Accounts filed on 31-07-2016


trueThe Spanish Nursery Ltd080935412016-07-31864979386439793000300038643979386439792384197517366296391975031614100643439686312711480200414802004Basis 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). Turnover The turnover shown in the profit and loss account represents amounts invoiced during the year. In respect of long-term contracts and contracts for on-going services, turnover represents the value of work done in the year, including estimates of amounts not invoiced. Turnover in respect of long-term contracts and contracts for on-going services is recognised by reference to the stage of completion. 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.EquipmentMethod for Equipment0.00005693479489942132790142356934794899421327901423Ordinary3000130003000Ordinary13000300030002017-03-22Mrs A Fenton-Sharptruetruetruetruexbrli:sharesiso4217:GBPxbrli:pureThe Spanish Nursery Ltd2015-08-012016-07-31The Spanish Nursery Ltd2014-08-012015-07-31The Spanish Nursery Ltd2014-07-31The Spanish Nursery Ltd2015-07-31The Spanish Nursery Ltd2015-07-31The Spanish Nursery Ltd2016-07-31 2017-03-22