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Preparing basic financial statements




               EQUITY AND LIABILITIES

               Equity
               Share capital                                                            X

               Irredeemable preference share capital                                    X

               Share premium                                                            X

               Retained earnings                                                        X           X
                                                                                        ––




               Non-current liabilities

               Loan notes                                                               X
                                                                                        ––




               Current liabilities

               Trade and other payables                                                 X
               Overdrafts                                                               X

               Tax payable                                                              X

                                                                                        ––          ––
               Total equity and liabilities                                                         X

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