Question: Torrent plc's income statement for the year ended 31 December 2006 and the balance sheets as at 31 December 2005 and 2006 are as follows:
During 2006, 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.
Required: Prepare the cash flow statement for Torrent plc for the year ended 31 December 2006.