The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

Turnover represents amounts receivable for goods and services supplied in the ordinary course of business, net of VAT, trade discounts and amounts collected on behalf of third parties. Revenue is recognised when or as control of promised goods or services transfers to the customer. Supply-and-install contracts are treated as a single performance obligation where the equipment and installation are significantly integrated. Revenue is recognised over time where the customer controls the asset as it is created or enhanced, or where the asset has no alternative use and the Company has an enforceable right to payment for work completed; progress is generally measured by costs incurred relative to total forecast costs. Otherwise, revenue is recognised on completion, commissioning and transfer of control. Repair and call-out revenue is recognised as the service is provided or on completion, as appropriate. 

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Assets obtained under finance leases are capitalised as tangible fixed assets at the lower of fair value and the present value of minimum lease payments at the inception of the lease. Finance leases are those where substantially all the risks and rewards of ownership are transferred to the Company.