Accounts for 2008
| Income | 2008 | 2007 | 2006 |
| Common Arrangement of work sections | 569 | 977 | 1,469 |
| Production Information code | 525 | 770 | 898 |
| Production drawings: Case study | 60 | ||
| Royalties | 587 | 1,362 | 238 |
| Total | 1,741 | 3,109 | 2,604 |
Cost of sales |
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| Opening stock | 10,183 | 10,568 | 11,151 |
| Despatch costs | 431 | 97 | |
| Less closing stock | (9,926) | (10,183) | (10,568) |
| Total | 688 | 385 | 680 |
| Gross profit | 1,053 | 2,724 | 1,925 |
| Deposit interest received | (143) | (126) | (114) |
Expenses |
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| Bank charges | 120 | 120 | 120 |
| 50 | 50 | 50 | |
| Total | 170 | 170 | 170 |
Retained surplus for the year |
1,026 | 2,680 | 1,868 |
| 2008 | 2007 | 2006 | |
Current assets |
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| Stocks | 9,926 | 10,183 | 10,568 |
| Trade debtors | 181 | 1,486 | 1,787 |
| Bank deposit account | 29,383 | 26,640 | 23,314 |
| Bank current account | 2,784 | 2,782 | 2,812 |
| Total | 42,274 | 41,091 | 38,481 |
Current liabilities |
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| Accruals for website development | 10,000 | 10,000 | 10,000 |
| Accountancy accrual | 50 | 50 | 50 |
| VAT creditor | |||
| Despatches to creditor | 151 | 296 | |
| Total | 10,201 | 10,346 | 10,050 |
| Net current assets | 32,073 | 30,677 | 28,123 |
Reserves |
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| General fund brought forward | 30,677 | 28,123 | 26,255 |
| Surplus for year | 1,026 | 2,554 | 1,868 |
General funds carried forward |
32,039 | 30,677 | 28,123 |
