NoteGroupCompany
2013
£000
2012
£000
2013
£000
2012
£000
Cash flows from operating activities
Profit/(loss) for the year4,7083,162(674)(799)
Adjustments for:
Depreciation, amortisation and impairment1,5861,0435656
Financial income(45)(42)(36)(2)
Financial expense7636695090
Gain on sale of property, plant and equipment and investments(14)(14)
Dividends received(1,619)(874)
Equity settled share-based payment charge9122776156
Taxation1,7341,597108(33)
Operating cash inflow/(outflow) before changes in working capital and provisions8,8236,642(2,039)(1,406)
Change in trade and other receivables(183)600(77)(135)
Change in stocks839(1,663)
Change in trade and other payables(969)331(43)206
Change in provisions(638)(1,492)104
Cash generated from/(used in) operations7,8724,418(2,055)(1,335)
Tax paid(1,427)(678)(178)(87)
Net cash from/(used in) operating activities6,4453,740(2,233)(1,422)
Cash flows from investing activities
Proceeds from sale of property, plant and equipment18272
Interest received4542362
Acquisition of subsidiary, net of cash acquired(1,389)(10,455)
Increase in subsidiary investment14(5,477)
Acquisition of property, plant and equipment10, 11(869)(653)(3)
Dividends received1,617874
Net cash (used in)/from investing activities(2,195)(10,794)1,650(4,601)
Cash flows from financing activities
Proceeds from the issue of share capital2337,1772337,177
Proceeds from new loan20, 267,483
Repayment of borrowings20, 26(4,707)(2,276)(999)(1,334)
Payment of finance lease liabilities20, 26(178)(52)
Dividends paid(534)(534)
Interest paid(763)(669)(50)(90)
Net cash (used in)/from financing activities(5,949)11,663(1,350)5,753
Net change in cash and cash equivalents(1,699)4,609(1,933)(270)
Cash and cash equivalents at 1 April1911,7987,140(3,961)(3,691)
Effect of exchange rate fluctuations on cash held45649
Cash and cash equivalents at 31 March1910,55511,798(5,894)(3,961)

The notes form part of these financial statements.