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"concept": "compassgroupplc:TaxReceiptsInRespectOfPriorYearBusinessDisposals",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2021-10-01T00:00:00/2022-10-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact-531": {
"value": "1
Basis of preparation
Introduction
The consolidated financial statements of Compass Group PLC (the
Company) have been prepared on a going concern basis, as discussed
on page 151, in accordance with UK-adopted International
Accounting Standards. The consolidated financial statements have
been prepared under the historical cost convention, as modified by
the revaluation of certain financial instruments.
Consolidation
The consolidated financial statements are prepared in sterling, which
is the functional and reporting currency of the Company.
The consolidated financial statements consolidate the results of the
Company and entities controlled by the Company (its subsidiaries),
and include the Group\u2019s share of the results of its interests in joint
ventures and associates using the equity method.
Subsidiaries are entities over which the Company has control. Control
exists when the Company has power over an entity, exposure to
variable returns from its involvement with an entity and the ability to
use its power over the entity to affect its returns. The existence and
effect of potential voting rights that are currently exercisable or
convertible are also considered when assessing control.
Where necessary, adjustments are made to the financial statements
of subsidiaries, joint ventures and associates to bring the accounting
policies used in line with those used by the Group.
The results of subsidiaries, joint ventures and associates acquired or
disposed of during the year are included in the consolidated income
statement from the effective date of acquisition or up to the effective
date of disposal, as appropriate.
All intra-group transactions, balances, income and expenses are
eliminated on consolidation. Where a subsidiary transacts with a joint
operation of the Group, profits or losses are eliminated to the extent of
the Group\u2019s interest in the relevant joint operation.
In preparing the financial statements of individual companies within
the Group, transactions in currencies other than the companies\u2019
functional currency are recorded at the rates of exchange on the dates
of the transaction. At each balance sheet date, monetary assets and
liabilities that are denominated in foreign currencies are retranslated
at the rates on the balance sheet date. Gains and losses arising on
retranslation are included in the consolidated income statement for
the year, except for where they arise on items taken directly to other
comprehensive income, in which case they are also recognised in the
consolidated statement of comprehensive income.
On consolidation, the assets and liabilities of the Group\u2019s overseas
operations (expressed in their functional currencies, being the
currency of the primary economic environment in which each entity
operates) are translated at the exchange rates on the balance sheet
date. Income and expense items are translated at the average
exchange rates for the period. Exchange differences arising, if any, are
classified as equity and transferred to the Group\u2019s translation reserve.
Such translation differences are recognised as income or expense in
the period in which the operation is disposed of.
Goodwill and fair value adjustments arising on the acquisition of a
foreign entity are treated as assets and liabilities of the foreign entity
and translated at the closing exchange rate.
Significant accounting policies
The significant accounting policies applied in the preparation of these
consolidated financial statements are set out in the relevant notes.
These policies have been applied consistently to all the years
presented, unless otherwise stated.
Significant accounting policies are indicated by the following icon:
Significant accounting policy
Changes in accounting policies
There were no new accounting standards or amendments to existing
standards effective in the current year that had a significant impact on
the Group\u2019s consolidated financial statements. There are a number of
changes to accounting standards, effective in future years, which are
not expected to significantly impact the Group\u2019s consolidated financial
statements.
Judgements
The preparation of the consolidated financial statements requires
management to make judgements in respect of the application of its
accounting policies which impact the reported amounts of assets,
liabilities, income and expenses.
Whilst there are no judgements that management considers to be
critical in the preparation of these financial statements, there is a
significant judgement in respect of the classification of cash payments
relating to contract fulfilment assets in the cash flow statement (see
note 11).
Estimates
The preparation of the consolidated financial statements requires
management to make estimates which impact the reported amounts
of assets, liabilities, income and expenses. These estimates are based
on historical experience and other factors that are believed to be
reasonable under the circumstances. Actual results may differ
from these estimates.
Sources of estimation uncertainty are indicated by the following icon:
Source of estimation uncertainty
Major sources of estimation uncertainty
The Group\u2019s major sources of estimation uncertainty are in relation to
goodwill in the UK cash-generating unit and post-employment benefit
obligations on the basis that a reasonably possible change in key
assumptions could have a material effect on the carrying amounts of
assets and liabilities in the next 12 months (see notes 9 and 24,
respectively).
Other sources of estimation uncertainty
In addition to the major sources of estimation uncertainty, tax has
been identified as another source of estimation uncertainty. Whilst
this is not considered to be a major source of uncertainty as defined
by IAS 1 Presentation of Financial Statements, the recognition and
measurement of certain material assets and liabilities are based on
assumptions and/or are subject to longer-term uncertainties
(see note 6).
Climate change Climate change is identified as a principal risk as its impact on the environment may lead to issues around food sourcing and supply chain continuity in some of the Group\u2019s markets (see page 26). The potential impact of climate change has been assessed with scenario analysis conducted in line with the Task Force on Climate-Related Financial Disclosures (TCFD) recommendations (see pages 51 and 52). In October 2021, the Group announced a commitment to reach climate net zero greenhouse gas (GHG) emissions across its global operations and value chain by 2050 (see page 52). Climate change considerations are indicated by the following icon: Climate change The potential impact of climate change and the Group\u2019s net zero commitments on the following areas has been considered: \u2013 going concern (see below) and viability (see page 31) assessments \u2013 tax (see note 6) \u2013 goodwill (see note 9) \u2013 other intangible assets (see note 10) \u2013 post-employment benefits (see note 24) There was no impact on the reported amounts in the financial statements as a result of this review. Going concern
The Group\u2019s business activities, together with the factors likely to affect its future development, performance and position
are set out in the
report on pages 2 to 55. The financial position of the Group, its cash flows, liquidity position and borrowing facilities are discussed
review on pages 16 to 21.
The directors consider it appropriate to prepare the financial statements on a going concern basis for the reasons stated bel
ow.
At 30 September 2023, the Group\u2019s financing arrangements included sterling and Euro bonds (\u00a32,353m) and US dollar US Private
Placement (USPP) notes (\u00a3851m). In addition, the Group had Revolving Credit Facilities of \u00a32,000m, committed to August 2026,
which
were fully undrawn, and \u00a3680m of cash, net of overdrafts. At the date of approving these consolidated financial statements, t
he liquidity
position of the Group has remained substantially unchanged.
For the purposes of the going concern assessment, the directors have
prepared monthly cash flow projections for the period to
March 2025 (the assessment period) from the most recent three-year strategic plan approved by the Board in November 2023.
consider 18 months to be a reasonable period for the going concern assessment as it enables us to consider the potential impact of
macroeconomic and geopolitical factors over an extended period.
Debt maturities in the going concern period include a $352m (\u00a3288m) USPP note in October 2023, a \u20ac750m (\u00a3651m) Eurobond in
July
2024 and a $100m (\u00a382m) USPP note in December 2024.
The USPP notes are subject to leverage and interest cover covenants which are tested on 31 March and 30 September each year. The Group
met both covenants at 30 September 2023. The Group\u2019s other financing arrangements do not contain any financial covenants.
The cash flow projections show that the Group has significant headroom against its committed facilities and meets its financi
al covenant
obligations under the USPP notes without any
refinancing.
The Group has performed a stress test against the base case to determine the performance level that would result in a reducti
on in
headroom against its committed facilities to nil or a breach of its covenants. The Group\u2019s committed facilities would be reac
hed in the event
that underlying operating profit reduced by more than
60% of the strategic plan level. The directors do not consider this scenario to be likely.
The stress test assumes no share buybacks or new business acquisitions as mitigating actions
, with the exception of the acquisition of
-Manufaktur GmbH which was agreed on 2 November 2023 subject to regulatory approval (see note 33).
Consequently, the directors are confident that the Group and
Parent C
ompany will have sufficient funds to continue to meet their liabilities as
they fall due for at least the period to 31 March 2025 and, therefore, have prepared the financial statements on a going conc
ern basis.
Climate change
Climate change and the Group\u2019s net zero commitments are not expected to have a material impact during the going concern period.
Climate change
Climate change is identified as a principal risk as its impact on the
environment may lead to issues around food sourcing and supply
chain continuity in some of the Group\u2019s markets (see page 26). The
potential impact of climate change has been assessed with scenario
analysis conducted in line with the Task Force on Climate-Related
Financial Disclosures (TCFD) recommendations (see pages 51 and
52). In October 2021, the Group announced a commitment to reach
climate net zero greenhouse gas (GHG) emissions across its global
operations and value chain by 2050 (see page 52).
Climate change considerations are indicated by the following icon:
Climate change
The potential impact of climate change and the Group\u2019s net zero
commitments on the following areas has been considered:
\u2013 going concern (see below) and viability (see page 31) assessments
\u2013 tax (see note 6)
\u2013 goodwill (see note 9)
\u2013 other intangible assets (see note 10)
\u2013 post-employment benefits (see note 24)
There was no impact on the reported amounts in the financial
statements as a result of this review.
Going concern The Group\u2019s business activities, together with the factors likely to affect its future development, performance and position are set out in the Strategic report on pages 2 to 55. The financial position of the Group, its cash flows, liquidity position and borrowing facilities are discussed in the Financial review on pages 16 to 21. The directors consider it appropriate to prepare the financial statements on a going concern basis for the reasons stated bel ow. At 30 September 2023, the Group\u2019s financing arrangements included sterling and Euro bonds (\u00a32,353m) and US dollar US Private Placement (USPP) notes (\u00a3851m). In addition, the Group had Revolving Credit Facilities of \u00a32,000m, committed to August 2026, which were fully undrawn, and \u00a3680m of cash, net of overdrafts. At the date of approving these consolidated financial statements, t he liquidity position of the Group has remained substantially unchanged. For the purposes of the going concern assessment, the directors have prepared monthly cash flow projections for the period to 31 March 2025 (the assessment period) from the most recent three-year strategic plan approved by the Board in November 2023. We consider 18 months to be a reasonable period for the going concern assessment as it enables us to consider the potential impact of macroeconomic and geopolitical factors over an extended period. Debt maturities in the going concern period include a $352m (\u00a3288m) USPP note in October 2023, a \u20ac750m (\u00a3651m) Eurobond in July 2024 and a $100m (\u00a382m) USPP note in December 2024. The USPP notes are subject to leverage and interest cover covenants which are tested on 31 March and 30 September each year. The Group met both covenants at 30 September 2023. The Group\u2019s other financing arrangements do not contain any financial covenants. The cash flow projections show that the Group has significant headroom against its committed facilities and meets its financi al covenant obligations under the USPP notes without any refinancing. The Group has performed a stress test against the base case to determine the performance level that would result in a reducti on in headroom against its committed facilities to nil or a breach of its covenants. The Group\u2019s committed facilities would be reac hed in the event that underlying operating profit reduced by more than 60% of the strategic plan level. The directors do not consider this scenario to be likely. The stress test assumes no share buybacks or new business acquisitions as mitigating actions , with the exception of the acquisition of Hofmann Men\u00fc -Manufaktur GmbH which was agreed on 2 November 2023 subject to regulatory approval (see note 33). Consequently, the directors are confident that the Group and Parent C ompany will have sufficient funds to continue to meet their liabilities as they fall due for at least the period to 31 March 2025 and, therefore, have prepared the financial statements on a going conc ern basis. Climate change Climate change and the Group\u2019s net zero commitments are not expected to have a material impact during the going concern period. Significant accounting policy Segmental information The segmental information presented is consistent with management reporting provided to the Executive Committee (the chief op erating decision maker). The Executive Committee monitors the underlying revenue and operating profit of its three geographical seg ments, North America, Europe and Rest of World, to assess performance and allocate resources. The Group also has a separate segment for ce ntral activities which includes costs in respect of central functions, including finance, legal, commercial, IT and hu man resources. Underlying revenue and operating profit are reconciled to GAAP measures below. Finance costs and income tax expense are managed on a Gro up basis. Revenue Revenue represents income derived from contracts for the provision of food and support services by the Group to customers in exchange for consideration in the normal course of business. The Group\u2019s revenue is comprised of revenues under its contracts with clients. Clients engage the Group to provide food and support services at their locations. Depending on the type of client and service, we are paid either by our client and/or directly by the consumers to whom we have been provided access by our client, such as the client\u2019s employees, visitors, pupils, patients and spectators. Payment terms are set at contract level and vary according to country, sector and individual client. Performance obligations At contract inception, the contract is assessed to identify each promise to transfer either a distinct good or service or a s eries of distinct goods or services that are substantially the same and have the same pattern of transfer to the customer. Goods and services are distinct and accounted for as separate performance obligations in the contract if the customer can benefit from them either on their own o r together with other resources that are readily available to the customer and they are separately iden tifiable in the contract. Transaction price The transaction price is the amount of consideration to which the Group expects to be entitled in exchange for transferring t he promised goods and services to the customer, excluding value added tax and similar sales taxes. For example, the transaction price may be based on a price per meal, which may vary with volume, or could be based on costs incurred plus an agreed management fee. The Group makes a variety of ongoing payments to clients, mainly commissions, concession rentals and reimbursement of utility costs. These are assessed for treatment as consideration paid to customers, and where they are not in exchange for a distinct good or service, they are recognised as a reduction of the transaction price. In addition, the Group may make a payment to a client typically at the start of a contract which is not an investment in service assets and does not generate or enhance the Grou p\u2019s resources. Such payments are reported as prepayments and, as they are not considered to be in exchange for a distinct good or service, they are charged to the income statement as a deduction to revenue recognised over the contract term rather than as a n operating cost. Revenue recognition The Group recognises revenue when its performance obligations are satisfied as control of the goods and services is transferred to the client and/or consumers. In certain cases, clients engage the Group to provide food and support services in a single multi-service contract. Revenue is recognised for each separate performance obligation in respect of food and support services as these are provided. There is little judgement involved in determining if a performance obligation has been satisfied. For each performance obligation in a contract, the Group determines whether it is satisfied over time or at a point in time. The Group has determined that most of its performance obligations are satisfied over time as the client simultaneously receiv es and consumes the benefits provided as the food and/or support services are rendered at the client site. Generally, where the Gro up has the obligation to its clients to make available the provision of food service for a predetermined period, its performance obligat ion represents a series of services delivered over time. Revenue is recognised at the amount which the Group has the right to invoice, where that amount corresponds directly with the value to the customer of the Group\u2019s performance completed to date. Where the Group is contract ed to sell directly to consumers, for example, in a retail caf\u00e9 concession, the performance obliga tion is satisfied at a point in time, namely when the products are sold to the consumer. The nature, amount, timing and uncertainty of revenue and cash flows for performance obligations within a contract that are s atisfied over time and at a point in time are considered to be similar and they are affected by the same economic factors. Operating profit Operating profit is stated after the share of profit after tax of joint ventures and associates, and before finance costs. Specific adjusting items Specific adjusting items are disclosed and described separately in the consolidated financial statements where it is necessar y to do so to provide further understanding of the financial performance of the Group. Specific adjusting items are material items of income or expense that have been shown separately due to the significance of their nature or amount. Further details are provided in note 34. Significant accounting policy Finance income and expenses are recognised in the income statement in the period in which they are incurred . Significant accounting policy Income tax expense comprises current and deferred tax. Tax is recognised in the consolidated income statement except where it relates to items taken directly to the consolidated statement of comprehensive income or equity, in which case it is recognised in the consolidated statement of comprehensive income or equity as appropriate. Current tax Current tax is the expected tax payable on the taxable income for the period, using tax rates that have been enacted or substantively enacted in respect of that period at the balance sheet date. Tax benefits are recognised if it is probable that these will be accepted by the relevant tax authorities. Subsequently, they are reviewed each year to assess whether provisions against full recognition of the benefits are necessary. Deferred tax Deferred tax is provided using the balance sheet liability method, providing for temporary differences between the carrying a mounts of assets and liabilities for financial reporting purposes and the amounts used for tax purposes. Deferred tax liabilities a re generally recognised for all taxable temporary differences and deferred tax assets are recognised to the extent that it is probable that taxable p rofits will be available against which deductible temporary differences can be utilised. Such assets and li abilities are not recognised if the temporary difference arises from the initial recognition of goodwill or from the initial recognition (other than in a business combinat ion) of other assets and liabilities in a transaction that affects neither the taxabl e profit nor the accounting profit. Deferred tax liabilities are recognised for taxable temporary differences arising on investments in subsidiaries and associat es, and interests in joint arrangements, except where the Group is able to control the reversal of the temporary difference and it is probable that the temporary difference will not reverse in the foreseeable future. The carrying amount of deferred tax assets is reviewed at each balance sheet date 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 enacted or substantively enacted tax rates that are expected to apply in the period when th e liability is settled or the asset realised. Deferred tax assets and liabilities are offset against each other when they relate to income taxes levied by the same tax jurisdiction and the Group intends to settle its current tax assets and liabilities on a net basis. Other source of estimation uncertainty The Group has operations in approximately 35 countries. The tax position in each country is often not agreed with the tax authorities until some time after the relevant period end and, if subject to a tax audit, may be open for an extended period. In these circumstances, the recognition of tax liabilities and assets requires management estimation to reflect a variety of factors, including historical experience, interpretations of tax law and the likelihood of settlement. The internatio nal corporate tax environment remains complex and the sustained increase in audit activity from tax authorities means that the potential for tax uncertainties and disputes remains high. Where the final tax outcome of these matters is different from the amounts that were initially recorded, such differences will impact the results in the year in which such determination is made. In addition, the calculation and recognition of temporary differences giving rise to deferred tax assets requires estimates to be made of the extent to which future taxable profits are available against which these temporary differences can be utilised. Uncertain tax positions Tax risk can arise from unclear regulations and differences in interpretation but, most significantly, where tax authorities apply diverging standards in assessing intra-group cross-border transactions. The Group has recognised provisions in respect of uncertain tax positions, none of which is individually material. In determining such liabilities, the Group assesses the range of potential outcomes and estimates whether additional tax may be due. The Group is currently subject to audits and reviews in a number of countries that primarily relate to complex corporate tax issues. In March 2022, the UK tax authority indicated that it may seek to challenge aspects of an intra-group refinancing undertaken in 2013. The challenge relates to the deductibility of interest for UK corporation tax purposes for the period from June 2013 to December 2016 on certain loans which formed part of that refinancing. We have continued discussions with the tax authority and the provision, based on a range of possible outcomes, remains unchanged. Our maximum potential liability is \u00a362m of tax and \u00a317m of interest. The Canadian Revenue Agency\u2019s enquiry into an intra-group financing arrangement has been resolved during the year consistent with the provision previously held. The Group does not currently anticipate any material changes to the amounts recorded at 30 September 2023. Other source of estimation uncertainty (continued) Deferred tax assets Deferred tax assets of \u00a3193m (2022: \u00a3230m) include \u00a384m (2022: \u00a395m) relating to the carry forward of unused tax losses. It is considered probable that sufficient taxable profits over a period of between one and five years will be available against which the unus ed tax losses can be utilised. In evaluating whet her sufficient taxable profits will be available in the future, forecasts have been derived from the most recent three- year strategic plan approved by management adjusted for the effect of applicable tax laws and regulations relevant to those f uture taxabl e profits. No reasonably possible change in any of the key assumptions would result in a significant reduction in projected taxable prof its such that the recognised deferred tax assets would not be realised. Climate change Climate change and the Group\u2019s net zero commitments are not expected to have a material impact on taxable profits over the period during which deferred tax assets are expected to be utilised. Significant accounting policy Basic earnings per share is calculated based on profit for the year attributable to equity shareholders and the weighted average number of ordinary shares in issue during the year, which excludes shares held in treasury. Diluted earnings per share is calculated based on the weighted average number of ordinary shares in issue during the year adj usted to assume conversion of all the dilutive potential ordinary shares into ordinary shares. Significant accounting policy Interim dividends are recognised in the financial statements when they are paid. Final dividends, which are subject to approval by the shareholders in a general meeting after the balance sheet date, are not included as a liability in the financial statements. Instead, they are disclosed as a post -balance sheet event and recognised in the financial statements when they are approved (see note 33). Significant accounting policy Goodwill arising on consolidation represents the excess of the cost of acquisition over the fair value of the Group\u2019s share of the identifiable assets and liabilities of the acquired subsidiary at the date of acquisition. Goodwill is tested annually for impairment and is carried at cost less any accumulated impairment losses. Goodwill is allocated to the cash-generating u nits (CGUs) or groups of CGUs that are expected to benefit from the acquisition which is usually the geographical location of the operations of the Group. Goodwill is subsequently monitored and tested for impairment at the level at which it is allocated. G ains and losses on the disposal of businesses take account of the carrying amount of goodwill relating to the business sold, allocated where necessary on the basis of relative fair value, unless another method is determined to be more appropriate. The recoverable amount of a CGU is determined based on value -in-use calculations. If the recoverable amount of a CGU is less than its carrying amount, an impairment loss is recognised in the consolidated income statement which is allocated first to reduce the carrying amount of any goodwill allocated to the CGU and then to the other assets of the CGU pro rata on the basis of the carrying amount of each asset in the CGU. An impairment loss recognised in respect of goodwill is not subsequently reversed. Major source of estimation uncertainty The value in use of the UK CGU is estimated for the purposes of impairment testing based on assumptions, including the most recent three- year strategic plan approved by management, long -term growth rates and discount rates. A reasonably possible change in the assumptions used to derive th is estimate could have a material effect on the carrying amount of goodwill in the UK CGU in the next 12 months. The key assumptions used in the value -in-use calculations, together with sensitivity analysis, are set out below. Climate change The potential impact of climate change and the Group\u2019s net zero commitments on forecast cash flows beyond the Group\u2019s three-year planning period has been considered during impairment testing by including in the sensitivity analysis assumptions consistent with the quantitative scenario analysis performed for the Task Force on Climate -Related Financial Disclosures (see pages 51 and 52). Significant accounting policy Acquisition intangibles Intangible assets acquired as part of a business combination are capitalised at fair value at the date of acquisition and mainly relate to client contracts and brands. Client contract intangibles Client contract intangibles are capitalised at cost and relate to payments made to clients, typically at the start of a contr act, to obtain the right to generate significant consumer revenue through the provision of food services at the client site. Computer software Software licences acquired for use by the Group are capitalised at cost, including the cost of purchasing the licence and the directly attributable cost of bringing the software application to use. Software -as-a-Service (SaaS) arrangements are service contracts providing the Group with the right to access the cloud provider\u2019s software over the contract period. As such, the Group does not receive a software intangible asset at the contract commenceme nt date. Implementation services are assessed to determine whether they are distinct from the underlying use of the software. Where implementation services are not distinct, the cost is expensed as incurred. Where implementation services are distinct, an i ntangible asset is recognised if it satisfies the conditions for recognition as an intangible asset in accordance with IAS 38 Intangible Assets, otherwise the co st is expensed as incurred. Trademarks and licences Trademarks and licences are capitalised at cost. Amortisation and impairment The method of amortisation reflects the pattern in which the economic benefits of the asset are expected to be consumed. The following methods are applied: \u2013 acquisition intangibles: straight line over the life of the contract, including the renewal period where appropriate. The typical useful lives range from 2 to 20 years. \u2013 client contract intangibles: straight line over the life of the contract. The typical useful lives range from 3 to 5 years. \u2013 computer software: straight line or a method which better reflects the pattern in which the economic benefits of the asset are expected to be consumed. The typical useful lives range from 3 to 10 years. \u2013 trademarks and licences: straight line over the term of the trademark or licence. Other intangible assets are tested for impairment if there are any indicators of impairment. Climate change In the event that there are indicators of impairment in respect of long-life acquisition intangibles, the potential impact of climate change and the Group\u2019s net zero commitments on forecast cash flows beyond the Group\u2019s three -year planning period is considered during impairment testing by including in the sensitivity analysis assumptions consistent with the quantitative scenario analysis performed for the Task Force on Climate -Related Financial Disclosures (see pages 51 and 52). Significant accounting policy Contract fulfilment assets Costs incurred in the fulfilment of the Group\u2019s obligations to the client under the contract include contributions towards se rvice assets, such as kitchen and restaurant fit-out costs and equipment, which are capitalised as contract fulfilment assets. Contract fulfilment assets originate when payments are made, normally up front at the start of the client contract, that provide enhanced resources to the Group over the contract term. Contract fulfilment costs covered within the scope of another accounting standard, such as property, plant and equipment and intangible assets, are not capitalised as contract fulfilment assets, but are treated according to other standards. Costs to obtain contracts Costs incurred during the bidding period, prior to a contract being awarded, are expensed to the income statement. Costs incu rred in securing the contract after preferred bidder status has been obtained are generally expensed as incurred, unless they fulfi l the conditions for capitalisation as an asset. The incremental costs to obtain a contract with a customer, such as commissions to the salesforce, are capitalised if it is e xpected that those costs will be recoverable. Only commissions directly attributable to an individual contract award are capitalise d, while commissions payable due to multiple contract wins or due to a portfolio of client contracts are expensed as incurred as they cannot be directly a ttributable to an identified contract. Costs to obtain contracts that would have been incurred regardl ess of whether the contract was obtained are recognised as an expense in the period. Amortisation and impairment Contract fulfilment assets are amortised on a straight -line basis over the shorter of the life of the client contract and the useful economic life of the assets. The amortisation charge is included in operating costs. Capitalised costs to obtain contracts are unwound over the life of the client contract as an expense. Contract fulfilment assets and capitalised costs to obtain contracts are reviewed annually to identify indicators of impairme nt. Whenever impairment indicators exist, the Group determines the recoverability of the contract fulfilment assets and capitalised costs to obtain contracts by comparing their carrying amount to the remaining amount of consideration that the Group expects to receive less the costs that relate to providing services under the relevant contract. Significant accounting policy At the inception of a contract, the Group assesses whether the contract is, or contains, a lease. A contract is, or contains, a lease if it conveys the right to control the use of an identified asset for a period of time in exchange for consideration. Cont rol is conveyed where the Group has both the right to direct the identified asset\u2019s use and to obtain substantially all the economic benefits from that use. The Group allocates the consideration in the contract to each lease and non -lease component. The non-lease component, where it is separately identifiable, is not included in the right -of-use asset. When a contract is or contains a lease, the Group recognises a right -of-use asset and a corresponding lease liability at the lease commencement date with respect to all lease arrangements in which it is the lessee, except for leases of low -value assets with an initial fair value less than approximately \u00a35,000 and short -term leases of 12 months or less. For these leases, the lease payments are charged to the income statement as an operating expense on a straight -line basis over the period of the lease. The lease term is the non -cancellable period beginning at the contract commencement date plus periods covered by an option to extend the lease, if it is reasonably certain that the Group will exercise the option, and periods covered by an option to termina te the lease, if it is reasonably certain that the Group will not exercise this option. Right -of-use assets The right -of-use asset is initially measured at cost, comprising the initial lease liability adjusted for any lease payments already made, plus any initial direct costs incurred and an estimate of restoration costs, less any lease incentives received. Depreciation and impairment The right -of-use asset is depreciated on a straight-line basis over the shorter of the lease term or the useful life of the underlying asset. The estimated useful lives of right -of-use assets are determined on the same basis as those of property, plant and equipment. The right-of-use asset is tested for impairment if there are any indicators of impairment. Lease liabilities The lease liability is measured at the present value of the lease payments that are reasonably certain and not paid at the co mmencement date, discounted at the incremental borrowing rate specific to the term, country and start date of the lease. The lease liability is subsequently measured at amortised cost using the effective interest method. The lease liability is remeasured, with a corresponding adjus tment to the right -of-use asset, by discounting the revised lease payments as follows: \u2013 using the initial discount rate at the commencement of the lease when lease payments change as a result of changes to residual value guarantees and changes in an index other than a floating interest rate \u2013 using a revised discount rate when lease payments change as a result of the Group\u2019s reassessment of whether it is reasonably certain to exercise a purchase, extension or termination option, changes in the lease term or as a result of a change in floating interest rates Variable lease payments that are not included in the measurement of the lease liability are recognised in the consolidated in come statement in the period in which the event or condition that triggers payment occurs. Significant accounting policy Freehold land is carried at cost and is not depreciated. All other property, plant and equipment assets are carried at cost less accumulated depreciation and any recognised impairment in value. When assets are sold, the difference between the sales proceeds and the carrying amount of the assets is recognised in the consolidated income statement. Depreciation and impairment Depreciation is provided on a straight -line basis over the anticipated useful lives of the assets. The following rates are applied for the Group: freehold buildings: 2% per annum; plant and machinery: 8% to 33% per annum; and fixtures and fittings: 8% to 3 3% per annum. Property, plant and equipment is tested for impairment if there are any indicators of impairment. Significant accounting policy Joint arrangements are entities in which the Group holds an interest on a long-term basis and which are jointly controlled by the Group and other entities under a contractual agreement. The Group accounts for its own share of assets, liabilities, revenues and expen ses measured according to the terms of the agreements covering joint operations. A joint venture is a joint arrangement whereby the parties that have joint control of the arrangement have rights to the net assets of the arrangement. An associate is an undertaking that is not a subsidiary or joint arrangement over which the Group has significant influence a nd can participate in financial and operating policy decisions. Joint ventures and associates are accounted for using the equity method. The consolidated income statement includes the Group \u2019s share of the results of joint ventures and associates and the consolidated balance sheet includes the Group\u2019s share of their net assets. Investments in associates include goodwill identified on acquisition and are carried in the consolidated balance sheet at cost plus post- acquisition changes in the Group\u2019s share of the net assets of the associate, less any impairment in value. Significant accounting policy Other investments comprising debt and equity instruments are recognised at fair value plus direct transaction costs. Debt instruments are classified at fair value through other comprehensive income. Gains and losses arising from changes in fa ir value are recognised directly in other comprehensive income, except for impairment gains or losses, interest income and foreign exchange gains and losses, which are recognised in the income statement. When the debt instrument is derecognised, cumulative amounts in other comprehensive income are reclassified to the income statement. Equity investments have been irrevocably designated at fair value through other comprehensive income. Gains and losses arisin g from changes in fair value are recognised directly in other comprehensive income, and are not subsequently reclassified to the Gr oup income statement, including on derecognition. Impairment losses are not recognised separately from other changes in fair value. Divi dends are recognised in the consolidated income statement when the Group\u2019s right to receive payment is established. Other investments that are not equity investments, whose cash flows are not solely principal and interest or are not held in order to collect contractual cash flows, are classified and measured at fair value through profit and loss. Investments are include d in non-current assets unless management intends to dispose of the investment within 12 months of the balance sheet date. Significant accounting policy The carrying value of all trade receivables is recorded at amortised cost and reduced by provisions for impairment, which are measured at an amount equal to lifetime expected credit losses. In determining credit risk, the Group considers reasonable and supportable information that is relevant and available without undue cost or effort. This includes both quantitative and qualitative information and analy sis based on the Group\u2019s histor ical experience and forward-looking information. Significant accounting policy Inventories are valued at the lower of cost and net realisable value. Cost is calculated using either the weighted average price or the first in, first out method as appropriate to the circumstances. Net realisable value is the estimated selling price in the ordinary course of business, less applicable variable selling expenses. Agreed discounts