427 NON-CURRENT LIABILITIES

18, - CASE STUDY JULY 2010 EXAM PAPER ICAEW 18, - CASE STUDY JULY 2010 EXAM PAPER ICAEW
CASE STUDY JULY 2010 EXAM PAPER ICAEW
18,427 Non-current liabilities: Loan due to KdK 12,000 Current liabilities 6 9,346 Total liabilities 39,773 Cash flow statement £000Operating profit for the year 6,711 Depreciation and amortisation 1,683 (Increase) in inventories (763) (Increase) in receivables (2,060) Increase in trade payables 710 (Decrease) in other payables and accruals (excluding tax) (364) Net cash inflow from operating activities 5,917 Net cash flow from returns on investment / servicing of finance (1,400) Note 1: Segmental analysis £000 Revenue (see also Note 2) Retail Division 30,595 HCC Division 6,793