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Notes

(i)  There were no disposals of non-current assets during the period; however Bengal does have some non-current assets classified as ‘held for sale’ at 31 March 2011.

(ii) Depreciation of property, plant and equipment for the year ended 31 March 2011 was $640,000.

A   disappointed    shareholder   has  observed    that  although   revenue   during  the   year  has  increased   by   48%(8,250/17,250 x 100), profit for the year has only increased by 20% (500/2,500 x 100).

Required:

(a)  Prepare a statement of cash flows for Bengal for the year ended 31 March 2011, in accordance with IAS 7 Statement of cash flows, using the indirect method.                                                                

(b)  Using the information in the question and your answer to (a) above, comment on the performance (including addressing   the   shareholder’s   observation)   and   financial   position   of   Bengal   for   the   year   ended   31   March 2011.

Note: up to 5 marks are available for the calculation of appropriate ratios.