Cash Flow Statement - Financial Reporting Council
Staff Education Note 1: Cash Flow Statements
Page | 4
Illustrative Cash Flow Statement
FRS 102 The Financial Reporting Standard applicable in the UK and Republic
of Ireland
Cash flow statement
3
for the year ended 31 December 20X1
Note
20X1
CU’000
Cash flows from operating activities
4
Profit for the financial year
5
6,099
Adjustments for:
Depreciation of property, plant and equipment
869
Amortisation of intangible assets
50
Profit on disposal of property, plant and equipment
(20)
Interest paid
6
12
Interest received
6
(3,011)
Taxation
7
2,922
Decrease/(increase) in trade and other receivables
(72)
Decrease/(increase) in inventories
(194)
Increase/(decrease) in trade payables
234
Cash from operations
8
6,889
Interest paid
6
(12)
Income taxes paid
(2,922)
Net cash generated from operating activities
3,955
Cash flows from investing activities
Proceeds from sale of equipment
42
Purchases of property, plant and equipment
(1,496)
Purchases of intangible assets
(71)
Interest received
6
3,011
Net cash from investing activities
1,486
Cash flows from financing activities
Issue of ordinary share capital
206
Repayment of borrowings
(149)
Dividends paid
9
(2,417)
Net cash used in financing activities
(2,360)
Net increase/(decrease) in cash and cash equivalents
3,081
Cash and cash equivalents at beginning of year
10
A
(1,492)
Cash and cash equivalents at end of year
11
A
1,589
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