relating to inventories are credited to the income statement in cost of sales as the goods are consumed. Rebates relating to items purchased, but still held at the balance sheet date, are deducted from the carrying value of these items so that the cost of inventories is recorded net of applicable rebates. Significant accounting policy Cash and cash equivalents comprise cash at bank and in hand, money market funds and short-term deposits with an original maturity of three months or less. Cash and overdrafts are presented on a net basis in cash and cash equivalents when the Group has a lega lly enforceable right to set off the balances and it regularly settles the balances on a net basis. Bank overdrafts classified as borrowings (see note 19) are an integral part of the Group\u2019s cash management and are included i n cash and cash equivalents in the consolidated cash flow statement. Significant accounting policy Borrowings are recognised initially at fair value, net of transaction costs incurred. Borrowings are subsequently stated at amortised cost unless they are part of a fair value hedge accounting relationship. Borrowings that are part of a fair value hedge accounting relationship are measured at amortised cost adjusted for the fair value attributable to the risk being hedged. Significant accounting policy Derivative financial instruments and hedge accounting The Group uses derivative financial instruments, such as forward currency contracts and interest rate swaps, to hedge the risks associated with changes in foreign exchange rates and interest rates. Such derivative financial instruments are initially measured at fa ir value on the contract date and are remeasured to fair value at subsequent reporting dates. The use of financial derivatives is governed by the Group\u2019s policies approved by the Board that provide written principles on the use of financial derivatives consistent with the Group\u2019s risk management strategy. The Group does not use derivative financial instruments for speculative purposes. The fair value of forward currency contracts is calculated by reference to current forward exchange rates for contracts with similar maturity profiles. The fair value of interest rate swaps is determined by reference to market values for similar instrument s. For the purpose of hedge accounting, hedges are classified as either fair value hedges when they hedge the exposure to change s in the fair value of a recognised asset or liability or an unrecognised firm commitment, or net investment hedges where they hedg e the exposure to foreign currency arising from a net investment in foreign operations. On adoption of IFRS 9 Financial Instruments, the Group elected to continue to apply hedge accounting guidance in IAS 39 Finan cial Instruments: Recognition and Measurement. Fair value hedges In relation to fair value hedges which meet the conditions for hedge accounting, any gain or loss from remeasuring the hedging instrument at fair value is recognised immediately in the consolidated income statement. Any gain or loss on the hedged item attr ibutable to the hedged risk is adjusted against the carrying amount of the hedged item and recognised in the consolidated income statement. Where the adjustment is to an unrecognised firm commitment, an asset or liability is recognised on the balance sheet . When the hedged transaction occurs, that asset or liability is recognised in the initial measurement of the acquisition cost and carrying amount of the asset or liability. Where the adjustment is to the carrying amount of a hedged interest -bearing financial instrument, the adjustment is amortised to the net profit and loss such that it is fully amortised by maturity. When fair value hedge accounting is discontinued, any adjustment to the carrying amount of the hedged item for the designated risk for interest -bearing financial instruments is amortised to profit or loss, with amortisation commencing no later than when the hedged item ceases to be adjusted. Net investment hedges The Group uses foreign currency -denominated debt, forward currency contracts and cross currency swaps to partially hedge against the change in the sterling value of its foreign currency denominated net assets due to movements in foreign exchange rates. The Group designates these as a hedge of its net investments in foreign operations and recognises the gains or losses on the retranslat ion of the borrowings in other comprehensive income. If the Group uses derivatives as the hedging instrument, the effective portion of the hedge is recognised in other comprehensive income, with any ineffective portion being recognised immediately in the income statement. Exchange differences arising from a monetary item receivable from or payable to a Group foreign operation, the settlement of which is neither planned nor likely in the foreseeable future, are considered to form part of a net investment in a foreign operation and are recognised directly in equity in the translation reserve. Gains and losses accumulated in other comprehensive income are recycled through the consolidated income statement on disposal of the foreign operation. For derivative financial instruments that do not qualify for hedge accounting, any gains or losses arising from changes in fa ir value are taken directly to the consolidated income statement in the period. Hedge accounting is discontinued when the hedging instrument expires or is sold, terminated or exercised, or no longer qualifies for hedge accounting. Significant accounting policy Financial assets and liabilities are recognised on the Group\u2019s balance sheet when the Group becomes a party to the contractual provisions of the instrument and derecognised when it ceases to be party to such provisions. Financial assets are classified as current if they are expected to be received within 12 months of the balance sheet date. Financial liabilities are classified as current if they are legally due to be paid within 12 months of the balance sheet date. Financial assets and liabilities, including derivative financial instruments, denominated in foreign currencies are translate d into sterling at period -end exchange rates. Financial assets are classified as either fair value through profit and loss, fair va lue through other comprehensive income or amortised cost. Classification and subsequent remeasurement depends on the Group\u2019s business model for managing the financial asset and its cash flow characteristics. Assets that are held for collection of contractu al cash flows, where those cash flows represent solely payments of principal and interest, are measured at amortised cost. Significant accounting policy Trade and other payables are initially recognised at fair value, including transaction costs, and subsequently carried at amortised cost. Trade payables are not interest -bearing and are stated at their nominal value. The Group evaluates supplier arrangements against a number of indicators to assess if the liability has the characteristics o f a trade payable or should be classified as borrowings. This assessment considers the commercial purpose of the arrangement, whether the payment terms are similar to customary payment terms, whether the Group is legally discharged from its obligation towards the supplier before the end of the original payment term and the Group\u2019s involvement in agreeing terms between the bank and the supplier. Contingent consideration recognised in a business combination is subsequently measured at fair value through the income state ment. Significant accounting policy Provisions are recognised when the Group has a present obligation as a result of a past event, it is probable that the Group will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation. Provisions are meas ured at the directors\u2019 best estimate of the cost of settling these liabilities and are discounted to present value where the effect is material using the discount rate applicable to the liability. Significant accounting policy Pension obligations The Group operates two types of pension plans: \u2013 defined contribution plans where the Group makes contributions to a member\u2019s pension plan, but has no further payment obligations once the contributions have been paid \u2013 defined benefit plans which provide pension payments upon retirement to members as defined by the plan rules For defined contribution plans, the Group pays contributions to separately administered pension plans. The contributions paya ble by the Group are charged to the consolidated income statement when they are due. Payments made to state -managed schemes are treated as payments to defined contribution plans where the Group\u2019s obligations under the plans are equivalent to those arising in a defined contribution pension plan. For defined benefit plans, the calculation of the defined benefit obligation is performed half -yearly by a qualified actuary using the projected unit credit method. A current service cost is recognised which represents the expected present value of the def ined benefit pension entitlement earned by members in the period. The consolidated balance sheet reflects a net asset or net liability for each de fined benefit pension plan. The net asset or liability recognised is the present value of the defined benefit obligation discounted using the yields on high- quality corporate bonds, less the fair value of plan assets (at bid price), if any. If the fair value of the plan assets exce eds the defined benefit obligation, a pension surplus is only recognised if the Grou p considers that it has an unconditional right to a refund. For the UK defined benefit plan, the Group considers that it has an unconditional right to a refund of a surplus, assuming th e gradual settlement of the plan liabilities over time until all members have left the plan. The trustees cannot unconditionally wi nd up the plan or use the surplus to enhance member benefits without employer consent. The Group\u2019s judgement is that these trustee rights do not pr event the Group from recognising an unconditional right to a refund and therefore a surplus. Net interest income (if a plan is in surplus) or net interest expense (if a plan is in deficit) is calculated using yields on high-quality corporate bonds and recognised in the consolidated income statement. Remeasurements, which include gains and losses as a result of changes in actuarial assumptions, the effect of the limit on th e plan surplus (if any) and returns on plan assets (other than amounts included in net interest) are recognised in the consolidated statement of comprehensive income in the period in which they occur. Remeasurements are not reclassified to profit or loss in subsequent periods. Other post -employment obligations Some Group companies provide other post -employment benefits. The expected costs of these benefits are accrued over the period of employment using a similar basis to that used for defined benefit pension schemes. Actuarial gains and losses are recognised immediately in the consolidated statement of comprehensive income. The non -qualified deferred compensation plan in the US (Rabbi Trust) does not meet the definition of a defined contribution plan under IAS 19 and is, therefore, accounted for as a defined benefit plan. Major source of estimation uncertainty The present value of defined benefit liabilities is estimated based on actuarial assumptions determined with independent actuarial advice, including discount rates, inflation, pension and salary increases, and mortality and other demographic assumptions. A reasonably possible change in the assumptions used to derive these estimates could have a material effect on the present value of defined benefit liabilities in the next 12 months. The key assumptions used to value the liabilities, together with sensitivi ty analysis, are set out below. Climate change Plan assets The trustees of the Compass Group Pension Plan (UK Plan), the Group\u2019s largest defined benefit plan, have integrated climate change considerations into their long -term decision-making and reporting processes across all classes of assets, actively engaging with all fund and portfolio managers. Defined benefit obligations The actuarial assumptions used to calculate the present value of defined benefit obligations comprise financial and demograph ic assumptions. The key financial assumptions are discount rates and inflation and, as these reflect long -term market expectations, they implicitly reflect the market\u2019s expectations of the potential impact of climate change. The directors have considered the pot ential impact of climate change on demographic assumption s, in particular on the long-term mortality assumptions and, at the present time, do not believe that there is sufficient evidence to require a change in the assumptions used in the calculation of the defined benefit liabi lities. The directors will continue to monitor any potential future impact on the assumptions used. Significant accounting policy Equity instruments issued by the Company are recorded at the proceeds received, net of direct issue costs. Significant accounting policy The Group issues equity-settled share-based payments to certain employees which are measured at fair value at the date of grant using option pricing models. The fair value is expensed on a straight- line basis over the vesting period based on the Group\u2019s estimate of the number of shares expected to vest. Significant accounting policy Business acquisitions The acquisition of subsidiaries is accounted for using the purchase method. The cost of acquisition is measured at the aggreg ate of the fair values, at the date of exchange, of assets given, liabilities incurred or assumed and equity instruments issued. Identifiable assets acquired and liabilities and contingent liabilities assumed are recognised at the fair values at the acqu isition date, except for non -current assets (or disposal groups) that are classified as held for sale which are recognised and measured at fair value less costs to sell. The cost of the acquisition in excess of the Group\u2019s interest in the net fair value of the identifiable net assets acquired is recorded as goodwill. If the cost of the acquisition is less than the fair value of the net assets of the subsidiary acquired, th e difference is recognised directly in the consolidated income statement. Where not all the equity of a subsidiary is acquired, the non -controlling interest is recognised at the non-controlling interest\u2019s proportionate share of the net assets of the subsidiary. Put options over non -controlling interests are recognised as a financial liability measured at fair value which is re -evaluated at each year-end with a corresponding entry in the non-controlling interest put options reserve. Business disposals The Group ceases to consolidate a subsidiary when it has lost control. Upon losing control of a subsidiary, a gain or loss is recognised in the consolidated income statement which includes any cumulative currency translation differences previously recognis ed in other comprehensive income. Any retained interest in the entity is remeasured to its fair value, with the change in carrying amount recognised in profit or loss. Assets held for sale Non -current assets and disposal groups are classified as held for sale if the carrying amount will be recovered through a sale transaction rather than through continuing use. This condition is regarded as met only when the sale is highly probable, manageme nt is committed to a sale plan, the asset is available for immediate sale in its present condition and the sale is expected to be completed within one year from the date of classification. Assets held for sale are measured at the lower of carrying value and fair value less costs to sell. Goodwill is allocated to the held for sale business on a relative fair value basis where this business forms part of a larger CGU. Investments in joint ventures and associates that have been classified as held for sale are no longer accounted for using the equity method. If the non -current asset or disposal group that ceases to be classified as held for sale is a subsidiary, joint venture or associate, prior year comparatives are restated for the periods since classification as held for sale and accounted for retrospective ly. Significant accounting policy Provisions for legal and other claims are recognised when the Group has a present obligation as a result of a past event, it is probable that the Group will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation. Where it is possible that a settlement will be reached or it is not possible to make a reliable estimate of the amount of the obligation, no provision is recognised, but appropriate disclosure as a contingent liability is made. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-565": {
"value": "The consolidated financial statements of Compass Group PLC (the Company) have been prepared on a going concern basis, as discussed on page 151, in accordance with UK-adopted International Accounting Standards. The consolidated financial statements have been prepared under the historical cost convention, as modified by the revaluation of certain financial instruments. ",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-566": {
"value": "Consolidation The consolidated financial statements are prepared in sterling, which is the functional and reporting currency of the Company. The consolidated financial statements consolidate the results of the Company and entities controlled by the Company (its subsidiaries), and include the Group\u2019s share of the results of its interests in joint ventures and associates using the equity method. Subsidiaries are entities over which the Company has control. Control exists when the Company has power over an entity, exposure to variable returns from its involvement with an entity and the ability to use its power over the entity to affect its returns. The existence and effect of potential voting rights that are currently exercisable or convertible are also considered when assessing control. Where necessary, adjustments are made to the financial statements of subsidiaries, joint ventures and associates to bring the accounting policies used in line with those used by the Group. The results of subsidiaries, joint ventures and associates acquired or disposed of during the year are included in the consolidated income statement from the effective date of acquisition or up to the effective date of disposal, as appropriate. All intra-group transactions, balances, income and expenses are eliminated on consolidation. Where a subsidiary transacts with a joint operation of the Group, profits or losses are eliminated to the extent of the Group\u2019s interest in the relevant joint operation. In preparing the financial statements of individual companies within the Group, transactions in currencies other than the companies\u2019 functional currency are recorded at the rates of exchange on the dates of the transaction. At each balance sheet date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates on the balance sheet date. Gains and losses arising on retranslation are included in the consolidated income statement for the year, except for where they arise on items taken directly to other comprehensive income, in which case they are also recognised in the consolidated statement of comprehensive income. On consolidation, the assets and liabilities of the Group\u2019s overseas operations (expressed in their functional currencies, being the currency of the primary economic environment in which each entity operates) are translated at the exchange rates on the balance sheet date. Income and expense items are translated at the average exchange rates for the period. Exchange differences arising, if any, are classified as equity and transferred to the Group\u2019s translation reserve. Such translation differences are recognised as income or expense in the period in which the operation is disposed of. Goodwill and fair value adjustments arising on the acquisition of a foreign entity are treated as assets and liabilities of the foreign entity and translated at the closing exchange rate. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-590": {
"value": "The consolidated financial statements are prepared in sterling, which is the functional and reporting currency of the Company. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-592": {
"value": "Subsidiaries are entities over which the Company has control. Control exists when the Company has power over an entity, exposure to variable returns from its involvement with an entity and the ability to use its power over the entity to affect its returns. The existence and effect of potential voting rights that are currently exercisable or convertible are also considered when assessing control. Where necessary, adjustments are made to the financial statements of subsidiaries, joint ventures and associates to bring the accounting policies used in line with those used by the Group. The results of subsidiaries, joint ventures and associates acquired or disposed of during the year are included in the consolidated income statement from the effective date of acquisition or up to the effective date of disposal, as appropriate. Significant accounting policy Joint arrangements are entities in which the Group holds an interest on a long-term basis and which are jointly controlled by the Group and other entities under a contractual agreement. The Group accounts for its own share of assets, liabilities, revenues and expen ses measured according to the terms of the agreements covering joint operations. A joint venture is a joint arrangement whereby the parties that have joint control of the arrangement have rights to the net assets of the arrangement. An associate is an undertaking that is not a subsidiary or joint arrangement over which the Group has significant influence a nd can participate in financial and operating policy decisions. Joint ventures and associates are accounted for using the equity method. The consolidated income statement includes the Group \u2019s share of the results of joint ventures and associates and the consolidated balance sheet includes the Group\u2019s share of their net assets. Investments in associates include goodwill identified on acquisition and are carried in the consolidated balance sheet at cost plus post- acquisition changes in the Group\u2019s share of the net assets of the associate, less any impairment in value. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-589": {
"value": "Subsidiaries are entities over which the Company has control. Control exists when the Company has power over an entity, exposure to variable returns from its involvement with an entity and the ability to use its power over the entity to affect its returns. The existence and effect of potential voting rights that are currently exercisable or convertible are also considered when assessing control. Where necessary, adjustments are made to the financial statements of subsidiaries, joint ventures and associates to bring the accounting policies used in line with those used by the Group. The results of subsidiaries, joint ventures and associates acquired or disposed of during the year are included in the consolidated income statement from the effective date of acquisition or up to the effective date of disposal, as appropriate. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-625": {
"value": "Where necessary, adjustments are made to the financial statements of subsidiaries, joint ventures and associates to bring the accounting policies used in line with those used by the Group. The results of subsidiaries, joint ventures and associates acquired or disposed of during the year are included in the consolidated income statement from the effective date of acquisition or up to the effective date of disposal, as appropriate. Significant accounting policy Joint arrangements are entities in which the Group holds an interest on a long-term basis and which are jointly controlled by the Group and other entities under a contractual agreement. The Group accounts for its own share of assets, liabilities, revenues and expen ses measured according to the terms of the agreements covering joint operations. A joint venture is a joint arrangement whereby the parties that have joint control of the arrangement have rights to the net assets of the arrangement. An associate is an undertaking that is not a subsidiary or joint arrangement over which the Group has significant influence a nd can participate in financial and operating policy decisions. Joint ventures and associates are accounted for using the equity method. The consolidated income statement includes the Group \u2019s share of the results of joint ventures and associates and the consolidated balance sheet includes the Group\u2019s share of their net assets. Investments in associates include goodwill identified on acquisition and are carried in the consolidated balance sheet at cost plus post- acquisition changes in the Group\u2019s share of the net assets of the associate, less any impairment in value. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-615": {
"value": "Where necessary, adjustments are made to the financial statements of subsidiaries, joint ventures and associates to bring the accounting policies used in line with those used by the Group. The results of subsidiaries, joint ventures and associates acquired or disposed of during the year are included in the consolidated income statement from the effective date of acquisition or up to the effective date of disposal, as appropriate. Significant accounting policy Joint arrangements are entities in which the Group holds an interest on a long-term basis and which are jointly controlled by the Group and other entities under a contractual agreement. The Group accounts for its own share of assets, liabilities, revenues and expen ses measured according to the terms of the agreements covering joint operations. A joint venture is a joint arrangement whereby the parties that have joint control of the arrangement have rights to the net assets of the arrangement. An associate is an undertaking that is not a subsidiary or joint arrangement over which the Group has significant influence a nd can participate in financial and operating policy decisions. Joint ventures and associates are accounted for using the equity method. The consolidated income statement includes the Group \u2019s share of the results of joint ventures and associates and the consolidated balance sheet includes the Group\u2019s share of their net assets. Investments in associates include goodwill identified on acquisition and are carried in the consolidated balance sheet at cost plus post- acquisition changes in the Group\u2019s share of the net assets of the associate, less any impairment in value. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-567": {
"value": "Changes in accounting policies There were no new accounting standards or amendments to existing standards effective in the current year that had a significant impact on the Group\u2019s consolidated financial statements. There are a number of changes to accounting standards, effective in future years, which are not expected to significantly impact the Group\u2019s consolidated financial statements.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-630": {
"value": "Judgements The preparation of the consolidated financial statements requires management to make judgements in respect of the application of its accounting policies which impact the reported amounts of assets, liabilities, income and expenses. Whilst there are no judgements that management considers to be critical in the preparation of these financial statements, there is a significant judgement in respect of the classification of cash payments relating to contract fulfilment assets in the cash flow statement (see note 11). Estimates The preparation of the consolidated financial statements requires management to make estimates which impact the reported amounts of assets, liabilities, income and expenses. These estimates are based on historical experience and other factors that are believed to be reasonable under the circumstances. Actual results may differ from these estimates. Sources of estimation uncertainty are indicated by the following icon: Source of estimation uncertainty Major sources of estimation uncertainty The Group\u2019s major sources of estimation uncertainty are in relation to goodwill in the UK cash-generating unit and post-employment benefit obligations on the basis that a reasonably possible change in key assumptions could have a material effect on the carrying amounts of assets and liabilities in the next 12 months (see notes 9 and 24, respectively). Other sources of estimation uncertainty In addition to the major sources of estimation uncertainty, tax has been identified as another source of estimation uncertainty. Whilst this is not considered to be a major source of uncertainty as defined by IAS 1 Presentation of Financial Statements, the recognition and measurement of certain material assets and liabilities are based on assumptions and/or are subject to longer-term uncertainties (see note 6). Climate change Climate change is identified as a principal risk as its impact on the environment may lead to issues around food sourcing and supply chain continuity in some of the Group\u2019s markets (see page 26). The potential impact of climate change has been assessed with scenario analysis conducted in line with the Task Force on Climate-Related Financial Disclosures (TCFD) recommendations (see pages 51 and 52). In October 2021, the Group announced a commitment to reach climate net zero greenhouse gas (GHG) emissions across its global operations and value chain by 2050 (see page 52). Climate change considerations are indicated by the following icon: Climate change The potential impact of climate change and the Group\u2019s net zero commitments on the following areas has been considered: \u2013 going concern (see below) and viability (see page 31) assessments \u2013 tax (see note 6) \u2013 goodwill (see note 9) \u2013 other intangible assets (see note 10) \u2013 post-employment benefits (see note 24) There was no impact on the reported amounts in the financial statements as a result of this review. Other source of estimation uncertainty The Group has operations in approximately 35 countries. The tax position in each country is often not agreed with the tax authorities until some time after the relevant period end and, if subject to a tax audit, may be open for an extended period. In these circumstances, the recognition of tax liabilities and assets requires management estimation to reflect a variety of factors, including historical experience, interpretations of tax law and the likelihood of settlement. The internatio nal corporate tax environment remains complex and the sustained increase in audit activity from tax authorities means that the potential for tax uncertainties and disputes remains high. Where the final tax outcome of these matters is different from the amounts that were initially recorded, such differences will impact the results in the year in which such determination is made. In addition, the calculation and recognition of temporary differences giving rise to deferred tax assets requires estimates to be made of the extent to which future taxable profits are available against which these temporary differences can be utilised. Uncertain tax positions Tax risk can arise from unclear regulations and differences in interpretation but, most significantly, where tax authorities apply diverging standards in assessing intra-group cross-border transactions. The Group has recognised provisions in respect of uncertain tax positions, none of which is individually material. In determining such liabilities, the Group assesses the range of potential outcomes and estimates whether additional tax may be due. The Group is currently subject to audits and reviews in a number of countries that primarily relate to complex corporate tax issues. In March 2022, the UK tax authority indicated that it may seek to challenge aspects of an intra-group refinancing undertaken in 2013. The challenge relates to the deductibility of interest for UK corporation tax purposes for the period from June 2013 to December 2016 on certain loans which formed part of that refinancing. We have continued discussions with the tax authority and the provision, based on a range of possible outcomes, remains unchanged. Our maximum potential liability is \u00a362m of tax and \u00a317m of interest. The Canadian Revenue Agency\u2019s enquiry into an intra-group financing arrangement has been resolved during the year consistent with the provision previously held. The Group does not currently anticipate any material changes to the amounts recorded at 30 September 2023. Other source of estimation uncertainty (continued)
Deferred tax assets
Deferred tax assets of \u00a3193m (2022: \u00a3230m) include \u00a384m
(2022: \u00a395m) relating to the carry forward of unused tax losses. It is considered
probable that sufficient taxable profits over a period of between one and five years will be available against which the unus
ed tax losses can be
utilised. In evaluating whet
her sufficient taxable profits will be available in the future, forecasts have been derived from the most recent three-
year strategic plan approved by management adjusted for the effect of applicable tax laws and regulations relevant to those f
uture taxabl
e profits.
No reasonably possible change in any of the key assumptions would result in a significant reduction in projected taxable prof
its such that the
recognised deferred tax assets would not be realised.
2
Segmental analysis
Significant accounting policy
Segmental information
The segmental information presented is consistent with management reporting provided to the Executive Committee (the chief op
erating
decision maker). The Executive Committee monitors the underlying revenue and operating profit of its three geographical seg
ments, North
America, Europe and Rest of World, to assess performance and allocate resources. The Group also has a separate segment for ce
ntral
activities which includes costs in respect of central functions, including finance, legal, commercial, IT and hu
man resources. Underlying
revenue and operating profit are reconciled to GAAP measures below. Finance costs and income tax expense are managed on a Gro
up basis.
Revenue represents income derived from contracts for the provision of
food and support services by the Group to customers in exchange for
consideration in the normal course of business. The Group\u2019s revenue is comprised of revenues under its contracts with
clients. Clients
engage the Group to provide food and support services at their locations. Depending on the type of client and service, we are
paid either by
our client and/or directly by the consumers to whom we have
been provided access by our client, such as the client\u2019s employees, visitors,
pupils, patients and spectators. Payment terms are set at contract level and vary according to country, sector and individual
client.
At contract inception, the contract is assessed to identify each promise to transfer either a distinct good or service or a s
eries of distinct
goods or services that are substantially the same and have the
same pattern of transfer to the customer. Goods and services are distinct and
accounted for as separate performance obligations in the contract if the customer can benefit from them either on their own o
r together with
other resources that are readily available to the customer and they are separately iden
tifiable in the contract.
The transaction price is the amount of consideration to which the Group expects to be entitled in exchange for transferring t
he promised
goods and services to the customer, excluding value added tax and similar sales taxes. For example, the transaction price may be based on a
price per meal, which may vary with volume, or could be based on costs incurred plus an agreed management fee.
The Group makes a variety of ongoing payments to clients, mainly commissions, concession rentals and reimbursement of utility
costs.
These are assessed for treatment as consideration paid to customers, and where they are not in exchange for a distinct good
or service,
are recognised as a reduction of the transaction price. In addition, the Group may make a payment to a client typically at the start of a
contract which is not an investment in service assets and does not generate or enhance the Grou
p\u2019s resources. Such payments are reported
as prepayments and, as they are not considered to be in exchange for a distinct good or service, they are charged to the income statement as
a deduction to revenue recognised over the contract term rather than as a
n operating cost.
Group recognises revenue when its performance obligations are satisfied as control of the goods and services is transferred to the client
certain cases, clients engage the Group to provide food and support services in a single multi-service contract.
Revenue is recognised for each separate performance obligation in respect of food and support services as these are provided.
There is little
judgement involved in determining if a performance obligation has been satisfied.
each performance obligation in a contract, the Group determines whether it is satisfied over time or at a point in time.
The Group has determined that most of its performance obligations are satisfied over time as the client simultaneously receiv
es and
consumes the benefits provided as the food and/or support services are rendered at the client site. Generally, where the Gro
up has the
obligation to its clients to make available the provision of food service for a predetermined period, its performance obligat
ion represents a
series of services delivered over time.
Revenue is recognised at the amount which the Group has the right to invoice, where that amount
corresponds directly with the value to the customer of the Group\u2019s performance completed to date. Where the Group is contract
ed to sell
directly to consumers, for example, in a retail caf\u00e9 concession, the performance obliga
tion is satisfied at a point in time, namely when the
sold to the consumer.
The nature, amount, timing and uncertainty of revenue and cash flows for performance obligations within a contract that are s
atisfied over
time and at a point in time are considered to be similar and they are affected by the same economic factors.
Operating profit is stated after the share of profit after tax of joint ventures and associates, and before finance costs.
Specific adjusting items are disclosed and described separately in the consolidated financial statements where it is necessar
y to do so to
provide further understanding of the financial performance of the Group. Specific adjusting items are material items
of income or expense
that have been shown separately due to the significance of their nature or amount. Further details are provided in note 34.
Revenue by sector and geographical segment
1,2
Year ended 30 September 2023
6,612 3,262 1,113 10,987
4,486 1,014 210 5,710
Healthcare & Senior Living
6,077 1,107 424 7,608
Defence, Offshore & Remote
308 736 1,271 2,315
3,4
21,092 7,038 3,151 31,281
Less: Share of revenue of joint ventures
(19) (234) \u2013 (253)
21,073 6,804 3,151 31,028
September 2022
4,805 2,660 936 8,401
3,782 874 173 4,829
Healthcare & Senior Living
2,854 738 89 3,681
Remote 261 662 1,095 2,018
3,4
17,139 5,935 2,697 25,771
Less: Share of revenue of joint ventures
(18)
(241)
\u2013 (259)
17,121 5,694 2,697 25,512
1. There is no inter-segment trading.
2. An analysis of revenue recognised over time and at a point in time is not provided on the basis that the nature, amount, timing and uncertainty of revenue and cash
flows are considered to be similar.
3. Revenue plus share of revenue of joint ventures.
4. Underlying revenue arising in the UK, the Group\u2019s country of domicile, was \u00a32,386m (2022: \u00a31,975m). Underlying revenue arising in the US region was \u00a320,018m
(2022: \u00a316,274m). Underlying revenue arising in all countries outside the UK from which the Group derives revenue was \u00a328,895m (2022: \u00a323,796m).
Profit by geographical segment
North America
Europe
Rest of World
Central activities
September 2023
Underlying operating profit/(loss) before results of joint ventures
and associates
1,638 351 175 (98) 2,066
Add: Share of profit before tax of joint ventures
Add: Share of results of associates
14 12 \u2013 \u2013 26
operating profit/(loss)
1
1,653 392 175 (98) 2,122
-related charges
2
(72) (46) (7) \u2013 (125)
Less: Charges related to the strategic portfolio review
2
\u2013 (99) \u2013 \u2013 (99)
One-off pension charge
2
\u2013 (7) \u2013 \u2013 (7)
profit/(loss) 1,581 240 168 (98) 1,891
Net gain on sale and closure of businesses
2
20
(164)
1,747
1,318
1. Operating profit excluding specific adjusting items (see note 34).
2. Specific adjusting item (see note 34).
Profit by geographical segment
Central activities
\u00a3m
September 2022
Underlying operating profit/(loss) before results of joint ventures
and associates
1,226 262 141 (86)
1,543
Add: Share of profit before tax of joint ventures
1 28 \u2013 \u2013 29
Add: Share of results of associates
Underlying operating profit/(loss)
1
-related charges
2
(57)
(30)
(4)
(1)
(92)
/(less): Other
3
4 (2)
\u2013 \u2013 2
1,183 267 137 (87)
1,500
closure of businesses
2
(7)
(24)
1,469
(352)
1,117
1. Operating profit excluding specific adjusting items (see note 34).
2. Specific adjusting item (see note 34).
3. Other specific adjusting items include COVID-19 resizing credit and tax on share of profit of joint ventures (see note 34).
Assets and liabilities by geographical segment
America
Europe
Rest of World
activities
deferred tax
Net debt
Total
\u00a3m
September 2023
9,935 4,688 1,151
638 282 906 17,600
(4,808)
(1,611)
(784)
(355)
(322) (4,559)
(12,439)
Interests in joint ventures and associates
61 183 \u2013
\u2013 \u2013 \u2013 244
-current assets
1
7,167 3,398 484
618 193 45 11,905
September 2022
(4,768)
(1,512) (770)
(268) (405) (5,120)
(12,843)
5,104 2,988 426
446 (69) (2,990)
5,905
Interests in joint ventures and
associates 84 182 4
\u2013 \u2013 \u2013 270
-current assets
1
7,187 3,340 527
703 230 76 12,063
1. Non-current assets located in the UK, the Group\u2019s country of domicile, were \u00a31,978m (2022: \u00a31,927m). Non-current assets located in the US region were \u00a36,703m
(2022: \u00a36,749m). Non-current assets located in all countries outside the UK in which the Group holds assets were \u00a39,927m (2022: \u00a310,136m).
