H.—36

Profit and Loss Account for the Year ended 31st March, 1926. Per Cent. Per Cent. Dr. 1925. 1920. £ s . d. Or. 1925. 1926. £ s . d. To Office salaries .. .. 2-12 2-27 5,395 2 8 By Balance from Trading Account 16-03 12-14 28,881 5 2 Repairs and alterations to build- Storing and handling stationery ing and plant .. .. 0-52 0-44 1,044 1 4 for other Government DepartPostages and telegrams .. 0-51 0-65 1,525 7 6 ments .. .. .. 0-28 0-26 630 12 10 Freight (outward) .. .. 0-44 0-59 1,415 3 0 Commission on sales of publieaInsurance .. .. .. 0-06 0-05 117 5 5 tions .. .. .. 1-32 1-22 2,921 5 2 Exchange .. .. .. 0-01 0-01 16 19 0 Rent receivable .. .. 0-10 0-09 236 0 0 Discounts allowed .. .. 0-02 0-04 87 5 6 Telephones (rental) .. .. 0-18 0-06 135 3 6 Medical services .. .. 0-05 0-06 143 18 6 Lighting (proportion) .. 0-02 0-02 40 0 0 Proportion rent, High Commissioner's Office .. .. 0-07 0-11 260 0 0 Office expenses .. .. 0-20 0-19 467 19 5 Audit fee .. .. .. 0-02 0-02 50 0 0 Wages—-Charwomen and watchmen .. .. .. 101 0-93 2,230 11 10 Interest on capital .. .. 4-31 4-14 9,865 13 0 Depreciation .. .. 2-08 2-78 6,628 16 3 Loss on sale (book value) print-ing-machine .. .. 0-02 Balance carried down .. 6-09 1-35 .3,245 16 3 17-73 13-71 £32,669 3 2 17-73 13-71 £32,669 3 2 By Balance brought down .. .. .. £3,245 16 3 Note —Interest at the rate of per cent, has been charged on capital for which the Department has no parliamentary appropriation. Treasury Adjustment Account. Dr. £ s. d. Cr. £ s. d. To Balance carried down .. .. 18,174 6 9 By Interest on Capital Account .. 9,865 13 0 Balance, Receipts and Payments Account .. .. .. .. 8,308 13 9 £18,174 6 9 £18,174 6 9 By Balance brought down .. .. £18,174 6 9 Balance-sheet as at 31st March, 1926. Liabilities. £ s. d. Assets. £ s. d. £ s. d. Capital Account .. .. .. 219,236 14 6 Buildings .. .. .. 46,000 0 0 Sundry creditors .. .. .. 11,259 11 9 Land .. .. .. 60,600 0 0 Wages accrued .. ~ .. 316 8 6 Plant and machinery—Bad debts reserve .. ~ .. 215 15 2 Composing plant .. 9,086 13 8 Stock —Suspense Account .. .. 17 15 3 Printing plant .. 15,915 18 9 Depreciation Reserve Account .. 11,282 2 3 Binding plant .. 9,589 311 Treasury Adjustment Account.. .. 18,174 6 9 Litho and photo plant 3,547 11 7 Balance, Profit and Loss Account .. 3,245 16 3 Stereotype plant .. 673 1 0 Engine-room plant .. 1,627 17 8 Miscellaneous plant .. 1,675 0 0 42,115 6 7 Motor-van .. .. .. 735 0 0 Type .. .. .. 7,260 4 1 Furniture, fittings, and office equipment .. .. 2,017 14 9 Accessories — Composing Branch .. 3,284 16 8 Printing and Binding Branches .. .. 512 10 11 Litho Branch .. 223 15 11 Stereotype Branch .. 817 6 Paper-store .. . . 7 7 4 Engine-room .. 6 5 6 4,043 13 10 Sundry debtors .. .. 43,713 16 5 Writing off Suspense Account .. .. .. 27 7 3 Suspense Account, s.s. "Kent" .. .. .. 2,673 0 1 Work in progress .. .. 9,170 14 2 Stock on hand.. .. .. 45,391 13 3 £263,748 10 5 £263,748 10 5 H. M. C. Robertson, Accountant. I hereby, certify that ths Receipts and Payments Account, Profit and Loss Account, and Balancesheet have been duly examined and compared with the relative books and documents submitted for Audit, and correctly state the position as disclosed thereby, and subject to the above Departmental note. —J. H. Fowler, Deputy Controller and Auditor-General.

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