Accounts filed on 31-03-2014
Accounts filed on 31-03-2014
trueJames Ferguson Consulting LimitedSC3748852014-03-313371102468893372102468911002337210246891384236337594247127-41651-21177499092718582586008457203686600837924526830419171180377328267124Basis 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 services supplied during
the year, inclusive of Value Added Tax.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not
reversed at the balance sheet date where transactions or events have occurred at that date that
will result in an obligation to pay more, or a right to pay less or to receive more tax, with the
following exception:
Deferred tax assets are recognised only to the extent that the directors consider that it is
more likely than not that there will be suitable taxable profits from which the future
reversal of the underlying timing differences can be deducted.
Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in
the periods in which timing differences reverse, based on tax rates and laws enacted or
substantively enacted at the balance sheet date.
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 included at cost less amounts written off. Profits or losses arising from disposal
of fixed asset investments are treated as part of the result from ordinary activities.
EquipmentStraight line0.2500300220451417-4601085865680-460377328267124151502-41298380330269169152919-417581085865-460680Ordinary Class A261260Ordinary Class B261260Ordinary Class C161160Ordinary Class D161160Ordinary Class E161160Ordinary Class A12626Ordinary Class B12626Ordinary Class C11616Ordinary Class D11616Ordinary Class E11616Ordinary A shares1252525Ordinary B shares1252525Ordinary C shares1161616Ordinary D shares16161616Ordinary E shares11616162014-12-18Professor J Fergusontruetruetruetruexbrli:sharesiso4217:GBPxbrli:pureJames Ferguson Consulting Limited2013-04-012014-03-31James Ferguson Consulting Limited2012-04-012013-03-31James Ferguson Consulting Limited2012-03-31James Ferguson Consulting Limited2013-03-31James Ferguson Consulting Limited2013-03-31James Ferguson Consulting Limited2014-03-31 2014-12-23
