So you have prepared the financial statements for a period of more or less than 12 months and are wondering how to complete the items of financial data? And whether the amounts should be apportioned or grossed up to show figures for a 12-month period?
The answer is it is not necessary to apportion/gross up the figures. To complete the items of financial data – use the amounts extracted from the Statement of Financial Position/Balance Sheet and the Statement of Comprehensive Income/Profit and Loss Account.