$1)$ Monisha is a publicly listed company. Details of its financial statements for the year ended $31$ December $2023,$ together with a comparative statement of financial position, are:

STATEMENT OF FINANCIAL POSITION AT $31$ DECEMBER

$20232022$

$$000$ $$000$

Non$-$current assets $($note $($i$))$

Property, plant and equipment $25601880$

Software $270-$

Investments at fair value through profit and loss $300250$

$$

$31302130$

Current assets

Inventories $9601020$

Trade receivables $540760$

Amounts due from construction contracts $160110$

Bank $-70$

$$

$16601960$

Total assets $47904090$

Equity and liabilities

Equity shares of $25$ cents each $1000600$

Reserves

Share premium $($note $($iii$))300170$

Revaluation surplus $12050$

Retained earnings $19001930$

$$

$23202150$

Equity and reserves $33202750$

Non$-$current liabilities

$9\%$ loan note $240-$

Environmental provision $324-$

Deferred tax $3650$

$$

$60050$

Current liabilities

Trade payables $7001110$

Bank overdraft $5080$

Current tax payable $120100$

$$

$8701290$

Total equity and liabilities $47904090$

STATEMENT OF PROFIT OR LOSS AND OTHER OCI FOR THE YEAR ENDED $31$ DECEMBER $2023$

$$000$

Revenue $2794$

Cost of sales $(2220)$

$$

Gross profit $574$

Operating expenses $(250)$

$$

$324$

Finance costs $($note $($i$))(80)$

Investment income and gain on investments $($note $($ii$))40$

$$

Profit before tax $284$

Income tax expense $(114)$

$$

Profit for the year $170$

$$

Additional information:

i$)$ Included in property, plant and equipment is a coal mine and related plant that Monisha Ltd purchased on $1$ October $2022.$ Legislation requires that in ten years$$ time $($the estimated life of the mine$)$ Monisha Ltd will have to landscape the area affected by the mining. The future cost of this has been estimated and discounted at a rate of $8\%$ to a present value of $$300000.$ This cost has been included in the carrying amount of the mine and, together with the unwinding of the discount, has also been treated as a provision. The unwinding of the discount is included within finance costs in the statement of profit or loss. Other land was revalued $($upward$)$ by $$70000$ during the year. Depreciation of property, plant and equipment for the year was $$510000.$ There were no disposals of property, plant and equipment during the year. The software was purchased on $1$ July $2023$ for $$360000.$

ii$)$ The market value of the investments had increased during the year by $$30000.$ There have been no sales of these investments during the year.

iii$)$ On $1$ July $2023$ there was a bonus $($scrip$)$ issue of equity shares of one for every four held utilising the share premium reserve. A further cash share issue was made on $1$ September $2023.$ No shares were redeemed during the year.

iv$)$ A dividend of $5$ cents per share was paid on $1$ October $2023.$

Required:

Prepare a statement of cash flows for Monisha Ltd for the year to $31$ December $2023$ in

accordance with IAS $7$ Statement of Cash Flows.