true
Cremer Arias Taylor Limited
06520870
2015-03-31
83
44
1083
1044
1000
1000
1083
1044
1083
1044
-734
-1651
18663
13651
17929
12000
17928
7399
1
4601
1817
2695
1817
2695
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.
Deferred taxation
Deferred taxation is provided in full on timing differences which result in an obligation at the
balance sheet date to pay more tax, or a right to pay less tax, at a future date, at rates
expected to apply when they crystallise based on current tax rates and law.
Deferred taxation assets are only recognised to the extent that it is regarded as more likely than
not that they will be recovered. Deferred tax assets and liabilities are not discounted.
Fixed Assets
All fixed assets are initially recorded at cost.
Financial Instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities. Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability. Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
Fixtures & Fittings
Straight line
0.2000
Equipment
Straight line
0.2500
8224
7744
480
6407
5049
1358
8224
7744
480
6407
5049
1358
Ordinary
1000
1
1000
1000
Ordinary
1
1000
1000
1000
The maximum overdrawn balance on the directors' current accounts during the year was £17,248 (2014: £6,719).
2015-12-23
Mr G A E Cremer
true
true
true
true
xbrli:shares
iso4217:GBP
xbrli:pure
Cremer Arias Taylor Limited
2014-04-01
2015-03-31
Cremer Arias Taylor Limited
2013-04-01
2014-03-31
Cremer Arias Taylor Limited
2013-03-31
Cremer Arias Taylor Limited
2014-03-31
Cremer Arias Taylor Limited
2014-03-31
Cremer Arias Taylor Limited
2015-03-31
2015-12-23