Preparing cash flow statements using an indirect method. And explain how it was worked out

The following has been extracted from the financial statements of Gill Ltd: Summarised income statement for the year ended 30 September 2018 The following notes are also relevant: 1. Included in property, plant and equipment is a coal mine and related plant that Gill purchased on 1 October 2017. In ten years' time (at the end of the mine's useful life), Gill will be required to decontaminate the area affected by the mining. The future cost of this has been estimated and discounted at a rate of 8% to a present value of 150,000. This cost has been included in the carrying amount of the mine, and together with the unwinding of the discount, has also been treated as a provision. The discount unwinding is included within finance costs in the above income statement. Other land was revalued upward by 35,000 during the year. Lesh Depreciation of property, plant and equipment for the year was 255,000. There were no disposals of property, plant and equipment during the year. The software was purchased on 1 April 2018 for 180,000. The market value of the investments had increased during the year by 15,000. There had been no sales of these investments during the year. Lod 2. On 1 April 2018 there was a bonus issue of equity shares of one for every four held, through share premium. A further cash share issue was made on 1 June 2018. No shares were redeemed during the year. 3. A dividend of 5 cent per share was paid on 1 July 2018. Required: Prepare a cash flow statement for Gill Ltd for the year to 30 September 2018 based on the information available and in accordance with IAS 7 Statement of Cash Flows. Use the indirect method