P A G E | 145 EALING COUNCIL DRAFT STATEMENT OF ACCOUNTS 2025/26
Note 2 Cash Flow Statement
OPERTING ACTIVITIES (Note 2)
The cash flows for operating activities include the following items:
2024/25 £000's2025/26 £000's
Interest Received29,90519,249
Interest Paid(40,603)(40,095)
Dividends Received1,626610
The Surplus/ (Deficit) on the Provision of Services has been Adjusted for the Following Non-Cash Movements: 2024/25 £000's 2025/26 £000's
Depreciation and Amortisation 77,865 72,596
Impairment and Downward Valuations 29,749 28,542
Increase/(Decrease) in Impairment for Bad Debts (379) 16,512
Increase/(Decrease) in Creditors (5,162) (9,650)
(Increase)/Decrease in Debtors (18,183) (45,046)
(Increase)/Decrease in Inventories - 1
Movement in Pension Liability (6,315) (16,935)
Carrying Amount of Non-Current Assets and Non-Current Assets Held for Sale, Sold or Derecognised 25,668 8,246
Other Non-Cash Items Charged to the Net Surplus or (Deficit) on the Provision of Services
Increase/(Decrease) in Provisions (4,720) (3,379)
Increase/(Decrease) in Accumulated Absences 1,794 152
Total 100,317 51,038
The Surplus/ (Deficit) on the Provision of Services has been Adjusted for the Following Items that are Investing and Financing Activities: 2024/25 £000's 2025/26 £000's
Proceeds from the Sale of Property Plant and Equipment, Investment Property and Intangible Assets (14,013) (18,100)
Grant Receipts for the Financing of New Capital Expenditure (57,787) (68,543)
Net cash flows from operating activities (71,800) (86,643)
INVESTING ACTIVITIES (Note 2B)
The cash flows for investing activities include the following items:
Investing Activities2024/25 £000's2025/26 £000's
Purchase of Property, Plant and Equipment, Investment Property and Intangible Assets(160,244)(220,094)
Purchase of Short-Term and Long-Term Investments(3,799,122)(3,113,617)
Payments for Other Long Term Loans(6,585)(1,489)
Proceeds From the Sale of Property, Plant and Equipment, Investment Property and Intangible Assets14,01318,101
Proceeds from Short-Term and Long-Term Investments4,166,3303,012,741
Proceeds from Other Long-Term Loans1,1751,932
Grant Receipts for the Financing of New Capital Expenditure46,33779,043
Net cash flows from investing activities261,904(223,383)