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

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