Kavita Patel owns a business called Beauty Box Ltd, which started trading on 1 July 2010. At the end of the second year of trading, her accountant provides the following trial balance from the accounting system - see top of page 156.

Additional information at 30 June 2012:

■ Inventory was valued at £12,000.

■ Equipment has a useful life of 4 years and no residual value. They are depreciated using the straight-line method.

■ The company makes an allowance for doubtful receivables based on 10% of opening trade receivables.

■ Estimated current tax liability £4,500.

■ The company classifies expenses by nature.

Required Use the relevant figures in the above information to prepare a statement of comprehensive income for Beauty Box Ltd for the year ending 30 June 2012. Show all your workings.