Impact of adoption of IFRS
for the year ended 30 September 2005
| UK GAAP | IFRS ADJUSTMENTS | IFRS | ||||
| Share-based payments |
Pension | Goodwill | Taxation | |||
| £m | £m | £m | £m | £m | £m | |
| Revenue | 111.3 | - | - | - | - | 111.3 |
| Cost of sales | (71.8) | - | - | - | - | (71.8) |
| Gross profit | 39.5 | - | - | - | - | 39.5 |
| Distribution costs | (3.5) | - | - | - | - | (3.5) |
| Administration costs | (20.1) | 0.2 | 0.4 | - | - | (19.5) |
| Amortisation of goodwill | (1.3) | - | - | (1.3) | - | - |
| Operating profit | 14.6 | 0.2 | 0.4 | 1.3 | - | 16.5 |
| Finance income | 0.7 | - | - | - | - | 0.7 |
| Profit before tax | 15.3 | 0.2 | 0.4 | 1.3 | - | 17.2 |
| Tax expense | (4.4) | - | (0.1) | - | (0.5) | (5.0) |
| Profit for the year | 10.9 | 0.2 | 0.3 | 1.3 | (0.5) | 12.2 |
| Attributable to: | ||||||
| Shareholders of the Company | 10.5 | 0.2 | 0.3 | 1.3 | (0.5) | 11.8 |
| Minority interests | 0.4 | - | - | - | - | 0.4 |
| Earnings per share: | ||||||
| Basic and diluted earnings | 46.6p | 0.9p | 1.3p | 5.8p | (2.2)p | 52.4p |