Registration number:
List Group PLC
for the Year Ended 30 April 2024
List Group PLC
Contents
Strategic Report |
|
Directors' Report |
|
Statement of Directors' Responsibilities |
|
Independent Auditor's Report |
|
Profit and Loss Account |
|
Balance Sheet |
|
Statement of Changes in Equity |
|
Statement of Cash Flows |
|
Notes to the Financial Statements |
List Group PLC
Strategic Report for the Year Ended 30 April 2024
The directors present their strategic report for the year ended 30 April 2024.
Principal activity
The principal activity of the company is that of a holding company.
Fair review of the business
During the year turnover from management charges and interest has remained consistent. Dividends from subsidiaries have increased this year, as a result of consistent performance during the year.
With largely consistent overheads, the directors were pleased to report a small profit for the year. Moving premises in previous years has enabled the company to reduce some operating inefficiencies.
Group support remains in place from subsidiaries that are profitable across the group. Similarly, the trustees of the pension fund have confirmed ongoing support for the company.
The company's key financial and other performance indicators during the year were as follows:
Financial KPIs |
Unit |
2024 |
2023 |
Turnover |
£ |
116,000 |
116,000 |
Dividend income |
£ |
430,000 |
325,000 |
Principal risks and uncertainties
The principal risks and uncertainties of the company are linked to the performance of the subsidiary companies.
Market conditions are expected to remain difficult for the subsidiary companies in the foreseeable future, but the directors consider that the group's focus on market leading service provision and continuing expansion of its customer base will ensure the longer term growth of the business.
In line with many other businesses in the local area, the subsidiaries within the group have a significant amount of work with British Steel and we acknowledge the risks that this represents. The directors continue to mitigate this risk by establishing new customers and new markets.
The group continues to be one of the regional market leaders in engineering design and recruitment consultancy. The directors' long term plan continues to be the expansion of the group and its customer base where possible to diversify risk and take advantage of economies of scale.
The uncertainty within the economy affects businesses across the country. We will manage this risk by keeping up to date on the latest developments, assessing how changes in regulation will affect the business and putting appropriate plans in place to maximise trade for the entity. Over our history we have maximised growth and profitability in good years and weathered the downturns in bad years. We are confident that with the strong balance sheet and proven management team we will be able to maintain this performance in coming years.
Approved by the
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List Group PLC
Directors' Report for the Year Ended 30 April 2024
The directors present their report and the financial statements for the year ended 30 April 2024.
Directors of the company
The directors who held office during the year were as follows:
Financial instruments
Objectives and policies
The companies principal financial instruments comprise of bank balances. The main purpose of these instruments is to finance the company's operations. The board of directors monitor financial risks on a daily basis and are quick to respond to any areas of concern.
Price risk, credit risk, liquidity risk and cash flow risk
In respect of bank balances, the company's cash balances are held in such a way that achieves a competitive rate of interest. Trade creditors' liquidity risk is managed by ensuring sufficient funds are available to meet amounts due.
Disclosure of information to the auditors
Each director has taken steps that they ought to have taken as a director in order to make themselves aware of any relevant audit information and to establish that the company's auditors are aware of that information. The directors confirm that there is no relevant information that they know of and of which they know the auditors are unaware.
Approved by the
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List Group PLC
Statement of Directors' Responsibilities
The directors acknowledge their responsibilities for preparing the Annual Report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:
• |
select suitable accounting policies and apply them consistently; |
• |
make judgements and accounting estimates that are reasonable and prudent; |
• |
state whether applicable United Kingdom Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and |
• |
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. |
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
List Group PLC
Independent Auditor's Report to the Members of List Group PLC
Opinion
We have audited the financial statements of List Group PLC (the 'company') for the year ended 30 April 2024, which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes in Equity, Statement of Cash Flows, and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
• | give a true and fair view of the state of the company's affairs as at 30 April 2024 and of its profit for the year then ended; |
• | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and |
• | have been prepared in accordance with the requirements of the Companies Act 2006. |
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the original financial statements were authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
Other information
The directors are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
List Group PLC
Independent Auditor's Report to the Members of List Group PLC
Opinion on other matter prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
• |
the information given in the Strategic Report and Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and |
• |
the Strategic Report and Directors' Report have been prepared in accordance with applicable legal requirements. |
Matters on which we are required to report by exception
In the light of our knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report and the Directors' Report.