Other segmental disclosures
Notes
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
Year ended 30 September 2023
Additions to other intangible assets
10 151 35 7 22 215
Additions to contract fulfilment assets
11 298 8 5 \u2013 311
right-of-use assets 12 140 77 12 \u2013 229
Additions to property, plant and equipment
13 214 111 40 \u2013 365
Amortisation of other intangible assets
1
Amortisation of contract fulfilment assets
11 225 3 3 \u2013 231
right-of-use assets 12 78 73 11 1 163
Depreciation of property, plant and equipment
13 165 73 37 1 276
Impairment losses \u2013 strategic portfolio review
\u2013 goodwill 9 \u2013 \u2013 5 \u2013 5
\u2013 other non-current assets
3 10 \u2013 \u2013 \u2013 10
\u2013 non-current assets 3 \u2013 (2) \u2013 \u2013 (2)
-cash items
2
26 19 9 4 12 44
27 \u2013 \u2013 4 \u2013 4
Year ended 30 September 2022
Additions to other intangible assets
10 117 26 7 27 177
Additions to contract fulfilment assets
11 211 3 4 \u2013 218
-of-use assets 12 63 43 15 1 122
Additions to property, plant and equipment
13 166 84 34 \u2013 284
Amortisation of other intangible assets
1
Amortisation of contract fulfilment assets
11 208 3 3 \u2013 214
-of-use assets 12 70 74 11 1 156
Depreciation of property, plant and equipment
13 148 74 37 1 260
3 5 10 \u2013 \u2013 15
3 \u2013 (2)
\u2013 (2)
(4)
-cash items
2
26 14 7 4 9 34
27 \u2013 \u2013 26 \u2013 26
1. Including the amortisation of acquisition intangibles.
2. Other non-cash items represent share-based payment charges.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-593": {
"value": "Significant accounting policy Segmental information The segmental information presented is consistent with management reporting provided to the Executive Committee (the chief op erating decision maker). The Executive Committee monitors the underlying revenue and operating profit of its three geographical seg ments, North America, Europe and Rest of World, to assess performance and allocate resources. The Group also has a separate segment for ce ntral activities which includes costs in respect of central functions, including finance, legal, commercial, IT and hu man resources. Underlying revenue and operating profit are reconciled to GAAP measures below. Finance costs and income tax expense are managed on a Gro up basis. Revenue Revenue represents income derived from contracts for the provision of food and support services by the Group to customers in exchange for consideration in the normal course of business. The Group\u2019s revenue is comprised of revenues under its contracts with clients. Clients engage the Group to provide food and support services at their locations. Depending on the type of client and service, we are paid either by our client and/or directly by the consumers to whom we have been provided access by our client, such as the client\u2019s employees, visitors, pupils, patients and spectators. Payment terms are set at contract level and vary according to country, sector and individual client. Performance obligations At contract inception, the contract is assessed to identify each promise to transfer either a distinct good or service or a s eries of distinct goods or services that are substantially the same and have the same pattern of transfer to the customer. Goods and services are distinct and accounted for as separate performance obligations in the contract if the customer can benefit from them either on their own o r together with other resources that are readily available to the customer and they are separately iden tifiable in the contract. Transaction price The transaction price is the amount of consideration to which the Group expects to be entitled in exchange for transferring t he promised goods and services to the customer, excluding value added tax and similar sales taxes. For example, the transaction price may be based on a price per meal, which may vary with volume, or could be based on costs incurred plus an agreed management fee. The Group makes a variety of ongoing payments to clients, mainly commissions, concession rentals and reimbursement of utility costs. These are assessed for treatment as consideration paid to customers, and where they are not in exchange for a distinct good or service, they are recognised as a reduction of the transaction price. In addition, the Group may make a payment to a client typically at the start of a contract which is not an investment in service assets and does not generate or enhance the Grou p\u2019s resources. Such payments are reported as prepayments and, as they are not considered to be in exchange for a distinct good or service, they are charged to the income statement as a deduction to revenue recognised over the contract term rather than as a n operating cost. Revenue recognition The Group recognises revenue when its performance obligations are satisfied as control of the goods and services is transferred to the client and/or consumers. In certain cases, clients engage the Group to provide food and support services in a single multi-service contract. Revenue is recognised for each separate performance obligation in respect of food and support services as these are provided. There is little judgement involved in determining if a performance obligation has been satisfied. For each performance obligation in a contract, the Group determines whether it is satisfied over time or at a point in time. The Group has determined that most of its performance obligations are satisfied over time as the client simultaneously receiv es and consumes the benefits provided as the food and/or support services are rendered at the client site. Generally, where the Gro up has the obligation to its clients to make available the provision of food service for a predetermined period, its performance obligat ion represents a series of services delivered over time. Revenue is recognised at the amount which the Group has the right to invoice, where that amount corresponds directly with the value to the customer of the Group\u2019s performance completed to date. Where the Group is contract ed to sell directly to consumers, for example, in a retail caf\u00e9 concession, the performance obliga tion is satisfied at a point in time, namely when the products are sold to the consumer. The nature, amount, timing and uncertainty of revenue and cash flows for performance obligations within a contract that are s atisfied over time and at a point in time are considered to be similar and they are affected by the same economic factors. Operating profit Operating profit is stated after the share of profit after tax of joint ventures and associates, and before finance costs. Specific adjusting items Specific adjusting items are disclosed and described separately in the consolidated financial statements where it is necessar y to do so to provide further understanding of the financial performance of the Group. Specific adjusting items are material items of income or expense that have been shown separately due to the significance of their nature or amount. Further details are provided in note 34. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-616": {
"value": "Revenue Revenue represents income derived from contracts for the provision of food and support services by the Group to customers in exchange for consideration in the normal course of business. The Group\u2019s revenue is comprised of revenues under its contracts with clients. Clients engage the Group to provide food and support services at their locations. Depending on the type of client and service, we are paid either by our client and/or directly by the consumers to whom we have been provided access by our client, such as the client\u2019s employees, visitors, pupils, patients and spectators. Payment terms are set at contract level and vary according to country, sector and individual client. Performance obligations At contract inception, the contract is assessed to identify each promise to transfer either a distinct good or service or a s eries of distinct goods or services that are substantially the same and have the same pattern of transfer to the customer. Goods and services are distinct and accounted for as separate performance obligations in the contract if the customer can benefit from them either on their own o r together with other resources that are readily available to the customer and they are separately iden tifiable in the contract. Transaction price The transaction price is the amount of consideration to which the Group expects to be entitled in exchange for transferring t he promised goods and services to the customer, excluding value added tax and similar sales taxes. For example, the transaction price may be based on a price per meal, which may vary with volume, or could be based on costs incurred plus an agreed management fee. The Group makes a variety of ongoing payments to clients, mainly commissions, concession rentals and reimbursement of utility costs. These are assessed for treatment as consideration paid to customers, and where they are not in exchange for a distinct good or service, they are recognised as a reduction of the transaction price. In addition, the Group may make a payment to a client typically at the start of a contract which is not an investment in service assets and does not generate or enhance the Grou p\u2019s resources. Such payments are reported as prepayments and, as they are not considered to be in exchange for a distinct good or service, they are charged to the income statement as a deduction to revenue recognised over the contract term rather than as a n operating cost. Revenue recognition The Group recognises revenue when its performance obligations are satisfied as control of the goods and services is transferred to the client and/or consumers. In certain cases, clients engage the Group to provide food and support services in a single multi-service contract. Revenue is recognised for each separate performance obligation in respect of food and support services as these are provided. There is little judgement involved in determining if a performance obligation has been satisfied. For each performance obligation in a contract, the Group determines whether it is satisfied over time or at a point in time. The Group has determined that most of its performance obligations are satisfied over time as the client simultaneously receiv es and consumes the benefits provided as the food and/or support services are rendered at the client site. Generally, where the Gro up has the obligation to its clients to make available the provision of food service for a predetermined period, its performance obligat ion represents a series of services delivered over time. Revenue is recognised at the amount which the Group has the right to invoice, where that amount corresponds directly with the value to the customer of the Group\u2019s performance completed to date. Where the Group is contract ed to sell directly to consumers, for example, in a retail caf\u00e9 concession, the performance obliga tion is satisfied at a point in time, namely when the products are sold to the consumer. The nature, amount, timing and uncertainty of revenue and cash flows for performance obligations within a contract that are s atisfied over time and at a point in time are considered to be similar and they are affected by the same economic factors. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-533": {
"value": "3
Operating costs
ood and materials
Cost of inventories consumed 8,651 6,931
Employee remuneration
4 14,426 12,163
Commissions and fees paid to clients 1,379 1,054
Expense relating to short-term leases, low-value assets and variable lease payments 12 148 122
Amortisation \u2013 other intangible assets 10 110 100
Amortisation \u2013 contract fulfilment assets
Depreciation \u2013 right-of-use assets 12 163 156
Depreciation \u2013 property, plant and equipment 13 276 260
Impairment losses \u2013 non-current assets
10 15
Impairment reversals \u2013 non-current assets (2) (4)
Net impairment losses \u2013 trade and other receivables
Acquisition-related charges (see below)
1
34 125 92
Charges related to the strategic portfolio review (see below)
1
34 99 \u2013
COVID-19 resizing credit
1
34 \u2013 (4)
Audit and non-audit services (see below) 8 7
29,193 24,057
1. Specific adjusting item (see note 34).
Acquisition-related charges
Represent amortisation and impairment charges in respect of intangible assets acquired through business combinations, direct costs incurred
through business combinations or other strategic asset acquisitions, business integration costs and changes in consideration in relation to past
acquisition activity.
-related charges
Notes
2023
\u00a3m
2022
\u00a3m
\u2013 acquisition intangibles 10 100 91
losses \u2013 goodwill 9 5 \u2013
Acquisition transaction costs
27 17 10
Adjustment to contingent consideration
payable on business acquisitions 3 (9)
125 92
Charges related to the strategic portfolio review
Represent charges in respect of an ongoing strategic review of the Group\u2019s portfolio of non-core activities which, during 2023, relate to site
closures and contract renegotiations and terminations in the UK.
Charges related to the strategic portfolio review
\u2013 right-of-use assets 12 44 \u2013
-off \u2013 other receivables 21 \u2013
Onerous contracts and other costs
\u2013 provisions 23 20 \u2013
\u2013 other payables 8 \u2013
Impairment \u2013 property, plant and equipment
Audit and non-audit services
-audit services
Fees payable for the audit of the Company and consolidated financial statements
1.9 1.8
Fees payable for the audit of the Company\u2019s subsidiaries and joint ventures
5.8 5.0
7.7 6.8
-related assurance 0.3 0.3
-audit services 0.3 0.3
8.0 7.1
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-569": {
"value": "Operating costs Notes 2023 \u00a3m 2022 \u00a3m F ood and materials Cost of inventories consumed 8,651 6,931 Labour Employee remuneration 4 14,426 12,163 Overheads Commissions and fees paid to clients 1,379 1,054 Expense relating to short-term leases, low-value assets and variable lease payments 12 148 122 Amortisation \u2013 other intangible assets 10 110 100 Amortisation \u2013 contract fulfilment assets 11 231 214 Depreciation \u2013 right-of-use assets 12 163 156 Depreciation \u2013 property, plant and equipment 13 276 260 Impairment losses \u2013 non-current assets 10 15 Impairment reversals \u2013 non-current assets (2) (4) Net impairment losses \u2013 trade and other receivables 16 35 29 Acquisition-related charges (see below) 1 34 125 92 Charges related to the strategic portfolio review (see below)1 34 99 \u2013 COVID-19 resizing credit1 34 \u2013 (4) Audit and non-audit services (see below) 8 7 Other 3,534 2,922 Total 29,193 24,057 1. Specific adjusting item (see note 34). Acquisition-related charges Represent amortisation and impairment charges in respect of intangible assets acquired through business combinations, direct costs incurred through business combinations or other strategic asset acquisitions, business integration costs and changes in consideration in relation to past acquisition activity. Acquisition -related charges Notes 2023 \u00a3m 2022 \u00a3m Amortisation \u2013 acquisition intangibles 10 100 91 Impairment losses \u2013 goodwill 9 5 \u2013 Acquisition transaction costs 27 17 10 Adjustment to contingent consideration payable on business acquisitions 3 (9) Total 125 92 Charges related to the strategic portfolio review Represent charges in respect of an ongoing strategic review of the Group\u2019s portfolio of non-core activities which, during 2023, relate to site closures and contract renegotiations and terminations in the UK. Charges related to the strategic portfolio review Notes 2023 \u00a3m 2022 \u00a3m Impairment \u2013 right-of-use assets 12 44 \u2013 Write -off \u2013 other receivables 21 \u2013 Onerous contracts and other costs \u2013 provisions 23 20 \u2013 Other costs \u2013 other payables 8 \u2013 Impairment \u2013 property, plant and equipment 13 6 \u2013 Total 99 \u2013 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-570": {
"value": "Audit and non-audit services Audit and non -audit services 2023 \u00a3m 2022 \u00a3m Fees payable for the audit of the Company and consolidated financial statements 1.9 1.8 Fees payable for the audit of the Company\u2019s subsidiaries and joint ventures 5.8 5.0 Audit services 7.7 6.8 Audit -related assurance 0.3 0.3 Non -audit services 0.3 0.3 Total 8.0 7.1 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-534": {
"value": "4
Employees
Average number of employees, including directors and part
-time employees
2023 2022
276,378 248,937
113,884 106,267
562,460 513,707
Aggregate remuneration of all employees, including directors
12,276 10,285
1,868 1,645
-based payments 26 44 34
\u2013 defined contribution plans 24 208 175
Pension costs \u2013 defined benefit plans
In addition to the pension costs shown in operating costs above, there is an interest charge on net post-employment benefit obligations of \u00a39m
(2022: \u00a312m).
The remuneration of directors and key management personnel
1
is set out below. Additional information on directors\u2019 and key management
remuneration, long-term incentive plans, pension contributions and entitlements can be found in the audited section of the Directors\u2019
remuneration report on pages 97 to 126 and forms part of these accounts.
Remuneration of key management personnel
1
8.3 7.7
-term employee remuneration 11.2 10.2
-based payments 9.8 6.1
Pension salary supplement
1. Key management personnel is defined as the Board and the individuals who made up the Executive Committee from time to time during the year, more details of
which can be found on pages 58 to 64.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-571": {
"value": "Remuneration of key management personnel 1 2023 \u00a3m 2022 \u00a3m Salaries 8.3 7.7 Other short -term employee remuneration 11.2 10.2 Share -based payments 9.8 6.1 Pension salary supplement 0.4 0.6 Total 29.7 24.6 1. Key management personnel is defined as the Board and the individuals who made up the Executive Committee from time to time during the year, more details of which can be found on pages 58 to 64. Key management personnel The remuneration of directors and key management personnel is set out in note 4. During the year, there were no other material transactions or balances between the Group and its key management personnel or members of their close families. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-535": {
"value": "5 Finance costs
Significant accounting policy
Finance income and expenses are recognised in the income statement in the period in which they are incurred .
Notes
\u00a3m
\u00a3m
Interest on cash and cash equivalents
43 9
5 2
48 11
Interest on bank loans and overdrafts
(2)
(3)
Interest on other borrowings
1
(129)
(68)
Interest on lease liabilities
12 (41)
(35)
Net present value adjustments
21, 23 (12)
(5)
(184)
(111)
Net gains on derivative financial
instruments in a fair value hedge 1 3
(losses)/gains on derivative financial instruments at fair value through profit or loss (33)
70
Change in fair value of investments at fair value through profit or loss
15 (7)
(5)
Rabbi Trust investments 15 19 20
Interest on net post-employment benefit obligations
1 \u2013
2
(28)
76
(164)
(24)
1. Includes interest expense on derivative financial instruments in a fair value hedge of \u00a368m (2022: \u00a319m income) and interest income on derivative financial
instruments at fair value through profit or loss of \u00a347m (2022: \u00a32m).
2. Specific adjusting item (see note 34).
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-572": {
"value": "5 Finance costs Significant accounting policy Finance income and expenses are recognised in the income statement in the period in which they are incurred . Finance costs Notes 2023 \u00a3m 2022 \u00a3m Interest on cash and cash equivalents 43 9 Other 5 2 Finance income 48 11 Interest on bank loans and overdrafts (2) (3) Interest on other borrowings 1 (129) (68) Interest on lease liabilities 12 (41) (35) Net present value adjustments 21, 23 (12) (5) Finance expense (184) (111) Net gains on derivative financial instruments in a fair value hedge 1 3 Net (losses)/gains on derivative financial instruments at fair value through profit or loss (33) 70 Change in fair value of investments at fair value through profit or loss 15 (7) (5) Dividends received from Rabbi Trust investments 15 19 20 Interest on net post-employment benefit obligations 24 (9) (12) Other 1 \u2013 Other financing items 2 (28) 76 Total (164) (24) 1. Includes interest expense on derivative financial instruments in a fair value hedge of \u00a368m (2022: \u00a319m income) and interest income on derivative financial instruments at fair value through profit or loss of \u00a347m (2022: \u00a32m). 2. Specific adjusting item (see note 34). ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-617": {
"value": "Significant accounting policy Finance income and expenses are recognised in the income statement in the period in which they are incurred . ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-594": {
"value": "Significant accounting policy Finance income and expenses are recognised in the income statement in the period in which they are incurred ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-536": {
"value": "6 Tax Significant accounting policy Income tax expense comprises current and deferred tax. Tax is recognised in the consolidated income statement except where it relates to items taken directly to the consolidated statement of comprehensive income or equity, in which case it is recognised in the consolidated statement of comprehensive income or equity as appropriate. Current tax Current tax is the expected tax payable on the taxable income for the period, using tax rates that have been enacted or substantively enacted in respect of that period at the balance sheet date. Tax benefits are recognised if it is probable that these will be accepted by the relevant tax authorities. Subsequently, they are reviewed each year to assess whether provisions against full recognition of the benefits are necessary. Deferred tax Deferred tax is provided using the balance sheet liability method, providing for temporary differences between the carrying a mounts of assets and liabilities for financial reporting purposes and the amounts used for tax purposes. Deferred tax liabilities a re generally recognised for all taxable temporary differences and deferred tax assets are recognised to the extent that it is probable that taxable p rofits will be available against which deductible temporary differences can be utilised. Such assets and li abilities are not recognised if the temporary difference arises from the initial recognition of goodwill or from the initial recognition (other than in a business combinat ion) of other assets and liabilities in a transaction that affects neither the taxabl e profit nor the accounting profit. Deferred tax liabilities are recognised for taxable temporary differences arising on investments in subsidiaries and associat es, and interests in joint arrangements, except where the Group is able to control the reversal of the temporary difference and it is probable that the temporary difference will not reverse in the foreseeable future. The carrying amount of deferred tax assets is reviewed at each balance sheet date 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 enacted or substantively enacted tax rates that are expected to apply in the period when th e liability is settled or the asset realised. Deferred tax assets and liabilities are offset against each other when they relate to income taxes levied by the same tax jurisdiction and the Group intends to settle its current tax assets and liabilities on a net basis. Other source of estimation uncertainty The Group has operations in approximately 35 countries. The tax position in each country is often not agreed with the tax authorities until some time after the relevant period end and, if subject to a tax audit, may be open for an extended period. In these circumstances, the recognition of tax liabilities and assets requires management estimation to reflect a variety of factors, including historical experience, interpretations of tax law and the likelihood of settlement. The internatio nal corporate tax environment remains complex and the sustained increase in audit activity from tax authorities means that the potential for tax uncertainties and disputes remains high. Where the final tax outcome of these matters is different from the amounts that were initially recorded, such differences will impact the results in the year in which such determination is made. In addition, the calculation and recognition of temporary differences giving rise to deferred tax assets requires estimates to be made of the extent to which future taxable profits are available against which these temporary differences can be utilised. Uncertain tax positions Tax risk can arise from unclear regulations and differences in interpretation but, most significantly, where tax authorities apply diverging standards in assessing intra-group cross-border transactions. The Group has recognised provisions in respect of uncertain tax positions, none of which is individually material. In determining such liabilities, the Group assesses the range of potential outcomes and estimates whether additional tax may be due. The Group is currently subject to audits and reviews in a number of countries that primarily relate to complex corporate tax issues. In March 2022, the UK tax authority indicated that it may seek to challenge aspects of an intra-group refinancing undertaken in 2013. The challenge relates to the deductibility of interest for UK corporation tax purposes for the period from June 2013 to December 2016 on certain loans which formed part of that refinancing. We have continued discussions with the tax authority and the provision, based on a range of possible outcomes, remains unchanged. Our maximum potential liability is \u00a362m of tax and \u00a317m of interest. The Canadian Revenue Agency\u2019s enquiry into an intra-group financing arrangement has been resolved during the year consistent with the provision previously held. The Group does not currently anticipate any material changes to the amounts recorded at 30 September 2023. Other source of estimation uncertainty (continued) Deferred tax assets Deferred tax assets of \u00a3193m (2022: \u00a3230m) include \u00a384m (2022: \u00a395m) relating to the carry forward of unused tax losses. It is considered probable that sufficient taxable profits over a period of between one and five years will be available against which the unus ed tax losses can be utilised. In evaluating whet her sufficient taxable profits will be available in the future, forecasts have been derived from the most recent three- year strategic plan approved by management adjusted for the effect of applicable tax laws and regulations relevant to those f uture taxabl e profits. No reasonably possible change in any of the key assumptions would result in a significant reduction in projected taxable prof its such that the recognised deferred tax assets would not be realised. Climate change Climate change and the Group\u2019s net zero commitments are not expected to have a material impact on taxable profits over the period during which deferred tax assets are expected to be utilised. Income tax expense Income tax expense 2023 \u00a3m 2022 \u00a3m Current tax Current year 485 322 Adjustment in respect of prior years (39) 28 Current tax expense 446 350 Deferred tax Current year (10) 39 Impact of changes in statutory tax rates (1) 2 Adjustment in respect of prior years (6) (39) Deferred tax (credit)/charge (17) 2 Total 429 352 The income tax expense for the year is based on the effective UK statutory rate of corporation tax for the period of 22% (2022: 19%). Overseas tax is calculated at the rates prevailing in the respective jurisdictions. The income tax effects of the adjustments between statutory and underlying results are shown in note 34 to the consolidated financial statements. Reconciliation of effective tax rate 2023 \u00a3m 2022 \u00a3m Profit before tax 1,747 1,469 Notional income tax expense at the effective UK statutory rate of 22% (2022: 19%) on profit before tax 384 279 Effect of different tax rates of subsidiaries operating in other jurisdictions 59 69 Impact of changes in statutory tax rates (1) 2 Permanent differences 30 11 Tax on profit of joint ventures and associates \u2013 (1) Losses and other temporary differences not previously recognised (1) \u2013 Unrelieved current year tax losses 3 3 Prior year items (45) (11) Income tax expense 429 352 Permanent differences include the current year movement in our estimated liability for uncertain tax positions, the benefit of tax credits and the tax effect of non-deductible expenditure. Prior year items relate to the reassessment of prior year tax estimates and the resolution of open items. The global nature of the Group\u2019s operations gives rise to various factors which could affect the future tax rate. These include the mix of profits, changes to overseas statutory tax rates or tax legislation and the foreign exchange rates applicable when those profits are translated into sterling. The UK government enacted an increase in the UK corporation tax rate from 19% to 25% with effect from 1 April 2023. In addition, the future tax charge may be affected by the impact of acquisitions, disposals or other restructuring activities and the resolution of open issues with tax authorities. Tax (credited)/charged to other comprehensive income
Tax (credited)/charged to other
comprehensive income
(credit)/charge on actuarial and other movements on post-employment benefits (43) 65
eferred tax charge on change in fair value of financial assets at fair value through other comprehensive income 13 \u2013
Current tax credit on foreign exchange movements
(3) \u2013
(33) 65
Tax credited to equity
\u00a3m
\u00a3m
Current and deferred tax credit on share
-based payments (3) \u2013
Deferred tax
Movement in net deferred tax
asset/(liability)
Tax
depreciation
and contract
fulfilment
assets
and post-
employment
benefits
Tax losses
Net self-funded
insurance
provisions
Net short-term
temporary
differences
Total
\u00a3m
(21)
(382)
96 90 72 273 128
(Charge)/credit to income
(15)
4 6 2 6 (5)
(2)
Charge to other comprehensive
income
\u2013 \u2013 (63)
\u2013 \u2013 \u2013 (63)
\u2013 (6)
\u2013 \u2013 \u2013 \u2013 (6)
Sale and closure of businesses
\u2013 \u2013 \u2013 \u2013 \u2013 (1)
(1)
(20)
(59)
31 3 16 43 14
(56)
(445)
70 95 94 312 70
Credit/(charge) to income
10 6 8 (9) 4 (2) 17
redit/(charge) to other
comprehensive income/equity
\u2013 \u2013 43 \u2013 \u2013 (12)
31
\u2013 (18) \u2013 \u2013 \u2013 (1) (19)
Sale and closure of businesses
\u2013 \u2013 \u2013 \u2013 \u2013 (1) (1)
4 (2)
\u2013 1 \u2013 (3) \u2013
9 33 (19) (3) (8) (25) (13)
30 September 2023 (33) (426) 102 84 90 268 85
Net short-term temporary differences relate principally to provisions and other liabilities of overseas subsidiaries. After netting off balances within
countries, the following are the deferred tax assets and liabilities recognised in the consolidated balance sheet:
193 230
(108) (160)
85 70
Deferred tax assets have not been recognised in respect of tax losses of \u00a3106m (2022: \u00a3323m) and other temporary differences of \u00a321m (2022:
\u00a321m). Of the unrecognised tax losses, \u00a350m (2022: \u00a3269m) will expire at various dates between 2024 and 2032. These deferred tax assets have
not been recognised as the timing of recovery is uncertain.
The Group does not recognise any deferred tax liability on temporary differences relating to potentially taxable unremitted ea
rnings of overseas
subsidiaries totalling \u00a3598m (2022: \u00a3636m) because it is able to control the timing of reversal of these differences. It is probable that no reversal
will take place in the foreseeable future.
Regulatory developments
In December 2021, the OECD released a framework for Pillar Two Model Rules which will introduce a global minimum corporate tax rate of 15%
applicable to multinational enterprise groups with global revenue over \u20ac750m. The legislation implementing the rules in the UK will apply from the
financial year ending 30 September 2025. The Group is reviewing this legislation and also monitoring the status of implementation of the model
rules worldwide. The impact is not expected to be material. The Group has applied the temporary exception under IAS 12 Income Taxes in relation
to the accounting for deferred taxes arising from the implementation of the Pillar Two Model Rules.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-595": {
"value": "Significant accounting policy
Income tax expense comprises current and deferred tax. Tax is recognised in the consolidated income statement except where it relates to
items taken directly to the consolidated statement of comprehensive income or
equity, in which case it is recognised in the consolidated
statement of comprehensive income or equity as appropriate.
Current tax is the expected tax payable on the taxable income for the period, using tax rates that have been enacted or substantively enacted
in respect of that period at the balance sheet date. Tax benefits are recognised if it is probable that these will
be accepted by the relevant tax
authorities. Subsequently, they are reviewed each year to assess whether provisions against full recognition of the benefits
are necessary.
Deferred tax is provided using the balance sheet liability method, providing for temporary differences between the carrying a
mounts of
assets and liabilities for financial reporting purposes and the amounts used for tax purposes. Deferred tax liabilities a
re generally recognised
for all taxable temporary differences and deferred tax assets are recognised to the extent that it is probable that taxable p
rofits will be
available against which deductible temporary differences can be utilised. Such assets and li
abilities are not recognised if the temporary
difference arises from the initial recognition of goodwill or from the initial recognition (other than in a business combinat
ion) of other assets
and liabilities in a transaction that affects neither the taxabl
e profit nor the accounting profit.
Deferred tax liabilities are recognised for taxable temporary differences arising on investments in subsidiaries and associat
es, and interests
in joint arrangements, except where the Group is able to control the reversal of the temporary difference and it is probable that the temporary
difference will not reverse in the foreseeable future.
The carrying amount of deferred tax assets is reviewed at each balance sheet date 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 enacted or substantively enacted tax rates that are expected to apply in the period when th
e liability is
settled or the asset realised.
Deferred tax assets and liabilities are offset against each other when
they relate to income taxes levied by the same tax jurisdiction and the
Group intends to settle its current tax assets and liabilities on
a net basis.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-618": {
"value": "Deferred tax Deferred tax is provided using the balance sheet liability method, providing for temporary differences between the carrying a mounts of assets and liabilities for financial reporting purposes and the amounts used for tax purposes. Deferred tax liabilities a re generally recognised for all taxable temporary differences and deferred tax assets are recognised to the extent that it is probable that taxable p rofits will be available against which deductible temporary differences can be utilised. Such assets and li abilities are not recognised if the temporary difference arises from the initial recognition of goodwill or from the initial recognition (other than in a business combinat ion) of other assets and liabilities in a transaction that affects neither the taxabl e profit nor the accounting profit. Deferred tax liabilities are recognised for taxable temporary differences arising on investments in subsidiaries and associat es, and interests in joint arrangements, except where the Group is able to control the reversal of the temporary difference and it is probable that the temporary difference will not reverse in the foreseeable future. The carrying amount of deferred tax assets is reviewed at each balance sheet date 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 enacted or substantively enacted tax rates that are expected to apply in the period when th e liability is settled or the asset realised. Deferred tax assets and liabilities are offset against each other when they relate to income taxes levied by the same tax jurisdiction and the Group intends to settle its current tax assets and liabilities on a net basis. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-537": {
"value": "7
Earnings per share
Significant accounting policy
Basic earnings per share is calculated based on profit for the year attributable to equity shareholders and the weighted average number of
ordinary shares in issue during the year, which excludes shares held in treasury.
Diluted earnings per share is calculated based on the weighted average number of ordinary shares in issue during the year adj
usted to
assume conversion of all the dilutive potential ordinary shares into ordinary shares.
Profit for the year attributable to equity shareholders
Profit for the year attributable to equity shareholders
1,314 1,113
Weighted average number of
ordinary shares
Ordinary
shares of
11
1
/20p each
Ordinary
shares of
11
1
/20p each
Weighted average number of
ordinary shares for basic earnings per share 1,743
1,779
effect of share-based payment plans 2
\u2013
Weighted average number of
ordinary shares for diluted earnings per share 1,745
1,779
pence
pence
75.4p
62.6p
75.3p
62.6p
Underlying earnings per share for the year ended 30 September 2023 was 86.1p (2022: 63.0p). Underlying earnings per share is calculated
based on earnings excluding the effect of acquisition-related charges, charges related to the strategic portfolio review, COVID-19 resizing credit,
one-off pension charge, gains and losses on sale and closure of businesses and other financing items, together with the tax attributable to these
amounts (see note 34).
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-596": {
"value": "Significant accounting policy Basic earnings per share is calculated based on profit for the year attributable to equity shareholders and the weighted average number of ordinary shares in issue during the year, which excludes shares held in treasury. Diluted earnings per share is calculated based on the weighted average number of ordinary shares in issue during the year adj usted to assume conversion of all the dilutive potential ordinary shares into ordinary shares. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-538": {
"value": "8 Dividends
Significant accounting policy
Interim dividends are recognised in the financial statements when they are paid. Final dividends, which are subject to approval by the
shareholders
in a general meeting after the balance sheet date, are not included as a liability in the financial statements. Instead, they are
-balance sheet event and recognised in the financial statements when they are approved (see note 33).
