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Harcourt Design Limited
06221213
2016-03-31
64491
52181
64493
52183
2
2
64493
52183
64493
52183
32744
15677
104705
92681
137449
108358
104998
85542
32451
22816
31749
36506
567
200
31182
36306
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 April 2008).
Turnover
The turnover shown in the profit and loss account represents amounts invoiced during the year, exclusive of Value Added Tax.
In respect of long-term contracts and contracts for on-going services, turnover represents the value of work done in the year, including estimates of amounts not invoiced. Turnover in respect of long-term contracts and contracts for on-going services is recognised by reference to the stage of completion.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over
the useful economic life of that asset as follows:
Website- 3 years on cost
Hire purchase agreements
Assets held under hire purchase agreements are capitalised and disclosed under tangible fixed
assets at their fair value. The capital element of the future payments is treated as a liability and
the interest is charged to the profit and loss account on a straight line basis.
Operating lease agreements
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight line basis over the period of the lease.
Fixed Assets
All fixed assets are initially recorded at cost.
Financial Instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Plant & Machinery
Reducing Balance
0.2500
Motor Van
Reducing Balance
0.2500
Equipment
Reducing Balance
0.2500
Leasehold Property
Reducing Balance
0.2500
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
4830
3980
850
4263
3780
483
111096
105824
5272
79914
69518
10396
115926
109804
6122
84177
73298
10879
Ordinary
1000
1
1000
1000
Ordinary
1
2
2
2
2016-11-04
Mr S Harcourt
true
true
true
true
xbrli:shares
iso4217:GBP
xbrli:pure
Harcourt Design Limited
2015-04-01
2016-03-31
Harcourt Design Limited
2014-04-01
2015-03-31
Harcourt Design Limited
2014-03-31
Harcourt Design Limited
2015-03-31
Harcourt Design Limited
2015-03-31
Harcourt Design Limited
2016-03-31
2016-11-04