Accounts filed on 29-02-2016
Accounts filed on 29-02-2016
trueBoston Hale Holdings Limited089172972016-02-2945253046253100010001000462531000462531000-46551910004665190100010001000100051177205117720Basis 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 January 2015).
Financial Instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.
Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
51177205117725117720511772Ordinary1000110001000Ordinary11000100010002016-11-29Mr G Haletruetruetruetruexbrli:sharesiso4217:GBPxbrli:pureBoston Hale Holdings Limited2015-03-012016-02-29Boston Hale Holdings Limited2014-03-012015-02-28Boston Hale Holdings Limited2014-02-28Boston Hale Holdings Limited2015-02-28Boston Hale Holdings Limited2015-02-28Boston Hale Holdings Limited2016-02-29 2016-11-29
