Balance Sheet as on 31 December 2009
| | Cost | Depreciation to date | Net Book value |
| Fixed | 225,000 | 75,000 | 150,000 |
| Current Assets | | | |
| Stock | | | |
| Trade debtors | 24,000 | | |
| Banks | 15,000 | | |
| Prepayments | 9,000 | 120,000 | |
| LESS | | | |
| Current | | | |
| Trade | 48,000 | | |
| Accrued expenses | | 60,000 | |
| Working | | | 60,000 |
| | | | 210,000 |
| FINANCED BY: | | | |
| Capital at 1 January 2009 | | | 180,000 |
| ADD Net Profit for year | | | |
| | | | 240,000 |
| LESS for year | | | |
| | | | 210,000 |