1 January 2023 false No description of principal activity Taxfiler 2024.5 12377254business:PrivateLimitedCompanyLtd2023-01-012023-12-31 123772542022-12-31 123772542023-01-012023-12-31 12377254business:AuditExempt-NoAccountantsReport2023-01-012023-12-31 12377254business:FilletedAccounts2023-01-012023-12-31 123772542023-12-31 12377254business:Director12023-01-012023-12-31 12377254business:RegisteredOffice2023-01-012023-12-31 123772542022-12-31 12377254core:WithinOneYear2023-12-31 12377254core:WithinOneYear2022-12-31 12377254core:AfterOneYear2023-12-31 12377254core:AfterOneYear2022-12-31 12377254core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 12377254core:ShareCapitalcore:PreviouslyStatedAmount2022-12-31 12377254core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 12377254core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-12-31 12377254core:PreviouslyStatedAmount2023-12-31 12377254core:PreviouslyStatedAmount2022-12-31 12377254business:SmallEntities2023-01-012023-12-31 12377254countries:EnglandWales2023-01-012023-12-31 12377254core:FurnitureFittings2023-01-012023-12-31 12377254core:FurnitureFittings2022-12-31 12377254core:FurnitureFittings2023-12-31 123772542022-01-012022-12-31 iso4217:GBP xbrli:pure
Company Registration No. 12377254 (England and Wales)
CARPE DIEM COFFEE BAR LTD Unaudited accounts for the year ended 31 December 2023
CARPE DIEM COFFEE BAR LTD Unaudited accounts Contents
Page
- 2 -
CARPE DIEM COFFEE BAR LTD Company Information for the year ended 31 December 2023
Director
Lulezim NUSHI
Company Number
12377254 (England and Wales)
Registered Office
37 VIVIAN AVENUE LONDON NW4 3UX ENGLAND
- 3 -
CARPE DIEM COFFEE BAR LTD Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
2 
510 
Current assets
Inventories
850 
850 
Debtors
12,867 
14,047 
Cash at bank and in hand
147 
2,644 
13,864 
17,541 
Creditors: amounts falling due within one year
(4,614)
(4,614)
Net current assets
9,250 
12,927 
Total assets less current liabilities
9,252 
13,437 
Creditors: amounts falling due after more than one year
(5,897)
(10,156)
Net assets
3,355 
3,281 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
3,255 
3,181 
Shareholders' funds
3,355 
3,281 
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 10 September 2024 and were signed on its behalf by
Lulezim NUSHI Director Company Registration No. 12377254
- 4 -
CARPE DIEM COFFEE BAR LTD Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
CARPE DIEM COFFEE BAR LTD is a private company, limited by shares, registered in England and Wales, registration number 12377254. The registered office is 37 VIVIAN AVENUE, LONDON, NW4 3UX, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% Straight line
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 January 2023
2,034 
At 31 December 2023
2,034 
Depreciation
At 1 January 2023
1,524 
Charge for the year
508 
At 31 December 2023
2,032 
Net book value
At 31 December 2023
2 
At 31 December 2022
510 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
2,117 
3,297 
Amounts falling due after more than one year
Other debtors
10,750 
10,750 
- 5 -
CARPE DIEM COFFEE BAR LTD Notes to the Accounts for the year ended 31 December 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
4,597 
4,184 
Taxes and social security
17 
430 
4,614 
4,614 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
5,897 
10,156 
8
Average number of employees
During the year the average number of employees was 5 (2022: 5).
- 6 -