Torrent plc’s income statement for the year ended 31 December

Torrent plc’s income statement for the year ended 31 December 2014 and the statements of financial position as at 31 December 2013 and 2014 are as follows: Income statement for the year ended 31 December 2014

Statements of financial position as at 31 December 2013 and 2014

During 2014, the business spent £67 million on additional plant and machinery. There were no other non-current asset acquisitions or disposals. There was no share issue for cash during the year. The interest payable expense was equal in amount to the cash outflow. A of £60 million was paid.

Required:
Prepare the statement of cash flows for Torrent plc for the year ended 31 December 2014.

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