The following are the financial statements for Nailsea plc for the years ended 30 June 2020 and 2021

There were no disposals of non-current assets in either year. Dividends were paid in 2020 and 2021 of £40 million and £45 million, respectively.
Required:
Prepare a statement of cash flows for Nailsea plc for the year ended 30 June 2021.

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Income statement for years ended 30 June Revenue Operating expenses Depreciation Operating profit Interest payable Profit before taxation Taxation Profit for the year 2020 2021 m m 1,230 2,280 (722) (1,618) (270) (320) 238 342 (27) 238 315 (110) (140) 128 175 Statements of financial position as at 30 June ASSETS Non-current assets Property, plant and equipment (at carrying amount) Land and buildings Plant and machinery Current assets Inventories Trade receivables Bank 2020 2021 m m 1,500 1,900 810 740 2,310 2,640 275 450 100 250 118 375 818 2,685 3,458 Total assets EQUITY AND LIABILITIES Equity Share capital (fully paid 1 shares) 1,400 1,600 Share premium account 200 300 Retained earnings 828 958 2,428 2,858 Non-current liabilities Borrowings-9% loan notes (repayable 2022) 300 Current liabilities Borrowings (all bank overdraft) Trade payables Taxation Total equity and liabilities 32 170 230 55 70 257 300 2,685 3,458