Abbreviated Company Accounts - HENRY COOPER CONSULTANTS LIMITED

1Accounting Policies

Basis of measurement and preparation of accounts
The accounts 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 represents the total invoice value, excluding value added tax, of sales made during the year and derives from the provision of services falling within the company's ordinary activities.

Tangible assets depreciation policy
Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:
Plant and machinery - 33.3% Reducing balance
Fixtures, fittings
and equipment - 15% Reducing balance

Other accounting policies
Deferred taxation
The charge for taxation is based on the results for the year and takes into account taxation deferred
because of timing differences between the treatment of certain items for taxation and accounting
purposes. In accordance with Financial Reporting Standard 19, provision is made for deferred tax in
respect of all timing differences that have been originated but not reversed by the balance sheet date.
Deferred tax assets are recognised when it is more likely than not that the asset will be recovered.
Deferred tax is measured using rates that have been enacted by the balance sheet date. Deferred tax balances are not discounted.