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 19X0:

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 \(19 \times 0\), There were no preference shares in issue.
Required:
Insofar as the information permits, prepare Bunker ple's published profit and loss account for the year to 31 March 19 X0 in accordance with the minimum requirements of the Companies Act 1985 and related accounting standards.

000 Auditors' remuneration Corporation tax: based on the accounting profit for the year to 31 March 19X0 Delivery expenses overprovision for the year to 31 March 19X9 United Kingdom corporation tax relief on overseas operations: closure costs Dividends: final (proposed to be paid 1 August 19X0) interim (paid on 1 October 19X9) Fixed assets at cost: 30 7,200 200 30 1,200 200 100 Delivery vans 200 Office cars 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 19X9 350 Purchases (net of value added tax) 24,000 Sales (net of value added tax) 35,000 Stocks at cost: at 1 April 19X9 at 31 March 19X0 Storeroom costs Wages and salaries: Delivery staff Directors' emoluments Office staff Storeroom staff 5,000 6,000 1,000 700 300 100 400