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Year ended 31 July 2005 |
| |
UK GAAP |
Adjustments |
IFRS |
| |
£m |
£m |
£m |
| Revenue |
3,016.8 |
(11.4) |
3,005.4 |
| Cost of sales |
(1,804.9) |
(9.8) |
(1,814.7) |
| Gross profit |
1,211.9 |
(21.2) |
1,190.7 |
| Sales and distribution costs |
(283.3) |
|
(283.3) |
| Administrative expenses |
(617.4) |
83.3 |
(534.1) |
| Profit on disposal of businesses |
6.4 |
2.3 |
8.7 |
| Operating profit |
317.6 |
64.4 |
382.0 |
| Interest receivable |
15.0 |
|
15.0 |
| Interest payable |
(48.0) |
9.8 |
(38.2) |
| Other financing gains |
10.1 |
(14.3) |
(4.2) |
| Retirement benefits |
| – return on plan assets |
174.3 |
(3.8) |
170.5 |
| – interest cost |
(159.2) |
|
(159.2) |
| Finance (costs) |
(7.8) |
(8.3) |
(16.1) |
| Profit before taxation |
309.8 |
56.1 |
365.9 |
| |
| Comprising |
| –
headline profit before taxation |
412.6 |
(8.8) |
403.8 |
| –
exceptional items |
(51.9) |
23.9 |
(28.0) |
| –
amortisation of intangible assets |
(61.0) |
55.3 |
(5.7) |
| –
financing gains/losses |
10.1 |
(14.3) |
(4.2) |
| |
309.8 |
56.1 |
365.9 |
| Taxation |
(89.0) |
(5.1) |
(94.1) |
| Profit for the period |
220.8 |
51.0 |
271.8 |
| Profit for the period attributable to equity shareholders
of the parent company |
220.8 |
51.0 |
271.8 |
| Earnings per share |
| Basic |
39.3p |
9.0p |
48.3p |
| Diluted |
39.0p |
9.2p |
48.2p |
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