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[]
[null,null,null,null,"PROFIT AND LOSS for WIDGET LTD, YEAR ENDING 31/12/05"]
[]
[null,null,null,null,null,null,"SALES",null,null,25000]
[]
[null,null,null,null,null,"LESS","COST OF SALES"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," "]
[null,null,null,null,null,null,"DIRECT LABOUR",null,null,0]
[null,null,null,null,null,null,"DIRECT MATERIALS",null,null,0]
[null,"gross profit ratio",null,null,null,null,null,null,"sub total",{"$f":"SUM(J8:J9)","v":0}]
[null,{"$f":"(J12/J4)*100","v":100},"%"]
[null,null,null,null,null,"EQUALS","GROSS PROFIT",null,null,{"$f":"J4-J10","v":25000}]
[]
[null,"net profit ratio",null,null,null,"LESS","EXPENSES/OVERHEADS"]
[null,{"$f":"(J25/J4)*100","v":100},"%"]
[null,null,null,null,null,null,"RENT",null,null,0]
[null,null,null,null,null,null,"INSURANCE",null,null,0]
[null,null,null,null,null,null,"INTEREST",null,null,0]
[null,null,null,null,null,null,"UTILITY BILLS",null,null,0]
[null,null,null,null,null,null,"PROMOTION",null,null,0]
[null,null,null,null,null,null,"BUSINESS RATES",null,null,0]
[null,null,null,null,null,null,null,null,"sub total",{"$f":"SUM(J16:J21)","v":0}]
[]
[]
[null,null,null,null,null,"EQUALS","NET PROFIT",null,null,{"$f":"J12-J22","v":25000}]

{"sheet":"BALANCE SHEET","index":1,"n_rows":33,"n_cols":11,"rows_kept":33,"cut":false,"hidden":false,"merged":[[10,10,21,12],[1,3,1,5]]}
[{"$f":"F26-F33","v":0}]
[null,null,null,"BALANCE SHEET as at …"]
[]
[]
[null,"FIXED ASSETS"]
[null,"OFFICE EQUIPMENT "]
[null,"FIXTURES AND FITTINGS",null,null,200000]
[null,"VEHICLES"]
[null,"IT HARDWARE",null,null,7000]
[null,"BUILDINGS",null,null,250000]
[null,"TOTAL FIXED ASSETS",null,null,null,{"$f":"SUM(E6:E10)","v":457000},null,null,null,null,{"$f":"IF(A1<>0,\"STOP! Total assets employed must equal capital employed\",\" OK - TOTAL ASSETS EQUALS CAPITAL EMPLOYED\")","v":" OK - TOTAL ASSETS EQUALS CAPITAL EMPLOYED"}]
[]
[null,"CURRENT ASSETS"]
[null,"STOCK",null,null,70000]
[null,"DEBTORS ",null,null,18000]
[null,"CASH",null,null,40000]
[null,"TOTAL CURRENT ASSETS",null,null,null,{"$f":"SUM(E14:E16)","v":128000}]
[]
[null,"CURRENT LIABILITIES"]
[null,"CREDITORS/SUPPLIERS",null,null,35000]
[null,"OVERDRAFT",null,null,0]
[null,"TOTAL CURRENT LIABILITIES",null,null,null,{"$f":"SUM(E20:E21)","v":35000}]
[]
[null,"WORKING CAPITAL",null,null,null,{"$f":"F17-F22","v":93000}]
[]
[null,"TOTAL ASSETS EMPLOYED",null,null,null,{"$f":"(F11+F17)-F22","v":550000}]
[]
[null,"FINANCED BY"]
[null,"LONG TERM LIABLITIES",null,null,150000]
[null,"SHAREHOLDERS FUNDS",null,null,300000]
[null,"RETAINED PROFIT",null,null,40000]
[null,"RESERVES",null,null,60000]
[null,"CAPITAL EMPLOYED",null,null,null,{"$f":"SUM(E29:E32)","v":550000}]

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[]
[]
[null,null,"SALES","The total value of every thing the business sells. Also known as SALES REVENUE OR SALES TURNOVER.  The total sales of the business is calculated by multiplying price by total quanitity sold."]
[]
[]
[null,null,"DIRECT LABOUR","The cost of those workers \"directly\" inolved in the production of the product or service"]
[]
[]
[null,null,"DIRECT MATERIALS","The cost of raw materials needed to make the product or service."]
[]
[]
[null,null,"RENT ","The cost of renting any premises the business may use."]
[]
[]
[null,null,"INSURANCE","The cost of insurance that the business must have."]
[]
[]
[null,null,"INTEREST","The amount of interest that has to be repaid on loans that the business has taken out to finance its activities."]
[]
[]
[null,null,"UTILITY BILLS ","The total cost of telephone, electricity, gas and water to the business. "]
[]
[]
[null,null,"PROMOTION ","The cost of promoting the business, eg advertising, direct mail, leaflets, posters etc."]
[]
[]
[null,null,"BUSINESS RATES","Business rates are the business equivalent of council tax. All businesses must pay these to the local council for the collection of rubbish, street lighting etc"]