f the business are doing well and which are not. From this I can see that UK retail is doing badly and Overseas retail and Financial services are doing well as turnover is increasing.
             Other information such as number of employees and square footage used by the business is also shown, this is useful to see how sales relate to square footage as an increase in the number of outlets should mean an increase in turnover but the summary shows that turnover has slightly decreased. The consolidated profit and loss account gives detailed information into the company it shows which parts of the business are increasing sales and which parts are losing sales so you can see where the problems in the business are and where it is losing money.
             A balance sheet and a cash flow statement are also included they show where the money is coming from and how it is being spent. The balance sheets show where the money is obtained and how it is spent. Figures for 1999 and 1998 are included so you can compare them.
             Profitability and liquidity ratios can be worked out from this information. The Recovery programme shows what Marks and Spencers is doing
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