Cash Flow Statement - Financial Reporting Council
Staff Education Note 1: Cash Flow Statements
Page | 5
Illustrative extracts from the notes to the financial statements
FRS 1 Cash flow statements (revised 1996)
Notes to the financial statements
for the year ended 31 December 20X1
A. Reconciliation of operating profit to net cash inflow from operating
activities
20X1
CU’000
Operating profit
6,022
Depreciation
869
Amortisation
50
Profit on disposal of tangible assets
(20)
Increase in stock
(194)
Increase in debtors
(72)
Increase in creditors
234
Net cash inflow from operating activities
6,889
B. Analysis of changes in net debt
At 1 Jan
20X1
CU’000
Cash
flows
CU’000
Other
changes
CU’000
At 31 Dec
20X1
CU’000
Cash in hand, at bank
42
847
889
Overdrafts
(1,784)
1,784
2,631
Debt due within one year
(149)
149
(230)
(230)
Debt due after one year
(1,262)
230
(1,032)
Current asset investments
250
450
700
Total
(2,903)
3,230
-
327
C. Reconciliation of net cash flow to movement in net debt
12
20X1
CU’000
Increase in cash in the period
2,631
Cash to repurchase debenture
149
Cash used to increase liquid resources
450
Change in net debt
3,230
Net debt at 1 January
(2,903)
Net funds at 31 December
327
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