You are given the balance sheets of Sibir Ltd as at 31 March 2024 and 31 March 2023:

You are also given the income statement of the company for the year ended 31 March 2024:

The following additional information is relevant:
(i) The depreciation expense for the year ended 31 March 2024 was £10,270.
(ii) There were no disposals of property, plant and equipment during the year ended 31 March 2024.
(iii) There were no amounts outstanding in respect of interest payable or receivable as at either year end date.
(iv) In January 2024, the company issued new ordinary shares for cash.
Required:
Following the requirements of IAS 7, prepare the statement of cash flows for Sibir Ltd for the year ended 31 March 2024 using the indirect method.

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Non-current assets Property, plant & equipment at cost Less Accumulated depreciation Current assets Inventory Trade receivables Cash at bank Total assets Current liabilities Trade payables Corporation tax payable Non-current liabilities Bank loans Net assets Equity Share capital Share premium Retained earnings Total equity 31/3/2024 133,190 (32,500) 100,690 29,490 17,850 2,990 50,330 151,020 17,070 7,680 24,750 46,060 80,210 26,500 11,730 41,980 80,210 31/3/2023 95,580 (22,230) 73,350 22,880 16,960 750 40,590 113,940 21,440 7,040 28,480 21,480 63,980 24,630 10,830 28,520 63,980