DESERVED LIMITED VAT REPORT FILING Deserved Limited is carrying on a business of Clothes Trading, it is VAT registered Company in UK. In the Next 2 tabs you have you have been given a detailed report of expenses and the sales. 1) All the sales are made inclusive of VAT 2) All the purchases are made inclusive of VAT 3) All the purchases and sales states whether they are VAT inclusive or zero rated 4) The Company has also made sales to and purchases from other EC Member States, the detail is provided. Follow the link below for VAT rates for other EC Member States: https://www.avalara.com/vatlive/en/vat-rates/european-vat-rates.html Required: You are required to calculate the VAT on sales and Purchases, calculate Net VAT payable of reclaim and fill in the relevant boxes of VAT report attached in the last tab of this file for the month of December 2017

EXPENSE REPORT Date Type Description Amount VAT Status Country 12/02/2017 Expense Office Supplies -213.40 VAT Inclusive UK 12/02/2017 Expense Travelling expenses -24.25 VAT Inclusive UK 12/02/2017 Expense Printing, postage and stationery -28.15 VAT Inclusive UK 12/02/2017 Expense Travelling expenses -192.55 VAT Inclusive UK 12/02/2017 Expense Travelling expenses -66.93 VAT Inclusive UK 12/02/2017 Expense Office Supplies -585.49 VAT Inclusive UK 12/02/2017 Expense Uncategorised Expense -33.83 VAT Inclusive UK 12/03/2017 Expense Custom Fees -159.85 VAT Inclusive UK 12/03/2017 Expense Custom Fees -365.64 VAT Inclusive UK 12/04/2017 Expense Meals and Entertainment -152.92 VAT Inclusive UK 12/04/2017 Expense Meals and Entertainment -47.24 VAT Inclusive UK 12/04/2017 Expense Packaging -136.11 VAT Inclusive UK 12/04/2017 Expense Designing -1481.61 VAT Inclusive Austria 12/05/2017 Expense Bank charges -60.37 No VAT UK 12/05/2017 Expense Bank charges -6.31 No VAT UK 12/06/2017 Expense Meals and Entertainment -33.28 No VAT UK 12/06/2017 Expense Printing, postage and stationery -179.92 No VAT UK

EXPENSE REPORT Date Type Description Amount 12/05/2017 Deposit Sales 10896.01 Denmark 13/12/2017 Deposit Sales 37649.94 Denmark 13/12/2017 Deposit Sales 1890.05 Denmark 18/12/2017 Deposit Sales 1124.71 Denmark 19/12/2017 Deposit Sales 10569.13 UK 19/12/2017 Deposit Sales 36520.44 UK 19/12/2017 Deposit Sales 1833.35 UK 20/12/2017 Deposit Sales 1090.96 UK 20/12/2017 Deposit Sales 927.32 Estonia 18/12/2017 Deposit Sales 10902.32 Estonia 23/12/2017 Deposit Sales 11041.54 Estonia 24/12/2017 Deposit Sales 1141.69 UK 125,587.46

"VAT RETURN 1 Dec 17 TO 31 Dec 17" VAT due on sales and other outputs Box 1 VAT due on acquisitions from other EC Member States Box 2 "Total VAT due (the sum of boxes 1 and 2) " Box 3 "VAT reclaimed on purchases and other inputs (Including acquisitions from the EC)" Box 4 "Net VAT to be paid to Customers or reclaimed by you (difference between 3 and 4)" Box 5 Total value of sales and all other outputs excluding any VAT Box 6 Total value of purchases and all other inputs excluding any VAT Box 7 Total value of all supplies of goods and related costs excluding any VAT, to other EC member states Box 8 Total value of acquisitions of goods and related costs excluding any VAT, from other EC member states Box 9