Accounting & Finance - Coursework Assignment

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Contribution Statement

CONTRIBUTION STATEMENT
JANUARY FEBRUARY MARCH APRIL MAY JUNE JULY AUGUST SEPTEMBER OCTOBER NOVEMBER DECEMBER TOTAL:
Selling price: £ 20.00 £ 20.00 £ 20.00 £ 20.00 £ 20.00 £ 20.00 £ 20.00 £ 20.00 £ 20.00 £ 20.00 £ 20.00 £ 20.00 £ 20.00
Less variable costs p.u.:
Direct Material (Cotton): -£ 5.40 -£ 5.40 -£ 5.40 -£ 5.40 -£ 5.40 -£ 5.40 -£ 5.40 -£ 5.40 -£ 5.40 -£ 5.40 -£ 5.40 -£ 5.40 -£ 5.40
Direct Material (Thread): -£ 0.60 -£ 0.60 -£ 0.60 -£ 0.60 -£ 0.60 -£ 0.60 -£ 0.60 -£ 0.60 -£ 0.60 -£ 0.60 -£ 0.60 -£ 0.60 -£ 0.60
Direct Labour: -£ 1.75 -£ 1.75 -£ 1.75 -£ 1.75 -£ 1.75 -£ 1.75 -£ 1.75 -£ 1.75 -£ 1.75 -£ 1.75 -£ 1.75 -£ 1.75 -£ 1.75
Transfer paper: -£ 0.15 -£ 0.15 -£ 0.15 -£ 0.15 -£ 0.15 -£ 0.15 -£ 0.15 -£ 0.15 -£ 0.15 -£ 0.15 -£ 0.15 -£ 0.15 -£ 0.15
Total Variable cost per unit: -£ 7.90 -£ 7.90 -£ 7.90 -£ 7.90 -£ 7.90 -£ 7.90 -£ 7.90 -£ 7.90 -£ 7.90 -£ 7.90 -£ 7.90 -£ 7.90 -£ 7.90
Contribution per unit: £ 12.10 £ 12.10 £ 12.10 £ 12.10 £ 12.10 £ 12.10 £ 12.10 £ 12.10 £ 12.10 £ 12.10 £ 12.10 £ 12.10 £ 12.10
Sales per event: 2000 2200 2420 2662 2928 3221 3382 3551 3729 3915 4111 4316 38436
Total Contribution: £ 24,200.00 £ 26,620.00 £ 29,282.00 £ 32,210.20 £ 35,431.22 £ 38,974.34 £ 40,923.06 £ 42,969.21 £ 45,117.67 £ 47,373.56 £ 49,742.23 £ 52,229.35 £ 465,072.84
Total fixed cost: -£ 13,019.5 -£ 13,019.5 -£ 13,019.5 -£ 13,019.5 -£ 13,019.5 -£ 13,019.5 -£ 13,019.5 -£ 13,019.5 -£ 13,019.5 -£ 13,019.5 -£ 13,019.5 -£ 13,019.5 -£ 156,234.00
PROFIT: £ 11,180.50 £ 13,600.50 £ 16,262.50 £ 19,190.70 £ 22,411.72 £ 25,954.84 £ 27,903.56 £ 29,949.71 £ 32,098.17 £ 34,354.06 £ 36,722.73 £ 39,209.85 £ 308,838.84
C/S ratio: (CPU/ Sales Price)*100 (12.10/20)*100= 60.5%

Capital Expenditure Budget

CAPITAL EXPENDITURE BUDGET
Description of capital investment items Month: Net book value: Depreciation: Amount:
1 5 T- shirt heating press machine January £ 1,280.00 £ 320.00 £ 1,600.00
2 T-shirt manufacturing machine January £ 6,400.00 £ 1,600.00 £ 8,000.00
3 Furniture January £ 256.00 £ 64.00 £ 320.00
4 6 Computer January £ 2,400.00 £ 600.00 £ 3,000.00
Total capital expenditure: £ 10,336.00 £ 2,584.00 £ 12,920.00

