8.10 Starkey Wilmott Limited has the following statement of financial position at 31 March 2012:

£ £

ASSETS Non-current assets 704 710 Current assets Inventories 369 440 Trade receivables 416 700 Cash at bank 81 450 867 590 1 572 300 EQUITY AND LIABILITIES Equity Share capital 50 000 Retained earnings 931 400 981 400 Long-term liabilities 200 000 Current liabilities 390 900 1 572 300 Required: prepare vertical analysis statements of Starkey Wilmott’s statement of financial position at 31 March 2012 based upon non-current assets ¼ 100.0%.