We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:
• | adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or |
• | the financial statements are not in agreement with the accounting records and returns; or |
• | certain disclosures of directors' remuneration specified by law are not made; or |
• | we have not received all the information and explanations we require for our audit. |
Responsibilities of directors
As explained more fully in the Statement of Directors' Responsibilities (set out on page 3), the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.
Auditor Responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which the audit was considered capable of detecting irregularities, including fraud is detailed below:
We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and then design and perform audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion.
In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, we considered the following:
List Group PLC
Independent Auditor's Report to the Members of List Group PLC
• |
the nature of the industry and sector, control environment and business performance including the design of remuneration policies; |
• |
the company’s own assessment of the risks that irregularities may occur either as a result of fraud or error; |
• |
results of our enquiries of management about their own identification and assessment of the risks of irregularities; |
• |
the key laws and regulations under which the business operates and whether management were aware of any instances of noncompliance; |
• |
whether the management have knowledge of any actual, suspected or alleged fraud; |
• |
the internal controls established to mitigate risks of fraud or non-compliance with laws and regulations; and |
• |
the matters discussed among the audit engagement team, regarding how and where fraud might occur in the financial statements and any potential indicators of fraud. |
|
|
• |
transactions surrounding the processing of payroll; and |
• |
management override of controls.
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In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override. |
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In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental to the company’s ability to operate or to avoid a material penalty. These included the operating regulations relevant to the company.
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|
• |
reviewing the financial statement disclosures and testing to supporting documentation to assess compliance with provisions of relevant laws and regulations described above as having a direct effect on the financial statements; |
• |
enquiring of management, concerning any actual and potential litigation and claims; and |
• |
in addressing the risk of fraud through management override of controls, testing the appropriateness of journal entries and other adjustments; assessing whether the judgements made in making accounting estimates are indicative of a potential bias; and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business. |
We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit. |
List Group PLC
Independent Auditor's Report to the Members of List Group PLC
Our audit procedures were designed to respond to risks of material misstatement in the financial statements, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud my involve deliberate concealment by, for example, forgery, misrepresentations or through collusion. There are inherent limitations in the audit procedures performed and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we are to become aware of it. |
A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.
Use of our report
This report is made solely to the company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company’s members as a body, for our audit work, for this report, or for the opinions we have formed.
For and on behalf of
50-54 Oswald Road
North Lincolnshire
DN15 7PQ
List Group PLC
Profit and Loss Account for the Year Ended 30 April 2024
Note |
2024 |
2023 |
|
Turnover |
|
|
|
Gross profit |
|
|
|
Administrative expenses |
( |
( |
|
Operating loss |
(301,724) |
(283,915) |
|
Income from shares in group undertakings |
|
|
|
Other interest receivable and similar income |
|
|
|
Amounts written off investments |
( |
- |
|
Interest payable and similar expenses |
( |
( |
|
306,978 |
298,582 |
||
Profit before tax |
|
|
|
Tax on profit |
( |
|
|
Profit for the financial year |
|
|
The above results were derived from continuing operations.
The company has no recognised gains or losses for the year other than the results above.
List Group PLC
(Registration number: 01243960)
Balance Sheet as at 30 April 2024
Note |
2024 |
2023 |
|
Fixed assets |
|||
Tangible assets |
|
|
|
Investments |
|
|
|
|
|
||
Current assets |
|||
Debtors |
|
|
|
Cash at bank and in hand |
|
|
|
|
|
||
Creditors: Amounts falling due within one year |
( |
( |
|
Net current assets |
|
|
|
Net assets |
|
|
|
Capital and reserves |
|||
Called up share capital |
50,500 |
50,500 |
|
Retained earnings |
862,018 |
922,180 |
|
Shareholders' funds |
912,518 |
972,680 |
Approved and authorised by the
|
List Group PLC
Statement of Changes in Equity for the Year Ended 30 April 2024
Share capital |
Retained earnings |
Total |
|
At 1 May 2023 |
|
|
|
Profit for the year |
- |
|
|
Dividends |
- |
( |
( |
At 30 April 2024 |
|
|
|
Share capital |
Retained earnings |
Total |
|
At 1 May 2022 |
|
|
|
Profit for the year |
- |
|
|
Dividends |
- |
( |
( |
At 30 April 2023 |
50,500 |
922,180 |
972,680 |
List Group PLC
Statement of Cash Flows for the Year Ended 30 April 2024
