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3 Taxation3 Taxation Corporation tax based on results for the year Adjustment for over provision in previsious year Transfer to deferred taxation 6 6 FixedFixed assestsassests Cost Cost At 1 Jan 2009 Additions Revaluation At 31 Dec 2009 DepreciationDepreciation At 1 Jan 2009 Charge for year At 31 Dec 2009 NBV at 31 Dec 2009 NBV at1 Jan 9 9 DebtorsDebtors Trade debtors Prepayments and accrued income Other debtors Definition of Prepaid Expense prepayment A type of asset that arises on a balance sheet as a result of business making payments for goods and services to be received in the near future 14 14 OtherOther reservesreserves Balance at 1 Jan 2009 Additions during the year Retained profit for year Balance at 31 ReconciliationReconciliation ofof movementmovement inin shareholders shareholders fundfund Profit for the year Dividents Other recogised gains revaluation Opening shareholders fund Closing shareholders fund 120 30 30 120 FreeholdFreehold LandLand PropertyProperty 000 000 1050680 50 1100680 30 34 64 1100616 1050650 000 1980 35 70 2085 RevaluationRevaluation reservereserve ProfitProfit andand lossloss accountaccount 000 000 320 50 1950 502270 000 2043 P L 93 65 28 93 1950 50 2000 1770 320 1000 450 1770 3770 ReconciliationReconciliation ofof movementmovement inin shareholders shareholders fundfund PlantPlant andand machinerymachineryTotalTotal 000 7702500 180180 50 9502730 285315 133167 418482 5322248 6652365 TotalTotal 000 320 50 1950 3320 320 1000 450 1770 ATEC Balance sheet as at 31 December 2009 FixedFixed assetsassets Tangible assets Investments CurrentCurrent assestsassests Stock Debtors Cash at bank and in hand CreditorsCreditors AmountsAmounts fallingfalling duedue withinwithin oneone yearyear NetNet currentcurrent assestsassests Creditors Creditors AmountsAmounts fallingfalling duedue afterafter moremore thanthan oneone yearyear ProvisionsProvisions forfor liabilitiesliabilities andand chargescharges CapitalCapital andand reservesreserves Called up share capital Revaluation reserve Profit and loss account 000 000 000 2 27 70 0 1 15 50 0 1 10 05 5 6 68 88 8 2 22 20 0 1 18 80 0 1 14 45 50 0 CreditorsCreditors AmountsAmounts fallingfalling duedue withinwithin oneone yearyear Creditors Creditors AmountsAmounts fallingfalling duedu