true
Harcourt Design Limited
06221213
2015-03-31
52181
52378
52183
52380
2
2
52183
52380
0
1705
52183
54085
15677
9358
92681
85038
108358
94396
85542
55930
22816
38466
36506
44727
200
776
36306
43951
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
3980
3980
3780
3204
576
105824
101368
4456
69518
57417
12101
109804
105348
4456
73298
60621
12677
Ordinary
1000
1
1000
1000
Ordinary
1
2
2
2
2015-07-17
Mr S Harcourt
true
true
true
true
xbrli:shares
iso4217:GBP
xbrli:pure
Harcourt Design Limited
2014-04-01
2015-03-31
Harcourt Design Limited
2013-04-01
2014-03-31
Harcourt Design Limited
2013-03-31
Harcourt Design Limited
2014-03-31
Harcourt Design Limited
2014-03-31
Harcourt Design Limited
2015-03-31
2015-07-17