(1.3MB)22. Reserves
|
Share premium account |
Shares to be issued |
Share option reserve |
Other reserves |
Profit and loss account |
|
|---|---|---|---|---|---|
|
Group |
|||||
|
At 1 August 2005 (as previously reported) |
0.6 |
73.1 |
- |
0.3 |
260.5 |
|
Prior year adjustment |
- |
- |
- |
- |
3.4 |
|
At 1 August 2005 (restated) |
0.6 |
73.1 |
- |
0.3 |
263.9 |
|
Acquisitions |
36.8 |
(49.1) |
- |
- |
- |
|
Employee share options |
0.6 |
- |
- |
- |
- |
|
Share option charge |
- |
- |
6.4 |
- |
- |
|
Dividends |
- |
- |
- |
- |
(8.4) |
|
Profit for the year |
- |
- |
- |
- |
69.7 |
|
Foreign currency exchange |
- |
- |
- |
- |
(15.8) |
|
At 31 July 2006 |
38.0 |
24.0 |
6.4 |
0.3 |
309.4 |
|
Company |
|||||
|
At 1 August 2005 (as previously reported) |
0.6 |
73.1 |
- |
0.3 |
194.7 |
|
Prior year adjustment |
- |
- |
- |
- |
3.4 |
|
At 1 August 2005 (restated) |
0.6 |
73.1 |
- |
0.3 |
198.1 |
|
Acquisitions |
36.8 |
(49.1) |
- |
- |
- |
|
Employee share options |
0.6 |
- |
- |
- |
- |
|
Share option charge |
- |
- |
6.4 |
- |
- |
|
Dividends |
- |
- |
- |
- |
(8.4) |
|
Loss for the year |
- |
- |
- |
- |
(9.3) |
|
At 31 July 2006 |
38.0 |
24.0 |
6.4 |
0.3 |
180.4 |
Reserves have been restated to reflect the change in accounting policy as described in Note 2.
The movement in Group shareholders’ funds of £40.3m (2005: £233.8m) is wholly represented by the movements shown in reserves and share capital in Notes 21 and 22.
The movement in shares to be issued of £49.1m represents a combination of settlement of consideration in relation to historic acquisitions of £36.9m and adjustments to the fair value of shares still to be issued following changes in the Company’s share price of £12.2m.