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Peter Graham Consulting Ltd
07817380
2015-07-31
53030
53146
53130
53246
100
100
53130
53246
53130
53246
51214
51103
44496
50470
95710
101573
36569
30256
59141
71317
1916
2143
1916
2143
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.
Operating lease agreements
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight line basis over the period of the lease.
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.
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.
Fixtures & Fittings
Method for Fixtures & fittings
0.0000
Equipment
Method for Equipment
0.0000
4833
4421
412
2917
2278
639
4833
4421
412
2917
2278
639
Ordinary
100
1
100
100
Ordinary
1
100
100
100
2016-01-11
Mr P Graham
true
true
true
true
xbrli:shares
iso4217:GBP
xbrli:pure
Peter Graham Consulting Ltd
2014-08-01
2015-07-31
Peter Graham Consulting Ltd
2013-08-01
2014-07-31
Peter Graham Consulting Ltd
2013-07-31
Peter Graham Consulting Ltd
2014-07-31
Peter Graham Consulting Ltd
2014-07-31
Peter Graham Consulting Ltd
2015-07-31
2016-01-11