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"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-318": {
"value": "1.5 BASIS OF CONSOLIDATION The consolidated financial statements incorporate the financial statements of the Company and entities controlled by the Company (its subsidiaries) made up to 31 December. Subsidiaries are entities controlled by the Group. The Group controls an entity when it is exposed to, or has rights to, variable returns from its involvement with the entity and can affect those returns through its power over the entity. In assessing control, the Group takes into consideration potential voting rights that are currently exercisable. The acquisition date is the date on which control is transferred to the acquirer. The financial statements of subsidiaries are included in the consolidated financial statements from the date that control commences until the date that control ceases. A joint arrangement is an arrangement over which the Group and one or more third parties have joint control. These joint arrangements are in turn classified as: \u2022 Joint ventures whereby the Group has rights to the net assets of the arrangement, rather than rights to its assets and obligations for its liabilities; and \u2022 Joint operations whereby the Group has rights to the assets and obligations for the liabilities relating to the arrangement. Where the Group collaborates with other entities on a development or contract, the arrangement is accounted for in accordance with IFRS 11. Where there is joint control, the arrangement is classified as a joint arrangement and accounted for using the equity method (for joint ventures) or on the basis of the Group\u2019s proportional share of the arrangement\u2019s assets, liabilities, revenues and costs (for joint operations). The Group\u2019s share of income and expenses of its joint operations are included within the corresponding lines of the Statement of Profit and Loss, from the date that joint control commenced. When the Group\u2019s share of losses in a joint venture equals or exceeds its interests in the joint venture, the Group does not recognise further losses, unless it has incurred obligations or made payments on behalf of the joint venture.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-319": {
"value": "All revenue and profits disclosed relate to continuing activities of the Group and are derived from activities performed in the United Kingdom. Operating segments are identified in a manner consistent with the internal reporting provided to the Chief Operating Decision Maker (CODM). The CODM has been determined as the Board of Directors as they are responsible for allocating resources and regularly review and assess the performance and financial position of the Group. On 11 September 2023, the Board of Directors announced a change in strategy, resulting in an internal restructure of the Group\u2019s operations. As a result of the restructure, the Group has reassessed the number of operating segments and concluded that there is now only one operating segment. The single operating segment aligns to the internal reporting presented on a regular basis to the CODM.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-320": {
"value": "1.7 CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY The preparation of the Group\u2019s consolidated financial statements requires management to make judgements and estimates that affect the reported amounts of revenue, expenses, assets, and liabilities as at and for the year ending 31 December 2023. CRITICAL ACCOUNTING JUDGEMENTS Revenue recognition \u2013 mixed tenure The determination of whether revenue on contracts should be recognised as work progresses (over time) or upon legal completion (point-in-time) requires judgement. The Group acts as a developer on a number of mixed tenure sites which will have multiple customers and contractual arrangements. An assessment is performed over each contract to determine when/how control is transferred to the customer. This includes assessing relevant factors such as the point at which legal ownership passes to the customer, the degree to which the customer can specify major structural design elements and our enforceable right to receive payment throughout the development phase. Classification of exceptional expenses The determination as to whether an expense could be classified as an exceptional expense requires judgement. Exceptional expenses are those which, in the opinion of the Board, are material by size and irregular in nature and therefore require separate disclosure within the Statement of Profit and Loss in order to assist the users of the financial statements in understanding the underlying business performance of the Group. The expenses which have been classified as exceptional expenses are included in note 4. KEY SOURCES OF ESTIMATION UNCERTAINTY The preparation of the Group\u2019s consolidated financial statements includes the use of estimates including assumptions which are based on historical experience and other relevant factors and reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the year in which the estimate is revised if the revision affects only that year, or in the year of the revision and future years if the revision affects both current and future years. The key sources of estimation and uncertainty with a significant risk of a material change to the carrying value of assets and liabilities within the next year are described below: Defined benefit pension schemes The Group has three defined benefit pension schemes, all closed to future accrual, which are subject to estimation uncertainty. Note 17 outlines the way in which these schemes are recognised in the Group\u2019s financial statements, the associated risks and sensitivity analysis showing the impact of a change in key variables on the defined benefit assets/obligations. Fire safety provision The Group has reviewed all current legal and constructive obligations with regards to remedial works to rectify fire safety issues, which are subject to estimation uncertainty. Note 22 outlines the way in which this provision is recognised in the Group\u2019s financial statements, the associated risks and sensitivity analysis illustrating the possible impact of changes in key assumptions used to determine the provision as at 31 December 2023. 1.7 CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY continued OTHER MATERIAL ESTIMATES: The consolidated financial statements include other areas of accounting estimates. While these areas do not meet the definition under IAS 1 of significant accounting estimates, the recognition and measurement of certain material assets and liabilities are based on assumptions and are subject to longer-term uncertainties. The other material estimates are: Margin forecasting and recognition Cost of sales and gross margin on each unit sold is recognised based on the individual site margin expected to be generated over its remaining life. In determining the remaining life of site margin, the Group must make assumptions relating to future sales prices and the estimated costs to complete. Any changes in these assumptions are recognised in both the current year and future years. Where the Group recognises revenue on an input basis, revenue and gross margin is recognised by taking the costs incurred in the year, plus the expected site margin for each contract. Any change in the forecast margin is reflected in the current year. The Group regularly reviews the assumptions used in the remaining life of site margin, including assessing the degree of future uncertainty from changes in macroeconomic factors. These include expected tenure mix and number of saleable units, sales prices, build and labour costs and the impact of climate change on the build requirements of new homes. Management have performed a sensitivity analysis to assess the impact on the FY23 results from a change in the remaining life of site margin across all developments. A 2.5% increase/decrease in remaining life of site margin would increase/decrease gross profit by \u00a386.3m through an increase/decrease in cost of sales, with a corresponding change to inventories and therefore net assets of the same value",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-321": {
"value": "KEY SOURCES OF ESTIMATION UNCERTAINTY The preparation of the Group\u2019s consolidated financial statements includes the use of estimates including assumptions which are based on historical experience and other relevant factors and reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the year in which the estimate is revised if the revision affects only that year, or in the year of the revision and future years if the revision affects both current and future years. The key sources of estimation and uncertainty with a significant risk of a material change to the carrying value of assets and liabilities within the next year are described below: Defined benefit pension schemes The Group has three defined benefit pension schemes, all closed to future accrual, which are subject to estimation uncertainty. Note 17 outlines the way in which these schemes are recognised in the Group\u2019s financial statements, the associated risks and sensitivity analysis showing the impact of a change in key variables on the defined benefit assets/obligations. Fire safety provision The Group has reviewed all current legal and constructive obligations with regards to remedial works to rectify fire safety issues, which are subject to estimation uncertainty. Note 22 outlines the way in which this provision is recognised in the Group\u2019s financial statements, the associated risks and sensitivity analysis illustrating the possible impact of changes in key assumptions used to determine the provision as at 31 December 2023. ",
"dimensions": {
"concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-322": {
"value": "1.8 CHANGES TO COMPARATIVE INFORMATION - IMPACT ON THE GROUP\u2019S 2022 FINANCIAL STATEMENTS AND NOTES Change in accounting policy The Group had historically presented the net of the part exchange revenue and cost of sale within cost of sales, however the accounting policy has now been amended to present revenue and cost of sales gross for part exchange transactions as it\u2019s more representative of the substance of the transaction. As a result, reported revenue and cost of sales have been grossed up by \u00a341.9m and restated for the year ended 31 December 2022, on the basis that a change in accounting policy should be applied retrospectively. This change in policy only affects revenue and cost of sales and does not impact operating profit, profit before tax or any other primary financial statement. Accordingly note 2 of the financial statements has also been restated. Reclassification of cash flow items The Group has represented the Statement of Cash Flows to provide enhanced disclosures in relation to exceptional cash flows from operating activities. In addition to this enhanced disclosure, the Group has reclassified lease interest payments and interest paid on borrowings from operating activities to financing activities. Given the increased size of the business and prominence of lease interest it is the Directors\u2019 view that such interest is better presented as part of financing cash flows to be consistent with the underlying lease repayments. As interest paid on borrowings is a cost of obtaining financial resources, this has also been classified as a financing cash flow to be consistent with the drawdown/repayment of bank loans. As a result, the 2022 reported net cash inflow from operating activities has increased by \u00a318.0m and net cash inflow from financing activities has decreased. Reclassification of assets The Group had historically presented all amounts outstanding from joint ventures in investments within non-current assets. In 2023, the Group has reclassified the amounts due, which are trading in nature, to trade and other receivables to reflect the short-term nature of the receivables. As a result, the comparative information has also been restated which has resulted in a decrease in Investments of \u00a392.7m and a corresponding increase in trade receivables. Accordingly, notes 15 and 19 of the financial statements have also been restated",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-323": {
"value": "Change in accounting policy The Group had historically presented the net of the part exchange revenue and cost of sale within cost of sales, however the accounting policy has now been amended to present revenue and cost of sales gross for part exchange transactions as it\u2019s more representative of the substance of the transaction. As a result, reported revenue and cost of sales have been grossed up by \u00a341.9m and restated for the year ended 31 December 2022, on the basis that a change in accounting policy should be applied retrospectively. This change in policy only affects revenue and cost of sales and does not impact operating profit, profit before tax or any other primary financial statement. Accordingly note 2 of the financial statements has also been restated. Reclassification of cash flow items The Group has represented the Statement of Cash Flows to provide enhanced disclosures in relation to exceptional cash flows from operating activities. In addition to this enhanced disclosure, the Group has reclassified lease interest payments and interest paid on borrowings from operating activities to financing activities. Given the increased size of the business and prominence of lease interest it is the Directors\u2019 view that such interest is better presented as part of financing cash flows to be consistent with the underlying lease repayments. As interest paid on borrowings is a cost of obtaining financial resources, this has also been classified as a financing cash flow to be consistent with the drawdown/repayment of bank loans. As a result, the 2022 reported net cash inflow from operating activities has increased by \u00a318.0m and net cash inflow from financing activities has decreased. Reclassification of assets The Group had historically presented all amounts outstanding from joint ventures in investments within non-current assets. In 2023, the Group has reclassified the amounts due, which are trading in nature, to trade and other receivables to reflect the short-term nature of the receivables. As a result, the comparative information has also been restated which has resulted in a decrease in Investments of \u00a392.7m and a corresponding increase in trade receivables. Accordingly, notes 15 and 19 of the financial statements have also been restated",
"dimensions": {
"concept": "ifrs-full:DisclosureOfReclassificationsOrChangesInPresentationExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-324": {
"value": "Revenue on contracts recognised at a point in time Revenue is recognised at a point in time when the customer obtains control of the land or completed home at legal completion at which point the Group has fulfilled its performance obligations. This revenue is recognised at the fair value of the consideration received or receivable, net of value added tax and discounts. In certain instances, property may be accepted in part consideration for a sale of a residential property. The fair value of part exchange properties is established by independent surveyors, reduced for costs to sell. The original sale is recorded in the normal way, with the fair value of the exchanged property in lieu of cash receipts. Proceeds generated from the subsequent sale of part exchange properties are recorded within point-in-time revenue. Cash incentives are considered to be a discount from the purchase price offered to the acquirer and are therefore accounted for as a reduction to revenue. Revenue on contracts recognised over time Revenue is recognised over time when the Group transfers control of the development to the customer as the development progresses. The Group measures progress towards completion by reference to the stage of completion of development. This is normally measured by either: - a survey of work performed when the development has multiple customers; or - the proportion of total costs incurred at the reporting date relative to the estimated total cost of the contract As the build progresses, customer-controlled assets are created, with the design tailored to the specification of the customer. The Group has an enforceable right to be paid for the work completed to date and invoices are issued and paid over the life of the development. Variations in contract work and claims are included to the extent that it is highly probable that there will not be a significant reversal when the value of such payments is finalised. Where progress towards the satisfaction of performance obligations cannot be reasonably determined, revenue is recognised over time as the work is performed to the extent that costs have been incurred and are expected to be recoverable. All contract costs are recognised as expenses in the period in which they are incurred. When it is probable that total contract costs will exceed total contract revenue, the expected loss is recognised immediately within cost of sales. The application of the above policies requires estimates to be made in respect of the total expected costs to complete for each site. The Group has in place established internal control processes to ensure that the evaluation of costs and revenues is based upon appropriate estimates. Where the Group provides design, construction, and mobilisation activities on a development across multiple unit simultaneously, this is considered to represent one performance obligation. Where these services are provided across multiple development sites, each site is typically considered to represent a distinct performance obligation. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-325": {
"value": "EVENUE BY TYPE 2023 \u00a3m 2022 \u00a3m (restated) OPEN MARKET SALES: Point-in-time 1,583.6 1,792.2* PARTNER FUNDED SALES: Over time 1,806.5 911.8 Point-in-time 174.1 67.3 Revenue 3,564.2 2,771.3 * The Group had historically presented the net of the part exchange revenue and cost of sales within cost of sales, however, it has now amended its accounting policy to present revenue and cost of sales gross for part exchange transactions. The 2022 comparatives have been restated on this basis",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-326": {
"value": "As at 31 December 2023 the aggregate amount of the transaction price allocated to unsatisfied performance obligations on contracts was \u00a33,722.9m (2022: \u00a33,118.0m), of which approximately \u00a31,755.8m (2022: \u00a31,562.0m) is expected to be recognised as revenue during 2024",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-327": {
"value": "oint arrangement management fee income is recognised as the Group fulfils its obligations under the contract over time.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradingIncomeAndExpenseExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-328": {
"value": "Government grant income is recognised when there is reasonable assurance that the Group will be able to comply with the conditions attached to the grant and that the grant will be received. Grant income is recognised in other operating income as it represents a contribution to the sales price.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-329": {
"value": "2023 \u00a3m 2022 \u00a3m Joint arrangement management fee income 50.7 29.9 Government grant income 40.4 6.4 Other 9.4 21.4 Other operating income 100.5 57.7",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-330": {
"value": "Exceptional items are those which, in the opinion of the Board, are material by size and irregular in nature and therefore require separate disclosure within the Statement of Profit and Loss in order to assist the users of the financial statements in understanding the underlying business performance of the Group. Restructuring expenses are those expenses, such as termination of third-party distributor agreements, severance and other non-recurring items directly related to restructuring and integration activities that do not reflect the Group\u2019s trading performance",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-331": {
