1.   Accounting policies

Basis of measurement and preparation of accounts

The financial statements have been prepared under the historical cost convention and in accordance with the Companies Act 2006 and the Financial Reporting Standard for Smaller Entities (effective January 2015). The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Turnover policy

Turnover represent amounts receivable for goods and services net of VAT and trade discounts.

Tangible fixed assets depreciation policy

Tangible fixed assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible fixed assets, less their estimated residual value, over their expected useful lives as follows: Fixtures, fittings and equipment - 20% Straight Line 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.

2.   Tangible assets

3.   Called up share capital

Allotted, called up and paid

The directors' interests in the shares of the company are as follows:- Number Held At Name Class of Shares 31/12/15  01/01/15 Bernard Walsh Ordinary shares of £1 each 75  75  Eilis Walsh Ordinary shares of £1 each 25  25  ───────  ───────  100  100  ═══════  ═══════