1.   Purchase of new van

Capital

  2.   Cost of road tax for new van.

Capital

  3.   Cost of painting firms name on new van

Revenue

  4.   Purchase of stock for re-sale

Revenue

  5.   Carriage inwards on stock for re-sale

Revenue

  6.   Carriage costs on sales

Revenue

  7.   Legal costs of collecting debts

Revenue

  8.   Legal costs in relation to acquiring a new office premises  

Capital

  9.   Costs of installing new machine

Capital

10.   Installing security equipment

Capital

11.   Roof repairs

Revenue

12.   Fitting partitions in the shop

Capital

13.   Installing a security hut

Capital

14.   Wages

Revenue

15.   Fire insurance premium

Revenue

16.   Carriage costs on bricks for security hut

Capital

17.   Cost of altering the interior of new van to increase capacity

Capital

18.   Purchase of replacement engine for existing van.

Revenue