true
Boston Computing Solutions Limited
06042889
2015-03-31
6821
10378
6921
10478
100
100
6921
10478
6921
10478
-14714
-12936
19466
25811
4752
12875
4682
12723
70
152
21635
23414
21635
23414
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 April 2008).
Turnover
The turnover shown in the profit and loss account represents amounts invoiced during the year, exclusive of Value Added Tax.
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.
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
Straight line
0.2500
Equipment
Straight line
0.2500
60139
60311
10027
-10199
38504
36897
11805
-10198
60139
60311
10027
-10199
38504
36897
-10198
11805
Ordinary
100
1
100
100
Ordinary
1
100
100
100
2015-12-29
Mr D Norman
true
true
true
true
xbrli:shares
iso4217:GBP
xbrli:pure
Boston Computing Solutions Limited
2014-04-01
2015-03-31
Boston Computing Solutions Limited
2013-04-01
2014-03-31
Boston Computing Solutions Limited
2013-03-31
Boston Computing Solutions Limited
2014-03-31
Boston Computing Solutions Limited
2014-03-31
Boston Computing Solutions Limited
2015-03-31
2015-12-29