At 31 October 20X9, Lytax Ltd was engaged in the following five long-term contracts. In each…

At 31 October 20X9, Lytax Ltd was engaged in the following five long-term contracts. In each contract Lytax was building cold storage warehouses on five sites where the land was owned by the customer. Details are given below:

It is not expected that any customers will default on their payments.

Up to 31 October 20X8, the following amounts have been included in the revenue and cost of sales figures:

It is the accounting policy of Lytax Ltd to arrive at contract revenue by adjusting contract cost of sales (including foreseeable losses) by the amount of contract profit or loss to be regarded as recognised, separately for each contract.

Required:

Show how these items will appear in the statement of financial position of Lytax Ltd with all appropriate notes. Show all workings in tabular form.

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