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Section 11 Case Studies Case Study 1 The CEO of Tromerag Plastics Limited (TPL) stared across the table at his accountant with the Income Statement for the year to 31 July 2021 and the Statement of Financial Position at 31 July 2021 (These can be found in Appendix 1). "Well, then, Sally. What's been happening to the cash position? Can you explain to me why it has deteriorated over the last year? After all, there have been two major cash injections." Sally Farmer had worked for TPL as the accountant since she left college four years ago. She had inherited some old manual accounting systems and had been progressively introducing a new computer system with an integrated accounting software package to ensure that management information was available as quickly as possible after each accounting period. One area which still had to be addressed, however, was the management of cash. Unfortunately for Sally, this was one of the accounting areas in which the new CEO, Michael James, was showing a very keen interest Michael continued, "We need to improve the management information on cash flow. The current management accounts do not include any details on cash flow at all. At my last company, we concentrated almost exclusively on cash flow management, virtually ignoring the Income Statement." Sally replied, "I have got plans to introduce a proper cash reporting system. Regrettably, the software supplier says a standard package will require to be modified to meet our needs and it will be two months before the software will be ready." Michael interrupted, "The Board of Directors cannot wait until then. All the Board needs just now is a straightforward historic Cash Flow Statement, like the one you would find in a set of annual financial statements. The Board needs to understand what has been going on. At the same time, the Marketing Director has asked if you could provide some key profitability ratios for the Board, identifying any trends and provide a commentary on the results for the year to 31 July 2021." 4 Appendix 1 Income Statements for the year to 31 July 2021 '000 13,000 Revenue Cost of sales Gross profit 2020 '000 11,500 5,500 6,000 7,100 5,900 Administrative costs (see note 1) Marketing and development costs (see note 2) Distribution costs Depreciation (see note 3) Operating profit Interest payable Profit before taxation Corporate taxation on profit Profit after taxation Dividends Retained profit for financial year 1,230 1,000 725 245 2,700 125 2,575 425 2,150 400 2,005 200 800 195 2,800 25 2,775 460 2,315 300 2,015 1,750 Statements of Financial Position at 31 July 2021 '000 2020 '000 Non-current assets Production machinery Delivery vehicles (see note 4) 2,700 300 3,000 1,240 360 1,600 Current assets Inventory Receivables Cash at bank 2.300 8,000 170 10,470 1,700 3,200 500 5,400 Current liabilities Bank overdraft Creditors (see note 5) 120 4,900 5,020 100 3,400 3.500 Net current assets 5,450 1.900 Non-current liabilities Long-term loans 2,500 5,950 500 3,000 Capital and reserves Share capital Share premium Profit and loss account 600 1,000 800 4,150 5,950 2,400 3,000 5 Appendix 1 (continued) Notes to the Accounts Note 1 Administrative costs include directors' remuneration of 375,000 in 2021 and 240,000 in 2020. Note 2 Marketing and development costs includes 700,000 spent on new product development in 2021. Note 3 Depreciation in vear to 31 July 2021 Production machinery Delivery vehicles '000 190 55 245 Note 4 Delivery vehicles with a net book value of 50,000 were sold during the year to 31 July 2021 at no gaino loss. Note 5 Analysis of creditors: 2021 '000 2020 '000 Trade creditors Corporate taxation payable Dividends payable 3,950 650 300 4.900 2,300 750 350 3.400 Required: 1. Prepare a Cash Flow Statement for the year ended 31 July 2021. Show all workings. (12 marks) 2. Prepare a memorandum to the Board of Directors explaining the key movements of cash over the year. (8 marks - 350 maximum word limit) 3. Analyse the Income Statement, calculating whatever profitability ratios that you think appropriate for the Board to evaluate the 2021 results and provide a brief memorandum including your ratio analysis and any other comments on the figures. Show all workings. (10 marks - 500 maximum word limit) Total 30 marks