Cash Flow Statement is not form part of Financial Statement, in case of One Person Company

The Companies Act 2013, defining the "Financial Statement" under Sub-Section 40 of Section 2.

"Financial Statement" in relation to a company, includes-

i) a balance sheet as at the end of the financial year;
ii) a profit and loss account, or in the case of a company carrying on any activity not for profit, an income and expenditure account for the financial year;

iii) cash flow statement for the financial year;
iv) a statement of changes in equity, if applicable; and
v) any explanatory note annexed to, or forming part of, any document referred to any of the above

Companies Act 2013, giving relaxation in preparing the Cash Flow Statement for the following companies

i) One Person Company, 
ii) Small Company and 
iii) Dormant Company