From the following Balance Sheet of Kiero Ltd. and the additional information as on 31-3-2018, prepare a Cash Flow Statement:
Kiero Ltd.
Balance Sheet as at 31-3-2018
| Particulars | Note No. |
31-3-18 (Rs. ) |
31-3-17 (Rs. ) |
|---|---|---|---|
| I Equity and Liabilities | |||
| (1) Shareholders Funds | |||
| (a) Share Capital | 7,90,000 | 5,80,000 | |
| (b) Reserves and Surplus | 1 | 4,60,000 | 1,20,000 |
| (2) Non-Current Liabilities | |||
| Long term Borrowings | 2 | 5,00,000 | 3,00,000 |
| (3) Current Liabilities | |||
| (a) Short term borrowings | 3 | 1,15,000 | 42,000 |
| (b) Short term Provisions | 4 | 1,18,000 | 46,000 |
| Total | 19,83,000 | 10,88,000 | |
| II. Assets | |||
| (1) Non-Current Assets | |||
| Fixed Assets | |||
| (i) Tangible Assets | 5 | 9,80,000 | 6,35,000 |
| (ii) Intangible Assets | 6 | 2,68,000 | 1,70,000 |
| (2) Current Assets | |||
| (a) Current Investments | 1,40,000 | 70,000 | |
| (b) Trade Receivables | 4,40,000 | 1,50,000 | |
| (c) Cash and Cash Equivalents | 1,55,000 | 63,000 | |
| Total | 19,83,000 | 10,88,000 |
Notes to Accounts
| Note No. |
Particulars | 31-3-18 (Rs. ) |
31-3-17 (Rs.) |
|---|---|---|---|
| 1 | Reserves and Surplus | ||
| Surplus(Balance in Statement of Profit & Loss) | 3,20,000 | 60,000 | |
| General Reserve | 1,40,000 | 60,000 | |
| 4,60,000 | 1,20,000 | ||
| 2 | Long-term Borrowings | ||
| 12% Debentures | 5,00,000 | 3,00,000 | |
| 3 | Short-term Borrowings | ||
| Bank Overdraft | 1,15,000 | 42,000 | |
| 4 | Short-term Provisions | ||
| Provision for Tax | 1,18,000 | 46,000 | |
| 5 | Tangible Assets | ||
| Plant and Machinery | 11,00,000 | 7,50,000 | |
| Less : Accumulated Depreciation | (1,20,000) | (1,15,000) | |
| 9,80,000 | 6,35,000 | ||
| 6 | Intangible Assets | ||
| Goodwill | 2,68,000 | 1,70,000 |
Additional Information:
12% debentures were issued on 1st September, 2017.
Marks-6, CBSE:2018-19/Main/01/Q-23