The balance sheets of Ruth Byrde’s business as at the end of its two most recent financial years are presented below:

There were no acquisitions of non-current assets during the year ended 31 October 2024, but a delivery van that had a carrying amount of £4,310 was disposed of in June 2024. The loss recorded on this disposal was £315.
Required:
In accordance with the requirements of IAS 7, prepare the statement of cash flows for the year ended 31 October 2024 using the indirect method.

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Non-current assets Property, plant & equipment at cost Less Accumulated depreciation Current assets Inventory Trade receivables Total assets Current liabilities Bank overdraft Trade payables Non-current liabilities Bank loans Net assets 31 October 2024 9,760 17,685 (460) (12,260) 43,425 (21,505) 21,920 27,445 49,365 31 October 2023 (19,700) 16,945 10,720 15,430 (2,610) (12,720) (11,670) 53,420 (19,070) 34,350 26,150 60,500 (14,280) (25,500) 20,720