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Annotated Statement 4.1: Bunns the Bakers plc statement of cash flows for the years ended 31 March 2024 and 31 March 2023
Note: cash inflows (money coming in) are shown without brackets while cash outflows (money going out) are shown in brackets. Work through the statement of cash flows, adding the figures without brackets and deducting the figures in brackets to help you understand how the cash inflows and outflows add up to the subtotals given.
| 2024 | 2023 | |
|---|---|---|
| £000 | £000 | |
| Cash flows from operating activities | ||
| Profit for the year | 547 | 442 |
| Income tax 1 | 213 | 172 |
| Finance expense 1 | 150 | 165 |
| Finance income 1 | (15) | (12) |
| (Increase)/decrease in inventories | (5) | 8 |
| Decrease in trade and other receivables | 13 | 9 |
| Increase/(decrease) in trade and other payables 2 | 109 | (15) |
| Amortisation of intangible non-current assets | 5 | 7 |
| Depreciation of property, plant and equipment 3 | 394 | 362 |
| (Profit)/loss on disposal of property, plant and equipment | (3) | 4 5 |
| Cash generated from operations 4 | 1,408 | 1,142 |
| Cash generated from operations | 1,408 | 1,142 |
| Taxation paid 6 | (189) | (154) |
| Net cash inflow from operating activities | 1,219 | 988 | Cash flows from investing activities 7 |
| Acquisition of property, plant and equipment 8 | (910) | (600) |
| Acquisition of investments 9 | (6) | (11) |
| Proceeds from sale of property, plant and equipment 10 | 10 | 47 |
| Interest received 11 | 15 | 12 |
| Net cash outflow from investing activities | (891) | (552) | Cash flows from financing activities 12 |
| Proceeds from the issue of ordinary share capital 13 | 235 | 148 |
| Dividends paid14 | (90) | (72) |
| Repayment of current portion of long term borrowings15 | (300) | (300) |
| Interest paid16 | (150) | (165) |
| Net cash outflow from financing activities | (305) | (389) | Net increase In cash and cash equivalents | 2317 | 47 |
| Cash and cash equivalents at the start of the year | 18918 | 142 |
| Cash and cash equivalents at the end of the year | 21219 | 189 |