"value": "Profit before tax is stated after charging: Note 2023 \u00a3m 2022 \u00a3m Depreciation of property, plant and equipment 13 3.0 2.2 Depreciation of right-of-use assets 14 24.4 15.6 Amortisation of intangible assets 12 46.7 17.4 Personnel expenses (not capitalised into work in progress) 227.8 143.7 Inventories expensed in the year 2,522.5 1,772.9 Exceptional expenses 4 65.6 153.8",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-332": {
"value": "AUDITOR\u2018S REMUNERATION 2023 \u00a3m 2022 \u00a3m Fees payable to the Company\u2019s auditors for the audit of the Company and Group\u2019s annual accounts 1.0 1.2 FEES PAYABLE TO THE COMPANY\u2019S AUDITORS AND ITS ASSOCIATES FOR OTHER SERVICES: Audit of the accounts of subsidiaries* 1.0 0.8 Audit-related assurance services 0.1 0.1 Non-audit fees** - 1.1 Fees charged to profit before tax 2.1 3.2 * 2023 includes an incremental audit fee of \u00a30.2m relating to a one off audit of 2022 subsidiary financial statements which were prepared to align their year end date from 30 September to 31 December. **The Group incurred non-audit fees during 2023 relating to a technical accounting subscription service (\u00a31k). In 2022, non-audit fees related to a technical accounting subscription service (\u00a31k) and for work performed over the proforma financial information relating to the Combination (\u00a31,095k).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-333": {
"value": "4872",
"decimals": 4,
"dimensions": {
"concept": "ifrs-full:AverageNumberOfEmployees",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact-334": {
"value": "3544",
"decimals": 4,
"dimensions": {
"concept": "ifrs-full:AverageNumberOfEmployees",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact-335": {
"value": "A breakdown of employee numbers as at 31 December split by type of role is included on page 45",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-336": {
"value": "342200000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:WagesAndSalaries",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact-337": {
"value": "235900000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:WagesAndSalaries",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact-338": {
"value": "38600000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:SocialSecurityContributions",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact-339": {
"value": "29300000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:SocialSecurityContributions",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact-340": {
"value": "18800000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact-341": {
"value": "10200000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact-342": {
"value": "1400000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:PostemploymentBenefitExpenseDefinedBenefitPlans",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact-343": {
"value": "1400000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:PostemploymentBenefitExpenseDefinedBenefitPlans",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact-344": {
"value": "8000000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ExpenseFromSharebasedPaymentTransactionsWithEmployees",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact-345": {
"value": "6300000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ExpenseFromSharebasedPaymentTransactionsWithEmployees",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact-346": {
"value": "409000000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ShorttermEmployeeBenefitsExpense",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact-347": {
"value": "283100000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ShorttermEmployeeBenefitsExpense",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact-348": {
"value": "The aggregate remuneration for the Group\u2019s Directors during 2023 was \u00a36.3m (2022: \u00a36.2m), which is shown in further detail on page 119 in the Directors\u2019 Remuneration Report. The highest paid Director is the Chief Executive Officer, details of the remuneration is also provided on page 119 of the Directors\u2019 Remuneration Report. The Executive Leadership Team (ELT) and the Non-Executive Directors as shown on page 7 and page 76 respectively are considered to be the only key management personnel.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-349": {
"value": "7500000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:KeyManagementPersonnelCompensationShorttermEmployeeBenefits",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact-350": {
"value": "6100000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:KeyManagementPersonnelCompensationShorttermEmployeeBenefits",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact-351": {
"value": "-1000000",
"decimals": -5,
"dimensions": {
"concept": "vist:KeyManagementPersonnelCompensationSocialSecurityContributions",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact-352": {
"value": "-900000",
"decimals": -5,
"dimensions": {
"concept": "vist:KeyManagementPersonnelCompensationSocialSecurityContributions",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact-353": {
"value": "4200000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact-354": {
"value": "2200000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact-355": {
"value": "12700000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:KeyManagementPersonnelCompensation",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact-356": {
"value": "9200000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:KeyManagementPersonnelCompensation",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact-357": {
"value": "The Group issues equity-settled share-based payments to certain employees in the form of share options over shares in the Company. Equity-settled share-based payments are measured at fair value at the date of grant calculated using an independent option valuation model, taking into account the terms and conditions upon which the options were granted. The fair value is expensed on a straight- line basis over the vesting period, based on the Group\u2019s estimate of shares that will eventually vest, with a corresponding credit to equity, except when the share-based payment is cancelled, in which case the charge will be accelerated",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-358": {
"value": "The Group operated three equity-settled share-based payment arrangements which are set out below. LONG - TERM INCENTIVE PLAN A long-term incentive plan for Executive Directors and senior executives was approved by shareholders at a General Meeting in December 2019. The first grant of awards under this plan was made in 2020. Details of the vesting conditions of these awards are laid out in the Directors\u2019 Remuneration Report on pages 115 to 131. SAVE AS YOU EARN SHARE OPTIONS The Vistry Group PLC Save As You Earn Option Scheme was established in 2007 and renewed in 2017. As part of the Combination the Group offered replacement options for two SAYE schemes which were granted by Countryside in 2020 and 2022. Share options held in the Save As You Earn Option Scheme are not subject to performance conditions and may under normal circumstances be exercised during the six months after maturity of the agreement. Save As You Earn share options are generally exercisable at an exercise price which includes a 20% discount to the market price of the shares at the date of grant. DEFERRED BONUS SCHEME The Deferred Bonus Plan was approved and implemented in 2022, with one third of the Executive Leadership Team bonus award deferred into shares under the terms of the plan. Details of these awards are laid out in the Directors\u2019 remuneration report on pages 115 to 131.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-359": {
"value": "As at 1 January 2023 3,071 139 2,356 Granted 2,301 202 1,466 Lapsed (676) - (698) Exercised (93) - (529) As at 31 December 2023 4,603 341 2,595 Exercisable as at 31 December 2023 812 - 474 As at 1 January 2022 2,361 - 1,790 Granted 1,185 139 344 Acquired during the Combination - - 562 Lapsed (416) - (61) Cancelled - - (265) Exercised (59) - (14) As at 31 December 2022 3,071 139 2,356 Exercisable as at 31 December 2022 502 - 4",
"dimensions": {
"concept": "ifrs-full:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-360": {
"value": "Weighted average remaining contractual life (years) 7.9 0.8 2.3 Weighted average remaining contractual life (years) 7.8 1.3 2.3",
"dimensions": {
"concept": "ifrs-full:DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-361": {
"value": "Range of exercise prices (\u00a3) - - 4.68 - 9.30 Range of exercise prices (\u00a3) - - 4.68 - 9.30",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-362": {
"value": "The weighted average fair value of the options granted during the year determined using the Monte Carlo model was \u00a34.49 per option (2022: \u00a35.40).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-363": {
"value": "7.34",
"decimals": 4,
"dimensions": {
"concept": "ifrs-full:WeightedAverageSharePriceShareOptionsGranted2019",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:GBP/xbrli:shares"
}
},
"fact-364": {
"value": "-0.38",
"decimals": 4,
"dimensions": {
"concept": "ifrs-full:DescriptionOfExpectedVolatilityShareOptionsGranted",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-365": {
"value": "-5",
"decimals": 4,
"dimensions": {
"concept": "ifrs-full:DescriptionOfOptionLifeShareOptionsGranted",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact-366": {
"value": "0.0339",
"decimals": 4,
"dimensions": {
"concept": "ifrs-full:DescriptionOfRiskFreeInterestRateShareOptionsGranted",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-367": {
"value": "For the year ended 31 December 2023, the share-based payment expense recorded in the Statement of Profit and Loss was \u00a38.0m (2022: \u00a36.3m)",
"dimensions": {
"concept": "ifrs-full:ExplanationOfEffectOfSharebasedPaymentsOnProfitOrLoss",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-368": {
"value": "Finance income principally relates to interest income earned on loans made to joint ventures and amounts earned from cash held. Finance costs are included in the measurement of borrowings at their amortised cost to the extent that they are not settled in the year in which they arise",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-369": {
"value": "Finance expenses predominantly relate to interest charges on external borrowings, lease liabilities and deferred land creditors. The finance costs and income associated with the time value of money on discounted payables and receivables are recognised within finance costs and income as the discount unwinds over the life of the relevant item.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-370": {
"value": "Note 2023 \u00a3m 2022 \u00a3m Interest accrued on loans to joint ventures 15.1 12.6 Bank interest 5.2 1.1 Net pension finance credit 17 1.7 0.8 Finance income 22.0 14.5 Imputed interest on deferred term land (11.5) (7.1) Interest on lease liabilities 14 (5.5) (1.4) Exceptional interest on fire safety provision (19.4) (0.8) Bank, commitment fees and other interest (48.6) (17.4) Finance expenses (85.0) (26.7) Net financing expenses (63.0) (12.2)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-371": {
"value": "Income tax expense comprises of the current and deferred tax recognised as an expense during the year. Income tax expense is recognised in the Statement of Profit and Loss except to the extent that it relates to items recognised directly in equity, in which case it is recognised in equity",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-372": {
"value": "ote 2023 \u00a3m 2022 \u00a3m CURRENT TAX Current year excluding residential property developer tax 40.9 64.1 Residential property developer tax 7.6 10.0 Adjustments in respect of prior periods (3.6) (19.4) 44.9 54.7 DEFERRED TAX Origination and reversal of temporary differences 16 34.0 (17.9) Adjustments in respect of prior periods 16 2.5 6.4 36.5 (11.5) Income tax expense 81.4 43.2 RECONCILIATION OF EFFECTIVE TAX RATE 2023 \u00a3m 2022 \u00a3m Profit before tax 304.8 247.5 Income tax on profit before tax at standard UK corporation tax rate (23.5%) (2022: 19.0%) 71.7 47.0 Residential property developer tax 8.6 10.0 Non-deductible expenses 0.4 5.3 Tax effect of share of results of joint ventures (2.0) (6.7) Effect of changes in tax rates 3.3 0.4 Adjustments to the tax charge in respect of prior periods (1.1) (13.1) Other timing differences 0.5 0.3 Income tax expense 81.4 43.2 Effective tax rate 26.7% 17.4% 8. INCOME TAX EXPENSE continued The Group\u2019s effective tax rate of 26.7% (2022: 17.4%) is higher than the weighted statutory rate of corporation tax of 23.5% (2022: 19.0%) principally due to the Residential Property Developer Tax (\u2018RPDT\u2019) charge in the year. The corporation tax rate increased from 19% to 25% with effect from 1 April 2023. Deferred taxes as at 31 December 2023 have been measured using enacted rates and reflected in these financial statements. In addition, the RPDT was introduced in April 2022 and charged at a rate of 4% of relevant taxable profits. OECD PILLAR TWO MODEL RULE The Group is within the scope of the enacted OECD Pillar Two legislation which will be effective for the Group\u2019s financial year beginning 1 January 2024. The Group is primarily a UK group and does not operate in any non-UK jurisdiction. The Group has applied the mandatory temporary exception under IAS 12 in relation to the accounting for deferred taxes arising from the implementation of the Pillar Two legislation. Under the legislation, the Group is liable to pay a Domestic Top-up Tax (DTT) where UK profits are taxed below the minimum rate of 15%. The Group\u2019s effective tax rate for the period, calculated in accordance with IAS 12, is greater than 15% and the Group is not currently aware of any circumstances under which this might change. Therefore, the Group does not expect a potential exposure to any Pillar Two top-up tax. RECOGNISED DIRECTLY IN GROUP STATEMENT OF CHANGES IN EQUITY OR IN THE GROUP STATEMENT OF COMPREHENSIVE INCOME Note 2023 \u00a3m 2022 \u00a3m Deferred tax relating to actuarial movements on pension scheme 16 0.7 2.4 Deferred tax relating to share-based payments 16 3.3 (0.4) Deferred tax recognised directly in equity or Other Comprehensive Income 4.0 2.0",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-373": {
"value": "9. EARNINGS PER SHARE PROFIT ATTRIBUTABLE TO ORDINARY SHAREHOLDERS 2023 \u00a3m 2022 \u00a3m Profit for the year attributable to equity holders of the parent 223.4 204.3 Profit for the year attributable to equity holders of the parent (before exceptional items, tax on exceptional items and amortisation of acquired intangible assets) 305.3 324.6 EARNINGS PER SHARE Note 2023 2022 Basic earnings per share 64.6p 86.5p Diluted earnings per share 63.7p 86.3p Adjusted basic earnings per share 4 88.2p 137.5p WEIGHTED AVERAGE NUMBER OF SHARES USED AS THE DENOMINATOR Basic 2023 m Diluted 2023 m Basic 2022 m Diluted 2022 m Weighted average number of ordinary shares for the year ended 31 December 346.0 350.6 236.2 236.7 The basic earnings per ordinary share is calculated by dividing the profit for the year attributable to equity holders by the weighted average number of ordinary shares outstanding during the year, excluding treasury shares and shares held in the Employee Stock Ownership Plan (ESOP) Trust. The diluted earnings per ordinary share uses an adjusted weighted average number of shares and includes shares that are potentially outstanding in relation to the equity-settled share-based payment arrangements. The potential dilutive effect of ordinary shares issuable under equity-settled share-based payment arrangements is 4.6m (2022: 0.5m).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-374": {
"value": "DIVIDENDS The following dividends were paid by the Group: 2023 \u00a3m 2022 \u00a3m Prior year final dividend per share of 32p (2022: 40p) 110.4 88.8 Current year interim dividend per share of nil (2022: 23p) - 50.1 110.4 138.9",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDividendsExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-375": {
"value": "Goodwill represents the value of people, track record and expertise acquired within business acquisitions that are not capable of being individually identified and separately recognised. It is calculated by deducting the fair value of the assets and liabilities acquired which are individually identified and separately recognised from the fair value of consideration payable.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-376": {
"value": "Goodwill of \u00a3827.6m (2022: \u00a3804.7m) comprises \u00a3280.1m (2022: \u00a3257.2m) on the Combination with Countryside Partnerships PLC in 2022 and \u00a3547.4m which arose on the acquisition of the Linden and Partnerships businesses from Galliford Try PLC in 2020. The increase in the year of \u00a322.9m arose as a result of finalising the acquisition accounting on the Combination as described in note 26. KEY ASSUMPTIONS USED FOR VALUE - IN - USE CALCULATIONS The Group uses cash flow projections based on financial forecasts approved by the Board covering a five-year period from 31 December 2023. Cash flows beyond the five-year period are extrapolated using a terminal growth rate of 1%, which is consistent with the United Kingsom long-term industry growth rate. The key assumptions in the value-in-use calculations are those regarding forecast revenue and margin, investment in land and inventory and discount rates, as detailed below: ASSUMPTION APPROACH USED IN DETERMINING VALUES Revenue Volumes reflect historical experience of economic downturns and management\u2019s expectation of growth based on the Group\u2019s strategy and expected market demand. Pricing expectations take account of local market conditions, as well as demand and product mix Gross margin Based on historical experience and expected gross margin, partly driven by the embedded land bank margin. These cash flows have included estimated costs of meeting climate change challenges as regulated by the Future Homes Standard Land and inventory investment Expected cash investment in land and inventories to fund future growth. This is based on the experience of management and committed future land spend in addition to the planned strategy Pre-tax discount rate The discount rate of 15.0% is pre-tax and reflects the current market assessment of the time value of money and the risks specific to the Group. In the prior year the Group had three CGUs with discount rates ranging from 14.1% to 20.3% No impairment of goodwill has been identified. As at 31 December 2023 the value-in-use exceeds net assets by \u00a32,262m (2022: \u00a31,192m). Management have performed sensitivity analysis on the estimates of recoverable amount and concluded that there are no reasonably possible changes in the key assumptions used within the value-in-use calculations that would cause the headroom to reduce to nil",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-377": {
"value": "12. INTANGIBLE ASSETS ST Customer relationships and contracts \u00a3m Brand names \u00a3m Other intangible assets \u00a3m Total \u00a3m As at 1 January 2022 117.3 37.3 2.6 157.2 Additions - - 0.1 0.1 Acquired as a result of the Combination 245.8 103.2 - 349.0 Impairment - (3.5) - (3.5) As a 31 December 2022 and 31 December 2023 363.1 137.0 2.7 502.8 ACCUMULATED AMORTISATION As at 1 January 2022 25.5 3.0 0.9 29.4 Charge for the year 15.1 1.9 0.4 17.4 As at 31 December 2022 40.6 4.9 1.3 46.8 Charge for the year 40.8 5.5 0.4 46.7 As at 31 December 2023 81.4 10.4 1.7 93.5 NET BOOK VALUE AT 31 DECEMBER 2022 322.5 132.1 1.4 456.0 2023 281.7 126.6 1.0 409.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-378": {
