Article: Brown will scrape the barrel in Antiques Roadshow; Ask ANDY.(Business)

Byline: BROUGH FUND MANAGER AT SCHRODERS Andy askandy@financialmail.co.uk

WHEN you look at your own accounts there are three things to look at: First, your profit and loss account. How much income you have coming in and what is going out. Second, your cash flow. Are you going to have to borrow from the bank? Third, your own balance sheet. Do your assets exceed your liabilities?

You only have to watch the BBC's Antiques Roadshow to see that one way to improve your balance sheet is to sell assets whose value you had never fully realised.

The improvement in the balance sheet after you have sold an asset improves your short-term cash flow and then ...

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