Abbreviated Company Accounts - THE GHM CONSULTANCY GROUP LIMITED
Abbreviated Company Accounts - THE GHM CONSULTANCY GROUP LIMITED
Registered Number 01865927
THE GHM CONSULTANCY GROUP LIMITED
Abbreviated Accounts
31 December 2013
THE GHM CONSULTANCY GROUP LIMITED Registered Number 01865927
Abbreviated Balance Sheet as at 31 December 2013
| Notes | 2013 | 2012 | |
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| £ | £ | ||
| Fixed assets | |||
| Investments | 2 |
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| Current assets | |||
| Debtors |
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| Cash at bank and in hand |
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| Creditors: amounts falling due within one year |
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| Net current assets (liabilities) |
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| Total assets less current liabilities |
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| Total net assets (liabilities) |
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| Capital and reserves | |||
| Called up share capital | 3 |
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| Profit and loss account |
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| Shareholders' funds |
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For the year ending 31 December 2013 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
Approved by the Board on
And signed on their behalf by:
THE GHM CONSULTANCY GROUP LIMITED Registered Number 01865927
Notes to the Abbreviated Accounts for the period ended 31 December 2013
1Accounting Policies
Basis of measurement and preparation of accounts
The full financial statements, from which these abbreviated accounts have been extracted, have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
Turnover policy
Turnover comprises revenue recognised by the company in respect of goods and services supplied
during the year, exclusive of Value Added Tax and trade discounts.
Other accounting policies
Investments are held at cost.
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.
Pensions
The company operates a stakeholder pension scheme for employees. The assets of the scheme are held separately from those of the company. The annual contributions are charged to the profit and loss account.
2Fixed assets Investments
£
Cost or valuation
At 1 January 2013 2100
Additions 1
Disposals -1,000
At 31 December 2013 1,101
Net book value
At 31 December 2013 1,101
At 31 December 2012 2,100
Subsidiary undertakings
The following were subsidiary undertakings of the company during the year:
Name Class of shares Holding
GHM Rock Townsend Limited Ordinary 100%
GHM Operations Limited Ordinary 100%
The aggregate of the share capital and reserves as at 31 December 2013 and
of the profit or loss for the yearended on that date for the subsidiary
undertakings were as follows:
Name Aggregate of Profit/(loss)
share capital and
reserves
GHM Rock Townsend Limited 100 0
GHM Operations Limited 1 0
Participating interests
The company holds an interest in the following entities:
Joint ventures
Name Country of Holding Year end
incorporation
Mentor Architecture LLP England 50% 30 June 2013
Name Aggregate of
share capital and
reserves Profit/(loss)
£ £
Mentor Architecture LLP 39,703 (6556)