HAVISHAM PLC

Opening cash
Additional Closig c ash
1 Dr Loss 84,810 Increase
Dr Acc Dep
Dr Cash 42,990
Cr PPE
OCF
Carrying amount = Cost - Acc Dep = 127.800 PBT
Cost = Acc Dep + Cash + 84.810 Depreciation
Cost - Acc Dep = Cash + 84.810 = 127.800 PPE Finance cost
797,500 Gain on deposal intangib
2 Dep exp 232,900 13,900 232,900 Loss on disposal PPE
3 Purchase PPE 531,900 127,800 Impairment loss
Amortisation
Dr PPE 13,900 982,600 Inv
Cr AP 13,900 AR
Dr PPE 531,900 AP
4 Purchase Intangible Cr Cash 531,900 Cash generated from ope
Tax paid
Dr Intangible assets 251,340 Interest paid
Cr Cash 251,340 Intangible
386,900 NET OCF
Dr Acc Amortiaion 251,340 17,000
Dr Cash 24,000 21,200 ICF
Cr Gain 7,000 20,000 Cash receipt from disopo
CR Intangible assets 580,040 Cash payment for purcha
Cash payment for purcha
Carrying amount= Cost - Acc Dep = 17.000 Cash receipt from dispos
Cost + Gian = Cash + Acc Amort
Cost - Acc Amort = Cash - Gian = 17.000 NET ICF

FCF
5 1 for 10 bonus SC Borrowings
232,800 Cash receipr from redeem
Dr SP/ Cr SC 23,280 23,280 Dividends paid
56,320 Issue
6
312,400 Net FCF
7 Dr Cash 75,000
Cr Redeemable preferen 75,000
SP
8 Dr Impairment Loss 20,000 351,000
Cr Intangbilee 23,280 70,480

Dr Cash 126,800
Cr SC 56,320 398,200
Cr SP 70,480
RE
282,100

231,640 484,340

534,800
Opening cash (13,430)
Closig c ash 26,270
39,700
Tax payable
192,520
236,420 245,700

730,040 X
Depreciation 232,900 X 201,800
Finance cost 89,600 X
Gain on deposal intangible (7,000) X
Loss on disposal PPE 84,810 X Interest
Impairment loss 20,000 X 12,350
Amortisation 21,200 X 92,200 89,600
(144,490) X
(118,550) X
(3,100) X 9,750
Cash generated from operations 905,410 X
(236,420) X
Interest paid (92,200) X

576,790 X

Cash receipt from disoposal PPE 42,990 X

Cash payment for purchase PPE (531,900) X
Cash payment for purchase Intangi (251,340) X
Cash receipt from disposal Intangib 24,000 X

(716,250)

Borrowings 209,000 X
Cash receipr from redeem 75,000 X
Dividends paid (231,640) X
126,800 X

179,160 X

39,700