The following are the statements of financial position of A. Brooks as at 30 June 20X0 and 30 June 20X1:

Additional information
1. There were no disposals of non-current assets during the year.
2. During the year ended 30 June 20X1 there was interest received of £900 and bank interest paid of £1,250.

Required
Brooks cannot understand how there can be a loss for the year 20X0/X1 when there has been an increase in the cash and bank balance. You are required to explain this by preparing a statement of cash flows for the year ended 30 June 20X1.

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ASSETS Non-current assets Property, plant and equipment (cost) Aggregate depreciation Current assets Inventory Trade receivables Cash and bank Total assets EQUITY AND LIABILITIES Equity Capital at start of year Capital introduced Profit for the year Loss for the year Drawings Total equity capital Non-current liabilities Bank loan (5 years) Total non-current liabilities 30 June 20XO £ 65,000 (13,000) 52,000 6,700 5,400 12,100 64,100 38,500 2,700 14,100 55,300 (12,300) 43,000 15,000 15,000 30 June 20X1 £ 72,000 (14,500) 57,500 7,300 4,100 900 12,300 69,800 43,000 20,000 63,000 (1,800) (7,600) 53,600 10,000 10,000