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Hutchinson Management Consulting Limited
NI051010
2015-06-30
7206
7049
7208
7051
2
2
7208
7051
7208
7051
4510
3454
50281
37025
54791
40479
6603
5856
48188
34623
2698
3597
2698
3597
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).
Turnover
The turnover shown in the profit and loss account represents amounts invoiced during the year, exclusive of Value Added Tax.
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 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
25% Reducing Balance
0.0000
8639
8639
5941
5042
899
8639
8639
5941
5042
899
Ordinary
100000
1
100000
100000
Ordinary
1
2
2
2
2016-03-22
Mr W P Hutchinson
true
true
true
true
xbrli:shares
iso4217:GBP
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Hutchinson Management Consulting Limited
2014-07-01
2015-06-30
Hutchinson Management Consulting Limited
2013-07-01
2014-06-30
Hutchinson Management Consulting Limited
2013-06-30
Hutchinson Management Consulting Limited
2014-06-30
Hutchinson Management Consulting Limited
2014-06-30
Hutchinson Management Consulting Limited
2015-06-30
2016-03-23