Company Westmill Community Association Type Small company/FRS102 Method Trial balance to be entered manually Version Last updated September 2017 Copyright VT Software Limited 2017 Cleared Notes/ Comments/ Outstanding points
For advice on using this workbook, click on the Template Instructions button at the right-hand end of the VT toolbar or choose the Topics command from the VT Final Accounts>Help menu.
This workbook is based on FRS 102 (as applied to small companies) and must be used for periods beginning on or after 1 January 2016. It can optionally be used for periods beginning on or after 1 January 2015.
The iXBRL tax computation in this workbook cannot be used for periods beginning before 1 April 2015 if the company is eligible for marginal rate relief.
Check List VT Final Accounts 1 10/31/2023
|**Template**|**history**|
|---|---|
|Version|Change|
|Sep 2017|Creditors note. Corporation tax is now included under_Taxation and social security costs_.|
||There is no requirement in the Small Company Accounts Regulations to show it separately.|
|Sep 2017|Profit and loss account. The words_ordinary activities_have been removed from the profit and|
||taxation rows.|
|Sep 2017|Chartered Accountants' assurance report. The spelling of the word_responsibilities_has been|
||corrected.|
|May 2017|The audit report has been updated in accordance with the FRC Bulletin:_Compendium of_|
||_illustrative auditor’s reports on United Kingdom private sector financial statements for periods_|
||_commencing on or after 17 June 2016_. Earlier adoption is allowed. However, the old audit|
||report is still included in the template with the sheet name_AuditOld._To use the old report,|
||click the_Sheets_button in the_Print_or_Generate iXBRL File_dialogs.|
|May 2017|Fixed asset investment note. Revaluation line added|
|May 2017|Current asset investment note added|
|May 2017|Chartered Accountants' reports. Web reference and reference to 07/16 AAF updated|
|Mar 2017|Notes to the accounts. The audit information note has been reformatted and tagged.|
||Companies House now accept the on-line filing of small company audited filleted accounts.|
||These do not contain an audit report but instead have an audit information note.|
|Mar 2017|Accounting policies - Basis of preparation. The words_as applied to small entities by section_|
||_1A of the standard_added.|
|Mar 2017|Accounting policies - Investments. Wording expanded|
|Mar 2017|Notes to the accounts. Other financial commitments note. The formula in the comparative|
||column has been corrected|
|Feb 2017|Tax computation. Expensive cars pool removed|
|Feb 2017|Statement of changes in equity._Profit for the financial year_text correctly automated|
|Nov 2016|First release|
History VT Final Accounts 2 10/31/2023
|**Westmill Community Association**
**Trial balance**
**AutoHide is on**
_Enter debits as + and credits as - [assets and expenses are debits]_
PROFIT AND LOSS ACCOUNT|Current year
Comparative
£
£|
|---|---|
|Turnover
Sales
Cost of sales
Purchases
Decrease/increase in stocks
Subcontractor costs
Direct labour
Carriage
Discounts allowed
Commissions payable
Other direct costs
Distribution costs
Distribution costs
Employee costs
Wages and salaries
Directors' salaries
Pensions
Bonuses
Employer's NI
Temporary staff and recruitment
Staff training and welfare
Travel and subsistence
Motor expenses
Entertaining
Premises costs
Rent
Rates
Service charges
Light and heat
Cleaning
Use of home
General admin
Telephone and fax
Postage
Stationery and printing
Courier services
Information and publications
Subscriptions
Bank charges
Insurance
Equipment expensed
Equipment hire
Software
Repairs and maintenance
Depreciation
Amortisation of goodwill
Bad debts
Sundry expenses
Legal and professional costs
Audit fees
Accountancy fees
Solicitors fees
Consultancy fees
Management fees
Advertising and PR
Other legal and professional
Other operating income
Other operating income
P/l on disposal
Land and buildings
Plant & machinery
Investments|(80,000)
