Dimarian plc’s income statement for the year ended 31 December 2010, and its balance sheets as at 31 December 2010 and 2009, are shown below. Dimarian plc issued no new ordinary shares during the year.

During 2010 Dimarian plc spent £100,000 on non-current assets additions. There were no noncurrent assets disposals during 2010.

You are required to prepare:
(i) An indirect statement of cash fl ows for the year to 31 December 2010.
(ii) A statement of cash fl ows for the year ended 31 December 2010, in the format required by IAS 7.
(iii) An analysis of cash and cash equivalents for the years ended 31 December 2009 and 31 December 2010.

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Dimarian plc Figures in 000 Income statement for the year ended 31 December 2010 Revenue Cost of sales Gross profit Distribution costs and administrative expenses Other operating income Operating profit Interest paid Interest received Profit before tax Income tax expense Profit for the year Retained profit 1 January 2010 Proposed dividends Retained earnings 31 December 2010 850 (500) 350 (120) 230 20 250 (30) 220 10 230 (50) 180 230 410 (80) 330