Open 'Statement Groups' from the View menu. Find the Statement group that contains the statement you want to remove. Right-click on the statement and choose 'Delete item'.

Have you opened the Financial Reporter using 'Print Financial Reports' instead of 'Maintain Financial Reports'? You cannot do any editing or deleting of items from the print-mode.

Have you logged into Adagio Ledger as a user other than SYS? We have recently clamped down on security, and users other than SYS cannot edit or delete items in Statement Groups.