Note |
2024 |
2023 |
|
Cash flows from operating activities |
|||
Profit for the year |
4,838 |
15,675 |
|
Adjustments to cash flows from non-cash items |
|||
Depreciation and amortisation |
1,534 |
2,617 |
|
Amounts written off investments |
100,000 |
- |
|
Finance income |
(431,297) |
(325,048) |
|
Finance costs |
24,319 |
26,466 |
|
Corporation tax expense |
416 |
(1,008) |
|
(300,190) |
(281,298) |
||
Working capital adjustments |
|||
Decrease in trade and other debtors |
202,137 |
5,785 |
|
(Decrease)/increase in trade and other creditors |
(93,351) |
29,825 |
|
Net cash flow from operating activities |
(191,404) |
(245,688) |
|
Cash flows from investing activities |
|||
Interest received |
1,297 |
48 |
|
Dividend income |
430,000 |
325,000 |
|
Net cash flows from investing activities |
431,297 |
325,048 |
|
Cash flows from financing activities |
|||
Interest paid |
(24,319) |
(26,466) |
|
Dividends paid |
(65,000) |
(147,000) |
|
Net cash flows from financing activities |
(89,319) |
(173,466) |
|
Net increase/(decrease) in cash and cash equivalents |
150,574 |
(94,106) |
|
Cash and cash equivalents at 1 May |
13,777 |
107,883 |
|
Cash and cash equivalents at 30 April |
164,351 |
13,777 |
List Group PLC
Notes to the Financial Statements for the Year Ended 30 April 2024
General information |
The company is a public company limited by share capital, incorporated in England.
The address of its registered office is:
Registration number: 01243960.
Accounting policies |
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
These financial statements were prepared in accordance with Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland and the Companies Act 2006'.
Basis of preparation
These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
Group accounts not prepared
Revenue recognition
Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts. The company recognises revenue when: the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.
Tax
The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
List Group PLC
Notes to the Financial Statements for the Year Ended 30 April 2024
Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.
Depreciation
Depreciation is charged so as to write off the cost of assets, other than land over their estimated useful lives, as follows:
Asset class |
Depreciation method and rate |
Freehold land and buildings |
over 50 years |
Motor vehicles |
25% on reducing balance |
Furniture, fittings and equipment |
10-25% on reducing balance |
Investments
Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
Dividends
Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.
List Group PLC
Notes to the Financial Statements for the Year Ended 30 April 2024
Defined contribution pension obligation
A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
Turnover |
The analysis of the company's Turnover for the year from continuing operations is as follows:
2024 |
2023 |
|
Management charges |
|
|
Interest charges |
|
|
|
|
The analysis of the company's Turnover for the year by market is as follows:
2024 |
2023 |
|
UK |
|
|
Operating loss |
Arrived at after charging
2024 |
2023 |
|
Depreciation expense |
|
|
Other interest receivable and similar income |
2024 |
2023 |
|
Interest income on bank deposits |
|
|
Interest payable and similar expenses |
2024 |
2023 |
|
Interest expense on other finance liabilities |
|
|
List Group PLC
Notes to the Financial Statements for the Year Ended 30 April 2024
Staff costs |
The aggregate payroll costs (including directors' remuneration) were as follows:
2024 |
2023 |
|
Wages and salaries |
|
|
Social security costs |
|
|
Pension costs, defined contribution scheme |
|
|
|
|
The average number of persons employed by the company (including directors) during the year, analysed by category was as follows:
2024 |
2023 |
|
Administration and support |
|
|
|
|
Directors' remuneration |
The directors' remuneration for the year was as follows:
2024 |
2023 |
|
Remuneration |
|
|
Contributions paid to money purchase schemes |
|
|
264,044 |
258,118 |
During the year the number of directors who were receiving benefits and share incentives was as follows:
2024 |
2023 |
|
Accruing benefits under money purchase pension scheme |
|
|
In respect of the highest paid director:
2024 |
2023 |
|
Remuneration |
|
|
Auditors' remuneration |
2024 |
2023 |
|
Audit of the financial statements |
|
|
List Group PLC
Notes to the Financial Statements for the Year Ended 30 April 2024
Taxation |
Tax charged/(credited) in the profit and loss account
2024 |
2023 |
|
Deferred taxation |
||
Arising from origination and reversal of timing differences |
|
( |
The tax on profit before tax for the year is lower than the standard rate of corporation tax in the UK (2023 - lower than the standard rate of corporation tax in the UK) of
The differences are reconciled below:
2024 |
2023 |
|
Profit before tax |
|
|
Corporation tax at standard rate |
|
|
Effect of revenues exempt from taxation |
( |
( |
Effect of expense not deductible in determining taxable loss |
|
- |
Deferred tax expense/(credit) from unrecognised temporary difference from a prior period |
|
( |
Tax decrease from effect of capital allowances and depreciation |
( |
( |
Tax increase arising from group relief |
|
|
Total tax charge/(credit) |
|
( |
Deferred tax
Deferred tax assets and liabilities
2024 |
Asset |
Excess of taxation allowances over depreciation on fixed assets |
|
|
2023 |
Asset |
Excess of taxation allowances over depreciation on fixed assets |
|
|
There are £526,483 of unused tax losses (2023 - £252,669) for which no deferred tax asset is recognised in the balance sheet.
