The following are the statements of financial positions of Waterloo plc for the last two financial years ended on 30 September.

Explanatory notes to the statement of financial positions are as follows:
1. The movement during the year to 30 September 20X2 in property, plant and equipment was as follows:

* The plant and machinery disposed of during the year was sold for £5,000.
2. Goodwill arising from the purchase of a business on 1 November 20X0 was valued at £200,000. Goodwill has not diminished in value over the year.
3. Dividend details for the company are as follows:
_____________________________20X220X1
Interim paid in year..................£25000...........£15000
Final Proposed at year end..........£60000...........£45000
4. There was a bonus issue during the year to 30 September 20X2 of one new equity share for every two held.
Required
Prepare a statement of cash flows for the year ended 30 September 20X2, in accordance with IAS 7. There was no investment income for the year ended 30 September 20X2 but there was debenture interest paid of £35,000 during the year.

20X2 20x1 '000 Notes ASSETS Non-current assets Property, plant and equipment Goodwill '000 1,320 200 1,520 1,090 200 1,290 2 Current assests Inventories Trade receivables Balance at bank 420 220 300 120 20 440 1,730 640 2,160 Total assets EQUITY AND LIABILITIES Equity Equity shares, of 50p each, fully paid Share premium occount Revaluation reserve Retained earnings Total equity Non-current liabilities 9% debentures Total non-current liabilities Current liabilities Bank overdroft Trade payables Total current liabilities Total liabilities Total equity and liabilities 750 100 300 340 1.490 500 350 280 1.130 360 360 400 120 190 310 670 2,160 200 200 600 1,730 Plant and machinery 000 Buildings E000 At 1 Odober 20x1 Surplus on revoluation Additions Disposdls Provision for depreciation At 1 Odober 20X1 Depreciation on disposal r year At 30 September 20X2 Closing net book value Opening net book value 1,090