Given the following balance sheets and additional information, prepare a consolidated cash flow statement for the year ended 31 December 2023.

Parent Ltd Cash Flow Statement for the year ended 31 December 2023:

• Net Cash from Operating Activities: £300,000
• Net Cash from Investing Activities: (£150,000)
• Net Cash from Financing Activities: £80,000

Subsidiary Ltd Cash Flow Statement for the year ended 31 December 2023:

• Net Cash from Operating Activities: £200,000
• Net Cash from Investing Activities: (£90,000)
• Net Cash from Financing Activities: £50,000

Additional Information: Parent Ltd acquired 70% of Subsidiary Ltd on 1 January 2023. During the year, Parent Ltd provided an intercompany loan of £60,000 to Subsidiary Ltd.