true
Leading Learning (Education) Limited
05926964
2016-09-30
9232
1020
9233
1021
1
1
9233
1021
9233
1021
7678
311
23496
7356
31174
7667
5352
1556
25822
6111
1555
710
1555
710
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.
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
Reducing balance
0.3300
3107
1484
1623
1552
774
778
3107
1484
1623
1552
774
778
Ordinary
1
1
1
1
Ordinary
1
1
1
1
2016-12-23
Mrs J K McGrane
true
true
true
true
xbrli:shares
iso4217:GBP
xbrli:pure
Leading Learning (Education) Limited
2015-10-01
2016-09-30
Leading Learning (Education) Limited
2014-10-01
2015-09-30
Leading Learning (Education) Limited
2014-09-30
Leading Learning (Education) Limited
2015-09-30
Leading Learning (Education) Limited
2015-09-30
Leading Learning (Education) Limited
2016-09-30
2017-01-16