Heather Gard Ltd |
Notes to the Accounts |
for the period from 2 August 2023 to 31 August 2024 |
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1 |
Accounting policies |
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Basis of preparation |
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The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
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Turnover |
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Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. |
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Taxation |
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Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. |
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Current or deferred taxation assets and liabilities are not discounted. |
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Current tax is recognised as the amount of tax payable using tax rates and laws that have been enacted or substantively enacted by the balance sheet date. |
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2 |
Employees |
2024 |
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Number |
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Average number of persons employed by the company |
0 |
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3 |
Debtors |
2024 |
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£ |
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Trade debtors |
1,000 |
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4 |
Creditors: amounts falling due within one year |
2024 |
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£ |
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Taxation and social security costs |
1,221 |
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Other creditors |
2,112 |
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3,333 |
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5 |
Other information |
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Heather Gard Ltd is a private company limited by shares and incorporated in England. Its registered office is: |
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4 Lockmead Road |
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London |
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N15 6BX |