Bunker plc is a trading company; it does not carry out any manufacturing operations. The following information has been extracted from the books of account for the year to 31 March 2010:

Additional information:
1. Depreciation policy:
Depreciation is provided at the following annual rates on a straight line basis: delivery vans 20 per cent; office cars 7.5 per cent; stores plant and equipment 10 per cent.
2. The following taxation rates may be assumed:
corporation tax 35 per cent; income tax 25 per cent; value added tax 15 per cent.
3. The investment income arises from investments held in fixed asset investments.
4. It has been decided to transfer an amount of £150,000 to the deferred taxation account.
5. There were 1,000,000 ordinary shares of £1 each in issue during the year to 31 March 2010. There were no preference shares in issue.

Required:

In so far as the information permits, prepare Bunker plc’s published profit and loss account for the year ending 31 March 2010 in accordance with the minimum requirements of the Companies Act 1985 and related accounting standards.

000 Delivery vans Auditors' remuneration Corporation tax: based on the accounting profit for the year to 31 March 2010 Delivery expenses overprovision for the year to 31 March 2009 United Kingdom corporation tax relief on overseas operations: closure costs Dividends: final (proposed - to be paid 1 August 2010) interim (paid on 1 October 2009) Fixed assets at cost: Office cars 30 7,200 200 30 1,200 200 100 200 40 Stores plant and equipment 5,000 Investment income (amount received from listed companies) 1,600 Office expenses 800 Overseas operations: closure costs of entire operations on 1 April 2009 Purchases (net of value added tax) 350 24,000 Sales (net of value added tax) 35,000 Stocks at cost: at 31 March 2010 at 1 April 2009 Storeroom costs Wages and salaries: Delivery staff Directors' emoluments Office staff Storeroom staff 5,000 6,000 1,000 700 300 100 400