true
Pocock Electrical Limited
05905758
2016-09-30
55522
24552
55524
24554
2
2
55524
24554
6430
3918
10281
4712
72235
33184
40083
13592
84040
82821
124123
96413
83962
82613
40161
13800
32152
19592
32152
19592
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 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.
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. 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 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.
Motor Vehicles
Reducing balance
0.2500
Equipment
Reducing balance
0.2500
64922
41641
23281
32770
22049
10721
64922
41641
23281
32770
22049
10721
10281
4712
Ordinary
1000
1
1000
1000
Ordinary
1
2
2
2
2017-06-23
Mr D Pocock
true
true
true
true
xbrli:shares
iso4217:GBP
xbrli:pure
Pocock Electrical Limited
2015-10-01
2016-09-30
Pocock Electrical Limited
2014-10-01
2015-09-30
Pocock Electrical Limited
2014-09-30
Pocock Electrical Limited
2015-09-30
Pocock Electrical Limited
2015-09-30
Pocock Electrical Limited
2016-09-30
2017-06-26