Cash Flow Statement (Direct Method)
A cash flow statement is a financial report that summarises how cash and cash equivalents move through a business during a specific period. Unlike profit and loss statements, which include non-cash items such as depreciation, a cash flow statement focuses only on actual cash received and cash paid.
A Cash Flow Statement (Direct Method) shows exactly how cash moves in and out of your business. Our UK-specific template helps business owners, accountants, and finance teams clearly track cash receipts and payments — making cash management simpler, clearer, and more accurate.
- Direct Method Cash Tracking
- Rental Cash Inflows & Outflows
- VAT & Tax Payment Visibility
- Cash Surplus / Deficit Monitoring
Get Full Visibility into Your Property Cash Flow
Everything you need to understand how cash moves through your rental business — not just profit on paper.
- Clear tracking of cash received from tenants
- Detailed breakdown of cash paid to suppliers, agents, and contractors
- Separate visibility for operating, investing, and financing cash flows
- Built-in net cash surplus/deficit calculation
- Opening and closing cash balance tracking for each period
- Designed specifically for UK landlords and property investors
CASH FLOW STATEMENT
Direct Method - UK Property Portfolio
COMPANY INFORMATION
Company/Business Name: [Name]
Reporting Period: [Month/Year]
Period Start: [Date]
Period End: [Date]
Business Type:
☐ Landlord/Property Portfolio
☐ SME Business
☐ Startup
1. OPERATING ACTIVITIES
Cash received from and paid to operating activities
Cash Receipts from Operating Activities:
Rent received from tenants: £[Amount]
Customer receipts: £[Amount]
Sales receipts: £[Amount]
Other operating receipts: £[Amount]
Total Cash Receipts: £[Amount]
Cash Payments for Operating Activities:
Payments to suppliers: £[Amount]
Wages and salaries: £[Amount]
Management fees: £[Amount]
Maintenance and repairs: £[Amount]
Insurance payments: £[Amount]
VAT payments: £[Amount]
PAYE payments: £[Amount]
Overheads and utilities: £[Amount]
Marketing expenses: £[Amount]
Software subscriptions: £[Amount]
Total Cash Payments: £[Amount]
Net Cash from Operating Activities: £[Amount]
(Total Receipts - Total Payments)
2. INVESTING ACTIVITIES
Cash flows from purchase and sale of assets
Cash Payments for Investing Activities:
Property purchases: £[Amount]
Refurbishments: £[Amount]
Equipment purchases: £[Amount]
Systems and technology: £[Amount]
Product development: £[Amount]
Total Cash Payments: £[Amount]
Cash Receipts from Investing Activities:
Asset sales: £[Amount]
Property sales: £[Amount]
Total Cash Receipts: £[Amount]
Net Cash from Investing Activities: £[Amount]
(Total Receipts - Total Payments)
3. FINANCING ACTIVITIES
Cash flows from borrowing, equity, and capital
Cash Receipts from Financing Activities:
Mortgage drawdowns: £[Amount]
Loan proceeds: £[Amount]
Equity funding: £[Amount]
Owner capital introduced: £[Amount]
Founder capital: £[Amount]
Total Cash Receipts: £[Amount]
Cash Payments for Financing Activities:
Mortgage repayments: £[Amount]
Loan repayments: £[Amount]
Dividends paid: £[Amount]
Drawings: £[Amount]
Total Cash Payments: £[Amount]
Net Cash from Financing Activities: £[Amount]
(Total Receipts - Total Payments)
4. CASH FLOW SUMMARY
Net Cash from Operating Activities: £[Amount]
Net Cash from Investing Activities: £[Amount]
Net Cash from Financing Activities: £[Amount]
Net Increase/(Decrease) in Cash: £[Amount]
Opening Cash Balance: £[Amount]
Net Increase/(Decrease) in Cash: £[Amount]
Closing Cash Balance: £[Amount]
(Opening Balance + Net Change)
Why You Need a Cash Flow Statement Under Direct Method
Essential benefits of using a direct method cash flow template for your property portfolio.
Cash Flow Statement Essentials Under Direct Method
Landlords
Property portfolio cash flow essentials
Shows whether rental income covers costs and debt.
SMEs
Small and medium enterprise cash management
Confirms the business can meet operating and tax obligations.
Startups
Early-stage company cash flow tracking
Tracks burn rate and funding reliance.
Get Your Cash Flow Statement Working Today
Download and Customise
Enter Your Cash Transactions
Monitor, Compare, and Plan
Cash Flow Statements Made Simple
Stop guessing where your money goes. Use our Direct Method Cash Flow Statement Template to manage your rental cash flow with confidence and clarity.
Frequently Asked Questions
The direct method lists actual cash received and cash paid, such as rent collected and expenses paid, rather than adjusting profit figures.
Yes. While statutory accounts often use the indirect method, the direct method is ideal for internal reporting, cash planning, and portfolio management.
Yes. The template includes specific lines for VAT paid and reclaimed.
Most landlords prepare it monthly or quarterly to avoid cash shortages and plan ahead.
Absolutely. This cash flow statement complements your balance sheet and P&L, giving you a complete financial picture.