CARPE NOCTUM LIMITED


Director	SMITH, Andrew Paul


Company Secretary	SMITH, Andrew Paul


Registered Address	4 Vicarage Road
	Teddington
	TW11 8EZ


Registered Number	06020429 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		-		3,461
Tangible assets	4		2,395		2,833
			2,395		6,294
Current assets
Debtors		165,046		220,363
Cash at bank and on hand		289		8,167
		165,335		228,530
Creditors amounts falling due within one year	5	(167,647)		(210,938)
Net current assets (liabilities)			(2,312)		17,592
Total assets less current liabilities			83		23,886
Creditors amounts falling due after one year	6		-		(22,316)
Provisions for liabilities			(70)		(708)
Net assets			13		862
Capital and reserves
Called up share capital			7		7
Profit and loss account			6		855
Shareholders' funds			13		862

The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 24 April 2026, 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 2025

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.

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.

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.

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 machinery	4

2.	Average number of employees


		2025		2024
	Average number of employees during the year	17		18

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 January 25	55,378
	At 31 December 25	55,378
	Amortisation and impairment
	At 01 January 25	51,917
	Charge for year	3,461
	At 31 December 25	55,378
	Net book value
	At 31 December 25	-
	At 31 December 24	3,461

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 January 25	64,919
	Additions	1,600
	At 31 December 25	66,519
	Depreciation and impairment
	At 01 January 25	62,086
	Charge for year	2,038
	At 31 December 25	64,125
	Net book value
	At 31 December 25	2,395
	At 31 December 24	2,833

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	26,519	32,383
Bank borrowings and overdrafts	29,692	46,059
Taxation and social security	110,139	129,842
Other creditors	401	1,758
Accrued liabilities and deferred income	896	896
Total	167,647	210,938


	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

	2025	2024
	£	£
Bank borrowings and overdrafts	-	22,316
Total	-	22,316


	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.	Directors advances, credits and guarantees
	During the year, the company made interest free advances to a director amounting to £7,118 (2024: (£1,542)), which were repayable on demand. At the balance sheet date, the company was owed £10,000 by a participator who is not a director. The balance is interest free and repayable on demand.

8.	Related party transactions
	Non-trading loan balance of £32,027 to OnTapp Ltd (2024: £113,527). Company under common ownership and control. Loan is at beneficial rate with no interest charged.