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FY ended 31 March 2025 restated materially; extra balance sheet date?

A1 April 2024
B1 April 2022
C1 April 2023
D31 March 2025
Answer & Solution
Correct answer: C. 1 April 2023
The extra balance sheet is as at the beginning of the preceding period, and the preceding period began on 1 April 2023.
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