REGISTERED NUMBER: 13574085 (England and Wales)

Jos Richardson & Son Limited

Group Strategic Report, Report of the Director and

Consolidated Financial Statements for the Year Ended 31st March 2025

Page

Company Information

1

Group Strategic Report

2

Report of the Director

6

Report of the Independent Auditors

7

Consolidated Income Statement

11

Consolidated Balance Sheet

12

Company Balance Sheet

13

Consolidated Statement of Changes in Equity

14

Company Statement of Changes in Equity

15

Consolidated Cash Flow Statement

16

Notes to the Consolidated Cash Flow Statement

17

Notes to the Consolidated Financial Statements

18

DIRECTOR:

J W Richardson

SECRETARY:

K P Marshall

REGISTERED OFFICE:

Suite 12

Brackenholme Business Park

Brackenholme

Selby

Y08 6EL

REGISTERED NUMBER:

13574085 (England and Wales)

AUDITORS:

Smailes Goldie

Chartered Accountants

Statutory Auditor

Regent's Court

Princess Street

Hull

East Yorkshire

HU2 8BA

The director presents his strategic report of the company and the group for the year ended 31st March 2025.

REVIEW OF BUSINESS

The year ended 31st March 2025 was a very successful period for the company with over £8m invested into developing the sites. The majority of the investment relates to JRS Services, Goole where the 2 Drive Thru's were completed at the end of 2024, and the HGV lorry park extension was completed in March 2025. This extension provided a further 52 lorry parking spaces and a new welfare block solely for the use of HGV drivers. This project costing £3.1m was part funded by a grant received from National Highways. Construction of the New to Industry site at Eden Service Station in Malton, North Yorkshire was also completed in the year, officially opening to the customers on 3 April 2025.

The group's main activity continued to be the operation of forecourt and convenience stores in North, East and West Yorkshire.

Key performance indicators:

2025

2024

Change

Turnover

£83.1m

£88.4m

(6.02%)

Gross Profit

£8.9m

£9.1m

(1.98%)

Operating Profit

£5.9m

£5.6m

4.58%

Total Equity/Net Assets

£36.0m

£31.9m

12.67%

Turnover in the year fell by £5.3m from £88.4m to £83.1m mainly due to lower fuel prices, with fuel volumes remaining fairly consistent across most sites. Gross margins were maintained at a similar level to 2024, gross profit fell reflecting the lower sales .

Operating and administrative expenses continue to be closely monitored against budget. Whilst employee numbers remained static at 179, wage costs increased by 6.36% from £3.40m to £3.61m.

The increase in net assets of the group reflects over 95% of profits being retained within the group. Total net assets therefore increased to £36.0m from £31.9m in 2024.

PRINCIPAL RISKS AND UNCERTAINTIES

The director has detailed below a number of risk factors which he believes could cause the actual results to differ from expectations. However, other factors could affect performance and the risks below should not be considered a complete set of all potential risk and uncertainties.

Financial

The director monitors cash regularly and maintains sufficient reserves to meet all foreseeable operating costs. This, together with maintaining a reasonable level of cash reserves, allows the company to react quickly to new opportunities as they arise. Longer term projects and acquisitions are matched to longer term funding where deemed necessary. The group had cash and cash equivalents of £9.847m (Company £0.15m) at the year end. The group has two bank loans amounting to £2.4m. The director does not believe that the group is at risk of being unable to meet loan repayments even in the event of further increases in interest rates.

Operational/Regulatory

The Director places great importance on the health and safety of its employees, customers and the wider community. Awareness of the risk associated with storage and handling of petroleum products has a high profile within the group as well as those related to the sale of age-related products. Food safety standards are another area of key focus for the management team.

PROMOTING THE SUCCESS OF THE GROUP

In accordance with section 172 of the Companies Act 2006 the director acts in a way that he considers, in good faith, would most likely promote the success of the company for the benefit of its members as a whole.

The Director is aware of how important building and maintaining successful relationships with stakeholders are to the business; be it employees, customers, suppliers and the wider community.

In making decisions, the Director takes account not only of the short-term requirements of the business but also of the longer-term impact on these stakeholders.

Employees - the company views pay and benefits as just one element of the needs of staff and is highly aware of this industry's need to look after the security and welfare of its staff. Training and development are considered where support is required, or career paths identify promotional opportunities. After one years service all employees benefit from an annual loyalty bonus given in the form of vouchers in December.

Customers- Engagement with our customers is essential. This is achieved though feedback, social media activity and promotional information. Providing our customers with the products and services they require at the right time is imperative to building and maintaining our relationship.

Suppliers - Maintaining good relationships with suppliers over the longer term contributes to the success of the business and the promotion of brand loyalty. Allowing local businesses the opportunity to be represented on site also benefits our customers, suppliers and the wider community.

