During 2021, the business spent 590m on additional non-current assets. There were no other non-current assets acquisitions or disposals. A dividend of 150m was paid on ordinary shares during the year.

Required

1. Prepare a cash flow statement for Blackheath plc for the year ended 31^st December 2021.

b)Make any relevant comments about Blackheath's plc's cash flow statement which you feel should be drawn to the attention of its management.