An extract from the draft statement of comprehensive income of Andisson Ltd for the year to 30 April 2018 is as follows:

                                                £000                 £000
Sales revenue.................................................. 558
Cost of sales ....................................................184
                                                                          –––
Gross profit ......................................................374
Other income..................................................... 12
                                                                          –––
                                                                          386
Distribution costs....................... 59
Administrative expenses.......... 148.................. 207
                                                 –––                   –––
Profit before tax................................................179
Taxation .............................................................35
                                                                          –––
Profit for the year..............................................144
                                                                          –––

In January 2018, the company sold one of its business operations, incurring a loss of £17,000 on the sale. This loss is included in administrative expenses. The associated tax relief of £3,000 has been deducted when computing the tax expense shown in the draft statement of comprehensive income.

The operation sold in January 2018 yielded sales revenue of £103,000 during the year to 30 April 2018. Related costs were cost of sales £38,000, distribution costs £2,000 and administrative expenses £20,000. The tax expense shown in the draft statement of comprehensive income includes £9,000 in relation to the profit made by this operation.

Re-draft the extract from the statement of comprehensive income in accordance with the requirements of IFRS5 and draft a suitable note relating to discontinued operations which could appear in the notes to the financial statements.