For the year ended 30 September 2015
Unaudited Abbreviated Report and Financial Statements
England and Wales
Registered Number: 08502486
EXPERT ATTORNEY LIMITED
For the year ended 30 September 2015
1
Balance Sheet
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Notes to the Abbreviated Financial Statements
Notes to the Abbreviated Financial Statements
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For the year ended 30 September 2015
EXPERT ATTORNEY LIMITED
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
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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.Deferred tax assets are only recognised if it is more likely than not that they will be recovered either against future taxable profits or against the reversal of other deferred tax liabilities.
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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
2,282
333
2,615
456
432
Charge for year
888
1,727
1,826
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Notes to the Abbreviated Financial Statements
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For the year ended 30 September 2015
EXPERT ATTORNEY LIMITED
Allotted called up and fully paid
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2015
2014
100
Class A shares of £
1
.
00
each
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100
100
100
100
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