Registered Number 07282239
MC HALL LANDSCAPES LTD
Abbreviated Accounts
30 June 2015
Notes | 2015 | 2014 | |
---|---|---|---|
£ | £ | ||
Fixed assets | |||
Tangible assets | 2 |
|
|
|
|
||
Current assets | |||
Debtors |
|
|
|
Cash at bank and in hand |
|
|
|
|
|
||
Creditors: amounts falling due within one year | 3 |
( |
( |
Net current assets (liabilities) |
|
|
|
Total assets less current liabilities |
|
|
|
Creditors: amounts falling due after more than one year | 3 |
( |
( |
Provisions for liabilities |
( |
( |
|
Total net assets (liabilities) |
|
|
|
Capital and reserves | |||
Called up share capital | 4 |
|
|
Profit and loss account |
|
|
|
Shareholders' funds |
|
|
Approved by the Board on
And signed on their behalf by:
1 Accounting Policies
Basis of measurement and preparation of accounts
The accounts have been prepared in accordance with applicable United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), which have been applied consistently (except as otherwise stated).
Turnover policy
Tangible assets depreciation policy
Motor vehicles - 25% per annum on net book value
Other accounting policies
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible assets and depreciated over the shorter of the lease term and their useful lives. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Deferred taxation
Deferred taxation is provided in full in respect of taxation deferred by timing differences between the treatment of certain items for taxation and accounting purposes. The deferred tax balance has not been discounted.
£ | |
---|---|
Cost | |
At 1 July 2014 |
|
Additions |
|
Disposals |
( |
Revaluations |
|
Transfers |
|
At 30 June 2015 |
|
Depreciation | |
At 1 July 2014 |
|
Charge for the year |
|
On disposals |
|
At 30 June 2015 |
|
Net book values | |
At 30 June 2015 | 6,676 |
At 30 June 2014 | 10,401 |
2015
£ |
2014
£ |
|
---|---|---|
Secured Debts |
|
|
5 Transactions with directors
Name of director receiving advance or credit: |
|
|
---|---|---|
Description of the transaction: |
|
|
Balance at 1 July 2014: | £ |
|
Advances or credits made: | £ |
|
Advances or credits repaid: | £ |
|
Balance at 30 June 2015: | £ |
Other transactions
Included in the profit and loss account is a charge of £208 (2014: £208) for the use of a room in the director's home.