The statements of financial position of Asterix plc as at 31 May 2013 and 31 May 2012 are as follows:

31 May 2013 31 May 2012

£000 £000 £000 £000 Non-current assets (net book value) 43,000 32,000 Current assets Inventory 19,000 18,000 Trade receivables 9,000 7,500 Bank – 2,800 28,000 28,300 Less Current liabilities Trade payables 6,100 9,900 Taxation 5,000 4,000 Bank overdraft 5,700 –

(16,800) (13,900)

Net current assets 11,200 14,400 Total net assets 54,200 46,400 Equity Share capital 34,000 33,000 Share premium account 300 200 Retained earnings 19,900 13,200 Total equity 54,200 46,400 The summarised income statements for the two years ended 31 May 2013 are as follows:

2013 2012

£000 £000 Gross profit 46,100 38,900 Less Expenses (including depreciation £6m in 2013) (17,000) (20,900)

2013 2012 £000 £000 29,100 18,000 Less Loss on sale of non-current assets (3,200) –
Operating profit before interest 25,900 18,000 Interest payable (1,200) (1,200)
Profit for the year 24,700 16,800 Less Taxation (5,000) (4,000)
Profit after tax 19,700 12,800 Less Dividends paid (13,000) (2,000)
Retained profits for the year 6,700 10,800 Retained profits brought forward 13,200 2,400 Retained profits carried forward 19,900 13,200 Notes:
1 A summary of the company’s non-current assets for the year ended 31 May 2013 is shown below (£000s):
1 June 2012 Opening balance 76,000 31 May 2013 Additions 22,000 98,000 31 May 2013 Sales (8,000)
31 May 2013 Closing balance 90,000 2 The assets which were sold realised £1.8m, which represented a loss on disposal of £3.2m when compared with their depreciated value.
Produce a cash flow statement for the year ended 31 May 2013.