January February March April May

Cash Receipts:
Capital 7,000,000
10% Debentures 4,000,000
Collection from Debtors 2,800,000 3,200,000 3,500,000 4,000,000
Total Receipts 11,000,000 2,800,000 3,200,000 3,500,000 4,000,000

Cash Disbursements:
Freehold Premises 3,000,000
Plant and Motor Van 1,600,000
Stock-Raw Material 1,800,000
Payment to supplier 3,000,000 2,800,000 3,200,000 3,200,000
Wages and Salaries 180,000 180,000 180,000 200,000 200,000
General & Admin Expenses 140,000 140,000 140,000 140,000 140,000
Rent and Rates 20,000
Preliminary Exp 150,000
Interest on Debentures
Total Disbursements 6,720,000 3,470,000 3,140,000 3,540,000 3,540,000
Cash Surplus (deficit) 4,280,000 - 670,000 60,000 - 40,000 460,000
Opening Balance - 4,280,000 3,610,000 3,670,000 3,630,000
Closing Balance 4,280,000 3,610,000 3,670,000 3,630,000 4,090,000

Income Statement
6 Months Ended 30th June, 2014
Sales
Cost of Sales
GP
Commercial Exp:
Wages & salaries 1,140,000
General & Admiin Exp 840,000
Rent & Rates 40,000
Interest Expenses 200,000
Depreciation 160,000
Net Profit

Balance Sheet
As on 30th June, 2014
Non-Current Assets
Premises
Plant & motor Van
Preliminary Exp
Current assets
Closing stock
Debtors
Cash

Total Assets

OE + Liabilities
Capital
Retained Profit

Non Current Liability

10% Debentures

Current Liabilities
Creditors
Rent & rates
Total Equity+Liabilities

Cash Flow Statement

6 Months Ended 30th June, 2014

CFO
Operating Profit
Depreciation

Changes in W. Capital
Increase in Stock
Increase in Debtors
Increase in Creditors

interest paid
CFO

CFI
Purchase of Freehold Premises
Purchase Plant and Van
Preliminary Exp
CFI

CFF
Capital
10% Debentures
CFF

OB of Cash & Cash Equivalents

Net Cash Flow (CFO+CFI+CFF)
CB of Cash & Cash Equivalents
 June
January
Sales 2,800,000
GP is 25% based upon Cost
4,000,000 Cost of Sales (Sales/1.25) 2,240,000
4,000,000
Purchases 3,000,000

1,800,000
3,200,000 18,600,000
200,000 20,400,000
140,000 17,200,000

200,000
3,740,000
260,000
4,090,000
4,350,000

4
21,500,000
17,200,000
4,300,000

2,380,000
1,920,000

3,000,000
1,440,000
150,000
4,590,000
 3,200,000
4,000,000
4,350,000
11,550,000

16,140,000

7,000,000
1,920,000
8,920,000

4,000,000

3,200,000
20,000
16,140,000

2,120,000
160,000
2,280,000

- 3,200,000
- 4,000,000
3,200,000
- 1,720,000
- 200,000
- 1,920,000

- 3,000,000
- 1,600,000
- 150,000
- 4,750,000

7,000,000
4,000,000
11,000,000

- 20,000
4,330,000
4,350,000
February March April May June
3,200,000 3,500,000 4,000,000 4,000,000 4,000,000

2,560,000 2,800,000 3,200,000 3,200,000 3,200,000

2,800,000 3,200,000 3,200,000 3,200,000 320,000