List Group PLC
Notes to the Financial Statements for the Year Ended 30 April 2024
Tangible assets |
Furniture, fittings and equipment |
Motor vehicles |
Total |
|
Cost or valuation |
|||
At 1 May 2023 |
|
|
|
At 30 April 2024 |
|
|
|
Depreciation |
|||
At 1 May 2023 |
|
|
|
Charge for the year |
|
- |
|
At 30 April 2024 |
|
|
|
Carrying amount |
|||
At 30 April 2024 |
|
- |
|
At 30 April 2023 |
|
- |
|
Investments |
2024 |
2023 |
|
Investments in subsidiaries |
|
|
Subsidiaries |
£ |
Cost or valuation |
|
At 1 May 2023 and 30 April 2022 |
|
Provision |
|
At 1 May 2023 and 30 April 2022 |
|
Provision |
|
At 30 April 2024 |
|
Carrying amount |
|
At 30 April 2024 |
|
At 30 April 2023 |
|
List Group PLC
Notes to the Financial Statements for the Year Ended 30 April 2024
Details of undertakings
Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:
Undertaking |
Registered office |
Holding |
Proportion of voting rights and shares held |
|
2024 |
2023 |
|||
Subsidiary undertakings |
||||
|
**
|
|
|
|
|
**
|
|
|
|
|
**
|
|
|
|
|
**
|
|
|
|
|
** |
|
|
|
** the registered address of all subsidiary companies is 31-33 Midland Road, Scunthorpe, North
Lincolnshire, DN16 1DQ
Subsidiary undertakings |
Apollo Recruitment Limited The principal activity of Apollo Recruitment Limited is |
Apollo Site Services Limited The principal activity of Apollo Site Services Limited is |
List Design Limited The principal activity of List Design Limited is |
List PEC (UK) Limited The principal activity of List PEC (UK) Limited is |
List Recruitment Limited The principal activity of List Recruitment Limited is |
List Group PLC
Notes to the Financial Statements for the Year Ended 30 April 2024
Debtors |
Note |
2024 |
2023 |
|
Amounts owed by related parties |
|
|
|
Other debtors |
|
|
|
Deferred tax assets |
|
|
|
Total current trade and other debtors |
|
|
Cash and cash equivalents |
2024 |
2023 |
|
Cash at bank |
|
|
Short-term deposits |
|
|
|
|
Creditors |
Note |
2024 |
2023 |
|
Due within one year |
|||
Amounts due to related parties |
|
|
|
Social security and other taxes |
|
|
|
Other payables |
|
|
|
Accrued expenses |
|
|
|
|
|
Pension and other schemes |
Defined contribution pension scheme
The company operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the company to the scheme and amounted to £
List Group PLC
Notes to the Financial Statements for the Year Ended 30 April 2024
Share capital |
Allotted, called up and fully paid shares
2024 |
2023 |
|||
No. |
£ |
No. |
£ |
|
Ordinary shares of £1 each |
50,000 |
50,000 |
50,000 |
50,000 |
A shares of £1 each |
375 |
375 |
375 |
375 |
B shares of £1 each |
75 |
75 |
75 |
75 |
C shares of £1 each |
25 |
25 |
25 |
25 |
D shares of £1 each |
25 |
25 |
25 |
25 |
|
|
|
|
Dividends |
Final dividends paid
2024 |
2023 |
|
Final dividend of £140 (2023 - £487) per each B share |
10,500 |
36,500 |
Final dividend of £1,380 (2023 - £1,920) per each C share |
34,500 |
48,000 |
Final dividend of £800 (2023 - £2,500) per each D share |
20,000 |
62,500 |
65,000 |
147,000 |
Related party transactions |
Summary of transactions with other related parties