2023-01-012023-12-312023-12-31false06020429CARPE NOCTUM 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CARPE NOCTUM LIMITED

Registered Number
06020429
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

CARPE NOCTUM LIMITED
Company Information
for the year from 1 January 2023 to 31 December 2023

Director

SMITH, Andrew Paul

Company Secretary

SMITH, Andrew Paul

Registered Address

4 Vicarage Road
Teddington
TW11 8EZ

Registered Number

06020429 (England and Wales)
CARPE NOCTUM LIMITED
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets317,30631,150
Tangible assets47,97612,272
25,28243,422
Current assets
Debtors258,588278,370
Cash at bank and on hand15,3213,614
273,909281,984
Creditors amounts falling due within one year5(227,285)(174,169)
Net current assets (liabilities)46,624107,815
Total assets less current liabilities71,906151,237
Creditors amounts falling due after one year6(63,125)(131,379)
Provisions for liabilities7(1,994)-
Net assets6,78719,858
Capital and reserves
Called up share capital76
Profit and loss account6,78019,852
Shareholders' funds6,78719,858
The financial statements were approved and authorised for issue by the Director on 26 September 2024, and are signed on its behalf by:
SMITH, Andrew Paul
Director
Registered Company No. 06020429
CARPE NOCTUM LIMITED
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
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.
Intangible assets
Amortisation is provided as 25% straight line.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery4
2.Average number of employees

20232022
Average number of employees during the year1947
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 January 2355,37855,378
At 31 December 2355,37855,378
Amortisation and impairment
At 01 January 2324,22824,228
Charge for year13,84413,844
At 31 December 2338,07238,072
Net book value
At 31 December 2317,30617,306
At 31 December 2231,15031,150
4.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 01 January 2364,63664,636
Additions283283
At 31 December 2364,91964,919
Depreciation and impairment
At 01 January 2352,36452,364
Charge for year4,5794,579
At 31 December 2356,94356,943
Net book value
At 31 December 237,9767,976
At 31 December 2212,27212,272
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables90152,282
Bank borrowings and overdrafts42,382-
Taxation and social security183,876121,737
Other creditors126150
Total227,285174,169
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.
6.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts63,125131,379
Total63,125131,379
Long 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.
7.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)1,994-
Total1,994-
8.Related party transactions
Non-trading loan balance of £164,800 to OnTapp Ltd (2022: £180,500). Company under common ownership and control. Loan is at beneficial rate with no interest charged. Loan balance of £7,500 to Robin Hood Sports (2022: £7,500). Company jointly controlled by common director and shareholder. Loan is at beneficial rate with no interest charged.