true
Arbroath Tarmacadam & Sons Ltd
SC316277
2015-02-28
46022
61904
46122
62004
100
100
46122
62004
46122
62004
13029
25163
61910
111808
74939
136971
29713
34706
9258
11659
35968
90606
33093
36841
12240
13260
20853
23581
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, exclusive of Value Added Tax.
In respect of long-term contracts and contracts for on-going services, turnover represents the value of work done in the year, including estimates of amounts not invoiced. Turnover in respect of long-term contracts and contracts for on-going services is recognised by reference to the stage of completion.
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:
Goodwill-5%
Work in progress
Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress.
Fixed Assets
All fixed assets are initially recorded at cost.
Financial Instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Plant & Machinery
Method for Plant & equipment
0.0000
Equipment
Method for Equipment
0.0000
20400
20400
8160
7140
1020
73257
69737
3520
52404
46156
6248
93657
90137
3520
60564
53296
7268
Ordinary A
2000
1
2000
2000
Ordinary B
2000
1
2000
2000
Ordinary C
2000
1
2000
2000
Ordinary D
2000
1
2000
2000
Ordinary E
2000
1
2000
2000
Ordinary A
1
45
45
45
Ordinary B
1
25
25
25
Ordinary C
1
10
10
10
Ordinary D
1
10
10
10
Ordinary E
1
10
10
10
2015-08-04
Mr H Waterworth
true
true
true
true
xbrli:shares
iso4217:GBP
xbrli:pure
Arbroath Tarmacadam & Sons Ltd
2014-03-01
2015-02-28
Arbroath Tarmacadam & Sons Ltd
2013-03-01
2014-02-28
Arbroath Tarmacadam & Sons Ltd
2013-02-28
Arbroath Tarmacadam & Sons Ltd
2014-02-28
Arbroath Tarmacadam & Sons Ltd
2014-02-28
Arbroath Tarmacadam & Sons Ltd
2015-02-28
2015-08-12