Sales Budget

SALES BUDGET
JANUARY FEBRUARY MARCH APRIL MAY JUNE JULY AUGUST SEPTEMBER OCTOBER NOVEMBER DECEMBER TOTAL:
Sales Units: 2000 2200 2420 2662 2928 3221 3382 3551 3729 3915 4111 4316 38436
Selling price: £ 20.00 £ 20.00 £ 20.00 £ 20.00 £ 20.00 £ 20.00 £ 20.00 £ 20.00 £ 20.00 £ 20.00 £ 20.00 £ 20.00
Total Revenue: £ 40,000.0 £ 44,000.0 £ 48,400.0 £ 53,240.0 £ 58,564.0 £ 64,420.4 £ 67,641.4 £ 71,023.5 £ 74,574.7 £ 78,303.4 £ 82,218.6 £ 86,329.5 £ 768,715.4

SALES

JANUARY FEBRUARY MARCH APRIL MAY JUNE JULY AUGUST SEPTEMBER OCTOBER NOVEMBER DECEMBER 2000 2200 2420 2662 2928.2000000000003 3221.0200000000004 3382.0710000000008 3551.1745500000011 3728.7332775000013 3915.1699413750016 4110.9284384437515 4316.4748603659391

Schedule Of Cash Collection

SCHEDULE OF CASH COLLECTION
JANUARY FEBRUARY MARCH APRIL MAY JUNE JULY AUGUST SEPTEMBER OCTOBER NOVEMBER DECEMBER TOTAL:
JANUARY 20000 20000 - - - - - - - - - - 40000
FEBRUARY - 22000 22000 - - - - - - - - - 44000
MARCH - - 24200 24200 - - - - - - - - 48400
APRIL - - - 26620 26620 - - - - - - - 53240
MAY - - - - 29282 29282 - - - - - - 58564
JUNE - - - - - 32210.2 32210.2 - - - - - 64420.4
JULY - - - - - - 33820.7 33820.7 - - - - 67641.4
AUGUST - - - - - - - 35511.7 35511.7 - - - 71023.4
SEPTEMBER - - - - - - - - 37287.3 37287.3 - - 74574.6
OCTOBER - - - - - - - - - 39151.7 39151.7 - 78303.4
NOVEMBER - - - - - - - - - - 41109.3 41109.3 82218.6
DECEMBER - - - - - - - - - - - 43164.7 43164.7
SUB-TOTAL: 20000 42000 46200 50820 55902 61492.2 66030.9 69332.4 72799 76439 80261 84274 725550.5

Production Budget

PRODUCTION BUDGET
JANUARY FEBRUARY MARCH APRIL MAY JUNE JULY AUGUST SEPTEMBER OCTOBER NOVEMBER DECEMBER TOTAL:
Sales unit 2000 2200 2420 2662 2928 3221 3382 3551 3729 3915 4111 4316 38436
All closing stock 100 110 121 133 146 161 169 178 186 196 206 216 1922
Less opening stock 0 -100 -110 -121 -133 -146 -161 -169 -178 -186 -196 -206 -1706
Production units 2100 2210 2431 2674.1 2941.6 3236.1 3390.2 3559.7 3737.2 3924.9 4120.5 4326.3 38651.6

