Registered Number NI602764
BOND'S JEWELLERS LTD
Abbreviated Accounts
31 October 2014
Notes | 2014 | 2013 | |
---|---|---|---|
£ | £ | ||
Fixed assets | |||
Intangible assets | 2 |
|
|
Tangible assets | 3 |
|
|
|
|
||
Current assets | |||
Stocks |
|
|
|
Debtors |
|
|
|
|
|
||
Creditors: amounts falling due within one year |
( |
( |
|
Net current assets (liabilities) |
( |
( |
|
Total assets less current liabilities |
|
|
|
Provisions for liabilities |
( |
( |
|
Total net assets (liabilities) |
|
|
|
Capital and reserves | |||
Called up share capital |
|
|
|
Profit and loss account |
|
|
|
Shareholders' funds |
|
|
Approved by the Board on
And signed on their behalf by:
1 Accounting Policies
Basis of measurement and preparation of accounts
Standards (United Kingdom Generally Accepted Accounting Practice), which have been applied
consistently (except as otherwise stated).
Turnover policy
Tangible assets depreciation policy
Fixtures, fittings & equipment 10% Straight line
Intangible assets amortisation policy
Other accounting policies
Stock is valued at the lower of cost and net realisable value.
Deferred taxation
Full provision for deferred tax assets and liabilities is provided at current tax rates on differences that arise between the recognition of gains and losses in the financial statements and their recognition in the tax computation, except for differences arising on the revaluation of fixed assets (if no commitment to sell), or gains on any asset sold that will benefit from rollover relief.
£ | |
---|---|
Cost | |
At 1 November 2013 |
|
Additions |
|
Disposals |
|
Revaluations |
|
Transfers |
|
At 31 October 2014 |
|
Amortisation | |
At 1 November 2013 |
|
Charge for the year |
|
On disposals |
|
At 31 October 2014 |
|
Net book values | |
At 31 October 2014 | 8,000 |
At 31 October 2013 | 12,000 |
£ | |
---|---|
Cost | |
At 1 November 2013 |
|
Additions |
|
Disposals |
|
Revaluations |
|
Transfers |
|
At 31 October 2014 |
|
Depreciation | |
At 1 November 2013 |
|
Charge for the year |
|
On disposals |
|
At 31 October 2014 |
|
Net book values | |
At 31 October 2014 | 71,625 |
At 31 October 2013 | 71,498 |