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MPCNHS Limited
SC268978
2015-04-30
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87544
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87544
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200508
200508
200508
200508
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).
Investment properties
Investment properties are shown at their open market value. The surplus or deficit arising from
the annual revaluation is transferred to the investment revaluation reserve unless a deficit, or
its reversal, on an individual investment property is expected to be permanent, in which case it
is recognised in the profit and loss account for the year.
This is in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008) which, unlike the Companies Act 2006, does not require depreciation of investment properties. Investment properties are held for their investment potential and not for use by the company and so their current value is of prime importance. The departure from the provisions of the Act is required in order to give a true and fair view.
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.
200508
200508
200508
200508
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10000
1
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10000
Ordinary
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75
75
75
2016-02-03
Mrs N A Hutcheon
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xbrli:shares
iso4217:GBP
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MPCNHS Limited
2014-05-01
2015-04-30
MPCNHS Limited
2013-05-01
2014-04-30
MPCNHS Limited
2013-04-30
MPCNHS Limited
2014-04-30
MPCNHS Limited
2014-04-30
MPCNHS Limited
2015-04-30
2016-02-05