Trayer plc has income from continuing operations of £290,000 for the year ended December 31, 2025. It also has the following items (before considering income taxes).

1. An unrealized loss of £80,000 on non-trading securities.

2. A gain of £30,000 on the discontinuance of a division (comprised of a £10,000 loss from operations and a £40,000 gain on disposal).

3. A correction of an error in last year’s financial statements that resulted in a £20,000 understatement of 2024 income before income taxes.

Assume all items are subject to income taxes at a 20% tax rate.

Instructions Prepare a statement of comprehensive income, beginning with income from continuing operations.