Prepare the balance sheet for Flora's Florist as at 5 April 2022. Your answer should only be in round pounds. Show your workings, including a full non-current assets note.

Balance sheet accounts:
Fixtures and fittings at cost	288,000
Fixtures and fittings accumulated depreciation at 6 April 2021		124,000
Motor vehicles at cost	142,000
Motor vehicles accumulated depreciation at 6 April 2021		69,600
Receivables	53,646
Allowance for irrecoverable receivables (at 6 April 2021)		1,874
Bank	20,849
Payables		27,654
Loan		30,000
Capital		515,250
Drawings	9,400
	2,072,940	2,072,940

The following information is relevant.

The closing inventory at 5 April 2022 is valued at 129,430.

On 5 December 2021 Flora sold a motor vehicle for 4,740. The customer was due to pay Floras Florist on 5 April 2022 but only paid two-thirds of the amount due by cheque on this last day of the accounting year. Nothing regarding the disposal transaction, including any cash received, has been recorded in the accounts. This motor vehicle had been bought on 6 October 2020 for 14,600.

On 5 January 2022, Flora bought a new motor vehicle for 20,000 on credit terms. The credit entry was correctly dealt with but Flora mistakenly debited Fixtures and fittings at cost.

Depreciation on motor vehicles is provided at 20% per annum using the reducing balance basis on a monthly pro-rata basis. Depreciation on fixtures, fittings and equipment is provided at 15% per annum on the straight line basis, assuming no residual value. There were no purchases or disposals of fixtures, fittings, and equipment during the year.

Flora estimates that 2,320 due from customers will be irrecoverable and must be written off.

The allowance for irrecoverable receivables is to be set at 2% of net receivables at 5 April 2022.

Rent includes a prepayment of 460.

The heating bill will arrive on 5 June 2022 and 470 is expected to relate to the period ended 5 April 2022.

An accrual of 630 is needed for insurance.

The long-term loan is repayable in 10 years time. Interest payable on the loan is 4% and will be paid once per year.