true Catamaran Ventures UK Ltd 08561424 2015-12-31 -157088 -98756 -157086 -98754 2 2 -157086 -98754 1304998 984998 1147912 886244 106072 46878 1000 1000 107072 47878 107072 47878 1041840 839366 3220 5151 1038620 834215 Basis 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 January 2015). Fixed Assets All fixed assets are initially recorded at cost. Financial Instruments 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. Plant & Machinery Straight Line 0.2500 Fixtures & Fittings Straight Line 0.2500 7725 7725 4505 2574 1931 1038620 834215 204405 1046345 841940 204405 4505 2574 1931 1304998 984998 Ordinary 1000 1 1000 1000 Ordinary 1 2 2 2 2016-09-25 Ms A Murty true true true true xbrli:shares iso4217:GBP xbrli:pure Catamaran Ventures UK Ltd 2015-01-01 2015-12-31 Catamaran Ventures UK Ltd 2014-01-01 2014-12-31 Catamaran Ventures UK Ltd 2013-12-31 Catamaran Ventures UK Ltd 2014-12-31 Catamaran Ventures UK Ltd 2014-12-31 Catamaran Ventures UK Ltd 2015-12-31 2016-09-28