Below are the statements of financial position for Elsa Plc, Anna Limited, Sven Limited and Olaf Co for the year ended 30 April 2020.

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Font Paragraph Styles Dictate Below are the statements of financial position for Elsa Pic, Anna Limited, Sven Limited and Olaf Co for the year ended 30 April 2020. + Elsa Anna Sven Olaf EOOO EOOO EOOO ROOO Non Current Assets Property, Plant and 27,950 11,150 3,500 45,000 Equipment Development Expenditure 2,500 275 2,000 Investments 3,000 1,650 250 500 33,450 12,800 4,025 47,500 Current Assets Inventories 4,225 1,525 600 11,500 Trade and Other 7,315 2,338 875 15,000 Receivables Cash and Cash 1,255 1,162 225 4,500 Equivalents 12,795 5,025 1,700 31,000 Total Assets 46,245 17,825 5,725 78,500 Equity Ordinary Share Capital 7,500 2,000 625 15,000 Preference Share Capital 2,500 Retained Earnings 9.290 7,050 1,600 6,000 19,290 9,050 2,225 21,000 Non Current Liabilities Borrowings 12,500 4,000 1,200 18,000 Provisions 1,500 500 300 14,000 4,500 1,500 18,000 Current Liabilities Borrowings 2,500 1,000 450 Trade and Other Payables 2,500 8,455 Current Taxation 2,525 1,300 25,000 2,000 750 250 12,000 12,955 4,275 2,000 39,500 Total Liabilities 26,955 8,775 Total Equity and Liabilities 3,500 57,500 46 245 17,825 5,725 78,500 Notes to the Statement of Financial Position