Webb(iii) The Company has excess management expenses of £8,814,000 (2024: £7,026,000) that are available for offset against future profits. A deferred tax asset of £ 2 , 204 , 000 ( 20 2 1 : £ 1,757 ,000 ) has not been recognised in respect of these losses as they will be recoverable only to the extent that the Company has sufficient future taxable profits .

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Webbprovision for unrealised profit (2 500) (2 000) 33 600 21 800 Trade receivables 19 700 16 500 Cash and cash equivalents 8 300 2 800 61 600 41 100 Total assets 203 800 204 700 Ordinary share capital 150 000 150 000 Retained earnings 29 200 36 300 179 200 186 300 Current liabilities ... Webbprofits under the equity method, which will permit the Company to recognise a positive carrying value for BEL. ... Tax Provision Item (c) includes where applicable, a provision for income tax on net unrealised gains on the Company’s investments in securities and its share of Associated Entities’ after-tax net profit for the month ... the digital signature on this message

Preparing simple consolidated financial statements

WebbThe difference between the unrealized profit on the opening inventory of finished goods and the unrealized profit on the closing inventory of finished goods should be charged to … WebbThis unrealised profit made by the selling company is to be eliminated at the time of preparing a Consolidated Balance Sheet since such profit is true from the ... additional provision for depreciation should be made, i.e., it will be deducted from the current/revenue profit and, in the case of loss on revaluation or over-valuation of ... http://makingaccount.com/unrealised%20profit.html the digital skills gap