Registered Number 07936315
CROP SPRAYING SERVICES LIMITED
Abbreviated Accounts
31 December 2014
Notes | 2014 | 2013 | |
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£ | £ | ||
Fixed assets | |||
Intangible assets | 2 |
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|
Tangible assets | 3 |
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|
Investments | 4 |
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Current assets | |||
Stocks |
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Debtors |
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Cash at bank and in hand |
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Creditors: amounts falling due within one year |
( |
( |
|
Net current assets (liabilities) |
( |
( |
|
Total assets less current liabilities |
|
|
|
Creditors: amounts falling due after more than one year |
|
( |
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Provisions for liabilities |
( |
|
|
Total net assets (liabilities) |
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|
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Capital and reserves | |||
Called up share capital | 5 |
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Profit and loss account |
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Shareholders' funds |
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Approved by the Board on
And signed on their behalf by:
1 Accounting Policies
Basis of measurement and preparation of accounts
Turnover policy
Tangible assets depreciation policy
Plant and machinery - 20% reducing balance
Fixtures, fittings and equipment - 20% straight line
Motor vehicles - 20% reducing balance
Intangible assets amortisation policy
Other accounting policies
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible assets and depreciated over the shorter of the lease term and their useful lives. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce constant periodic rates of charge on the net obligations outstanding in each period.
Investments
Fixed asset investments are stated at cost less provision for permanent diminution in value.
£ | |
---|---|
Cost | |
At 1 January 2014 |
|
Additions |
|
Disposals |
|
Revaluations |
|
Transfers |
|
At 31 December 2014 |
|
Amortisation | |
At 1 January 2014 |
|
Charge for the year |
|
On disposals |
|
At 31 December 2014 |
|
Net book values | |
At 31 December 2014 | 57,860 |
At 31 December 2013 | 65,750 |
£ | |
---|---|
Cost | |
At 1 January 2014 |
|
Additions |
|
Disposals |
( |
Revaluations |
|
Transfers |
|
At 31 December 2014 |
|
Depreciation | |
At 1 January 2014 |
|
Charge for the year |
|
On disposals |
( |
At 31 December 2014 |
|
Net book values | |
At 31 December 2014 | 549,993 |
At 31 December 2013 | 465,465 |
4
Fixed assets Investments
Cost brought forward at 1 January 2014 £46
Addition in the year £26
Cost carried forward at 31 December 2014 £72
Net book value at 31 December 2014 £72
Net book value at 31 December 2013 £46