REGISTERED NUMBER: 14615455 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Carpe Diem Property Developments Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs C Weston

J Weston

REGISTERED OFFICE:

c/o Ency Associates

Printware Court

Cumberland Business Centre

Portsmouth

Hampshire

PO5 1DS

REGISTERED NUMBER:

14615455 (England and Wales)

ACCOUNTANTS:

Ency Associates

Chartered Certified Accountants

Printware Court

Cumberland Business Centre

Northumberland Road

Portsmouth

Hampshire

PO5 1DS

FIXED ASSETS

Tangible assets

4

1,544

1,270

CURRENT ASSETS

Stocks

1,000

1,000

Debtors

5

55,925

6,068

Cash at bank and in hand

3,503

4,064

60,428

11,132

CREDITORS

Amounts falling due within one year

6

23,606

6,613

NET CURRENT ASSETS

36,822

4,519

TOTAL ASSETS LESS CURRENT LIABILITIES

38,366

5,789

PROVISIONS FOR LIABILITIES

293

241

NET ASSETS

38,073

5,548

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

37,873

5,348

38,073

5,548

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 June 2026 and were signed on its behalf by:

Mrs C Weston - Director

J Weston - Director

1.	STATUTORY INFORMATION

Carpe Diem Property Developments Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures & fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Computer

& fittings

equipment

Totals

£

£

£

COST

At 1 February 2025

570

1,973

2,543

Additions

30

1,266

1,296

At 31 January 2026

600

3,239

3,839

DEPRECIATION

At 1 February 2025

249

1,024

1,273

Charge for year

88

934

1,022

At 31 January 2026

337

1,958

2,295

NET BOOK VALUE

At 31 January 2026

263

1,281

1,544

At 31 January 2025

321

949

1,270

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

11,339

6,068

Other debtors

44,586

-

55,925

6,068

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade creditors

354

-

Taxation and social security

16,325

3,370

Other creditors

6,927

3,243

23,606

6,613

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.1.26

31.1.25

£

£

Between one and five years

16,232

20,560

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 January 2026 and 31 January 2025:

31.1.26

31.1.25

£

£

Mrs C Weston and J Weston

Balance outstanding at start of year

(1,367

)

(750

)

Amounts advanced

109,583

60,455

Amounts repaid

(63,630

)

(61,072

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

44,586

(1,367

)

9.	ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party