Carpe Diem Network Limited
Unaudited Financial Statements
For the year ended 31 July 2025
Pages for Filing with Registrar
Company Registration No. 12091808 (England and Wales)
Carpe Diem Network Limited
Company Information
Directors
N. A. Thomet
T. G. B. Mandana
Company number
12091808
Registered office
Betchworth House
57-65 Station Road
Redhill
Surrey
RH1 1DL
Accountants
Moore Kingston Smith LLP
Betchworth House
57-65 Station Road
Redhill
Surrey
RH1 1DL
Carpe Diem Network Limited
Balance Sheet
As at 31 July 2025
31 July 2025
Page 1
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
3
72,500
72,500
Creditors: amounts falling due within one year
4
(65,318)
(67,207)
Net current liabilities
(65,318)
(67,207)
Total assets less current liabilities
7,182
5,293
Capital and reserves
Called up share capital
5
1
1
Profit and loss reserves
7,181
5,292
Total equity
7,182
5,293

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 15 April 2026 and are signed on its behalf by:
N. A. Thomet
Director
Company Registration No. 12091808
Carpe Diem Network Limited
Notes to the Financial Statements
For the year ended 31 July 2025
Page 2
1
Accounting policies
Company information

Carpe Diem Network Limited is a private company limited by shares incorporated in England and Wales. The registered office is Betchworth House, 57-65 Station Road, Redhill, Surrey, RH1 1DL.

1.1
Accounting convention

These financial statements have been prepared in accordance with Section 1A of FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration receivable for the company's boat lettings.

1.3
Fixed asset investments

The fixed asset investment is measured at cost less provision for impairment. The investment is assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

1.4
Financial instruments

The company only has basic financial instruments measured at amortised cost. The company has no financial instruments that are classified as ‘other’ or basic instruments measured at fair value.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.6
Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

1.7
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

Carpe Diem Network Limited
Notes to the Financial Statements (Continued)
For the year ended 31 July 2025
Page 3
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was 0 (2024: 0).

3
Fixed asset investments
2025
2024
£
£
Other investments
72,500
72,500
Movements in fixed asset investments
Other
£
Cost or valuation
At 1 August 2024 & 31 July 2025
72,500
Carrying amount
At 31 July 2025
72,500
At 31 July 2024
72,500
4
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
443
289
Other creditors
64,875
66,918
65,318
67,207
5
Called up share capital
2025
2024
£
£
Ordinary share capital
Issued and fully paid
1 Ordinary share of £1
1
1
1
1
6
Related party transactions

During the year the company charged N. A. Thomet, a director of the company, £3 4,580 (202 4: £33,676) for use of the boat at market value for eight weeks. At the year end, the company owed N. A. Thomet £6 1,610 (20 24: £63,744).

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