Notes And Other Explanatory Information [Abstract]
Blackrock Energy & Resources Income Trust PLC - Filing #3445299
| Concept |
2022-12-01 to 2023-11-30 |
|---|---|
| Notes and other explanatory information [abstract] | |
| Disclosure of accounting judgements and estimates [text block] |
(p) Critical accounting estimates and judgements
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| Disclosure of accrued expenses and other liabilities [text block] |
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| Disclosure of auditors' remuneration [text block] |
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| Disclosure of basis of consolidation [text block] |
(b) Basis of consolidation
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| Disclosure of basis of preparation of financial statements [text block] |
(a) Basis of preparation
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| Disclosure of borrowings [text block] |
14. Bank overdraft
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| Disclosure of collateral [text block] |
Collateral
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| Disclosure of commitments and contingent liabilities [text block] |
21. Contingent liabilities
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| Disclosure of credit risk [text block] |
(b) Counterparty credit risk
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| Disclosure of deferred taxes [text block] |
As at 30 November 2023, the Company has not recognised a deferred tax asset of £285,000 (2022: £31,000
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| Disclosure of derivative financial instruments [text block] |
Over-the-counter (OTC) financial derivative instruments
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| Disclosure of dividends [text block] |
8. Dividends
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| Disclosure of effect of changes in foreign exchange rates [text block] |
(ii) Market risk arising from foreign currency risk
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| Disclosure of fair value measurement [text block] |
The fair value hierarchy has the following levels:
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| Disclosure of fee and commission income (expense) [text block] |
4. Investment management fee
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| Disclosure of finance income (cost) [text block] |
6. Finance costs
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| Disclosure of financial instruments [text block] |
(d) Valuation of financial instruments
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| Disclosure of financial instruments at fair value through profit or loss [text block] |
Fair values of financial assets and financial liabilities
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| Disclosure of financial risk management [text block] |
18. Risk management policies and procedures
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| Disclosure of income tax [text block] |
7. Taxation
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| Disclosure of interest income [text block] |
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| Disclosure of interest income (expense) [text block] |
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| Disclosure of investments accounted for using equity method [text block] |
10. Investments held at fair value through profit or loss
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| Disclosure of liquidity risk [text block] |
(c) Liquidity risk
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| Disclosure of market risk [text block] |
(a) Market risk
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| Disclosure of net asset value attributable to unit-holders [text block] |
9. (Loss)/earnings and net asset value per ordinary share
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| Disclosure of objectives, policies and processes for managing capital [text block] |
(e) Capital management policies and procedures
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| Disclosure of other operating expense [text block] |
5. Other operating expenses
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| Disclosure of prepayments and other assets [text block] |
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| Disclosure of related party [text block] |
19. Related party disclosure
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| Disclosure of reserves within equity [text block] |
17. Reserves
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| Disclosure of revenue [text block] |
3. Income
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| Disclosure of share capital, reserves and other equity interest [text block] |
16. Called up share capital
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| Disclosure of subsidiaries [text block] |
11. Investment in subsidiary
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| Disclosure of tax receivables and payables [text block] |
(a) Analysis of charge/(credit) for the year
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| Disclosure of trade and other payables [text block] |
13. Other payables
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| Disclosure of trade and other receivables [text block] |
12. Other receivables
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| Disclosure of treasury shares [text block] |
During the year ended 30 November 2023, 4,200,000 shares were bought back into treasury for a net consideration after costs
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