 |
|
|
|
|
|
|
|
 |
 |
| |
31 July 2005 |
|
1 August 2004 |
| |
UK GAAP |
Adjustments |
IFRS |
|
UK GAAP |
Adjustments |
IFRS |
| |
£m |
£m |
£m |
|
£m |
£m |
£m |
| Non-current assets |
| Intangible assets |
1,225.6 |
256.1 |
1,481.7 |
|
728.2 |
129.2 |
857.4 |
| Property, plant and equipment |
525.8 |
(23.0) |
502.8 |
|
423.5 |
(12.2) |
411.3 |
| Financial assets |
328.5 |
|
328.5 |
|
327.3 |
|
327.3 |
| Retirement benefit assets |
134.6 |
|
134.6 |
|
103.9 |
|
103.9 |
| Deferred tax assets |
133.6 |
(15.8) |
117.8 |
|
116.4 |
(13.7) |
102.7 |
| Trade and other receivables |
9.9 |
14.8 |
24.7 |
|
9.2 |
(0.9) |
8.3 |
| |
2,358.0 |
232.1 |
2,590.1 |
|
1,708.5 |
102.4 |
1,810.9 |
| Current assets |
| Inventories |
570.0 |
(5.8) |
564.2 |
|
423.5 |
(3.8) |
419.7 |
| Trade and other receivables |
727.2 |
(6.7) |
720.5 |
|
620.4 |
5.1 |
625.5 |
| Financial assets |
| Cash and cash equivalents |
60.9 |
|
60.9 |
|
449.2 |
|
449.2 |
| Total assets |
3,716.1 |
219.6 |
3,935.7 |
|
3,201.6 |
103.7 |
3,305.3 |
| Non-current liabilities |
| Financial liabilities |
| Borrowings |
(937.7) |
|
(937.7) |
|
(446.5) |
|
(446.5) |
| Financial derivatives |
| Provisions for liabilities and charges |
(26.4) |
|
(26.4) |
|
(22.6) |
|
(22.6) |
| Retirement benefit obligations |
(369.4) |
(1.8) |
(371.2) |
|
(351.2) |
(1.8) |
(353.0) |
| Deferred tax liabilities |
(11.8) |
(8.1) |
(19.9) |
|
(49.4) |
10.8 |
(38.6) |
| Trade and other payables |
(74.4) |
(58.8) |
(133.2) |
|
(53.1) |
(41.6) |
(94.7) |
| |
(1,419.7) |
(68.7) |
(1,488.4) |
|
(922.8) |
(32.6) |
(955.4) |
| Current liabilities |
| Financial liabilities |
| Borrowings |
(54.0) |
|
(54.0) |
|
(275.4) |
|
(275.4) |
| Financial derivatives |
| Provisions for liabilities and charges |
(64.1) |
|
(64.1) |
|
(79.2) |
|
(79.2) |
| Trade and other payables |
(812.7) |
128.1 |
(684.6) |
|
(665.9) |
87.4 |
(578.5) |
| Current tax payable |
(160.8) |
|
(160.8) |
|
(135.8) |
|
(135.8) |
| Total liabilities |
(2,511.3) |
59.4 |
(2,451.9) |
|
(2,079.1) |
54.8 |
(2,024.3) |
| Net assets |
1,204.8 |
279.0 |
1,483.8 |
|
1,122.5 |
158.5 |
1,281.0 |
| Shareholders’ equity |
| Share capital |
140.9 |
|
140.9 |
|
140.3 |
|
140.3 |
| Share premium account |
197.5 |
|
197.5 |
|
183.0 |
|
183.0 |
| Revaluation reserve |
1.7 |
|
1.7 |
|
1.7 |
|
1.7 |
| Merger reserve |
234.8 |
|
234.8 |
|
234.8 |
|
234.8 |
| Retained earnings |
629.9 |
279.0 |
908.9 |
|
562.7 |
158.5 |
721.2 |
| Total shareholders’ equity |
1,204.8 |
279.0 |
1,483.8 |
|
1,122.5 |
158.5 |
1,281.0 |
|
|
|
