19

B.—l [PT. IV].

EDUCATION DEPARTMENT—continued.

Income and Expenditure Account —continued. SPECIAL SCHOOL STORES. Central Store, Wellington. Trading Account for the Year ended 31st March, 1925. Expenditure. £ s. d. Income. £ s. dTo Stock as at Ist April, 1924 .. .. .. 16,575 11 9By Issues to institutions .. .. .. 6,093 110 Purchases .. .. .. .. 929 6 4 Transfers to Auckland store .. .. 731 3 3 Issues from factory .. .. .. 1,691 3 7 Transfers to Nelson sub-store .. .. 279 9 5 Balance, gross profit, carried down .. .. 465 8 4 Transfers to factory .. .. .. 191 2 5 Cash sales .. .. .. .. 342 13 1 Stock as at 31st March, 1925 . . .. 12,024 0 0 £19,661 10 0 £19,661 10 0 Profit crnd Loss Account. Expenditure. £ s. d. Income. £ a. d. To Head Office salaries and administration charges 50 00 By Balance brought down—Gross profit .. 465 8 4 Salaries and wages. . .. .. .. 450 8 4 Packing charges .. .. .. ..18 12 6 Rent .. .. .. .. .. 100 0 0 Balance (net loss) carried to Stores Summary Freight .. .. .. .. .. 70 18 4 Account .. .. .. 1,113 2 2 Fire-insurance—Stock . . .. . . 115 8 6 Heating, lighting, &c. . . .. .. 60 2 4 Sundries .. .. .. .. .. 556 Depreciation on fittings . . .. ..26 0 0 Interest on capital .. .. .. 719 0 0 £1,597 3 0 £1,597 3 0 Branch Store, Auckland. Trading Account for the Year ended 31st March, 1925. Expenditure. £ s. d. Income. £ s. d. To Stock as at Ist April, 1924 .. .. .. 1,366 111 By Issues to institutions .. .. .. 1,534 10 0 Purchases .. .. .. .. 104 16 2 Stock on hand, 31st March, 1925 .. .. 993 0 0 Transfers from Wellington .. .. .. 731 3 3 Gross profit carried down .. .. .. 325 8 8 £2,527 10 0 £2,527 10 0 Profit and Loss Account. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration charges 500 By Balance brought down .. .. .. 325 8 8 Salaries .. .. .. .. .. 50 0 0 Rent .. .. .. .. .■24 10 0 Depreciation on fittings . . .... 40 0 Interest on capital .. .... 56 0 0 Net profit carried to Stores Summary Account.. 185 18 8 £325 8 8 £325 8 8 Sub-store, Nelson. Trading Account for the Year ended 31st, March, 1925. Expenditure. £ s. d. Income. £ s. d. To Stock as at Ist April, 1924 .. .. .. 882 110 By Issues .. .. .. .. .. 310 7 9 Transfers from Wellington .. .. .. 279 9 5 Stock on hand, 31st March, 1925 .. .. 1,090 0 0 Purchases . . . . ....72 0 8 Gross profit carried down .. .. .. 166 15 10 £1,400 7 9 £1,400 7 9 Profit and Loss Account. Expenditure. £ s. d. | Income. £ s. d. To Head Office salaries and administration charges 500 By Balance brought down .. .. .. 166 15 10 Salaries .. .. .. .. .. 25 0 0 Rent .. .. .. .. .. 25 0 0 ..... . Interest on capital ■ . .. .. 42 0 0 Balance (net profit) carried to Stores Summary Acoount ... .. ■■ 69 15 10 £166 15 10 £166 15 10 Caversham Factory. Trading Account for the Year ended 31st March, 1925. Expenditure. £ s. d. £ s. d. Income. £ s. d. To Stocks of material and unfinished By Sale of rags .. .. .... '119 .J work at Ist April, 1924, as Goods manufactured .. .. .. 1,789 14 11 shown last year .. .. 2,723 1 5 Stock at 31st March, 1925 .. ~.. 1,310 9 6 Less amount of stock overstated 214 710 — 2,508 13 7 Material transferred from Wellington store and purchases (including freight) .. .. 317 0 9 Wages .. • ■ .. .. • ■ 240 3 2 Balance carried down .. .. .. 36 6 0 £3,102 3 6 £3,102 3 6