Fayoz Umarov

Statement of financial position $'000 Assets Non-current asset: Plant and equipment (W1) Right of use plant Investment $'000 - Current asset: Inventory Receivable - Total assets: Equity and Liability Equity: Equity shares Retained earnings (W1) - Non-current liability: 8% loan note Deferred tax Lease liability Environmental provision - Current liability: Bank overdraft Trade payable Lease liability Current tax Total equities and liabilities - W1 (Adjusted retained earnings) $'000 Retained earnings 33100 8% loan note -1600 Depreciation -17000 Lease interest (W2) -570 Investment income 1000 Environmental provision -320 Current tax -3500 Deferred tax - W2 Year Year to 31 March 20x5 Year to 31 March 20x6 BF Interest rate 10% Cash paid $'000 $'000 $'- - -1500 CF $'-