Harpo Limited has traded for a number of years. financial statement of the company is as follows: Comprehensive Income Statement extract for the year ended 31 December 2017 Operating Profit after interest Taxation Profit after interest and Taxation Dividends Harpo Ltd - Statement of Financial Position as at 31 December 2017 2016 £'000 £'000 £'000 Non-current assets Land and Buildings Fixtures and Fittings Current Assets Inventory Receivables Bank Total Assets Equity Share Capital Share Premium Account Profit and Loss account Non-Current liabilities 8% Loan stock Current Liabilities Bank Overdraft Payables Corporation Tax Cost At 1.1.2017 Additions Disposals At 31.12.2017 Depreciation At 1.1.2017 Charge for the year Depreciation on disposal 542 274 165 Net Book Value 31.12.2017 950 950 1,900 950 0 0 950 981 2,881 0 0 0 0 950 1800 100 526 2,426 100 485 263 0 Harpo Ltd - Non-current assets Schedul Land and Fixtures and Buildings £'000 Fittings £'000 2050 725 450 2,325 £'000 0 45 183 195 172 355 175 4 2,881 2,3 1,400 395 950 650 1,600 (420) 1,375 950 748 2,348 1400 433 1,833 100 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 A £'000 390 (147) 243 Adjustment Depreciation (150) 93 B Cash flow from operating activities Net income Statement of Cash Flows For the year ended Dec 31,2017 Change in working capital Increase in inventory Increase in receivable Decrease in payable Decrease in corporate tax Decrease in bank overdraft Net change in working capital Net cash flow from operating activities Cash flow from investing activities Purchase of fixture and fiting Sales of fixture and fiting Net cash flow from investing activities Cash flow from financing activities Dividend paid Issue of share Share premium Net cash flow from financing activities Net cash flow from all the activities Add: Opening cash balance Cash bal. as on 31 Dec 2017 с -£ 4444 51234 વા વા 57 11 -£ 725 30 -£ 150 £ 400 £ 100 £ 243 3 -£ £ D બાપ પ વર્ષ 395 128 510 -£ 695 350 165 - 165