Purchases And Inventory Budget

PURCHASES AND INVENTORY BUDGETS
JANUARY FEBRUARY MARCH APRIL MAY JUNE JULY AUGUST SEPTEMBER OCTOBER NOVEMBER DECEMBER TOTAL:
Production Units 2000 2200 2420 2662 2928 3221 3382 3551 3729 3915 4111 4316
Kg. of cotton p.u. 0.9 0.9 0.9 0.9 0.9 0.9 0.9 0.9 0.9 0.9 0.9 0.9
Tot. Kg. of cotton 1800.0 1980.0 2178.0 2395.8 2635.4 2898.9 3043.9 3196.1 3355.9 3523.7 3699.8 3884.8 34592.19
Add closing stock 30 33 36.3 40 44 48 51 53 56 59 62 65 576.54
Less opening stock 0 30 33 36.3 40 44 48 51 53 56 59 62 -512.3
Sub-Total 1,830.0 1,983.0 2,181.3 2,399.4 2,639.3 2,903.2 3,046.6 3,198.3 3,358.8 3,526.4 3,702.5 3,887.6 34,656.43
Cost per Kg. £ 6.00 £ 6.00 £ 6.00 £ 6.00 £ 6.00 £ 6.00 £ 6.00 £ 6.00 £ 6.00 £ 6.00 £ 6.00 £ 6.00
Total Cost £ 10,980.0 £ 11,898.0 £ 13,087.8 £ 14,396.6 £ 15,835.8 £ 17,419.4 £ 18,279.6 £ 19,189.9 £ 20,152.7 £ 21,158.3 £ 22,215.0 £ 23,325.4 £ 207,938.59
JANUARY FEBRUARY MARCH APRIL MAY JUNE JULY AUGUST SEPTEMBER OCTOBER NOVEMBER DECEMBER TOTAL:
Production Units 2000 2200 2420 2662 2928 3221 3382 3551 3729 3915 4111 4316
Kg. of thread p.u. 0.15 0.15 0.15 0.15 0.15 0.15 0.15 0.15 0.15 0.15 0.15 0.15
Tot. Kg. of thread 300.0 330.0 363.0 399.3 439.2 483.2 507.3 532.7 559.3 587.3 616.6 647 5765.37
Add closing stock 5 5.5 6.05 6.7 7.3 8.1 8.5 8.9 9.3 9.8 10.3 10.8 96.09
Less opening stock 0 -5 -5.5 -6.05 -6.7 -7.3 -8.1 -8.5 -8.9 -9.3 -9.8 -10.3 85.45
Sub-total 305.0 330.5 363.6 399.9 439.9 483.9 507.7 533.1 559.7 587.8 617.1 648.0 5776
Cost per Kg. £ 4.00 £ 4.00 £ 4.00 £ 4.00 £ 4.00 £ 4.00 £ 4.00 £ 4.00 £ 4.00 £ 4.00 £ 4.00 £ 4.00
Total Cost £ 1,220.00 £ 1,322.00 £ 1,454.20 £ 1,599.62 £ 1,759.40 £ 1,935.62 £ 2,030.66 £ 2,132.22 £ 2,238.93 £ 2,351.05 £ 2,468.47 £ 2,591.85 £ 23,104.02

Schedule of suppliers payment

SCHEDULE OF SUPPLIERS PAYMENT
Cotton
JANUARY FEBRUARY MARCH APRIL MAY JUNE JULY AUGUST SEPTEMBER OCTOBER NOVEMBER DECEMBER TOTAL:
JANUARY £ 6,588.0 £ 4,392.0 - - - - - - - - - - £ 10,980.0
FEBRUARY - £ 7,138.8 £ 4,759.2 - - - - - - - - - £ 11,898.0
MARCH - - £ 7,852.7 £ 5,235.1 - - - - - - - - £ 13,087.8
APRIL - - - £ 8,637.9 £ 5,758.6 - - - - - - - £ 14,396.5
MAY - - - - £ 9,501.5 £ 6,334.3 - - - - - - £ 15,835.8
JUNE - - - - - £ 10,451.6 £ 6,967.8 - - - - - £ 17,419.4
JULY - - - - - - £ 10,967.8 £ 7,311.8 - - - - £ 18,279.6
AUGUST - - - - - - - £ 11,513.9 £ 7,675.9 - - - £ 19,189.8
SEPTEMBER - - - - - - - - £ 12,091.6 £ 8,061.1 - - £ 20,152.7
OCTOBER - - - - - - - - - £ 12,694.9 £ 8,463.3 - £ 21,158.2
NOVEMBER - - - - - - - - - - £ 13,329.0 £ 8,886.0 £ 22,215.0
DECEMBER - - - - - - - - - - - £ 13,995.2 £ 13,995.2
SUB-TOTAL: £ 6,588.0 £ 11,530.8 £ 12,611.9 £ 13,873.0 £ 15,260.1 £ 16,785.9 £ 17,935.6 £ 18,825.7 £ 19,767.5 £ 20,756.0 £ 21,792.3 £ 22,881.2 £ 198,608.0
SCHEDULE OF SUPPLIERS PAYMENT
Thread
JANUARY FEBRUARY MARCH APRIL MAY JUNE JULY AUGUST SEPTEMBER OCTOBER NOVEMBER DECEMBER TOTAL:
JANUARY £ 732.0 £ 488.0 - - - - - - - - - - 1220.0
FEBRUARY - £ 793.2 £ 528.8 - - - - - - - - - 1322.0
MARCH - - £ 872.5 £ 581.7 - - - - - - - - 1454.2
APRIL - - - £ 959.8 £ 639.8 - - - - - - - 1599.6
MAY - - - - £ 1,055.6 £ 703.8 - - - - - - 1759.4
JUNE - - - - - £ 1,161.4 £ 774.2 - - - - - 1935.6
JULY - - - - - - £ 1,218.4 £ 812.3 - - - - 2030.7
AUGUST - - - - - - - £ 1,279.3 £ 852.9 - - - 2132.2
SEPTEMBER - - - - - - - - £ 1,343.4 £ 895.6 - - 2238.9
OCTOBER - - - - - - - - - £ 1,410.6 £ 940.4 - 2351.1
NOVEMBER - - - - - - - - - - £ 1,481.1 £ 987.4 2468.5
DECEMBER - - - - - - - - - - - £ 1,555.1 1555.1
SUB-TOTAL: £ 732.0 £ 1,281.2 £ 1,401.3 £ 1,541.5 £ 1,695.5 £ 1,865.1 £ 1,992.6 £ 2,091.6 £ 2,196.2 £ 2,306.2 £ 2,421.5 £ 2,542.5 22067.3

