true
Juha.co.uk Limited
05424904
2015-06-30
92145
97084
93145
98084
1000
1000
93145
98084
93145
98084
17978
24334
925594
706821
943572
731155
771368
633558
164559
91422
7645
6175
75167
73750
68750
73750
6417
0
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.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over
the useful economic life of that asset as follows:
Goodwill-Straight line over 30 years
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance
for obsolete and slow moving items.
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.
Equipment
Method for Equipment
0.0000
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
150000
150000
81250
76250
5000
11422
4805
6617
5005
4805
200
161422
154805
6617
86255
81055
5200
Ordinary A
850
1
850
850
Ordinary B
150
1
150
150
Ordinary A
1
850
850
850
Ordinary B
1
150
150
150
2016-03-01
Mr J D Holopainen
true
true
true
true
xbrli:shares
iso4217:GBP
xbrli:pure
Juha.co.uk Limited
2014-07-01
2015-06-30
Juha.co.uk Limited
2013-01-01
2014-06-30
Juha.co.uk Limited
2012-12-31
Juha.co.uk Limited
2014-06-30
Juha.co.uk Limited
2014-06-30
Juha.co.uk Limited
2015-06-30
2016-03-10