Accounts filed on 31-01-2014
Accounts filed on 31-01-2014
trueElleray Brown LimitedNI6105312014-01-31284826333048283320020030482833304828333048283311574806420576390350042054139Basis 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 year, exclusive of Value Added Tax.
Financial Instruments
***Reportpad FinancialinstrumPol should be tailored for specific circumstances***
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.
Ordinary1000001100000100000Ordinary12002002002014-12-01MRS L BROWNtruetruetruetruexbrli:sharesiso4217:GBPxbrli:pureElleray Brown Limited2013-02-012014-01-31Elleray Brown Limited2012-02-012013-01-31Elleray Brown Limited2012-01-31Elleray Brown Limited2013-01-31Elleray Brown Limited2013-01-31Elleray Brown Limited2014-01-31 2014-12-16
