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Coombe Castle Fine Wines Limited
01916348
2015-07-31
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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.
Depreciation
No depreciation is provided on the tangible fixed asset of the Vineyard as in the the opinion of the directors the asset is not reducing in value and as such any depreciation would be insignificant.
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.
Current 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. There is a departure from section 13 FRSSE 2008 in respect of a loan taken out in 2010 which is denominated in Euros, as income in Euros is used to repay this loan over time and there is expected to be no gain or loss.
472707
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2016-06-08
I M Laing
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xbrli:shares
iso4217:GBP
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Coombe Castle Fine Wines Limited
2014-08-01
2015-07-31
Coombe Castle Fine Wines Limited
2013-08-01
2014-07-31
Coombe Castle Fine Wines Limited
2013-07-31
Coombe Castle Fine Wines Limited
2014-07-31
Coombe Castle Fine Wines Limited
2014-07-31
Coombe Castle Fine Wines Limited
2015-07-31
2016-06-08