"value": "ntangible assets are recorded at cost or acquisition fair value, less accumulated amortisation. Brand names and customer relationships and contracts acquired in a business combination are recognised at fair value at the acquisition date. Brand names consist of the Linden and Countryside acquired brands and are amortised on a straight-line basis over a 25-year period. Customer relationships and contracts are amortised on a straight-line basis over a period of 5 to 15 years. All amortisation is recorded within administrative expenses.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-379": {
"value": "Plant and equipment is recorded at cost less accumulated depreciation",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-380": {
"value": "The sub-categories are depreciated as follows: \u2022 Freehold buildings on a 2% straight-line basis; \u2022 Furniture, fittings and leasehold improvements on a 25% reducing balance basis, other than computer equipment which is depreciated on a straight-line basis over 3 years and leasehold improvements which are on a 10% straight-line basis or over the lease term (if shorter); \u2022 Plant and equipment on a 33.3% reducing balance basis The right-of-use asset is subsequently depreciated over the lease term",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-381": {
"value": "Freehold buildings \u00a3m Furniture, fittings and leasehold improvements \u00a3m Plant and equipment \u00a3m Total \u00a3m As at 1 January 2022 1.7 6.8 1.6 10.1 Additions - 0.9 0.7 1.6 Additions acquired as a result of the Combination - 12.2 5.9 18.1 Impairment - (1.0) - (1.0) Disposals (0.2) - (0.1) (0.3) As at 31 December 2022 1.5 18.9 8.1 28.5 Additions - 1.4 1.4 2.8 Reclassifications - 1.9 (1.9) - Disposals - (0.6) - (0.6) As at 31 December 2023 1.5 21.6 7.6 30.7 ACCUMULATED DEPRECIATION As at 1 January 2022 - 4.2 1.2 5.4 Charge for the year 0.2 1.6 0.4 2.2 Disposals - - - - As at 31 December 2022 0.2 5.8 1.6 7.6 Charge for the year - 2.1 0.9 3.0 Reclassifications - 1.7 (1.7) - As at 31 December 2023 0.2 9.6 0.8 10.6 NET BOOK VALUE AS AT 31 DECEMBER 2022 1.3 13.1 6.5 20.9 2023 1.3 12.0 6.8 20.1",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-382": {
"value": "here the Group is a lessee, a right-of-use asset and lease liability are recognised at the commencement of the lease other than those that are less than one year in duration or of a low value. The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date and discounted using the interest rate implicit in the lease or using the Group\u2019s incremental borrowing rate, being the rate that the Group would have to pay to borrow the funds necessary to obtain an asset of similar value in a similar economic environment with similar terms and conditions. The right-of-use asset is initially measured at cost, which comprises the amount of the lease liability, any lease payments made at or before the commencement date, less any lease incentives received, any initial direct costs incurred by the Group and an estimate of any costs that are expected to be incurred at the end of the lease to dismantle or restore the asset",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-383": {
"value": "RIGHT - OF - USE ASSETS COST Premises \u00a3m Plant and equipment \u00a3m Total \u00a3m As at 1 January 2022 49.8 9.4 59.2 Additions 2.1 3.7 5.8 Acquired as a result of the Combination 56.0 4.8 60.8 Impairment (4.9) - (4.9) Modifications 1.8 - 1.8 Disposals (6.2) (2.7) (8.9) As at 31 December 2022 98.6 15.2 113.8 Additions 27.2 9.5 36.7 Impairment (4.6) - (4.6) Modifications (1.6) - (1.6) Disposals (22.7) (3.6) (26.3) As at 31 December 2023 96.9 21.1 118.0 ACCUMULATED DEPRECIATION As at 1 January 2022 23.1 5.1 28.2 Charge for the year 12.4 3.2 15.6 Disposals (4.4) (2.8) (7.2) As at 31 December 2022 31.1 5.5 36.6 Charge for the year 17.8 6.6 24.4 Disposals (22.5) (3.4) (25.9) As at 31 December 2023 26.4 8.7 35.1 NET BOOK VALUE AS AT 31 DECEMBER 2022 67.5 9.7 77.2 2023 70.5 12.4 82.9 LEASE LIABILITIES 2023 \u00a3m 2022 \u00a3m Current 24.6 14.8 Non-current 73.7 71.8 Lease liabilities 98.3 86.6 4. RIGHT - OF - USE ASSETS AND LEASE LIABILITIES continued RECONCILIATION OF MOVEMENT IN LEASE LIABILITIES Premises \u00a3m Plant and equipment \u00a3m Total \u00a3m As at 1 January 2022 28.5 4.6 33.1 Interest recognised 1.2 0.2 1.4 Payments made (14.3) (3.2) (17.5) Additions 2.9 4.0 6.9 Acquired as a result of the Combination 59.6 4.6 64.2 Modifications 0.1 - 0.1 Disposals (1.2) (0.4) (1.6) As at 31 December 2022 76.8 9.8 86.6 Interest recognised 4.8 0.7 5.5 Payments made (22.2) (7.2) (29.4) Additions 26.9 9.5 36.4 Modifications (0.6) (0.2) (0.8) As at 31 December 2023 85.7 12.6 98.3 LEASING ARRANGEMENTS Minimum lease payments payable on the Group\u2019s leases are as follows: 2023 \u00a3m 2022 \u00a3m Less than 1 year 30.2 20.4 Between 1 and 2 years 26.0 16.5 Between 2 and 5 years 32.8 35.2 Later than 5 years 34.2 42.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-384": {
"value": "oint ventures are those entities over whose activities the Group has joint control, whereby the Group has rights to the net assets of the entity, rather than rights to its individual assets and obligations for its individual liabilities. These arrangements are where the Group has rights to the net assets of the joint venture and accounted for using the equity accounted basis in the Group\u2019s financial statements. Losses of joint ventures in excess of the Group\u2019s interest in those joint ventures are only recognised to the extent that the Group is contractually liable for, or has a constructive obligation to meet, the obligations of the joint ventures. Unrealised gains and losses on transactions with joint ventures and associates are eliminated to the extent of the Group\u2019s interest in the relevant joint venture. The Group\u2019s share of joint venture results shown in the Statement of Profit and Loss reflect the Group\u2019s share of joint venture results shown below.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-385": {
"value": "Investments in subsidiaries are carried at cost less impairment",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-386": {
"value": "-199600000",
"decimals": -5,
"dimensions": {
"concept": "vist:InterestInJointVenturesEquity",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact-387": {
"value": "-196700000",
"decimals": -5,
"dimensions": {
"concept": "vist:InterestInJointVenturesEquity",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact-388": {
"value": "-363000000",
"decimals": -5,
"dimensions": {
"concept": "vist:InterestInJointVenturesLoan",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact-389": {
"value": "-355600000",
"decimals": -5,
"dimensions": {
"concept": "vist:InterestInJointVenturesLoan",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact-390": {
"value": "562600000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:InvestmentsInJointVenturesAccountedForUsingEquityMethod",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact-391": {
"value": "552300000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:InvestmentsInJointVenturesAccountedForUsingEquityMethod",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact-392": {
"value": "Other investments 0.1 0.1 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-393": {
"value": "5. INVESTMENTS continued The movement in investments during the year is as follows: Group Company 2023 \u00a3m 2022 \u00a3m (restated) 2023 \u00a3m 2022 \u00a3m As at 1 January 552.4 483.3 2,498.3 1,354.9 Reclassification of opening balance to trade and other receivables - (67.6)* Acquired with Countryside Partnerships PLC (2.5) 170.0 - - Investments in subsidiaries - - 8.0 1,143.4 Loans advanced 194.4 139.5 - - Loans repaid (197.8) (188.5) - - Equity additions 1.0 - - - Share of net profit for the year 56.0 47.2 - - Dividends received from joint ventures (42.3) (32.8) - - Interest accrued on loans to joint ventures 15.1 12.6 - - Interest received on loans to joint ventures (6.4) (10.6) - - Movement on provisions against loans to joint ventures - (0.7) - - Other movements (7.2) - - - As at 31 December 562.7 552.4 2,506.3 2,498.3 * As discussed in note 1.8, Investments have been restated in order to reclassify amounts due from joint arrangements which are short term in nature from Investments. The reclassified amount in the roll-forward table above of \u00a367.6m represents the amounts due from joint arrangements as at 31 December 2021. As at 31 December 2023 the Group held interests in joint ventures, all of which are incorporated in the United Kingdom, as set out in note 30. Details of related party transactions with joint ventures are given in note 27. In relation to the Group\u2019s interest in joint ventures, the assets, liabilities, income, and expenses are shown below: FOR THE YEAR ENDED 31 DECEMBER 2023: STATEMENTS OF PROFIT AND LOSS Countryside L&Q (Beaulieu Park) LLP \u00a3m Greenwich Millennium Village Ltd \u00a3m Acton Gardens LLP \u00a3m Stanton Cross Developments LLP \u00a3m Clapham Park (Metropolitan Countryside) LLP \u00a3m Other \u00a3m Total \u00a3m Group\u2019s share \u00a3m Revenue 64.0 50.8 40.3 49.3 55.7 720.2 980.3 477.9 Gross profit 19.0 11.7 4.3 19.1 10.9 108.9 173.9 85.6 Overheads (0.2) (1.4) (0.1) - (0.1) (2.3) (4.1) (2.0) Operating profit 18.8 10.3 4.2 19.1 10.8 106.6 169.8 83.6 Finance income / (expense) 0.2 - - (2.3) (0.2) (67.5) (69.8) (25.2) Income tax expense - (2.6) - - - (2.1) (4.7) (2.4) Profit for the year 19.0 7.7 4.2 16.8 10.6 37.0 95.3 56.0 Total comprehensive income 19.0 7.7 4.2 16.8 10.6 37.0 95.3 56.0 FOR THE YEAR ENDED 31 DECEMBER 2022: STATEMENTS OF PROFIT AND LOSS Countryside L&Q (Beaulieu Park) LLP \u00a3m Greenwich Millennium Village Ltd \u00a3m Acton Gardens LLP \u00a3m Stanton Cross Developments LLP \u00a3m Linden (Basingstoke) Ltd \u00a3m Other \u00a3m Total \u00a3m Group\u2019s share \u00a3m Revenue 16.5 6.7 6.2 28.3 62.0 668.9 788.6 343.8 Gross profit 5.6 2.9 1.7 5.7 12.8 110.2 138.9 69.3 Overheads - (0.2) - - - (1.3) (1.5) (0.8) Operating profit 5.6 2.7 1.7 5.7 12.8 108.9 137.4 68.5 Finance expense - - - - (3.2) (38.4) (41.6) (21.3) Income tax expense - (1.0) - - (3.2) (0.5) (4.7) - Profit for the year 5.6 1.7 1.7 5.7 6.4 70.0 91.1 47.2 Total comprehensive income 5.6 1.7 1.7 5.7 6.4 70.0 91.1 47.2",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-394": {
"value": "STATEMENTS OF FINANCIAL POSITION Total assets excluding cash & cash equivalents 68.9 74.7 23.8 156.8 27.3 1,524.1 1,875.6 934.5 Cash & cash equivalents 0.7 21.5 0.6 11.8 7.3 75.7 117.6 57.6 Current liabilities (65.4) (16.2) (27.1) (35.8) (37.9) (1,320.4) (1,502.8) (748.0) Non-current liabilities - - - (37.8) - (159.5) (197.3) (98.7) Net assets of joint ventures 4.2 80.0 (2.7) 95.0 (3.3) 119.9 293.1 145.4 Group\u2019s share 50% 50% 50% 50% 50% Group\u2019s share of net assets 2.1 40.0 (1.4) 47.5 (1.7) 58.9 145.4 145.4 Amounts recoverable from joint ventures (net of provisions) 25.7 - 5.3 - 6.7 325.3 363.0 Consolidation adjustments 1.1 - 1.4 (3.2) 1.7 53.3 54.3 Carrying value of investment 28.9 40.0 5.3 44.3 6.7 437.5 562.7 STATEMENTS OF FINANCIAL POSITION Total assets excluding cash & cash equivalents 96.4 72.1 46.4 169.9 48.8 1,295.8 1,729.4 864.4 Cash & cash equivalents 1.3 16.2 0.8 0.2 0.6 71.3 90.4 43.9 Current liabilities (95.5) (16.1) (49.9) (46.6) (44.9) (1,136.3) (1,389.3) (693.9) Non-current liabilities - - - (39.6) - (115.9) (155.5) (77.7) Net assets of joint ventures 2.2 72.2 (2.7) 83.9 4.5 114.9 275.0 136.7 Group\u2019s share 50% 50% 50% 50% 50% Group\u2019s share of net assets 1.1 36.1 (1.4) 42.0 2.3 56.6 136.7 136.7 Amounts recoverable from joint ventures (net of provisions) 40.6 - 13.1 - 18.4 283.5 355.6 Consolidation adjustments 1.1 - 2.3 (3.2) 0.4 59.5 60.1 Carrying value of investment 42.8 36.1 14.0 38.8 21.1 399.6 552.4",
"dimensions": {
"concept": "ifrs-full:DisclosureOfReconciliationOfSummarisedFinancialInformationOfJointVentureAccountedForUsingEquityMethodToCarryingAmountOfInterestInJointVentureExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-395": {
"value": " Its principal activity is the development of residential property and estate regeneration in Clapham, South-west London. develops and sells residential property in Basingstoke. o develop and sell residential properties at Beaulieu Park, Chelmsford, Essex. to develop and sell residential properties at Greenwich Millennium Village in London. for acquisition and re-development of land for building new homes together with associated infrastructure and community facilities. and develops and sells residential property at Stanton Cross, Wellingborough.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysRelationshipWithJointVenture",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-396": {
"value": "Linden (Basingstoke) Ltd Clapham Park (Metropolitan Countryside) LLP Stanton Cross Developments LLP Acton Gardens LLP Greenwich Millennium Village Ltd Countryside L&Q (Beaulieu Park) LLP (formerly \u2018Countryside Zest (Beaulieu Park) LLP\u2019)",
"dimensions": {
"concept": "ifrs-full:NameOfJointVenture",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-397": {
"value": "The tax currently payable or receivable is based on taxable profit or loss for the year and any adjustment to tax payable or receivable in respect of previous years. Taxable profit or loss differs from net profit or loss because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The Group\u2019s liability or asset for current tax is calculated using tax rates that have been enacted or substantively enacted by the year end. Deferred tax is the tax expected to be payable or recoverable on differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit, and is accounted for using the balance sheet liability method. Deferred tax liabilities are generally recognised for all taxable temporary differences and deferred tax assets are recognised to the extent that it is probable that taxable profits will be available against which deductible temporary differences can be utilised. Such assets and liabilities are not recognised if the temporary difference arises from non-tax deductible goodwill, from the initial recognition of assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit, and from differences relating to investments in subsidiaries to the extent that they will probably not reverse in the foreseeable future. The carrying amount of deferred tax assets is reviewed at each year end and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the statement of profit or loss, except when it relates to items charged or credited directly to reserves",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-398": {
"value": "RECOGNISED DEFERRED TAX ASSETS AND LIABILITIES Deferred tax assets and liabilities are attributable to the following: Assets Liabilities Net GROUP 2023 \u00a3m 2022 \u00a3m 2023 \u00a3m 2022 \u00a3m 2023 \u00a3m 2022 \u00a3m Inventories 77.9 112.3 - - 77.9 112.3 Employee benefits \u2013 pensions 0.9 - (9.9) (9.5) (9.0) (9.5) Employee benefits \u2013 share-based payments 5.5 0.7 - - 5.5 0.7 Provisions 0.2 - - (0.3) 0.2 (0.3) Intangible assets - - (118.4) (131.9) (118.4) (131.9) Losses 19.7 25.0 - - 19.7 25.0 Corporate interest restriction 1.0 5.4 - - 1.0 5.4 Other short-term temporary differences 3.9 0.4 (2.0) (0.3) 1.9 0.1 Deferred tax (liabilities) / assets 109.1 143.8 (130.3) (142.0) (21.2) 1.8 MOVEMENT IN TEMPORARY DIFFERENCES DURING THE YEAR GROUP Balance 1 Jan 2023 \u00a3m Recognised from Combination \u00a3m Recognised in income \u00a3m Recognised in equity and other income \u00a3m Balance 31 Dec 2023 \u00a3m Inventories 112.3 9.5 (43.9) - 77.9 Employee benefits \u2013 pensions (9.5) - (0.2) 0.7 (9.0) Employee benefits \u2013 share-based payments 0.7 - 1.5 3.3 5.5 Provisions (0.3) - 0.5 - 0.2 Intangible assets (131.9) - 13.5 - (118.4) Losses 25.0 - (5.3) - 19.7 Corporate interest restriction 5.4 - (4.4) - 1.0 Other short-term temporary differences 0.1 - 1.8 - 1.9 Movement in temporary differences 1.8 9.5 (36.5) 4.0 (21.2) GROUP Balance 1 Jan 2022 \u00a3m Recognised from Combination \u00a3m Recognised in income \u00a3m Recognised in equity and other income \u00a3m Balance 31 Dec 2022 \u00a3m Inventories 13.9 99.9 (1.5) - 112.3 Employee benefits \u2013 pensions (11.2) 0.3 (1.0) 2.4 (9.5) Employee benefits \u2013 share-based payments 2.4 0.2 (1.5) (0.4) 0.7 Provisions (11.7) 1.6 9.8 - (0.3) Intangible assets (31.6) (101.2) 0.9 - (131.9) Losses - 25.0 - - 25.0 Corporate interest restriction - 0.7 4.7 - 5.4 Other short-term temporary differences (0.3) 0.3 0.1 - 0.1 Movement in temporary differences (38.5) 26.8 11.5 2.0 1.8 UNRECOGNISED DEFERRED TAX ASSETS AND LIABILITIES For the year ended 31 December 2023, the Group has \u00a38.0m (2022: \u00a38.0m) of temporary differences upon which no deferred tax has been recognised",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-399": {
"value": "The Group accounts for pensions and similar benefits under IAS 19 (Revised): \u2018Employee benefits\u2019. In respect of defined benefit schemes, the net surplus or obligation is calculated as the fair value of the scheme assets, less the estimated amount of future benefit that employees have earned in return for their service in the current and prior years, such benefits are measured at discounted present value. The discount rate used to discount the benefits accrued is the yield as at 31 December 2023 on AA credit rated bonds that have maturity dates approximating to the terms of the Group\u2019s obligations. The calculation is performed by a qualified actuary using the Projected Unit Credit Method. The operating and financing costs of such plans are recognised separately; service costs are spread systematically over the lives of employees and financing costs and credits are recognised in the years in which they arise. All actuarial gains and losses are recognised immediately in the Group statement of comprehensive income. Payments to defined contribution schemes are charged as an expense as they fall due. The Schemes operate under trust law and are managed and administered by the Trustees on behalf of the members in accordance with the terms of the Trust Deed and Rules and relevant legislation. The Trustee Board for each Scheme is made up of member appointed, Group appointed and independent trustees",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-400": {
