The following information relates to the draft financial statements of Mocha:
Summarised statements of financial position as at 30 September

The numerals which are shown in bold type and in parentheses after some of the line items refer to the additional information notes which follow the financial statements.

Summarised statements of comprehensive income for the years to 30 September

The following additional information is available:
(1) Property, plant and equipment:

(2) Investments and investment income:

(3) Share issues:
On 1 April 2023, there was a bonus issue of shares that was funded from the share premium account and some of the revaluation reserve. This was followed on 30 April 2023 by an issue of shares for cash at par.
(4) Provision for product warranties:
The movement in the product warranty provision has been included in the cost of
sales figure in the statement of comprehensive income.

Required:
Prepare a statement of cash flows for Mocha for the year to 30 September 2023, in accordance with the requirements of IAS7 Statement of Cash Flows and using the indirect method.

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Assets Non-current assets Property, plant and equipment (1) Equity investments (2) Current assets Inventory Trade receivables Bank Total assets Equity Ordinary shares of £1 each (3) Share premium (3) Revaluation reserve (3) Retained earnings 2023 £000 £000 10,200 3,500 32,600 4,500 37,100 nil 13,700 50,800 14,000 nil 2,000 13,000 29,000 £000 2022 £000 24,100 7,000 31,100 7,200 3,700 1,400 12,300 43,400 8,000 2,000 3,600 10,100 23,700