Gibraltar Cash Flow Statement Template
A free Gibraltar cash flow statement template covering operating, investing and financing activities, aligned to FRS 102.
- Accounting standard
- FRS 102 (UK GAAP)
- Financial year
- Company-set accounting reference period (commonly 31 Dec); tax year 1 Jul–30 Jun
- Currency
- GBP (£)
- Filed with
- Companies House Gibraltar
| 2026 | 2025 | |
|---|---|---|
| Net cash from operating activities | £97,000 | £97,000 |
| Operating profit | £100,000 | £100,000 |
| Depreciation and amortisation | £30,000 | £30,000 |
| Change in working capital | £8,000 | £8,000 |
| Tax paid | £25,000 | £25,000 |
| Net cash used in investing activities | (£50,000) | (£50,000) |
| Purchase of property, plant and equipment | £50,000 | £50,000 |
| Net cash from financing activities | £5,000 | £5,000 |
| New bank loans | £20,000 | £20,000 |
| Dividends paid | £15,000 | £15,000 |
| Net increase in cash and cash equivalents | £52,000 | £52,000 |
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How to Fill In a Gibraltar Cash Flow Statement Template
A cash flow statement shows how cash actually moved through a business during a period, split into operating, investing and financing activities. It is a useful complement to the profit and loss account, because a business can be profitable on paper while still running short of cash.
Gibraltar companies preparing full FRS 102 accounts, or simply wanting a clearer view of liquidity, use the same three-way split this template follows.
What is a cash flow statement?
A cash flow statement reconciles the opening and closing cash position for a period by showing net cash generated or used across three categories: operating activities (day-to-day trading), investing activities (buying or selling long-term assets), and financing activities (borrowing, repaying and paying dividends).
What to include
- Operating profit — the starting point for operating cash flow, taken from the profit and loss account.
- Depreciation and amortisation — a non-cash expense added back because it reduced profit but didn’t use cash.
- Change in working capital — the net cash effect of changes in stocks, debtors and creditors.
- Tax paid — actual tax payments made during the period.
- Purchase of property, plant and equipment — cash spent on fixed assets (investing activities).
- New bank loans — cash received from new borrowing (financing activities).
- Dividends paid — cash paid out to shareholders (financing activities).
- Net increase in cash and cash equivalents — the total movement in cash for the period across all three sections.
Step-by-step guide
- Start with operating profit from the profit and loss account.
- Add back non-cash items such as depreciation and amortisation.
- Adjust for the change in working capital — movements in stocks, debtors and creditors.
- Deduct tax actually paid during the period to reach net cash from operating activities.
- List investing cash flows, such as purchases of property, plant and equipment.
- List financing cash flows, such as new bank loans drawn down and dividends paid.
- Sum operating, investing and financing activities to reach the net increase or decrease in cash and cash equivalents.
- Check the net movement reconciles with the change in the cash balance shown on the balance sheet.
Gibraltar-specific rules
A cash flow statement is a standard part of a full FRS 102 accounts pack for Gibraltar companies that don’t qualify for the small companies’ or micro-entity exemptions, since Gibraltar follows the UK GAAP suite. Companies applying the simplified Section 1A regime or FRS 105 as a micro-entity are generally not required to present a separate cash flow statement.
Even where it isn’t a mandatory filing document with Companies House Gibraltar, many directors and lenders still expect to see a cash flow statement internally, since it highlights liquidity issues that the profit and loss account and balance sheet alone can obscure.