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Chester Fireplace & Heating Centre Limited
06698120
2014-09-30
35780
15738
35882
15840
102
102
35882
15840
3500
0
39382
15840
33052
12594
54886
45779
87938
58373
13439
17472
57236
40276
17263
625
6330
3246
6330
3246
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, exclusive of Value Added Tax.
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance
for obsolete and slow moving items.
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.
Motor Vehicles
Reducing Balance Basis
0.2500
Equipment
Reducing Balance Basis
0.2500
7005
3738
6600
-3333
675
492
1225
-1042
7005
3738
6600
-3333
675
492
-1042
1225
Ordinary
1000
1
1000
1000
Ordinary
1
102
102
102
2015-07-30
Mr DJ Clarke
true
true
true
true
xbrli:shares
iso4217:GBP
xbrli:pure
Chester Fireplace & Heating Centre Limited
2013-10-01
2014-09-30
Chester Fireplace & Heating Centre Limited
2012-10-01
2013-09-30
Chester Fireplace & Heating Centre Limited
2012-09-30
Chester Fireplace & Heating Centre Limited
2013-09-30
Chester Fireplace & Heating Centre Limited
2013-09-30
Chester Fireplace & Heating Centre Limited
2014-09-30
2015-07-31