Prepare a Cash Flow Statement on the basis of the information given in the Balance Sheet of Libra Ltd. as at 31st March, 2013 and 31st March 2012:

Particulars

Note No.

31st March, 2013

(₹)

31st March, 2012

(₹)

I. EQUITY AND LIABILITIES

1. Shareholders' Funds

(a) Share Capital

8,00,000

6,00,000

(b) Reserves and Surplus

1

4,00,000

3,00,000

2. Non-Current Liabilities

Long-term Borrowings

1,00,000

1,50,000

3. Current Liabilities

(a) Trade Payables

40,000

48,000

Total

13,40,000

10,98,000

II. ASSETS

1, Non-Current Assets

(a) Fixed Assets:

Tangible Assets

8,50,000

5,60,000

(b) Non-Current Investments

2,32,000

1,60,000

2. Current Assets

(a) Current Investments

50,000

1,34,000

(b) Inventories

76,000

82,000

(c) Trade Receivables

38,000

92,000

(d) Cash and Cash Equivalents

94,000

70,000

Total

13,40,000

10,98,000

Notes to Accounts

Particulars	31st March, 2013 (₹)	31st March, 2012 (₹)
I. Reserves and Surplus
Surplus, i.e., Balance in Statement of Profit and Loss	4,00,000	3,00,000

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