Registered Number 08598084
ZPD CONSULTING LIMITED
Abbreviated Accounts
31 March 2015
Notes | 31/03/2015 | 31/07/2014 | |
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£ | £ | ||
Current assets | |||
Debtors |
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Cash at bank and in hand |
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Creditors: amounts falling due within one year |
( |
( |
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Net current assets (liabilities) |
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( |
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Total assets less current liabilities |
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( |
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Total net assets (liabilities) |
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( |
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Capital and reserves | |||
Called up share capital | 2 |
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Profit and loss account |
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( |
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Shareholders' funds |
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( |
Approved by the Board on
And signed on their behalf by:
1 Accounting Policies
Basis of measurement and preparation of accounts
Turnover policy
Other accounting policies
Exemption has been taken from preparing a cash flow statement on the grounds that the company qualifies as a small company.
Deferred tax
Deferred tax is recognised in respect of all 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.
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 substantially enacted at the balance sheet date.
Foreign currencies
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 transaction. Exchange differences are taken into account in arriving at
the operating result.