Accounts filed on 31-12-2015
Accounts filed on 31-12-2015
trueWebster Buchanan Research Limited042877482015-12-312293525239230352533910010023035253392303525339224142471836495895295890911424743880109167150295080621621621621Basis 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 January 2015).
The company and its subsidiary undertakings represent a small group and group accounts are not required.
Turnover
The turnover shown in the profit and loss account represents amounts invoiced during the year, exclusive of Value Added Tax.
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.
Investments
Investments are initially recorded at cost and are subject to an annual impairment review.
Office equipmentstraight line0.3333
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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