A final dividend in respect of 2023 of 28.1p per share, \u00a3482m in aggregate
1
, has been proposed, giving a total dividend in respect of 2023 of
43.1p per share (2022: 31.5p per share). The proposed final dividend is subject to approval by shareholders at the Annual General Meeting to be
held on 8 February 2024.
2023 2022
Dividends on ordinary shares
per share
\u00a3m
per share
\u00a3m
Amounts recognised as distributions to equity shareholders during the year
\u2013 \u2013 14.0 250
22.1 387 \u2013 \u2013
15.0 261 \u2013 \u2013
37.1 648 23.4 418
1. Based on the number of ordinary shares in issue at 30 September 2023 excluding shares held in treasury and the Compass Group PLC All Share Schemes Trust
(1,715m shares).
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDividendsExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-597": {
"value": "Significant accounting policy Interim dividends are recognised in the financial statements when they are paid. Final dividends, which are subject to approval by the shareholders in a general meeting after the balance sheet date, are not included as a liability in the financial statements. Instead, they are disclosed as a post -balance sheet event and recognised in the financial statements when they are approved (see note 33). ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-539": {
"value": ".
Goodwill
Significant accounting policy
Goodwill arising on consolidation represents the excess of the cost of acquisition over the fair value of the Group\u2019s share of the identifiable
assets and liabilities of the acquired subsidiary at the date of acquisition. Goodwill is tested annually for impairment and is carried at cost less
any accumulated impairment losses.
Goodwill is allocated to the
cash-generating u
nits (CGUs) or groups of CGUs that are expected to benefit from the acquisition which is usually
the geographical location of the operations of the Group. Goodwill is subsequently monitored and tested for impairment at the
level at which
ains and losses on the disposal of businesses take account of the carrying amount of goodwill relating to the business sold,
allocated where necessary on the basis of relative fair value, unless another method
is determined to be more appropriate.
The recoverable amount of a CGU is determined based on value
-in-use calculations. If the recoverable amount of a CGU is less than its
carrying amount, an impairment loss is recognised in the consolidated income statement which is allocated first to reduce the
carrying
amount of any goodwill allocated to the CGU and then to
the other assets of the CGU pro rata on the basis of the carrying amount of each
asset in the CGU. An impairment loss recognised in respect of goodwill is not subsequently reversed.
Major source of estimation uncertainty
The value in use of the UK CGU is estimated for the purposes of impairment testing based on assumptions, including the most recent three-
year strategic plan approved by management, long
-term growth rates and discount rates. A reasonably possible change in the assumptions
is estimate could have a material effect on the carrying amount of goodwill in the UK CGU in the next 12 months. The key
assumptions used in the value
-in-use calculations, together with sensitivity analysis, are set out below.
Climate change
The potential impact of climate change and the Group\u2019s net zero commitments on forecast cash flows beyond the Group\u2019s three-year planning
period has been
considered during impairment testing by including in the sensitivity analysis assumptions consistent with the quantitative
scenario analysis performed for the Task Force on Climate
-Related Financial Disclosures (see pages 51 and 52).
2023
\u00a3m
2022
\u00a3m
5,664 5,058
184 122
Sale and closure of businesses
(27)
(5)
(292)
489
5,529 5,664
545 508
adjustment (23)
37
527 545
5,002 5,119
Goodwill by business segment
\u00a3m
2,367 2,498
217 219
2,584 2,717
1
1,538 1,481
124 125
2,155 2,112
95 107
1. Includes \u00a31.3bn which arose in 2000 on the Granada transaction.
Impairment testing
The key assumptions used in the value-in-use calculations are operating cash flow forecasts from the most recent three-year strategic plan
approved by management adjusted to remove the expected benefits of future restructuring activities and improvements to assets, externally-
derived long-term growth rates and pre-tax discount rates.
The strategic plan is based on expectations of future outcomes taking into account past experience, adjusted for anticipated revenue growth,
from both new business and like-for-like growth, and taking into consideration macroeconomic and geopolitical factors, including the impact
of inflation.
Cash flows beyond the three-year period covered by the plan are extrapolated using estimated growth rates based on local expected economic
conditions and do not exceed the long-term average growth rate for the country. Cash flow forecasts for a period of up to five years are used by
exception to reflect the medium-term prospects of the business if the initial level of headroom in the impairment test for a country is low, with cash
flows beyond five years extrapolated using estimated growth rates that do not exceed the long-term average growth rate for that country.
The pre-tax discount rates are based on the Group\u2019s Weighted Average Cost of Capital (WACC) adjusted for specific risks relating to the country
in which the CGU operates. The beta and gearing ratio assumptions used in the calculation of the Group\u2019s WACC represent market participant
measures based on the averages of a number of companies with similar assets.
Growth and discount rates
rates
rates
2.1% 11.3% 2.2% 9.2%
2.1% 11.7% 2.3% 9.5%
2.0% 9.4% 1.4% 8.3%
1
1.2% \u2013 16.4% 10.7% \u2013 31.3% 0.8% \u2013 14.4% 8.2% \u2013 27.5%
1.0% 10.6% 0.9% 8.2%
1. Rest of Europe includes T\u00fcrkiye which has residual growth rate and pre-tax discount rate assumptions of 16.4% (2022: 14.4%) and 31.3% (2022: 27.5%),
respectively. Excluding T\u00fcrkiye, the residual growth rate and pre-tax discount rate assumptions for Rest of Europe range from 1.2% to 2.5% (2022: 0.8% to 2.7%)
and 10.7% to 14.6% (2022: 8.2% to 11.7%), respectively.
During the first half of the year, a charge of \u00a35m was recognised to fully impair the goodwill held in respect of the Group\u2019s business in China.
Consistent with prior years, the goodwill impairment testing was performed as at 31 July. Whilst the forecast performance of the Group\u2019s CGUs
has improved, the level of headroom in each CGU has been impacted by an increase in discount rates which reflect the higher market interest
rates this year. Subsequent to 31 July, management has considered whether there have been any indicators that the goodwill may be impaired.
There was no impact on the reported amounts of goodwill as a result of this review.
Sensitivity analysis
The Group has performed a sensitivity analysis based on changes in key assumptions considered to be reasonably possible by management.
There was no impact on the reported amounts of goodwill as a result of this review.
The UK CGU is sensitive to reasonably possible changes in key assumptions. Most of the UK goodwill arose in 2000 on the Granada transaction.
The estimated recoverable amount of the Group\u2019s operations in the UK exceeds its carrying value by \u00a3186m (2022: \u00a3535m). The associated
impact of changes in key assumptions on the impairment assessment is presented in the table below. The sensitivity analysis presented is
prepared on the basis that a change in each key assumption would not have a consequential impact on other assumptions used in the
impairment review.
Decrease in recoverable amount
2023
\u00a3m
2022
\u00a3m
Increase in pre-tax discount rate by 1%
operating profit by 3% (63)
(70)
-term growth rate by 0.1% (19)
(29)
In order for the recoverable amount to be equal to the carrying value, the pre-tax discount rate would have to be increased by 0.9% (2022: 2.1%),
projected operating profit decreased by 9% (2022: 23%) or the long-term growth rate decreased to 1.0% (2022: decline of 0.1%). The directors
consider that changes in key assumptions of this magnitude are reasonably possible in the current environment.
Other than as disclosed above, the directors do not consider that any reasonably possible changes in the key assumptions would cause the value
in use of the net operating assets of the individually significant CGUs disclosed above to fall below their carrying values.
10
Other intangible assets
Significant accounting policy
Acquisition intangibles
Intangible assets
acquired as part of a business combination are capitalised at fair value at the date of acquisition and mainly relate to client
Client contract intangibles
Client contract intangibles are capitalised at cost and relate to payments made to clients, typically at the start of a contr
act, to obtain the
right to generate significant consumer revenue through the provision of food services at the client site.
Software licences acquired for use by the Group are
capitalised at cost, including the cost of purchasing the licence and the directly
attributable cost of bringing the software application to use.
-as-a-Service (SaaS) arrangements are service contracts providing the Group with the right to access the cloud provider\u2019s
software over the contract period. As such, the Group does not receive a software intangible asset at the contract commenceme
nt date.
Implementation services are assessed to determine whether they are
distinct from the underlying use of the software. Where
implementation
services are not distinct, the cost is expensed as incurred. Where implementation services are distinct, an i
ntangible asset is recognised if it
satisfies the conditions for recognition as an intangible asset in accordance with IAS 38 Intangible Assets, otherwise the co
st is expensed
incurred.
Trademarks and licences are capitalised at cost.
Amortisation and impairment
The method of amortisation reflects the pattern in which the economic benefits of the asset are expected to be consumed. The
following
acquisition intangibles: straight line over the life of the contract, including the renewal period where appropriate. The typical useful lives
range from 2 to 20 years.
client contract intangibles: straight line over the life of the contract. The typical useful lives range from 3 to 5 years.
computer software: straight line or a method which better reflects the pattern in which the economic benefits of the asset are expected to
be consumed. The typical useful lives range from 3 to 10 years.
trademarks and licences: straight line over the term of the trademark or licence.
Other intangible assets are tested for impairment if there are any indicators of impairment.
Climate change
In the event that there are indicators of impairment in respect of long-life acquisition intangibles, the potential impact of climate change and
the Group\u2019s net zero commitments on forecast cash flows beyond the Group\u2019s three
-year planning period is considered during impairment
testing by including in the sensitivity analysis assumptions consistent with the quantitative scenario analysis performed for
the Task Force on
-Related Financial Disclosures (see pages 51 and 52).
intangibles
1
intangibles
\u00a3m
software
licences
Total
\u00a3m
\u2013 36 140 1 177
(6)
(10)
(15)
(1)
(32)
140 \u2013 \u2013 \u2013 140
Sale and closure of businesses
(1)
\u2013 \u2013 \u2013 (1)
205 114 52 1 372
1,785 801 670 6 3,262
\u2013 84 130 1 215
(3)
(19)
(10)
\u2013 (32)
221 \u2013 \u2013 \u2013 221
Sale and closure of businesses
(18)
(2)
(6)
\u2013 (26)
(121)
(70)
(29)
\u2013 (220)
30 September 2023 1,864 795 756 8 3,423
404 288 287 4 983
91 59 41 \u2013 191
\u2013 \u2013 2 1 3
\u2013 \u2013 5 2 7
62 53 30 \u2013 145
551 392 353 6 1,302
100 61 48 1 210
\u2013 8 \u2013 \u2013 8
(2)
(18)
(7)
\u2013 (27)
Sale and closure of business
es (5)
(2)
(2)
\u2013 (9)
\u2013 1 (1)
\u2013 \u2013
(41)
(35)
(17)
\u2013 (93)
603 407 374 7 1,391
1,234 409 317 \u2013 1,960
1,261 388 382 1 2,032
1. The net book value of acquisition intangibles includes \u00a3192m (2022: \u00a3213m) in respect of the acquisition of Fazer Food Services in January 2020 relating to client
contracts with remaining useful lives of between 7 and 15 years. There are no other individually significant items in other intangible assets.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-573": {
"value": ". Goodwill Significant accounting policy Goodwill arising on consolidation represents the excess of the cost of acquisition over the fair value of the Group\u2019s share of the identifiable assets and liabilities of the acquired subsidiary at the date of acquisition. Goodwill is tested annually for impairment and is carried at cost less any accumulated impairment losses. Goodwill is allocated to the cash-generating u nits (CGUs) or groups of CGUs that are expected to benefit from the acquisition which is usually the geographical location of the operations of the Group. Goodwill is subsequently monitored and tested for impairment at the level at which it is allocated. G ains and losses on the disposal of businesses take account of the carrying amount of goodwill relating to the business sold, allocated where necessary on the basis of relative fair value, unless another method is determined to be more appropriate. The recoverable amount of a CGU is determined based on value -in-use calculations. If the recoverable amount of a CGU is less than its carrying amount, an impairment loss is recognised in the consolidated income statement which is allocated first to reduce the carrying amount of any goodwill allocated to the CGU and then to the other assets of the CGU pro rata on the basis of the carrying amount of each asset in the CGU. An impairment loss recognised in respect of goodwill is not subsequently reversed. Major source of estimation uncertainty The value in use of the UK CGU is estimated for the purposes of impairment testing based on assumptions, including the most recent three- year strategic plan approved by management, long -term growth rates and discount rates. A reasonably possible change in the assumptions used to derive th is estimate could have a material effect on the carrying amount of goodwill in the UK CGU in the next 12 months. The key assumptions used in the value -in-use calculations, together with sensitivity analysis, are set out below. Climate change The potential impact of climate change and the Group\u2019s net zero commitments on forecast cash flows beyond the Group\u2019s three-year planning period has been considered during impairment testing by including in the sensitivity analysis assumptions consistent with the quantitative scenario analysis performed for the Task Force on Climate -Related Financial Disclosures (see pages 51 and 52). Goodwill 2023 \u00a3m 2022 \u00a3m Cost At 1 October 5,664 5,058 Business acquisitions 184 122 Sale and closure of businesses (27) (5) Currency adjustment (292) 489 At 30 September 5,529 5,664 Impairment At 1 October 545 508 Impairment 5 \u2013 Currency adjustment (23) 37 At 30 September 527 545 Net carrying amount At 30 September 5,002 5,119 Goodwill by business segment 2023 \u00a3m 2022 \u00a3m US 2,367 2,498 Canada 217 219 North America 2,584 2,717 UK 1 1,538 1,481 Finland 124 125 Other 493 506 Europe 2,155 2,112 Japan 95 107 Other 168 183 Rest of World 263 290 Total 5,002 5,119 1. Includes \u00a31.3bn which arose in 2000 on the Granada transaction. Impairment testing The key assumptions used in the value-in-use calculations are operating cash flow forecasts from the most recent three-year strategic plan approved by management adjusted to remove the expected benefits of future restructuring activities and improvements to assets, externally- derived long-term growth rates and pre-tax discount rates. The strategic plan is based on expectations of future outcomes taking into account past experience, adjusted for anticipated revenue growth, from both new business and like-for-like growth, and taking into consideration macroeconomic and geopolitical factors, including the impact of inflation. Cash flows beyond the three-year period covered by the plan are extrapolated using estimated growth rates based on local expected economic conditions and do not exceed the long-term average growth rate for the country. Cash flow forecasts for a period of up to five years are used by exception to reflect the medium-term prospects of the business if the initial level of headroom in the impairment test for a country is low, with cash flows beyond five years extrapolated using estimated growth rates that do not exceed the long-term average growth rate for that country. The pre-tax discount rates are based on the Group\u2019s Weighted Average Cost of Capital (WACC) adjusted for specific risks relating to the country in which the CGU operates. The beta and gearing ratio assumptions used in the calculation of the Group\u2019s WACC represent market participant measures based on the averages of a number of companies with similar assets. 2023 2022 Growth and discount rates Long-term growth rates Pre-tax discount rates Long-term growth rates Pre-tax discount rates US 2.1% 11.3% 2.2% 9.2% Canada 2.1% 11.8% 2.0% 9.6% UK 2.1% 11.7% 2.3% 9.5% Finland 2.0% 9.4% 1.4% 8.3% Rest of Europe 1 1.2% \u2013 16.4% 10.7% \u2013 31.3% 0.8% \u2013 14.4% 8.2% \u2013 27.5% Japan 1.0% 10.6% 0.9% 8.2% Rest of World 1.8% \u2013 4.3% 10.6% \u2013 20.2% 1.3% \u2013 4.4% 7.9% \u2013 16.1% 1. Rest of Europe includes T\u00fcrkiye which has residual growth rate and pre-tax discount rate assumptions of 16.4% (2022: 14.4%) and 31.3% (2022: 27.5%), respectively. Excluding T\u00fcrkiye, the residual growth rate and pre-tax discount rate assumptions for Rest of Europe range from 1.2% to 2.5% (2022: 0.8% to 2.7%) and 10.7% to 14.6% (2022: 8.2% to 11.7%), respectively. During the first half of the year, a charge of \u00a35m was recognised to fully impair the goodwill held in respect of the Group\u2019s business in China. Consistent with prior years, the goodwill impairment testing was performed as at 31 July. Whilst the forecast performance of the Group\u2019s CGUs has improved, the level of headroom in each CGU has been impacted by an increase in discount rates which reflect the higher market interest rates this year. Subsequent to 31 July, management has considered whether there have been any indicators that the goodwill may be impaired. There was no impact on the reported amounts of goodwill as a result of this review. Sensitivity analysis The Group has performed a sensitivity analysis based on changes in key assumptions considered to be reasonably possible by management. There was no impact on the reported amounts of goodwill as a result of this review. The UK CGU is sensitive to reasonably possible changes in key assumptions. Most of the UK goodwill arose in 2000 on the Granada transaction. The estimated recoverable amount of the Group\u2019s operations in the UK exceeds its carrying value by \u00a3186m (2022: \u00a3535m). The associated impact of changes in key assumptions on the impairment assessment is presented in the table below. The sensitivity analysis presented is prepared on the basis that a change in each key assumption would not have a consequential impact on other assumptions used in the impairment review. UK CGU Decrease in recoverable amount 2023 \u00a3m 2022 \u00a3m Increase in pre-tax discount rate by 1% (199) (286) Decrease in projected operating profit by 3% (63) (70) Decrease in the long -term growth rate by 0.1% (19) (29) In order for the recoverable amount to be equal to the carrying value, the pre-tax discount rate would have to be increased by 0.9% (2022: 2.1%), projected operating profit decreased by 9% (2022: 23%) or the long-term growth rate decreased to 1.0% (2022: decline of 0.1%). The directors consider that changes in key assumptions of this magnitude are reasonably possible in the current environment. Other than as disclosed above, the directors do not consider that any reasonably possible changes in the key assumptions would cause the value in use of the net operating assets of the individually significant CGUs disclosed above to fall below their carrying values.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-619": {
"value": "Significant accounting policy Goodwill arising on consolidation represents the excess of the cost of acquisition over the fair value of the Group\u2019s share of the identifiable assets and liabilities of the acquired subsidiary at the date of acquisition. Goodwill is tested annually for impairment and is carried at cost less any accumulated impairment losses. Goodwill is allocated to the cash-generating u nits (CGUs) or groups of CGUs that are expected to benefit from the acquisition which is usually the geographical location of the operations of the Group. Goodwill is subsequently monitored and tested for impairment at the level at which it is allocated. G ains and losses on the disposal of businesses take account of the carrying amount of goodwill relating to the business sold, allocated where necessary on the basis of relative fair value, unless another method is determined to be more appropriate. The recoverable amount of a CGU is determined based on value -in-use calculations. If the recoverable amount of a CGU is less than its carrying amount, an impairment loss is recognised in the consolidated income statement which is allocated first to reduce the carrying amount of any goodwill allocated to the CGU and then to the other assets of the CGU pro rata on the basis of the carrying amount of each asset in the CGU. An impairment loss recognised in respect of goodwill is not subsequently reversed. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-598": {
"value": "Significant accounting policy Goodwill arising on consolidation represents the excess of the cost of acquisition over the fair value of the Group\u2019s share of the identifiable assets and liabilities of the acquired subsidiary at the date of acquisition. Goodwill is tested annually for impairment and is carried at cost less any accumulated impairment losses. Goodwill is allocated to the cash-generating u nits (CGUs) or groups of CGUs that are expected to benefit from the acquisition which is usually the geographical location of the operations of the Group. Goodwill is subsequently monitored and tested for impairment at the level at which it is allocated. G ains and losses on the disposal of businesses take account of the carrying amount of goodwill relating to the business sold, allocated where necessary on the basis of relative fair value, unless another method is determined to be more appropriate. The recoverable amount of a CGU is determined based on value -in-use calculations. If the recoverable amount of a CGU is less than its carrying amount, an impairment loss is recognised in the consolidated income statement which is allocated first to reduce the carrying amount of any goodwill allocated to the CGU and then to the other assets of the CGU pro rata on the basis of the carrying amount of each asset in the CGU. An impairment loss recognised in respect of goodwill is not subsequently reversed. Significant accounting policy Acquisition intangibles Intangible assets acquired as part of a business combination are capitalised at fair value at the date of acquisition and mainly relate to client contracts and brands. Client contract intangibles Client contract intangibles are capitalised at cost and relate to payments made to clients, typically at the start of a contr act, to obtain the right to generate significant consumer revenue through the provision of food services at the client site. Computer software Software licences acquired for use by the Group are capitalised at cost, including the cost of purchasing the licence and the directly attributable cost of bringing the software application to use. Software -as-a-Service (SaaS) arrangements are service contracts providing the Group with the right to access the cloud provider\u2019s software over the contract period. As such, the Group does not receive a software intangible asset at the contract commenceme nt date. Implementation services are assessed to determine whether they are distinct from the underlying use of the software. Where implementation services are not distinct, the cost is expensed as incurred. Where implementation services are distinct, an i ntangible asset is recognised if it satisfies the conditions for recognition as an intangible asset in accordance with IAS 38 Intangible Assets, otherwise the co st is expensed as incurred. Trademarks and licences Trademarks and licences are capitalised at cost. Amortisation and impairment The method of amortisation reflects the pattern in which the economic benefits of the asset are expected to be consumed. The following methods are applied: \u2013 acquisition intangibles: straight line over the life of the contract, including the renewal period where appropriate. The typical useful lives range from 2 to 20 years. \u2013 client contract intangibles: straight line over the life of the contract. The typical useful lives range from 3 to 5 years. \u2013 computer software: straight line or a method which better reflects the pattern in which the economic benefits of the asset are expected to be consumed. The typical useful lives range from 3 to 10 years. \u2013 trademarks and licences: straight line over the term of the trademark or licence. Other intangible assets are tested for impairment if there are any indicators of impairment. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-574": {
"value": "10 Other intangible assets Significant accounting policy Acquisition intangibles Intangible assets acquired as part of a business combination are capitalised at fair value at the date of acquisition and mainly relate to client contracts and brands. Client contract intangibles Client contract intangibles are capitalised at cost and relate to payments made to clients, typically at the start of a contr act, to obtain the right to generate significant consumer revenue through the provision of food services at the client site. Computer software Software licences acquired for use by the Group are capitalised at cost, including the cost of purchasing the licence and the directly attributable cost of bringing the software application to use. Software -as-a-Service (SaaS) arrangements are service contracts providing the Group with the right to access the cloud provider\u2019s software over the contract period. As such, the Group does not receive a software intangible asset at the contract commenceme nt date. Implementation services are assessed to determine whether they are distinct from the underlying use of the software. Where implementation services are not distinct, the cost is expensed as incurred. Where implementation services are distinct, an i ntangible asset is recognised if it satisfies the conditions for recognition as an intangible asset in accordance with IAS 38 Intangible Assets, otherwise the co st is expensed as incurred. Trademarks and licences Trademarks and licences are capitalised at cost. Amortisation and impairment The method of amortisation reflects the pattern in which the economic benefits of the asset are expected to be consumed. The following methods are applied: \u2013 acquisition intangibles: straight line over the life of the contract, including the renewal period where appropriate. The typical useful lives range from 2 to 20 years. \u2013 client contract intangibles: straight line over the life of the contract. The typical useful lives range from 3 to 5 years. \u2013 computer software: straight line or a method which better reflects the pattern in which the economic benefits of the asset are expected to be consumed. The typical useful lives range from 3 to 10 years. \u2013 trademarks and licences: straight line over the term of the trademark or licence. Other intangible assets are tested for impairment if there are any indicators of impairment. Climate change In the event that there are indicators of impairment in respect of long-life acquisition intangibles, the potential impact of climate change and the Group\u2019s net zero commitments on forecast cash flows beyond the Group\u2019s three -year planning period is considered during impairment testing by including in the sensitivity analysis assumptions consistent with the quantitative scenario analysis performed for the Task Force on Climate -Related Financial Disclosures (see pages 51 and 52). Other intangible assets Acquisition intangibles 1 \u00a3m Client contract intangibles \u00a3m Computer software \u00a3m Trademarks and licences \u00a3m Total \u00a3m Cost At 1 October 2021 1,447 661 487 5 2,600 Additions \u2013 36 140 1 177 Disposals (6) (10) (15) (1) (32) Business acquisitions 140 \u2013 \u2013 \u2013 140 Sale and closure of businesses (1) \u2013 \u2013 \u2013 (1) Reclassification \u2013 \u2013 6 \u2013 6 Currency adjustment 205 114 52 1 372 At 30 September 2022 1,785 801 670 6 3,262 Additions \u2013 84 130 1 215 Disposals (3) (19) (10) \u2013 (32) Business acquisitions 221 \u2013 \u2013 \u2013 221 Sale and closure of businesses (18) (2) (6) \u2013 (26) Reclassification \u2013 1 1 1 3 Currency adjustment (121) (70) (29) \u2013 (220) At 30 September 2023 1,864 795 756 8 3,423 Amortisation At 1 October 2021 404 288 287 4 983 Charge for the year 91 59 41 \u2013 191 Impairment \u2013 \u2013 2 1 3 Disposals (6) (8) (12) (1) (27) Reclassification \u2013 \u2013 5 2 7 Currency adjustment 62 53 30 \u2013 145 At 30 September 2022 551 392 353 6 1,302 Charge for the year 100 61 48 1 210 Impairment \u2013 8 \u2013 \u2013 8 Disposals (2) (18) (7) \u2013 (27) Sale and closure of business es (5) (2) (2) \u2013 (9) Reclassification \u2013 1 (1) \u2013 \u2013 Currency adjustment (41) (35) (17) \u2013 (93) At 30 September 2023 603 407 374 7 1,391 Net book value At 30 September 2022 1,234 409 317 \u2013 1,960 At 30 September 2023 1,261 388 382 1 2,032 1. The net book value of acquisition intangibles includes \u00a3192m (2022: \u00a3213m) in respect of the acquisition of Fazer Food Services in January 2020 relating to client contracts with remaining useful lives of between 7 and 15 years. There are no other individually significant items in other intangible assets.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-620": {
"value": "Significant accounting policy Acquisition intangibles Intangible assets acquired as part of a business combination are capitalised at fair value at the date of acquisition and mainly relate to client contracts and brands. Client contract intangibles Client contract intangibles are capitalised at cost and relate to payments made to clients, typically at the start of a contr act, to obtain the right to generate significant consumer revenue through the provision of food services at the client site. Computer software Software licences acquired for use by the Group are capitalised at cost, including the cost of purchasing the licence and the directly attributable cost of bringing the software application to use. Software -as-a-Service (SaaS) arrangements are service contracts providing the Group with the right to access the cloud provider\u2019s software over the contract period. As such, the Group does not receive a software intangible asset at the contract commenceme nt date. Implementation services are assessed to determine whether they are distinct from the underlying use of the software. Where implementation services are not distinct, the cost is expensed as incurred. Where implementation services are distinct, an i ntangible asset is recognised if it satisfies the conditions for recognition as an intangible asset in accordance with IAS 38 Intangible Assets, otherwise the co st is expensed as incurred. Trademarks and licences Trademarks and licences are capitalised at cost. Amortisation and impairment The method of amortisation reflects the pattern in which the economic benefits of the asset are expected to be consumed. The following methods are applied: \u2013 acquisition intangibles: straight line over the life of the contract, including the renewal period where appropriate. The typical useful lives range from 2 to 20 years. \u2013 client contract intangibles: straight line over the life of the contract. The typical useful lives range from 3 to 5 years. \u2013 computer software: straight line or a method which better reflects the pattern in which the economic benefits of the asset are expected to be consumed. The typical useful lives range from 3 to 10 years. \u2013 trademarks and licences: straight line over the term of the trademark or licence. Other intangible assets are tested for impairment if there are any indicators of impairment. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-540": {
"value": "11
Contract balances
Significant accounting policy
Contract fulfilment assets
Costs incurred in the fulfilment of the Group\u2019s obligations to the client under the contract include contributions towards se
rvice assets,
as kitchen and restaurant fit-out costs and equipment, which are capitalised as contract fulfilment assets. Contract fulfilment assets
originate when payments are made, normally up front at the start of the client contract, that provide enhanced resources
to the Group over
the contract term. Contract fulfilment costs covered within the scope of another accounting standard, such as property, plant and equipment
and intangible assets, are not capitalised as contract fulfilment assets, but are treated according to other standards.
Costs to obtain contracts
Costs incurred during the bidding period, prior to a contract being awarded, are expensed to the income statement. Costs incu
rred in
securing the contract after preferred bidder status has been obtained are generally expensed as incurred, unless they fulfi
l the conditions for
capitalisation as an asset.
The incremental costs to obtain a contract with a customer, such as commissions to the salesforce, are capitalised if it is e
xpected that those
costs will be recoverable. Only commissions directly attributable to an individual contract award are capitalise
d, while commissions payable
due to multiple contract wins or due to a portfolio of client contracts are expensed as incurred as they cannot be directly a
ttributable to an
identified contract. Costs to obtain contracts that would have been incurred regardl
ess of whether the contract was obtained are recognised
as an expense in the period.
Amortisation and impairment
Contract fulfilment assets are amortised on a straight
-line basis over the shorter of the life of the client contract and the useful economic life
of the assets. The amortisation charge is included in operating costs.
Capitalised costs to obtain contracts are unwound over the life of the client contract as an expense.
Contract fulfilment assets and capitalised costs to obtain contracts are reviewed annually to identify indicators of impairme
nt. Whenever
impairment indicators exist, the Group determines the recoverability of the contract fulfilment assets and capitalised
costs to obtain
contracts by comparing their carrying amount to the remaining amount of consideration that the Group expects to receive less
the costs that
relate to providing services under the relevant contract.
The following table provides information about contract costs, assets and liabilities from contracts with customers and other contract-related balances.
Contract fulfilment assets
991 1,024
Costs to obtain contracts
87 82
Costs to obtain and fulfil contracts
1,078 1,106
16 408 362
22 (452)
(475)
16 145 141
16 3,059 2,939
The Group\u2019s accrued and deferred income balances solely relate to revenue from contracts with customers. The timing of revenue recognition
may differ from the timing of invoicing to customers. Accrued income typically arises where the timing of the related billing cycle occurs in a
period after the performance obligation is satisfied and is recognised as a contract asset. Deferred income generally arises as a result of upfront
payments under client contracts, including prepaid customer cards, and is recognised as contract liabilities, which are released over the term of
the contract as revenue is recognised. Generally, such contract liabilities are recognised as revenue within 12 months. Movements during the year
were driven by transactions entered into by the Group within the normal course of business.
Contract fulfilment assets
Contract fulfilment assets relate to contributions towards assets that the Group uses in the performance of its obligations in its contracts
with clients.
Contract fulfilment assets
\u00a3m
\u00a3m
311 218
(24)
(13)
Amortisation charge for the year
(231)
(214)
\u2013 (3)
(87)
171
991 1,024
No impairment losses were recognised on contract fulfilment assets during the year (2022: \u00a33m).