(80,000)
80,000
80,000|
TB VT Final Accounts 3 10/31/2023
|**Westmill Community Association**
**Trial balance**
**AutoHide is on**
_Enter debits as + and credits as - [assets and expenses are debits]_|Current year
£||Comparative
£|
|---|---|---|---|
|Gain/loss on revaluation
Fixed asset investments
Current asset investments - listed
Current asset investments - unlisted
Income from investments
Income from investments
Interest receivable
Interest receivable
Interest payable
Interest payable
Non-equity dividends
Taxation
Corporation tax
Corporation tax - prior year adjustmen
Deferred tax|ts|||
|Retained (profit)/loss
BALANCE SHEET|0||0|
|Intangible FA
Cost - b/fwd
Cost - additions
Cost - disposals
Amortisation - b/fwd
Amortisation - provided in year
Amortisation - disposals
Land & buildings
Cost - b/fwd
Cost - additions
Cost - revaluation
Cost - disposals
Depn - b/fwd
Depn - charge for the year
Depn - revaluation
Depn - disposals
Plant & machinery
Cost - b/fwd
Cost - additions
Cost - disposals
Depn - b/fwd
Depn - provided in year
Depn - disposals
Motor vehicles
Cost - b/fwd
Cost - additions
Cost - disposals
Depn - b/fwd
Depn - provided in year
Depn - disposals
Investments in subsidiaries
B/fwd
Additions
Revaluation
Disposals
Other investments - listed
B/fwd
Additions
Revaluation
Disposals
Other investments - unlisted
B/fwd
Additions
Revaluation|2,555
(720)||2,555
(720)|
TB VT Final Accounts 4 10/31/2023
|**Westmill Community Association**
**Trial balance**
**AutoHide is on**
_Enter debits as + and credits as - [assets and expenses are debits]_|Current year
£||Comparative
£|
|---|---|---|---|
|Disposals
Stocks
Stocks
Debtors
Trade debtors
Due from group undertakings
Other debtors
Current asset investments
Listed
Unlisted
Cash at bank
Cash at bank
Creditors less than 1yr
Overdrafts
Bank loans
Finance lease and HP contracts
Trade creditors
Due to group undertakings
Corporation tax
Other taxes and social security
Proposed dividends
Accrued preference dividends
Non-equity preference shares
Other creditors
Creditors greater than 1yr
Bank loans
Finance lease and HP contracts
Trade creditors
Due to group undertakings
Non-equity preference shares
Other creditors
Deferred tax
B/fwd
Charged to the p/l account
Share capital
B/fwd
Shares issued
Shares redeemed
Share premium
B/fwd
On shares issued
Expenses of issue
Revaluation reserve
B/fwd
Profit and loss account
B/fwd
Equity dividends
Charged to other comprehensive
income
Gain on revaluation of land and
buildings
Deferred taxation arising on the
revaluation of land and buildings|200
3,872
31,890
(6,973)
(30,824)||200
3,872
31,890
(6,973)
(30,824)|
|Totals_(all should be zero)_||||
||0||0|
TB VT Final Accounts 5 10/31/2023
**Westmill Community Association Data not obtained from trial balance AutoHide is on** _Enter data in the white spaces Enter numbers as + unless indicated_ Current year Comparative Units (eg £ or £000) £ _include a trailing space_ Company registration number 08504884 Date Approval date of the accounts by the board 12/30/2021 Date Date of signing on the audit/accountants report Date of engagement letter (required for Date CA and ACCA reports) Person signing directors' report: Name of director V Pooley Or, name of secretary Name of director signing balance sheet V Pooley Address of registered office: Address line 1 Rear of John Barker Place Address line 2 Westmill City or town Hitchin County or region Herts Postcode SG5 2PG Name of senior statutory auditor Name of auditors/accountants Greydells Accounting Services Type of firm (eg Chartered Accountants) Accountants Address of auditors/accountants Address line 1 129b High Street Address line 2 City or town Stevenage County or region Herts Postcode SG1 3HS Prior year adjustments (+ for a gain; - for a loss) £ Correction of prior year errors Effect of retrospective changes in accounting policies More info on prior year adjustments Number Number Average number of persons employed by the company 2 2 Freehold land & buildings if revalued amounts shown in trial balance: £ £ historical cost
Data VT Final Accounts 6 10/31/2023
