Accounts filed on 31-03-2015


true 08941801 RACKHAM PLANNING LIMITED 2015-03-31 3400 4534 4534 1134 1134 3400 16075 26925 43000 43000 46400 20150 680 25570 10 25560 25570 true true true true 2015-12-15 Stuart Rackham Basis of preparation The full financial statements, from which these abbreviated accounts have been extracted, have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (Effective April 2008). Turnover Turnover represents amounts chargeable, net of value added tax, in respect of the sale of goods and services to customers. Plant and Machinery Straight Line 25.00 Fixtures and Fittings Straight Line 25.00 Deferred tax Deferred tax is recognised, without discounting, in respect of all timing differences between the treatment of certain items for taxation and accounting purposes, which have arisen but not reversed by the balance sheet date, except as required by the FRSSE. Deferred tax is measured at the rates that are expected to apply in the periods when the timing differences are expected to reverse, based on the tax rates and law enacted at the balance sheet date. Financial instruments Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as 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. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as interest expense in the profit and loss account Pensions The company operates a defined contribution pension scheme. Contributions are recognised in the profit and loss account in the period in which they become payable in accordance with the rules of the scheme. xbrli:shares xbrli:pure iso4217:GBP iso4217:GBP RACKHAM PLANNING LIMITED 2014-03-172015-03-31 RACKHAM PLANNING LIMITED 2014-03-17 RACKHAM PLANNING LIMITED 2015-03-31 2015-12-17