Torrent plc’s income statement for the year ended 31 December 2015 and the statements of financial position as at 31 December 2014 and 2015 are as follows:

During 2015, the business spent £67 million on additional plant and machinery. There were no other non-current asset acquisitions or disposals.
There was no share issue for cash during the year. The interest payable expense was equal in amount to the cash outflow. A dividend of £60 million was paid.

Required:
Prepare the statement of cash flows for Torrent plc for the year ended 31 December 2015.

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Income statement for the year ended 31 December 2015 Revenue Cost of sales Gross profit Distribution expenses Administrative expenses Rental income Operating profit Interest payable Profit before taxation Taxation Profit for the year m (353) & & 5 Statements of financial position as at 31 December 2014 and 2015 2014 Em 2015 m ASSETS Non-current assets Property, plant and equipment Land and buildings 310 310 Plant and machinery 325 314 635 624 Current assets Inventories 41 35 Trade receivables 139 145 180 180 815 804 Total assets EQUITY AND LIABILITIES Equity Called-up ordinary share capital Share premium account Revaluation reserve Retained earnings Non-current liabilities Borrowings-loan notes Current liabilities Borrowings (all bank overdraft) Trade payables Taxation Total equity and liabilities 3[2| 200 300 40 9 197 432 506 250 150 56 89 41 18 148 804