|**Westmill Community Association**
**Data not obtained from trial balance**
**AutoHide is on**
_Enter data in the white spaces Enter numbers as + unless indicated_|Current year|Current year|Comparative|
|---|---|---|---|
|cumulative depreciation based on cost||||
|Historical cost of fixed asset investments|£||£|
|Investments in subsidiaries
Other investments||||
||£||£|
|Amounts due after more than one year included in debtors||||
|Amounts included in creditors falling due for payment
after more than five years:|£||£|
|Payable otherwise than by installment
Payable by installment||||
||£||£|
|Secured bank loans included in creditors||||
|Capital commitments:|£||£|
|contracted||||
|Total future payments due under non-cancellable|£||£|
|operating leases||||
Data VT Final Accounts 7 10/31/2023
Registered number 08504884
## Westmill Community Association
Report and Accounts
31 March 2021
**Westmill Community Association Registered number: 08504884 Directors' Report**
The directors present their report and accounts for the year ended 31 March 2021.
## **Principal activities**
The company's principal activity during the year continued to provide a community service to the residents of Westmill Estate.
## **Directors**
The following persons served as directors during the year:
Joan Kirby Vicky Pooley Romina Whitelock Clare Billing
## **Small company provisions**
This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.
This report was approved by the board on 30 December 2021 and signed on its behalf.
V Pooley Director
9
## **Westmill Community Association Profit and Loss Account for the year ended 31 March 2021**
|**Turnover**
Cost of sales
**Err:511**
**Err:511**
**Err:511**
Err:511
**Err:511**|**2021**
**£**
80,000
(80,000)
-
-
-
-
-|**2020**
**£**
80,000
(80,000)|
|---|---|---|
|||-|
|||-|
|||-
-|
|||-|
10
**Westmill Community Association Registered number: Balance Sheet as at 31 March 2021**
08504884
|**Notes**
**Fixed assets**
Tangible assets
3
**Current assets**
Stocks
Debtors
4
Cash at bank and in hand
5
**Err:511**
**Err:511**
**Capital and reserves**
Profit and loss account
**Shareholder's funds**
**Creditors: amounts falling due**
**within one year**|**2021**
**£**
1,835
200
3,872
31,890
35,962
(6,973)
28,989
30,824
30,824
30,824|**2020**
**£**
1,835
200
3,872
31,890
35,962
(6,973)
28,989
30,824
30,824
30,824|**2020**
**£**
1,835
200
3,872
31,890
35,962
(6,973)
28,989
30,824
30,824
30,824|
|---|---|---|---|
|||||
||||30,824|
||||30,824|
||||30,824|
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
V Pooley Director Approved by the board on 30 December 2021
11
**Westmill Community Association Notes to the Accounts for the year ended 31 March 2021**
## **1 Accounting policies**
## _**Basis of preparation**_
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
|**2**
**Employees**
Average number of persons employed by the company
**3**
**Tangible fixed assets**
**Cost**
At 1 April 2020
At 31 March 2021
**Depreciation**
At 1 April 2020
At 31 March 2021
**Net book value**
At 31 March 2021
At 31 March 2020
**4**
**Debtors**
Trade debtors
**5**
**Creditors: amounts falling due within one year**
Other creditors|**2021**
**Number**
2
**2021**
**£**
3,872
**2021**
**£**
6,973|**2020**
**Number**
2|
|---|---|---|
|||**£**
2,555
**Plant and**
**machinery**
**etc**|
|||2,555|
|||720|
|||720|
|||1,835|
|||1,835|
|||**2020**
**£**
3,872|
|||**2020**
**£**
6,973|
12
## **Westmill Community Association Notes to the Accounts**
## **for the year ended 31 March 2021**
## **6 Other information**
Westmill Community Association is a private company limited by shares and incorporated in England. Its registered office is:
Rear of John Barker Place
Westmill Hitchin Herts SG5 2PG
13
## **Westmill Community Association Detailed profit and loss account for the year ended 31 March 2021**
_This schedule does not form part of the statutory accounts_
|**Sales**
Cost of sales
