Simplified financial statements for York plc are:

Income statement for the year ended 30 September 2015

	m
Revenue	290.0
Cost of sales	(215.0)
Gross profit	75.0
Operating expenses (Note 1)	(62.0)
Operating profit	13.0
Interest payable (Note 2)	(3.0)
Profit before taxation	10.0
Taxation	(2.6)
Profit for the year	7.4

Statement of financial position as at 30 September

	2014	2015
ASSETS	m	m
Non-current assets (Note 4)	80.0	85.0
Current assets
Inventories and trade receivables	119.8	122.1
Cash at bank	9.2	16.6
	129.0	138.7
Total assets	209.0	223.7
EQUITY AND LIABILITIES
Equity
Share capital	35.0	40.0
Share premium account	30.0	30.0
Reserves	31.0	34.9
	96.0	104.9
Non-current liabilities
Borrowings	32.0	35.0
Current liabilities
Trade payables	80.0	82.5
Taxation	1.0	1.3
	81.0	83.8
Total equity and liabilities	209.0	223.7

Notes:

1. Operating expenses include depreciation of 13 million and a surplus of 3.2 million on the sale of non-current assets.

2. The expense and the cash outflow for interest payable are equal.

3. A dividend of 3.5 million was paid during 2015.

4. Non-current asset costs and depreciation:

	Cost	Accumulated depreciation	Carrying amount
	m	m	m
At 1 October 2014	120.0	40.0	80.0
Disposals	(10.0)	(8.0)	(2.0)
Additions	20.0		20.0
Depreciation		13.0	(13.0)
At 30 September 2015	130.0	45.0	85.0

Required:

Prepare a statement of cash flows for York plc for the year ended 30 September 2015.