"value": "PENSION COSTS The Group is accountable for three UK registered trust-based pensions schemes, through the Group\u2019s principal subsidiary company Vistry Homes Limited. The Bovis Homes Pension Scheme (Bovis Scheme), Galliford Try Final Salary Pension Scheme (GT Scheme) and Kendall Cross (Holdings) Limited Pension & Life Assurance Scheme (KC Scheme) are pension schemes that provide defined benefits linked to the members\u2019 final pensionable salaries and service at their retirement (or date of leaving if earlier). All schemes are closed to new members and future accrual. The Trustees of each scheme are responsible for running their scheme in accordance with their scheme\u2019s Trust Deed and Rules, which sets out their powers. The Trustees of each scheme are required to act in the best interests of the beneficiaries of their scheme. There are two categories of pension scheme members: \u2022 Deferred members: former active members of the Scheme, not yet in receipt of a pension \u2022 Pensioner members: in receipt of a pension The Group is ultimately responsible for making up any shortfall in the scheme over a period of time agreed with the Trustee of each scheme. To the extent that actual experience is different to that assumed, the Group\u2019s contribution could vary in the future. The defined benefit obligation has been calculated by approximately adjusting the results of the most recent triennial valuation performed by the Scheme Actuaries. The weighted average duration of the Schemes\u2019 defined benefit obligation as at 31 December 2023 was 12 years (2022: 13 years). RISKS Through the Schemes, the Group is exposed to a number of risks: \u2022 Asset volatility: defined benefit obligations are calculated using a discount rate set with reference to corporate bond yields, however each Scheme invests in equities and other growth assets. These assets are expected to outperform corporate bonds in the long-term but provide volatility and risk in the short term. \u2022 Changes in bond yields: a decrease in corporate bond yields would increase the Schemes\u2019 defined benefit obligation, however this would be partially offset by an increase in the value of the Schemes\u2019 bond, insured annuity and liability driven instruments (LDI) holdings. \u2022 Inflation risk: a significant proportion of the Schemes\u2018 defined benefit obligation is linked to inflation; therefore, higher inflation will result in a higher defined benefit obligation (subject to the appropriate caps in place). Through LDI and annuities a proportion of the assets are linked to inflation, therefore an increase in inflation would also increase the assets. \u2022 Life expectancy: if Scheme members live longer than expected, the Schemes benefits will need to be paid for longer, increasing the Scheme\u2019s defined benefit obligations. This would be offset to some extent by the annuity policies held. \u2022 Liquidity: the majority of the Schemes\u2018 assets are liquid. The Trustees and Group manage risks in the Schemes through the following strategies: \u2022 Diversification: investments are well diversified, such that the failure of any single investment would not have a material impact on the overall level of assets. \u2022 Investment strategy: the Trustees are required to review their investment strategy on a regular basis. \u2022 LDI: the Schemes invest in LDI assets, whose investment returns are expected to partially hedge interest rates and inflation movements. The Group is recognising a surplus as the rules of each scheme state that it will be entitled to any surplus remaining if the Schemes are run on until the last members exit the Schemes. It is anticipated that any surplus remaining would be either received as a refund or used as a contribution to the Company\u2018s Defined Contributions schemes 17. RETIREMENT BENEFIT ASSETS continued RETIREMENT BENEFIT SCHEME ASSETS AND OBLIGATIONS 2023 2022 Assets \u00a3m Liabilities \u00a3m Net \u00a3m Assets \u00a3m Liabilities \u00a3m Net \u00a3m As at 1 January 267.0 (232.7) 34.3 428.3 (383.0) 45.3 Contributions received 0.6 - 0.6 4.7 - 4.7 Benefits paid (12.9) 12.9 - (13.1) 13.1 - Interest income / (expense) 12.5 (10.8) 1.7 7.6 (6.8) 0.8 Past service credit - - - - 1.2 1.2 Administration costs - - - (1.4) - (1.4) Actuarial gains / (losses) - (2.4) (2.4) (159.1) 142.8 (16.3) As at 31 December 267.2 (233.0) 34.2 267.0 (232.7) 34.3 The cumulative loss recognised in equity to date is \u00a317.6m (2022 loss: \u00a315.2m). From 2023, scheme administration costs are met directly by the Group. Previously, these costs were met via scheme assets and the Group made a subsequent contribution to the scheme assets. Therefore, there are no administration costs shown in the above reconciliation of scheme assets, but administration costs do appear within personnel expenses in note 6. THE MAJOR CATEGORIES OF SCHEME ASSETS ARE AS FOLLOWS: RETURN SEEKING 2023 \u00a3m 2022 \u00a3m Equities 21.0 46.4 OTHER Bonds 72.0 46.9 Cash 25.5 10.1 Insured annuities 54.4 56.8 Liability driven instruments 94.3 106.8 Total market value of assets 267.2 267.0 Equities, bonds and liability driven instruments (LDIs) are held in pooled investments vehicles (PIVs), which are unquoted. The majority of the assets held by these PIVs have a quoted market price in an active market. Cash and insured annuities are unquoted assets. The Schemes\u2019 assets were invested in cash, bonds, equities, insured annuities and LDIs. The value of liabilities of a defined benefit pension scheme is particularly sensitive to changes in the discount rate applied to future liabilities (which is determined by the long-term yield on investment grade corporate bonds or gilts) and the level of inflation (see sensitivity analysis table adjacent). The Schemes hold matching assets (bonds, insured annuities and LDIs) which aim to hedge changes in the value of the Schemes\u2019 liabilities. Changes in the discount rate and inflation would therefore be partially offset by a change in the value of assets. ASSUMPTIONS Principal actuarial assumptions for all defined benefit schemes (expressed as weighted averages): Group 2023 % 2022 % Discount rate as at 31 December 4.5 4.8 Inflation - RPI 3.1 3.2 - CPI 2.8 2.8 Remaining years of life expectancies Current age at 43 Current age at 63 Men 25.1 23.7 Women 27.8 26.4 SENSITIVITY ANALYSIS The sensitivity analysis is illustrative only and is provided to demonstrate the degree of sensitivity of results to key assumptions. Generally, estimates are made by re-performing calculations with one assumption modified and all others held constant. Assumption Change in assumption Change in defined benefit obligation Discount rate +0.5%pa / -0.5%pa -6% / +7% RPI and CPI inflation +0.5%pa / -0.5%pa +3% / -3% Assumed life expectancy +1 year +3% LIMITATIONS OF THE SENSITIVITY ANALYSIS The Trustees of each scheme are required to carry out actuarial valuations every 3 years. The most recent actuarial valuations for all three schemes were carried out as at 30 June 2022 by the schemes\u2019 actuary. The results have highlighted a technical funding surplus of \u00a37.5m, \u00a37.3m and \u00a30.1m (deficit) respectively. Due to the quantum of the deficit, it has been agreed that no additional contributions will be made. All three schemes are closed to accrual and therefore no further contributions are required to cover the cost of future service accrual. Alongside the latest valuation, the Group has also agreed the principles of a longer-term plan to bring the schemes to buy out status. At the valuation date (30 June 2022), the Scheme Actuary estimated a buy-out shortfall (i.e. an estimate of the cash injection needed to secure benefits with an insurer) of \u00a312.8m for the GT Scheme, \u00a30.9m for the Bovis Scheme and \u00a30.5m for the KC Scheme. The shortfalls are expected to be removed through investment returns only, although the Group has committed to making a payment of up to \u00a32m to the Bovis Scheme in the event of a transactable buy-out quotation being available. Expected contributions to post-employment benefit plans for the year ending 31 December 2024 are \u00a30.2m",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-401": {
"value": "Inventories are stated at the lower of cost and net realisable value. Cost comprises direct materials and, where applicable, direct labour costs and those overheads, not including any general administrative overheads, that have been incurred in bringing the inventories to their present location and condition. Net realisable value represents the estimated net selling price less estimated total costs of completion of the finished units. Land held for development, including land in the course of development until legal completion of the sale of the asset, is initially recorded at cost along with any expected overage, or recognised acquisition value. An overage is the amount a landowner may be entitled to receive when completing the sale of a piece of land, provided specific conditions stipulated in the contract are met. Where, through deferred purchase credit terms, cost differs from the nominal amount which will actually be paid in settling the deferred purchase terms liability, an adjustment is made to the cost of the land, the difference being charged as a finance expense. Options in respect of land are held at the lower of their net realisable value and cost and are reviewed for impairment at each reporting date. Should planning permission be granted and the option be exercised, the option\u2019s carrying value is included within the cost of land purchased. Investments in land without the benefit of planning consent, either through purchase of freehold land or non-refundable deposits paid on land purchase contracts subject to residential planning consent, are capitalised initially at cost. Regular reviews are completed for impairment in the value of these investments, which are impaired to reflect any irrecoverable element. The impairment reviews consider the existing use value of the land and assesses the likelihood of achieving residential planning consent and the value thereof. Part exchange properties are held at the lower of cost and net realisable value and include a carrying value provision to cover the costs of management and resale. Any profit or loss on the disposal of part exchange properties is recognised within cost of sales",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-402": {
"value": "18. INVENTORIES continued Group 2023 \u00a3m 2022 \u00a3m Work in progress 1,187.3 992.7* Part exchange properties 31.7 23.7 Land held for development 1,881.7 1,821.7* Inventories 3,100.7 2,838.1 * 2022 comparatives have been amended reclassifying \u00a348.0m from land held for development to work in progress. No adjustment is necessary to the statement of financial position or other notes because of this reclassification. During the year, there was a net impairment charge to inventories of \u00a34.7m (2022: \u00a31.2m reversal) due to reductions in margins resulting in loss-making sites",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-403": {
"value": "Trade and other receivables are recognised initially at fair value and subsequently measured at amortised cost, less any provision for impairment. The Group applies the IFRS 9: \u2018Financial Instruments\u2019 simplified approach to measuring expected credit losses which uses a lifetime expected loss allowance for all trade receivables. To measure the expected credit losses, trade and other receivables have been grouped based on shared credit risk characteristics and the age of the outstanding amounts.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-404": {
"value": "Group Company 2023 \u00a3m 2022 (restated) \u00a3m 2023 \u00a3m 2022 \u00a3m Trade receivables 406.5 308.4 - - Amounts due from subsidiary undertakings - - 406.9 421.1 Amounts due from joint arrangements 113.3 97.7* - - Prepayments and accrued income 60.6 80.4 - - Other receivables 46.0 55.6 4.7 - Total current trade and other receivables 626.4 542.1* 411.6 421.1 Other receivables - 1.0 - - Total non-current trade and other receivables - 1.0 - - * As discussed in note 1.8, trade and other receivables for 2022 have been restated in order to reclassify amounts due from joint arrangements which are short term in nature from Investments. Included within trade receivables is \u00a3165.9m (2022: \u00a3159.9m) of contract assets which is principally the timing difference between the revenue being earned and the stage payments being invoiced on long-term contracts, whereby revenue recognised exceeds the stage payments invoiced. The above trade and other receivables are shown net of their expected credit loss allowances, which total \u00a31.7m (2022: \u00a32.6m). The Group\u2019s standard invoice payment terms are 30 days. The above trade and other receivables are shown net of their expected credit loss allowances, which total \u00a31.7m (2022: \u00a32.6m). The carrying value of amounts due from subsidiary undertakings represents the Company\u2019s maximum credit risk. Interest is charged on these amounts at a rate of 3.1% per annum unless the interest rate can be derived precisely from a relevant financial instrument. The Directors consider that any expected credit loss allowance is immaterial on these balances. Trade receivables which are past due but not impaired are not material in either year. The Directors consider that the carrying amount of trade receivables approximates to their fair value",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-405": {
"value": "Cash and cash equivalents comprise cash held by the Group and short-term bank deposits with an original maturity of three months or less and are subject to insignificant risk of changes in value. Bank overdrafts that are repayable on demand and form an integral part of the Group\u2019s cash management are included as a component of cash and cash equivalents for the purpose of the Statement of cash flows",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-406": {
"value": "Interest-bearing borrowings are initially recorded at fair value, net of direct issue costs, and subsequently at amortised cost. Finance charges are accounted for on an accruals basis using the effective interest method and are added to the carrying amount of the instrument to the extent that they are not settled in the year in which they arise. The revolving credit facility, USPP Loan, the Term Loan and the Bilateral Term Loan are all held by the Company, Vistry Group PLC",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-407": {
"value": "NTEREST RATE PROFILE OF BORROWINGS - GROUP Ax zt 31 December Rate Available facility \u00a3m Facility maturity Carrying value 2023 \u00a3m Carrying value 2022 \u00a3m Revolving credit facility* SONIA +160-250bps 500.0 2026 - - Term Loan** SONIA +190-310bps 400.0 2026 400.0 400.0 USPP Loan*** 403bps 100.0 2027 104.6 105.6 Prepaid facility fee n/a n/a n/a (4.2) (4.2) Homes England development loan ECRR +120-220bps 10.7 2029 6.7 7.3 Overdraft facility BoE Base +150bps 5.0 2025 - - Non-current borrowings 1,015.7 507.1 508.7 Bilateral Term Loan**** SONIA +265bps - 2023 - 50.0 Prepaid facility fee n/a n/a n/a - (0.1) Current borrowings - - 49.9 Total borrowings 1,015.7 507.1 558.6 * This facility commenced on 17 December 2021. This is a sustainability linked finance agreement with a margin ratchet of +/-2.5bps in addition to the rate above, dependent on performance against sustainability KPIs. The facility includes two options to extend the agreement by one year, the first of which was exercised in November 2022, extending the facility maturity to 16 December 2026. ** The term loan was entered into on 5 September 2022 with an original expiry date of 31 March 2025. In December 2023, this expiry date was extended for a further 18 months, with the loan now maturing in September 2026. *** The carrying value is quoted including the impact from the fair value of future interest payments as the loan was acquired as part of historical acquisitions. **** This \u00a350m term loan was repaid on 17 March 2023. The \u00a3500m four-year revolving credit facility syndicate comprises eight banks, six of which form the syndicate for the \u00a3400m Term Loan. The revolving credit facility, Term Loan and USPP Loan all include a covenant package, covering interest cover, gearing and tangible net worth requirements, which are tested semi-annually",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-408": {
"value": "Trade payables on normal terms are not interest bearing and are stated initially at their fair value and subsequently at amortised cost. They are classified as current liabilities if payment is due within 12 months. If not, they are classified as non-current liabilities. Trade payables on deferred payment terms, particularly in respect of land, are recorded at their fair value at the date of acquisition of the asset to which they relate. The discount to fair value relating to the liability is amortised over the period of the credit term and charged to finance costs using the effective interest rate method",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-409": {
"value": "Group Company 2023 \u00a3m 2022 \u00a3m 2023 \u00a3m 2022 \u00a3m Trade payables 751.0 738.4 - - Taxation and social security 6.8 17.3 - - Amounts payable to joint arrangements 126.0 147.4 - - Other payables 26.4 39.3 - - Accruals 391.6 333.8 54.0 3.5 Deferred income 180.1 156.5 - - Total current trade and other payables 1,481.9 1,432.7 54.0 3.5 Trade payables 341.0 334.5 0.8 0.8 Total non-current trade and other payables 341.0 334.5 0.8 0.8 Included within deferred income is \u00a373.9m (2022: \u00a340.3m) of contract liabilities which is principally the timing difference between the invoice being raised on stage payments for long-term contracts and when the revenue has been earned, whereby stage payments invoiced exceed revenue recognised. The Group\u2019s non-current liabilities largely relate to land purchased on extended payment terms. An ageing of land creditor repayments is provided in note 24. The Directors consider that the carrying amount of trade payables approximates to their fair value.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-410": {
"value": "Provisions are recognised when the Group has a present legal or constructive obligation as a result of a past event which is probable to result in an outflow of economic benefits that can be reliably estimated. If the effect is material, provisions are determined by discounting the expected future cash flows at a pre-tax rate that reflects current market assessments of the time value of money and, where appropriate, the risks specific to the liability",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-411": {
"value": "ire safety \u00a3m Site-related \u00a3m Restructuring \u00a3m Other \u00a3m Total \u00a3m As at 1 January 2022 25.2 7.2 - 7.0 39.4 Additions acquired as a result of the Combination 191.8 8.1 - 8.7 208.6 Additional provisions 96.1 1.5 17.0 2.7 117.3 Utilised in the year (4.7) (0.8) - (3.5) (9.0) Impact of discounting 0.8 - - - 0.8 Releases - (3.1) - (0.4) (3.5) As at 31 December 2022 309.2 12.9 17.0 14.5 353.6 Additional provisions 12.3 2.2 25.7 6.7 46.7 Utilised in the year (33.3) (6.2) (32.8) (6.6) (78.9) Impact of discounting 19.4 - - - 19.4 Releases (18.6) (2.2) - (2.8) (23.6) As at 31 December 2023 289.0 6.7 9.9 11.8 317.4 Of the total provisions detailed above \u00a3105.0m is expected to be utilised within the next year (2022: \u00a372.9m). FIRE SAFETY PROVISION At the start of the financial year the Group\u2019s fire safety provision was reflective of the Group\u2019s commitment to the signed Developer Remediation Contract with the Department for Levelling Up Homes and Communities. Where known obligations exist, they were evaluated for the likely cost to complete and an appropriate provision has been recognised. On 24 July 2023 the Government made an announcement confirming the requirement of a second staircase on residential buildings over 18 metres tall, lowering the height requirement from the previous 30 meters at December 2022 and therefore increasing the Group\u2019s exposure to costs associated with fire safety. In the year the Group has recognised an increase in provision of \u00a312.3m in relation to the second staircase requirements. As at 31 December 2023 the Group now holds a \u00a3289.0m provision for future obligations on remedial works and additional costs pertaining to 327 buildings (2022: 304). The remaining remediation spend is expected to be phased relatively evenly over the next four to five years. Risks & estimation: Currently proposed legislative and potential future regulatory changes create uncertainty around the extent of remediation required for legacy buildings and the liability for such remediation. This implies inherent uncertainty as to the precise future obligations of the Group in respect of legacy fire safety issues. The Directors have made estimates as to the extent of the remedial works required and the associated costs, using current available information including third-party quotations where possible. The quantification of the cost of these remedial works is inherently complex and depends on a number of factors including the number of buildings potentially requiring remediation; the extent of remedial works required; the size of the buildings; the timeframe over which the remediation will take place; the associated costs of investigation, materials and labour; the potential cost of managing disruption to residents; and the impact of inflation over the next five years. The Group has now commenced works on multiple sites and are developing a greater understanding of the complications of delivery on occupied buildings, however every project still needs to be assessed on its own constraints. It is also highly likely that there will be further revisions to these estimates as government legislation and regulation in this area evolves. Management have completed extensive work to identify properties requiring remediation and considers the buildings identified and the value of works provided for, reflect management\u2019s best view of where remedial action is needed. Sensitivity: To date, the Group\u2019s estimate of the costs to rectify known fire safety obligations has been in line with previous estimates. However, if the risks identified on the previous page materialised it could result in a material adjustment to the carrying amount of the provision. As such, a 10% increase to the estimated remediation spend assumption would result in a \u00a326.1m increase to the provision. RESTRUCTURING During the year, additional restructuring and integration provisions relating to the Combination of \u00a316.7m was created and utilised (see note 4). Further additional provisions in the year relate to the estimated costs relating to the restructuring linked to the Group\u2019s change in strategy. OTHER PROVISIONS Other provisions primarily relate to site related costs, property related costs, such as dilapidation provisions, and expected legal and insurance claim obligations. The increase ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-412": {