ENERGY AND CARBON REPORT

The Director has considered the recommendations of The Companies (Directors report) and Limited Liability Partnerships (Energy and Carbon reporting) regulations 2018 which implement the government's policy on Streamlined energy and Carbon reporting (SECR) when preparing this report.

The group operates service stations and convenience stores wholly in the United Kingdom. Each site has its own designated electricity supply and meter.

Energy consumption

KWH

Aggregate of energy consumption in the year

1,715,011

Emissions of CO2

Equivalent

Metric tonnes

Scope 1 - direct emissions

- Gas combustion

0.79

- Fuel consumed for owned transport

7.16

7.95

Scope 2 - indirect emissions

- Electricity purchased

332.41

Total Emissions

340.36

Quantification and reporting methodology

The group has followed the 2019 HM Government Environmental Reporting Guidelines. The group has also used the GHG Reporting Protocol - Corporate Standard and have used the 2024 UK Government's Conversion Factors for Company Reporting.

Total electric and gas usage has been determined from supplier invoices and adjustment made where periods were not coterminous with the reporting period.

The total kilowatt hour (kWh) has been multiplied by 0.20705kg (Electric) and 0.1829kg (Gas) of CO2 to derive the total CO2e emissions for the group as a whole.

The fuel for transport usage has been derived from litres purchased and business miles reimbursed based on average mileage. The total volume has been multiplied by 2.51279 for Diesel and 2.0844 for Petrol to derive the total CO2e emissions for the group as a whole.

The multipliers have been extracted from the UK Government GHG Conversion Factors for Company Reporting 2024.

MEASURES TAKEN TO IMPROVE ENERGY EFFICIENCY

The director is committed to reducing the group's impact on the environment. The company is utilising electric monitoring systems to evaluate the specific energy usage of equipment and using this information to identify where efficiencies can be made within the operations and aid the decision-making process.

As sites follow the ongoing cycle of refurbishment, older equipment is replaced with energy efficient LED lights, refrigeration and air conditioning units. Solar panels have been fitted onto both the shop building and forecourt canopy at the new site at Malton.

The director continues to review options available in respect of electric vehicle charging points. Whilst appreciating this will not reduce the group's CO2 emission levels it is supporting the governments decarbonisation strategy. The installation of EV charging points are currently being investigated at several sites within the group.

ON BEHALF OF THE BOARD:

J W Richardson - Director

30th September 2025

The director presents his report with the financial statements of the company and the group for the year ended 31st March 2025.

DIVIDENDS

Ordinary dividends were paid amounting to £176,774 (2024: £179,452). The director does not recommend payment of a further dividend.

A post year end dividend of £885,000 was paid on the 10th April 2025.

DIRECTOR

J W Richardson held office during the whole of the period from 1st April 2024 to the date of this report.

STATEMENT OF DIRECTOR'S RESPONSIBILITIES

The director is responsible for preparing the Group Strategic Report, the Report of the Director and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has 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 director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and the group and of the profit or loss of the group for that period. In preparing these financial statements, the director is required to:

-	select suitable accounting policies and then apply them consistently;

-	make judgements and accounting estimates that are reasonable and prudent;

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's and the group's transactions and disclose with reasonable accuracy at any time the financial position of the company and the group and enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the director is aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the group's auditors are unaware, and he has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the group's auditors are aware of that information.

AUDITORS

The auditors, Smailes Goldie, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

J W Richardson - Director

30th September 2025

Opinion

We have audited the financial statements of Jos Richardson & Son Limited (the 'parent company') and its subsidiaries (the 'group') for the year ended 31st March 2025 which comprise the Consolidated Income Statement, Consolidated Other Comprehensive Income, Consolidated Balance Sheet, Company Balance Sheet, Consolidated Statement of Changes in Equity, Company Statement of Changes in Equity, Consolidated Cash Flow Statement and Notes to the Consolidated Cash Flow Statement, 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 group's and of the parent company affairs as at 31st March 2025 and of the group's 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 Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the group 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 group's and the parent company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the director with respect to going concern are described in the relevant sections of this report.

Other information

The director is responsible for the other information. The other information comprises the information in the Group Strategic Report and the Report of the Director, but does not include the financial statements and our Report of the Auditors 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 this gives rise to a material misstatement in the financial statements themselves. 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.

Opinions on other matters 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 Group Strategic Report and the Report of the Director for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-	the Group Strategic Report and the Report of the Director have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the parent company and its environment obtained in the course of the audit, we have not identified material misstatements in the Group Strategic Report or the Report of the Director.

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 by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or

-	the parent company financial statements are not in agreement with the accounting records and returns; or

-	certain disclosures of director's remuneration specified by law are not made; or

-	we have not received all the information and explanations we require for our audit.

