Rouge £500 statement of profit and loss?

topcat

In the cost of sales they have closing iinventory - £500 The only place I can see where it has come from the below statement but I really don't understand why? Included in this balance was an inventory line costing £4000 that due to change in legislation is now illegal. Clec Ltd could rectify the items at a cost of £2500 and plans to do so. The items usually retail to customers at £ So £6500-6000=£500 But why is the £500 took off closing inventory is there a standard behind it somewhere? If someone could

topcat

Sorry this mobile site is terrible I didn't format it I've that or even throw all the words around :-\

topcat

Edit - spoke to soon still don't get it surely closing Inventory should go up by £2000