true Blue Morpheus Limited 08966569 2016-03-31 2872 8660 2972 8760 100 100 2972 8760 2972 8760 -28376 -29559 46312 56328 17936 26769 5000 0 12936 26769 31348 38319 31348 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 January 2015). Turnover The turnover shown in the profit and loss account represents amounts invoiced during the year, 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 basis 0.2000 Equipment Straight line basis 0.3333 40871 39754 1117 9523 1435 8088 40871 39754 1117 9523 1435 8088 Ordinary 100 1 100 100 Ordinary 1 100 100 100 2016-12-19 Mr H Zambarloukos true true true true xbrli:shares iso4217:GBP xbrli:pure Blue Morpheus Limited 2015-04-01 2016-03-31 Blue Morpheus Limited 2014-03-31 2015-03-31 Blue Morpheus Limited 2014-03-30 Blue Morpheus Limited 2015-03-31 Blue Morpheus Limited 2015-03-31 Blue Morpheus Limited 2016-03-31 2016-12-20