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Registration number: 14521348

Karpe Noctem Limited

Unaudited Financial Statements

for the Period from 2 December 2022 to 31 December 2023

 

Karpe Noctem Limited

Contents

Balance Sheet

1

Notes to the Unaudited Financial Statements

2 to 4

 

Karpe Noctem Limited

(Registration number: 14521348)
Balance Sheet as at 31 December 2023

Note

2023
£

Fixed assets

 

Investments

4

1

Current assets

 

Debtors

5

1

Net assets

 

2

Capital and reserves

 

Called up share capital

2

Shareholders' funds

 

2

For the financial period ending 31 December 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 accounts for the period in question in accordance with section 476; and

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 22 August 2024
 

.........................................
Ms JE Ismail
Director

 

Karpe Noctem Limited

Notes to the Unaudited Financial Statements for the Period from 2 December 2022 to 31 December 2023

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 2 Block C
14 Hulme Street
Salford
Greater Manchester
M5 4ZG
England

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

These financial statements are prepared in Sterling, which is the functional currency of the company. All monetary amounts are rounded to the nearest £.

Judgements

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

 

Karpe Noctem Limited

Notes to the Unaudited Financial Statements for the Period from 2 December 2022 to 31 December 2023

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

3

Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1.

4

Investments

2023
£

Investments in associates

1

Associates

£

Cost

Additions

1

Provision

Carrying amount

At 31 December 2023

1

Details of undertakings

Details of the investments in which the company holds 20% or more of the nominal value of any class of share capital are as follows:


Associates
All companies below hold the registered office of :

Unit 2 Block C, 14 Hulme Street, Salford, Greater Manchester, England, M5 4ZG

Proportion of voting rights

Undertaking

Holding

2023

Principle Activity

Karpeediem Limited

Ordinary

25%

Development of building projects

 

Karpe Noctem Limited

Notes to the Unaudited Financial Statements for the Period from 2 December 2022 to 31 December 2023

5

Debtors

Current

2023
£

Other debtors

1