true
CATMUR Limited
NI606839
2015-03-31
99
207
109
217
10
10
109
217
109
217
-10865
-11727
21716
22375
10851
10648
6630
10416
4221
232
10974
11944
8480
9010
2494
2934
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 January 2015).
Turnover
The turnover shown in the profit and loss account represents amounts invoiced during the year.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over
the useful economic life of that asset as follows:
Goodwill-5% Straight Line
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.
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
Reducing Balance
0.1500
10600
10600
2120
1590
530
3837
3837
1343
903
440
14437
14437
3463
2493
970
Ordinary
10
1
10
10
Ordinary
1
10
10
10
2015-12-22
Mr N A Murray
true
true
true
true
xbrli:shares
iso4217:GBP
xbrli:pure
CATMUR Limited
2014-04-01
2015-03-31
CATMUR Limited
2013-04-01
2014-03-31
CATMUR Limited
2013-03-31
CATMUR Limited
2014-03-31
CATMUR Limited
2014-03-31
CATMUR Limited
2015-03-31
2015-12-22