"value": "23. FINANCIAL RISK MANAGEMENT GROUP The Group\u2019s activities expose it to a variety of financial risks which have been identified as: market risk, credit risk and liquidity risk. Given that the Group trades exclusively in the UK and all financial assets and liabilities are denominated in Pounds sterling, there is no material currency risk.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-413": {
"value": "a. Market risk Property market volatility: The Group is affected by price fluctuations in the UK housing market. These are in turn affected by the wider economic conditions such as mortgage availability and associated interest rates, employment and consumer confidence. Market downturns could adversely affect property valuations, sales volumes, and project profitability. Whilst these risks are beyond the Group\u2019s ultimate control, the Group\u2019s mixed tenure model provides resilience by reducing the reliance on the private for sale market. The geographical spread of the Group\u2019s sites across the UK also reduces the risk of adverse conditions in regional housing markets significantly impacting the Group. Interest rate volatility: Interest rate risk reflects the Group\u2019s exposure to fluctuations in interest rates in the market. This risk arises from bank loans that are drawn under the Group\u2019s loan facilities with variable interest rates based upon various interest benchmarks. The interest rate profile of the Group\u2019s interest-bearing financial instruments is set out in note 24. In managing interest rates, the Group aims to reduce the impact of short-term fluctuations in the Group\u2019s earnings, given that Group borrowings are variable in terms of interest rate. Over the longer-term, however, permanent changes in interest rates would have an impact on consolidated earnings. For the year ended 31 December 2023, a general increase of one percentage point in interest rates applying for the full-year would equate to \u00a35.9m (2022: \u00a32.5m) of additional interest expense in 2023. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-414": {
"value": "b. Credit risk The Group\u2019s exposure to credit risk is limited by the fact that the Group generally receives cash at the point of legal completion of its Open Market sales. For the Group\u2019s Partner Funded sales, the Group collects cash at regular intervals in line with build progress in order to minimise its credit risk. The total amount outstanding from customers which are recognised as trade receivables and contract assets arising from Partner Funded sales as at 31 December 2023 is \u00a3322.0m (2022: \u00a3261.5m). The Group also has credit exposure through amounts recoverable from joint ventures. These amounts relate to the funding mechanism in place to enable the joint venture to invest in land or work in progress and outstanding trading balances. The Group\u2019s credit risk is limited by the fact that, through our joint venture equity ownership, we retain title to our proportionate share of any assets held by the joint venture. There are limited occasions where debt advanced to joint ventures is not proportionate to the equity holding. Additionally, the Group performs regular credit assessments of our joint venture partners. The total amount outstanding from joint ventures was \u00a3433.7m at the year end (2022: \u00a3408.4m). In managing risk, the Group assesses the credit risk of its counterparties before entering into a transaction. This assessment is based upon management knowledge, experience, and where possible independent assurance. In the event that land is disposed of, the Group seeks to mitigate any credit risk by retaining a charge over the asset disposed of, so that in the event of default, the Group is able to seek to recover its outstanding asset.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-415": {
"value": "c. Liquidity risk Liquidity risk is the risk that the Group will be unable to meet its liabilities when they fall due. The Group\u2019s strategy in relation to managing liquidity risk is to ensure that the Group has sufficient liquid funds to meet all its potential liabilities as they fall due. The Group\u2019s banking arrangements outlined in note 20 are considered to be adequate in terms of flexibility and liquidity for the Group\u2019s medium-term cash flow needs, thus mitigating its liquidity risk. The Group\u2019s approach to assessment of liquidity risk is outlined in the going concern sub-section in the risk management section on page 68",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-416": {
"value": "ESTIMATION OF FAIR VALUES The following summarises the major methods and assumptions used in estimating the fair values of financial instruments: LAND PURCHASED ON EXTENDED PAYMENT TERMS When land is purchased on extended payment terms, the Group initially records it at its fair value with a land creditor recorded for any outstanding monies based on this fair value assessment. Fair value is determined as the outstanding element of the price paid for the land discounted to present day. The difference between the nominal value and the initial fair value is amortised over the period of the extended credit term and charged to finance costs using the \u2018effective interest\u2019 method, increasing the value of the land such that at the date of maturity the land creditor equals the payment required. Land creditor (estimated ageing) Balance as at 31 Dec \u00a3m Total contracted cash payment \u00a3m Due within 1 year \u00a3m Between 1-2 years \u00a3m Between 2-3 years \u00a3m Between 3-4 years \u00a3m Between 4-5 years \u00a3m Due beyond 5 years \u00a3m 2023 662.2 690.8 328.5 180.0 106.2 36.6 24.0 15.5 2022 667.4 678.8 359.8 179.4 37.6 53.2 29.7 19.1 As such, following a period of rising discount rates, the fair value of the land purchased on extended payment terms is lower than the carrying value at \u00a3632.5m (2022: \u00a3623.7m). BORROWINGS The carrying amount of the Group\u2019s borrowings approximate to fair value as they either earn a variable market interest rate or the fixed interest rate is not materially different to current market interest rates. See note 20 for further details of loan facilities. TRADE AND OTHER RECEIVABLES / PAYABLES Trade and other receivables and trade and other payables (excluding land purchased on extended payment terms) approximate to their fair value as the transactions which give rise to these balances arise in the normal course of trade and with industry standard payment terms. Non-current trade payables comprises land purchased on extended payment terms as discussed above.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-417": {
"value": "MATURITIES OF FINANCIAL INSTRUMENTS \u2013 GROUP 31 December 2023 Less than 6 months \u00a3m 6-12 months \u00a3m Between 1-2 years \u00a3m Between 2-5 years \u00a3m Over 5 years \u00a3m Total contractual cash flows \u00a3m Carrying amount \u00a3m NON - DERIVATIVE FINANCIAL ASSETS Trade and other receivables* 441.3 - - - - 441.3 441.3 Cash and cash equivalents 418.3 - - - - 418.3 418.3 NON - DERIVATIVE FINANCIAL LIABILITIES Borrowings (18.0) (18.0) (35.9) (533.7) (6.8) (612.4) (507.1) Trade and other payables** (724.0) (585.1) (179.6) (167.2) (15.5) (1,671.4) (1,642.7) Lease liabilities (15.1) (15.1) (26.0) (32.8) (34.2) (123.2) (98.3) Net financial assets/(liabilities) 102.5 (618.2) (241.5) (733.7) (56.5) (1,547.4) (1,388.5) *Trade and other receivables excluding prepayments and contract assets which are not financial instruments **Trade and other payables excluding deferred income including contract liabilities which are not financial instruments 4. FINANCIAL INSTRUMENTS continued 31 December 2022 Less than 6 months \u00a3m 6-12 months \u00a3m Between 1-2 years \u00a3m Between 2-5 years \u00a3m Over 5 years \u00a3m Total contractual cash flows \u00a3m Carrying amount \u00a3m NON - DERIVATIVE FINANCIAL ASSETS Trade and other receivables* 275.5 - - - 1.0 276.5 276.5 Cash and cash equivalents 676.8 - - - - 676.8 676.8 NON - DERIVATIVE FINANCIAL LIABILITIES Borrowings (66.9) (15.2) (30.4) (524.0) (7.7) (644.2) (558.6) Trade and other payables** (776.3) (526.8) (179.4) (120.4) (19.1) (1,622.0) (1,610.7) Lease liabilities (10.2) (10.2) (16.5) (35.2) (42.3) (114.4) (86.6) Net financial assets/(liabilities) 98.9 (552.2) (226.3) (679.6) (68.1) (1,427.3) (1,302.6) *Maturities of trade and other receivables have been restated to exclude contract assets which are not financial instruments. Trade and other receivables also exclude prepayments which are not financial instruments. **Maturities of trade and other payables have been restated to exclude contract liabilities which are not financial instruments. Trade and other payables also exclude deferred income which is not a financial instrument. MATURITIES OF FINANCIAL INSTRUMENTS - COMPANY 31 December 2023 Less than 6 months \u00a3m 6-12 months \u00a3m Between 1-2 years \u00a3m Between 2-5 years \u00a3m Over 5 years \u00a3m Total contractual cash flows \u00a3m Carrying amount \u00a3m NON - DERIVATIVE FINANCIAL ASSETS Trade and other receivables* 411.6 - - - - 411.6 411.6 Cash and cash equivalents 18.9 - - - - 18.9 18.9 NON - DERIVATIVE FINANCIAL LIABILITIES Borrowings (17.7) (17.7) (35.4) (532.2) - (603.0) (495.8) Trade and other payables** (54.0) - - - (0.8) (54.8) (54.8) Net financial assets/(liabilities) 358.8 (17.7) (35.4) (532.2) (0.8) (227.3) (120.1) 31 December 2022 Less than 6 months \u00a3m 6-12 months \u00a3m Between 1-2 years \u00a3m Between 2-5 years \u00a3m Over 5 years \u00a3m Total contractual cash flows \u00a3m Carrying amount \u00a3m NON - DERIVATIVE FINANCIAL ASSETS Trade and other receivables* 421.1 - - - - 421.1 421.1 Cash and cash equivalents 0.3 - - - - 0.3 0.3 NON - DERIVATIVE FINANCIAL LIABILITIES Borrowings (66.7) (15.0) (30.0) (523.1) - (634.8) (545.7) Trade and other payables** (3.5) - - - (0.8) (4.3) (4.3) Net financial assets/(liabilities) 351.2 (15.0) (30.0) (523.1) (0.8) (217.7) (128.6",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-418": {
"value": "Equity instruments issued by the Company are recorded at the proceeds received, net of direct issue costs. Where there is a bonus share issue the nominal value of the shares are deducted from reserves and recognised within share capital",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-419": {
"value": "WN SHARES HELD BY ESOP TRUST Transactions of the Group-sponsored ESOP trust are included in the Group financial statements. In particular, the trust\u2019s purchases of shares in the Company are debited directly to equity through an own shares held reserve. SHARE CAPITAL Ordinary shares 2023 Number of shares m 2023 Issued capital \u00a3m 2023 Share premium \u00a3m 2022 Number of shares m 2022 Issued capital \u00a3m 2022 Share premium \u00a3m In issue as at 1 January 347.2 173.6 360.8 222.3 111.2 361.1 Issued for cash 0.1 - 0.2 - - 0.1 Cancellation of shares (0.4) (0.2) - (2.6) (1.3) - Shares issued as consideration - - - 127.5 63.7 - Costs of issuing equity - - - - - (0.4) In issue as at 31 December - fully paid 346.9 173.4 361.0 347.2 173.6 360.8 The holders of ordinary shares (nominal value 50p) are entitled to receive dividends as declared from time to time and are entitled to one vote per share at meetings of the Company. The share premium account is added to when any authorised shares are issued above nominal value",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-420": {
"value": "RESERVE FOR OWN SHARES HELD The cost of the Company\u2019s shares held in the ESOP trust by the Group is recorded as a reserve in equity. The opening balance of \u00a317.4m on the own shares held reserve represented a holding of 2,129,254 shares. During 2023 the Group performed a share buyback and repurchased 636,254 shares at a cost of \u00a35.3m (2022: 4,056,968 shares, \u00a335.2m), of which 386,254 shares at a total cost of \u00a33.3m were subsequently cancelled (2022: 2,556,968 shares, \u00a322.4m cost). In addition to this 92,929 shares were awarded for exercises under the Group\u2019s long-term incentive plan (2022: 59,063 shares) and 487,129 shares were awarded for exercises under the Group\u2019s Save As You Earn Option Scheme (2022: nil). The closing balance of \u00a314.7m on the own shares held reserve represents a holding of 1,799,196 shares.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-421": {
"value": "MERGER RESERVE The opening balance of \u00a31,597.8m on the merger reserve related to the 2020 acquisition of Linden and Partnerships and the 2022 Combination with Countryside. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-422": {
"value": "The Group applies the acquisition method to account for business combinations. The consideration transferred for the acquisition of a subsidiary, is the fair values of the assets transferred, the liabilities incurred to the former owners of the acquiree and the equity interests issued by the Group. Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are measured initially at their fair values at the acquisition date. Acquisition costs are expensed as incurred as required by IFRS 3 \u2018Business combinations\u2019",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-423": {
"value": "On 11 November 2022, the Group completed the Combination with Countryside Partnerships PLC for a consideration of \u00a31,137.0m. The acquisition was of 100% of the share capital and control of Countryside Partnerships PLC and all of its subsidiaries, which are included in note 30. Details of the purchase consideration, the net assets acquired and goodwill at 11 November 2022 are as follows: PURCHASE CONSIDERATION \u00a3m Cash consideration 299.9 Shares in Vistry Group PLC issued 838.0 Replacement of SAYE schemes 0.8 Less: shares issued to acquired employee benefit trust (1.7) Total purchase consideration 1,137.0 The share consideration included 127.5m Vistry Group PLC shares with nominal value of \u00a30.50 per share and a fair value of \u00a36.58, being the opening share price on 14 November 2022, the first time the consideration shares could have been traded. \u00a3774.3m was recognised within the merger reserve in relation to these consideration shares issued, being the excess of the share price on the date of issue over nominal value of the shares. The consideration related to the replacement of SAYE schemes is calculated based on the fair value of the various options granted to former Countryside employees multiplied by the number of options and the estimated likelihood of vesting. The fair values of the assets and liabilities recognised as a result of the Combination are as follows: Fair value 11 November 2022 \u00a3m Cash and cash equivalents 224.7 Property, plant and equipment 18.1 Right-of-use assets 60.0 Intangible assets 349.1 Investments 61.6 Inventories 768.8 Amounts owed by joint ventures 105.8 Trade and other receivables 122.1 Trade and other payables (615.2) Borrowings (2.5) Lease liabilities (63.0) Provisions (208.9) Net deferred tax asset 36.3 Net identifiable assets acquired 856.9 Goodwill 280.1 Total net assets acquired 1,137. During the measurement period, the Group finalised the purchase price allocation to reflect the impact of new information that became available, which has resulted in a \u00a322.9m increase to goodwill from \u00a3257.2m as at 31 December 2022 to \u00a3280.1m as at 31 December 2023. This \u00a322.9m increase to goodwill has primarily arises due to a full write-down of inventory at one particular site which has now been deemed unviable due to the cost estimates at the time of the Combination being significantly underestimated. The corrected cost to complete would result in a net cash outflow to complete the site as well as a significant capital lock-up, and this site would therefore not be progressed by a market participant. The acquired intangibles include the Countryside Partnerships brand name, the customer relationships and the secured contracts of the acquired business. The acquired intangible assets have estimated useful lives of between 5 and 25 years. The Group engaged external experts to support management in the fair valuation of the acquired intangible assets and preparation of the purchase price allocation. The goodwill for the acquired business reflects intangible assets which do not qualify for separate recognition including the strong position in the market and future prospects, as well as the assembled workforce and synergies that will be achieved as an enlarged business. There have been no further business combinations in 2023",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-424": {
"value": "27. RELATED PARTY TRANSACTIONS Transactions between fellow subsidiaries, which are related parties, have been eliminated on consolidation, as have transactions between the Company and its subsidiaries during this year. Transactions between the Group, Company and key management personnel in the year ended 31 December 2023 were limited to those relating to remuneration, which are disclosed on page 170. Mr. Greg Fitzgerald, Group Chief Executive Officier, is Non-Executive Chair of Ardent Hire Solutions Limited (Ardent). The Group hires forklift trucks from Ardent. Mr. Stephen Teagle, CEO Countryside Partnerships, is the Chair of The Housing Forum. The Group paid for a subscription to The Housing Forum during the year. Ms. Katherine Innes Ker, former Non-Executive Director who resigned in May 2023, was also Non-Executive Director of Forterra PLC. The Group incurred costs with Forterra PLC in relation to the supply of bricks during the term that Katherine was a Non-Executive Director in 2023 which is presented in the table below. Any transactions with Forterra PLC in the period after Katherine\u2019s departure from the Board are excluded from the table below. Mr. Graham Prothero, former Chief Operating Officer who ceased to be a Director of the Group from 31 December 2022 is Non- Executive Director and Chair of the Audit Committee of Marshalls PLC. The Group incurred costs with Marshalls PLC in relation to landscaping services in 2022 which are presented in the table below. Any transactions with Marshall PLC in 2023 are no longer related party transactions and are therefore excluded for the current year in the table below. Mr. Ian Tyler, former Non-Executive Chair who resigned in 2022, was also the Chair of Affinity Water Limited. The Group received water services from Affinity Water Limited during the prior year when Ian was Non-Executive Chair. Any transactions with Affinity Water Limited in 2023 are no longer related party transactions and are therefore excluded for the current year in the table below. The total net value of transactions with related parties excluding joint ventures have been made at arms length and were as follows: Expenses paid to related parties Amounts payable to related parties Amounts owed by related parties TRADING TRANSACTIONS 2023 \u00a3000 2022 \u00a3000 31 Dec 2023 \u00a3000 31 Dec 2022 \u00a3000 31 Dec 2023 \u00a3000 31 Dec 2022 \u00a3000 Ardent 7,898 5,319 380 774 159 - The Housing Forum 15 13 - - - - Forterra PLC 6 67 - 48 - - Marshalls PLC - 1 - 91 - - Affinity Water Limited - 4 - 2 - - 27. RELATED PARTY TRANSACTIONS continued Transactions between the Group and its joint ventures are disclosed as follows: Sales to related parties Interest income and dividend distributions from related parties 2023 \u00a3m 2022 \u00a3m 2023 \u00a3m 2022 \u00a3m Trading transactions 232.1 134.8 - - Non-trading transactions - - 68.9 46.6 Amounts owed by related parties Amounts owed to related parties 31 Dec 2023 \u00a3m 31 Dec 2022 \u00a3m 31 Dec 2023 \u00a3m 31 Dec 2022 \u00a3m Balances with joint ventures 433.7 408.4 85.8 139.7 Sales to related parties including joint ventures are based on normal commercial payment terms available to unrelated third parties, without security. The loans made to joint ventures bear interest at rates of between 0.0% and 6.0% and are all repayable at the end of the contract term; all balances with related parties will be settled in cash. As at the reporting date, 2 (2022: 3) of the Group\u2019s employees have a close family member on the Executive Committee. These individuals were recruited through the normal interview process and are employed at salaries commensurate with their experience and roles. The combined annual salary and benefits of these individuals is less than \u00a30.3m (2022: \u00a30.4m). There have been no other related party transactions in the financial year which have materially affected the financial performance or position of the Group, and which have not been disclosed",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-425": {
