Accounts filed on 31-12-2014
Accounts filed on 31-12-2014
trueHARMONY CHILDREN'S SERVICES LIMITED073507252014-12-3111412-916711512-906710010011512-90674815658216327-2485-10821-370018670210538575881683843331135014425703337027148345162714834516Basis 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).
Going Concern
The financial statements have also been prepared on the going concern basis which assumes that the company secures the continued support of the shareholders, directors and of its bankers.
Turnover
The turnover shown in the profit and loss account represents amounts invoiced during the year.
Hire purchase agreements
Assets held under hire purchase agreements are capitalised and disclosed under tangible fixed
assets at their fair value. The capital element of the future payments is treated as a liability and
the interest is charged to the profit and loss account on a straight line basis.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not
reversed at the balance sheet date where transactions or events have occurred at that date that
will result in an obligation to pay more, or a right to pay less or to receive more tax, with
the following exceptions:
Provision is made for tax on gains arising from the revaluation (and similar fair value adjustments)
of fixed assets, and gains on disposal of fixed assets that have been rolled over into replacement
assets, only to the extent that, at the balance sheet date, there is a binding agreement to dispose
of the assets concerned. However, no provision is made where, on the basis of all available
evidence at the balance sheet date, it is more likely than not that the taxable gain will be rolled
over into replacement assets and charged to tax only where the replacement assets are sold.
Deferred tax assets are recognised only to the extent that the directors consider that it is more
likely than not that there will be suitable taxable profits from which the future reversal of the
underlying timing differences can be deducted.
Deferred tax is measured on an undiscounted basis at the tax rates that are expected
to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or
substantively enacted at the balance sheet date.
Fixed Assets
All fixed assets are initially recorded at cost.
Fixtures & FittingsBased on reducing balance0.2000Motor VehiclesBased on reducing balance0.2500Leasehold PropertyBased on reducing balance0.200048233482332108513717736848233482332108513717736848156582A Ordinary2712727B Ordinary3913939C Ordinary3413434A Ordinary1272727B Ordinary1393939C Ordinary1343434All shares rank pari passu on a winding up or dissolution of the company and each share carries entitlement to one vote. Control
The company was under the control of the directors/shareholder throughout the current
and previous year.2015-04-11Mr. P N Frasertruetruetruetruexbrli:sharesiso4217:GBPxbrli:pureHARMONY CHILDREN'S SERVICES LIMITED2014-01-012014-12-31HARMONY CHILDREN'S SERVICES LIMITED2013-01-012013-12-31HARMONY CHILDREN'S SERVICES LIMITED2012-12-31HARMONY CHILDREN'S SERVICES LIMITED2013-12-31HARMONY CHILDREN'S SERVICES LIMITED2013-12-31HARMONY CHILDREN'S SERVICES LIMITED2014-12-31 2015-06-09
