Accounts filed on 31-01-2014


trueMiddlefield Properties Limited037519292014-01-31527632502256527634502258225276345022582803677273998333313113242241-404438-42172351140655030210696812857974675954613229333118373574936639644185558037315643658384Basis 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). Turnover The Turnover shown in the profit and loss account represents the realisable value of work undertaken during the year, exclusive of Value Added Tax. Investment properties In accordance with SSAP 19 Investment Properties are revalued annually and any surplus or deficit arising is taken to an Investment Property Revaluation Reserve. No depreciation is charged or provided on such properties unless they comprise leasehold properties where the unexpired term of the lease is less than 20 years. Depreciation is one of many factors involved in the annual valuation and cannot be separately identified.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.Fixtures & Fittingsreducing balance0.2500174211742113236118411395373156436583847318037489853675805731801323611841139528036772739983Ordinary1000110001000Ordinary12222014-08-08S J Bratttruetruetruetruexbrli:sharesiso4217:GBPxbrli:pureMiddlefield Properties Limited2013-02-012014-01-31Middlefield Properties Limited2012-02-012013-01-31Middlefield Properties Limited2012-01-31Middlefield Properties Limited2013-01-31Middlefield Properties Limited2013-01-31Middlefield Properties Limited2014-01-31 2014-08-08