Property, plant and equipment-notes to the accounts, Financial Accounting

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Property, plant and equipment

 

Land

Building

Plant & Machinery

Fixture, furniture & fittings

Motor vehicle

TOTAL

 

£

£

£

£

£

£

Balance as at 1.1

x

x

x

x

x

x

Additions (purchase)

x

x

x

x

x

x

Revaluation gain

x

x

-

-

-

-

Disposal

(x)

(x)

(x)

(x)

(x)

(x)

Balance as at 31.12

x

x

x

x

x

x

Depreciation

 

 

 

 

 

 

Balance as at 1.1

-

x

x

x

x

x

Change in the year

-

x

x

x

x

x

Eliminated in disposal

-

(x)

(x)

(x)

(x)

(x)

Eliminated in revaluation

-

(x)

(x)

(x)

(x)

(x)

 

-

x

x

x

x

x

Net book value

 

 

 

 

 

 

As at 31.12

x

x

x

x

x

x

As at 1.1

x

x

x

x

x

x


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