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Dencas By Design Limited
04566402
2016-11-30
30879
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30979
39417
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30979
39417
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31000
110173
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24902
32043
24902
32043
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.
In respect of long-term contracts and contracts for on-going services, turnover represents the value of work done in the year, including estimates of amounts not invoiced. Turnover in respect of long-term contracts and contracts for on-going services is recognised by reference to the stage of completion.
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance
for obsolete and slow moving items.
Work in progress
Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress.
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
Reducing Balance Basis
0.2000
Motor Vehicles
Reducing Balance Basis
0.2500
85508
85508
60606
53465
7141
85508
85508
60606
53465
7141
Ordinary
1000
1
1000
1000
Ordinary
1
100
100
100
2017-08-07
Mrs T Lewis
true
true
true
true
xbrli:shares
iso4217:GBP
xbrli:pure
Dencas By Design Limited
2015-12-01
2016-11-30
Dencas By Design Limited
2014-12-01
2015-11-30
Dencas By Design Limited
2014-11-30
Dencas By Design Limited
2015-11-30
Dencas By Design Limited
2015-11-30
Dencas By Design Limited
2016-11-30
2017-08-14