**Err:511**
**Err:511**|**2021**
**£**
80,000
(80,000)
-
-|**2020**
**£**
80,000
(80,000)|
|---|---|---|
|||-|
|||-|
14
## **Westmill Community Association Detailed profit and loss account for the year ended 31 March 2021**
_This schedule does not form part of the statutory accounts_
|**Sales**
Sales
**Cost of sales**
Other direct costs
**Administrative expenses**|**2021**
**£**
80,000
80,000
-|**2020**
**£**
80,000|
|---|---|---|
|||80,000|
||||
|||-|
15
## **Westmill Community Association Data for corporation tax computation**
Please check the tax computation carefully. VT Software Limited accepts no responsibility or liability for the correctness of the numbers, assumptions, tax rates and calculations in this template. You use this template and associated software entirely at your own risk. If in doubt, please consult a professional tax advisor.
Please note that the capital allowances sheet (CapAllow) provides a template for your own workings but does not automatically calculate allowances.
You must click the Re-evaluate AutoHide button if any numbers in the tax computation are changed. Rows with data on may remain hidden if you do not.
|Tax reference (10 digits no spaces)|||
|---|---|---|
|First day of return/accounting period
Last day of return/accounting period
First day of period covered by statutory accounts
Last day of period covered by statutory accounts
Err:511|4/1/2020
3/31/2021
4/1/2020
3/31/2021||
|Units|£||
||£||
|Profit /(loss) before tax per the accounts|-||
|Disallowable expenses|£||
|Entertainment
Legal & professional fees
Parking fines
Depreciation and profit/(loss) on sale of assets
Other|-
-||
|_Enter any further items directly into the adjustment of profits section on the TaxComp sheet_
Donations
£|||
|Qualifying donations to UK charities
Other donations|||
|Non-trading income|£||
|Interest receivable
Property income
Gain/(loss) on revaluation of investments
Franked investment income
Other income not taxable|-
-
-||
|Other adjustments|£||
|Finance lease adjustments|||
|Leased cars
Other operating lease adjustments|||
|---|---|---|
||£||
|Dividends payable on non-equity shares included in interest payable|-||
||£||
|Losses utilised|||
|**Westmill Community Association**
**Corporation tax computation**
**Tax reference**
**Period beginning**
**Period ending**
**Accounts period beginning**
**Accounts period ending**
**Adjustment of trading profits**
Err:511
Err:511
**Taxable profits**
Err:511
Err:511
**Days in accounting period falling in each tax year**
**Tax year**
Err:511
**Corporation tax payable**
**Tax year**
Err:511
Corporation tax payable|-
Err:511
Err:511
**Tax rate**
Err:511
Err:511
-
**Days falling**
**in tax year**
**Taxable**
**profit**|-|**0**
**1/04/20**
**31/03/21**
**1/04/20**
**31/03/21**
**£**
-|
|---|---|---|---|
||||-|
||||**£**
-|
|||Err:511
**Days falling**
**in tax year**||
||||-|
||||**Days in year**
Err:511
**Corp Tax**
Err:511
|
|||Err:511||
||||Err:511|
19
|**Westmill Community Association**
**Capital allowances**
**Tax reference**
**Period beginning**
**Period ending**
**Summary**
Total capital allowances|**0**
**1/04/20**
**31/03/21**
**£**|
|---|---|
||-|
20
|**Westmill Community Association**
**Chargeable gains**
**Tax reference**
**Period beginning**
**Period ending**
Gross chargeable gains
Allowable losses
Net chargeable gains|**0**
**1/04/20**
**31/03/21**
**£**
-
-|
|---|---|
||-|
_A computation of each gain or loss can be included below. The amounts should be tagged using the Set Tag (Comprehensive) button. In the Set Tag (Comprehensive) dialog, select 'Chargeable gains' in the drop down list at the top to see the available tags._
21
_Formula driven text is placed here and then referred to by cells in the main body of the accounts_
_To indicate that the company has only one director, or that the sole director is female, click on the Workbook Properties button (second button on the VT toolbar)_
## _Directors report and balance sheet_
The directors present their report and accounts for the year ended 31 March 2021.
