From the following Balance Sheet of Samta Ltd., as at 31st March, 2019, prepare Cash Flow Statement:

ParticularsNote No.31st March, 2019
Amount (Rs.)
31st March,2018
Amount (Rs.)
1. Shareholders’ Funds
(a) Share Capital17,50,0007,50,000
(b) Reserves and Surplus23,10,000(20,000)
2. Non-Current Liabilities
 Long-term Borrowings (8% Debentures)2,60,0001,50,000
3. Current Liabilities
(a) Short-term Borrowings (8% Bank Loan)40,00050,000
(b) Trade Payables1,20,0001,10,000
(c) Short-term Provisions350,00040,000
1. Non-Current Assets
 (a) Fixed Assets:
   (i) Tangible Assets (Net)8,60,0006,20,000
  (ii) Intangible Assets (Goodwill)15,00040,000
(b) Non-Current Investments1,25,00080,000
2. Current Assets
  (a) Current Investments5,00015,000
  (b) Inventories1,95,0001,00,000
  (c) Trade Receivables2,00,0002,00,000
  (d) Cash and Cash Equivalents1,30,00025,000

Notes to Accounts

Particulars31st March, 2019
Amount (Rs.)
31st March, 2018
Amount (Rs.)
1. Share Capital
    Equity Share Capital5,50,0004,50,000
   12% Preference Share Capital2,00,0003,00,000
2. Reserves and Surplus
    Securities Premium Reserve10,000
    General Reserve1,50,0001,20,000
    Surplus, i.e., Balance in Statement of Profit and Loss1,50,000(1,40,000)
4. Short-term Provisions
    Provision for Tax50,00040,000

Additional Information:  
(i) During the year a piece of machinery costing Rs. 60,000 on which depreciation charged was Rs. 20,000 was sold at 50% of its book value. Depreciation provided on tangible Assets Rs.60,000.
(ii) Income tax Rs. 45,000 was provided.
(iii) Additional Debentures were issued at par on 1st October, 2018 and Bank Loan was repaid on the same date.
(iv) At the end of the year Preference Shares were redeemed at a premium of 5%.


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