An extract from a company's draft statement of comprehensive income for the year to 30 April 2024 is as follows:

In January 2024, 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 2024 yielded sales revenue of £103,000 during the year to 30 April 2024. Related costs were cost of sales £38,000, distribution costs £2,000 andadministrative 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.

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