Accounts filed on 30-09-2016

trueTecterran Limited092377052016-09-30-36784-27294-36684-27194100100-36684-27194-36684-27194-40257-3035040519307252623752360263753573315635733156Basis 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). Turnover Turnover represents amounts due for goods sold and services provided during the year. Fixed Assets All fixed assets are initially recorded at cost. Financial Instruments Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities. Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability. Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity. EquipmentStraight line0.2500616742081959259410521542616742081959259410521542Ordinary1001100100Ordinary11001001002017-06-27A Bloktruetruetruetruexbrli:sharesiso4217:GBPxbrli:pureTecterran Limited2015-10-012016-09-30Tecterran Limited2014-09-262015-09-30Tecterran Limited2014-09-25Tecterran Limited2015-09-30Tecterran Limited2015-09-30Tecterran Limited2016-09-30 2017-06-28