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UKAF1083 FA2 – Tues 6 Sept 2016

Section B

Q2. (a) The Statements of Financial Position of Halim Berhad at 31 March 2016 and
31 March 2015 were as follows:
(Adapted)
2016 2015
ASSETS Notes RM’000 RM’000
Non-current assets
Patents 3. 125 150
Property, plant and equipment 2. 3,430 3,173

Current assets
Inventories 124 106
Trade receivables 78 82
Cash and cash equivalents 372 Nil
574 188
Total assets 4,129 3,511

EQUITY AND LIABILITIES


Ordinary shares RM1 each 4. 615 425
Retained earnings 1. 2,850 2,079
3,465 2,504
Non-current liabilities
12% Debentures 5. 150 400
Current liabilities
Trade payables 418 478
Tax payable 96 87
Bank overdraft Nil 42
514 607
Total liabilities 664 1,007
Total equity and liabilities 4,129 3,511

Further information was available as follows:

Note 1: Profit for the year


In the Statement of Profit or Loss for the year ended 31 March 2016, the profit
after tax was RM886,000, finance cost of RM36,000 was paid in the year, and
taxation expenses of RM82,000 has been accounted for. Dividends paid during
the year amounted to RM30,000.

1
Section B Q2. (a) (Continued)

Note 2: Property, Plant and Equipment


At year ended 31 March non-current assets comprised:
2016 2015
RM’000 RM’000
Land at valuation 1,600 1,600

Building
Cost 1,200 1,200
Accumulated depreciation (168) (144)
1,032 1,056

Plant and equipment


Cost 1,125 729
Accumulated depreciation 327 212
798 517

During the year ended 31 March 2016, plant and equipment which had cost
RM92,000 was sold for RM20,000. The depreciation charged up to 31 March
2015 was RM75,000. No depreciation is charged in the year of disposal.

Note 3: Intangible Assets


There were no acquisitions or disposal of patents during the year.

Note 4: Share Capital


A bonus issue of one ordinary share for every five held was made in January
2016.

Note 5: Debenture
A part of debenture was redeemed during the year.

Required:

Prepare a statement of cash flows for the year ended 31 March 2016 using the
indirect method and complying with MFRS107 – Statement of Cash Flows.
(15 marks)