(a)

Statement of profit or loss and other comprehensive income
revenue 2½
cost of sales 3
distribution costs ½
administrative expenses ½
other operating income from royalties ½
finance costs 1½
income tax expense 1½
gain on revaluation of land and buildings 1
11

(b) 
Statement of changes in equity
balances b/f 1
equity option 1
total comprehensive income 1
transfer of revaluation surplus to retained earnings 1
4

(c) Statement of financial position
property, plant and equipment 1½
patent 1
inventory ½
contract asset 1
trade receivables ½
deferred tax 1
deferred revenue: non-current ½
5% convertible loan note 1½
trade payables ½
current tax payable 1
deferred revenue: current ½
bank overdraft ½
10