| 1 August 2004 |
| |
Development |
Share-based |
Dividend |
|
IFRS |
| |
costs |
payment |
reversal |
Other |
adjustments |
| |
£m |
£m |
£m |
£m |
£m |
| Non-current assets |
| Intangible assets |
116.1 |
|
|
13.1 |
129.2 |
| Property, plant and equipment |
|
|
|
(12.2) |
(12.2) |
| Financial assets |
| Retirement benefit assets |
| Deferred tax assets |
|
4.3 |
|
(18.0) |
(13.7) |
| Trade and other receivables |
|
|
|
(0.9) |
(0.9) |
| |
116.1 |
4.3 |
|
(18.0) |
102.4 |
| Current assets |
| Inventories |
|
|
|
(3.8) |
(3.8) |
| Trade and other receivables |
|
|
|
5.1 |
5.1 |
| Financial assets |
| Cash and cash equivalents |
| Total assets |
116.1 |
4.3 |
|
(16.7) |
103.7 |
| Non-current liabilities |
| Financial liabilities |
| Borrowings |
| Financial derivatives |
| Provisions for liabilities and charges |
| Retirement benefit obligations |
|
|
|
(1.8) |
(1.8) |
| Deferred tax liabilities |
(21.9) |
|
|
32.7 |
10.8 |
| Trade and other payables |
(41.4) |
|
|
(0.2) |
(41.6) |
| |
(63.3) |
|
|
30.7 |
(32.6) |
| Current liabilities |
| Financial liabilities |
| Borrowings |
| Financial derivatives |
| Provisions for liabilities and charges |
| Trade and other payables |
(9.6) |
|
102.5 |
(5.5) |
87.4 |
| Current tax payable |
| Total liabilities |
(72.9) |
|
102.5 |
25.2 |
54.8 |
| Net assets |
43.2 |
4.3 |
102.5 |
8.5 |
158.5 |
| Shareholders’ equity |
| Share capital |
| Share premium account |
| Revaluation reserve |
| Merger reserve |
| Retained earnings |
43.2 |
4.3 |
102.5 |
8.5 |
158.5 |
| Total shareholders’ equity |
43.2 |
4.3 |
102.5 |
8.5 |
158.5 |
| 31 July 2005 |
| |
|
Goodwill |
|
|
|
|
|
| |
Development |
amortisation |
Business |
Share-based |
Dividend |
|
IFRS |
| |
costs |
and impairment |
combinations |
payment |
reversal |
Other |
adjustments |
| |
£m |
£m |
£m |
£m |
£m |
£m |
£m |
| Non-current assets |
| Intangible assets |
168.8 |
45.9 |
17.4 |
|
|
24.0 |
256.1 |
| Property, plant and equipment |
|
|
(0.3) |
|
|
(22.7) |
(23.0) |
| Financial assets |
| Retirement benefit assets |
| Deferred tax assets |
|
|
|
22.3 |
|
(38.1) |
(15.8) |
| Trade and other receivables |
|
|
|
|
|
14.8 |
14.8 |
| |
168.8 |
45.9 |
17.1 |
22.3 |
|
(22.0) |
232.1 |
| Current assets |
| Inventories |
|
|
(0.1) |
|
|
(5.7) |
(5.8) |
| Trade and other receivables |
(0.8) |
|
0.9 |
|
|
(6.8) |
(6.7) |
| Financial assets |
| Cash and cash equivalents |
| Total assets |
168.0 |
45.9 |
17.9 |
22.3 |
|
(34.5) |
219.6 |
| Non-current liabilities |
| Financial liabilities |
| Borrowings |
| Financial derivatives |
| Provisions for liabilities and charges |
| Retirement benefit obligations |
|
|
|
|
|
(1.8) |
(1.8) |
| Deferred tax liabilities |
(36.6) |
|
(23.3) |
|
|
51.8 |
(8.1) |
| Trade and other payables |
(45.4) |
|
|
(1.3) |
|
(12.1) |
(58.8) |
| |
(82.0) |
|
(23.3) |
(1.3) |
|
37.9 |
(68.7) |
| Current liabilities |
| Financial liabilities |
| Borrowings |
| Financial derivatives |
| Provisions for liabilities and charges |
| Trade and other payables |
(11.3) |
|
(3.2) |
|
111.3 |
31.3 |
128.1 |
| Current tax payable |
| Total liabilities |
(93.3) |
|
(26.5) |
(1.3) |
111.3 |
69.2 |
59.4 |
| Net assets |
74.7 |
45.9 |
(8.6) |
21.0 |
111.3 |
34.7 |
279.0 |
| Shareholders’ equity |
| Share capital |
| Share premium account |
| Revaluation reserve |
| Merger reserve |
| Retained earnings |
74.7 |
45.9 |
(8.6) |
21.0 |
111.3 |
34.7 |
279.0 |
| Total shareholders’ equity |
74.7 |
45.9 |
(8.6) |
21.0 |
111.3 |
34.7 |
279.0 |