With the exception of contract fulfilment assets, cash payments in respect of contract balances are classified as cash flows from operating
activities. There is a significant judgement in respect of the classification of cash payments relating to contract fulfilment assets in the cash flow
statement. The Group classifies additions to contract fulfilment assets as cash flows from investing activities as they arise from cash payments in
relation to assets that will generate long-term economic benefits. During the year, the purchase of contract fulfilment assets in cash flows from
investing activities was \u00a3311m (2022: \u00a3218m).
",
"dimensions": {
"concept": "compassgroupplc:DisclosureOfContractBalances",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-599": {
"value": "Significant accounting policy Contract fulfilment assets Costs incurred in the fulfilment of the Group\u2019s obligations to the client under the contract include contributions towards se rvice assets, such as kitchen and restaurant fit-out costs and equipment, which are capitalised as contract fulfilment assets. Contract fulfilment assets originate when payments are made, normally up front at the start of the client contract, that provide enhanced resources to the Group over the contract term. Contract fulfilment costs covered within the scope of another accounting standard, such as property, plant and equipment and intangible assets, are not capitalised as contract fulfilment assets, but are treated according to other standards. Costs to obtain contracts Costs incurred during the bidding period, prior to a contract being awarded, are expensed to the income statement. Costs incu rred in securing the contract after preferred bidder status has been obtained are generally expensed as incurred, unless they fulfi l the conditions for capitalisation as an asset. The incremental costs to obtain a contract with a customer, such as commissions to the salesforce, are capitalised if it is e xpected that those costs will be recoverable. Only commissions directly attributable to an individual contract award are capitalise d, while commissions payable due to multiple contract wins or due to a portfolio of client contracts are expensed as incurred as they cannot be directly a ttributable to an identified contract. Costs to obtain contracts that would have been incurred regardl ess of whether the contract was obtained are recognised as an expense in the period. Amortisation and impairment Contract fulfilment assets are amortised on a straight -line basis over the shorter of the life of the client contract and the useful economic life of the assets. The amortisation charge is included in operating costs. Capitalised costs to obtain contracts are unwound over the life of the client contract as an expense. Contract fulfilment assets and capitalised costs to obtain contracts are reviewed annually to identify indicators of impairme nt. Whenever impairment indicators exist, the Group determines the recoverability of the contract fulfilment assets and capitalised costs to obtain contracts by comparing their carrying amount to the remaining amount of consideration that the Group expects to receive less the costs that relate to providing services under the relevant contract. ",
"dimensions": {
"concept": "compassgroupplc:DescriptionOfAccountingPolicyForContractBalances",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-541": {
"value": "12 Leases
Significant accounting policy
At the inception of a contract, the Group assesses whether the contract is, or contains, a lease. A contract is, or contains, a lease if it conveys
the right to control the use of an identified asset for a period of time in exchange for consideration. Cont
rol is conveyed where the Group has
both the right to direct the identified asset\u2019s use and to obtain substantially all the economic benefits from that use. The
Group allocates the
consideration in the contract to each lease and non
-lease component. The non-lease component, where it is separately identifiable, is not
-of-use asset.
When a contract is or contains a lease, the Group recognises a right
-of-use asset and a corresponding lease liability at the lease
commencement date with respect to all lease arrangements in which it is the lessee, except for leases of low
-value assets with an initial fair
value less than approximately \u00a35,000 and short
-term leases of 12 months or less. For these leases, the lease payments are charged to the
income statement as an operating expense on a straight
-line basis over the period of the lease.
The lease term is the non
-cancellable period beginning at the contract commencement date plus periods covered by an option to extend the
lease, if it is reasonably certain that the Group will exercise the option, and periods covered by an option to termina
te the lease, if it is
reasonably certain that the Group will not exercise this option.
-of-use assets
-of-use asset is initially measured at cost, comprising the initial lease liability adjusted for any lease payments already made,
any initial direct costs incurred and an estimate of restoration costs, less any lease incentives received.
Depreciation and impairment
-of-use asset is depreciated on a straight-line basis over the shorter of the lease term or the useful life of the underlying asset. The
estimated useful lives of right
-of-use assets are determined on the same basis as those of property, plant and equipment. The right-of-use
asset is tested for impairment if there are any indicators of impairment.
The lease liability is measured at the present value of the lease payments that are reasonably certain and not paid at the co
mmencement
date, discounted at the incremental borrowing rate specific to the term, country and start date of the lease. The lease liability is subsequently
measured at amortised cost using the effective interest method. The lease liability is remeasured, with a corresponding adjus
tment to the
-of-use asset, by discounting the revised lease payments as follows:
using the initial discount rate at the commencement of the lease when lease payments change as a result of changes to residual value
guarantees and changes in an index other than a floating interest rate
using a revised discount rate when lease payments change as a result of the Group\u2019s reassessment of whether it is reasonably certain to
exercise a purchase, extension or termination option, changes in the lease term or as a result of a change in floating interest rates
Variable lease payments that are not included in the measurement of the lease liability are recognised in the consolidated in
come statement
in the period in which the event or condition that triggers payment occurs.
Information regarding leases for which the Group is a lessee is provided below. The Group does not have any material arrangements where it
acts as a lessor.
The Group\u2019s lease portfolio consists of office premises, concession rentals and other assets, such as catering equipment, vending machines and
motor vehicles. Lease terms are negotiated on an individual basis and contain a broad range of terms and conditions.
Some lease agreements contain variable payments that are not linked to an index or rate, but are based on the performance of the underlying
asset. The variable payments depend on sales and, consequently, on overall economic developments over the next few years. Variable payment
terms are used to link rental payments to cash flows and reduce fixed costs.
The Group does not expect any significant changes in the overall ratio of the variable payments to the Group\u2019s entire lease portfolio.
Extension and termination options are included in a number of lease agreements and provide the Group with operational flexibility. These options
are assessed at contract commencement as to whether they are reasonably certain to be exercised and are reassessed if a significant event or
change in circumstances occurs which is in the control of the Group.
Right-of-use assets
-of-use assets
buildings
machinery
fittings
Total
\u00a3m
1
20 (1)
\u2013 19
Depreciation charge for the year
3 \u2013 \u2013 3
(1)
(5)
\u2013 (6)
127 101 1 229
1
Depreciation charge for the year
\u2013 strategic portfolio review (see note 3)
(44)
\u2013 \u2013 (44)
Sale and closure of businesses
(3)
(11)
\u2013 (14)
1. Amendments include lease terminations, modifications, reassessments and extensions to existing lease agreements.
Lease liabilities
\u00a3m
\u00a3m
194 194
-current 751 719
945 913
A maturity analysis of contractual undiscounted cash flows relating to lease liabilities is presented in note 20.
Income statement
Amounts recognised in the income statement
-value assets, excluding short-term leases of low-value assets 44 37
-term leases 88 69
-19 rent concessions \u2013 (2)
16 18
Expense relating to short
-term leases, low-value assets and variable lease payments 148 122
Depreciation expense of right
-of-use assets 163 156
\u2013 strategic portfolio review (see note 3) 44 \u2013
\u2013 other 1 4
\u2013 (3)
Interest on lease liabilities
41 35
397 314
Cash flow statement
The Group had total cash outflows for leases of \u00a3217m (2022: \u00a3187m), comprising \u00a341m (2022: \u00a335m) of interest in cash flow from operating
activities and \u00a3176m (2022: \u00a3152m) of principal in cash flow from financing activities. The Group has various non-cancellable lease contracts
that had not yet commenced at 30 September 2023. The future lease payments for these non-cancellable lease contracts are \u00a32m within one
year (2022: \u00a33m), \u00a313m between one and five years (2022: \u00a315m) and \u00a321m thereafter (2022: \u00a318m).
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-600": {
"value": "Significant accounting policy At the inception of a contract, the Group assesses whether the contract is, or contains, a lease. A contract is, or contains, a lease if it conveys the right to control the use of an identified asset for a period of time in exchange for consideration. Cont rol is conveyed where the Group has both the right to direct the identified asset\u2019s use and to obtain substantially all the economic benefits from that use. The Group allocates the consideration in the contract to each lease and non -lease component. The non-lease component, where it is separately identifiable, is not included in the right -of-use asset. When a contract is or contains a lease, the Group recognises a right -of-use asset and a corresponding lease liability at the lease commencement date with respect to all lease arrangements in which it is the lessee, except for leases of low -value assets with an initial fair value less than approximately \u00a35,000 and short -term leases of 12 months or less. For these leases, the lease payments are charged to the income statement as an operating expense on a straight -line basis over the period of the lease. The lease term is the non -cancellable period beginning at the contract commencement date plus periods covered by an option to extend the lease, if it is reasonably certain that the Group will exercise the option, and periods covered by an option to termina te the lease, if it is reasonably certain that the Group will not exercise this option. Right -of-use assets The right -of-use asset is initially measured at cost, comprising the initial lease liability adjusted for any lease payments already made, plus any initial direct costs incurred and an estimate of restoration costs, less any lease incentives received. Depreciation and impairment The right -of-use asset is depreciated on a straight-line basis over the shorter of the lease term or the useful life of the underlying asset. The estimated useful lives of right -of-use assets are determined on the same basis as those of property, plant and equipment. The right-of-use asset is tested for impairment if there are any indicators of impairment. Lease liabilities The lease liability is measured at the present value of the lease payments that are reasonably certain and not paid at the co mmencement date, discounted at the incremental borrowing rate specific to the term, country and start date of the lease. The lease liability is subsequently measured at amortised cost using the effective interest method. The lease liability is remeasured, with a corresponding adjus tment to the right -of-use asset, by discounting the revised lease payments as follows: \u2013 using the initial discount rate at the commencement of the lease when lease payments change as a result of changes to residual value guarantees and changes in an index other than a floating interest rate \u2013 using a revised discount rate when lease payments change as a result of the Group\u2019s reassessment of whether it is reasonably certain to exercise a purchase, extension or termination option, changes in the lease term or as a result of a change in floating interest rates Variable lease payments that are not included in the measurement of the lease liability are recognised in the consolidated in come statement in the period in which the event or condition that triggers payment occurs. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-542": {
"value": "13
Property, plant and equipment
Significant accounting policy
Freehold land is carried at cost and is not depreciated. All other property, plant and equipment assets are carried at cost less accumulated
depreciation and any recognised impairment in
value. When assets are sold, the difference between the sales proceeds and the carrying
is recognised in the consolidated income statement.
Depreciation and impairment
Depreciation is provided on a straight
-line basis over the anticipated useful lives of the assets. The following rates are applied for the Group:
freehold buildings: 2% per annum; plant and machinery: 8% to 33% per annum; and fixtures and fittings: 8% to 3
3% per annum.
Property, plant and equipment is tested for impairment if there are any indicators of impairment.
Property, plant and equipment
Land and
buildings
Plant and
machinery
Fixtures and
fittings
Total
(21)
(141)
(45)
(207)
Sale and closure of businesses
3 11 2 16
399 1,886 824 3,109
5 17 1 23
Sale and closure of businesses
(29)
(124)
(34)
(187)
216 1,103 562 1,881
\u2013 (1)
\u2013 (1)
Sale and closure of businesses
3 4 2 9
22 186 68 276
Impairment \u2013 strategic portfolio review (see note 3)
\u2013 other
\u2013 1 \u2013 1
\u2013 (2)
\u2013 (2)
Sale and closure of businesses
(3)
(41)
(11)
(55)
(1)
5 \u2013
4
233 1,235 612 2,080
143 607 205 955
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-601": {
"value": "Significant accounting policy Freehold land is carried at cost and is not depreciated. All other property, plant and equipment assets are carried at cost less accumulated depreciation and any recognised impairment in value. When assets are sold, the difference between the sales proceeds and the carrying amount of the assets is recognised in the consolidated income statement. Depreciation and impairment Depreciation is provided on a straight -line basis over the anticipated useful lives of the assets. The following rates are applied for the Group: freehold buildings: 2% per annum; plant and machinery: 8% to 33% per annum; and fixtures and fittings: 8% to 3 3% per annum. Property, plant and equipment is tested for impairment if there are any indicators of impairment. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-621": {
"value": "Depreciation and impairment Depreciation is provided on a straight -line basis over the anticipated useful lives of the assets. The following rates are applied for the Group: freehold buildings: 2% per annum; plant and machinery: 8% to 33% per annum; and fixtures and fittings: 8% to 3 3% per annum. Property, plant and equipment is tested for impairment if there are any indicators of impairment. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-543": {
"value": "14
Interests in joint ventures and associates
Significant accounting policy
Joint arrangements are entities in which the Group holds an interest on a long-term basis and which are jointly controlled by the Group and
other entities under a contractual agreement. The Group accounts for its own share of assets, liabilities, revenues and expen
ses measured
according to the terms of the agreements covering joint operations.
A joint venture is a joint arrangement whereby the parties that have joint
control of the arrangement have rights to the net assets of the arrangement.
An associate is an undertaking that is not a subsidiary or joint arrangement over which the Group has significant influence a
nd can
participate in financial and operating policy decisions.
Joint ventures and associates are accounted for using the equity method. The consolidated income statement includes the Group
\u2019s share of
the results of joint ventures and associates and the consolidated balance sheet includes the Group\u2019s share of their net
assets.
Investments in associates include goodwill identified on acquisition and are carried in
the consolidated balance sheet at cost plus post-
acquisition changes in the Group\u2019s share of the net assets of the associate, less any impairment in value.
Interests in joint ventures and associates
270 256
7 28
Share of results of joint ventures
30 27
Share of results of associates
26 18
Transfer to held for sale
1
(5)
(27)
(49)
(51)
244 270
ventures 85 85
159 185
244 270
1. At 30 September 2023, \u00a34m is held for sale after \u00a31m of adverse exchange translation (see note 27).
Significant interests in joint ventures and associates measured using the equity method are as follows:
Significant joint ventures and associates
Holding
Principal
place of business
Twickenham Experience Limited
1
Associate 40% UK 79 79
Abu Dhabi National Hotels Compass Middle East LLC
Joint venture 50% UAE 65 73
1. The holding of 40% is based on the Group\u2019s share of voting rights. Based on the nominal value of share capital, the Group\u2019s holding is 16% (see note 36).
The Group\u2019s joint ventures and associates provide food and/or support services. None of these investments is considered to be individually
material to the results or financial position of the Group.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfJointVenturesExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-575": {
"value": "14 Interests in joint ventures and associates Significant accounting policy Joint arrangements are entities in which the Group holds an interest on a long-term basis and which are jointly controlled by the Group and other entities under a contractual agreement. The Group accounts for its own share of assets, liabilities, revenues and expen ses measured according to the terms of the agreements covering joint operations. A joint venture is a joint arrangement whereby the parties that have joint control of the arrangement have rights to the net assets of the arrangement. An associate is an undertaking that is not a subsidiary or joint arrangement over which the Group has significant influence a nd can participate in financial and operating policy decisions. Joint ventures and associates are accounted for using the equity method. The consolidated income statement includes the Group \u2019s share of the results of joint ventures and associates and the consolidated balance sheet includes the Group\u2019s share of their net assets. Investments in associates include goodwill identified on acquisition and are carried in the consolidated balance sheet at cost plus post- acquisition changes in the Group\u2019s share of the net assets of the associate, less any impairment in value. Interests in joint ventures and associates 2023 \u00a3m 2022 \u00a3m Net book value At 1 October 270 256 Additions 7 28 Step acquisitions (24) \u2013 Share of results of joint ventures 30 27 Share of results of associates 26 18 Transfer to held for sale 1 (5) (27) Dividends received (49) (51) Currency adjustment (11) 19 At 30 September 244 270 Comprised of Interests in joint ventures 85 85 Interests in associates 159 185 Total 244 270 1. At 30 September 2023, \u00a34m is held for sale after \u00a31m of adverse exchange translation (see note 27). Significant interests in joint ventures and associates measured using the equity method are as follows: Significant joint ventures and associates Carrying amount Interest Holding % Principal place of business 2023 \u00a3m 2022 \u00a3m Twickenham Experience Limited 1 Associate 40% UK 79 79 Abu Dhabi National Hotels Compass Middle East LLC Joint venture 50% UAE 65 73 1. The holding of 40% is based on the Group\u2019s share of voting rights. Based on the nominal value of share capital, the Group\u2019s holding is 16% (see note 36). The Group\u2019s joint ventures and associates provide food and/or support services. None of these investments is considered to be individually material to the results or financial position of the Group. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-544": {
"value": "15
Other investments
Significant accounting policy
Other investments comprising debt and equity instruments are recognised at fair value plus direct transaction costs.
Debt instruments are classified at fair value through other comprehensive income. Gains and losses arising from changes in fa
ir value are
recognised directly in other comprehensive income, except for impairment gains or losses, interest income and foreign
exchange gains and
losses, which are recognised in the income statement. When the debt instrument is derecognised, cumulative amounts in other
comprehensive income are reclassified to the income statement.
Equity investments have been irrevocably designated at fair value through other comprehensive income. Gains and losses arisin
g from
changes in fair value are recognised directly in other comprehensive income, and are not subsequently reclassified to the Gr
oup income
statement, including on derecognition. Impairment losses are not recognised separately from other changes in fair value. Divi
dends are
recognised in the consolidated income statement when the Group\u2019s right to receive payment is established.
Other investments that are not equity investments, whose cash flows are not solely principal and interest or are not held in
order to collect
contractual cash flows, are classified and measured at fair value through profit and loss. Investments are include
d in non-current assets
unless management intends to dispose of the investment within 12 months of the balance sheet date.
790 166
3 42
Transfer from post-employment benefit obligations
(3)
(3)
Change in fair value of investments at fair value through other comprehensive income
94 (133)
value of investments at fair value through profit or loss 5 (7)
(5)
Rabbi Trust contributions
1
74 61
Rabbi Trust benefits paid
1
Dividends received from Rabbi Trust investments
1
5 19 20
(66)
140
30 September 860 790
1
623 566
2
48 52
2
29 33
3
148 127
12 12
860 790
1. The Rabbi Trust is a deferred compensation plan for US employees (see note 24).
2. Held by overseas companies to meet the cost of unfunded post-employment benefit obligations (see page 193).
3. Primarily represents a 19% effective interest in ASM Global Parent, Inc.
The gain from the change in fair value of investments at fair value through other comprehensive income of \u00a394m (2022: \u00a3133m loss) mainly
reflects an increase in the market value of investments held by the Rabbi Trust and the fair value of trade investments.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-602": {
"value": "Significant accounting policy Other investments comprising debt and equity instruments are recognised at fair value plus direct transaction costs. Debt instruments are classified at fair value through other comprehensive income. Gains and losses arising from changes in fa ir value are recognised directly in other comprehensive income, except for impairment gains or losses, interest income and foreign exchange gains and losses, which are recognised in the income statement. When the debt instrument is derecognised, cumulative amounts in other comprehensive income are reclassified to the income statement. Equity investments have been irrevocably designated at fair value through other comprehensive income. Gains and losses arisin g from changes in fair value are recognised directly in other comprehensive income, and are not subsequently reclassified to the Gr oup income statement, including on derecognition. Impairment losses are not recognised separately from other changes in fair value. Divi dends are recognised in the consolidated income statement when the Group\u2019s right to receive payment is established. Other investments that are not equity investments, whose cash flows are not solely principal and interest or are not held in order to collect contractual cash flows, are classified and measured at fair value through profit and loss. Investments are include d in non-current assets unless management intends to dispose of the investment within 12 months of the balance sheet date. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-545": {
"value": "16
Trade and other receivables
Significant accounting policy
The carrying value of all trade receivables is recorded at amortised cost and reduced by provisions for impairment, which are measured at an
amount equal to lifetime expected credit
losses. In determining credit risk, the Group considers reasonable and supportable information that
is relevant and available without undue cost or effort. This includes both quantitative and qualitative information and analy
sis based on the
ical experience and forward-looking information.
2023 2022
Trade and other receivables
\u00a3m
\u00a3m
3,059 \u2013 3,059 2,939 \u2013 2,939
408 \u2013 408 362 \u2013 362
Prepayments \u2013 contract
\u2013 other 134 3 137 153 3 156
Deferred consideration receivable
on business
disposals
1
5 59 64
\u2013 10 10
ther
2
542 72 614 499 43 542
4,174 253 4,427 3,988 162 4,150
1. Includes \u00a355m (2022: \u00a3nil) in respect of the sale of four businesses in Central and Eastern Europe receivable over four years from the date of disposal in October
2022.
2. Other receivables are net of a provision for impairment of \u00a345m (2022: \u00a353m).
The ageing of gross trade receivables and of the provision for impairment is as follows:
Not yet due
overdue
overdue
overdue
overdue
Total
\u00a3m
1% 3% 33% 89% 74% 3%
(14)
(13)
(21)
(16)
(29)
(93)
2,576 428 43 2 10 3,059
Not yet due
\u00a3m
overdue
\u00a3m
overdue
\u00a3m
overdue
\u00a3m
overdue
\u00a3m
Total
\u00a3m
2,434 489 54 17 41 3,035
(11)
(18)
(15)
(17)
(35)
(96)
2,423 471 39 \u2013 6 2,939
Movements in the provision for impairment of trade and other receivables are as follows:
Provision for impairment of trade and
other
receivables
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
96 53 149 77 43 120
Charged to income statement
36 14 50 28 9 37
Credited to income statement
(8)
(7)
(15)
(5)
(3)
(8)
(25)
(13)
(38)
(21)
(1)
(22)
Sale and closure of business
(1)
\u2013 (1)
\u2013 \u2013 \u2013
cation 2 (1)
1 9 \u2013 9
(7)
(1)
(8)
8 5 13
93 45 138 96 53 149
Trade receivable days at 30 September 2023 were 41 days (2022: 38 days on a constant-currency basis).
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-603": {
"value": "Significant accounting policy The carrying value of all trade receivables is recorded at amortised cost and reduced by provisions for impairment, which are measured at an amount equal to lifetime expected credit losses. In determining credit risk, the Group considers reasonable and supportable information that is relevant and available without undue cost or effort. This includes both quantitative and qualitative information and analy sis based on the Group\u2019s histor ical experience and forward-looking information.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-546": {
"value": "17
Inventories
Significant accounting policy
Inventories are valued at the lower of cost and net realisable value. Cost is calculated using either the weighted average price or the first in,
first out method as appropriate to the circumstances. Net
realisable value is the estimated selling price in the ordinary course of business,
less applicable variable selling expenses.
Agreed discounts relating to inventories are credited to the income statement in cost of sales as the goods are consumed.
Rebates relating to items purchased, but still held at the balance sheet date, are deducted from the carrying value of these
items so that the
cost of inventories is recorded net of applicable rebates.
\u00a3m
\u00a3m
511 327
acquisitions 11 6
Sale and closure of businesses
(9)
\u2013
97 122
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-604": {
"value": "Significant accounting policy Inventories are valued at the lower of cost and net realisable value. Cost is calculated using either the weighted average price or the first in, first out method as appropriate to the circumstances. Net realisable value is the estimated selling price in the ordinary course of business, less applicable variable selling expenses. Agreed discounts relating to inventories are credited to the income statement in cost of sales as the goods are consumed. Rebates relating to items purchased, but still held at the balance sheet date, are deducted from the carrying value of these items so that the cost of inventories is recorded net of applicable rebates. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-547": {
"value": "18 Cash and cash equivalents
Significant accounting policy
Cash and cash equivalents comprise cash at bank and in hand, money market funds and short-term deposits with an original maturity of
three months or less. Cash and overdrafts are presented on a net basis in cash and cash equivalents when the Group has a lega
lly
enforceable right to set off the balances and it
regularly settles the balances on a net basis.
Bank overdrafts classified as borrowings (see note 19) are an integral part of the Group\u2019s cash management and are included i
n cash and
cash equivalents in the consolidated cash flow statement.
cash equivalents by type
\u00a3m
\u00a3m
313 429
-term bank deposits
112 1,080
418 474
843 1,983
Cash and cash equivalents by currency
\u00a3m
\u00a3m
574 1,473
dollar 38 193
yen 6 7
188 260
843 1,983
The Group\u2019s policy to manage the credit risk associated with cash and cash equivalents is set out in note 20. The book value of cash and cash
equivalents represents the maximum credit exposure.
Master netting or similar agreements
The Group has an agreement with a bank counterparty such that, following each quarter end, all balances are net settled simultaneously to a
single sterling value which is transferred to the sterling bank account of Compass Group PLC and included in cash and cash equivalents at the
balance sheet date. The cash and overdraft figures before netting are shown in the table below:
2023
2022
\u00a3m
\u00a3m
Cash and cash equivalents
1,399 (556)
843 2,378 (395) 1,983
overdrafts (719)
556 (163)
(646)
395 (251)
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-605": {
"value": "Significant accounting policy Cash and cash equivalents comprise cash at bank and in hand, money market funds and short-term deposits with an original maturity of three months or less. Cash and overdrafts are presented on a net basis in cash and cash equivalents when the Group has a lega lly enforceable right to set off the balances and it regularly settles the balances on a net basis. Bank overdrafts classified as borrowings (see note 19) are an integral part of the Group\u2019s cash management and are included i n cash and cash equivalents in the consolidated cash flow statement. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-548": {
"value": "1
Borrowings
Significant accounting policy
Borrowings are recognised initially at fair value, net of transaction costs incurred. Borrowings are subsequently stated at amortised cost
unless
they are part of a fair value hedge accounting relationship. Borrowings that are part of a fair value hedge accounting relationship are
measured at amortised cost adjusted for the fair value attributable to the risk being hedged.
\u20ac500m Jan 2023 1.88% \u2013 439
Placement $352m Oct 2023 4.12% 288 310
\u20ac750m Jul 2024 0.63% 633 632
\u00a3250m Sep 2025 2.00% 231 220
$300m Sep 2025 3.81% 235 259
\u00a3250m Jun 2026 3.85% 249 249
$300m Dec 2026 3.64% 246 269
\u00a3300m Jul 2029 2.00% 245 233
\u20ac500m Mar 2030 3.00% 398 412
\u00a3250m Sep 2032 4.38% 222 218
3,204 3,710
3 3
163 251
3,370 3,964
1,087 693
-current 2,283 3,271
3,370 3,964
The US Private Placements and Eurobonds are shown net of unamortised issue costs. The Group adjusts the carrying values of the US Private
Placements and Eurobonds that are designated in effective fair value hedge relationships for fair value gains and losses (based on observable
market inputs) attributable to the risk being hedged.
Within 1 year, or on demand
1,087 693
548 942
249 568
246 249
865 1,243
3,370 3,964
948 920
1,008 1,175
1,406 1,863
8 6
3,370 3,964
Financial covenants
The US Private Placement (USPP) notes contain financial covenants which consist of a leverage covenant test and an interest cover covenant test
which are tested semi-annually at 31 March and 30 September.
The leverage covenant test stipulates that net debt after adjustments (including removal of leases, derivatives and fair value adjustments) must be
less than or equal to 3.5 times underlying EBITDA after adjustments (including non-underlying items, depreciation on right-of-use assets and
lease interest) and can be increased to 4 times without breach for a limited period of time following a material acquisition and subject to a coupon
step up being paid.
The interest cover covenant test stipulates that underlying EBITDA after adjustments (including non-underlying items, depreciation on right-of-
use assets and lease interest) must be more than or equal to 3 times net finance costs after adjustments (including removal of lease interest and
other financing items) and can be reduced to 2.5 times without breach for a limited period of time following a material acquisition and subject to a
coupon step up being paid.
Covenant
1
<=3.5 1.2 1.3 1.0 1.0
>=3 21.8 23.7 27.6 33.4
1. Can be exceeded by 0.5 for three consecutive reporting periods following a material acquisition and subject to a coupon step up being paid.
2. Calculated using Alternative Performance Measures (see note 34). The leverage ratio reflects net debt divided by underlying EBITDA. The interest cover ratio
reflects underlying EBITDA divided by underlying net finance costs.
3. Calculated using Alternative Performance Measures (see note 34) and adjusted as per the USPP agreements.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-606": {
"value": "Significant accounting policy Borrowings are recognised initially at fair value, net of transaction costs incurred. Borrowings are subsequently stated at amortised cost unless they are part of a fair value hedge accounting relationship. Borrowings that are part of a fair value hedge accounting relationship are measured at amortised cost adjusted for the fair value attributable to the risk being hedged. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-549": {
"value": "20
Financial risk management
Significant accounting policy
Derivative financial instruments and hedge accounting
The Group uses derivative financial instruments, such as forward
currency contracts and interest rate swaps, to hedge the risks associated
with changes in foreign exchange rates and interest rates. Such derivative financial instruments are initially measured at fa
ir value on the
contract date and are remeasured to fair
value at subsequent reporting dates.
The use of financial derivatives is governed by the Group\u2019s policies approved by the Board that provide written principles on
the use of
financial derivatives consistent with the Group\u2019s risk management strategy. The Group does not use derivative financial
instruments for
The fair value of forward currency contracts is calculated by reference to current forward exchange rates for contracts with
similar maturity
profiles. The fair value of interest rate swaps is determined by reference to market values for similar instrument
s.
For the purpose of hedge accounting, hedges are classified as either fair value hedges when they hedge the exposure to change
s in the fair
value of a recognised asset or liability or an unrecognised firm commitment, or net investment hedges where they hedg
e the exposure to
foreign currency arising from a net investment in foreign
operations.
On adoption of IFRS 9 Financial Instruments, the Group elected to continue to apply hedge accounting guidance in IAS 39 Finan
cial
Instruments: Recognition and Measurement.
In relation to fair value hedges which meet the conditions for hedge
accounting, any gain or loss from remeasuring the hedging instrument at
fair value is recognised immediately in the consolidated income statement. Any gain or loss on the hedged item attr
ibutable to the hedged
risk is adjusted against the carrying amount of the hedged item and recognised in the consolidated income statement. Where the adjustment
is to an unrecognised firm commitment, an asset or liability is recognised on the balance sheet
. When the hedged transaction occurs, that
asset or liability is recognised in the
initial measurement of the acquisition cost and carrying amount of the asset or liability. Where the
adjustment is to the carrying amount of a hedged interest
-bearing financial instrument, the adjustment is amortised to the net profit and loss
amortised by maturity.
When fair value hedge accounting is discontinued, any adjustment to the carrying amount of the hedged item for the designated
risk for
-bearing financial instruments is amortised to profit or loss, with amortisation commencing no later than when the hedged item
The Group uses foreign currency
-denominated debt, forward currency contracts and cross currency swaps to partially hedge against the
change in the sterling value of its foreign currency denominated net assets due to movements in foreign exchange rates. The
Group
designates these as a hedge of its net investments in foreign operations and recognises the gains or losses on the retranslat
ion of the
borrowings in other comprehensive income. If the Group uses
derivatives as the hedging instrument, the effective portion of the hedge is
recognised in other comprehensive income, with any ineffective portion being recognised immediately in the income statement.
Exchange
differences arising from a monetary item receivable from or payable to a Group foreign operation,
the settlement of which is neither planned
nor likely in the foreseeable future, are considered to form part of a net investment in a foreign operation and are recognised directly in equity
in the translation
reserve.
Gains and losses accumulated in other comprehensive income are recycled through the consolidated income statement on disposal
of the
For derivative financial instruments that do not qualify for hedge accounting, any gains or losses arising from changes in fa
ir value are taken
directly to the consolidated income statement in the period.
Hedge accounting is discontinued when the hedging instrument expires or is sold, terminated
or exercised, or no longer qualifies for
accounting.
