UK Accounting transactions for sale of limited company

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Hi All,

I was wondering if someone could help please. I've been left a set of unfinished accounts from an accountant who has been unable to finish them. My friend has been left these and asked for my help.

First I need to know how i account for the sale in the accounts. I'm not sure if i should use the market value less what the client sold it for giving a loss? Or use the net assets less the proceeds from sale showing a gain. The company has been making a loss for the last five years hence the reason for the sale.

Secondly are there any other transactions that i am forgetting about?

Any help would be gratefully apprecaited.

Thanks all
 

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