I am concerned that there is no link in the Micro Entity accounts between the "Profit" shown on the "income statement" and the "Capital and Reserves" figure shown on the "Statement of financial position". Whilst I am told that the statements comply with legislative requirements surely we should be striving to achieve more than this and provide clients with a set of account that actually hangs together or am I just being old fashioned? Surely this could be achieved by expanding the "Detailed income statement" to include retained profits, dividends and share capital?