The Group\u2019s financial instruments comprise cash, borrowings, receivables and payables that are used to finance the Group\u2019s operations.
The Group also uses derivatives, principally interest rate swaps, forward currency contracts and cross currency swaps, to manage interest rate
and currency risks arising from the Group\u2019s operations. The Group does not trade in financial instruments. The Group\u2019s treasury policies are
designed to mitigate the impact of fluctuations in interest rates and exchange rates and to manage the Group\u2019s financial risks. The Board
approves any changes to the policies.
Liquidity risk
Liquidity risk is the risk that the Group may not be able to meet its financial obligations as they fall due.
The Group finances its operations through cash generated by the business and borrowings from a number of sources, including banking
institutions, the public and the private placement markets. The Group has developed long-term relationships with a number of financial
counterparties with the balance sheet strength and credit quality to provide credit facilities as required.
The Group seeks to avoid a concentration of debt maturities in any one period to spread its refinancing risk. The maturity profile of the Group\u2019s
principal borrowings at 30 September 2023 shows that the average period to maturity is 3.3 years (2022: 3.9 years).
Liquidity risk faced by the Group is mitigated by having diverse sources of finance available to it and by maintaining substantial unutilised
committed banking facilities to maintain a level of headroom in line with Board approval.
The Group has a \u00a32,000m Revolving Credit Facility (RCF) committed to August 2026. At 30 September 2023, no amounts were drawn under the
RCF (2022: \u00a3nil).
The Group has a $4bn commercial paper programme. Commercial paper is issued to meet short-term liquidity requirements and is supported by
the RCF. At 30 September 2023, no commercial paper was outstanding under the programme (2022: \u00a3nil).
Foreign currency risk
The Group\u2019s policy is to balance its principal projected cash flows by currency to actual or effective borrowings in the same currency.
As currency cash flows are generated, they are used to service and repay debt in the same currency. Where necessary, to implement this policy,
forward currency contracts and cross currency swaps are executed which, when applied to the actual currency liabilities, convert these to the
required currency.
The borrowings in each currency can give rise to foreign exchange differences on translation into sterling. Where the borrowings are less than,
or equate to, the net investment in overseas operations, these exchange rate variances may be treated as movements on reserves and recorded in
the consolidated statement of comprehensive income rather than in the consolidated income statement.
Non-sterling earnings streams are translated at the average rate of exchange for the year. Fluctuations in exchange rates have given and will
continue to give rise to translation differences. The Group is only partially protected from the impact of such differences through the matching of
cash flows to currency borrowings.
The Group has minimal exposure to the foreign currency risk of trade receivables and payables as operations within individual countries have little
cross-border activity which might give rise to translation risks on trade-related balances.
The main currencies to which the Group\u2019s reported sterling financial position is exposed are the US dollar and Euro. As set out above, the Group
seeks to hedge its exposure to currencies by matching debt in currency against the cash flows generated by the Group\u2019s foreign operations in
such currencies.
The effect on profit for the year (after tax) and total equity of a 10% strengthening of sterling against these currencies on the Group\u2019s financial
instruments is shown below. A 10% weakening would result in an equal and opposite impact on the profit or loss and equity of the Group. This
table shows the impact on the financial instruments in place at 30 September and has been prepared on the basis that the 10% change in
exchange rates occurred on the first day of the financial year and applied consistently throughout the year.
impact of sterling strengthening by 10%
\u00a3m
\u00a3m
\u00a3m
\u00a3m
Increase/(decrease) in profit for the year (after tax)
136 95 145 48
Interest rate risk
As set out above, the Group has effective borrowings in a number of currencies. The Group raises fixed-rate capital market debt and may swap
this to floating rate using interest rate swaps on a case-by-case basis. The Group\u2019s policy is to ensure that, in the short term, it is not materially
exposed to fluctuations in interest rates in its principal currencies. The Group implements this policy either by borrowing fixed-rate debt or by
using interest rate swaps so that the interest rates on at least 80% of the Group\u2019s projected debt are fixed for one year. For the second and third
years, interest rates are fixed within ranges of 30%-70% and 0%-40%, respectively.
In September 2022, the Group issued fixed-rate sustainable bonds of \u20ac500m (\u00a3434m) and \u00a3250m maturing in 2030 and 2032, respectively.
The Group entered into interest rate and cross currency swaps to effectively convert these to sterling, paying a floating interest rate. The bonds
and swaps are accounted for as fair value hedges. The proceeds of the bonds have to be allocated to expenditure on Eligible Sustainable Projects
in line with the Compass Group Sustainable Financing Framework during the three years before, and two years after, the date of issue.
The sensitivity analysis given below has been determined based on the derivative and non-derivative financial instruments the Group had in place
at the year-end date.
The effect of a 1% increase in interest rates prevailing at the balance sheet date on the Group\u2019s cash and cash equivalents and debt subject to
variable rates of interest at the balance sheet date would be to increase profit for the year (after tax) by \u00a31m (2022: \u00a37m) over the course of a
year. A similar 1% decrease in interest rates would result in an equal and opposite effect over the course of a year.
2023
Interest rate sensitivity analysis
\u00a3m
Increase in interest rate
+1% +1% +1% +1%
\u2013 cash/(debt) 225 (170)
(24)
76 107
/(decrease) in profit for the year (after tax) 2 (1)
\u2013 \u2013 1
Interest rate sensitivity analysis
\u00a3m
rate +1% +1% +1% +1%
Floating rate exposure \u2013 cash/(debt)
Increase in profit for the year (after tax)
4 \u2013 1 2 7
These changes are the result of the exposure to interest rates from the Group\u2019s floating-rate cash and cash equivalents and debt. The sensitivity
gains and losses given above may vary because cash flows vary throughout the year and interest rate and currency hedging may be implemented
after the year-end date in order to comply with the treasury policies outlined above.
Credit risk
Credit risk is the risk of financial loss to the Group if a customer or counterparty to a financial instrument fails to meet its contractual obligations.
The Group\u2019s policy is to minimise its exposure to credit risk from the failure of any single financial counterparty by spreading its risk across a
portfolio of financial counterparties and managing the aggregate exposure to each against certain pre-agreed limits. Exposure to counterparty
credit risk arising from deposits and derivatives (including forward currency contracts and cross currency swaps) is concentrated at the Group
centre where possible. Financial counterparty limits are derived from the long-term and short-term credit ratings, and the balance sheet strength
of the financial counterparty. All financial counterparties are required to have a minimum long-term credit rating from Moody\u2019s of Baa2 and a
short-term credit rating from Moody\u2019s of P-2 or equivalent from another recognised agency. To reduce credit exposures, the Group has
International Swaps and Derivatives Association (ISDA) Master Agreements with all of its counterparties for financial derivatives, which permit net
settlement of assets and liabilities in certain circumstances. The maximum exposure to credit risk resulting from financial activities, without
considering netting arrangements, is equal to the carrying value of the Group\u2019s financial assets.
At 30 September 2023, 41% of cash and cash equivalents were held with investment-grade bank counterparties, 50% with AAA money market
funds and 9% with non-investment-grade bank counterparties. In addition, 100% of derivative instruments were held with investment-grade
bank counterparties.
Credit sales are only made after credit approval procedures have been completed satisfactorily. The policy for making provisions for bad and
doubtful debts varies from country to country as different countries and markets have different payment practices. Various factors are considered,
including how overdue the debt is, the type of receivable and its past history, and current market and trading conditions. Full provision is made for
debts that are not considered to be recoverable.
There is limited concentration of credit risk with respect to trade and other receivables due to the diverse and unrelated nature of the Group\u2019s
client and supplier base. Expected credit losses are measured using historical cash collection data grouped according to payment terms. The
historical default rates are adjusted where macroeconomic factors are expected to have a significant impact when determining future expected
credit loss rates. The expected credit loss provision is calculated using a provision matrix, in which the provision increases as balances age.
Trade and other receivables are written off when there is no reasonable expectation of recovery and enforcement activity has ceased. An
impairment analysis is performed at each reporting date to measure expected credit losses. Accordingly, the directors believe that there is no
further credit provision required in excess of the provision for the impairment of receivables. The book value of trade and other receivables
represents the Group\u2019s maximum exposure to credit risk.
At 30 September 2023, trade receivables of \u00a3483m (2022: \u00a3516m) were past due but not impaired (see note 16). The Group has made a
provision based on a number of factors, including past history of the debtor and expected credit losses, and all amounts not provided for are
considered to be recoverable.
Management has considered the impact of reasonable changes in the expected credit loss rates used in the estimates made and does not
consider that a reasonable change would lead to a material adjustment to the estimate in the next 12 months.
Hedging activities
An analysis of the Group\u2019s derivative financial instruments is shown below:
Derivative financial instruments
Current
assets
Non-current
assets
Current
liabilities
liabilities
Current
assets
Non-current
assets
Current
liabilities
liabilities
\u2013 \u2013 (26)
(116)
\u2013 \u2013 \u2013 (154)
\u2013 \u2013 \u2013 (88)
43 \u2013 \u2013 (82)
\u2013 \u2013 \u2013 (1)
\u2013 \u2013 \u2013 \u2013
Forward currency contracts
2 \u2013 (9)
\u2013 18 \u2013 \u2013 \u2013
Not in a hedging relationship
9 45 \u2013 (2)
5 76 (3) (1)
Forward currency contracts
18 45 (37)
(207)
71 76 (6) (237)
On adoption of IFRS 9 Financial Instruments, the Group elected to continue to apply the hedge accounting guidance in IAS 39 Financial
Instruments: Recognition and Measurement.
Fair value hedges
The Group uses interest rate and cross currency swaps to hedge the fair value of some of its fixed-rate borrowings. These instruments swap the
fixed interest payable on the borrowings into floating interest rates and hedge the fair value of the borrowings against changes in interest rates and
foreign exchange rates. These swaps all qualify for fair value hedge accounting as defined by IAS 39.
Net investment hedges
The Group uses foreign currency denominated debt, cross currency swaps and forward currency contracts to partially hedge against the change
in the sterling value of its foreign currency denominated net assets due to movements in foreign exchange rates.
The carrying value of debt and derivatives in a net investment hedge was \u00a3697m (2022: \u00a3909m). A foreign exchange gain of \u00a3166m (2022:
\u00a3190m loss) relating to the net investment hedges has been netted off during the year within currency translation differences as presented in the
consolidated statement of comprehensive income. During the year, cumulative foreign exchange losses on net investment hedges attributable to
business disposals of \u00a33m (2022: \u00a3nil) were recycled to the consolidated income statement. The balance remaining in the foreign currency
translation reserve from net investment hedging relationships for which hedge accounting continues to apply is a loss of \u00a3605m (2022: \u00a3774m)
and for which hedge accounting is no longer applied is \u00a3nil (2022: \u00a3nil).
Derivatives not in a hedging relationship
The Group has a number of derivative financial instruments that do not meet the criteria for hedge accounting. These include some interest rate
swaps and some forward currency contracts used for interest and cash management.
Impact of hedging activities
The impact of the hedged items on the Group\u2019s financial statements is as follows:
Carrying amount
of the hedged
items
amount of fair
value hedge
adjustments
on the hedged
items included
in the carrying
amount of the
hedged items
Change in fair
value of
hedged items
used to
determine
hedge
effectiveness
Carrying amount
of the hedged
items
amount of fair
value hedge
adjustments
on the hedged
items included
in the carrying
amount of the
hedged items
Change in fair
value of
hedged items
used to
determine
hedge
effectiveness
-term borrowings (921)
17 (11)
(439)
\u2013 10
-term borrowings (1,706)
195 (15)
(2,664)
238 310
(2,627)
212 (26)
(3,103)
238 320
The impact of the hedging instruments on the Group\u2019s financial statements is as follows:
2023 2022
Hedging instruments
Nominal amount
of the hedging
instruments
\u00a3m
Carrying amount
of the hedging
instruments
\u00a3m
Change in fair
value of
hedging
instruments
used to
determine
hedge
effectiveness
\u00a3m
Nominal amount
of the hedging
instruments
\u00a3m
Carrying amount
of the hedging
instruments
\u00a3m
Change in fair
value of
hedging
instruments
used to
determine
hedge
effectiveness
\u00a3m
Fair value hedges
Interest rate risk
Derivative financial instruments \u2013 current assets \u2013 \u2013 \u2013 439 43 \u2013
Derivative financial instruments \u2013 non-current
assets
\u2013 \u2013 \u2013
\u2013 \u2013 (65)
Derivative financial instruments \u2013 current liabilities 939 (26) (17) \u2013 \u2013 \u2013
Derivative financial instruments \u2013 non-current
liabilities
1,914 (204) 44
2,920 (236) (252)
Total 2,853 (230) 27 3,359 (193) (317)
Net investment hedges
Foreign currency risk
Derivative financial instruments \u2013 current assets (874) 2 65 (804) 18 5
Derivative financial instruments \u2013 non-current
assets
(252) \u2013 \u2013 \u2013 \u2013 \u2013
Derivative financial instruments \u2013 current liabilities (383) (9) \u2013 (74) \u2013 (38)
Derivative financial instruments \u2013 non-current
liabilities
(176) (1) \u2013 \u2013 \u2013 \u2013
Short-term borrowings (288) (288) 27 \u2013 \u2013 (2)
Long-term borrowings (404) (401) 74 (942) (927) (155)
Total (2,377) (697) 166 (1,820) (909) (190)
The notional amount of interest rate and cross currency swaps by currency is as follows:
Notional amount of interest rate and cross
currency swaps by currency
2023 2022
Fair value
hedges
\u00a3m
Net investment
hedges
\u00a3m
Not in a hedging
relationship
\u00a3m
Fair value
hedges
\u00a3m
Net investment
hedges
\u00a3m
Not in a hedging
relationship
\u00a3m
Sterling 800 \u2013 250 800 \u2013 550
US dollar 534 \u2013 1,167 584 \u2013 1,230
Euro 1,519 428 397 1,975 \u2013 347
Japanese yen \u2013 \u2013 75 \u2013 \u2013 36
Other \u2013 \u2013 485 \u2013 \u2013 252
Total 2,853 428 2,374 3,359 \u2013 2,415
The effective currency denomination of borrowings and leases after the effect of derivatives is as follows:
Effective currency denomination of
borrowings and leases after the
effect of derivatives
2023 2022
Gross
borrowings
\u00a3m
Lease liabilities
\u00a3m
Forward
currency
contracts
1
\u00a3m
Effective
currency of
borrowings
\u00a3m
Gross
borrowings
\u00a3m
Lease liabilities
\u00a3m
Forward
currency
contracts
1
\u00a3m
Effective
currency of
borrowings
\u00a3m
Sterling 948 214 (702) 460 920 216 748 1,884
US dollar 1,008 451 684 2,143 1,175 445 627 2,247
Euro 1,406 151 (633) 924 1,863 147 (1,690) 320
Japanese yen \u2013 \u2013 85 85 \u2013 \u2013 30 30
Other 8 129 585 722 6 105 230 341
Total 3,370 945 19 4,334 3,964 913 (55) 4,822
1. Includes cross currency contracts.
Interest rate benchmark reform The Group and all its derivative counterparties are party to the International Swaps and Derivatives Association (ISDA) fallback protocols which automatically convert derivatives from IBOR to the relevant alternative reference rate when an IBOR rate ceases. As USD LIBOR ceased on 30 June 2023, there is no longer any uncertainty around derivatives which reference USD LIBOR and, therefore, the Group has adopted the IBOR Reform Phase 2 amendments in respect of these derivatives and redocumented its hedges to incorporate the change from USD LIBOR to USD SOFR. The Group\u2019s interest rate benchmark reform process is now complete. Maturity analysis of the contractual cash flows of financial liabilities The following table provides an analysis of the expected contractual cash flows, including interest payable, of certain financial liabilities and derivative financial instruments on an undiscounted basis. Where interest payments are calculated at a floating rate, rates of each cash flow until maturity of the instruments are calculated based on the forward yield curve prevailing at the respective year-ends. The gross cash flows of derivatives are presented net for the purposes of this table. 2023 Maturity analysis of the contractual cash flows of financial liabilities Less than 1 year \u00a3m Between 1 and 2 years \u00a3m Between 2 and 3 years \u00a3m Between 3 and 4 years \u00a3m Between 4 and 5 years \u00a3m Over 5 years \u00a3m Total \u00a3m Carrying amount \u00a3m Borrowings 1,105 578 250 246 434 984 3,597 3,370 Interest on borrowings 83 72 56 44 37 87 379 37 Lease liabilities 200 175 155 127 102 424 1,183 945 Interest rate swaps 18 24 15 13 12 19 101 90 Cross currency swaps 25 29 25 27 45 2 153 89 Forward currency contracts 2 \u2013 \u2013 \u2013 \u2013 \u2013 2 2 2022 Maturity analysis of the contractual cash flows of financial liabilities Less than 1 year \u00a3m Between 1 and 2 years \u00a3m Between 2 and 3 years \u00a3m Between 3 and 4 years \u00a3m Between 4 and 5 years \u00a3m Over 5 years \u00a3m Total \u00a3m Carrying amount \u00a3m Borrowings 693 973 608 250 269 1,428 4,221 3,964 Interest on borrowings 100 85 73 56 46 113 473 30 Lease liabilities 198 162 137 121 97 404 1,119 913 Interest rate swaps 2 26 8 16 14 26 92 77 Cross currency swaps 4 35 36 32 29 34 170 39 Forward currency contracts (20) \u2013 \u2013 \u2013 \u2013 \u2013 (20) (20)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
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}
},
"fact-622": {
"value": "Derivative financial instruments and hedge accounting The Group uses derivative financial instruments, such as forward currency contracts and interest rate swaps, to hedge the risks associated with changes in foreign exchange rates and interest rates. Such derivative financial instruments are initially measured at fa ir value on the contract date and are remeasured to fair value at subsequent reporting dates. The use of financial derivatives is governed by the Group\u2019s policies approved by the Board that provide written principles on the use of financial derivatives consistent with the Group\u2019s risk management strategy. The Group does not use derivative financial instruments for speculative purposes. The fair value of forward currency contracts is calculated by reference to current forward exchange rates for contracts with similar maturity profiles. The fair value of interest rate swaps is determined by reference to market values for similar instrument s. For the purpose of hedge accounting, hedges are classified as either fair value hedges when they hedge the exposure to change s in the fair value of a recognised asset or liability or an unrecognised firm commitment, or net investment hedges where they hedg e the exposure to foreign currency arising from a net investment in foreign operations. On adoption of IFRS 9 Financial Instruments, the Group elected to continue to apply hedge accounting guidance in IAS 39 Finan cial Instruments: Recognition and Measurement. Fair value hedges In relation to fair value hedges which meet the conditions for hedge accounting, any gain or loss from remeasuring the hedging instrument at fair value is recognised immediately in the consolidated income statement. Any gain or loss on the hedged item attr ibutable to the hedged risk is adjusted against the carrying amount of the hedged item and recognised in the consolidated income statement. Where the adjustment is to an unrecognised firm commitment, an asset or liability is recognised on the balance sheet . When the hedged transaction occurs, that asset or liability is recognised in the initial measurement of the acquisition cost and carrying amount of the asset or liability. Where the adjustment is to the carrying amount of a hedged interest -bearing financial instrument, the adjustment is amortised to the net profit and loss such that it is fully amortised by maturity. When fair value hedge accounting is discontinued, any adjustment to the carrying amount of the hedged item for the designated risk for interest -bearing financial instruments is amortised to profit or loss, with amortisation commencing no later than when the hedged item ceases to be adjusted. Net investment hedges The Group uses foreign currency -denominated debt, forward currency contracts and cross currency swaps to partially hedge against the change in the sterling value of its foreign currency denominated net assets due to movements in foreign exchange rates. The Group designates these as a hedge of its net investments in foreign operations and recognises the gains or losses on the retranslat ion of the borrowings in other comprehensive income. If the Group uses derivatives as the hedging instrument, the effective portion of the hedge is recognised in other comprehensive income, with any ineffective portion being recognised immediately in the income statement. Exchange differences arising from a monetary item receivable from or payable to a Group foreign operation, the settlement of which is neither planned nor likely in the foreseeable future, are considered to form part of a net investment in a foreign operation and are recognised directly in equity in the translation reserve. Gains and losses accumulated in other comprehensive income are recycled through the consolidated income statement on disposal of the foreign operation. For derivative financial instruments that do not qualify for hedge accounting, any gains or losses arising from changes in fa ir value are taken directly to the consolidated income statement in the period. Hedge accounting is discontinued when the hedging instrument expires or is sold, terminated or exercised, or no longer qualifies for hedge accounting. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-626": {
"value": "Derivative financial instruments and hedge accounting The Group uses derivative financial instruments, such as forward currency contracts and interest rate swaps, to hedge the risks associated with changes in foreign exchange rates and interest rates. Such derivative financial instruments are initially measured at fa ir value on the contract date and are remeasured to fair value at subsequent reporting dates. The use of financial derivatives is governed by the Group\u2019s policies approved by the Board that provide written principles on the use of financial derivatives consistent with the Group\u2019s risk management strategy. The Group does not use derivative financial instruments for speculative purposes. The fair value of forward currency contracts is calculated by reference to current forward exchange rates for contracts with similar maturity profiles. The fair value of interest rate swaps is determined by reference to market values for similar instrument s. For the purpose of hedge accounting, hedges are classified as either fair value hedges when they hedge the exposure to change s in the fair value of a recognised asset or liability or an unrecognised firm commitment, or net investment hedges where they hedg e the exposure to foreign currency arising from a net investment in foreign operations. On adoption of IFRS 9 Financial Instruments, the Group elected to continue to apply hedge accounting guidance in IAS 39 Finan cial Instruments: Recognition and Measurement. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-627": {
"value": "Fair value hedges In relation to fair value hedges which meet the conditions for hedge accounting, any gain or loss from remeasuring the hedging instrument at fair value is recognised immediately in the consolidated income statement. Any gain or loss on the hedged item attr ibutable to the hedged risk is adjusted against the carrying amount of the hedged item and recognised in the consolidated income statement. Where the adjustment is to an unrecognised firm commitment, an asset or liability is recognised on the balance sheet . When the hedged transaction occurs, that asset or liability is recognised in the initial measurement of the acquisition cost and carrying amount of the asset or liability. Where the adjustment is to the carrying amount of a hedged interest -bearing financial instrument, the adjustment is amortised to the net profit and loss such that it is fully amortised by maturity. When fair value hedge accounting is discontinued, any adjustment to the carrying amount of the hedged item for the designated risk for interest -bearing financial instruments is amortised to profit or loss, with amortisation commencing no later than when the hedged item ceases to be adjusted. Net investment hedges The Group uses foreign currency -denominated debt, forward currency contracts and cross currency swaps to partially hedge against the change in the sterling value of its foreign currency denominated net assets due to movements in foreign exchange rates. The Group designates these as a hedge of its net investments in foreign operations and recognises the gains or losses on the retranslat ion of the borrowings in other comprehensive income. If the Group uses derivatives as the hedging instrument, the effective portion of the hedge is recognised in other comprehensive income, with any ineffective portion being recognised immediately in the income statement. Exchange differences arising from a monetary item receivable from or payable to a Group foreign operation, the settlement of which is neither planned nor likely in the foreseeable future, are considered to form part of a net investment in a foreign operation and are recognised directly in equity in the translation reserve. Gains and losses accumulated in other comprehensive income are recycled through the consolidated income statement on disposal of the foreign operation. For derivative financial instruments that do not qualify for hedge accounting, any gains or losses arising from changes in fa ir value are taken directly to the consolidated income statement in the period. Hedge accounting is discontinued when the hedging instrument expires or is sold, terminated or exercised, or no longer qualifies for hedge accounting. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-576": {
"value": "Liquidity risk Liquidity risk is the risk that the Group may not be able to meet its financial obligations as they fall due. The Group finances its operations through cash generated by the business and borrowings from a number of sources, including banking institutions, the public and the private placement markets. The Group has developed long-term relationships with a number of financial counterparties with the balance sheet strength and credit quality to provide credit facilities as required. The Group seeks to avoid a concentration of debt maturities in any one period to spread its refinancing risk. The maturity profile of the Group\u2019s principal borrowings at 30 September 2023 shows that the average period to maturity is 3.3 years (2022: 3.9 years). Liquidity risk faced by the Group is mitigated by having diverse sources of finance available to it and by maintaining substantial unutilised committed banking facilities to maintain a level of headroom in line with Board approval. The Group has a \u00a32,000m Revolving Credit Facility (RCF) committed to August 2026. At 30 September 2023, no amounts were drawn under the RCF (2022: \u00a3nil). The Group has a $4bn commercial paper programme. Commercial paper is issued to meet short-term liquidity requirements and is supported by the RCF. At 30 September 2023, no commercial paper was outstanding under the programme (2022: \u00a3nil).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-577": {
"value": "Foreign currency risk The Group\u2019s policy is to balance its principal projected cash flows by currency to actual or effective borrowings in the same currency. As currency cash flows are generated, they are used to service and repay debt in the same currency. Where necessary, to implement this policy, forward currency contracts and cross currency swaps are executed which, when applied to the actual currency liabilities, convert these to the required currency. The borrowings in each currency can give rise to foreign exchange differences on translation into sterling. Where the borrowings are less than, or equate to, the net investment in overseas operations, these exchange rate variances may be treated as movements on reserves and recorded in the consolidated statement of comprehensive income rather than in the consolidated income statement. Non-sterling earnings streams are translated at the average rate of exchange for the year. Fluctuations in exchange rates have given and will continue to give rise to translation differences. The Group is only partially protected from the impact of such differences through the matching of cash flows to currency borrowings. The Group has minimal exposure to the foreign currency risk of trade receivables and payables as operations within individual countries have little cross-border activity which might give rise to translation risks on trade-related balances. The main currencies to which the Group\u2019s reported sterling financial position is exposed are the US dollar and Euro. As set out above, the Group seeks to hedge its exposure to currencies by matching debt in currency against the cash flows generated by the Group\u2019s foreign operations in such currencies. The effect on profit for the year (after tax) and total equity of a 10% strengthening of sterling against these currencies on the Group\u2019s financial instruments is shown below. A 10% weakening would result in an equal and opposite impact on the profit or loss and equity of the Group. This table shows the impact on the financial instruments in place at 30 September and has been prepared on the basis that the 10% change in exchange rates occurred on the first day of the financial year and applied consistently throughout the year. Financial instruments: impact of sterling strengthening by 10% 2023 2022 US dollar \u00a3m Euro \u00a3m US dollar \u00a3m Euro \u00a3m Increase/(decrease) in profit for the year (after tax) 14 (19) 1 (26) Increase in total equity 136 95 145 48 ",
"dimensions": {
"concept": "compassgroupplc:DisclosureOfForeignCurrencyRisk",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-578": {
"value": "Interest rate risk As set out above, the Group has effective borrowings in a number of currencies. The Group raises fixed-rate capital market debt and may swap this to floating rate using interest rate swaps on a case-by-case basis. The Group\u2019s policy is to ensure that, in the short term, it is not materially exposed to fluctuations in interest rates in its principal currencies. The Group implements this policy either by borrowing fixed-rate debt or by using interest rate swaps so that the interest rates on at least 80% of the Group\u2019s projected debt are fixed for one year. For the second and third years, interest rates are fixed within ranges of 30%-70% and 0%-40%, respectively. In September 2022, the Group issued fixed-rate sustainable bonds of \u20ac500m (\u00a3434m) and \u00a3250m maturing in 2030 and 2032, respectively. The Group entered into interest rate and cross currency swaps to effectively convert these to sterling, paying a floating interest rate. The bonds and swaps are accounted for as fair value hedges. The proceeds of the bonds have to be allocated to expenditure on Eligible Sustainable Projects in line with the Compass Group Sustainable Financing Framework during the three years before, and two years after, the date of issue. The sensitivity analysis given below has been determined based on the derivative and non-derivative financial instruments the Group had in place at the year-end date. The effect of a 1% increase in interest rates prevailing at the balance sheet date on the Group\u2019s cash and cash equivalents and debt subject to variable rates of interest at the balance sheet date would be to increase profit for the year (after tax) by \u00a31m (2022: \u00a37m) over the course of a year. A similar 1% decrease in interest rates would result in an equal and opposite effect over the course of a year. 2023 Interest rate sensitivity analysis Sterling \u00a3m US dollar \u00a3m Euro \u00a3m Other \u00a3m Total \u00a3m Increase in interest rate +1% +1% +1% +1% Floating rate exposure \u2013 cash/(debt) 225 (170) (24) 76 107 Increase /(decrease) in profit for the year (after tax) 2 (1) \u2013 \u2013 1 2022 Interest rate sensitivity analysis Sterling \u00a3m US dollar \u00a3m Euro \u00a3m Other \u00a3m Total \u00a3m Increase in interest rate +1% +1% +1% +1% Floating rate exposure \u2013 cash/(debt) 476 (36) 112 289 841 Increase in profit for the year (after tax) 4 \u2013 1 2 7 These changes are the result of the exposure to interest rates from the Group\u2019s floating-rate cash and cash equivalents and debt. The sensitivity gains and losses given above may vary because cash flows vary throughout the year and interest rate and currency hedging may be implemented after the year-end date in order to comply with the treasury policies outlined above.",
"dimensions": {
"concept": "compassgroupplc:DisclosureOfInterestRateRisk",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-579": {
"value": "Credit risk Credit risk is the risk of financial loss to the Group if a customer or counterparty to a financial instrument fails to meet its contractual obligations. The Group\u2019s policy is to minimise its exposure to credit risk from the failure of any single financial counterparty by spreading its risk across a portfolio of financial counterparties and managing the aggregate exposure to each against certain pre-agreed limits. Exposure to counterparty credit risk arising from deposits and derivatives (including forward currency contracts and cross currency swaps) is concentrated at the Group centre where possible. Financial counterparty limits are derived from the long-term and short-term credit ratings, and the balance sheet strength of the financial counterparty. All financial counterparties are required to have a minimum long-term credit rating from Moody\u2019s of Baa2 and a short-term credit rating from Moody\u2019s of P-2 or equivalent from another recognised agency. To reduce credit exposures, the Group has International Swaps and Derivatives Association (ISDA) Master Agreements with all of its counterparties for financial derivatives, which permit net settlement of assets and liabilities in certain circumstances. The maximum exposure to credit risk resulting from financial activities, without considering netting arrangements, is equal to the carrying value of the Group\u2019s financial assets. At 30 September 2023, 41% of cash and cash equivalents were held with investment-grade bank counterparties, 50% with AAA money market funds and 9% with non-investment-grade bank counterparties. In addition, 100% of derivative instruments were held with investment-grade bank counterparties. Credit sales are only made after credit approval procedures have been completed satisfactorily. The policy for making provisions for bad and doubtful debts varies from country to country as different countries and markets have different payment practices. Various factors are considered, including how overdue the debt is, the type of receivable and its past history, and current market and trading conditions. Full provision is made for debts that are not considered to be recoverable. There is limited concentration of credit risk with respect to trade and other receivables due to the diverse and unrelated nature of the Group\u2019s client and supplier base. Expected credit losses are measured using historical cash collection data grouped according to payment terms. The historical default rates are adjusted where macroeconomic factors are expected to have a significant impact when determining future expected credit loss rates. The expected credit loss provision is calculated using a provision matrix, in which the provision increases as balances age. Trade and other receivables are written off when there is no reasonable expectation of recovery and enforcement activity has ceased. An impairment analysis is performed at each reporting date to measure expected credit losses. Accordingly, the directors believe that there is no further credit provision required in excess of the provision for the impairment of receivables. The book value of trade and other receivables represents the Group\u2019s maximum exposure to credit risk. At 30 September 2023, trade receivables of \u00a3483m (2022: \u00a3516m) were past due but not impaired (see note 16). The Group has made a provision based on a number of factors, including past history of the debtor and expected credit losses, and all amounts not provided for are considered to be recoverable. Management has considered the impact of reasonable changes in the expected credit loss rates used in the estimates made and does not consider that a reasonable change would lead to a material adjustment to the estimate in the next 12 months. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-580": {
