Marsh Limited has investigated the possibility of investing in a new machine. The following data have been extracted from the report relating to the project:

a. Cost of machine on 1 January Year 6: £500,000.

b. Estimated scrap value at end of Year 5: Nil.

Year

Net cash flows £000

1

50

2

200

3

225

4

225

5

100

The company’s cost of capital is 8%.

Required

Evaluate the acceptability of the project using the net present value method of investment appraisal.