The following trial balance was prepared for Banyan pic at the close of the accounting year ended 31 May 1984:

Ordinary share capital Share premium account General reserve Freehold land and build ings accumulated depreciation, buildings Motor vehicles accumulated depreciation, motors Plant and machinery accumulated depreciation Trade debtors and creditors Prepayments and accrued expenses Distribution expenses Administrative expenses Sales Cost of sales Stocks , 31 May 1984 Directors' fees Dividends payable Bank loan Cash at bank

£000 17940 14840 19680 13067 990 14020 9035 27847 6110 600 2380 331

£126840

£000 24850 4320 8186 3280 6945 3180 14484 2450 57395 1750

£126840

(a) From the information provided, prepare final accounts for Banyan pIc for 1984 in accordance with the requirements of the Companies Acts 1948-81.

(b) Describe briefly any additional accounting information which the company should disclose in the financial statements for 1984, or in the Notes thereto, in order to comply fully with the requirements of corporate legislation.