A Level Business · Edexcel A level Business (9BS0), Theme 3

Tarnbeck Creamery: reading the accounts

A cheese maker's income statement and statement of financial position, gearing and ROCE, a £300,000 borrowing decision and a recommendation to a bank.

  • 3 lessons of about 55 minutes
  • 24-page student workbook
  • 10-page teacher guide
  • PDF and editable Word
  • Teacher guide with full worked answers
  • Independently checked

Free sample (PDF): cover, contents and the first two pages of Lesson 1. No answers, no email needed.

Cover: Tarnbeck Creamery: reading the accounts, the first page of the student workbook
What you getA student workbook and a teacher guide with full answers, as PDF and editable Word.
PaymentSecure card payment through Stripe. The files are available straight after payment.
RefundsCharged twice, cannot open the files, or not as described: email us and we put it right. Refund policy
LicenceFor you and your school, for your own classes. Please do not post publicly or resell. Terms
Read the video text

Tarnbeck Creamery wants to borrow three hundred thousand pounds. Students read its accounts, calculate gearing and return on capital employed, and compare it with a rival before writing a recommendation to the bank. Three lessons on financial analysis for Edexcel A level Business, with a teacher guide and full answers. Student pages and teacher guide, PDF and Word. The Business School.

What is inside

One original, fictional UK business case for about three 55-minute lessons. Students read a cheese maker's income statement and statement of financial position and say what they show to different stakeholders, calculate and interpret the two ratios named in the specification (gearing and return on capital employed), judge a proposal to borrow £300,000, state the limitations of ratio analysis, then compare two rival firms and write a 175-word recommendation to a bank.

  1. Lesson1

    Reading the statements

    A which-statement starter, an income statement and statement of financial position to complete, reconciliations, stakeholder interest, a note to the MD.

  2. Lesson2

    Ratio analysis

    Formulas and both statements, a capital employed diagram, gearing and ROCE, interpretation, a borrow-or-not judgement and the limitations of ratios.

  3. Lesson3

    Comparing two firms

    A second firm and a bank guideline, ratios for both, after-loan ratios, an interest stress test, a plan and a 175-word recommendation with peer check.

FilePagesWhat it holds
Student workbook
PDF Word
24 (A4)The case file and every lesson's tasks, with full-width ruled answer space, tables, diagrams and charts to complete, exit tickets and the final written task.
Teacher guide
PDF Word
10 (A4)Curriculum fit with sections and pages, a ratio scope note, three 55-minute plans with homework rows and what to cut, full worked answers, the completed diagram, indicative answers that fit the lines, a 167-word example recommendation, support and stretch.

Mapped to the Pearson specification (Issue 1) sections 3.5.1 and 3.5.2.

Preview pages

Real pages from the files, at reading size. Click a page to open it full size.

Page 1: the case opening
Page 1: the case opening
Page 13: the capital employed diagram and ratio table
Page 13: the capital employed diagram and ratio table
Page 18: two firms' accounts and the bank guideline
Page 18: two firms' accounts and the bank guideline
Teacher guide, page 3: Lesson 1 answers (starter and Task 1)
Teacher guide, page 3: Lesson 1 answers (starter and Task 1)

About this pack

  • New pack, no reviews yet. It is offered with the refund terms below.
  • An original, fictional case. Every business, person, figure and quote is invented; nothing is real data.
  • Timings are estimates. The lessons are not yet classroom-trialled.
  • Written tasks come with indicative guidance and an example answer, not a mark scheme.
  • The Word files were laid out and checked in LibreOffice, not Microsoft Word. Small layout differences are possible when you open them in Word.
  • A classroom resource for teaching and practice. It does not replace a textbook or a scheme of work.
  • Uses only the two ratios the specification names for this topic. It does not teach margins, current ratio or acid test.
  • Not endorsed by Pearson. Contains no exam board questions or mark schemes.

Licence and refunds

One purchase licenses you and your school to use the pack with the students you teach: print it, project it, adapt the Word files for your own lessons and share it with colleagues in your department. Please do not post it publicly, upload it to resource-sharing sites or resell it.

If you are charged twice, cannot open the files, or the pack is not as described, email support@thebusiness.school and we put it right. Because the files are an immediate digital download and you lose the 14-day right to cancel when you buy, change-of-mind refunds are not offered once you have access. Your statutory rights are unaffected. The seller is TBS Education Ltd Oy; see the full terms and refund policy.

Who makes these

These resources are made by The Business School, founded by Sakari Laajoki. About us

Questions

What exactly do I get?

A student workbook and a teacher guide for one original, fictional case. Both come as PDF and as editable Word files. The teacher guide has the lesson plans, full worked answers, completed diagrams and indicative guidance for the written tasks.

Can I edit the files?

Yes. The Word files are editable, so you can change the business name, the figures or the questions before you set it. They were laid out and checked in LibreOffice, not Microsoft Word, so you may see small layout differences in Word; the PDF is the reference layout. The download is a ZIP that opens on Windows and Mac without extra software.

Is it a mark scheme, and is it endorsed?

No to both. The teacher guide gives full answers for calculations and tables, and indicative guidance plus an example answer for each written task. It is not an exam board mark scheme, and the pack awards no marks or grades. It is mapped to the specification by section but is not endorsed by Pearson, and contains no exam board questions.

How does delivery work?

After payment you are sent straight to your download page and get a Stripe receipt by email. The download page is personal to your purchase; bookmark it.

What if something is wrong with my order?

Email support@thebusiness.school. The refund policy covers duplicate charges, files you cannot open and products that do not match their description.

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