Cashflows Minster ACCA December 2006. Minster PPE & Software PPESoftware Op Balance9400 Acquisitions Paid For 410180 Revaluations35 Depn Charge(255)(45)

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Cashflows Minster ACCA December 2006

Minster PPE & Software PPESoftware Op Balance9400 Acquisitions Paid For Revaluations35 Depn Charge(255)(45) Coal Mine150 Cl Balance

Tax Tax (Profits & Deferred Tax) Op Bal Acquisitions/CY Charge57 Cl Bal(60) + (18) Cash payments54

Investments Investments (BS)Investment Income (P&L) Op Bal125 Gains15 Acquisition/Inco me 105 Cl Bal150 Cash payments54

Equity & Revaluation EquityShare Premium Revaluation Op Bal Bonus Issue75(75) Reval35 Issue Cl Bal Dividend Paid100

Profit before taxation162 Adjustments for: Depreciation300 Increase in trade and other receivables85 Increase in inventories30 Decrease in trade payables (205) Cash generated from operations 372

B/f 372 Interest paid(28) Income taxes paid (54) (82) Net cash from operating activities 290 Cash flows from investing activities Purchase of property, plant and equipment(590) Purchase of Investments(10) Investment Income5 (595) Net cash used in investing activities (305)

B/F (305) Cash flows from financing activities Proceeds from issue of loan notes 120 Proceeds from issue of shares 265 Dividend Paid (100) 285 Net cash used in financing activities (20)

Net increase in cash and cash equivalents (20) Cash and cash equivalents at beginning of period (5) Cash and cash equivalents at end of period(25)