IML6106 Accounting Financial Management: Accumulated Depreciation

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IML6106 Accounting Financial Management

Question:

The task is explained in the file IML610620 Assesment. Other files are enclosed to show how he calculations and tables look like. We also need to show just an excel draft with tables and calculations.

Task 1: (40 marks)

Face plc is engaged in the trading of security equipment. The trial balance at 30 June 2021 was as follows:
Debit Credit
Ordinary share capital (£0.50 per share) 1,000,000
5% Irredeemable preference shares (£1 per share) 30,000
Share premium 75,000
Revaluation surplus 30,000
Long-term equity investments 19,800
Land and buildings:
Cost (land £300,000) 1,620,000
Accumulated depreciation 36,000

Plant and equipment:
Cost 263,800
Accumulated depreciation 36,400
Retained earnings 813,300
6% Loan notes (redeemable 2029) 320,000
Preference dividend paid 1,500
Dividend received 1,200
Taxation 500
Allowance for trade receivables 600
Irrecoverable debts expense 700
Administration expenses 950,000
Distribution costs 531,000
Purchases 2,875,000
Interest paid 9,000
Revenue 5,630,500
Trade receivables and payables 55,700 62,100
Inventory 1,670,000
Cash and cash equivalents 42,000
HMRC – VAT 7,300
Returns inwards and outwards 9,900 6,500
Discount allowed 3,000
Commission received 2,000
8,051,400 8,051,400

The following additional information is available:

1. The tax charge for the year is estimated at £127,600.

2. At the beginning of the year company revalued their land and buildings to £2,020,000 of which £100,000 related to land. The remaining life remains unchanged. This has not been accounted for.

3. During the year company sold some equipment for £2,500. This related to equipment that originally cost £5,000 and had been depreciated by £2,600. No entries have been made at all in the trial balance for this disposal.

4. Non-current assets are depreciated as follows:

• Building straight line basis over a 50-year life and charged to administration expenses.
• Plant and equipment at 20% per annum reducing balance method and charged to cost of sales.

5. Closing inventory was valued at £1,820,000.

6. An interest of £7,000 has been accrued for the year but not yet paid on the 6% loan notes.

7. During the year a rights issue of 50,000 ordinary shares was made at a premium of 40 pence per share. This is not reflected in the trial balance.

8. Just before the year-end, company made a 1:30 bonus issue. This has NOT  been accounted for in the books yet.

9. The directors declared a final ordinary dividend of 10p per share on 25 June 2021.

10.Invoices for credit sales on 30 June 2021 amounting to £20,000 have not been included; cost of sales is not affected.

11.An allowance for trade receivables is to be made at the level of 2 per cent of trade receivables.

12.The company paid £54,000 office rent in July 2020, which covered the period from 1 July 2020 to 31 July 2021. This was included in administrative expenses in the trial balance.

Required: Prepare the statement of profit or loss and other comprehensive
income, statement of changes in equity and statement of financial position for the
year ending 30 June 2021.

You are the accountant of Simco plc. Peco plc is a competitor in the same industry, and it has been operating for 20 years. Summaries of Peco plc’s statement of profit or loss and statement of financial positions for the previous three years are given
below:

Summarised Statement of Profit or Loss for the year ended 31 December
2020 2019 2018
£m £m £m
Revenue 840 981 913
Cost of sales (554) (645) (590)
Gross profit 286 336 323
Operating expenses (186) (214) (219)
Operating profit 100 122 104
Finance costs (6) (15) (19)
Profit before tax 95 107 85
Taxation (45) (52) (45)
Profit for the year 49 55 40
Summarised Statement of Financial Position at 31 December
2020 2019 2018
£m £m £m
Non-current assets
Intangibles 36 40 48
Property, plant and equipment 176 206 216
Current Assets

Inventory 237 303 294
rade and other receivables 105 141 160
Cash and cash equivalents 52 58 52
Total assets 606 748 770
Ordinary shares of £0.50 each 100 100 100
Retained earnings 299 330 346
Non-current liabilities
Bank loans 74 138 138
Current liabilities
Trade and other payables 53 75 75
Taxation 80 105 111
Total equity and liabilities 606 748 770
Each year Peco plc has declared and paid an annual dividend of £24 million.

Required: Write a report to the finance director of Simco plc:

a) Analysing the performance of Peco plc using the appropriate ratios. (25marks)

b) Describe the problems inherent in the use of ratio analysis to assess the performance of companies. (5 marks)

IML6106 Accounting Financial Management

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