true
Carlion Limited
07722602
2015-03-31
841
45204
843
45205
2
1
843
45205
160
0
1003
45205
206
44505
95370
48836
95576
93341
0
7450
95576
85891
797
700
797
700
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
Turnover comprises the value of services supplied by the company, net of Value Added Tax. Services are charged to clients on the basis of time worked and the resulting income is recognised in the accounts in the same period.
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 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 directors consider 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.
Financial Instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.
Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
Plant & Machinery
Method for Plant & equipment
0.0000
1847
1400
447
1050
700
350
1847
1400
447
1050
700
350
Ordinary
2
1
2
1
Ordinary
1
2
1
2
Ordinary share
1
1
1
1
2015-12-08
Mr S R Filby
true
true
true
true
xbrli:shares
iso4217:GBP
xbrli:pure
Carlion Limited
2014-04-01
2015-03-31
Carlion Limited
2013-04-01
2014-03-31
Carlion Limited
2013-03-31
Carlion Limited
2014-03-31
Carlion Limited
2014-03-31
Carlion Limited
2015-03-31
2015-12-17