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Cad-Link Architectural Services Limited
05113935
2015-04-30
-8791
-6674
-8790
-6673
1
1
-8790
-6673
82
128
-8708
-6545
-9116
-7183
9836
8766
720
1583
517
924
203
659
408
638
408
638
Basis of accounting
The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
Turnover
The turnover shown in the profit and loss account represents amounts invoiced during the year.
Hire purchase agreements
Assets held under hire purchase agreements are capitalised and disclosed under tangible fixed
assets at their fair value. The capital element of the future payments is treated as a liability and
the interest is charged to the profit and loss account on a straight line basis.
Deferred taxation
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, with
the following exceptions:
Provision is made for tax on gains arising from the revaluation (and similar fair value adjustments)
of fixed assets, and gains on disposal of fixed assets that have been rolled over into replacement
assets, only to the extent that, at the balance sheet date, there is a binding agreement to dispose
of the assets concerned. However, no provision is made where, on the basis of all available
evidence at the balance sheet date, it is more likely than not that the taxable gain will be rolled
over into replacement assets and charged to tax only where the replacement assets are sold.
Deferred tax assets are recognised only to the extent that the director considers 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.
Fixed Assets
All fixed assets are initially recorded at cost.
Financial Instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
going concern
These accounts have been prepared on the going concern basis, on the understanding that the director will continue to financially support the company for the foreseeable future.
Plant & Machinery
Straight Line
0.2000
2087
2087
1679
1449
230
2087
2087
1679
1449
230
Ordinary
100
1
100
100
Ordinary
1
1
1
1
2016-01-27
Mr A Roberts
true
true
true
true
xbrli:shares
iso4217:GBP
xbrli:pure
Cad-Link Architectural Services Limited
2014-05-01
2015-04-30
Cad-Link Architectural Services Limited
2013-05-01
2014-04-30
Cad-Link Architectural Services Limited
2013-04-30
Cad-Link Architectural Services Limited
2014-04-30
Cad-Link Architectural Services Limited
2014-04-30
Cad-Link Architectural Services Limited
2015-04-30
2016-01-29