Required:

$($i$)$ Prepare an extract of the notes to the financial statements in connection with

Property, Plant and Equipment. The notes must include the accounting policies,

Profit before tax note and the PPE schedule describing the assets held by the

company. All workings must be shown.

$($ii$)$ Prepare an extract of the Statement of Financial Position as at $31$ December

$2021,$ showing how these non$-$current assets will be classified and presented.

$($You must take into account LAS $1-$ Presentation of Financial Statements and IAS

$16-$ Property, Plant and Equipment$)$