A 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 2013: $\square$

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£ 000

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Auditors' remuneration ..... 30 Corporation tax: based on the accounting profit for the year to 31 March 2013 ..... 7,200 overprovision for the year to 31 March 2012 ..... 200 United Kingdom corporation tax relief on overseas operations: closure costs ..... 30 Delivery expenses ..... 1,200 Dividends: final (proposed - to be paid 1 August 2013) ..... 200 interim (paid on 1 October 2012) ..... 100 Non-current assets at cost:

Delivery vans ..... 200 Office cars ..... 40 Stores plant and equipment ..... 5,000 Investment income (amount received from listed companies) ..... 1,600 Office expenses ..... 800 Overseas operations: closure costs of entire operations on 1 April 2012 ..... 350 Purchases (net of value added tax) ..... 24,000 Revenue (net of value added tax) ..... 35,000 Inventory at cost: ..... 5,000 at 1 April 2012 ..... 6,000 Storeroom costs ..... 1,000 Wages and salaries:

Delivery staff ..... 700 Directors' emoluments ..... 300 Office staff ..... 100 Storeroom staff ..... 400 Additional information:

1 Depreciation policy:

Depreciation is provided at the following annual rates on a straight line basis: delivery vans

$20 \%$; office cars $7.5 \%$; stores plant and equipment $10 \%$.

2 The following taxation rates may be assumed: corporation tax $35 \%$; income tax $25 \%$; value added tax $15 \%$.

3 The investment income arises from investments held in non-current asset investments.

4 It has been decided to transfer an amount of $£ 150,000$ to the deferred taxation account.

5 There were $1,000,000$ ordinary shares of $£ 1$ each in issue during the year to 31 March 2013. There were no preference shares in issue.

\section*{Required:}

In so far as the information permits, prepare Bunker plc's published income statement for the year ending 31 March 2013 in accordance with the minimum requirements of the related accounting standards.