true
Martin Moser Limited
07086602
2015-11-30
1
654
2
655
1
1
2
655
2
655
-4315
-5258
10280
11040
5965
5782
3960
0
2005
5782
4317
5913
4000
5000
317
913
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.
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-10% straight line
Deferred taxation
Deferred tax is recognised in respect of all 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:
Provision is made for tax on gains arising from the revaluation (and similar fair value adjustments)
of fixed assets, and gains on disposal of fixed assets 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.
Deferred tax assets are recognised only to the extent that the director considers that it is more
likely than not that there will be suitable taxable profits 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.
Fixtures & Fittings
Method for Fixtures & fittings
0.0000
Computer Equipment
Method for Equipment
0.0000
10000
10000
6000
5000
1000
7382
7382
7065
6469
596
17382
17382
13065
11469
1596
Ordinary
1
1
1
1
Ordinary
1
1
1
1
2016-04-07
M Moser
true
true
true
true
xbrli:shares
iso4217:GBP
xbrli:pure
Martin Moser Limited
2014-12-01
2015-11-30
Martin Moser Limited
2013-12-01
2014-11-30
Martin Moser Limited
2013-11-30
Martin Moser Limited
2014-11-30
Martin Moser Limited
2014-11-30
Martin Moser Limited
2015-11-30
2016-04-07