Accounts filed on 31-03-2015
Accounts filed on 31-03-2015
trueMOCHA COFFEE HOUSES LIMITED005656582015-03-3140699637836040799637936010001000407996379360140165408136379525407434378699996115153417395393852137980112619279415281233702826702826Basis 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).
Depreciation
No provision has been made for depreciation in respect of the freehold building as the company has a policy and practice of regular repair and maintenance.As a consequence,in the opinion of the director,any depreciation charge and accumulated depreciation would be immaterial due to the long useful economic life and high residual value of the property. Carrying values are reviewed for impairment annually.
The carrying values of tangible fixed assets are reviewed for impairment in periods if events or
changes in circumstances indicate the carrying value may not be recoverable.
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 & Fittingsreducing balance0.150045244524382236981244524452438223698124Ordinary4500145004500Preference5001500500Ordinary1500500500Preference15005005002015-12-15C.G.C. DEERING truetruetruetruexbrli:sharesiso4217:GBPxbrli:pureMOCHA COFFEE HOUSES LIMITED2014-04-012015-03-31MOCHA COFFEE HOUSES LIMITED2013-04-012014-03-31MOCHA COFFEE HOUSES LIMITED2013-03-31MOCHA COFFEE HOUSES LIMITED2014-03-31MOCHA COFFEE HOUSES LIMITED2014-03-31MOCHA COFFEE HOUSES LIMITED2015-03-31 2015-12-15
