Bunker plc is a trading company; it does not carry out any manufacturing operations.

The following information has been extracted from the books of account for the year to 31 March 19X0:

Required:
Insofar as the information permits, prepare Bunker plc’s published profit and loss account for the year to 31 March 19X0 in accordance with the minimum requirements of the Companies Act 1985 and related accounting standards.
Note: A statement of accounting policies is NOT required, but where appropriate, other formal notes SHOULD be attached to your profit and loss account. Detailed workings should also be submitted with your answer.

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000 Delivery vans Auditors' remuneration Corporation tax: based on the accounting profit for the year to 31 March 19X0 overprovision for the year to 31 March 19X9 United Kingdom corporation tax relief on overseas operations: closure costs Dividends: final (proposed to be paid 1 August 19X0) Delivery expenses interim (paid on 1 October 19X9) Fixed assets at cost: Office cars 30 7,200 200 30 1,200 200 100 200 40 Stores plant and equipment 5,000 Franked investment income (amount received from listed companies) 1,200 Office expenses 800 Overseas operations: closure costs of entire operations on 1 April 19X9 Purchases (net of value added tax) 350 24,000 Sales (net of value added tax) 35,000 Stocks at cost: at 1 April 19X9 5,000 at 31 March 19X0 6,000 Storeroom costs Wages and salaries: Delivery staff Directors' emoluments Office staff Storeroom staff 1,000 700 300 100 400