Modelling a small company without cash flow statement - need help please

I'm doing a modelling exercise and I'm struggling - the company I am building out a three statement model for isn't required to report their cash flows (under small companies act or something). To counteract this, I have built out cash flows for the projected period by taking net income and adding d&a back. I've then subtracted/added (increase) / decrease in accounts receivable and increase / (decrease) in accounts payable. This has made my projected cash flows balance out the balance sheet for the projected period. However, if I apply this method historically, it puts everything off kilter - why is this? Have I misunderstood / taken a wrong step? 

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