Accounts filed on 30-11-2014
Accounts filed on 30-11-2014
trueThe Highgrove Clinic Limited083126452014-11-30-153255-5437-153155-5337100100-153155-5337470390-106116-5337-262193-221952979723911235779169172877053227009115951560771685815607716858Basis 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.
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 at a constant rate of charge on the balance of capital repayments outstanding.
Finance lease agreements
Where the company enters into a lease which entails taking substantially all the risks and rewards
of ownership of an asset, the lease is treated as a finance lease. The asset is recorded in the
balance sheet as a tangible fixed asset and is depreciated in accordance with the above
depreciation policies. Future instalments under such leases, net of finance charges, are included within creditors. Rentals payable are apportioned between the finance element, which is charged to the profit and loss account at a constant rate of charge on the balance of capital repayments outstanding, and the capital element which reduces the outstanding obligation for future instalments.
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.Plant & MachineryReducing balance0.2000Fixtures & FittingsReducing balance0.2000Computer EquipmentStraight line0.2500Improvements to property - CostStraight line0.100019432417961176363382471103371441943241796117636338247110337144470390Ordinary shares1001100100Ordinary shares11001001002015-08-26Mr C J Harrisontruetruetruetruexbrli:sharesiso4217:GBPxbrli:pureThe Highgrove Clinic Limited2013-12-012014-11-30The Highgrove Clinic Limited2012-11-292013-11-30The Highgrove Clinic Limited2012-11-28The Highgrove Clinic Limited2013-11-30The Highgrove Clinic Limited2013-11-30The Highgrove Clinic Limited2014-11-30 2015-08-27