"value": "28. CONTINGENT LIABILITIES The Group is subject to various claims, audits and investigations that have arisen in the ordinary course of business. These matters include but are not limited to employment and commercial matters. The outcome of all these matters is subject to future resolution, including the uncertainties of litigation. Based on information currently known to the Group and after consultation with external lawyers, the Directors believe that the ultimate resolution of these matters, individually and in aggregate, will not have a material adverse impact on the Group\u2019s financial condition. Where necessary, applicable costs are included within the cost to complete estimates for individual developments or are otherwise accrued in the statement of financial position. As Government legislation, regulation and guidance further evolves in relation to fire safety and required remediation works, this may result in additional liabilities for the Group that cannot currently be reliably estimated. There may also be changes concerning the use of materials currently undergoing fire safety tests instructed by product manufacturers. If such materials are no longer considered safe, this could result in an increase in the number of buildings requiring remediation works as well as an increase in the estimated cost to remediate the buildings currently provided for. We may however expect further Government intervention if such circumstances arise. In respect of the remediation costs outlined above, the Directors believe that the Group may be able to recover some of these costs via insurance or, in the case of defective workmanship, from subcontractors or other third parties. However, any such recoveries are not deemed to be virtually certain and therefore no contingent assets have been recognised during the year. No formal claims have been received by the Group relating to the Defective Premises Act (DPA). The Group cannot reliably estimate the expected liabilities stemming from the DPA and as such no provision has been recognised as at 31 December 2023. The Group maintains a register of buildings constructed over the last 30 years; if the Group is formally notified of potentially defective works through communications from building owners, leaseholders or managing agents on these buildings and the unfit for habitation test has been established, an appropriate provision would be recognised",
"dimensions": {
"concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-426": {
"value": "29. EVENTS AFTER THE REPORTING PERIOD In the period from 1 January 2024 to 23 February 2024, the Company purchased 5.1m ordinary shares, which were subsequently cancelled, for a total consideration of \u00a349.8m (including stamp duty and fees). In line with the Group\u2019s capital allocation policy the Board is announcing a further ordinary share buyback programme of up to \u00a3100m which is expected to commence in April 2024. This buyback is an ordinary distribution to shareholders and will be in lieu of a final dividend payment. There were no other material events arising after the reporting date",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-427": {
"value": "30. GROUP UNDERTAKINGS The subsidiaries, joint ventures in which the Group has interests are all incorporated in the United Kingdom. In each case for the majority of companies their principal activity is related to property development but there are a small number of entities whose role is to support these activities. As at 31 December 2023, the Group had 168 wholly owned subsidiaries, plus three majority owned, which are listed on the following pages (with the company names as at 14 March 2024). Ownership interest in ordinary shares % Ownership interest in ordinary shares % Registered Office Country of incorporation 2023 2022 Registered Office Country of incorporation 2023 2022 Arlesey East LLP\u2020 1 UK 100 100 Countryside Places for People (Cowley Hill) LLP 16 UK 100 100 Berrywood Estates Limited\u2020 16 UK 100 100 Countryside Properties (Commercial) Limited 16 UK 100 100 Blythe Park LLP 1 UK 100 100 Countryside Properties (Housebuilding) Limited 16 UK 100 100 Bovis Country Homes Limited 1 UK 100 100 Countryside Properties (In Partnership) Limited 16 UK 100 100 Bovis Homes (Broadbridge Heath) Limited 1 UK 100 100 Countryside Properties (Joint Ventures) Limited 16 UK 100 100 Bovis Homes (Quest) Company Limited 1 UK 100 100 Countryside Properties (London & Thames Gateway) Limited 16 UK 100 100 Bovis Homes BVC Limited 1 UK 100 100 Countryside Properties (Northern) Limited 16 UK 100 100 Bovis Homes Cornwall Limited 1 UK 100 100 Countryside Properties (Salford Quays) Limited 16 UK 100 100 Bovis Homes Eastern Limited 1 UK 100 100 Countryside Properties (Southern) Limited 16 UK 100 100 Bovis Homes Freeholds Limited 1 UK 100 100 Countryside Properties (Special Projects) Limited 16 UK 100 100 Bovis Homes Insulation Limited 1 UK 100 100 Countryside Properties (Springhead) Limited 16 UK 100 100 Bovis Homes Limited 1 UK 100 100 Countryside Properties (Strategic Land) Limited 16 UK 100 100 Bovis Homes Midlands & Northern Limited 1 UK 100 100 Countryside Properties (Uberior) Limited 16 UK 100 100 Bovis Homes North Whiteley LLP 1 UK 100 100 Countryside Properties (UK) Limited 16 UK 100 100 Bovis Homes Pension Scheme Trustee Limited\u2020 1 UK 100 100 Countryside Properties (WGL) Limited 16 UK 100 100 Bovis Homes Projects Limited 1 UK 100 100 Countryside Properties (WHL) Limited 16 UK 100 100 Bovis Homes Scotland Limited 2 UK 100 100 Countryside Properties (WPL) Limited 16 UK 100 100 Bovis Homes South East Limited 1 UK 100 100 Countryside Properties Land (One) Limited 16 UK 100 100 Bovis Homes Southern Limited 1 UK 100 100 Countryside Properties Land (Two) Limited 16 UK 100 100 Bovis Homes Wessex Limited 1 UK 100 100 Countryside Properties Residential (ABC) Limited \u2021 16 UK 100 100 Brenthall Park (One) Limited 16 UK 100 100 Countryside Properties Residential (Chelmsford) Limited \u2021 16 UK 100 100 Brunel Street Works Energy Services Limited 1 UK 100 100 Countryside Properties Residential (Dartford) Limited \u2021 16 UK 100 100 C.C.B.(Stevenage) Limited 6 UK 67 67 Countryside Residential (South Thames) Limited 16 UK 100 100 Chartdale Limited 1 UK 100 100 Countryside Residential (South West) Limited 16 UK 100 100 Copthorn Holdings Limited 16 UK 100 100 Countryside Residential Limited 16 UK 100 100 Countryside (UK) Limited 16 UK 100 100 Countryside Seven Limited 16 UK 100 100 Countryside 26 Limited 16 UK 100 100 Countryside Sigma Limited\u2020 16 UK 75 75 Countryside 28 Limited 16 UK 100 100 Countryside Thirteen Limited 16 UK 100 100 Countryside Cambridge One Limited 16 UK 100 100 Countryside Timber Frame Limited 16 UK 100 100 Countryside Cambridge Two Limited 16 UK 100 100 Dunton Garden Suburb Limited 16 UK 100 100 Countryside Developments Limited 16 UK 100 100 Elite Homes (North West) Limited 1 UK 100 100 Countryside Four Limited 16 UK 100 100 Elite Homes (Yorkshire) Limited 1 UK 100 100 Countryside Partnerships Limited 16 UK 100 100 Elite Homes Group Limited 1 UK 100 100 Countryside Partnerships Southern Limited 1 UK 100 100 Emerald (Ealing) LLP\u2020 1 UK 100 100 Countryside Partnerships Southern No.1 Limited 1 UK 100 100 Enhance Interiors Limited\u2020 1 UK 100 100 Fairfield Redevelopments Limited 1 UK 100 100 Linden Homes Western Limited\u2020 1 UK 100 100 Gigg Lane Limited 1 UK 100 100 Linden JV No12 LLP 1 UK 100 100 Graylingwell Energy Services Limited 1 UK 100 100 Linden JV No17 LLP 1 UK 100 100 Greyhound Regeneration LLP 1 UK 100 100 Linden JV No18 LLP 1 UK 100 100 H.Newbury & Son (Builders) Limited 1 UK 100 100 Linden JV No19 LLP 1 UK 100 100 Hall Green JV LLP\u2020 1 UK 100 100 Linden JV No20 LLP\u2020 1 UK 100 100 Hill Place Farm Developments Limited 1 UK 100 100 Linden JVCo No8 Limited 1 UK 100 100 Ink Homes Limited 1 UK 100 100 Linden JVCo No9 Limited 1 UK 100 100 Kendall Cross Limited\u2020 1 UK 100 100 Linden Limited 1 UK 100 100 Kenilworth Woodside Conference Centre JV LLP 1 UK 100 100 Linden London (Hammersmith) Limited\u2020 1 UK 100 100 Kilbride Tavistock Limited 1 UK 100 100 Linden London Developments Limited\u2020 1 UK 100 100 Knight Strategic Land Limited 16 UK 100 100 Linden London LLP 1 UK 100 100 Linden (Ashlar Court) Limited\u2020 1 UK 100 100 Linden Midlands Limited\u2020 1 UK 100 100 Linden (Beverley 2) LLP 1 UK 100 100 Linden North Limited\u2020 1 UK 100 100 Linden (Beverley 3) LLP 1 UK 100 100 Linden Partnerships Limited\u2020 1 UK 100 100 Linden (Beverley 4) LLP 1 UK 100 100 Linden Properties Western Limited 1 UK 100 100 Linden (Beverley 5) LLP 1 UK 100 100 Linden South West Limited\u2020 1 UK 100 10 0. GROUP UNDERTAKINGS continued Ownership interest in ordinary shares % Ownership interest in ordinary shares % Registered Office Country of incorporation 2023 2022 Registered Office Country of incorporation 2023 2022 Linden (Beverley) LLP 1 UK 100 100 Linden St Albans LLP 1 UK 100 100 Linden (Cawston) LLP 1 UK 100 100 Linden Wates (Hungerford) Limited\u2020 1 UK 100 100 Linden (Highfields Caldecote) LLP 1 UK 100 100 Millgate (UK) Holdings Limited 16 UK 100 100 Linden (Houghton) LLP 1 UK 100 100 Millgate Developments Limited\u2020 16 UK 100 100 Linden (St Bernard\u2018s) Limited\u2020 1 UK 100 100 Mountsorrel JV LLP 1 UK 100 100 Linden (Summerstown) LLP 1 UK 100 100 Nether Hall Park Open Space Management Company Limited 1 UK 100 100 Linden (Thurston) LLP 1 UK 100 100 Newhall Land Limited 16 UK 100 100 Linden Barnet LLP 1 UK 100 100 Olive Farm LLP 1 UK 100 100 Linden Cornwall Limited\u2020 1 UK 100 100 Orchard Homes (Pitt Manor) Limited 1 UK 100 100 Linden Devon Limited\u2020 1 UK 100 100 Oxford Land Limited\u2020 1 UK 67 67 Linden First Limited 1 UK 100 100 Page-Johnson Properties Limited 1 UK 100 100 Linden Guildford Limited\u2020 1 UK 100 100 R.T.Warren (Builders, St.Albans) Limited 1 UK 100 100 Linden Holdings Limited\u2020 1 UK 100 100 Rasen Estates Limited\u2020 1 UK 100 100 Linden Homes (Bath Road) LLP 1 UK 100 100 Redplay Limited\u2020 1 UK 100 100 Linden Homes (Blackberry Hill) LLP\u2020 1 UK 100 100 Redplay Partnerships Limited 1 UK 100 100 Linden Homes (Marksbury) LLP 1 UK 100 100 Rissington Management Company Limited 1 UK 100 100 Linden Homes (Sherford) LLP 1 UK 100 100 Rosemullion Homes Limited 1 UK 100 100 Linden Homes Chiltern Limited\u2020 1 UK 100 100 Skyline 120 Management Limited \u2021 16 UK 100 100 Linden Homes Eastern LLP\u2020 1 UK 100 100 Skyline 120 Nexus Management Limited \u2021 16 UK 100 100 Linden Homes South-East Limited\u2020 1 UK 100 100 The Ricardo Community Foundation\u2020\u2021 9 UK 100 100 Linden Homes Southern Limited\u2020 1 UK 100 100 Thornbury Pickedmoor Development LLP 1 UK 100 - Unitpage Limited 1 UK 100 100 Vistry Partnerships JV No17 LLP 1 UK 100 100 Urban Hive Hackney Management Limited \u2021 16 UK 100 100 Vistry Partnerships Limited 1 UK 100 100 Vista Portsmouth Limited 1 UK 100 100 Vistry Partnerships North Limited\u2020 1 UK 100 100 Vistry (Jersey) Limited 10 UK 100 100 Vistry Partnerships Yorkshire Holdings Limited 1 UK 100 100 Vistry Affordable Homes Limited 1 UK 100 100 Vistry Partnerships Yorkshire Limited 1 UK 100 100 Vistry Developments Limited 1 UK 100 100 Vistry Pension Trustee Ltd\u2020 1 UK 100 100 Vistry Homes Central Limited\u2020 1 UK 100 100 Vistry Secretary Limited\u2020 1 UK 100 100 Vistry Homes Limited 1 UK 100 100 Vistry Ventures Limited 1 UK 100 100 Vistry Limited 1 UK 100 100 Westcountry Land (Perranporth) Ltd 1 UK 100 100 Vistry Linden Homes Limited 1 UK 100 100 Westleigh Construction Limited 16 UK 100 100 Vistry Linden Limited 1 UK 100 100 Westleigh Homes Limited 16 UK 100 100 Vistry Partnerships (Wolverhampton) Limited 1 UK 100 100 Westleigh LNT Limited 16 UK 100 100 Vistry Partnerships Investments Limited 1 UK 100 100 \u2020 Denotes entities where the accounting year end is not 31 December. \u2021 Company Limited by Guarantee RESIDENT MANAGEMENT COMPANIES The Directors set out below information relating to resident management companies which are held by the Group as at 31 December 2023. Control is exercised by the Group\u2019s power to appoint Directors and the Group\u2019s voting rights in these companies. All the resident management companies listed below are limited by guarantee, without share capital, unless otherwise indicated, and are incorporated in the UK. The capital, reserves and profit or loss for the year have not been stated for the resident management companies listed below as the beneficial interest in any assets or liabilities of these companies is held by the residents. The Group does not have exposure, or rights to variable returns from these companies and therefore they are not included in the consolidated financial statements. They are temporary members of the Group and will be handed over to residents in due course. Entity name Registered Office Abbey Farm Blunsdon Management Company Ltd Gateway House 10 Coopers Way, Temple Farm Industrial Estate, Southend-on-Sea, England, SS2 5TE Allium Park Management Company Limited Countryside House, The Drive, Brentwood, Essex, CM13 3AT Alma Estate (Enfield) Management Company Limited Countryside House, The Drive, Brentwood, Essex, CM13 3AT Ashdown Gardens (Eridge Road) Residents Management Company Limited Vantage Point, 23 Mark Road, Hemel Hempstead, Hertfordshire, England, HP2 7DN Ashmere Resident (2) Management Company Limited Countryside House The Drive, Great Warley, Brentwood, Essex, United Kingdom, CM13 3AT Ashmere Resident Management Company Limited Countryside House, The Drive, Brentwood, Essex, CM13 3AT Ashton Rise Management Company Limited Queensway House, 11 Queensway, New Milton, Hampshire, England, BH25 5NR Aspen Park (Apsley) Management Company Limited Alexander Faulkner Partnership Limited, 11 Little Park Farm Road, Fareham, England, PO15 5SN Aspire 95 (Ifield) Residents Management Company Limited Gateway House, 10 Coopers Way, Southend-on-Sea, Essex, United Kingdom, SS2 5TE Aston Brook (Aston Clinton) Management Limited 13a, Building Two, Canonbury Yard, 190 New North Road, London, England, N1 7BJ Avery Hill Residents Management Company Limited One Eleven, Edmund Street, Birmingham, West Midlands, England, B3 2HJ Avisford Grange (Walberton) Management Company Limited Gateway House, 10 Coopers Way, Southend-on-Sea, Essex, United Kingdom, SS2 5TE Barleyfields Ashchurch Management Company Limited Gateway House, 10 Coopers Way, Southend-on-Sea, Essex, United Kingdom, SS2 5TE Barnwood Place (Smarden) Management Company Limited 94 Park Lane, Croydon, Surrey, United Kingdom, CR0 1JB Barrack Road (Ottery St Mary) Management Company Limited Gateway House, 10 Coopers Way, Southend-on-Sea, Essex, United Kingdom, SS2 5TE Barton Park (Oxford Ph2, Ph4A & Ph4B) Estate Management Company Limited Vantage Point, 23 Mark Road, Hemel Hempstead, Hertfordshire, United Kingdom, HP2 7DN Bay View (Northam) Management Company Limited C/O Gateway Property Management Limited Gateway House, 10 Coopers Way, Southend-on-Sea, Essex, England, SS2 5TE Beacon Road At Seamer Management Company Limited Queensway House, 11 Queensway, New Milton, Hampshire, England, BH25 5NR Beaulieu Park E (Chelmsford) Management Limited Countryside House, The Drive, Brentwood, Essex, CM13 3AT Beaulieu Park M&N (Chelmsford) Management Limited Countryside House, The Drive, Brentwood, Essex, CM13 3AT Beaulieu Park O&P (Chelmsford) Management Limited Countryside House, The Drive, Brentwood, Essex, CM13 3AT Becketts Ridge At Shrivenham Management Company Ltd Queensway House, 11 Queensway, New Milton, Hampshire, England, BH25 5NR Beechgrove (Sunninghill) Management Company Limited Countryside House, The Drive, Brentwood, Essex, CM13 3AT Berengrave Gardens Residents Management Company Limited One Eleven, Edmund Street, Birmingham, West Midlands, England, B3 2HJ Bestwood (Ridgeway) Residents Management Company Limited Unit 7 Portal Business Park, Tarporley, England, CW6 9DL Beuley View (Peters Village) Management Company Limited C/O Gateway Property Management Gateway House 10 Coopers Way, Temple Farm Industrial Estate, Southend-on-Sea, Essex, England, SS2 5TE Bicester (KM3/4) Management Limited Alexander Faulkner Partnership Limited, 11 Little Park Farm Road, Fareham, England, PO15 5SN Birch Gate (Wymondham) Management Company Limited Gateway House, 10 Coopers Way, Southend-on-Sea, Essex, United Kingdom, SS2 5TE Bitton Mill Bristol Management Company Limited Queensway House, 11 Queensway, New Milton, Hampshire, England, BH25 5NR Blackberry Hill Residents Management Company Limited Queensway House, 11 Queensway, New Milton, Hampshire, England, BH25 5NR Blackmore Meadow (Stalbridge) Management Company Limited Gateway House, 10 Coopers Way, Southend-on-Sea, Essex, United Kingdom, SS2 5TE Blunsdon Chase Management Company Ltd Queensway House, 11 Queensway, New Milton, Hampshire, England, BH25 5NR ntity name Registered Office Boorley Green (Southampton) Management Company Limited Gateway House, 10 Coopers Way, Southend-on-Sea, Essex, United Kingdom, SS2 5TE Bowbrook Meadows (Shrewsbury) Management Company Limited 11 Little Park Farm Road, Fareham, England, PO15 5SN Bradley Bends (Bovey Tracey) Management Company Limited Gateway House, 10 Coopers Way, Southend-on-Sea, Essex, United Kingdom, SS2 5TE Bramble Park (Hurstpierpoint) Management Company Limited Gateway House, 10 Coopers Way, Southend-on-Sea, Essex, United Kingdom, SS2 5TE Brampton Park Parcel C (Brampton) Managing Company Limited C/O Firstport Property Services No 4 Limited Queensway House, 11 Queensway, New Milton, Hampshire, BH25 5NR Breedon Place Management Company Limited Countryside House, The Drive, Brentwood, Essex, CM13 3AT Bridgeside Walk (Peters Village) Management Company Limited C/O Gateway Property Management Limited Gateway House, 10 Coopers Way, Southend-on-Sea, Essex, United Kingdom, SS2 5TE Brimington Heights (Brimington) Managing Company C/O FIRSTPOINT PROPERTY SERVICES NO.4 LIMITED, Queensway House 11 Queensway, New Milton, Hampshire, BH25 5NR Brindley Edge (Hawkesbury) Management Company Limited RMG House, Essex Road, Hoddesdon, Hertfordshire, United Brook Valley (Congleton) Management Limited Alexander Faulkner Partnership, 11 Littel Park Farm Road, Fareham, England, PO15 5SN Brook View Residents Management Company Limited One Eleven, Edmund