true
B & A Contracts Limited
03011252
2016-01-31
1492453
1298917
1492455
1298919
2
2
1492455
1298919
40415
12650
1532870
1311569
1137701
1051193
234939
567452
1372640
1618645
218144
297400
1024189
1013208
130307
308037
395169
260376
293169
158376
102000
102000
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, exclusive of Value Added Tax.
Depreciation
No depreciation is provided on land.
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.
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 tax is recognised in respect of all material timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more tax, with the following exceptions:
that have been rolled over into replacement assets, only to the extent that, at the balance sheet date, there is a binding agreement to dispose of the assets concerned. However, no provision is made where, on the basis of all available evidence at the balance sheet date, it is more likely than not that the taxable gain will be rolled over into replacement assets and charged to tax only where the replacement assets are sold.
from which the future reversal of the underlying timing differences can be deducted.
Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.
Fixed Assets
All fixed assets are initially recorded at cost.
Land & Buildings
on cost
0.0200
Plant & Machinery
on a reducing balance basis
0.2500
Fixtures & Fittings
on a reducing balance basis
0.2500
553309
348486
209407
-4584
260140
190110
72680
-2650
102000
102000
655309
450486
209407
-4584
260140
190110
-2650
72680
There are none falling due after more than one year.
Ordinary
1
2
2
2
Creditors: Amounts falling due within one year
The following liabilities disclosed under creditors falling due within one year are secured by the company: Bank loans and overdrafts 2016 £2,724 (2015 - £191,165).
2016-08-22
Mr BD Summons
true
true
true
true
xbrli:shares
iso4217:GBP
xbrli:pure
B & A Contracts Limited
2015-02-01
2016-01-31
B & A Contracts Limited
2014-02-01
2015-01-31
B & A Contracts Limited
2014-01-31
B & A Contracts Limited
2015-01-31
B & A Contracts Limited
2015-01-31
B & A Contracts Limited
2016-01-31
2016-08-22