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1 CaseWare Sole Trader Financial Statements NOTE: These financial statements include illustrative disclosures for a Sole Trader (Special Purpose). The information is not intended to be and is not comprehensive in relation to its subject matter. This document is not a substitute for reading technical pronouncements relating to the preparation of financial statements. To the extent permitted by law, CaseWare Australia and New Zealand, its members, employees and agents do not accept or assume any liability, responsibility or duty of care for any consequences arising from reliance on the information contained in this document or for any decisions based on it.

2 Contents 30 June 2016 Financial Statements Income Statement 1 Balance Sheet 2 Notes to the Financial Statements 3 Compilation Report 5 Schedules 6 Page

3 Income Statement Income Sale of goods 175, ,215 Interest received Other income 1, , ,178 Expenditure Cost of sales 91,735 94,742 Depreciation and amortisation expense 2,000 2,000 Other expenses 19,916 18,542 Finance costs 1,500 1, , ,784 Net profit 61,587 54,394 The accompanying notes form part of these financial statements. 1

4 Balance Sheet As At 30 June 2016 ASSETS CURRENT ASSETS Cash and cash equivalents 3 14,525 10,335 Trade and other receivables 1, Inventories - finished goods 40,543 46,789 TOTAL CURRENT ASSETS 56,593 58,116 NON-CURRENT ASSETS Property, plant and equipment 4 4,100 6,100 TOTAL NON-CURRENT ASSETS TOTAL ASSETS Note ,100 6,100 60,693 64,216 LIABILITIES CURRENT LIABILITIES Trade and other payables 3,247 7,539 Borrowings - bank loans (secured) 10,000 11,500 Current tax liabilities 6,352 5,670 TOTAL CURRENT LIABILITIES TOTAL LIABILITIES NET ASSETS 19,599 24,709 19,599 24,709 41,094 39,507 EQUITY Owner funds 5 41,094 39,507 TOTAL EQUITY 41,094 39,507 The accompanying notes form part of these financial statements. 2

5 Notes to the Financial Statements The financial statements cover the Business of CaseWare Sole Trader and have been prepared to meet the needs of stakeholders and to assist in the preparation of the tax return. The principal activities of the Business for the year ended 30 June 2016 were sales of food stuffs. Comparatives are consistent with prior years, unless otherwise stated. 1 Basis of Preparation The Business is non-reporting since there are unlikely to be any users who would rely on the general purpose financial statements. The special purpose financial statements have been prepared in accordance with the significant accounting policies described below and do not comply with any Australian Accounting Standards unless otherwise stated. The financial statements have been prepared on an accruals basis and are based on historical costs modified, where applicable, by the measurement at fair value of selected non-current assets, financial assets and financial liabilities. Significant accounting policies adopted in the preparation of these financial statements are presented below and are consistent with prior reporting periods unless otherwise stated. 2 Summary of Significant Accounting Policies (a) Revenue and other income Sale of goods Revenue from the sale of goods is recognised at the point of delivery as this corresponds to the transfer of significant risks and rewards of ownership of the goods and the cessation of all involvement in those goods. Interest revenue Interest revenue is recognised when the Business is entitled to it. Other income Other income is recognised on an accruals basis when the Business is entitled to it. All revenue is stated net of the amount of goods and services tax (GST). (b) Goods and services tax (GST) Revenues, expenses and assets are recognised net of the amount of GST, except where the amount of GST incurred is not recoverable from the Australian Tax Office. In these circumstances, the GST is recognised as part of the cost of acquisition of the asset or as part of an item of the expense. Receivables and payables in the balance sheet are shown inclusive of GST. (c) Property, plant and equipment Each class of property, plant and equipment is carried at cost less, where applicable, any accumulated depreciation and impairment. 3

6 Notes to the Financial Statements 3 Cash and Cash Equivalents Cash at bank and in hand 6,525 4,335 Short-term bank deposits 8,000 6,000 14,525 10,335 4 Property, Plant and Equipment Furniture, fixtures and fittings At cost 42,950 42,950 Accumulated depreciation (38,850) (36,850) Total plant and equipment 4,100 6,100 5 Owner Funds Opening balance 39,507 39,113 Result for the year 61,587 54,394 Less: Drawings (60,000) (54,000) Closing balance 41,094 39,507 4

7 Compilation Report 30 June 2016 COMPILATION REPORT TO CASEWARE SOLE TRADER We have compiled the accompanying special purpose financial statements of CaseWare Sole Trader, which comprise the balance sheet as at 30 June 2016, and the income statement for the year then ended, a summary of significant accounting policies, other explanatory notes and the additional information contained in the detailed profit and loss. The specific purpose for which the special purpose financial statements have been prepared is set out in the notes to the accounts. The Responsibility of the Proprietor The proprietor of CaseWare Sole Trader is solely responsible for the information contained in the special purpose financial statements, the reliability, accuracy and completeness of the information and for the determination that the basis of accounting used is appropriate to meet their needs and for the purpose that the financial statements were prepared. Our Responsibility On the basis of the information provided by the proprietor we have compiled the accompanying special purpose financial statements in accordance with the basis of accounting as described in the notes to the financial statements and APES 315: Compilation of Financial Information. We have applied our expertise in accounting and financial reporting to compile these financial statements in accordance with the basis of accounting described in the notes to the financial statements. We have complied with the relevant ethical requirements of APES 110 Code of Ethics for Professional Accountants. Assurance Disclaimer Since a compilation engagement is not an assurance engagement, we are not required to verify the reliability, accuracy or completeness of the information provided to us by management to compile these financial statements. Accordingly, we do not express an audit opinion or a review conclusion on these financial statements. The special purpose financial statements were compiled exclusively for the benefit of the proprietor who is responsible for the reliability, accuracy and completeness of the information used to compile them. We do not accept responsibility for the contents of the special purpose financial statements. Task Accountants... Melbourne 30 September

8 Profit and Loss Account Sales Sales - Tobacco 70,569 68,897 Sales - Beverages 32,587 31,023 Sales - Confectionary 19,750 18,259 Sales - Milk 22,015 22,974 Sales - Newspapers and Magazines 9,106 8,067 Sales - other 21,003 20,995 Total sales 175, ,215 Cost of sales 91,735 94,742 Gross Profit 83,295 75,473 Less: Expenses Accounting fees Bank charges Depreciation 2,000 2,000 Finance costs - external 1,500 1,500 Lease rentals on operating lease 7,800 7,800 Printing and stationery Repairs and maintenance Security costs Sundry expenses Telephone and fax Other operating expenses 9,498 8,210 23,416 22,042 Trading Profit 59,879 53,431 Other operating income/expenses: Interest income Other income 1, , Profit 61,587 54,394 6

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