true
CEFA-SOFT LIMITED
NI016111
2016-09-30
68075
40199
83075
55199
15000
15000
83075
55199
83075
55199
77513
49267
49407
40027
126920
89294
25307
28723
300
300
101313
60271
5562
5932
5562
5932
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 January 2015).
Turnover
The turnover shown in the profit and loss account represents amounts invoiced during the year, exclusive of Value Added Tax.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over
the useful economic life of that asset as follows:
Capitalised R&D15% Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance
for obsolete and slow moving items.
Operating lease agreements
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight line basis over the period of the lease.
Pension costs
The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company. The annual contributions payable are charged to the profit and loss account.
Fixed Assets
All fixed assets are initially recorded at cost.
Financial Instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.
Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
Plant & Machinery
Straight Line
0.1500
Fixtures & Fittings
Straight Line
0.1000
Equipment
Straight Line
0.2000
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.
21131
21131
21131
21131
16095
19801
991
-4697
10533
13869
1230
-4566
37226
40932
991
-4697
31664
35000
-4566
1230
Ordinary
15000
1
15000
15000
Ordinary
1
15000
15000
15000
2017-06-27
Mrs M Walsh
true
true
true
true
xbrli:shares
iso4217:GBP
xbrli:pure
CEFA-SOFT LIMITED
2015-10-01
2016-09-30
CEFA-SOFT LIMITED
2014-10-01
2015-09-30
CEFA-SOFT LIMITED
2014-09-30
CEFA-SOFT LIMITED
2015-09-30
CEFA-SOFT LIMITED
2015-09-30
CEFA-SOFT LIMITED
2016-09-30
2017-06-27