What item is excluded from a statement of changes in equity of a limited company for the year ended 31 March 2025?
- Aa proposed final dividend which is to be paid to ordinary shareholders on 1 August 2025
- Ba transfer made to the general reserve from retained earnings on 31 March 2025
- Can interim dividend paid to the ordinary shareholders on 1 November 2024
- Dan issue of additional ordinary shares made on 31 October 2024