For the year ended 31 January 2016
Unaudited Abbreviated Report and Financial Statements
England and Wales
Registered Number: 08375212
Brewer Consultancy Ltd
For the year ended 31 January 2016
1
Balance Sheet
2 to 3
Notes to the Abbreviated Financial Statements
Notes to the Abbreviated Financial Statements
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Brewer Consultancy Ltd
For the year ended 31 January 2016
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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Deferred taxation arises when items are charged or credited in accounts in different periods to those in which they are included in the company's tax computations.Deferred tax is provided in full on timing differences that result in an obligation to pay more (or less) tax at a future date. Deferred tax is calculated at the average rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. The resulting deferred tax asset or liability is not discounted.
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Acquired goodwill is stated at cost less amortisation
.
Amortisation is calculated on a straight line basis over the estimated
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expected useful economic life of the goodwill of
5
years
.
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Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
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Computer Equipment
2
Intangible fixed assets
|
8,000
8,000
3,200
1,600
Charge for year
4,800
3,200
4,800
2 of 3
Notes to the Abbreviated Financial Statements
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Brewer Consultancy Ltd
For the year ended 31 January 2016
481
481
321
160
Charge for year
481
-
160
3 of 3