Page 16 - Management Accounts Design Feb 2017 v7
P. 16
Cash Flow
MONTH YEAR-TO-DATE PRIOR-YEAR-MONTH
Description £(000)
Act Bud A v B Act Bud A v B Lyr A v L
Opening Balance 7,390 7,390 0 7,390 7,390 0 7,420 (30)
Net Profit 127 166 (39) 127 166 (39) 144 (17)
Add back Depreciation 31 34 (3) 31 34 (3) 33 (2)
Add back Amortisation 0 0 0 0 0 0 0 0
(increase)/decrease in stocks 95 0 95 95 0 95 (108) 203
(increase)/decrease in debtors (58) (21) (37) (58) (21) (37) (191) 133
increase/(decrease) in creditors 61 0 61 61 0 61 (49) 110
Capital spend (47) (405) 358 (47) (405) 358 (10) (37)
Corporate taxes (paid)/ refund (60) (70) 10 (60) (70) 10 110 (170)
Dividends paid 0 0 0 0 0 0 0 0
Timing 0 0 0 0 0 0 0 0
Net Impact 150 (295) 445 150 (295) 445 (71) 221
Closing Balance 7,539 7,095 445 7,539 7,095 445 7,349 190
