=+vQuestion I Universal plc Consolidated Statement of Financial Position as at 30 October 2004 Assets Non-current assets

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=+vQuestion I Universal plc Consolidated Statement of Financial Position as at 30 October 2004 Assets Non-current assets Property, plant & equipment Goodwill Investment in associate Current assets Inventory Trade receivables Cash Total assets Equity and Liabilities Ordinary share capital Share premium Retained earnings Non-controlling interest 2003

€000 1,480 740 2,220 642 INTERNATIONAL FINANCIAL ACCOUNTING AND REPORTING Non-current liabilities 10% debentures 360 280 Current liabilities Trade payables 514 498 Bank overdraft 60 | 95 Corporate tax 450 328 \

Proposed dividends 240 180 :

Accruals 20 13 1,284 rita Total equity and liabilities 4,606 3,690 Universal plc

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