true
CBC Developments Ltd
SC279637
2016-02-29
13902
8578
13903
8579
1
1
13903
8579
13903
8579
-124158
-129787
160313
154194
36155
24407
0
387
36155
24020
138061
138366
138061
138366
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.
Investment properties
Investment properties are shown at their open market value. The surplus or deficit arising from
the annual revaluation is transferred to the investment revaluation reserve unless a deficit, or
its reversal, on an individual investment property is expected to be permanent, in which case it
is recognised in the profit and loss account for the year.
This is in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015) which, unlike the Companies Act 2006, does not require depreciation of investment properties. Investment properties are held for their investment potential and not for use by the company and so their current value is of prime importance. The departure from the provisions of the Act is required in order to give a true and fair view.
Fixed Assets
All fixed assets are initially recorded at cost.
Fixtures & Fittings
Reducing Balance
0.2500
144046
144046
5985
5680
305
The director has revalued the investment property at the balance sheet date and does not consider the value to be materially different from the cost.
144046
144046
5985
5680
305
The director has revalued the investment property at the balance sheet date and does not consider the value to be materially different from the cost.
Ordinary
1000
1
1000
1000
Ordinary
1
1
1
1
2016-10-10
Mr C.R. Christie
true
true
true
true
xbrli:shares
iso4217:GBP
xbrli:pure
CBC Developments Ltd
2015-03-01
2016-02-29
CBC Developments Ltd
2014-03-01
2015-02-28
CBC Developments Ltd
2014-02-28
CBC Developments Ltd
2015-02-28
CBC Developments Ltd
2015-02-28
CBC Developments Ltd
2016-02-29
2016-10-11