Direct Labour Budget

DIRECT LABOUR BUDGET
JANUARY FEBRUARY MARCH APRIL MAY JUNE JULY AUGUST SEPTEMBER OCTOBER NOVEMBER DECEMBER TOTAL:
Production Units 2000 2200 2420 2662 2928 3221 3382 3551 3729 3915 4111 4316 38436
Minutes p.t-shirt 15 15 15 15 15 15 15 15 15 15 15 15
Tot.hours 500 550 605 665.5 732.1 805.3 845.5 887.8 932.2 978.8 1027.7 1079.1 9608.9
Cost p.hour £ 7.0 £ 7.0 £ 7.0 £ 7.0 £ 7.0 £ 7.0 £ 7.0 £ 7.0 £ 7.0 £ 7.0 £ 7.0 £ 7.0
TOT.COST £ 3,500.0 £ 3,850.0 £ 4,235.0 £ 4,658.5 £ 5,124.4 £ 5,636.8 £ 5,918.6 £ 6,214.6 £ 6,525.3 £ 6,851.5 £ 7,194.1 £ 7,553.8 £ 67,262.6

Direct labour

JANUARY FEBRUARY MARCH APRIL MAY JUNE JULY AUGUST SEPTEMBER OCTOBER NOVEMBER DECEMBER 500 550 605 665.5 732.05000000000007 805.255 845.51775000000021 887.79363750000027 932.18331937500034 978.7924853437504 1027.7321096109379 1079.1187150914848

Overheads Budget

OVERHEADS BUDGET
JANUARY FEBRUARY MARCH APRIL MAY JUNE JULY AUGUST SEPTEMBER OCTOBER NOVEMBER DECEMBER TOTAL:
Advertising: £ 500.00 £ 500.00 £ 500.00 £ 500.00 £ 500.00 £ 500.00 £ 500.00 £ 500.00 £ 500.00 £ 500.00 £ 500.00 £ 500.00 £ 6,000.00
Rent Factory: £ 3,000.00 £ 3,000.00 £ 3,000.00 £ 3,000.00 £ 3,000.00 £ 3,000.00 £ 3,000.00 £ 3,000.00 £ 3,000.00 £ 3,000.00 £ 3,000.00 £ 3,000.00 £ 36,000.00
Utilities: £ 1,000.00 £ 1,000.00 £ 1,000.00 £ 1,000.00 £ 1,000.00 £ 1,000.00 £ 1,000.00 £ 1,000.00 £ 1,000.00 £ 1,000.00 £ 1,000.00 £ 1,000.00 £ 12,000.00
Office expenses: £ 200.00 £ 200.00 £ 200.00 £ 200.00 £ 200.00 £ 200.00 £ 200.00 £ 200.00 £ 200.00 £ 200.00 £ 200.00 £ 200.00 £ 2,400.00
Trainer: £ 250.00 £ - 0 £ - 0 £ - 0 £ - 0 £ - 0 £ 250.00 £ - 0 £ - 0 £ - 0 £ - 0 £ - 0 £ 500.00
Fixed Wages: £ 8,000.00 £ 8,000.00 £ 8,000.00 £ 8,000.00 £ 8,000.00 £ 8,000.00 £ 8,000.00 £ 8,000.00 £ 8,000.00 £ 8,000.00 £ 8,000.00 £ 8,000.00 £ 96,000.00
Depreciation: £ - 0 £ - 0 £ - 0 £ - 0 £ - 0 £ - 0 £ - 0 £ - 0 £ - 0 £ - 0 £ - 0 £ 2,584.00 £ 2,584.00
Bank Interests: £ 62.50 £ 62.50 £ 62.50 £ 62.50 £ 62.50 £ 62.50 £ 62.50 £ 62.50 £ 62.50 £ 62.50 £ 62.50 £ 62.50 £ 750.00
Sub-Total £ 13,012.50 £ 12,762.50 £ 12,762.50 £ 12,762.50 £ 12,762.50 £ 12,762.50 £ 13,012.50 £ 12,762.50 £ 12,762.50 £ 12,762.50 £ 12,762.50 £ 15,346.50 £ 156,234.00