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
for the year ended 31 March 2021 for the period ended 31 March 2021 for the period from 1 April 2020 to 31 March 2021
for the year ended 31 March 2021 for the year ended 31 March 2021 year
s
s' present their are
The directors acknowledge their responsibilities for
complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
The following persons served as directors during the year:
for the information of the directors only
## _Statement of directors responsibilities_
The directors are responsible for preparing the report and accounts in accordance with applicable law and regulations.
Company law requires the directors to prepare accounts for each financial year.
Under that law the directors have elected to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
Library VT Final Accounts 22 10/31/2023
## _Directors report and balance sheet_
Under company law the directors must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.
In preparing these accounts, the directors are required to:
select suitable accounting policies and then apply them consistently; make judgements and estimates that are reasonable and prudent;
prepare the accounts on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the accounts comply with the Companies Act 2006.
They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## _Accountants and auditors reports_
We have audited the accounts of Westmill Community Association for the year ended 31 March 2021 which comprise
the Profit and Loss Account, the Balance Sheet
## and the related notes
and notes to the accounts, including a summary of significant accounting policies . The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including
FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
give a true and fair view of the state of the company's affairs as at
31 March 2021 and of its profit for the year then ended;
As explained more fully in the Statement of Directors' Responsibilities, the directors are responsible for the preparation of the accounts and for being satisfied that they give a true and fair view. Our responsibility is to audit and express an opinion on the accounts in accordance with applicable law and International Standards on Auditing (UK and Ireland). Those standards require us to comply with the Auditing Practices Board's (APB's) Ethical Standards for Auditors.
In our opinion, based on the work undertaken in the course of the audit, the information given in the Directors' Report for the financial year for which the accounts are prepared is consistent with the accounts and has been prepared in accordance with applicable legal requirements.
In accordance with your instructions, we have prepared the accounts which comprise
from the accounting records of the company and on the basis of information and explanations you have given to us.
You consider that the company is exempt from an audit for the year ended 31 March 2021.
Library VT Final Accounts 23 10/31/2023
## _Directors report and balance sheet_
You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
financial year financial year.
In accordance with the engagement letter dated 30 December 1899
, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the accounts of the company which comprise
from the accounting records and information and explanations you have given to us.
You have acknowledged on the balance sheet as at 31 March 2021
your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
You consider that the company is exempt from the statutory requirement for an audit for the
## year.
We have reviewed the accounts of Westmill Community Association for the year ended 31 March 2021, which comprise
This report is made solely to the Company’s directors, as a body, in accordance with the terms of our engagement letter dated 30 December 1899.
Our review has been undertaken so that we might state to the company's directors those matters we have agreed with them in our engagement letter and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company’s directors as a body for our work, for this report or the conclusions we have formed.
so as to give a true and fair view of the state of the Company’s affairs as at 31 March 2021, and of its profit for the year then ended;
## _ACCA report_
This report is made solely to the Board of Directors of Westmill Community Association, as a body, in accordance with the terms of our engagement letter dated 30 December 1899.
