Practice exam

Hi, I want to ask a question regarding this exercise. I also find this question in Kaplan Exam kit.
Landing is considering the acquisition of Archway, a retail entity. The summarised financial
statements of Archway for the year ended 30 September 20X6 are
Statement of financial position
$000 $000
Non?current assets
Property, plant and equipment 29,400
Current assets
Inventory 10,500
Bank 100
––––––– 10,600
–––––––
Total assets 40,000
–––––––
Equity and liabilities
Equity shares of $1 each 10,000
Retained earnings 8,800
–––––– 18,800
Current liabilities
4% loan notes (redeemable 1 November 20X6) 10,000
Trade payables 9,200
Current tax payable 2,000
––––––– 21,200
–––––––
Total equity and liabilities 40,000
(iii) The 4% loan notes have been classified as a current liability due to their imminent
redemption. As such, they should not be treated as long?term funding. However, they
will be replaced immediately after redemption by 8% loan notes with the same
nominal value, repayable in ten years’ time
My question is the 8% loan note will only be existed after the redemption of the 4% loan notes which is after the date of the financial statements which is 30 September 20X6. Why would we include this in the adjusted statement ?
I hope you will answer. Thank you so much. I know this is kind of obvious but I genuinely don’t understand it.