,916
 
90,161
 
For the year ending
31 July 2023
, 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
financial statements
have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies’ regime.
In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
11 March 2024
, and are signed on behalf of the board by:
Mrs Evelyn Walters
Director
Company registration number:
11460541
Karpe Diem Healthcare LTD
Notes to the Financial Statements
Year ended
31 July 2023

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
18 North Street
,
Ashford
,
Kent
,
TN24 8JR
, United Kingdom.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Going concern

The financial statements have been prepared on a going concern basis.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Plant and machinery
33% straight line
Office equipment
33% straight line
Fixtures and fittings
33% straight line

Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4 Average number of employees

The average number of persons employed by the company during the year was
32
(2022:
25
).

5 Tangible assets

Plant and machinery etc.
£
Cost  
At
1 August 2022
3,034
 
Additions
7,265
 
At
31 July 2023
10,299
 
Depreciation  
At
1 August 2022
1,011
 
Charge
3,433
 
At
31 July 2023
4,444
 
Carrying amount  
At
31 July 2023
5,855
 
At 31 July 2022
2,023
 

6 Debtors

20232022
££
Trade debtors
334,799
 
105,882
 
Other debtors
3,391
 
948
 
338,190
 
106,830
 

7 Creditors: amounts falling due within one year

20232022
££
Trade creditors
2,000
 
1,500
 
Taxation and social security
82,116
 
25,664
 
Other creditors
120,000
  -  
204,116
 
27,164