Our work has been undertaken solely to prepare for your approval the accounts of Westmill Community Association and state those matters that we have agreed to state to the Board of Directors of Westmill Community Association, as a body, in this report
in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163.
in accordance with ICAEW Technical Release 07/16 AAF.
To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Westmill Community Association and its Board of Directors as a body for our work or for this report.
Library VT Final Accounts 24 10/31/2023
## _Directors report and balance sheet_
It is your duty to ensure that Westmill Community Association has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Westmill Community Association.
You consider that Westmill Community Association is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Westmill Community Association.
For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the
Library VT Final Accounts 25 10/31/2023
## **Westmill Community Association Workings at 31 March 2021**
|**Intangible fixed assets previous years**
Goodwill:
**Cost**
B/fwd
Additions
Disposals
C/fwd
**Amortisation**
B/fwd
Provided during the year
On disposals
C/fwd
Net book value
Net book value b/fwd per current year trial balance|**£**
-
-
-|
|---|---|
||-|
||-
-
-|
||-|
||-|
||-|
_The workings below form the basis for the Fixed asset note. Whenever AutoHide is turned on or off the appropriate columns below are re-copied to the Notes sheet._ **Tangible fixed assets**
|**Cost**
B/fwd
Additions
Surplus on revaluation
Disposals
C/fwd
**Depreciation**
B/fwd
Charge for the year
Surplus on revaluation
On disposals
C/fwd
**Net book value**
C/fwd
B/fwd|**£**
-
-
-
-
-
-
-
-
-
-
-
-
**Land and**
**buildings**|**£**
2,555
-
-
-
2,555
720
-
-
-
720
1,835
1,835
**Plant and**
**machinery**
**etc**|**£**
-
-
-
-
-
-
-
-
-
-
-
-
**Motor**
**vehicles**|**Total**
**£**
2,555
-
-
-|
|---|---|---|---|---|
|||||2,555|
|||||720
-
-
-|
|||||720|
|||||1,835|
|||||1,835|
## **Tangible fixed assets previous year**
||**Plant and**|||
|---|---|---|---|
|**Land and**|**machinery**|**Motor**||
|**buildings**|**etc**|**vehicles**|**Total**|
26
|**Cost**
B/fwd
Additions
Surplus on revaluation
Disposals
C/fwd
**Depreciation**
B/fwd
Charge for the year
Surplus on revaluation
On disposals
C/fwd
Net book value|**£**
-
-
-
-
-
-
-
-
-
-
-|**£**
2,555
-
-
-
2,555
720
-
-
-
720
1,835|**£**
-
-
-
-
-
-
-
-
-
-
-|**£**
2,555
-
-
-|
|---|---|---|---|---|
|||||2,555|
|||||720
-
-
-|
|||||720|
|||||1,835|
_The workings below form the basis for the Investments note. Whenever AutoHide is turned on or off the appropriate columns below are re-copied to the Notes sheet._
## **Investments**
|**Investments in**
**subsidiary**
**undertakings**
**£**
**Cost**
B/fwd
-
Additions
-
Revaluation
-
Disposals
-
C/fwd
-
**Historic cost**
B/fwd
-
C/fwd
-|**Other**
**investments**
**£**
-
-
-
-
-
-
-|**Total**
**£**
-
-
-
-|
|---|---|---|
|||-|
||||
## **Investments previous year**
|**Investments in**
**subsidiary**
**undertakings**
**£**
**Cost**
B/fwd
-
Additions
-
Revaluation
-
Disposals
-
C/fwd
-
**Deferred tax**
B/fwd|**Other**
**investments**
**£**
-
-
-
-
-
**Current year**
**£**
-|**Total**
**£**
-
-
-
-|
|---|---|---|
|||-|
|||**Comp year**
**£**
-|
27
Charged to profit and loss Charged to other comprehensive income
|-
-
-|-
-|
|---|---|
||-|
28