"value": "Hedging activities An analysis of the Group\u2019s derivative financial instruments is shown below: 2023 2022 Derivative financial instruments Current assets \u00a3m Non-current assets \u00a3m Current liabilities \u00a3m Non-current liabilities \u00a3m Current assets \u00a3m Non-current assets \u00a3m Current liabilities \u00a3m Non-current liabilities \u00a3m Fair value hedges Interest rate swaps \u2013 \u2013 (26) (116) \u2013 \u2013 \u2013 (154) Cross currency swaps \u2013 \u2013 \u2013 (88) 43 \u2013 \u2013 (82) Net investment hedges Cross currency swaps \u2013 \u2013 \u2013 (1) \u2013 \u2013 \u2013 \u2013 Forward currency contracts 2 \u2013 (9) \u2013 18 \u2013 \u2013 \u2013 Not in a hedging relationship Interest rate swaps 9 45 \u2013 (2) 5 76 (3) (1) Forward currency contracts 7 \u2013 (2) \u2013 5 \u2013 (3) \u2013 Total 18 45 (37) (207) 71 76 (6) (237) On adoption of IFRS 9 Financial Instruments, the Group elected to continue to apply the hedge accounting guidance in IAS 39 Financial Instruments: Recognition and Measurement. Fair value hedges The Group uses interest rate and cross currency swaps to hedge the fair value of some of its fixed-rate borrowings. These instruments swap the fixed interest payable on the borrowings into floating interest rates and hedge the fair value of the borrowings against changes in interest rates and foreign exchange rates. These swaps all qualify for fair value hedge accounting as defined by IAS 39. Net investment hedges The Group uses foreign currency denominated debt, cross currency swaps and forward currency contracts to partially hedge against the change in the sterling value of its foreign currency denominated net assets due to movements in foreign exchange rates. The carrying value of debt and derivatives in a net investment hedge was \u00a3697m (2022: \u00a3909m). A foreign exchange gain of \u00a3166m (2022: \u00a3190m loss) relating to the net investment hedges has been netted off during the year within currency translation differences as presented in the consolidated statement of comprehensive income. During the year, cumulative foreign exchange losses on net investment hedges attributable to business disposals of \u00a33m (2022: \u00a3nil) were recycled to the consolidated income statement. The balance remaining in the foreign currency translation reserve from net investment hedging relationships for which hedge accounting continues to apply is a loss of \u00a3605m (2022: \u00a3774m) and for which hedge accounting is no longer applied is \u00a3nil (2022: \u00a3nil). Derivatives not in a hedging relationship The Group has a number of derivative financial instruments that do not meet the criteria for hedge accounting. These include some interest rate swaps and some forward currency contracts used for interest and cash management. Impact of hedging activities The impact of the hedged items on the Group\u2019s financial statements is as follows: 2023 2022 Hedged items Carrying amount of the hedged items \u00a3m Accumulated amount of fair value hedge adjustments on the hedged items included in the carrying amount of the hedged items \u00a3m Change in fair value of hedged items used to determine hedge effectiveness \u00a3m Carrying amount of the hedged items \u00a3m Accumulated amount of fair value hedge adjustments on the hedged items included in the carrying amount of the hedged items \u00a3m Change in fair value of hedged items used to determine hedge effectiveness \u00a3m Fair value hedges Interest rate risk Short -term borrowings (921) 17 (11) (439) \u2013 10 Long -term borrowings (1,706) 195 (15) (2,664) 238 310 Total (2,627) 212 (26) (3,103) 238 320 The impact of the hedging instruments on the Group\u2019s financial statements is as follows: 2023 2022 Hedging instruments Nominal amount of the hedging instruments \u00a3m Carrying amount of the hedging instruments \u00a3m Change in fair value of hedging instruments used to determine hedge effectiveness \u00a3m Nominal amount of the hedging instruments \u00a3m Carrying amount of the hedging instruments \u00a3m Change in fair value of hedging instruments used to determine hedge effectiveness \u00a3m Fair value hedges Interest rate risk Derivative financial instruments \u2013 current assets \u2013 \u2013 \u2013 439 43 \u2013 Derivative financial instruments \u2013 non-current assets \u2013 \u2013 \u2013 \u2013 \u2013 (65) Derivative financial instruments \u2013 current liabilities 939 (26) (17) \u2013 \u2013 \u2013 Derivative financial instruments \u2013 non-current liabilities 1,914 (204) 44 2,920 (236) (252) Total 2,853 (230) 27 3,359 (193) (317) Net investment hedges Foreign currency risk Derivative financial instruments \u2013 current assets (874) 2 65 (804) 18 5 Derivative financial instruments \u2013 non-current assets (252) \u2013 \u2013 \u2013 \u2013 \u2013 Derivative financial instruments \u2013 current liabilities (383) (9) \u2013 (74) \u2013 (38) Derivative financial instruments \u2013 non-current liabilities (176) (1) \u2013 \u2013 \u2013 \u2013 Short-term borrowings (288) (288) 27 \u2013 \u2013 (2) Long-term borrowings (404) (401) 74 (942) (927) (155) Total (2,377) (697) 166 (1,820) (909) (190) The notional amount of interest rate and cross currency swaps by currency is as follows: Notional amount of interest rate and cross currency swaps by currency 2023 2022 Fair value hedges \u00a3m Net investment hedges \u00a3m Not in a hedging relationship \u00a3m Fair value hedges \u00a3m Net investment hedges \u00a3m Not in a hedging relationship \u00a3m Sterling 800 \u2013 250 800 \u2013 550 US dollar 534 \u2013 1,167 584 \u2013 1,230 Euro 1,519 428 397 1,975 \u2013 347 Japanese yen \u2013 \u2013 75 \u2013 \u2013 36 Other \u2013 \u2013 485 \u2013 \u2013 252 Total 2,853 428 2,374 3,359 \u2013 2,415 The effective currency denomination of borrowings and leases after the effect of derivatives is as follows: Effective currency denomination of borrowings and leases after the effect of derivatives 2023 2022 Gross borrowings \u00a3m Lease liabilities \u00a3m Forward currency contracts 1 \u00a3m Effective currency of borrowings \u00a3m Gross borrowings \u00a3m Lease liabilities \u00a3m Forward currency contracts 1 \u00a3m Effective currency of borrowings \u00a3m Sterling 948 214 (702) 460 920 216 748 1,884 US dollar 1,008 451 684 2,143 1,175 445 627 2,247 Euro 1,406 151 (633) 924 1,863 147 (1,690) 320 Japanese yen \u2013 \u2013 85 85 \u2013 \u2013 30 30 Other 8 129 585 722 6 105 230 341 Total 3,370 945 19 4,334 3,964 913 (55) 4,822 1. Includes cross currency contracts. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfHedgeAccountingExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-591": {
"value": "Hedging activities An analysis of the Group\u2019s derivative financial instruments is shown below: 2023 2022 Derivative financial instruments Current assets \u00a3m Non-current assets \u00a3m Current liabilities \u00a3m Non-current liabilities \u00a3m Current assets \u00a3m Non-current assets \u00a3m Current liabilities \u00a3m Non-current liabilities \u00a3m Fair value hedges Interest rate swaps \u2013 \u2013 (26) (116) \u2013 \u2013 \u2013 (154) Cross currency swaps \u2013 \u2013 \u2013 (88) 43 \u2013 \u2013 (82) Net investment hedges Cross currency swaps \u2013 \u2013 \u2013 (1) \u2013 \u2013 \u2013 \u2013 Forward currency contracts 2 \u2013 (9) \u2013 18 \u2013 \u2013 \u2013 Not in a hedging relationship Interest rate swaps 9 45 \u2013 (2) 5 76 (3) (1) Forward currency contracts 7 \u2013 (2) \u2013 5 \u2013 (3) \u2013 Total 18 45 (37) (207) 71 76 (6) (237) On adoption of IFRS 9 Financial Instruments, the Group elected to continue to apply the hedge accounting guidance in IAS 39 Financial Instruments: Recognition and Measurement. Fair value hedges The Group uses interest rate and cross currency swaps to hedge the fair value of some of its fixed-rate borrowings. These instruments swap the fixed interest payable on the borrowings into floating interest rates and hedge the fair value of the borrowings against changes in interest rates and foreign exchange rates. These swaps all qualify for fair value hedge accounting as defined by IAS 39. Net investment hedges The Group uses foreign currency denominated debt, cross currency swaps and forward currency contracts to partially hedge against the change in the sterling value of its foreign currency denominated net assets due to movements in foreign exchange rates. The carrying value of debt and derivatives in a net investment hedge was \u00a3697m (2022: \u00a3909m). A foreign exchange gain of \u00a3166m (2022: \u00a3190m loss) relating to the net investment hedges has been netted off during the year within currency translation differences as presented in the consolidated statement of comprehensive income. During the year, cumulative foreign exchange losses on net investment hedges attributable to business disposals of \u00a33m (2022: \u00a3nil) were recycled to the consolidated income statement. The balance remaining in the foreign currency translation reserve from net investment hedging relationships for which hedge accounting continues to apply is a loss of \u00a3605m (2022: \u00a3774m) and for which hedge accounting is no longer applied is \u00a3nil (2022: \u00a3nil). Derivatives not in a hedging relationship The Group has a number of derivative financial instruments that do not meet the criteria for hedge accounting. These include some interest rate swaps and some forward currency contracts used for interest and cash management. Impact of hedging activities The impact of the hedged items on the Group\u2019s financial statements is as follows: 2023 2022 Hedged items Carrying amount of the hedged items \u00a3m Accumulated amount of fair value hedge adjustments on the hedged items included in the carrying amount of the hedged items \u00a3m Change in fair value of hedged items used to determine hedge effectiveness \u00a3m Carrying amount of the hedged items \u00a3m Accumulated amount of fair value hedge adjustments on the hedged items included in the carrying amount of the hedged items \u00a3m Change in fair value of hedged items used to determine hedge effectiveness \u00a3m Fair value hedges Interest rate risk Short -term borrowings (921) 17 (11) (439) \u2013 10 Long -term borrowings (1,706) 195 (15) (2,664) 238 310 Total (2,627) 212 (26) (3,103) 238 320 The impact of the hedging instruments on the Group\u2019s financial statements is as follows: 2023 2022 Hedging instruments Nominal amount of the hedging instruments \u00a3m Carrying amount of the hedging instruments \u00a3m Change in fair value of hedging instruments used to determine hedge effectiveness \u00a3m Nominal amount of the hedging instruments \u00a3m Carrying amount of the hedging instruments \u00a3m Change in fair value of hedging instruments used to determine hedge effectiveness \u00a3m Fair value hedges Interest rate risk Derivative financial instruments \u2013 current assets \u2013 \u2013 \u2013 439 43 \u2013 Derivative financial instruments \u2013 non-current assets \u2013 \u2013 \u2013 \u2013 \u2013 (65) Derivative financial instruments \u2013 current liabilities 939 (26) (17) \u2013 \u2013 \u2013 Derivative financial instruments \u2013 non-current liabilities 1,914 (204) 44 2,920 (236) (252) Total 2,853 (230) 27 3,359 (193) (317) Net investment hedges Foreign currency risk Derivative financial instruments \u2013 current assets (874) 2 65 (804) 18 5 Derivative financial instruments \u2013 non-current assets (252) \u2013 \u2013 \u2013 \u2013 \u2013 Derivative financial instruments \u2013 current liabilities (383) (9) \u2013 (74) \u2013 (38) Derivative financial instruments \u2013 non-current liabilities (176) (1) \u2013 \u2013 \u2013 \u2013 Short-term borrowings (288) (288) 27 \u2013 \u2013 (2) Long-term borrowings (404) (401) 74 (942) (927) (155) Total (2,377) (697) 166 (1,820) (909) (190) The notional amount of interest rate and cross currency swaps by currency is as follows: Notional amount of interest rate and cross currency swaps by currency 2023 2022 Fair value hedges \u00a3m Net investment hedges \u00a3m Not in a hedging relationship \u00a3m Fair value hedges \u00a3m Net investment hedges \u00a3m Not in a hedging relationship \u00a3m Sterling 800 \u2013 250 800 \u2013 550 US dollar 534 \u2013 1,167 584 \u2013 1,230 Euro 1,519 428 397 1,975 \u2013 347 Japanese yen \u2013 \u2013 75 \u2013 \u2013 36 Other \u2013 \u2013 485 \u2013 \u2013 252 Total 2,853 428 2,374 3,359 \u2013 2,415 The effective currency denomination of borrowings and leases after the effect of derivatives is as follows: Effective currency denomination of borrowings and leases after the effect of derivatives 2023 2022 Gross borrowings \u00a3m Lease liabilities \u00a3m Forward currency contracts 1 \u00a3m Effective currency of borrowings \u00a3m Gross borrowings \u00a3m Lease liabilities \u00a3m Forward currency contracts 1 \u00a3m Effective currency of borrowings \u00a3m Sterling 948 214 (702) 460 920 216 748 1,884 US dollar 1,008 451 684 2,143 1,175 445 627 2,247 Euro 1,406 151 (633) 924 1,863 147 (1,690) 320 Japanese yen \u2013 \u2013 85 85 \u2013 \u2013 30 30 Other 8 129 585 722 6 105 230 341 Total 3,370 945 19 4,334 3,964 913 (55) 4,822 1. Includes cross currency contracts. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-550": {
"value": "21
Financial instruments
Significant accounting policy
Financial assets and liabilities are recognised on the Group\u2019s balance sheet when the Group becomes a party to the contractual provisions of
the instrument and derecognised when it ceases to be
party to such provisions. Financial assets are classified as current if they are expected
to be received within 12 months of the balance sheet date. Financial liabilities are classified as current if they are legally due to be paid within
12 months of the
balance sheet date.
Financial assets and liabilities, including derivative financial instruments, denominated in foreign currencies are translate
d into sterling at
-end exchange rates. Financial assets are classified as either fair value through profit and loss, fair va
lue through other comprehensive
income or amortised cost. Classification and subsequent remeasurement depends on the Group\u2019s business model for managing the financial
asset and its cash flow characteristics. Assets that are held for collection of contractu
al cash flows, where those cash flows represent solely
payments of principal and interest, are measured at amortised cost.
Financial instruments measured at amortised cost
The carrying amounts of the following financial instruments measured at amortised cost approximate to their fair values: trade and other
receivables; cash and cash equivalents (excluding money market funds); lease liabilities; provisions; and trade and other payables. Borrowings
are measured at amortised cost unless they are part of a fair value hedge, in which case amortised cost is adjusted for the fair value attributable to
the risk being hedged. The carrying amount of borrowings at 30 September 2023 is \u00a33,370m (2022: \u00a33,964m). The fair value of borrowings at
30 September 2023, calculated by discounting future cash flows to net present values at current market rates for similar financial instruments
(Level 2 inputs), is \u00a33,384m (2022: \u00a33,920m).
Financial instruments measured at fair value
The fair value of a financial instrument is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction
between market participants at the balance sheet date.
The fair value measurement hierarchy is as follows:
\u2013 Level 1: Quoted prices (unadjusted) in active markets for identical assets or liabilities
\u2013 Level 2: Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or
indirectly (i.e. derived from prices)
\u2013 Level 3: Inputs for the asset or liability that are not based on observable market data (i.e. unobservable inputs)
There were no transfers of financial instruments between levels of the fair value hierarchy in either the year ended 30 September 2023 or 2022.
The carrying amounts of financial instruments measured at fair value are shown in the table below:
Financial instruments measured at fair value
Level
\u00a3m
\u00a3m
-current
1
15 1 623 566
1
1
15 1 12 12
1
15 2 29 33
Derivative financial instruments
\u2013 assets 20 2 45 76
instruments \u2013 liabilities
20 2 (207)
(237)
1
15 3 148 127
payable on business acquisitions
2
22 3 (80)
(39)
-controlling interest put options
2
22 3 (18)
(45)
3
18 1 418 474
Derivative financial instruments
\u2013 assets 20 2 18 71
Derivative financial instruments
\u2013 liabilities 20 2 (37)
(6)
payable on business acquisitions
2
22 3 (50)
(30)
1. Classified as other investments in the consolidated balance sheet.
2. Classified as trade and other payables in the consolidated balance sheet.
3. Classified as cash and cash equivalents in the consolidated balance sheet on the basis that they have a maturity of three months or less from the date of acquisition.
Due to the variability of the valuation factors, the fair values presented at 30 September 2023 may not be indicative of the amounts the Group
would expect to realise in the current market environment. The fair values of financial instruments at levels 2 and 3 of the fair value hierarchy have
been determined based on the valuation methodologies listed below:
Level 2
Life insurance policies Cash surrender values provided by third-party insurance providers.
Derivative financial instruments Present values determined from future cash flows discounted at rates derived from market-sourced data.
The fair values of derivative financial instruments represent the maximum credit exposure.
Level 3
Trade investments Estimated values using income and market value approaches.
Contingent consideration payable on business acquisitions Estimated amounts payable based on the likelihood of specified conditions, such as
earnings targets, being met.
Non-controlling interest put options Estimated amounts payable based on the likelihood of options being exercised by minority shareholders.
A reconciliation from opening to closing balances for Level 3 financial instruments is as follows:
Level 3 financial instruments
Trade
investments
consideration
payable on
business
acquisitions
Non-
controlling
interest put
options
Trade
investments
consideration
payable on
business
acquisitions
Non-
controlling
interest put
options
127 (69)
(45)
76 (70) (38)
Change in fair value recognised in the income
statement
\u2013 (3)
\u2013
\u2013 9 \u2013
Change in fair value recognised in the statement of
comprehensive income
32 \u2013 \u2013 4 \u2013 \u2013
Change in fair value recognised in the statement of
changes in equity
\u2013 (100)
(2)
27 (66) \u2013
-controlling interests \u2013 \u2013 8 \u2013 \u2013 \u2013
Payments relating to businesses acquired in
previous years
\u2013 38 3
\u2013 60 10
Net present value adjustments
\u2013 (5)
\u2013 \u2013 \u2013 \u2013
148 (130)
(18)
127 (69) (45)
The directors do not consider that any reasonably possible changes in the key assumptions would cause the fair value of the Level 3 financial
instruments to be significantly higher or lower.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-628": {
"value": "Significant accounting policy Financial assets and liabilities are recognised on the Group\u2019s balance sheet when the Group becomes a party to the contractual provisions of the instrument and derecognised when it ceases to be party to such provisions. Financial assets are classified as current if they are expected to be received within 12 months of the balance sheet date. Financial liabilities are classified as current if they are legally due to be paid within 12 months of the balance sheet date. Financial assets and liabilities, including derivative financial instruments, denominated in foreign currencies are translate d into sterling at period -end exchange rates. Financial assets are classified as either fair value through profit and loss, fair va lue through other comprehensive income or amortised cost. Classification and subsequent remeasurement depends on the Group\u2019s business model for managing the financial asset and its cash flow characteristics. Assets that are held for collection of contractu al cash flows, where those cash flows represent solely payments of principal and interest, are measured at amortised cost. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-623": {
"value": "Significant accounting policy Financial assets and liabilities are recognised on the Group\u2019s balance sheet when the Group becomes a party to the contractual provisions of the instrument and derecognised when it ceases to be party to such provisions. Financial assets are classified as current if they are expected to be received within 12 months of the balance sheet date. Financial liabilities are classified as current if they are legally due to be paid within 12 months of the balance sheet date. Financial assets and liabilities, including derivative financial instruments, denominated in foreign currencies are translate d into sterling at period -end exchange rates. Financial assets are classified as either fair value through profit and loss, fair va lue through other comprehensive income or amortised cost. Classification and subsequent remeasurement depends on the Group\u2019s business model for managing the financial asset and its cash flow characteristics. Assets that are held for collection of contractu al cash flows, where those cash flows represent solely payments of principal and interest, are measured at amortised cost. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-607": {
"value": "Significant accounting policy Financial assets and liabilities are recognised on the Group\u2019s balance sheet when the Group becomes a party to the contractual provisions of the instrument and derecognised when it ceases to be party to such provisions. Financial assets are classified as current if they are expected to be received within 12 months of the balance sheet date. Financial liabilities are classified as current if they are legally due to be paid within 12 months of the balance sheet date. Financial assets and liabilities, including derivative financial instruments, denominated in foreign currencies are translate d into sterling at period -end exchange rates. Financial assets are classified as either fair value through profit and loss, fair va lue through other comprehensive income or amortised cost. Classification and subsequent remeasurement depends on the Group\u2019s business model for managing the financial asset and its cash flow characteristics. Assets that are held for collection of contractu al cash flows, where those cash flows represent solely payments of principal and interest, are measured at amortised cost. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-581": {
"value": "Financial instruments measured at amortised cost The carrying amounts of the following financial instruments measured at amortised cost approximate to their fair values: trade and other receivables; cash and cash equivalents (excluding money market funds); lease liabilities; provisions; and trade and other payables. Borrowings are measured at amortised cost unless they are part of a fair value hedge, in which case amortised cost is adjusted for the fair value attributable to the risk being hedged. The carrying amount of borrowings at 30 September 2023 is \u00a33,370m (2022: \u00a33,964m). The fair value of borrowings at 30 September 2023, calculated by discounting future cash flows to net present values at current market rates for similar financial instruments (Level 2 inputs), is \u00a33,384m (2022: \u00a33,920m). Financial instruments measured at fair value The fair value of a financial instrument is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the balance sheet date. The fair value measurement hierarchy is as follows: \u2013 Level 1: Quoted prices (unadjusted) in active markets for identical assets or liabilities \u2013 Level 2: Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices) \u2013 Level 3: Inputs for the asset or liability that are not based on observable market data (i.e. unobservable inputs) There were no transfers of financial instruments between levels of the fair value hierarchy in either the year ended 30 September 2023 or 2022. The carrying amounts of financial instruments measured at fair value are shown in the table below: Financial instruments measured at fair value Notes Level 2023 \u00a3m 2022 \u00a3m Non -current Rabbi Trust investments 1 15 1 623 566 Mutual fund investments 1 15 1 48 52 Other investments 1 15 1 12 12 Life insurance policies 1 15 2 29 33 Derivative financial instruments \u2013 assets 20 2 45 76 Derivative financial instruments \u2013 liabilities 20 2 (207) (237) Trade investments 1 15 3 148 127 Contingent consideration payable on business acquisitions2 22 3 (80) (39) Non -controlling interest put options2 22 3 (18) (45) Current Money market funds 3 18 1 418 474 Derivative financial instruments \u2013 assets 20 2 18 71 Derivative financial instruments \u2013 liabilities 20 2 (37) (6) Contingent consideration payable on business acquisitions2 22 3 (50) (30) 1. Classified as other investments in the consolidated balance sheet. 2. Classified as trade and other payables in the consolidated balance sheet. 3. Classified as cash and cash equivalents in the consolidated balance sheet on the basis that they have a maturity of three months or less from the date of acquisition. Due to the variability of the valuation factors, the fair values presented at 30 September 2023 may not be indicative of the amounts the Group would expect to realise in the current market environment. The fair values of financial instruments at levels 2 and 3 of the fair value hierarchy have been determined based on the valuation methodologies listed below: Level 2 Life insurance policies Cash surrender values provided by third-party insurance providers. Derivative financial instruments Present values determined from future cash flows discounted at rates derived from market-sourced data. The fair values of derivative financial instruments represent the maximum credit exposure. Level 3 Trade investments Estimated values using income and market value approaches. Contingent consideration payable on business acquisitions Estimated amounts payable based on the likelihood of specified conditions, such as earnings targets, being met. Non-controlling interest put options Estimated amounts payable based on the likelihood of options being exercised by minority shareholders. A reconciliation from opening to closing balances for Level 3 financial instruments is as follows: 2023 2022 Level 3 financial instruments Trade investments \u00a3m Contingent consideration payable on business acquisitions \u00a3m Non- controlling interest put options \u00a3m Trade investments \u00a3m Contingent consideration payable on business acquisitions \u00a3m Non- controlling interest put options \u00a3m At 1 October 127 (69) (45) 76 (70) (38) Change in fair value recognised in the income statement \u2013 (3) \u2013 \u2013 9 \u2013 Change in fair value recognised in the statement of comprehensive income 32 \u2013 \u2013 4 \u2013 \u2013 Change in fair value recognised in the statement of changes in equity \u2013 \u2013 13 \u2013 \u2013 (9) Additions \u2013 (100) (2) 27 (66) \u2013 Purchase of non -controlling interests \u2013 \u2013 8 \u2013 \u2013 \u2013 Payments relating to businesses acquired in previous years \u2013 38 3 \u2013 60 10 Net present value adjustments \u2013 (5) \u2013 \u2013 \u2013 \u2013 Currency translation (11) 9 5 20 (2) (8) At 30 September 148 (130) (18) 127 (69) (45) The directors do not consider that any reasonably possible changes in the key assumptions would cause the fair value of the Level 3 financial instruments to be significantly higher or lower. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-551": {
"value": "22
Trade and other payables
Significant accounting policy
Trade and other payables are initially recognised at fair value, including transaction costs, and subsequently carried at amortised cost.
Trade payables are not interest
-bearing and are stated at their nominal value.
The Group evaluates supplier arrangements against a number of indicators to assess if the liability has the characteristics o
f a trade payable
or should be classified as borrowings. This assessment considers the commercial purpose of the
arrangement, whether the payment terms
are similar to customary payment terms, whether the Group is legally discharged from its obligation towards
the supplier before the end of
the original payment term and the Group\u2019s involvement in agreeing terms between
the bank and the supplier.
Contingent consideration recognised in a business combination is subsequently measured at fair value through the income state
ment.
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
1
2,019 23 2,042 1,999 28 2,027
284 168 452 305 170 475
Social security and other taxes
507 28 535 472 23 495
payable on business acquisitions
50 80 130 30 39 69
Non-controlling interest put options
payables
2
601 46 647 528 49 577
5,870 363 6,233 5,626 354 5,980
1. Of this balance, \u00a31,323m (2022: \u00a31,139m) is categorised as financial liabilities.
2. Of this balance, \u00a3357m (2022: \u00a3300m) is categorised as financial liabilities, including a \u00a3152m (2022: \u00a377m) commitment in respect of the share buyback.
The current trade and other payables are payable on demand.
Trade payable days at 30 September 2023 were 64 days (2022: 64 days on a constant-currency basis).
The ageing of non-current financial liabilities in trade and other payables is as follows:
2023
1 and 2
years
2 and 3
years
3 and 4
years
4 and 5
years
Over
5 years
Total
132 25 4 \u2013 13 174
2022
1 and 2
years
2 and 3
years
3 and 4
years
4 and 5
years
Over
5 years
Total
\u00a3m
59 60 19 \u2013 24 162
Supply chain financing
The Group has Supply Chain Financing (SCF) arrangements in place. The principal purpose of these arrangements is to enable the supplier, if it so
wishes, to sell its receivables due from the Group to a third-party bank prior to their due date, thus providing earlier access to liquidity. From the
Group\u2019s perspective, the invoice payment due date remains unaltered and the payment terms of suppliers participating in the SCF programmes
are similar to those suppliers that are not participating, and to the wider industry more generally.
If a receivable is purchased by a third-party bank, that third-party bank does not benefit from additional security when compared to the security
originally enjoyed by the supplier.
At 30 September 2023, the value of invoices sold under the SCF programmes was \u00a3789m, with \u00a3735m related to the Group\u2019s programme in the
US (2022: \u00a3772m and \u00a3706m, respectively). These amounts are included in trade payables and all cash flows associated with the programmes
are included in net cash flow from operating activities as they continue to be part of the normal operating cycle of the Group.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-608": {
"value": "Significant accounting policy Trade and other payables are initially recognised at fair value, including transaction costs, and subsequently carried at amortised cost. Trade payables are not interest -bearing and are stated at their nominal value. The Group evaluates supplier arrangements against a number of indicators to assess if the liability has the characteristics o f a trade payable or should be classified as borrowings. This assessment considers the commercial purpose of the arrangement, whether the payment terms are similar to customary payment terms, whether the Group is legally discharged from its obligation towards the supplier before the end of the original payment term and the Group\u2019s involvement in agreeing terms between the bank and the supplier. Contingent consideration recognised in a business combination is subsequently measured at fair value through the income state ment. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-552": {
"value": "23 Provisions Significant accounting policy Provisions are recognised when the Group has a present obligation as a result of a past event, it is probable that the Group will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation. Provisions are meas ured at the directors\u2019 best estimate of the cost of settling these liabilities and are discounted to present value where the effect is material using the discount rate applicable to the liability. Provisions Workers\u2019 compensation and similar obligations \u00a3m Severance \u00a3m Onerous contracts \u00a3m Legal and other claims \u00a3m Provisions in respect of discontinued and disposed businesses \u00a3m Other \u00a3m Total \u00a3m At 1 October 2021 324 108 36 49 13 51 581 Charged to income statement 117 7 12 2 \u2013 6 144 Credited to income statement (19) (6) (11) (5) \u2013 (6) (47) Expenditure in the year (79) (62) (18) (10) (4) (5) (178) Business acquisitions \u2013 \u2013 1 1 \u2013 \u2013 2 Net present value adjustments 5 \u2013 \u2013 \u2013 \u2013 \u2013 5 Reclassification \u2013 (8) 11 (13) 4 1 (5) Currency adjustment 66 5 2 2 (1) 3 77 At 30 September 2022 414 44 33 26 12 50 579 Charged to income statement \u2013 strategic portfolio review \u2013 2 15 \u2013 \u2013 3 20 Charged to income statement \u2013 other 137 \u2013 13 6 \u2013 7 163 Credited to income statement (33) (1) (11) (4) \u2013 (3) (52) Expenditure in the year (99) (29) (16) (3) \u2013 (5) (152) Sale and closure of businesses \u2013 \u2013 \u2013 \u2013 (1) (1) (2) Net present value adjustments 7 \u2013 \u2013 \u2013 \u2013 \u2013 7 Reclassification \u2013 (11) 1 \u2013 \u2013 4 (6) Currency adjustment (33) \u2013 (2) (2) (1) \u2013 (38) At 30 September 2023 393 5 33 23 10 55 519 Comprised of 2023 \u00a3m 2022 \u00a3m Current 233 269 Non-current 286 310 Total 519 579 In estimating the provisions above, management has made estimates and used assumptions in determining the nature, amount and timing of potential outflows. Management does not consider that a reasonable change in key assumptions in any of the provision estimates made at the date of the balance sheet could lead to a material adjustment in the next 12 months to the carrying amount of the liability recorded. Workers\u2019 compensation and similar obligations The provision for workers\u2019 compensation and similar obligations relates mainly to the potential settlement of claims by employees in the US for medical benefits and lost wages associated with injuries incurred in the course of their employment, and is essentially long term in nature. Severance Provisions for severance primarily represent redundancy costs. The Group expects these provisions to be substantially utilised within the next year. Onerous contracts A provision for onerous contracts is recognised when the expected benefits to be derived by the Group from a contract are lower than the unavoidable cost of meeting its obligations under the contract. Provisions for onerous contracts represent the liabilities in respect of unavoidable contract losses which will be utilised over the remaining life of each individual contract. The typical length of a client contract is three to five years. A full analysis is performed at least annually of the future profitability of all loss-making contracts and contracts with low profitability, and of the balance sheet items directly linked to these contracts. Legal and other claims Provisions for legal and other claims relate principally to provisions for the estimated cost of litigation and other sundry claims. The timing of the settlement of these claims is uncertain. Provisions in respect of discontinued and disposed businesses Provisions in respect of discontinued and disposed businesses relate to estimated amounts payable in connection with onerous contracts and claims arising from disposals. The final amount payable remains uncertain as, at the date of approval of these financial statements, negotiations in relation to potential claims are ongoing and there remains a further period during which claims may be received. The timing of any settlement will depend upon the nature and extent of claims received. Other Other provisions include environmental provisions in respect of potential liabilities relating to the Group\u2019s responsibility for maintaining its operating sites in accordance with statutory requirements. The Group\u2019s aim is to have a low impact on the environment. These provisions are expected to be utilised as operating sites are closed or as environmental matters are resolved. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-609": {
"value": "Significant accounting policy
Provisions are recognised when the Group has a present obligation as a result of a past event, it is probable that the Group will be required to
settle that obligation and a reliable estimate can be made of the amount of the obligation. Provisions are meas
ured at the directors\u2019 best
estimate of the cost of settling these liabilities and are discounted to present value where the effect is material using the
discount rate
applicable to the liability.
