Registered Number NI626771
AISLING DAYCARE & AFTERSCHOOLS LIMITED
Abbreviated Accounts
31 October 2015
Notes | 2015 | ||
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£ | |||
Fixed assets | |||
Intangible assets | 2 |
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Tangible assets | 3 |
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Current assets | |||
Debtors |
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Cash at bank and in hand |
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Creditors: amounts falling due within one year |
( |
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Net current assets (liabilities) |
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Total assets less current liabilities |
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Total net assets (liabilities) |
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Capital and reserves | |||
Called up share capital | 4 |
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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
- Long leasehold property - 10% Straight line
- Fixtures, fittings and equipment - 20% Reducing Balance
- Motor vehicles - 25% Straight line
- Computer Equipment - 20% Reducing Balance
The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
Intangible assets amortisation policy
Other accounting policies
Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the period and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.
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 tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.
Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
£ | |
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Cost | |
Additions |
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Disposals |
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Revaluations |
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Transfers |
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At 31 October 2015 |
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Amortisation | |
Charge for the year |
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On disposals |
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At 31 October 2015 |
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Net book values | |
At 31 October 2015 | 80,000 |
£ | |
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Cost | |
Additions |
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Disposals |
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Revaluations |
|
Transfers |
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At 31 October 2015 |
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Depreciation | |
Charge for the year |
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On disposals |
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At 31 October 2015 |
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Net book values | |
At 31 October 2015 | 155,498 |