Statement of cash flows DIRECT method template

Generally, medium-sized and large companies are required to include a statement of Cash Flows in their company accounts unless entitled to an exemption by law. There are two methods you can use the prepare your statement of cash flows according to the International Accounting Standard (IAS) 7. The direct method and the indirect method. Below is the statement of cash flows direct method template.

Success Duo Company Limited

Statement of Cash Flows for the year ended 31 December 20XX

20XX
Cash flows from operating activities
Cash receipts from customersX
Cash paid to suppliers and employees(X)
Cash generated from operationsX
Interest paid(X)
Income taxes paid(X)
Net cash from operating activitiesXX
Cash flows from investing activities
Acquisition of subsidiary X, net of cash acquired(X)
Purchase of property, plant and equipment(X)
Proceeds from sale of equipmentX
Interest receivedX
Dividends receivedX
Net cash used in investing activities(XX)
Cash flows from financing activities
Proceeds from issue of share capitalX
Proceeds from long-term borrowingsX
Payment of lease liabilities(X)
Dividends paid(X)
Net cash used in financing activities(XX)
Net increase in cash and cash equivalentsXX
Cash and cash equivalents as at 01 January 20XX (Note 1)XX
Cash and cash equivalents as at 31 December 20XX (Note 1)XX

X = incoming cash (X) = outgoing cash

Note 1: The figure shall agree to the cash and cash equivalents (cash in hands and at the bank) reported in your balance for the same accounting period.

If you have any questions about the statement of cash flows direct method template, please write to our accountants.

INDIRECT method cash flows statement template

Click here for the statement of cash flows indirect method template.

Confirmation statement

Besides, submitting your company accounts with a cash flows statement to Companies House, you must also submit your confirmation statement at least once every 12 months.

If you require assistance with preparing and filing your UK company’s accounts and confirmation statement, feel free to contact our accountants. They will be more than happy to assist you.

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