RELEVANT INFORMATION in respect of CASH element

What is the meaning of cash element in annual report (SOFP , SOPL / Cash Flow , Significant Accounting Policies, Notes to Accounts supporting the figures)

WHY SOPL doesn't have cash element ? expenses and revenue aren't cash ?

Significant policy is same as notes to financial statement= notes to accounts?

PPE cost ,accumulated depreciation, net carrying amount / capital work-in progress / investment in subsidiary company / investment in associate company / Inventory / trade & receivable / cash & bank balances / share capital / reserves / deferred taxation / operating income / salary expenses / PBT / directors' remuneration / dividends / earning per share

which one is included cash element ?