Acorah Software Products - Accounts Production 16.7.461 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 10918342 Mr Michael Hammond Michael Hammond true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10918342 2024-08-31 10918342 2025-08-31 10918342 2024-09-01 2025-08-31 10918342 frs-core:CurrentFinancialInstruments 2025-08-31 10918342 frs-core:ComputerEquipment 2025-08-31 10918342 frs-core:ComputerEquipment 2024-09-01 2025-08-31 10918342 frs-core:ComputerEquipment 2024-08-31 10918342 frs-core:FurnitureFittings 2025-08-31 10918342 frs-core:FurnitureFittings 2024-09-01 2025-08-31 10918342 frs-core:FurnitureFittings 2024-08-31 10918342 frs-core:MotorVehicles 2025-08-31 10918342 frs-core:MotorVehicles 2024-09-01 2025-08-31 10918342 frs-core:MotorVehicles 2024-08-31 10918342 frs-core:ShareCapital 2025-08-31 10918342 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 10918342 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 10918342 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 10918342 frs-bus:SmallEntities 2024-09-01 2025-08-31 10918342 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 10918342 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 10918342 1 2024-09-01 2025-08-31 10918342 frs-bus:Director1 2024-09-01 2025-08-31 10918342 frs-countries:EnglandWales 2024-09-01 2025-08-31 10918342 2023-08-31 10918342 2024-08-31 10918342 2023-09-01 2024-08-31 10918342 frs-core:CurrentFinancialInstruments 2024-08-31 10918342 frs-core:ShareCapital 2024-08-31 10918342 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 10918342
Carpe Diem Construction Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10918342
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 18,002 9,112
18,002 9,112
CURRENT ASSETS
Debtors 5 80,282 151,962
Cash at bank and in hand 202,112 91,263
282,394 243,225
Creditors: Amounts Falling Due Within One Year 6 (129,623 ) (94,016 )
NET CURRENT ASSETS (LIABILITIES) 152,771 149,209
TOTAL ASSETS LESS CURRENT LIABILITIES 170,773 158,321
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,272 ) (1,999 )
NET ASSETS 166,501 156,322
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 166,401 156,222
SHAREHOLDERS' FUNDS 166,501 156,322
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For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Michael Hammond
Director
27/11/2025
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Carpe Diem Construction Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10918342 . The registered office is Bassett House, 5 Southwell Park Road, Camberley, Surrey, GU15 3PU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of building services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 25% Reducing balance
Computer Equipment 25% Reducing balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
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4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2024 18,409 825 3,708 22,942
Additions 13,900 - 1,831 15,731
As at 31 August 2025 32,309 825 5,539 38,673
Depreciation
As at 1 September 2024 10,852 206 2,772 13,830
Provided during the period 5,994 155 692 6,841
As at 31 August 2025 16,846 361 3,464 20,671
Net Book Value
As at 31 August 2025 15,463 464 2,075 18,002
As at 1 September 2024 7,557 619 936 9,112
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 80,282 151,962
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 2,270 -
Bank loans and overdrafts 4,834 10,150
Corporation tax 70,153 28,241
Other taxes and social security 3,393 4,026
VAT 47,051 49,779
Accruals and deferred income 1,650 1,400
Director's loan account 272 420
129,623 94,016
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
8. Ultimate Controlling Party
The company's ultimate controlling party is Michael Hammond by virtue of his ownership of 100% of the issued share capital in the company.
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