Accounts filed on 31-01-2015

trueJ Kiggins Limited088383312015-01-3116260162622162629564164211594620411363571182124536475475Basis 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 amounts invoiced during the period, exclusive of Value Added Tax. Hire purchase agreements Assets held under hire purchase agreements are capitalised and disclosed under tangible fixed assets at their fair value. The capital element of the future payments is treated as a liability and the interest is charged to the profit and loss account on a straight line basis. 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.Equipmentstraight line0.2500634634159159634634159159Ordinary shares2120Ordinary shares122

Ordinary shares1222

During the period 2 Ordinary shares were issued and fully paid at par. During the period the company made advances totalling £12,436 to Mr & Mrs Kiggins. Mr & Mrs Kiggins made repayments totalling £3,617 during the year. £8,819 was still outstanding at the period end. The advances are interest free and are repayable on demand.2015-03-18Mr J T Kigginstruetruetruetruexbrli:sharesiso4217:GBPxbrli:pureJ Kiggins Limited2014-01-092015-01-31J Kiggins Limited2013-02-012014-01-08J Kiggins Limited2013-01-31J Kiggins Limited2014-01-08J Kiggins Limited2014-01-08J Kiggins Limited2015-01-31 2015-04-07