Pillar Products plc entered into the following transactions in the year to 31 March 2013.

(i) The company secured a consultancy contract for \(£ .2 \mathrm{~m}\) with a customer. The terms of the contract state that payment will be made on delivery of the financial report. Work started on the contract on 1 November 2012 and completion is expected by 31 July 2013. At 31 March it was estimated that the contract was \(60 \%\) complete.
(ii) Goods with an invoice value of \(£ 180,000\) were delivered to a customer on 30 March 2013. The invoice relating to the sale was raised and recorded on 4 April 2013.
(iii) The company has a branch in France. A French company which deals in the same line of business as Pillar Products has a branch in the UK. In order to minimize transport costs Pillar Products agreed to sell goods with a value of \(£ 120,000\) to the French company's UK branch. In return, the French company sold a similar batch of goods to Pillar Products French branch.
(iv) Pillar Products placed \(£ 2 \mathrm{~m}\) on 6 months' deposit on 1 January 2013. All interest is payable at the end of the 6 months. Interest rates are \(4 \%\) per annum.
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Explain how the above should be treated in the financial statements of Pillar Products plc for the year to 31 March 2013 .