Registered Number 04836596
BS COMMISSIONING SERVICES LIMITED
Abbreviated Accounts
31 July 2015
Notes | 2015 | 2014 | |
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£ | £ | ||
Fixed assets | |||
Tangible assets | 2 |
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Current assets | |||
Debtors |
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Cash at bank and in hand |
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Creditors: amounts falling due within one year |
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( |
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Net current assets (liabilities) |
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Total assets less current liabilities |
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Provisions for liabilities |
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Total net assets (liabilities) |
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Capital and reserves | |||
Called up share capital | 3 |
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Profit and loss account |
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Shareholders' funds |
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Approved by the Board on
And signed on their behalf by:
1 Accounting Policies
Basis of measurement and preparation of accounts
The accounts have been prepared under the historical cost convention and comply with financial reporting standards of the Accounting Standards Board.
Turnover policy
Tangible assets depreciation policy
Fixtures, fittings
and equipment - 25% straight line
Other accounting policies
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more tax.
Deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted.
Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.
£ | |
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Cost | |
At 1 August 2014 |
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Additions |
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Disposals |
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Revaluations |
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Transfers |
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At 31 July 2015 |
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Depreciation | |
At 1 August 2014 |
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Charge for the year |
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On disposals |
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At 31 July 2015 |
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Net book values | |
At 31 July 2015 | 0 |
At 31 July 2014 | 150 |
4 Transactions with directors
Name of director receiving advance or credit: |
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Description of the transaction: |
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Balance at 1 August 2014: | £ |
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Advances or credits made: | £ |
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Advances or credits repaid: | £ |
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Balance at 31 July 2015: | £ |
Where applicable, interest is charged on overdrawn loan accounts at the rate of 3.25% per annum to 5 April 2015 then 3% per annum thereafter, loans are repayable on demand.