Accounts filed on 30-06-2014

trueMosscraft Limited044708422014-06-3030980127969349169546158722181892181892491695461587198707212616690402674203140402124203484174477718881916898002696188819166284550000550000550000550000Basis of accounting The financial statements have been prepared under the historical cost convention, modified to include the revaluation of certain fixed assets, 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 rents and similar charges receivable. 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. 550000550000550000550000198707212616Ordinary1000110001000Ordinary12222015-03-19E Mooretruetruetruetruexbrli:sharesiso4217:GBPxbrli:pureMosscraft Limited2013-07-012014-06-30Mosscraft Limited2012-07-012013-06-30Mosscraft Limited2012-06-30Mosscraft Limited2013-06-30Mosscraft Limited2013-06-30Mosscraft Limited2014-06-30 2015-03-24