The correct answer is B. Preliminary expenses.
Current assets are assets that are expected to be realized in cash or sold or consumed within one year or the operating cycle, whichever is shorter.
Stock is an asset that a company holds for sale in the ordinary course of business. It includes finished goods, work in progress, and raw materials.
Debtors are amounts owed to a company by its customers for goods or services that have been sold but not yet paid for.
Cash balance is the amount of cash that a company has on hand.
Preliminary expenses are costs that are incurred in connection with the formation of a company, such as legal fees and accounting fees. These costs are not considered to be current assets because they are not expected to be realized in cash within one year.