Accounts filed on 30-04-2015

true03476003Tri Hospitality Consulting Limited2015-04-3047950982152441168173633653116865963698215489407257948940725791601601880521880524894072579truetruetruetrue2016-01-30Jonathan N LangstonDavid J BaileyDirector-140397-116758-1670April 2008Intangible AssetsDevelopment expenditure is normally written off in the year of expenditure, however expenditure incurred on specific projects is capitalised when recoverability can be foreseen with reasonable certainty and is amortised in relation to sales from such projects.Tangible AssetsFixed assets are shown at historical cost.Depreciation is provided, after taking account of any grants receivable, at the following annual rates in order to write off each asset over its estimated useful life.TaxationCorporation tax payable is provided on taxable profits at the current rates.Provision is made for deferred taxation in so far as a liability or asset has arisen as a result of transactions that had occurred by the balance sheet date and have given rise to an obligation to pay more tax in the future, or the right to pay less tax in the future. An asset has not been recognised to the extent that the transfer of economic benefits in the future is uncertain. Deferred tax assets and liabilities recognised have not been discounted.Pension CostsThe company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.Foreign CurrencyTransactions in foreign currency are translated at the foreign exchange rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are translated at the exchange rate ruling at that date. Foreign exchange gains and losses are recognised in the income statement. Non-monetary assets and liabilities that are measured in terms of historical cost in a foreign currency are translated using the exchange rate at the date of the transaction.TurnoverTurnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.GoodwillGoodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.LeasesAssets held under finance leases and hire purchase contracts are capitalised in the balance sheet at their fair value and depreciated over their expected useful lives. The interest element of leasing payments represents a constant proportion of the capital balance outstanding and is charged to the profit and loss account over the period of the lease. All other leases are regarded as operating leases and the payments made under them are charged to the profit and loss account on a straight line basis over the lease term.Leasing CommitmentsRentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the term of the lease.Assets held under finance leases, which are those where substantially all the risks and rewards of ownership of the asset have passed to the company, are capitalised in the balance sheet and are depreciated over their useful lives The capital element of future obligations under the lease is included as a liability in the balance sheet The interest element of the rental obligations is charged to the profit and loss account over the period of the lease and represents a constant proportion of the balance of capital repayments outstanding.For sale and leaseback agreements the commercial substance of the leaseback is taken into account when deciding on the correct accounting treatment For sale and leaseback agreements which are of a rental nature (Jonathan N Langston71047104Mark I DickensDavid J Bailey37443744Ordinary shares112200.111221122Class B shares31.0033Ordinary shares0.11122112211216Class B shares1.003332290629389489407257911251125631261863434692807813970106962563600000000There were no related party transactions in the period under review.There were no transactions with directors in the period under review.Controlling PartyThe Company was under the control of the directors and shareholders in the period under review.xbrli:sharesiso4217:GBPxbrli:purehttp://www.companieshouse.gov.uk/2013-05-012014-04-30http://www.companieshouse.gov.uk/2014-05-012015-04-30http://www.companieshouse.gov.uk/2014-04-30http://www.companieshouse.gov.uk/2015-04-30http://www.companieshouse.gov.uk/2013-04-30http://www.companieshouse.gov.uk/2014-04-30 2016-04-30