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St. John Cooper Associates Limited
02050450
2015-10-31
-60469
-112488
-13439
-65458
120
120
46910
46910
-13439
-65458
-13439
-65458
-18726
-70866
18726
76641
0
5775
0
5655
0
120
5287
5408
684
805
4603
4603
Basis of accounting
The accounts have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
The accounts have been prepared on the going concern basis as the directors have
indicated their willingness to fund the activities of the company for the
foreseeable future.
Consolidation
In the opinion of the directors, the company and its subsidiary undertakings comprise a small group. The company has therefore taken advantage of the
exemption provided by Section 398 of the Companies Act 2006 not to prepare group accounts.
Turnover
The turnover shown in the profit and loss account represents amounts invoiced during the year, exclusive of Value Added Tax.
Pension costs
The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company. The annual contributions payable are charged to the profit and loss account.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date
where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more tax, with the following exceptions: Deferred tax is measured on a discounted/an undiscounted basis at the tax rates that are expected to apply in the periods in
which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.
Fixed Assets
All fixed assets are initially recorded at cost.
Financial Instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.
Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
Fixtures & Fittings
Reducing balance
0.1500
8221
8221
7537
7416
121
4603
4603
12824
12824
7537
7416
121
Ordinary
10000
1
10000
10000
Ordinary
1
120
120
120
2016-07-26
Mr K J Cooper
true
true
true
true
xbrli:shares
iso4217:GBP
xbrli:pure
St. John Cooper Associates Limited
2014-11-01
2015-10-31
St. John Cooper Associates Limited
2013-11-01
2014-10-31
St. John Cooper Associates Limited
2013-10-31
St. John Cooper Associates Limited
2014-10-31
St. John Cooper Associates Limited
2014-10-31
St. John Cooper Associates Limited
2015-10-31
2016-07-28