Statement of Cash Flows for the year ended 30 June 2014 2014 2013 $ $ CASH FLOWS RELATED TO OPERATING ACTIVITIES Surplus/ (Deficit) for the year (37 569) 230 964 103 818 128 509 Adjusted for: Depreciation Finance Cost 61 285 160 142 Finance Income (7 178) (4 010) Stock Adjustment (9 643) (13 199) Bad Debts written off - 69 322 Fixed Asset impairment 514 13 304 Gain on disposal on property, plant and equipment 856 (12 800) Cash flow into operating activities 112 083 572 232 before working capital changes (9 643) (13 199) Increase in Trade and Other Receivables (102 347) (9 300) Increase in Trade and Other Payables 3 170 118 123 771 Movements in working capital: Increase in Inventory 3 170 211 673 504 Finance Income Finance Cost (61 285) (160 142) Net cash inflow from operating activities 7 178 4 010 3 116 104 517 372 12 800 CASH FLOWS RELATING TO INVESTING ACTIVITIES Proceeds from sale of fixed assets Purchase of fixed assets Net cash outflow from investing activities 3 200 (91 417) (126 810) (88 217) (114 010) CASH FLOWS RELATING TO FINANCING ACTIVITIES Loans repayments (15 528) (13 246) (15 528) (13 246) Net increase in cash resources during the year 3 012 359 390 116 553 461 163 344 Net cash outflow from investing activities Cash resources at beginning of the year CASH AND CASH EQUIVALENTS AT THE YEAR END 40 3 565 820 553 460