The balance sheets of Banton Ltd as at 31 August 2024 and 31 August 2023 are shown below:

You are also given the income statement of Banton Ltd for the year ended 31 August 2024:

Further information is given below:
(i) There were no amounts outstanding in connection with interest payable or receivable as at either year end date.
(ii) The figure for operating profit in the income statement above is stated after charging depreciation of £59,320.
(iii) In April 2024, the company sold equipment that had a carrying amount of £49,390, realising a loss on disposal of £4,390.
(iv) In July 2024, the freehold land owned by Banton Ltd was appraised by a firm of professional valuers, and the new valuation has been incorporated in the above financial statements.
(v) The company issued new ordinary shares for cash during May 2024.
Required:
Following the guidance of IAS 7, prepare the statement of cash flows for Banton Ltd for the year ended 31 August 2024 using the indirect method.

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Non-current assets Property, plant & equipment Less Accumulated depreciation Current assets Inventory Trade and other receivables Cash at bank and in hand Total assets 31/8/2024 470,200 (124,400) 345,800 102,760 72,400 175,160 520,960 31/8/2023 350,400 (90,320) 260,080 85,000 64,040 920 149,960 410,040