Responsibilities of director

As explained more fully in the Statement of Director's Responsibilities set out on page six, the director is 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 director determines 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 director is responsible for assessing the group's and the parent 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 director either intends to liquidate the group or the parent company or to cease operations, or has no realistic alternative but to do so.

Auditors' 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 a Report of the Auditors 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.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including United Kingdom Accounting Standards (FRS102), the Companies Act 2006 and tax legislation. We also considered those laws and regulations that may have a material indirect effect on the financial statements including data protection, anti-bribery, employment, environmental and health and safety legislation. An understanding of these laws and regulations and the extent of compliance was obtained through discussion with management and inspecting legal and regulatory correspondence.

We assessed the susceptibility of the company's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by making enquiries of management and considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.

To address the risk of fraud through management bias and override of controls, we:

-

performed analytical procedures to identify any unusual or unexpected relationships;

-

tested journal entries to identify unusual transactions;

-

assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias; and

-

investigated the rationale behind significant or unusual transactions.

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

-

agreeing financial statement disclosures to underlying supporting documentation;

-

reading the minutes of meetings of those charged with governance;

-

enquiring of management as to actual and potential litigation and claims; and

-

reviewing correspondence with relevant regulators and the company's legal advisors.

Due to the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission, or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

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 a Report of the Auditors 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.

Matthew Fox FCCA (Senior Statutory Auditor)

for and on behalf of Smailes Goldie

Chartered Accountants

Statutory Auditor

Regent's Court

Princess Street

Hull

East Yorkshire

HU2 8BA

30th September 2025

TURNOVER

3

83,089,656

88,411,620

Cost of sales

74,154,128

79,292,274

GROSS PROFIT

8,935,528

9,119,346

Administrative expenses

4,028,365

3,914,435

4,907,163

5,204,911

Other operating income

657,507

505,166

OPERATING PROFIT

5

5,564,670

5,710,077

Interest receivable and similar income

7

367,971

393,094

5,932,641

6,103,171

Interest payable and similar expenses

8

199,166

184,134

PROFIT BEFORE TAXATION

5,733,475

5,919,037

Tax on profit

9

1,547,878

1,656,407

PROFIT FOR THE FINANCIAL YEAR

4,185,597

4,262,630

FIXED ASSETS

Intangible assets

12

2,970,432

3,429,913

Tangible assets

13

22,220,666

16,077,945

Investments

14

-

-

Investment property

15

7,588,877

5,734,343

32,779,975

25,242,201

CURRENT ASSETS

Stocks

16

1,249,440

1,311,770

Debtors

17

3,243,682

1,375,584

Cash at bank and in hand

9,847,794

14,096,429

14,340,916

16,783,783

CREDITORS

Amounts falling due within one year

18

6,037,560

6,283,383

NET CURRENT ASSETS

8,303,356

10,500,400

TOTAL ASSETS LESS CURRENT LIABILITIES

41,083,331

35,742,601

CREDITORS

Amounts falling due after more than one year

19

(3,601,651

)

(2,396,847

)

PROVISIONS FOR LIABILITIES

22

(1,543,986

)

(1,416,883

)

NET ASSETS

35,937,694

31,928,871

CAPITAL AND RESERVES

Called up share capital

23

4,422

4,422

Other reserves

24

-

22,083,990

Retained earnings

24

35,933,272

9,840,459

SHAREHOLDERS' FUNDS

35,937,694

31,928,871

The financial statements were approved by the director and authorised for issue on 30th September 2025 and were signed by:

J W Richardson - Director

FIXED ASSETS

Intangible assets

12

-

-

Tangible assets

13

-

-

Investments

14

24,841,004

24,841,004

Investment property

15

6,398,874

5,375,749

31,239,878

30,216,753

CURRENT ASSETS

Debtors

17

1,934,269

57,734

Cash at bank

155,034

155,760

2,089,303

213,494

CREDITORS

Amounts falling due within one year

18

4,969,000

2,158,655

NET CURRENT LIABILITIES

(2,879,697

)

(1,945,161

)

TOTAL ASSETS LESS CURRENT LIABILITIES

28,360,181

28,271,592

PROVISIONS FOR LIABILITIES

22

41

41

NET ASSETS

28,360,140

28,271,551

CAPITAL AND RESERVES

Called up share capital

23

4,422

4,422

Other reserves

24

-

22,083,990

Retained earnings

24

28,355,718

6,183,139

SHAREHOLDERS' FUNDS

28,360,140

28,271,551

Company's profit for the financial year

265,363

605,310

The financial statements were approved by the director and authorised for issue on 30th September 2025 and were signed by:

J W Richardson - Director

Called up

share

Retained

Other

Total

capital

earnings

reserves

equity

£

£

£

£

Balance at 1st April 2023

4,422

5,757,281

22,083,990

27,845,693

Changes in equity

Dividends

-

(179,452

)

