Chen plcs income statements for the years ended 31 December 2014 and 2015 and the statements of financial position as at 31 December 2014 and 2015 are as follows:

Income statements for the years ended 31 December 2014 and 2015

	2014	2015
	m	m
Revenue	207	153
Cost of sales	(101)	(76)
Gross profit	106	77
Distribution expenses	(22)	(20)
Administrative expenses	(20)	(28)
Operating profit	64	29
Interest payable	(4)	(4)
Profit before taxation	60	25
Taxation	(16)	(6)
Profit for the year	44	19

Statements of financial position as at 31 December 2014 and 2015

	2014	2015
	m	m
ASSETS
Non-current assets
Property, plant and equipment
Land and buildings	110	130
Plant and machinery	62	56
	172	186
Current assets
Inventories	24	25
Trade receivables	26	25
Cash at bank and in hand	19
	69	50
Total assets	241	236
EQUITY AND LIABILITIES
Equity
Called-up ordinary share capital	100	100
Retained earnings	56	57
	156	157
Non-current liabilities
Borrowings loan notes (10%)	40	40
Current liabilities
Borrowings (all bank overdraft)		2
Trade payables	37	34
Taxation	8	3
	45	39
Total equity and liabilities	241	236

Included in cost of sales, distribution expenses and administrative expenses, depreciation was as follows:

	2014	2015
	m	m
Land and buildings	6	10
Plant and machinery	10	12

There were no non-current asset disposals in either year. The amount of cash paid for interest equalled the expense in each year. Dividends were paid totalling 18 million in each year.

Required:

Prepare a statement of cash flows for the business for 2015.