1. Accounting policies

Basis of measurement and preparation of accounts

The accounts have been prepared in accordance with the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities.

Turnover policy

Turnover represents the amount receivable by the company in the ordinary course of business for services provided net of value added tax plus the value of work completed on long term contracts.

Tangible fixed assets depreciation policy

Depreciation is provided on all fixed assets at rates calculated to write off their cost, less estimated residual value, over their estimated useful lives by equal annual instalments as follows:- Office equipment - 25%

Other accounting policies

Long term contracts The profit on long term contracts is taken over the period of the contract based on the amount of work completed in each year. Work in progress on long term contracts represents the costs incurred to date on the contracts plus profits taken to date less foreseeable losses and payments on account. Stocks and work in progress Stocks and work in progress are valued at the lower of cost and net realisable value. Costs include all direct costs and an appropriate proportion of fixed and variable overheads. Deferred taxation Deferred taxation is provided using the liability method on all short term timing differences. Provision is also made for long term timing differences except those, which are not anticipated to reverse in the foreseeable future.

2. Debtors

In 2015 Other debtors represents taxation recoverable In 2014 Other debtors includes a mortgage loan investment of £283,535 and an amount of £25,133 due from a group company.

3. Creditors: amounts falling due within one year

The other creditors represents an amount owing to the holding company.

4. Called up share capital

Allotted, called up and paid