C182 pilot reported during final approach an aircraft entered the runway for takeoff. Reporter did a go-around and the other aircraft exited the runway.

Narrative

On Day 0; Aircraft X was operating in a VFR capacity in an area 7 nautical miles southeast of ZZZ1 at 5;500 feet in the ZZZ2 Class B airspace. Upon completion of the operation; the weather reported at ZZZ was wind 080 at 8 gusting 16; visibility 10 miles; sky condition broken 1;200 feet; temperature 23; due point 21; altimeter 30.42. Based upon this information a popup IFR clearance was requested from ATC. Aircraft X was instructed to descend to 3;000 feet. Upon switching to ZZZ Approach; Aircraft X was instructed to go direct to the initial approach fix; ZZZZZ; descend to 2;000 feet; and was cleared for the RNAV (GPS) Z Runway XX at ZZZ.After the inbound turn at ZZZZZ1; Aircraft X was instructed to switch frequencies. The tops were 2;500 feet and the bases were 1;600 feet. Aircraft X began reporting positions on ZZZ CTAF frequency XXX.X; when instructed to switch. The first report was made initially at 14 miles northwest of the field and inbound on the RNAV Z Runway XX. Aircraft X made a second position report on the CTAF frequency at 10 miles northwest of the field on the RNAV Z Runway XX. The pilot-flying utilized COM2 to cancel IFR with ZZZ Approach upon being in VFR conditions and having the runway environment in sight. The pilot-monitoring continued announcements and monitoring the CTAF frequency on COM1. At approximately 5 miles northwest of the field; Aircraft X heard a jet announce their taxi from the Jet Center to Runway XX via the parallel taxiway. At this time Aircraft X was VFR and both pilots were monitoring CTAF on COM1. Aircraft X made another call immediately following that jets announcement on an approximate 4 mile final; RNAV Z Runway XX; to make the jet aware of landing traffic.At approximately 400 feet MSL on the RNAV (GPS) Z Runway XX; an announcement was made by Cirrus SR22; that they were departing from Runway XX. Simultaneously; the pilot of Aircraft X observed the Cirrus SR22 cross the hold short lines and enter the Runway environment for Runway XX. The pilot of Aircraft X conducted a go-around and the pilot-monitoring made the announcement that Aircraft X was short final; Runway XX. The Cirrus SR22 made an abrupt right turn in an attempt to exit the runway environment.Aircraft X maintained VFR and; after executing the go-around; remained in left closed traffic before landing. Cirrus SR22 departed Runway XX and departed the pattern to the south.