The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

The directors have the opinion that COVID no longer impacts on the trading or financial position of the company. The directors are confident that there will be a continued demand for their services for the foreseeable future and that they can deliver those services without any interruptions. Therefore, they consider that the going concern basis of accounting is appropriate when preparing the financial statements. 

Turnover comprises of the invoiced value of goods and services supplied by the company during the course of its ordinary business, which is net of Value Added Tax and trade discounts. Turnover is recognised in the financial statements on the basis of invoiced sales when the risks and rewards of ownership have passed to the buyer. Invoices are issued on the completion of a service or following the sale of goods. Provisions are made at the reporting date for incomplete services which are based on a percentage of the work done to that point in time.

The current tax payable is based on the taxable profit or loss for the period. The taxable profit or loss may differ from that reported in the financial statements because adjustments are made for items that are treated differently for taxation compared to their treatment for accounting purposes. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax is provided in full in respect of taxation deferred by timing differences between the treatment of certain items for taxation and their treatment for accounting purposes. The deferred tax balance has not been discounted.

Dividends that are deemed to have been approved and paid during the period are included in these financial statements. Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

The company has elected to apply the provisions of Section 11 Basic Financial Instruments and Section 12 Other Financial Instruments Issues of FRS 102 to all of its financial instruments.
Basic financial instruments included within these financial statements are valued at the transaction price
applicable at the time of the transaction.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.