Leases – Lease table headings

Hi Tutor,

With reference to the technical article (https://www.accaglobal.com/gb/en/student/exam-support-resources/fundamentals-exams-study-resources/f7/technical-articles/accounting-for-leases.html) on Leases for split lease year treatment, is this how I look at the lease table headings?

Year 1 – Balance Fwd is 31 Mar 09 (Accounting year-end) and 30 Sep 09 (end of 1st year lease)

Year 2 – Balance Fwd is 31 Mar 10 (Accounting year-end) and 30 Sep 10 (end of 2nd year lease)

Hence, if Number Co entered into an agreement to lease a machine on 1 October 2005, is this how I look at it?

Year 1 – Balance Fwd is 31 Mar 06 (Accounting year-end) and 30 Sep 06 (end of 1st year lease)

till…

Year 5 – Balance Fwd is 31 Mar 10 (Accounting year-end) and 30 Sep 10 (end of 5th year lease)