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Immigration Advice Centre Ltd
07769620
2014-11-30
17384
60
17484
160
100
100
17484
160
597
802
2890
8976
20971
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24922
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15627
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2986
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4012
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.
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.
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.
Financial Instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either 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.
Equipment
Straight line
0.2000
5131
5131
2145
1119
1026
5131
5131
2145
1119
1026
Ordinary
100
1
100
100
Ordinary
1
100
100
100
2015-08-11
Mrs S Rogers
true
true
true
true
xbrli:shares
iso4217:GBP
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Immigration Advice Centre Ltd
2013-12-01
2014-11-30
Immigration Advice Centre Ltd
2012-12-01
2013-11-30
Immigration Advice Centre Ltd
2012-11-30
Immigration Advice Centre Ltd
2013-11-30
Immigration Advice Centre Ltd
2013-11-30
Immigration Advice Centre Ltd
2014-11-30
2015-08-13