Cash Budget

January February March April May June July August September October November December
OPENING BALANCE £ - 0 -£ 3,302.5 £ 7,693.0 £ 21,269.3 £ 37,604.5 £ 56,974.8 £ 79,683.4 £ 105,097.8 £ 132,753.1 £ 162,491.2 £ 194,416.7 £ 228,640.57
INFLOWS
Sales receipt1 £ 20,000.00 £ 22,000.00 £ 24,200.00 £ 26,620.00 £ 29,282.00 £ 32,210.20 £ 33,820.71 £ 35,511.75 £ 37,287.33 £ 39,151.70 £ 41,109.28 £ 43,164.75
Sales receipt2 £ - 0 £ 20,000.00 £ 22,000.00 £ 24,200.00 £ 26,620.00 £ 29,282.00 £ 32,210.20 £ 33,820.71 £ 35,511.75 £ 37,287.33 £ 39,151.70 £ 41,109.28
Bank loan £ 15,000.00 0 0 0 0 0 0 0 0 0 0 0
TOTAL INFLOWS £ 35,000.00 £ 42,000.00 £ 46,200.00 £ 50,820.00 £ 55,902.00 £ 61,492.20 £ 66,030.91 £ 69,332.46 £ 72,799.08 £ 76,439.03 £ 80,260.98 £ 84,274.03
OUTFLOWS
T-shirt heating press machine £ 1,600.00 £ - 0 £ - 0 £ - 0 £ - 0 £ - 0 £ - 0 £ - 0 £ - 0 £ - 0 £ - 0 £ - 0
T-shirt making machine £ 8,000.00 £ - 0 £ - 0 £ - 0 £ - 0 £ - 0 £ - 0 £ - 0 £ - 0 £ - 0 £ - 0 £ - 0
Furniture £ 320.00 £ - 0 £ - 0 £ - 0 £ - 0 £ - 0 £ - 0 £ - 0 £ - 0 £ - 0 £ - 0 £ - 0
Computer £ 3,000.00 £ - 0 £ - 0 £ - 0 £ - 0 £ - 0 £ - 0 £ - 0 £ - 0 £ - 0 £ - 0 £ - 0
Direct material (cotton) £ 6,588.00 £ 11,530.80 £ 12,611.88 £ 13,873.07 £ 15,260.12 £ 16,785.97 £ 17,935.50 £ 18,825.80 £ 19,767.63 £ 20,756.07 £ 21,792.31 £ 22,881.27
Direct material (thread) £ 732.00 £ 1,281.20 £ 1,401.32 £ 1,541.45 £ 1,695.49 £ 1,865.13 £ 1,992.65 £ 2,091.60 £ 2,196.24 £ 2,306.20 £ 2,421.50 £ 2,542.50
Direct Labour £ 3,500.0 £ 3,850.0 £ 4,235.0 £ 4,658.5 £ 5,124.4 £ 5,636.8 £ 5,918.6 £ 6,214.6 £ 6,525.3 £ 6,851.5 £ 7,194.1 £ 7,553.8
Paper sheet £ 300.00 £ 330.00 £ 363.00 £ 399.30 £ 439.23 £ 483.15 £ 507.31 £ 532.68 £ 559.31 £ 587.28 £ 616.64 £ 647.47
Fixed wages £ 8,000.00 £ 8,000.00 £ 8,000.00 £ 8,000.00 £ 8,000.00 £ 8,000.00 £ 8,000.00 £ 8,000.00 £ 8,000.00 £ 8,000.00 £ 8,000.00 £ 8,000.00
Trainer: £ 250.00 £ - 0 £ - 0 £ - 0 £ - 0 £ - 0 £ 250.00 £ - 0 £ - 0 £ - 0 £ - 0 £ - 0
Rent £ 3,000.00 £ 3,000.00 £ 3,000.00 £ 3,000.00 £ 3,000.00 £ 3,000.00 £ 3,000.00 £ 3,000.00 £ 3,000.00 £ 3,000.00 £ 3,000.00 £ 3,000.00
Loan repayment £ 1,250.00 £ 1,250.00 £ 1,250.00 £ 1,250.00 £ 1,250.00 £ 1,250.00 £ 1,250.00 £ 1,250.00 £ 1,250.00 £ 1,250.00 £ 1,250.00 £ 1,250.00
Bank Interests £ 62.50 £ 62.50 £ 62.50 £ 62.50 £ 62.50 £ 62.50 £ 62.50 £ 62.50 £ 62.50 £ 62.50 £ 62.50 £ 62.50
Utilities £ 1,000.00 £ 1,000.00 £ 1,000.00 £ 1,000.00 £ 1,000.00 £ 1,000.00 £ 1,000.00 £ 1,000.00 £ 1,000.00 £ 1,000.00 £ 1,000.00 £ 1,000.00
Advertising £ 500.00 £ 500.00 £ 500.00 £ 500.00 £ 500.00 £ 500.00 £ 500.00 £ 500.00 £ 500.00 £ 500.00 £ 500.00 £ 500.00
Office Expenses £ 200.00 £ 200.00 £ 200.00 £ 200.00 £ 200.00 £ 200.00 £ 200.00 £ 200.00 £ 200.00 £ 200.00 £ 200.00 £ 200.00
TOTAL OUTFLOWS £ 38,302.50 £ 31,004.50 £ 32,623.70 £ 34,484.82 £ 36,531.69 £ 38,783.54 £ 40,616.58 £ 41,677.12 £ 43,060.96 £ 44,513.59 £ 46,037.08 £ 47,637.57
CLOSING BALANCE -£ 3,302.5 £ 7,693.0 £ 21,269.3 £ 37,604.5 £ 56,974.8 £ 79,683.4 £ 105,097.8 £ 132,753.1 £ 162,491.2 £ 194,416.7 £ 228,640.6 £ 265,277.03

