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Appendix B Lease File Checklists

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FRS 102 Section 1A Illustrative accounts

www.smallcompanyreporting.co.uk

Smallco Limited Income statement Profit and loss account for the year ended 31 December 2016 Statement of income and retained earnings for the year ended 31 December 2016 (see below)

  Section, Account, Illustrative, 102 section 1a illustrative accounts

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