*C6 The statement of profit or loss of Jump Ltd for the three-month period ended 31 March 2022 is as shown below. The figures in brackets refer to the notes which follow. 264,900 Revenue Operating expenses: Depreciation 8,100 Employee costs (1) 189,700 Lease of motor car (2) 1,200 Professional fees (3) 7,800 Other expenses (4) 202,800 (409,600) Operating loss (144,700) Other income Loss before taxation Note 1: Employee costs Employee training courses Employee pension contributions paid Cost of annual staff party (for eight employees) Balance of expenditure (all allowable) 0 (144,700) 3,400 11,600 1,500 173,200 189,700 Note 2: Lease of motor car The lease is in respect of a motor car with emissions of 119g/km. Note 3: Professional fees Accountancy 2,200 Legal fees in connection with the issue of share capital 3,800 Legal fees in connection with the renewal of a 20-year property lease 1,800 7,800 Note 4: Other expenses Entertaining UK customers Entertaining overseas customers Political donations Balance of expenditure (all allowable) Plant and machinery On 1 January 2022, the tax written down values of the plant and machinery of Jump Ltd were as follows: Main pool Special rate pool 1,700 790 800 199,510 202,800 12.100 5,700