true
CBC Developments Ltd
SC279637
2015-02-28
8578
3677
8579
3678
1
1
8579
3678
8579
3678
-129787
-135094
154194
147897
24407
12803
387
543
24020
12260
138366
138772
138366
138772
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 April 2008).
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 April 2008) 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
5680
5274
406
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
5680
5274
406
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
2015-11-16
Mr C.R. Christie
true
true
true
true
xbrli:shares
iso4217:GBP
xbrli:pure
CBC Developments Ltd
2014-03-01
2015-02-28
CBC Developments Ltd
2013-03-01
2014-02-28
CBC Developments Ltd
2013-02-28
CBC Developments Ltd
2014-02-28
CBC Developments Ltd
2014-02-28
CBC Developments Ltd
2015-02-28
2015-11-24