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hello this is jeff evans taking you through the level four financial statements of limited companies and its the samples assessment the subpoena the at website ill do this in a series of videos im going to do question 1.1 and 1.2 first and then 1.6 which is the consolidation question and then the ratios ill tackle in separate videos and then those in the middle to do the standards again ill do that one as well so this one it said its a cash flow question said youve been asked to prepare statement of cash flows and the statements of changes in equity because chicago limited the year ended 31st of december 20 x1 the most relevant uh statement no profit loss extensive financial position as you can see are given here so weve got the profit loss of chicago here and all the states and financial position which you got through clicking these so were going to do draft reconciliation the profit before tax to net cash from operating activities for chicago limited for year ended 31st of