-

(179,452

)

Total comprehensive income

-

4,262,630

-

4,262,630

Balance at 31st March 2024

4,422

9,840,459

22,083,990

31,928,871

Changes in equity

Increase in share capital

22,083,990

-

-

22,083,990

Reduction in share capital

(22,083,990

)

22,083,990

-

-

Dividends

-

(176,774

)

-

(176,774

)

Total comprehensive income

-

4,185,597

(22,083,990

)

(17,898,393

)

Balance at 31st March 2025

4,422

35,933,272

-

35,937,694

Called up

share

Retained

Other

Total

capital

earnings

reserves

equity

£

£

£

£

Balance at 1st April 2023

4,422

5,757,281

22,083,990

27,845,693

Changes in equity

Dividends

-

(179,452

)

-

(179,452

)

Total comprehensive income

-

605,310

-

605,310

Balance at 31st March 2024

4,422

6,183,139

22,083,990

28,271,551

Changes in equity

Increase in share capital

22,083,990

-

-

22,083,990

Reduction in share capital

(22,083,990

)

22,083,990

-

-

Dividends

-

(176,774

)

-

(176,774

)

Total comprehensive income

-

265,363

(22,083,990

)

(21,818,627

)

Balance at 31st March 2025

4,422

28,355,718

-

28,360,140

Cash flows from operating activities

Cash generated from operations

1

6,993,259

6,519,661

Interest paid

(199,166

)

(184,134

)

Tax paid

(2,362,275

)

(1,470,210

)

Net cash from operating activities

4,431,818

4,865,317

Cash flows from investing activities

Purchase of tangible fixed assets

(7,056,222

)

(476,238

)

Purchase of investment property

(1,686,301

)

(1,372,011

)

Sale of tangible fixed assets

68,250

1,590

Sale of investment property

-

63,791

Interest received

367,971

393,094

Net cash from investing activities

(8,306,302

)

(1,389,774

)

Cash flows from financing activities

Loan repayments in year

(197,969

)

(185,403

)

Amount introduced by directors

592

-

Equity dividends paid

(176,774

)

(179,452

)

Net cash from financing activities

(374,151

)

(364,855

)

(Decrease)/increase in cash and cash equivalents

(4,248,635

)

3,110,688

Cash and cash equivalents at beginning of year

2

14,096,429

10,985,741

Cash and cash equivalents at end of year

2

9,847,794

14,096,429

1.	RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

2025

2024

£

£

Profit before taxation

5,733,475

5,919,037

Depreciation charges

1,136,499

1,125,170

Loss on disposal of fixed assets

-

10,691

Finance costs

199,166

184,134

Finance income

(367,971

)

(393,094

)

6,701,169

6,845,938

Decrease/(increase) in stocks

62,330

(12,118

)

Increase in trade and other debtors

(1,868,098

)

(42,337

)

Increase/(decrease) in trade and other creditors

2,097,858

(271,822

)

Cash generated from operations

6,993,259

6,519,661

2.	CASH AND CASH EQUIVALENTS

The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

Year ended 31st March 2025

31/3/25

1/4/24

£

£

Cash and cash equivalents

9,847,794

14,096,429

Year ended 31st March 2024

31/3/24

1/4/23

£

£

Cash and cash equivalents

14,096,429

10,985,741

3.	ANALYSIS OF CHANGES IN NET FUNDS

At 1/4/24

Cash flow

At 31/3/25

£

£

£

Net cash

Cash at bank and in hand

14,096,429

(4,248,635

)

9,847,794

14,096,429

(4,248,635

)

9,847,794

Debt

Debts falling due within 1 year

(200,000

)

-

(200,000

)

Debts falling due after 1 year

(2,396,847

)

197,969

(2,198,878

)

(2,596,847

)

197,969

(2,398,878

)

Total

11,499,582

(4,050,666

)

7,448,916

1.	STATUTORY INFORMATION

Jos Richardson & Son Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the General Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties at fair value.

The financial statements are prepared in sterling which is the functional currency of the company.

The company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. The company has therefore taken advantage of exemptions from the following disclosure requirements for parent company information presented within the consolidated financial statements:

- Section 7 'Statement of Cash Flows': Presentation of a statement of cash flow and related notes and disclosures;

- Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instrument Issues: Interest

income/expenses and net gains/losses for financial instruments not measured at fair value; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;

- Section 26 'Share based Payment': Share-based payment expense charged to profit or loss, reconciliation of opening and closing number and weighted average exercise price of share options, how the fair value of options granted was measured, measurement and carrying amount of liabilities for cash-settled share based payments, explanation of modifications to arrangements;

- Section 33 'Related Party Disclosures': Compensation for key management personnel.