SAMPLE - OCR

Section D
After a month of seriously hard work you, Sabrina and Matt appreciate the opportunity to relax a
little during the weekly team meeting. Sabrina has reported favourably on your work to the three
owners who have agreed to extend your contract by a further two months. Determined to gain
experience during your extended contract, you have asked Sabrina if you can do a financial
analysis in preparation for further talks with Westwood Green plc as a personal research project.
She has agreed with the owners that you may look into the potential expansion plans and report
your findings at the board meeting next week. She has provided you with the last two years
accounts and the news that Westwood Green Plc might be willing to make an investment of £50
000 to support the development which is likely to cost around £100 000 in total.
2007
(end of yr 1)
2008
(end of yr 2)
Turnover (credit sales) 47680 74930
Purchases (credit) 5486 7199
Cost of goods sold 3352 5006
Gross Profit (loss) 44328 69924
Profit (loss) on ordinary activities after taxation 16793 20885
Fixed assets 120000 165360
Opening stock 0 2134
Closing stock 2134 4327
Debtors due within one year 1220 1468
Cash in hand and at bank 27332 49524
Creditors: amounts falling due within one year 686 899
Creditors: amounts falling due after more than one
year
0 50000
Capital and reserves 150000 169780
Total capital employed 150000 169780
OCR Level 3 Principal Learning in Business, Administration and Finance, Unit F283 Finance and accounting in business (sample)