Income Statement

Income Stamement
SALES: £ 768,715.4
Cost of Sales:
Opening Stock £ - 0
Raw Material Purchases £ 236,808.0
Less Closing Raw material -£ 433.2
Add Labour cost £ 67,262.6
Total production Cost £ 303,637.4
Less closing finished production
-£ 1,706.4
-£ 301,931.0
GROSS PROFIT: £ 466,784.4
Less Overheads:
Advertising -£ 6,000.00
Rent Factory -£ 36,000.00
Utilities -£ 12,000.00
Office expenses -£ 2,400.00
Trainer -£ 500.00
Fixed Wages -£ 96,000.00
Depreciation -£ 2,584.00
Bank Interests -£ 750.00
-£ 156,234.00
Operating Profit = Net Profit before taxation
£ 310,550.4
Less Corporate tax (20%) -£ 62,110.1
Profit for the year after taxation= Retained profit for the year
£ 248,440.3

Balance Sheet

Balance Sheet
COSTS DEP'N TO DATE NET
Non-current assets:
T-Shirt heating press machine £ 1,600.00 £ 320.00 £ 1,280.00
T-shirt making machine £ 8,000.00 £ 1,600.00 £ 6,400.00
Furniture £ 320.00 £ 64.00 £ 256.00
Computers £ 3,000.00 £ 600.00 £ 2,300.00
£ 12,920.00 £ 2,584.00 £ 10,336.00
Current assets:
Stock (Closing inventory) £ 2,139.6
Bank/cash £ 265,277.0
Debtors £ 43,164.7
£ 310,581.4
Less current liabilities:
Corporate Taxation -£ 62,110.1
Creditors -£ 10,366.9
-£ 72,477.0
Working capital: £ 238,104.4
Net Assets: £ 248,440.4
Equity :
Capital: £ - 0
Retained profit: £ 248,440.3
Total: £ 248,440.3