Registered Number 06726608
FIANDER PLUMBING & HEATING LIMITED
Micro-entity Accounts
31 December 2016
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Fixed Assets |
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Current Assets |
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Prepayments and accrued income |
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Creditors: amounts falling due within one year |
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Net current assets (liabilities) |
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Total assets less current liabilities |
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Creditors: amounts falling due after more than one year |
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Accruals and deferred income |
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Total net assets (liabilities) |
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Capital and reserves |
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Approved by the Board on
And signed on their behalf by:
1 Accounting Policies
Other accounting policies
Equity reconciliation as at 01/01/15:
Previously reported under UK GAAP £75
Adjustments arising from transition to FRS 105: £3,329
Reported under FRS 105: £3,404
Equity reconciliation as at 31/12/15:
Previously reported under UK GAAP £392
Adjustments arising from transition to FRS 105: £2,423
Reported under FRS 105: £2,815
Profit and loss reconciliation year ended 31/12/15:
Previously reported under UK GAAP £61,817
Adjustments arising from transition to FRS 105: (£906)
Reported under FRS 105: £60,911
Accounting for deferred tax is prohibited under FRS 105. As at 31 December 2014 the company had a provision for liability for deferred tax. Movements in this provision for the year ended 31 December 2015 were credited to the profit and loss account.