You are given the following balance sheets of Deepak Sharmas business as at 31 December: There were

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You are given the following balance sheets of Deepak Sharma’s business as at 31 December:

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There were no disposals of non-current assets during 2025.
Required:
In accordance with the requirements of IAS 7, prepare the statement of cash flows for the year ended 31 December 2025 using the indirect method.

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