Consolidated financial statements of the Patricks Group for the year ended 30 September 2012:

"Consolidated statements of financial position"

	2012 "000" BWP	2011 "000" BWP
NON CURRENT ASSETS
Goodwill	1930	1850
Investment in associate	620	540
Property, plant and equipment	2545	1625
	5095	4015
CURRENT ASSETS
Trade receivables	390	330
Cash and cash equivalents	210	140
inventories	470	435
	6165	4920
Equity and liabilities
Retained earnings	1755	1085
Share capital (P1 shares)	1500	1500
Other reserves	750	525
	4005	3110
Non- controlling interest	310	320
	4315	3430
NON CURRENT LIABILITIES
Loans	500	300
Deferred tax	150	105
current liabilities
Trade payables	800	725
Tax payable	400	360
	6165	4920

Consolidated statement of profit or loss and other comprehensive income for the year ended 30 September 20X2

	'000' BWP
Revenue	2090
Operating expenses	(1155)
Profit from operations	935
Disposal gain of subsidiary	100
Share of profit of associate	115
Finance cost	(35)
Profit before tax	1115
Taxation	(225)
Profit for the period	890
Other comprehensive income from associate	50
Other comprehensive income	200
Total comprehensive income	1140
Profit for the year attributed to:
Owners of the parent	795
No controlling interests	92
	890
Total comprehensive income for the year attributed to:
No controlling interests	120
Owners of the parent	1020
	1140

Consolidated statement of changes in equity

	Attributable to owners of the parent '000' BWP	Attributable to the NCI '000' BWP
Equity brought forward	3110	320
Total comprehensive income	1020	120
Disposal of subsidiary	-	(420)
Acquisition of subsidiary	-	340
Dividends	(125)	(50)
Equity carried forward	4005	310

During the year, Patricks bought 80% of the equity share capital of Ken paying cash consideration of P1.5 million. The NCI holding was measured at its fair value of P340,000 at the date of acquisition. The fair value of Ken 's net assets at acquisition was made up as follows:

	'000' BWP
Property, plant and equipment	1280
Inventories	150
Cash and cash equivalents	80
Trade receivables	240
Trade payables	(220)
Tax payable	(40)
	1490

During the year, Patricks sold 60% of his equity shareholding in Rock for cash proceeds of P850,000. The subsidiary had been acquired several years ago for cash consideration of P600,000.

The NCI holding was measured at its fair value of P320,000 at acquisition and the fair value of Rock's net assets were

P730,000. Goodwill had not suffered any impairment. At the date of disposal, the net assets of Rock were carried in the

consolidated statement of financial position as follows:

	'000' BWP
Property, plant and equipment	725
Trade receivables	120
Inventories	165
Trade payables	(80)
Cash and cash equivalents	50
	980

Depreciation for the year was charged as P385,000. Plant which had a carrying amount of P250,000 was sold during the year for P275,000. The disposal gain has been recognised under operating costs. Some property, plant and equipment was revalued, and resulted in a revaluation gain of P200,000 being recognised.

From the above information, prepare for Patricks group a consolidated statement of cash flows, for the year ended 30 September 2012