Harpo Limited has traded for a number of years. The financial statement of the company is as follows:

Comprehensive Income Statement extract for the year ended 31 December 2017
	000
Operating Profit after interest	390
Taxation	(147)
Profit after interest and Taxation	243
Dividends	(150)
	93

Harpo Ltd - Statement of Financial Position as at 31 December
	2017	2016
	000	000	000	000
Non-current assets
Land and Buildings		950		950
Fixtures and Fittings		950		650
		1,900		1,600
Current Assets
Inventory	542		485
Receivables	274		263
Bank	165	981	0	748
Total Assets		2,881		2,348
Equity
Share Capital		1800		1400
Share Premium Account		100
Profit and Loss account		526		433
		2,426		1,833
Non-Current liabilities
8% Loan stock		100		100
Current Liabilities
Bank Overdraft	0		45
Payables	183		195
Corporation Tax	172	355	175	415
		2,881		2,348

Harpo Ltd Non-current assets Schedule 2017

	Land and Buildings	Fixtures and Fittings
	000	000
Cost
At 1.1.2017	950	2050
Additions	0	725
Disposals	0	450
At 31.12.2017	950	2,325
Depreciation
At 1.1.2017	0	1,400
Charge for the year	0	395
Depreciation on disposal	0	(420)
	0	1,375
Net Book Value 31.12.2017	950	950

Note that fixtures disposed of during the year realised 10,000.

REQUIRED:

Prepare a statement of cash flow for Harpo Limited for the year ended 31 December 2017 together with notes in accordance with IAS 7.