true
Juno Woods Limited
08736231
2015-10-31
-2055
-1082
-2053
-1080
2
2
-2053
-1080
-2053
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-2053
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592468
587468
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578473
4274
7915
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).
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance
for obsolete and slow moving items.
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.
A Ordinary
1
1
1
1
B Ordinary
1
1
1
1
A Ordinary
1
1
1
1
B Ordinary
1
1
1
1
2016-03-22
J A Parsons
H J Scott
Director
true
true
true
true
xbrli:shares
iso4217:GBP
xbrli:pure
Juno Woods Limited
2014-11-01
2015-10-31
Juno Woods Limited
2014-01-01
2014-10-31
Juno Woods Limited
2013-12-31
Juno Woods Limited
2014-10-31
Juno Woods Limited
2014-10-31
Juno Woods Limited
2015-10-31
2016-03-31