true
Barber and Clarke Limited
03530932
2016-06-30
287248
305682
287250
305684
2
2
287250
305684
287250
305684
282231
296065
77733
101676
359964
397741
308361
325135
8827
7565
42776
65041
5019
9619
5019
9619
Basis 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 January 2015).
Turnover
The turnover shown in the profit and loss account represents the value of goods and services provided during the year.
In respect of long-term contracts and contracts for on-going services, turnover represents the value of work done in the year, including estimates of amounts not invoiced. Turnover in respect of long-term contracts and contracts for on-going services is recognised by reference to the stage of completion.
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance
for obsolete and slow moving items.
Hire purchase agreements
Assets held under hire purchase agreements are capitalised and disclosed under tangible fixed
assets at their fair value. The capital element of the future payments is treated as a liability and
the interest is charged to the profit and loss account on a straight line basis.
Operating lease agreements
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight line basis over the period of the lease.
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.
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.
Plant & Machinery
straight line
0.2000
Motor Vehicles
straight line
0.2500
Equipment
straight line
0.2000
74638
74638
69619
65019
4600
74638
74638
69619
65019
4600
Ordinary
1000
1
1000
1000
Ordinary
1
2
2
2
2017-03-29
P A Barber
true
true
true
true
xbrli:shares
iso4217:GBP
xbrli:pure
Barber and Clarke Limited
2015-07-01
2016-06-30
Barber and Clarke Limited
2014-07-01
2015-06-30
Barber and Clarke Limited
2014-06-30
Barber and Clarke Limited
2015-06-30
Barber and Clarke Limited
2015-06-30
Barber and Clarke Limited
2016-06-30
2017-03-29