UK Cash Flow Statement Template
A free UK cash flow statement template covering operating, investing and financing activities, aligned to FRS 102.
- Accounting standard
- FRS 102 (UK GAAP)
- Financial year
- Company accounting reference period (commonly 31 Mar or 31 Dec); tax year 6 Apr–5 Apr
- Currency
- GBP (£)
- Filed with
- Companies House & HMRC
| 2026 | |
|---|---|
| Net cash from operating activities | £97,000 |
| Operating profit | £100,000 |
| Depreciation and amortisation | £30,000 |
| Change in working capital | £8,000 |
| Tax paid | £25,000 |
| Net cash used in investing activities | (£50,000) |
| Purchase of property, plant & equipment | £50,000 |
| Net cash from financing activities | £5,000 |
| New bank loans | £20,000 |
| Dividends paid | £15,000 |
| Net increase in cash and cash equivalents | £52,000 |
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How to Fill In a UK Cash Flow Statement Template
A cash flow statement shows how cash actually moved in and out of a business during a period, split into operating, investing and financing activities. It complements the profit and loss account, because a company can be profitable on paper while still running short of cash.
Under FRS 102, only larger UK companies (those not applying the Section 1A small companies regime) are required to present a full cash flow statement, but many smaller businesses prepare one anyway for their own cash management.
What is a cash flow statement?
A cash flow statement reconciles the cash a business generated or used across three categories — operating, investing and financing — to explain the net change in its cash and cash equivalents over the period. It is one of the primary statements required under FRS 102 Section 7 for companies not applying the small companies regime.
What to include
- Operating profit — the starting point for the operating activities section, 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 cash impact of movements in stock, debtors and creditors during the period.
- Tax paid — actual corporation tax paid in cash during the period, which may differ from the tax charge in the P&L.
- Net cash from operating activities — the subtotal of the above, showing cash generated from trading.
- Purchase of property, plant & equipment — cash spent on fixed assets, shown under investing activities.
- Net cash used in investing activities — the subtotal for all investing cash flows.
- New bank loans — cash received from new borrowing, shown under financing activities.
- Dividends paid — cash paid out to shareholders, deducted under financing activities.
- Net cash from financing activities — the subtotal for all financing cash flows.
- Net increase in cash and cash equivalents — the grand total showing the overall change in the company’s cash position.
Step-by-step guide
- Start with operating profit from your profit and loss account for the same period.
- Add back depreciation and amortisation, since these reduce profit but don’t involve any cash leaving the business.
- Adjust for the change in working capital — an increase in debtors or stock uses cash, while an increase in creditors frees up cash.
- Deduct tax actually paid in cash during the period to arrive at net cash from operating activities.
- List cash spent on purchasing property, plant and equipment, and any proceeds from selling fixed assets, under investing activities.
- List new loans drawn down and dividends paid to shareholders under financing activities.
- Sum the three sections to calculate the net increase or decrease in cash and cash equivalents for the period.
- Check the closing cash figure against your bank balance and the cash line on your balance sheet.
UK-specific rules
FRS 102 Section 7 requires a statement of cash flows from companies that don’t qualify for, or don’t choose to apply, the small companies Section 1A regime — small companies and micro-entities are generally exempt from presenting one in their statutory accounts. Companies applying UK-adopted IFRS for a listed group must always present a cash flow statement as part of the full IFRS financial statements.
Even where not statutorily required, lenders and investors frequently ask for a cash flow statement, so preparing one alongside your P&L and balance sheet is good practice regardless of company size.