true Blue Morpheus Limited 08966569 2015-03-31 8660 8760 100 8760 8760 -29559 56328 26769 26769 38319 38319 Basis of accounting The accounts 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 amounts invoiced during the period, exclusive of Value Added Tax. 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. Motor Vehicles Straight line 0.2000 Equipment Straight line 0.3333 39754 39754 1435 1435 39754 39754 1435 1435 Ordinary 100 1 100 0 Ordinary 1 100 100 Ordinary 1 100 100 100 2015-11-27 Mr H Zambarloukos true true true true xbrli:shares iso4217:GBP xbrli:pure Blue Morpheus Limited 2014-03-31 2015-03-31 Blue Morpheus Limited 2013-04-01 2014-03-30 Blue Morpheus Limited 2013-03-31 Blue Morpheus Limited 2014-03-30 Blue Morpheus Limited 2014-03-30 Blue Morpheus Limited 2015-03-31 2015-12-24