ALPHA EPSILON LTD
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Notes to the Accounts |
for the year ended 31 March 2019
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1 |
Accounting policies |
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Basis of preparation |
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The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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Creditors |
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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.
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Taxation |
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A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
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2 |
Tangible fixed assets |
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Plant and machinery etc |
£ |
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Cost |
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At 1 April 2018 |
5,362 |
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At 31 March 2019 |
5,362 |
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Depreciation |
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At 1 April 2018 |
3,922 |
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At 31 March 2019 |
3,922 |
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Net book value |
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At 31 March 2019 |
1,440 |
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At 31 March 2018 |
1,440 |
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3 |
Creditors: amounts falling due within one year |
2019 |
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2018 |
£ |
£ |
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Taxation and social security costs |
4,913 |
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- |
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Other creditors |
340 |
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16,575 |
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5,253 |
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16,575 |
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4 |
Other information |
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ALPHA EPSILON LTD is a private company limited by shares and incorporated in England. Its registered office is: |
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Sir Robert Peel House |
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178 Bishopsgate |
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London |
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EC2M 4NQ |