The balance sheets of Southall Ltd at 31 December 20X1 and 31 December 20X2 are as follows:

Balance sheets as at 31 December 20X1 and 20X2 20X1 20X2 £000 £000 £000 £000 Fixed assets Plant at cost 52.0 70.0 Less: Accum depreciation − 16.5 − 22.7 35.5 47.3 Vehicles at cost 10.0 10.0 Less: Accum depreciation − 3.6 − 4.8 6.4 5.2 41.9 52.5 Current assets Stock 10.2 12.6 Trade debtors 8.3 13.7 Bank 4.9 –
23.4 26.3 Less: Creditors due within one year Bank overdraft − 1.3 Trade creditors − 5.1 − 5.8 − 5.1 − 7.1 Working capital 18.3 19.2 60.2 71.7 Financed by:
Share capital 50.0 54.0 Profit and loss account 10.2 17.7 60.2 71.7 A cash flow statement for the year ending 31 December 20X2.