Accounts filed on 31-03-2015
Accounts filed on 31-03-2015
trueStephen Fletcher Architects Limited041578132015-03-31798378234279839823442279839823447286848056783028316793416543147326497482666814436751802831151487864888848863453245074435644356Basis 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.
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.
Deferred taxation
Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences.
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 & MachineryReducing balance0.2500Fixtures & FittingsReducing balance0.2500Computer equipmentReducing balance0.2500410873954715403655535040151544356443568544383903154036555350401515Ordinary2122Ordinary12222015-06-06Mr S Fletchertruetruetruetruexbrli:sharesiso4217:GBPxbrli:pureStephen Fletcher Architects Limited2014-04-012015-03-31Stephen Fletcher Architects Limited2013-04-012014-03-31Stephen Fletcher Architects Limited2013-03-31Stephen Fletcher Architects Limited2014-03-31Stephen Fletcher Architects Limited2014-03-31Stephen Fletcher Architects Limited2015-03-31 2015-06-10
