Registered Number 04176060
BADGER HUMAN RESOURCES LIMITED
31 March 2014
Notes to the Abbreviated Accounts for the period ended 31 March 2014
Basis of measurement and preparation of accounts
The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities effective April 2008.
Turnover represents amounts chargeable in respect of services provided to customers.
Other accounting policies
Financial instruments are classified and accounted for, according to the substance of the contractual
arrangement, as 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. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as interest expense in the profit and loss account.