Income Statement Turnover Cost of sales Gross profit Other Income Distribution costs Administrative expenses Other expenses

Financial cost Profit on ordinary activities before tax Corporation tax Profit on ordinary activities after tax

Statement of Financial Position ASSETS Non-current assets Property, Plant & Equipment Goodwill Other Intangible Assets Current Assets Inventories Trade and Other Receivables Cash and Cash Equivalents Total Assets EQUITY AND LIABILITIES Equity Share Capital Other Reserves Retained Earnings Non-Current Liabilities Long Term Borrowings Current Liabilities Trade and other Payables Short Term Borrowings Current Tax Payable Total Equity and Liabilities Statement of Change in Equity Opening Balance Dividends Comprehensive Income for the Year Balance at Dec 31

Statement of Cash Flow Cash Flows from operating activities Profit from operations Add Depreciation Add Loss on Sale of Fixed Asset Operating cash flow before working capital changes Decrease in inventories Increase in trade receivables Increase in trade payables Cash generated from operations Less Interest Paid:Bank overdraft Bank Loan Less Tax Paid Net Cash from Operating Activities Cash Flow from Investing Activities Payments to acquire tangible fixed assets Proceeds from sale of tangible fixed assets Net Cash Used in Investing Activities Cash Flow from Financing Activities Redemption of Ordinary shares Repayment of Bank Loan Dividends Paid : Final 2010 Interim Preference Net Cash Used in Financing Activities Net decrease in cash and cash equivalents Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year Net decrease in cash and cash equivalents

Profit form operations = Operating Profit + Overdraft interest + Loan interest