Street, Birmingham, United Kingdom, B3 2HJ Brookfields (Inkberrow) Management Limited 11 Little Park Farm Road, Fareham, England, PO15 5SN Buckby Grange At Burton Latimer Management Company Limited Queensway House, 11 Queensway, New Milton, Hampshire, England, BH25 5NR Buckby Meadows Management Limited Alexander Faulkner Partnership Limited, 11 Little Park Farm Road, Fareham, England, PO15 5SN Bucklers Park Estate Management Company Limited Vantage Point, 23 Mark Road, Hemel Hempstead, Hertfordshire, England, HP2 7DN Burfield Grange Management Company Limited One Eleven, Edmund Street, Birmingham, West Midlands, B3 2HJ Byrons Wood (Hucknall) Management Company Limited Alexander Faulkner Partnership Ltd, 11 Little Park Farm Road, Fareham, England, PO15 5SN Campton Fields Management Limited Alexander Faulkner Partnership Limited, 11 Little Park Farm Road, Fareham, England, PO15 5SN Catherington Park (Waterlooville) Management Company Limited Gateway House, 10 Coopers Way, Southend-on-Sea, Essex, United Kingdom, SS2 5TE Catkin Gardens (Headcorn) Management Company Limited Gateway House, 10 Coopers Way, Southend-on-Sea, Essex, United Kingdom, SS2 5TE Chantry Villas Management Company Limited Adam Church Limited, 256 Southmead Road, Westbury-on-Trym, Bristol, England, BS10 5EN Charlton Gardens Residents Management Company Limited Unit 7 Portal Business Park, Tarporley, CW6 9DL Charnwood Place (Rothley) Management Company Ltd RMG House, Essex Road, Hoddesdon, Hertfordshire, United Kingdom, EN11 0DR Chatham Maritime Sector 15 Residential Management Company Limited Countryside House, The Drive, Brentwood, Essex, CM13 3AT Cherry Fields (Bickington) Management Company Limited Gateway House, 10 Coopers Way, Southend-on-Sea, Essex, United Kingdom, SS2 5TE Chivenor Cross (The Landings) Management Company Limited C/O Gateway Property Management Limited Gateway House, 10 Coopers Way, Temple Farm Industrial Estate, Southend-On-Sea, England, SS2 5TE Church Crookham (Vistry) Management Company Limited 11 Tower View, Kings Hill, West Malling, Kent, United Kingdom, ME19 4UY Church Meadows (Catshill) Management Limited Alexander Faulkner Partnership Limited, 11 Little Park Farm Road, Fareham, England, PO15 5SN Cleobury Park Management Company Limited Alexander Faulkner Partnership Limited, 11 Little Park Farm Road, Fareham, England, PO15 5SN Cloakham Lawns (Axminster) Management Company Limited Gateway House, 10 Coopers Way, Southend-on-Sea, Essex, SS2 5TE Coburg Field (Chudleigh) Management Company Limited Gateway House, 10 Coopers Way, Southend-on-Sea, Essex, SS2 5TE Coggeshall Mills Resident Association Limited 11 Tower View, Kings Hill, West Malling, Kent, United Kingdom, ME19 4UY Collegegate Sandwell Management Company Limited Alexander Faulkner Partnership Limited, 11 Little Park Farm Road, Fareham, England, PO15 5SN Collingtree Park 72 Watermill Way Management Limited 13a Building Two Canonbury Yard, 190 New North Road, London, United Kingdom, N1 ity name Registered Office Collingtree Park 77 Watermill Way Management Limited 13a Building Two Canonbury Yard, 190 New North Road, London, United Kingdom, N1 7BJ Collingtree Park Residents Management Company Limited 13a Building Two Canonbury Yard, 190 New North Road, London, United Kingdom, N1 7BJ Cotterstock Meadows (Oundle) Managing Company Limited Queensway House, Queensway, New Milton, Hampshire, England, BH25 5NR Courtenay Grange (Exminster) Management Company Limited Gateway House, 10 Coopers Way, Southend-on-Sea, Essex, United Kingdom, SS2 5TE Cribbs Triangle (Almondsbury) Residents Management Company Limited Vantage Point, 23 Mark Road, Hemel Hempstead, Herts, United Kingdom, HP2 7DN Cromwell Abbey (Ramsey) Managing Company Limited C/O A Dandy Wren Limited 13a Building Two Canonbury Yard, 190 New North Road, Islington, London, N1 7BJ Crowhurst (Pikes Lane) Residents Management Company Limited One Eleven, Edmund Street, Birmingham, England, B3 2HJ Crown Park (Chester) Management Limited Alexander Faulkner Partnership Limited, 11 Little Park Farm Road, Fareham, England, PO15 5SN Davington Fields (Faverhsam) Management Company Limited Gateway House, 10 Coopers Way, Southend-on-Sea, Essex, United Kingdom, SS2 5TE Dracan Village Residents Management Company Limited Unit 7 Portal Business Park, Tarporley, CW6 9DL Drovers Mead Management Company Limited Unit D2 Minerva House Minerva Business Park, Lynch Wood, Peterborough, England, PE2 6FT Drovers Way Residents Management Company Limited Gateway House 10 Coopers Way, Temple Farm Industrial Estate, Southend-on- Sea, Essex, England, SS2 5TE Eden Park (BH) Management Limited Alexander Faulkner Partnership Limited, 11 Little Park Farm Road, Fareham, England, PO15 5SN Edge, Manford Way Management Company Limited Queensway House, 11 Queensway, New Milton, Hampshire, England, BH25 5NR Edwalton (Sharp Hill) Management Company Limited Alexander Faulkner Partnership Limited, 11 Little Park Farm Road, Fareham, England, PO15 5SN Elberry Gardens (Paignton) Management Company Limited Gateway House, 10 Coopers Way, Southend-on-Sea, Essex, SS2 5TE Emmer Green Drive Residents Management Company Limited One Eleven, Edmund Street, Birmingham, West Midlands, United Kingdom, B3 2HJ Ensleigh Residents Management Company Limited ** Queensway House, 11 Queensway, New Milton, Hampshire, England, BH25 5NR Falcons Lodge (Cardington) Managing Company Limited Queensway House, 11 Queensway, New Milton, Hampshire, England, BH25 5NR Falfield Grange Residents Managing Company Limited Gateway House 10 Coopers Way, Temple Farm Industrial Estate, Southend-on-Sea, Essex, England, SS2 5TE Finches Park (Frinton-on-Sea) Managing Company Limited C/O Stiles Harold Williams Partnership Llp Lees House, Dyke Road, Brighton, England, BN1 3FE Firs Road (Linden) Management Company Limited 11 Tower View, Kings Hill, West Malling, Kent, United Kingdom, ME19 4UY Fletchers Rise (Wombourne) Management Company Limited Trinity Vantage Point, 23 Mark Road, Hempstead, United Kingdom, HP2 7DN Forest Edge (Cuddington) Management Company Limited Alexander Faulkner Partnership Limited, 11 Little Park Farm Road, Fareham, England, PO15 5SN French Furze Management Company Limited Queensway House, 11 Queensway, New Milton, England, BH25 5NR Fresh Wharf Residents Management Company Limited C/O Pod Group Services Limited Floor 1, Unit 1, Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, United Kingdom, WD6 1JD Froghall Road (Flitwick) Management Limited 11 Little Park Farm Road, Fareham, Hampshire, England, PO15 5SN Furrowfields Residents Management Company Limited 13a, Building Two, Canonbury Yard, 190 New North Road, London, England, N1 7BJ Garvey Glade (Padstow) Residents Management Company Limited Unit 7 Portal Business Park, Tarporley, England, CW6 9DL Glebe Meadows (BH) Management Limited 11 Little Park Farm Road, Fareham, England, PO15 5SN Grange Park (Thurston) Management Company Limited Gateway House, 10 Coopers Way, Southend-on-Sea, Essex, United Kingdom, SS2 5TE Greyfriars Quarter Community Interest Company Queensway House, 11 Queensway, New Milton, Hampshire, England, BH25 5NR Hainbury Meadows (Ilchester) Management Company Limited Queensway House, 11 Queensway, New Milton, Hampshire, England, BH25 5NR Haldon Reach (Alphington) Management Company Limited Gateway House Coopers Way, Temple Farm Industrial Estate, Southend-on- Sea, Essex, England, SS2 5TE Hampton Lea Management Company Limited 13a Building Two 190 New North Road, Canonbury Yard, London, United Kingdom, N1 7B tity name Registered Office Hampton Meadow (Stadhampton) Estate Management Company Limited 13a, Building Two, Canonbury Yard, 190 New North Road, London, England, N1 7BJ Hampton Water (Peterborough) Management Ltd Alexander Faulkner Partnership Limited, 11 Little Park Farm Road, Fareham, England, PO15 5SN Hanbury Place Management Company Limited 11 Little Park Farm Road, Fareham, United Kingdom, PO15 5SN Hanstead Park Management Company Limited Gateway House 10 Coopers Way, Temple Farm Industrial Estate, Southend-on-Sea, England, SS2 5TE Harfleet Gardens( Ash) Management Company Limited 10 Coopers Way, Southend-on-Sea, United Kingdom, SS2 5TE Harold Wood Management Limited Countryside House, The Drive, Brentwood, Essex, CM13 3AT Harpers Heath (Hatfield) Managing Company Limited Queensway House, 11 Queensway, New Milton, Hampshire, England, BH25 5NR Harrington Park (Pinhoe) Management Company Limited Queensway House, 11 Queensway, New Milton, Hampshire, England, BH25 5NR Harry Stoke Management Company Limited Unit 8 Minerva Business Park, Lynch Wood, Peterborough, England, PE2 6FT Hastings Gardens (Blunham) Managing Company Limited Queensway House, 11 Queensway, New Milton, Hampshire, England, BH25 5NR Havesham Gardens (Newport) Management Limited Alexander Faulkner Partnership Limited, 11 Little Park Farm Road, Fareham, England, PO15 5SN Hawkswood (Bicester) Managing Company Limited Firstport Property Services No. 4 Limited, Queensway House, 11 Queensway, New Milton, Hamphire, BH25 5NR Haygate Fields (Wellington) Estate Management Company Limited Unit 7 Portal Business Park, Eaton Lane, Tarporley, Cheshire, England, CW6 9DL Hazelmere (Haslington) Management Company Limited 13a, Building Two, Canonbury Yard, 190 New North Road, London, England, N1 7BJ Heathcote Park (Warwick) Management Limited Alexander Faulkner Partnership Limited, 11 Little Park Farm Road, Fareham, England, PO15 5SN Heron's Reach (Cranbrook) Management Company Limited Gateway House, 10 Coopers Way, Southend-on-Sea, Essex, SS2 5TE High Street (Flore) Management Company Limited Alexander Faulkner Partnership Limited, 11 Little Park Farm Road, Fareham, England, PO15 5SN Highfields Road (Highfields Caldecote) Management Company Ltd Vistry Homes, Eastwood House, Glebe Road, Glebe Road, Chelmsford, England, CM1 1QW Hilborn Management Company Limited Countryside House The Drive, Great Warley, Brentwood, Essex, England, CM13 3AT Hillmorton (Rugby) Management Limited Alexander Faulkner Partnership Limited, 11 Little Park Farm Road, Fareham, England, PO15 5SN Hogwood Park Estate Management Company Limited 11 Tower View Kings Hill, West Malling, Kent, United Kingdom, ME19 4UY Holmes Meadow Management Limited Alexander Faulkner Partnership Ltd, 11 Little Park Farm Road, Fareham, England, PO15 5SN Homelands Farm (Bishops Cleeve) Management Company Limited Gateway House, 10 Coopers Way, Southend-on-Sea, Essex, United Kingdom, SS2 5TE Honeyvale Gardens Management Company Limited 13a, Building Two, Canonbury Yard, 190 New North Road, London, England, N1 7BJ Houghton Regis Phase 8 Residents Management Company Limited Countryside House, The Drive, Brentwood, United Kingdom, CM13 3AT Hounsome Fields (Basingstoke) Management Company Limited ** Fisher House, 84 Fisherton Street, Salisbury, England, SP2 7QY Impact And Willow Brook Management Company Limited Firstport Secretarial Limited, Queensway House, 11 Queensway, New Milton, Hampshire, England, BH25 5NR Isleport Grove Residents Management Company Limited Unit 7 Portal Business Park, Tarporley, England, CW6 9DL Judith Gardens (Sawtry) Managing Company Limited C/O Firstport Property Services No.4 Limited Queensway House, 11 Queensway, New Milton, Hampshire, BH25 5NR Kempsey Mead Residents Management Company Limited Queensway House, 11 Queensway, New Milton, Hampshire, England, BH25 5NR Kingfisher Green (Cranbrook) Management Co Limited Vantage Point, 23 Mark Road, Hemel Hempstead, Hertfordshire, England, HP2 7DN Kingsmere Estate Management Limited ** Countryside House, The Drive, Brentwood, Essex, CM13 3AT Kingswood Residents Management Limited Market Chambers, 3-4 Market Place, Wokingham, United Kingdom, RG40 1AL Knights Mount Management Company Limited * Gateway House, 10 Coopers Way, Southend-on-Sea, Essex, SS2 5TE Laithwaite Gardens (Sutton) Managing Company Limited Queensway House, 11 Queensway, New Milton, Hampshire, England, BH25 5NR Langham Meadows, School Road Limited 250 Aztec West, Almondsbury, Bristol, England, BS32 4TR ntity name Registered Office Liberty Place (Hailsham) Management Company Limited C/O Gateway Property Management Limited Gateway House, 10 Coopers Way, Southend-on-Sea, Essex, England, SS2 5TE Limewood Grange (Fair Oak) Management Company Limited Gateway House, 10 Coopers Way, Southend-on-Sea, Essex, United Kingdom, SS2 5TE Liskettett (Liskeard) Management Limited 11 Queensway House Queensway, New Milton, Hampshire, England, BH25 5NR Little Glen (Glen Parva) Management Company Limited RMG House, Essex Road, Hoddesdon, Hertfordshire, United Kingdom, EN11 0DR Livingstone Gardens (Chipping Ongar) Management Company Limited Gateway House, 10 Coopers Way, Southend-on-Sea, Essex, United Kingdom, SS2 5TE Loachbrook Meadow (Congleton) Management Company Limited 11 Little Park Farm Road, Fareham, England, PO15 5SN Longhedge Village (Salisbury) Management Company Limited Gateway House, 10 Coopers Way, Southend-on-Sea, Essex, United Kingdom, SS2 5TE Lower Stondon (BH) Management Limited 11 Little Park Farm Road, Fareham, England, PO15 5SN Lower Stondon Management Company Ltd 11 Little Park Farm Road, Fareham, England, PO15 5SN Lunar Park Vistry (West Cambourne) Management Company Ltd 13a, Building Two, Canonbury Yard, 190 New North Road, London, England, N1 7BJ Lyneham Fields Residents Management Company Limited Unit 7 Portal Business Park, Eaton Lane, Tarporley, Cheshire, England, CW6 9DL Lyneham Management Company Limited 11 Tower View Kings Hill, West Malling, United Kingdom, ME19 4UY Malago Residents Management Company Ltd Queensway House, 11 Queensway, New Milton, Hampshire, England, BH25 5NR Mallard Quarter (Grantham) Management Company Limited 11 Little Park Farm Road, Fareham, England, PO15 5SN Mandeville Place (Radwinter) Management Limited Countryside House, The Drive, Brentwood, Essex, CM13 3AT Mann Island Estate Limited ** Countryside House, The Drive, Brentwood, Essex, CM13 3AT Manor View (East Grinstead) Residents Management Company Limited One Eleven, Edmund Street, Birmingham, West Midlands, United Kingdom, B3 2HJ Manor View Block Residents Management Company Limited One Eleven, Edmund Street, Birmingham, United Kingdom, B3 2HJ Marbury Meadows (Wrenbury) Management Company Limited 11 Little Park Farm Road, Fareham, England, PO15 5SN Marine View (Teignmouth) Management Company Limited Queensway House, 11 Queensway, New Milton, Hampshire, England, BH25 5NR Marlowe Road Management Company Limited Countryside House, The Drive, Brentwood, Essex, United Kingdom, CM13 3AT3AT Matthews Green (Wokingham) Management Company Ltd Gateway House, 10 Coopers Way, Southend-on-Sea, Essex, United Kingdom, SS2 5TE Meadow View (Crowborough) Residents Management Company Limited One Eleven, Edmund Street, Birmingham, United Kingdom, B3 2HJ Meridian Gate (Royston) Managing Company Limited C/O Stiles Harold Williams Partnership Llp Lees House, Dyke Road, Brighton, England, BN1 3FE Middleton Chase Management Limited 11 Little Park Farm Road, Fareham, England, PO15 5SN Mildenhall (Sherborne) Management Company Limited Gateway House, 10 Coopers Way, Southend-on-Sea, Essex, United Kingdom, SS2 5TE Millfields (Hall Green) Management Company Limited Countryside House, The Drive, Brentwood, Essex, CM13 3AT Millwood Meadows Management Limited 13a Building Two Canonbury Yard, 190 New North Road, London, England, N1 7BH Millwood Park (Hailsham) Residents Management Company Limited Queensway House, 11 Queensway, New Milton, Hampshire, England, BH25 5NR Minerva Heights (Chichester) Management Company Limited ** 2 Centro Place, Pride Park, Derby, Derbyshire, United Kingdom, DE24 8RF Moat Farm Management Company Limited Countryside House, The Drive, Brentwood, Essex, CM13 3AT Monks Wood Management Company Limited RMG House, Essex Road, Hoddesdon, Hertfordshire, EN11 0DR Moreteyne Park Management Limited 11 Little Park Farm Road, Fareham, England, PO15 5SN Morris Gardens Management Company Limited One Eleven, Edmund Street, Birmingham, West Midlands, B3 2HJ Mulberry Green Management Company Limited Countryside House, The Drive, Brentwood, Essex, CM13 3AT New Avenue (Cockfosters) Management Company Limited Countryside House, The Drive, Brentwood, Essex, United Kingdom, CM13 3AT tity name Registered Office Newhall Resident Management Company Limited Vantage Point, 23 Mark Road, Hemel Hempstead, Hertfordshire, HP2 7DN Newton Heath Management Company Limited North Point Stafford Drive, Battlefield Enterprise Park, Shrewsbury, England, SY1 3BF Nightingale View (Hamstreet) Management Company Limted C/O Gateway Property Management Gateway House, 10 Coopers Way, Southend-on-Sea, Essex, England, SS2 5TE North West Quartet Estate Management Company Limited Countryside House, The Drive, Brentwood, Essex, United Kingdom, CM13 3AT Northfields (Somerton) Management Company Limited Gateway House, 10 Coopers Way, Southend-on-Sea, Essex, United Kingdom, SS2 5TE Northstowe H5 Residents Management Company Limited Vantage Point, 23 Mark Road, Hemel Hempstead, Hertfordshire, United Kingdom, HP2 7DN NRR Resident Management Company Limited Queensway House, 11 Queensway, New Milton, Hampshire, England, BH25 5NR Oakford Grange (Telford) Management Company Limited 11 Little Park Farm Road, Fareham, England, PO15 5SN Oakhurst Residents Management Company Limited Countryside House, The Drive, Brentwood, Essex, United Kingdom, CM13 3AT Oaklands Hamlet Resident Management Limited ** Countryside House, The Drive, Brentwood, Essex, CM13 3AT Ocean Rise (Hayle) Management Company Limited Gateway House, 10 Coopers Way, Southend-on-Sea, Essex, United Kingdom, SS2 5TE Olympia (Hall Green) Management Company Limited Queensway House, 11 Queensway, New Milton, Hampshire, England, BH25 5NR Orchard Brooks (Williton) Management Company Limited Vantage Point, 23 Mark Road, Hemel Hempstead, Hertfordshire, United Kingdom, HP2 7DN Orchard Fields Residents Management Company Limited One Eleven, Edmund Street, Birmingham, West Midlands, B3 2HJ Orchard Grove (Comeytrowe) Management Company Limited Fisher House, 84 Fisherton Street, Salisbury, England, SP2 7QY Orton Copse (Peterborough) Management Company Limited RMG House, Essex Road, Hoddesdon, Hertfordshire, England, EN11 0DR Orwell Park (Sutton Courtenay) Management Company Limited ** Queensway House, 11 Queensway, New Milton, Hampshire, United Kingdom, BH25 5NR Osprey Rise (Peters Village) Management Company Limited Gateway House, 10 Coopers Way, Southend-on-Sea, Essex, United Kingdom, SS2 5TE Ospringe Gardens (Faversham) Management Company Limited Gateway House, 10 Coopers Way, Southend-on-Sea, Essex, United Kingdom, SS2 5TE Otthershaw (Linden & Bovis) Management Company Limited 11 Tower View, Kings Hill, West Malling, Kent, United Kingdom, ME19 4UY Oxley Gardens At Milton Keynes Management Company Limited Queensway House, 11 Queensway, New Milton, Hampshire, England, BH25 5NR Paddock Fields (Killinghall) Management Company Limited Firstport Queensway House, 11 Queensway, New Milton, Hampshire, United Kingdom, BH25 5NR Paddock Fields II (Killinghall) Management Company Queensway House, 11 Queensway, New Milton, Hampshire, England, BH25 5NR Park Gate (Hurcott) Management Company Limited ** Queensway House, 11 Queensway, New Milton, Hampshire, England, BH25 5NR Parklands Manor Management Company Limited Fisher House, 84 Fisherton Street, Salisbury, SP2 7QY Paulton Community Management Company Limited Queensway House, 11 Queensway, New Milton, Hampshire, England, BH25 5NR Pear Tree Walk Residents Management Company Limited 1 Bromwich Court , Gorsey Lane, Coleshill, Birmingham, United Kingdom, B46 1JU Peartree Village Management Limited ** Countryside House, The Drive, Brentwood, Essex, CM13 3AT Pebble Beach (Seaton) Management Company Limited Queensway House, 11 Queensway, New Milton, Hampshire, England, BH25 5NR Penn Hill Gardens (Exeter) Management Company Limited Vantage Point, 23 Mark Road, Hemel Hempstead, Herts, United Kingdom, HP2 7DN Pippins Place (West Malling) Management Company Limited Queensway House, Queensway, New Milton, Hampshire, England, BH25 5NR Poets Corner (Glinton Road) Management Company Limited Queensway House, 11 Queensway, New Milton, Hampshire, England, BH25 5NR Porthgwari (Penzance) Management Company Limited Vantage Point, 23 Mark Road, Hemel Hempstead, Hertfordshire, England, HP2 7DN Portland Great Park (Kirkby) Management Company Limited 11 Little Park Farm Road, Fareham, England, PO15 5SN Potteric Edge (Doncaster) Managing Company Limited C/O Firstport Property Services No. 4 Limited Queensway House, 11 Queensway, New Milton, Hampshire, BH25 5NR tity name Registered Office Priory Fields (Wells) Management Company Limited Vantage Point, 23 Mark Road, Hemel Hempstead, Hertfordshire, England, HP2 7DN Quartz (Leicester) Management Company Limited 11 Little Park Farm Road, Fareham, England, PO15 5SN Radford Semele (BH) Management Limited 11 Little Park Farm Road, Fareham, England, PO15 5SN Rectory Farm At Grantham Managing Company Limited C/O Vistry Homes Limited Ashurst, Southgate Park, Bakewell Road, Orton Southgate, Cambridgeshire, PE2 6YS Rectory Gardens (Vistry) Management Company Limited 13a Building Two New North Road, London, England, N1 7BJ Red Hall Gardens Management Company Limited Queensway House, 11 Queensway, New Milton, Hampshire, England, BH25 5NR Redlands Grove Management Limited 13a, Building Two, Canonbury Yard, 190 New North Road, London, England, N1 7BJ Regency Grange Residents Management Company Limited Countryside House, The Drive, Brentwood, Essex, CM13 3AT Ribbans Park Residents Management Company Limited One Eleven, Edmund Street, Birmingham, West Midlands, B3 2HJ Roman Fields (Banbury) Management Limited 13a Building Two Canonbury Yard, 190 New North Road, London, United Kingdom, N1 7BJ Rosemead Farm (Horam) Management Company Limited Gateway House, 10 Coopers Way, Southend-on-Sea, Essex, United Kingdom, SS2 5TE Rosewood (Maidstone) Managing Company Limited Countryside House The Drive, Warley, Brentwood, Essex, United Kingdom, CM13 3AT Saint Cloud Way Management Company Limited Countryside House The Drive, Great Warley, Brentwood, Essex, United Kingdom, CM13 3AT Salford Road (Bidford) Management Company Limited 11 Little Park Farm Road, Fareham, England, PO15 5SN Sancerre Grange (Eccleshall) Management Limited 11 Little Park Farm Road, Fareham, England, PO15 5SN Sandbach (Saxon Lea) Management Company Limited 13a Building Two 190 New North Road, London, England, N1 7BJ Saxon Gate (Wickwar) Residents Management Company Ltd Vantage Point, 23 Mark Road, Hemel Hempstead, Hertfordshire, England, HP2 7DN Saxon Grove(Gt Denham) Management Limited 11 Little Park Farm Road, Fareham, England, PO15 5SN Sayers Meadow Residents Management Company Limited 21-33 Dyke Road Dyke Road, Brighton, England, BN1 3FE Seymour Place (Undy) Management Company Limited 13a, Building Two, Canonbury Yard, 190 New North Road, London, England, N1 7BJ Shefford Road (Meppershall) Management Company Limited 13a, Building Two, Canonbury Yard, 190 New North Road, London, England, N1 7BJ Sherford (She1, Sho2 and Sho3) Management Company Limited Gateway House, 10 Coopers Way, Southend-on-Sea, Essex, United Kingdom, SS2 5TE Sherford Estate Management Company Limited ** 11 Queensway House Queensway, New Milton, Hampshire, England, BH25 5NR Sherford Estate Parcel P Management Company Limited Queensway House, 11 Queensway, New Milton, Hampshire, England, BH25 5NR Sherford Estate Parcel Q Management Company Limited Queensway House, 11 Queensway, New Milton, Hampshire, England, BH25 5NR Sherford SL04 Management Company Limited Vantage Point, 23 Mark Road, Hemel Hempstead, Hertfordshire, England, HP2 7DN Shinfield Meadows Management Company Limited Vantage Point, 23 Mark Road, Hemel Hempstead, Hertfordshire, England, HP2 7DN Shorelands (Bude) Management Company Limited Queensway House, 11 Queensway, New Milton, Hampshire, England, BH25 5NR Silverstone Leys Management Limited 13a Building Two 190 New North Road, Canonbury Yard, London, United Kingdom, N1 7BJ Smithills Glade (Bolton) Management Limited 2 Belmont House, Deakins Business Park Blackburn Road, Egerton, Bolton, England, BL7 9RP South Gate Lamb North (Apartments) Limited Queensway House, 11 Queensway, New Milton, Hampshire, England, BH25 5NR South Gate Lamb North Limited Queensway House, 11 Queensway, New Milton, Hampshire, England, BH25 5NR Spinnaker Westbury Residents Management Company Limited Queensway House, 11 Queensway, New Milton, Hampshire, England, BH25 5NR Springfields (Deeping St James) Managing Company Limited Queensway House, 11 Queensway, New Milton, Hampshire, England, BH25 5NR Springhead Resident Management Company Limited * Countryside House, The Drive, Brentwood, Essex, England, CM13 3A ity name Registered Office St Andrews At Biddenham Management Company Limited Queensway House, 11 Queensway, New Milton, Hampshire, England, BH25 5NR St Clements Site Management Limited Queensway House, 11 Queensway, New Milton, Hampshire, England, BH25 5NR St George's Park (Stafford) Management Limited 11 Little Park Farm Road, Fareham, England, PO15 5SN St Johns Chelmsford Management Company Limited Queensway House, 11 Queensway, New Milton, Hampshire, England, BH25 5NR St Marys At Biddenham Management Company Limited C/O Scanlans Property Management Carvers Warehouse Suite 2b, 77 Dale Street, Manchester, Greater Manchester, England, M1 2HG St Mary's Gate (BHDW) Management Limited 11 Little Park Farm Road, Fareham, England, PO15 5SN St Thomas Park At Ramsey Management Company Limited Queensway House, 11 Queensway, New Milton, Hampshire, England, BH25 5NR Stamford Gardens (Uffington) Management Company Limited RMG House, Essex Road, Hoddesdon, England, EN11 0DR Stoneleigh View (Kenilworth) Management Company Limited RMG House, Essex Road, Hoddesdon, England, EN11 0DR Stortford Fields (Bishops Stortford) Management Company Limited Gateway House, 10 Coopers Way, Southend-on-Sea, Essex, United Kingdom, SS2 5TE Stortford Fields Estate Management Company Limited Gateway House 10 Coopers Way, Temple Farm Industrial Estate, Southend-on- Sea, Essex, England, SS2 5TE Stour Valley Management Phase 1 Limited 13a, Building Two, Canonbury Yard, 190 New North Road, London, England, N1 7BJ Stowupland (Stowmarket) Managing Company Limited Vistry Homes, Eastwood House, Glebe Road, Chelmsford, England, CM1 1RS Stratford Leys Management Limited 11 Little Park Farm Road, Fareham, England, PO15 5SN Strawberry Fields At Great Yeldham Managing Company Limited Vistry Homes, Eastwood House, Glebe Road, Chelmsford, England, CM1 1RS Strawberry Grange Residents Management Company Limited Unit 7 Portal Business Park, Eaton Lane, Tarporley, Cheshire, England, CW6 9DL Streethay Residents Management Limited 2 Centro Place, Pride Park, Derby, Derbyshire, DE24 8RF Tara Fields (East Ayton) Management Company Limited Queensway House, 11 Queensway, New Milton, Hampshire, England, BH25 5NR Tattenhoe Park Residents Management Company Limited Countryside House The Drive, Warley, Brentwood, Essex, United Kingdom, CM13 3AT The Buntings (Exminster) Management Company Limited Queensway House, 11 Queensway, New Milton, Hampshire, England, BH25 5NR The Burrows (Paddock Wood) Management Limited Countryside House The Drive, Warley, Brentwood, Essex, United Kingdom, CM13 3AT The Chancery (Shottery) Management Company Limited C/O 13a Building Two Canonbury Yard, 190 New North Road, Islington, London, N1 7BJ The Chase (Wincanton) Management Company Limited Queensway House, 11 Queensway, New Milton, Hampshire, England, BH25 5NR The Gateway (Bexhill-on-Sea) Management Company Limited Gateway House, 10 Coopers Way, Southend-on-Sea, Essex, United Kingdom, SS2 5TE The Green (Grendon) Management Company Limited Rmg House, Essex Road, Hoddesdon, Hertfordshire, United Kingdom, EN11 0DR The Hamlets (Milborne Port) Management Company Limited Gateway House, 10 Coopers Way, Southend-on-Sea, Essex, United Kingdom, SS2 5TE The Leys (Ridge Hill) Management Company Limited RMG House, Essex Road, Hoddesdon, England, EN11 0DR The Meadows (Staplehurst) Management Company Limited Gateway House, 10 Coopers Way, Southend-on-Sea, Essex, United Kingdom, SS2 5TE The Oaks Management Company (Chudleigh) Limited Vantage Point, 23 Mark Road, Hemel Hempstead, Hertfordshire, England, HP2 7DN The Orchards Thornbury Management Company Limited Queensway House, 11 Queensway, New Milton, Hampshire, England, BH25 5NR The Paddocks Tye Green Management Company Limited Countryside House, The Drive, Great Warley, Brentwood, Essex, United Kingdom, CM13 3ATT The Park Chippenham Residents Management Co. Ltd. Queensway House, 11 Queensway, New Milton, Hampshire, England, BH25 5NR The Pastures (Bideford) Management Company Limited C/O Gateway Property Management Gateway House, 10 Coopers Way, Temple Farm Industrial Estate, Southend-on-Sea, Essex, England, SS2 5TE The Pavilions (Freehold) Residents Management Company Limited 13a, Building Two, Canonbury Yard, 190 New North Road, London, England, N1 7BJ The Priors (Europa) Management Company Limited ** Queensway House, 11 Queensway, New Milton, Hampshire, England, BH25 5NR ntity name Registered Office The Riddings Management Company Limited Queensway House, 11 Queensway, New Milton, Hampshire, England, BH25 5NR The Steadings (Essington) Management Company Limited Trinity Vantage Point, 23 Mark Road, Hempstead, United Kingdom, HP2 7DN The Tannery Grampound Management Company Limited 71 Athelstan Park, Bodmin, Cornwall, United Kingdom, PL31 1DT The Tors (Tavistock) Management Company Limited Gateway House, 10 Coopers Way, Southend-on-Sea, Essex, United Kingdom, SS2 5TE The Triangle (Paignton) Management Company Limited Gateway House 10 Coopers Way, Temple Farm Industrial Estate, Southend-on- Sea, Essex, England, SS2 5TE The View (Swanpool) Management Company Limited Queensway House, 11 Queensway, New Milton, Hampshire, England, BH25 5NR Thurston (Bury St Edmunds) Managing Company Limited Gateway House, 10 Coopers Way, Southend-on-Sea, Essex, England, SS2 5TE Tingewick Park (BH) Limited 11 Little Park Farm Road, Fareham, England, PO15 5SN Trelowan (Gloweth) Management Company Limited Gateway House, 10 Coopers Way, Southend-on-Sea, Essex, SS2 5TE Uplands Mill (Biddulph) Management Limited 11 Little Park Farm Road, Fareham, England, PO15 5SN Wadebridge (Cornwall) Management Company Limited Vantage Point, 23 Mark Road, Hemel Hempstead, Herts, United Kingdom, HP2 7DN Walkmill Place (Cannock) Management Company Limited ** Queensway House, 11 Queensway, New Milton, Hampshire, England, BH25 5NR Walstead Park(Lindfield) Residents Management Company Limited One Eleven, Edmund Street, Birmingham, West Midlands, United Kingdom, B3 2HJ Walton Peaks (Chesterfield) Management Company Limited RMG House, Essex Road, Hoddesdon, Hertfordshire, England, EN11 0DR Water Colour Management Company Limited Vantage Point, 23 Mark Road, Hemel Hempstead, Hertfordshire, England, HP2 7DN Watermans Park (Gravesend) Residents Management Company Limited Gateway House, 10 Coopers Way, Southend-on-Sea, Essex, United Kingdom, SS2 5TE Watersplash Lane Management Company Limited Countryside House The Drive, Great Warley, Brentwood, Essex, England, CM13 3AT Wendelburie Rise (Stanton Cross) Management Ltd 11 Little Park Farm Road, Fareham, England, PO15 5SN Westwood Point (Thanet) Management Company Limited Lees House, 21-33 Dyke Road Dyke Road, Brighton, England, BN1 3FE White Willows Management Company Limited Queensway House, 11 Queensway, New Milton, Hampshire, England, BH25 5NR Whitehill Management Company (Newton Abbot) Limited Vantage Point, 23 Mark Road, Hemel Hempstead, England, HP2 7DN Whitehouse Park (M Keynes) Management Limited 11 Little Park Farm Road, Fareham, England, PO15 5SN Whitelands Way (Bicester ) Management Company Limited 11 Little Park Farm Road, Fareham, England, PO15 5SN Whiteley Meadows Northern Ph1 Limited Vantage Point, 23 Mark Road, Hemel Hempstead, Hertfordshire, England, HP2 7DN Whiteley Meadows Southern Limited Vantage Point, 23 Mark Road, Hemel Hempstead, Hertfordshire, England, HP2 7DN Wilford Fields Management Company Limited ** Queensway House, 11 Queensway, New Milton, Hampshire, England, BH25 5NR Wilton Gate Management Company Limited Vistry Western Linden House, Jacobs Building, Berkeley Place, Bristol, Avon, United Kingdom, BS8 1EH Wincanton Management Company Limited 11 Tower View Kings Hill, West Malling, United Kingdom, ME19 4UY Wirral (Carlett Park) Management Company Limited 11 Little Park Farm, Fareham, England, PO15 5SN Woodston Mews (Peterborough) Management Company Limited RMG House, Essex Road, Hoddesdon, England, EN11 0DR Woodland Park (Costessey) Management Company Ltd Gateway House, 10 Coopers Way, Southend-on-Sea, Essex, SS2 5TE Woodlands (Abergavenny) Management Company Limited 11 Coed Y Brenin, Llantilio Pertholey, Abergavenny, Monmouthshire, United Kingdom, NP7 6PY Woolley Grange Development Management Company Limited RMG House, Essex Road, Hoddesdon, Hertfordshire, EN11 0DR Wootton (Hall End Road) Management Limited 11 Little Park Farm Road, Fareham, England, PO15 5SN Wroughton Management Company Limited Queensway House, 11 Queensway, New Milton, Hampshire, England, BH25 5NR Wychwood H Management Company Limited 11 Little Park Farm Road, Fareham, England, PO15 5SN Yapton View Management Company Limited 11 Tower View, Kings Hill, West Malling, Kent, United Kingdom, ME19 4UY York Road (Maidenhead) Management Limited Countryside House, The Drive, Brentwood, Essex, CM13 3AT",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
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},
"fact-428": {
"value": "JOINT VENTURES As at 31 December 2023 the Group had an interest in the following 123 joint ventures which have been equity accounted to 31 December 2023 and are registered and operate in England and Wales. Ownership interest in ordinary shares % Ownership interest in ordinary shares % Registered Office Country of incorporation 2023 2022 Registered Office Country of incorporation 2023 2022 Acton Gardens LLP\u2020 16 UK 50 50 Develop Warwickshire LLP \u2020 16 UK 50 50 Belmont Street JV LLP\u2020 1 UK 50 50 Develop Warwickshire (Nominee) Limited 16 UK 50 50 Beverley South Developments Limited\u2020 1 UK 50 50 Europa Way JV LLP\u2020 1 UK 50 50 Bishops Park Limited 1 UK 50 50 Evolution (Saffron Walden) LLP\u2020 1 UK 50 50 Boorley Green LLP\u2020 1 UK 50 50 Evolution (Shinfield) LLP\u2020 1 UK 50 50 Bovis Homes Cambourne West LLP\u2020 1 UK 50 50 Evolution Gateshead Developments LLP\u2020 1 UK 50 50 Bovis Latimer (Sherford) LLP\u2020 1 UK 50 50 Evolution Morpeth LLP\u2020 1 UK 50 50 Bracknell Forest Cambium Partnership LLP\u2020 16 UK 50 50 Evolution Newhall LLP\u2020 1 UK 50 50 Brenthall Park (Commercial) Limited\u2020 16 UK 50 50 Gallions 2A Developments LLP\u2020 11 UK 50 50 Brenthall Park (Infrastructure) Limited\u2020 16 UK 50 50 Gallions New LLP\u2020 11 UK 50 - Brenthall Park (Three) Limited\u2020 16 UK 50 50 Gateshead Regeneration LLP\u2020 1 UK 25 25 Brenthall Park Limited\u2020 16 UK 50 50 Glen Parva JV LLP\u2020 1 UK 50 50 Bromley Regeneration (Calverley Close) LLP\u2020 16 UK 50 50 Grange Walk LLP\u2020 1 UK 50 50 Bromley Regeneration (Pike Close) LLP\u2020 16 UK 50 50 Greenwich Millennium Village Limited 16 UK 50 50 Brookmill Meadows LLP \u2020 16 UK 50 - Heath Farm Lane LLP\u2020 1 UK 50 50 Cambridge Road (RBK) LLP\u2020 16 UK 50 50 IIH Oak Investors LLP 4 UK 26 26 Camden Development Partnership LLP\u2020 16 UK 50 50 Kier Countryside Holdings 1 LLP \u2020 16 UK 50 - Cedar House Securities Limited 13 UK 50 50 Kier Countryside Holdings 2 LLP \u2020 16 UK 50 - Clapham Park (Metropolitan Countryside) LLP\u2020 16 UK 50 50 Kilnwood Vale LLP\u2020 1 UK 50 50 Countryside 27 Limited\u2020 16 UK 50 50 Lea Castle JV LLP\u2020 1 UK 50 50 Countryside Annington (Mill Hill) Limited\u2020 16 UK 50 50 Linden (Avery Hill) LLP\u2020 1 UK 50 50 Countryside Clarion (Eastern Quarry) LLP\u2020 16 UK 50 50 Linden (Basingstoke) Limited 1 UK 50 50 Countryside L&Q (Beaulieu) LLP\u2020 16 UK 50 50 Linden (Battersea Bridge Road) LLP 1 UK 50 50 Countryside L&Q (North East Chelmsford) LLP\u2020 16 UK 50 50 Linden (Biddenham) LLP\u2020 1 UK 50 50 Countryside L&Q (Oaks Village) LLP\u2020 16 UK 50 50 Linden (Brampton) LLP\u2020 1 UK 50 50 Countryside Maritime Limited\u2020 16 UK 50 50 Linden (Enfield) LLP\u2020 1 UK 50 50 Countryside Neptune LLP\u2020 16 UK 50 50 Linden (Hartfield Road) LLP\u2020 1 UK 50 50 Countryside Places for People (Lower Herne) LLP\u2020 16 UK 50 50 Linden (Manse Farm) LLP\u2020 1 UK 50 50 Countryside Properties (Accordia) Limited\u2020 3 UK 50 50 Linden (Mowbray View 2) LLP\u2020 1 UK 50 50 Countryside Properties (Bicester) Limited \u2020 16 UK 29 29 Linden (Northstowe) LLP\u2020 1 UK 50 50 Countryside Properties (Booth Street 2) Limited\u2020 16 UK 39 39 Linden (Rainham) LLP\u2020 1 UK 50 50 Countryside Properties (Merton Abbey Mills) Limited\u2020 16 UK 50 50 Linden (Sayers Common) LLP\u2020 1 UK 50 50 Countryside Sovereign Swindon LLP\u2020 16 UK 50 50 Linden (Vencourt) LLP\u2020 1 UK 50 50 Crest/Vistry (Epsom) LLP\u2020 14 UK 50 50 Linden (York Road) LLP\u2020 1 UK 50 50 Crewe Lane Kenilworth JV LLP\u2020 1 UK 50 50 Linden and Dorchester Limited\u2020 1 UK 50 50 D R 4 Developments LLP\u2020 1 UK 50 50 Linden and Dorchester Portsmouth Limited\u2020 1 UK 50 50 Linden Sovereign Brockworth LLP\u2020 15 UK 50 50 Linden Homes Westinghouse LLP\u2020 15 UK 50 50 Linden Wates (Barrow Gurney) Limited 1 UK 50 50 Opal (Earlsfield) LLP\u2020 1 UK 50 50 Linden Wates (Bricket Wood) Limited 1 UK 50 50 Opal (Silvertown) LLP\u2020 1 UK 50 50 Linden Wates (Cranleigh) Limited 1 UK 50 50 Opal (St Bernard's) LLP\u2020 1 UK 50 50 Linden Wates (Dorking) Limited 1 UK 50 50 Opal Land LLP\u2020 1 UK 50 50 Linden Wates (Horsham) LLP 1 UK 50 50 Overton View LLP \u2020 16 UK 50 - Linden Wates (Kempshott) Limited 1 UK 50 50 Peel Hall JV LLP \u2020 1 UK 50 100 Linden Wates (Lovedean) Limited 1 UK 50 50 Pembers LLP\u2020 1 UK 50 50 Linden Wates (Ravenscourt Park) Limited 1 UK 50 50 Ramsden Regeneration LLP\u2020 1 UK 50 50 Linden Wates (Ridgewood) Limited 1 UK 50 50 Sandymoor JV LLP\u2020 1 UK 50 50 egistered Office Country of incorporation 2023 2022 Registered Office Country of incorporation 2023 2022 Linden Wates (Ringwood) LLP 1 UK 50 50 Shoo 22 Limited\u2020 12 UK 38 38 Linden Wates (Royston) LLP 1 UK 50 50 Signal Park LLP 16 UK 50 - Linden Wates (Salisbury) LLP 1 UK 50 50 Stanton Cross Developments LLP 1 UK 50 50 Linden Wates (The Frythe) Limited 1 UK 50 50 The Piper Building Limited\u2020 1 UK 50 50 Linden Wates (Walberton) LLP 1 UK 50 50 Vistry Latimer Collingtree LLP\u2020 1 UK 50 50 Linden Wates (West Hampstead) Limited 1 UK 50 50 Vistry Wates (Buckingham) LLP\u2020 1 UK 50 50 Linden Wates (Westbury) Limited 1 UK 50 50 Vistry Wates (Leybourne) LLP\u2020 1 UK 50 50 Linden Wates Developments (Chichester) Limited 1 UK 50 50 Vistry Wates (Tenterden) LLP 1 UK 50 - Linden Wates Developments (Folders Meadow) Limited 1 UK 50 50 Vistry Wates (Walshes) LLP 1 UK 50 50 Linden/Downland Graylingwell LLP\u2020 1 UK 50 50 Vistry Wates Finance LLP 1 UK 50 50 Littleport Developments LLP\u2020 1 UK 50 50 Vistry Wates Holdings LLP 1 UK 50 50 Marrco 25 Limited\u2020 16 UK 50 50 Vistry Wates Nominee Limited 1 UK 50 50 Milby Meadows LLP 16 UK 50 - West Bridgford JV LLP\u2020 1 UK 50 50 Northwick Park Developments LLP 1 UK 50 50 Westleigh Cherry Bank LLP\u2020 16 UK 50 50 One Lockleaze LLP\u2020 1 UK 50 50 White Rock Land LLP\u2020 1 UK 50 50 Wilmington Regeneration LLP\u2020 1 UK 50 50 \u2020 Denotes entities where the accounting year end is not 31 December. Significant holdings in undertakings other than subsidiary or joint venture undertakings Registered office Country of incorporation Ownership interest in ordinary shares % 2023 2022 Berkshire Land Limited 1 United Kingdom 33 33 Bishop\u2018s Stortford North Consortium Limited \u2020 5 United Kingdom 33 33 Haydon Development Company Limited \u2020 7 United Kingdom 39 39 Langley Sustainable Urban Extension Limited \u2020 17 United Kingdom 33 - Oxfordshire Land Limited 8 United Kingdom 25 2",
"dimensions": {
"concept": "ifrs-full:DisclosureOfJointVenturesExplanatory",
"language": "en",
"entity": "scheme:2138001KOWN7CG9SLK53",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
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}
}
}