B.—-1 [PT. IV], Sup. TO 1936.

NEW ZEALAND REPARATION ESTATES, WESTERN SAMOA—continued. Profit and Loss Appropriation Account for the Year ended 31st March, 1936. Ist April, 1935— £ s. d. £ s. d. 31st March, 1936 — £ s. d. £ s. d. Balance carried down .. .. . . 5,990 17 10 Realization Account .. .. 151 8 4 31st March, 1936— Profit and Loss Account .. .. 6,750 13 6 Exchange—Adjustment on account of 6,902 1 10 1934-35 .. .. .. 862 14 7 Balance carried down .. .. .. 2,924 11 8 Exchange—Adjustment on account of banana scheme .. .. .. 638 9 1 1,501 3 8 Capital Account .. . . .. 47 0 0 Reserve Plantation Renewal Account 2,000 0 0 Capital land profits, 1934-35 .. 287 12 0 2,334 12 0 £9,826 13 6 £9,826 13 6 £ s. d. Balance brought down .. .. .. 2, 924 11 8 Balance-sheet as at 31st March, 1936. Liabilities. Assets. £ s. d. £ s. d. Properties unoccupied— £ s. d. £ s. d. £ s. d. Capital Account .. .. 707,107 111 Land .. .. .. 85,350 9 3 Reserve® — Buildings .. .. . . 46 1 6 Black Boys Repatria- Improvements .. .. 2,292 711 tion Contingency .. 87,688 18 8 Account .. 1,966 19 8 Total non-revenue-producing items — Plantation renewals 2,920 1 6 Properties leased— 4,887 I 2 Residential buildings— Mortgages payable in Land .. .. 17,359 2 8 Samoa .. .. .. 3,313 15 7 Buildings .. .. 32,349 19 1 Sundry creditors .. .. 493 0 6 Plant and machinery .. 1,558 10 3 Land Suspense Account .. 778 1 4 Furniture .. .. 406 16 8 Deposit Account .. .. 57 15 II 51,674 8 8 Writing-off in Suspense Plantations— Account .. .. .. 5,180 7 8 Land .. .. .. 97,964 9 2 Banana Scheme Account 7,787 12 0 Buildings .. .. 18,688 18 8 Shippers overpaid .. 7 4 0 Improvements .. 7,390 I 9 124,043 9 7 7,794 16 0 Properties worked — Less stock, cases Land .. . . .. 353,694 7 4 on hand, £4,993 Buildings .. .. 24,158 10 0 os. 9d. ; pay- Plant and machinery .. 3,351 3JO ments on account Furniture .. . . 293 0 8 of consignments, Stores .. .. . . 121 14 5 £163 lis. lid... 5,156 12 8 Live-stock .. .. 24,872 9 6 2,638 3 4 406,491 5 9 Plant and machinery, Head Office— Yard plant .. .. 160 9 11 Engineering, motor, and carpenters' shop .. .. 246 11 4 Weighbridge . . . . 41 0 0 448 1 3 Sundry assets— Motor-boats and equipment.. 1,041 710 Motor-lorries and trailers .. 419 8 5 Leaupuni water-supply .. 200 11 10 — 1,661 8 1 584,318 13 4 Total revenue-producing items — Sundry debtors — Ordinary debtors and rents owing .. .. 3,685 3 1 Estate in bankruptcy .. 1,094 6 5 4,779 9 6 Secured debtors — Land purchases .. .. 3,551 17 2 Mortgages .. .. 6,909 7 8 Bill of sale .. .. 445 16 4 — 10,907 1 2 15,686 10 8 Less reserve for bad and doubtful debts .. 1,788 3 7 13,898 7 1 Bank of New Zealand Account .. .. 10,629 19 3 Duty Deposit Account .. . . .. 6 0 0 Paymaster General's Account, Wellington 2,582 19 5 Stamps .. .. .. .. 097 13,219 8 3 Rent paid in advance .. .. .. .. 158 8 0 Stores and stocks on hand .. .. 4,019 5 5 Produce on hand .. .. .. 2,168 13 2 Produce in hands of consignees .. .. 7,667 7 8 13,855 6 3 Losses on realization .. .. .. 3,159 17 8 Outstanding losses in Suspense Account .. 5,180 7 8 8,340 5 4 Exchange Suspense Account .. .. .. 51 8 10 Profit and Loss Appropriation Account .. .. 2,924 11 8 £724,455 7 5 £724,455 7 5 A. C. Bridle, Accountant, New Zealand Reparation Estates. I hereby certify that the Profit and Loss Account, Trading Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. —J. H. Fowler, Deputy Controller and Auditor-General.

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