Financial Statements

Cash

Current asset (Cash and cash equivalents)

Deposits (at call)

Current asset (Cash and cash equivalents)

Trade debtors

Current asset (Trade and other receivables)
Less: Allowance for doubtful debts

Sundry debtors

Current asset (Trade and other receivables)

Prepayments

Current asset

Inventories

Current asset
- Raw materials
- Work in progress
- Finished goods

Investment in listed firms

Non-current asset

Land (at valuation)

Non-current asset (Property, plant & equipment)

Buildings (at cost)

Non-current asset (Property, plant & equipment)
Less: Accumulated depreciation - Buildings

Plant & equipment

Non-current asset (Property, plant & equipment)
Less: Accumulated depreciation - Plant & equipment

Leased assets

Non-current asset
Less: Accumulated depreciation - Leased assets

Goodwill

Non-current asset (Intangible assets)
Less: Accumulated impairment

Patents

Non-current asset (intangible assets)

Trade creditors

Current liability (Trade and other creditors)

Sundry creditors and accruals

Current liability (Trade and other creditors)

Loans

Liability
Can be both current and/or non-current (check additional information)

Debentures

Liability
Can be both current and/or non-current (check additional information)

Lease liabilities

Liability
Can be both current and/or non-current (check additional information)

Current tax payable

Current liability

Deferred tax liability

Non-current liability

Provisions

Liability
Can be both current and/or non-current (check additional information)

Share capital

Equity

Revaluation surplus

Equity

Retained earnings

Equity