The statement of financial position of Aadvaark Trading Ltd at 30 November 2023 (with comparatives for 2022) is as follows:
Statement of financial position at 30 November 2023

The following information is also available:
(i) Freehold property which had been valued at £500,000 on 30 November 2022 was revalued at £750,000 on 30 November 2023.
(ii) Plant and equipment with an original cost of £120,000 and accumulated depreciation of £80,000 was sold in February 2023 for £30,000.
(iii) One half of the non-current asset investments were sold for £70,000 in June 2023. Dividends received during the year to 30 November 2023 were £nil.
(iv) Interest expense (and interest paid) for the year was £70,000.

(v) There is no tax liability for the year to 30 November 2023. The tax liability for the year to 30 November 2022 was underestimated by £20,000.
(vi) No dividends were paid or proposed in either year.
(vii) The short-term investments were sold for £150,000 in June 2023. These investments ranked as cash equivalents as defined by IAS7.

Required:
Prepare a statement of cash flows for Aadvaark Trading Ltd for the year to 30 November 2023, in accordance with the requirements of accounting standard IAS7 and using the indirect method.

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Assets Non-current assets Property, plant and equipment at cost or valuation Less: Accumulated depreciation Investments at cost Current assets Inventories Trade receivables Short-term investments Bank balance Equity Share capital Share premium account Revaluation reserve Retained earnings £000 2,470 850 740 1,010 2023 £000 1,620 50 1,670 1,750 3,420 500 140 550 480 1,670 £000 1,790 630 510 640 150 180 2022 £000 1,160 100 1,260 1,480 2,740 400 100 300 800 1,600