Statement of Cash Flow for the year ended xx/xx/20xx: £ £ Reconciliation of profit from operations to net cashflow from operating activities Profit before interest and tax Adjustments for: Depreciation for the year (Profit)/loss on disposal of non-current assets (Increase)/decrease in inventories (Increase)/decrease in receivables Increase/(decrease) in payables Cash generated from operations (Interest paid) (Tax paid) Net cashflow used in/from operating activities Cashflows from investing activities (Purchase of non-current assets) Proceeds from disposal of non-current assets Interest received Dividends received Net cash used in/from investing activities Cashflows from financing activities Proceeds from/(repayments of) share capital Proceeds from/(repayments of) long term borrowings (Dividends paid) Net cashflow from financing activities Net increase/(decrease) in cash and cash equivalents Cash and cash equivalents at the start of the year Cash and cash equivalents at the end of the year