Companies Act 1985

Profit and loss account formats E+W+S

Format 2

1. Turnover

2. Change in stocks of finished goods and in work in progress

3. Own work capitalised

4. Other operating income

5.

(a)

Raw materials and consumables

(b)

Other external charges

6. Staff costs:

(a)

wages and salaries

(b)

social security costs

(c)

other pension costs

7.

(a)

Depreciation and other amounts written off tangible and intangible fixed assets

(b)

Exceptional amounts written off current assets

8. Other operating charges

9. Income from shares in group undertakings

10. Income from participating interests

11. Income from other fixed asset investments(12)

12. Other interest receivable and similar income(12)

13. Amounts written off investments

14. Interest payable and similar charges(13)

15. Tax on profit or loss on ordinary activities

16. Profit or loss on ordinary activities after taxation

17. Extraordinary income

18. Extraordinary charges

19. Extraordinary profit or loss

20. Tax on extraordinary profit or loss

21. Other taxes not shown under the above items

22. Profit or loss for the financial year