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).

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes from the rendering of services. Turnover includes "work in progress" estimated to report the amount of time and expenses that have been incurrred but not invoiced to the client. 

Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: