true
Brian Roper Limited
04712399
2015-02-28
54204
46702
55204
47702
1000
1000
55204
47702
2266
1548
57470
49250
46139
41510
75875
88708
122014
130218
75046
96381
1441
1681
45527
32156
11331
7740
11331
7740
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 services provided during the year, exclusive of Value Added Tax.
In respect of long-term contracts and contracts for on-going services, turnover represents the value of work done in the year, including estimates of amounts not invoiced. Turnover in respect of long-term contracts and contracts for on-going services is recognised by reference to the stage of completion.
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance
for obsolete and slow moving items.
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.
Deferred taxation
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, or a right to pay less or to receive more tax.
Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.
Fixed Assets
All fixed assets are initially recorded at cost.
Financial Instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Plant & Machinery
reducing balance
0.2000
Motor Vehicles
reducing balance
0.2500
Equipment
reducing balance
0.2500
29674
22383
7291
18343
14643
3700
29674
22383
7291
18343
14643
3700
Ordinary shares
1000
1
1000
1000
Ordinary shares
1
1000
1000
1000
2015-10-16
MR B W ROPER
true
true
true
true
xbrli:shares
iso4217:GBP
xbrli:pure
Brian Roper Limited
2014-03-01
2015-02-28
Brian Roper Limited
2013-03-01
2014-02-28
Brian Roper Limited
2013-02-28
Brian Roper Limited
2014-02-28
Brian Roper Limited
2014-02-28
Brian Roper Limited
2015-02-28
2015-10-27