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Duncan Little Hypnotherapy

Hypnotherapy helps stop smoking

It’s that time of year when we start to think ahead to the Spring and plan those all important New Year resolutions! Perhaps one of the most common plans for a fresh start is to stop smoking. Solution Focused Hypnotherapy can help someone who is determined to quit the habit for good.

Duncan Little, a fully qualified and insured Solution Focused Hypnotherapy practitioner based at the prestigious Observatory Practice says, “Quitting smoking can be easy and the session provides a full explanation for the psychology behind the habit and how we can stop for good.”

“Even a small habit of a few cigarettes a day can have a big effect on both finances and health.”

“Smoking really is a dying habit and this one-off session, which lasts a couple of hours, can really cement permanent change whereby, with willpower, the client can leave my practice and simply not smoke again.”

The stop smoking hypnotherapy session works with the practitioner explaining why the brain fools us into thinking it is acceptable to smoke.

It includes 45 minutes of hypnosis, which allows the subconscious mind to understand it does not need cigarettes!

“We explain with clients who want to stop smoking why we think in the way that we do. The hypnosis part is a key stage to cementing the change and it means that the brain really “gets the message” to help it stop the habit.”

“The aim of every session is for the client can leave the consulting room a non-smoker – with enhanced willpower for a brighter future!”

Solution Focused Hypnotherapy can also be used to help to take control over other aspects of our lives, ranging from stress management through to eating and even improving our confidence.

“This is a good time of the year to sit down with a Solution Focused Hypnotherapy practitioner to see how you can get the best out of your life and what steps you can take to realise your full potential.”

Chartered Surveyor Plymouth Dilapidations Expert

Plymouth Chartered
Surveyor – Dilapidations

Plymouth based Chartered Surveyor Richard Wood of Gemstock Chartered Surveyors gives an accounting perspective on property and dilapidations.

Property is typically thought to represent approximately 10% of business cost.

Commercial companies should accrue for dilapidation liabilities of the properties they lease both annually and for end of term cash outflow (dilapidations liabilities and claims settlement).

By way of example:

Total estimated dilapidations (end of term cash outflow) = £300,000 for 10 properties = £30,000 per property.

If each property averages 1,000 sq ft then £30,000/1,000 = £30 per sq ft dilapidations.

If each property has 10-year lease terms then in simple terms the annual accrual for dilapidations to each property should be £30/10 = £3 per sq ft per annum.

Put another way in this example the accrual for dilapidations provision equates to £3,000 per property per ‘lease year’.

Hence, commercial companies are well advised to calculate and provision for their dilapidation liabilities and to take early professional advice on ways to mitigate dilapidations at lease end.

IFRS = International Financial Reporting Standards and IAS37 Provisions

1)     Provisions should be recognised in company accounts when an entity has a present obligation because of a past event and

2)     It is probable an outflow of resources will be required to settle the obligation and

3)     A reliable estimate can be made of the obligation.

The amount of provision is the best estimate of expenditure required to settle the present obligation at the end of the reporting period.

The dilapidations jigsaw

UK commercial leases and licences and related legal documentation can be complex and difficult to decipher.  Dilapidation claims can potentially be litigious.

Statute in the form of Section 18 of The Landlord and Tenant Act 1927 places a cap on damages in dilapidations in England and Wales in certain circumstances.

Protocols and procedures for handling dilapidations claims initially set by the Royal Institution of Chartered Surveyors (RICS) have been affected by the introduction of the Civil Procedure Rules (CPR) Pre-Action Protocol for Claims for Damages in relation to the physical state of Commercial Property at Termination of a Tenancy (The “Dilapidations Protocol”) which came into force on 1st January 2012.

Dilapidation liabilities vary from property to property as there are a host of factors that interplay – building age, type, character, location, lease clauses, licence obligations, extent of alterations undertaken, repairs undertaken or lack of repairs, the state of the economy and national and local property market, future landlord intentions, tax and legislation changes etc.  The list goes on and on.

Unravelling and understanding the realistic dilapidation liabilities of a property at a point in time requires a comprehensive and specialised understanding of how all these factors interplay.

Gemstock Chartered Surveyors specialise in dilapidations and related matters and for more information contact Richard Wood on 01752 492656. Email Richard at rwood@gemstock.co.uk or visit the company website at www.gemstock.co.uk