=+The balances shown for Freehold Land and Buildings, Machinery and Plant, and Furniture, Fixtures and Fittings are the net amounts after providing depreciation on the diminishing value up to 31st December, 1961. From the accounts for these items it is ascertained that the cost of the assets now in existence was:

Freehold Land and Buildings £47,840 Machinery and Plant £232,980 Furniture, Fixtures and Fittings £10,570