true
Search Johnston Limited
07370347
2014-09-30
14471
33026
14871
33426
400
400
14871
33426
1634
1944
16505
35370
8335
25650
45501
62140
53836
87790
14342
45901
8116
10215
31378
31674
8170
9720
8170
9720
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
Turnover represents net invoiced sales of goods, excluding VAT.
Work in progress
Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress.
Deferred taxation
Deferred tax is recognised in respect of all material 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:
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.
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.
Office Equipment
on a reducing balance basis
0.2500
Bicycles
on a reducing balance basis
0.2500
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
15757
14583
1174
7587
4863
2724
15757
14583
1174
7587
4863
2724
There are none falling due after more than one year.
Ordinary 'A'
1
200
200
200
Ordinary 'B'
1
200
200
200
2015-06-26
L.J. McGee
true
true
true
true
xbrli:shares
iso4217:GBP
xbrli:pure
Search Johnston Limited
2013-10-01
2014-09-30
Search Johnston Limited
2012-10-01
2013-09-30
Search Johnston Limited
2012-09-30
Search Johnston Limited
2013-09-30
Search Johnston Limited
2013-09-30
Search Johnston Limited
2014-09-30
2015-06-29