Just finished your epic answer to Weston and I totalled up and ended up with movement in cash and cash equivalents of +6m.
The model answer from acca doesn’t show the loss on disposal of northern as an operating outflow as you do. Yet, the ias 7 pro-forma shows loss on disposal of subsidiary as an addback in operating activities.
So, it seems the model answer from Acca should have added it back as you did, but then the SCFs could not reconcile.
It is highly likely that the model answer has done something slightly differently, or there is also the chance that I’ve missed something in recording the answer.
Glad you’re enjoying the lectures and keep up the hard work in the run up to the exams.