24
Post-employment benefits
Significant accounting policy
Group operates two types of pension plans:
defined contribution plans where the Group makes contributions to a member\u2019s pension plan, but has no further payment obligations
once the contributions have been paid
defined benefit plans which provide pension payments upon retirement to members as defined by the plan rules
For defined contribution plans, the Group pays contributions to separately administered pension plans. The contributions paya
ble by the
Group are charged to the consolidated income statement when they are due. Payments made to state
-managed schemes are treated as
payments to defined contribution
plans where the Group\u2019s obligations under the plans are equivalent to those arising in a defined
plan.
For defined benefit plans, the calculation of the defined benefit obligation is performed half
-yearly by a qualified actuary using the projected
unit credit method. A current service cost is recognised which represents the expected present value of the def
ined benefit pension
entitlement earned by members in the period. The consolidated balance sheet reflects a net asset or net liability for each de
fined benefit
pension plan. The net asset or liability recognised is the present value of the defined benefit
obligation discounted using the yields on high-
quality corporate bonds, less the fair value of plan assets (at bid price), if any. If the fair value of the plan assets exce
eds the defined benefit
obligation, a pension surplus is only recognised if the Grou
p considers that it has an unconditional right to a refund.
For the UK defined benefit plan, the Group considers that it has an unconditional right to a refund of a surplus, assuming th
e gradual
settlement of the plan liabilities over time until all members have left the plan. The trustees cannot unconditionally wi
nd up the plan or use
the surplus to enhance member benefits without employer consent. The Group\u2019s judgement is that these trustee rights do not pr
event the
Group from recognising an unconditional right to a refund and therefore a surplus.
Net interest income (if a plan is in surplus) or net interest expense (if a plan is in deficit) is calculated using yields on
high-quality corporate
bonds and recognised in the consolidated income statement.
Remeasurements, which include gains and losses as a result of changes in actuarial assumptions, the effect of the limit on th
e plan surplus
(if any) and returns on plan assets (other than amounts included in net interest) are recognised in the consolidated
statement of
comprehensive income in the period in which they occur. Remeasurements are not reclassified to profit or loss in subsequent
periods.
-employment obligations
Some Group companies provide other post
-employment benefits. The expected costs of these benefits are accrued over the period of
employment using a similar basis to that used for defined benefit pension schemes. Actuarial gains and losses are recognised immediately in
the consolidated statement of comprehensive income.
-qualified deferred compensation plan in the US (Rabbi Trust) does not meet the definition of a defined contribution plan under
19 and is, therefore, accounted for as a defined benefit plan.
Major source of estimation uncertainty
The present value of defined benefit liabilities is estimated based on actuarial assumptions determined with independent actuarial advice,
including discount rates, inflation, pension and salary increases, and mortality and other demographic assumptions. A
reasonably possible
change in the assumptions used to derive these estimates could have a material effect on the present value of defined benefit
liabilities in the
next 12 months. The key assumptions used to value the liabilities, together with sensitivi
ty analysis, are set out below.
Climate change
Plan assets
The trustees of the
Compass Group Pension Plan (UK Plan), the Group\u2019s largest defined benefit plan, have integrated climate change
considerations into their long
-term decision-making and reporting processes across all classes of assets, actively engaging with all fund and
Defined benefit obligations
The actuarial assumptions used to calculate the present value of defined benefit obligations comprise financial and demograph
ic
assumptions. The key financial assumptions are discount rates and inflation and, as these reflect long
-term market expectations, they
implicitly reflect the market\u2019s expectations of the potential impact of climate change. The directors have considered the pot
ential impact of
climate change on demographic assumption
s, in particular on the long-term mortality assumptions and, at the present time, do not believe
that there is sufficient evidence to require a change in the assumptions used in the calculation of the defined benefit liabi
lities. The directors
will continue to monitor any potential future impact on the assumptions used.
Pension schemes
The Group operates a number of pension arrangements throughout the world which have been developed in accordance with statutory
requirements and local customs and practices. The majority of schemes are self-administered and the schemes\u2019 assets are held independently of
the Group\u2019s assets. Pension costs are assessed in accordance with the advice of independent, professionally qualified actuaries.
UK schemes
Current UK employees in a pension arrangement are in the Compass Retirement Income Savings Plan (CRISP), a GAD section of the UK Plan or
the National Employment Savings Trust (NEST).
CRISP was launched on 1 February 2003 and has been the main vehicle for pension provision for eligible new joiners in the UK since that date.
CRISP is a defined contribution (money purchase) arrangement whereby the Group will match employee contributions up to 6% of pay (minimum
5%). Within CRISP, a new defined contribution section was established from April 2006 known as the Compass Higher Income Plan (CHIP). Senior
employees who contribute to CRISP are offered an additional employer-only contribution into CHIP. The amount of contribution and eligibility for
CHIP are decided annually at the Group\u2019s discretion. A CHIP payment may be taken in part, or in whole, as a cash allowance instead of a pension
contribution.
CRISP has a corporate trustee, CRISP Trustees Limited. The Chairman is a former employee of the Group and the other six trustee directors are
UK-based employees of the Group, three of whom are nominated by CRISP members.
The UK Plan is a defined benefit arrangement, which provides predominantly final salary benefits. Those UK employees who transferred from the
public sector under the Transfer of Undertakings (Protection of Employment) Regulations 2006, typically up until 31 March 2015, have been
eligible to join the UK Plan, which has otherwise been closed to new entrants since 2003. Such transferees entered into the GAD sections of the
UK Plan and are known as \u2018GAD members\u2019. However, under the UK government\u2019s revised guidance for \u2018Fair Deal for staff pensions\u2019, the
expectation is, and the approach has been, that the Group participates in the relevant public sector pension scheme and closes the UK Plan to
future entrants. The UK Plan closed to future accrual for all existing members, other than GAD members, on 5 April 2010. The affected members
were offered membership of CRISP from 6 April 2010.
The UK Plan operates on a funded basis. The funding policy is to contribute such variable amounts, on the advice of the actuary, as achieves a
100% funding level on a projected salary basis. The actuarial assessments covering expense and contributions are carried out by independent
qualified actuaries. A formal actuarial valuation of the UK Plan is carried out every three years. The most recent valuation of the UK Plan took
place as at 5 April 2022. At the valuation date, the total market value of the assets of the UK Plan was \u00a32,617m which represented 113% of the
benefits that had accrued to members after allowing for expected future increases in earnings. A revised schedule of contributions was agreed by
the UK Plan\u2019s trustee and the Company and, with effect from 1 October 2022, the Company pays contributions to the UK Plan at a rate of 47.1%
of pensionable pay (previously 57.2%).
The UK Plan is reappraised half-yearly for accounting purposes by independent actuaries in accordance with IAS 19 Employee Benefits
requirements.
The UK Plan has a corporate trustee. There is an independent chairman and one other independent trustee director. There are a further five
trustee directors who are either UK-based employees or former employees of the Group (three of whom have been nominated by UK Plan
members). The UK Plan operates under the Fifth Definitive Trust Deed dated 25 March 2013 and subsequent amendments and relevant
legislation (principally the Pensions Acts 1993, 1995, 2004 and 2021), with regulatory oversight from the Pensions Regulator. The Group has
proposed a bulk transfer of CRISP into the UK Plan and for CRISP to operate as a separate defined contribution section of the UK Plan from
1 January 2024. Following the transfer, the combined board of the UK Plan will include trustee directors from both arrangements. Agreement with
the trustees is expected before the end of the calendar year following a period of consultation with CRISP members and potential CRISP members
which ended on 8 November 2023.
The Group is subject to the Pension Automatic Enrolment Regulations for its workforce in the UK. All new UK employees who meet the statutory
eligibility criteria, and who do not join CRISP or the UK Plan, are automatically enrolled into the NEST. Responsibility for the Group\u2019s ongoing
compliance with the Pension Automatic Enrolment Regulations and for ensuring that the administration and investment of funds relating to
automatic enrolment remain appropriate lies with the Group\u2019s Pension Automatic Enrolment Governance Committee.
US schemes
In the US, the main vehicles for retirement provision are defined contribution plans. The defined benefit plans are closed to new participants.
Compass USA has taken out life insurance policies and invested in mutual funds to meet these unfunded defined benefit pension obligations,
working towards a 100% funding level on a projected salary basis.
The Group also has a non-qualified deferred compensation plan (Rabbi Trust), which is a salary sacrifice scheme providing a tax-efficient savings
plan for senior management. Employee and employer contributions to the plan are invested on behalf of the employees in investment funds and
they are entitled to the assets and their returns on or after leaving the Group. Plan benefits are paid in cash. Participants can elect to receive
payment either as a lump sum or in annual instalments over 5 to 15 years.
Compass USA engages with a number of unions and is required to abide by the individual collective bargaining agreements (CBAs) negotiated
with each union. Under the terms of these CBAs, Compass USA is required to pay the union members\u2019 salary and contribute to various multi-
employer benefit plans which include: post-employment benefits, including pensions and post-employment healthcare; defined contribution
plans, such as 401(k) and annuity and savings plans; and other plans which include legal funds, training funds and education funds.
Participation in multi-employer pension plans bears risks that differ from single-employer plans. These risks include:
\u2013 assets contributed to the plans by Compass USA may be used to provide benefits to employees of other participating employers
\u2013 if a participating employer stops contributing to the plan for any reason, the unfunded obligation remaining may transition to the remaining
employers participating in the plan
\u2013 if Compass USA stops participating in the plan for any reason, it may be required to pay a proportionate amount to the plan for its share of the
unfunded liability, known as a withdrawal liability
Compass USA is involved with 38 multi-employer benefit plans (2022: 39). The Group is not aware of, and has no reasonable expectation that,
any plan in which it currently participates is in imminent danger of becoming insolvent or is likely to experience a mass withdrawal.
These plans are accounted for as defined contribution plans as the information provided by the plan administrators is insufficient for them to be
accounted for as defined benefit plans. The Group made total contributions of \u00a344m in the year (2022: \u00a330m) to these arrangements.
Other schemes
In Canada, Germany, Norway, Spain and Switzerland, the Group also participates in funded defined benefit arrangements.
In other countries, Group employees participate primarily in state arrangements to which the Group makes the appropriate contributions.
Other than where required by local regulation or statute, the defined benefit schemes are closed to new entrants. For these schemes, the current
service cost will increase under the projected unit credit method as the members of the schemes approach retirement.
Defined benefit schemes
The Group\u2019s obligations in respect of defined benefit pension schemes are calculated separately for each scheme by estimating the amount of
future benefit that employees have earned in return for their service in the current and prior years. That benefit is discounted to determine its
present value and the fair value of scheme assets is then deducted. The discount rate used is the yield at the valuation date on high-quality
corporate bonds, with terms consistent with the timing of the expected benefit payments over future years.
The Group takes advice from independent actuaries relating to the appropriateness of the assumptions which include inflation, expected salary
and pension increases, and life expectancy of members. It is important to note that comparatively small changes in the assumptions used may
have a significant effect on the consolidated income statement and balance sheet.
The split of defined benefit liabilities on an IAS 19 basis between active, deferred and pensioner members is shown below:
Split of defined benefit liabilities
\u2013 4% 96% \u2013 4% 96%
1
40% 1% 59% 41% 2% 57%
65% 3% 32% 68% 3% 29%
1. Excluding the Rabbi Trust.
Disclosures showing the assets and liabilities of the schemes are set out below. The liabilities have been calculated using the following
assumptions, which are presented as weighted averages where appropriate:
1
5.7% 5.4% 5.6% 5.1% 6.1% 4.3%
3.6% 3.9% 2.3% 2.4% 1.5% 1.4%
3.2% 3.4% n/a n/a n/a n/a
Rate of increase in salaries
increase for pensions in payment 3.3% 3.5% 2.3% 2.4% 0.2% 0.2%
Rate of increase for deferred pensions
3.3% 3.6% n/a n/a n/a n/a
1. Excluding the Rabbi Trust.
The mortality assumptions used to value the UK pension schemes are derived from the S3PA generational mortality tables (2022: S3PA
generational mortality tables) with improvements in line with the projection model prepared by the 2022 Continuous Mortality Investigation of the
UK actuarial profession (2022: 2021 model), with an S-kappa of 7.0 (2022: 7.5), with 115% (2022: 119%) weighting for male non-pensioners and
109% (2022: 113%) for male pensioners and 103% (2022: 106%) weighting for female non-pensioners and 99% (2022: 102%) weighting for
female pensioners, with a long-term underpin of 1.5% per annum (2022: 1.5% per annum). These mortality assumptions take account of
experience to date and assumptions for further improvements in the life expectancy of scheme members. The Group estimates the average
duration of the liabilities of the UK and US plans to be 12 years (2022: 13 years) and 8 years (2022: 7 years), respectively. Examples of the
resulting life expectancies for the UK Plan are as follows:
Life expectancy at age 65
Member aged 65 in 2023 (2022)
Member aged 65 in 2048 (2047)
22.6 25.5 23.1 25.9
The other demographic assumptions have been set having regard to the latest trends in scheme experience and other relevant data.
The assumptions are reviewed and updated as necessary as part of the periodic actuarial valuation of pension schemes.
For the overseas schemes, regionally appropriate assumptions have been used where recommended by local actuaries. The mortality
assumptions used to value the US schemes are derived from the mortality table Pri-2012 (2022: Pri-2012) and MP2021 generational scale
(2022: MP2021). Examples of the resulting life expectancies for the US schemes are as follows:
Life expectancy at age 65
3 (2022) 22.0 23.4 21.9 23.3
8 (2047) 23.7 25.1 23.6 25.0
Risks
The Group bears a number of risks in relation to its defined benefit pension schemes. These risks and how they are mitigated for the Group\u2019s
largest defined benefit plan are described below:
A decrease in corporate bond yields will increase the
schemes\u2019 benefit obligations under IAS 19. The
schemes are therefore exposed to the risk that falls
in interest rates will decrease the schemes\u2019 surplus.
As part of the investment strategy, the UK Plan aims to
mitigate this risk through investment in a liability
-driven
investment (LDI) portfolio. LDI is a form of investing designed
to match to a large extent the movement i
n pension plan
assets with the movement in projecte
d benefit obligations
The schemes\u2019 benefit obligations are linked to
inflation.
A higher rate of expected long-term
inflation will therefore lead to higher liabilities, both
for the IAS 19 and funding liability.
The UK Plan contains caps on increases in scheme benefits
to mitigate the risk of increase
s in inflation. Additionally, the
UK Plan invests in LDI products which increase (decrease) in
value when expectations of future inflation rates increase
(fall), thus providing protection against inflation risk.
Asset returns can be volatile and there is a risk that
the value of pension schemes\u2019 assets may not move
in line with changes in pension schem
e liabilities.
To mitigate against investment risk, the UK Plan invests in a
way which aims to hedge a large proportion of th
e
movements
in the corresponding liabilities and investments are diversified
across and within asset classes to avoid overexposure to any
one asset class or market. The trustees and the Group
regularly monitor th
e funding position and operate a
t strategy.
The schemes\u2019 obligations are to provide benefits for
the life of the member and therefore increases in life
expectancy will lead to higher liabilities.
The UK Plan\u2019s trustees and the Group regularly monitor the
impact of changes in longevity on scheme obligations.
Sensitivity analysis
Measurement of the Group\u2019s defined benefit obligations is particularly sensitive to changes in key assumptions, including the discount rate, inflation
and life expectancy. The sensitivities of the principal assumptions used to measure the defined benefit obligations of the schemes are set out below:
Impact on defined benefit obligations
+0.5%
\u00a3m
+0.5%
\u00a3m
-77 +85 -90 +95
-8 +9 -9 +10
+42 -42 +56 -54
+3 -3 +3 -3
+9 -9 +12 -12
Impact on defined benefit
obligations
2023
2022
\u00a3m
Life expectancy from age 65
+50 +55
+4 +4
Management has also considered the impact of a 1% change in the discount rate and inflation assumptions used to measure the defined benefit
obligations of the UK schemes. A 1% increase or decrease in the discount rate would decrease or increase the liabilities by \u00a3148m and \u00a3180m,
respectively. A 1% increase or decrease in inflation would increase or decrease the liabilities by \u00a385m and \u00a381m, respectively.
The sensitivities above consider the impact of the single change shown, with the other assumptions assumed to be unchanged. The sensitivity
analyses have been determined based on a method that extrapolates the impact on the defined benefit obligations as a result of reasonable
changes in key assumptions occurring at the end of the reporting period. In practice, changes in one assumption may be accompanied by
offsetting changes in another assumption (although this is not always the case). The impact of a change in the UK inflation rate shown above
includes the impact of a change in both the RPI and CPI inflation rates.
The Group\u2019s net pension surplus or deficit is the difference between the schemes\u2019 assets and liabilities. Changes in the assumptions may occur at
the same time as changes in the market value of scheme assets. These may or may not offset the changes in assumptions. For example, a fall in
interest rates will increase the schemes\u2019 liabilities, but may also trigger an offsetting increase in the market value of certain assets so there may be
little effect on the Group\u2019s net asset or liability.
Plan assets
At 30 September 2023, the assets of the various schemes were invested in a diversified portfolio that consisted primarily of debt securities and
property funds. The UK Plan\u2019s corporate bonds are held in a unit-linked insurance policy managed by M&G. The UK Plan\u2019s unquoted property
fund assets comprise a UK property fund of \u00a3155m (2022: \u00a3187m) and a global property fund of \u00a3131m (2022: \u00a3154m). The UK property
fund\u2019s value is based on the net asset value at 30 September 2023. The global property fund\u2019s value is based on a US dollar net asset value at
30 June 2023 converted at the exchange rate at 30 September 2023. There has been no material change in the fair value of the global property
fund between 30 June and 30 September 2023. The majority of the remainder of the UK Plan\u2019s assets are held in a bespoke liability-driven
investment portfolio in a unit-linked insurance policy managed by Legal & General.
The fair value of the Group\u2019s plan assets is shown by major category below:
Fair value of plan assets by major category
\u00a3m
\u00a3m
\u2013 30 30 87 28 115
520 \u2013 520 504 \u2013 504
642 \u2013 642 816 \u2013 816
257 19 276 250 21 271
Quoted diversified securities
\u2013 20 20 \u2013 21 21
286 \u2013 286 341 \u2013 341
Unquoted insurance policies
\u2013 5 5 \u2013 6 6
Cash and cash equivalents
81 2 83 21 3 24
1 13 14 \u2013 13 13
30 September 1,773 103 1,876 2,019 108 2,127
The UK Plan holds corporate bonds and other fixed-interest securities. The risk of default on these is assessed by various rating agencies. Some of
these bond investments are issued by the UK government. The risk of default on these is lower compared to the risk on corporate bond
investments, although some risk may remain. The expected yield on bond investments with fixed interest rates can be derived exactly from their
market value.
Net post-employment benefit assets and obligations recognised in the balance sheet
-employment benefit assets/(obligations) recognised in the balance sheet
Fair value of
plan assets
of defined
benefit
obligations
Effect of
asset ceiling
Total
\u00a3m
1,773 (1,343) \u2013 430
-employment benefit assets 1,773 (1,343) \u2013 430
\u2013 (28) \u2013 (28)
\u2013 (705) \u2013 (705)
Post-employment benefit obligations
Net post-employment benefit obligations
-employment benefit assets/(obligations) recognised in the balance sheet
Fair value of
plan assets
of defined
benefit
obligations
Effect of
asset ceiling
Total
\u00a3m
2,019 (1,438) \u2013 581
-employment benefit assets 2,019 (1,438) \u2013 581
\u2013 (30) \u2013 (30)
\u2013 (660) \u2013 (660)
108 (172)
(5)
(69)
Post-employment benefit obligations
Net post-employment benefit obligations
Movements in net defined benefit asset/(obligation)
Fair value
of plan
assets
\u00a3m
of defined
benefit
obligations
\u00a3m
Effect of
asset
ceiling
\u00a3m
Total
\u00a3m
Fair value
of plan
assets
\u00a3m
of defined
benefit
obligations
\u00a3m
Effect of
asset
ceiling
\u00a3m
Total
\u00a3m
Transfer to other investments
\u2013 \u2013 \u2013 \u2013 (546) \u2013 \u2013 (546)
\u2013 (22)
\u2013 (22)
\u2013 (21)
\u2013 (21)
/credit
1
\u2013 (3)
\u2013 (3)
\u2013 1 \u2013 1
2
(5) \u2013 \u2013 (5)
(4) \u2013 \u2013 (4)
Interest income/(expense)
\u2013 financial assumptions \u2013 38 \u2013 38 \u2013 1,063 \u2013 1,063
\u2013 demographic assumptions \u2013 38 \u2013 38 \u2013 28 \u2013 28
\u2013 experience adjustments \u2013 (49)
\u2013 (49)
\u2013 (53)
\u2013 (53)
Return on plan assets, excluding interest income
(271) \u2013 \u2013 (271)
(668) \u2013 \u2013 (668)
Change in asset ceiling, excluding interest income
\u2013 \u2013 5 5 \u2013 \u2013 3 3
29 \u2013 \u2013 29 18 \u2013 \u2013 18
3 (63)
\u2013 (60)
2 (50)
\u2013 (48)
(111) 155 \u2013 44 (96) 140 \u2013 44
\u2013 \u2013 \u2013 \u2013 \u2013 2 \u2013 2
1. 2023 includes a \u00a35m charge following a change in legislation in T\u00fcrkiye eliminating the minimum retirement age requirement for certain employees effective from
March 2023.
2. The expenses of running the UK Plan are met directly by the UK Plan rather than by the principal employer.
The \u00a338m reduction in the present value of defined benefit obligations due to changes in financial assumptions in 2023 includes the impact on
the liabilities of the UK Plan of a 0.6 percentage point increase in the discount rate, net of inflation.
The negative return on plan assets of \u00a3271m mainly reflects the performance of the UK Plan as gilt yields have increased, reducing the value of
government bonds, and property values have decreased.
The present value of defined benefit obligations includes \u00a3623m (2022: \u00a3566m) in respect of the Rabbi Trust, which is exactly matched by its
investments (see note 15).
Certain Group companies have taken out life insurance policies and invested in mutual funds to meet unfunded pension obligations. The current
value of these policies and other assets of \u00a377m (2022: \u00a385m) may not be offset against post-employment benefit obligations under IAS 19
(see note 15).
Net post-employment benefit assets, including the Rabbi Trust investments, life insurance policies and mutual fund investments, is shown below:
-employment benefit obligations (376)
(178)
15 623 566
15 48 52
15 29 33
-employment benefit assets 324 473
Amounts recognised in the income statement
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
/(credit)
\u2013 \u2013 3 3 \u2013 \u2013 (1)
(1)
5 \u2013 \u2013 5 4 \u2013 \u2013 4
Charged to operating expenses
5 14 11 30 5 13 6 24
-employment benefit
assets/obligations
(28)
34 3 9
(6)
15 3 12
harged to finance costs (28)
34 3 9 (6)
15 3 12
(23)
48 14 39 (1)
28 9 36
The Group recognised a charge of \u00a3208m (2022: \u00a3175m) in respect of contributions to defined contribution schemes during the year.
Amounts recognised in other comprehensive income
Amounts recognised in other comprehensive income
2023
\u00a3m
2022
\u00a3m
Effect of changes in financial assumptions
38 1,063
Effect of changes in demographic assumptions
adjustments (49)
(53)
-employment benefit obligations 27 1,038
Return on plan assets, excluding interest income
(271)
(668)
Change in asset ceiling, excluding interest income
5 3
(239)
373
Contributions
The Group made total contributions to defined benefit schemes of \u00a343m (including the Rabbi Trust) in the year (2022: \u00a331m). Contributions in
2023 include \u00a38m following a change in legislation in T\u00fcrkiye effective from March 2023. The Group expects to make a similar level of
contributions to these schemes in 2024 including the impact of the legislation change in T\u00fcrkiye.
The UK Plan is the largest scheme in the Group and was in surplus on a funding basis at the date of the most recent actuarial valuation as at
5 April 2022 and no deficit contributions are currently required. The remaining Group-funded schemes do not have significant minimum funding
requirements whilst contributions to unfunded pension schemes are quite stable. As a result, we do not expect the required future contributions
to change substantially beyond next year.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-610": {
"value": "Significant accounting policy Pension obligations The Group operates two types of pension plans: \u2013 defined contribution plans where the Group makes contributions to a member\u2019s pension plan, but has no further payment obligations once the contributions have been paid \u2013 defined benefit plans which provide pension payments upon retirement to members as defined by the plan rules For defined contribution plans, the Group pays contributions to separately administered pension plans. The contributions paya ble by the Group are charged to the consolidated income statement when they are due. Payments made to state -managed schemes are treated as payments to defined contribution plans where the Group\u2019s obligations under the plans are equivalent to those arising in a defined contribution pension plan. For defined benefit plans, the calculation of the defined benefit obligation is performed half -yearly by a qualified actuary using the projected unit credit method. A current service cost is recognised which represents the expected present value of the def ined benefit pension entitlement earned by members in the period. The consolidated balance sheet reflects a net asset or net liability for each de fined benefit pension plan. The net asset or liability recognised is the present value of the defined benefit obligation discounted using the yields on high- quality corporate bonds, less the fair value of plan assets (at bid price), if any. If the fair value of the plan assets exce eds the defined benefit obligation, a pension surplus is only recognised if the Grou p considers that it has an unconditional right to a refund. For the UK defined benefit plan, the Group considers that it has an unconditional right to a refund of a surplus, assuming th e gradual settlement of the plan liabilities over time until all members have left the plan. The trustees cannot unconditionally wi nd up the plan or use the surplus to enhance member benefits without employer consent. The Group\u2019s judgement is that these trustee rights do not pr event the Group from recognising an unconditional right to a refund and therefore a surplus. Net interest income (if a plan is in surplus) or net interest expense (if a plan is in deficit) is calculated using yields on high-quality corporate bonds and recognised in the consolidated income statement. Remeasurements, which include gains and losses as a result of changes in actuarial assumptions, the effect of the limit on th e plan surplus (if any) and returns on plan assets (other than amounts included in net interest) are recognised in the consolidated statement of comprehensive income in the period in which they occur. Remeasurements are not reclassified to profit or loss in subsequent periods. Other post -employment obligations Some Group companies provide other post -employment benefits. The expected costs of these benefits are accrued over the period of employment using a similar basis to that used for defined benefit pension schemes. Actuarial gains and losses are recognised immediately in the consolidated statement of comprehensive income. The non -qualified deferred compensation plan in the US (Rabbi Trust) does not meet the definition of a defined contribution plan under IAS 19 and is, therefore, accounted for as a defined benefit plan. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-582": {
"value": "Defined benefit schemes The Group\u2019s obligations in respect of defined benefit pension schemes are calculated separately for each scheme by estimating the amount of future benefit that employees have earned in return for their service in the current and prior years. That benefit is discounted to determine its present value and the fair value of scheme assets is then deducted. The discount rate used is the yield at the valuation date on high-quality corporate bonds, with terms consistent with the timing of the expected benefit payments over future years. The Group takes advice from independent actuaries relating to the appropriateness of the assumptions which include inflation, expected salary and pension increases, and life expectancy of members. It is important to note that comparatively small changes in the assumptions used may have a significant effect on the consolidated income statement and balance sheet. The split of defined benefit liabilities on an IAS 19 basis between active, deferred and pensioner members is shown below: Split of defined benefit liabilities 2023 2022 Active Deferred Pensioner Active Deferred Pensioner UK Plan 1% 43% 56% 1% 46% 53% UK unfunded arrangements \u2013 4% 96% \u2013 4% 96% US 1 40% 1% 59% 41% 2% 57% Other 65% 3% 32% 68% 3% 29% 1. Excluding the Rabbi Trust. Disclosures showing the assets and liabilities of the schemes are set out below. The liabilities have been calculated using the following assumptions, which are presented as weighted averages where appropriate: Assumptions UK schemes US schemes 1 Other schemes 2023 2022 2023 2022 2023 2022 Discount rate 5.7% 5.4% 5.6% 5.1% 6.1% 4.3% Inflation 3.6% 3.9% 2.3% 2.4% 1.5% 1.4% CPI inflation 3.2% 3.4% n/a n/a n/a n/a Rate of increase in salaries 3.6% 3.9% 3.2% 3.3% 4.7% 2.6% Rate of increase for pensions in payment 3.3% 3.5% 2.3% 2.4% 0.2% 0.2% Rate of increase for deferred pensions 3.3% 3.6% n/a n/a n/a n/a 1. Excluding the Rabbi Trust. The mortality assumptions used to value the UK pension schemes are derived from the S3PA generational mortality tables (2022: S3PA generational mortality tables) with improvements in line with the projection model prepared by the 2022 Continuous Mortality Investigation of the UK actuarial profession (2022: 2021 model), with an S-kappa of 7.0 (2022: 7.5), with 115% (2022: 119%) weighting for male non-pensioners and 109% (2022: 113%) for male pensioners and 103% (2022: 106%) weighting for female non-pensioners and 99% (2022: 102%) weighting for female pensioners, with a long-term underpin of 1.5% per annum (2022: 1.5% per annum). These mortality assumptions take account of experience to date and assumptions for further improvements in the life expectancy of scheme members. The Group estimates the average duration of the liabilities of the UK and US plans to be 12 years (2022: 13 years) and 8 years (2022: 7 years), respectively. Examples of the resulting life expectancies for the UK Plan are as follows: Life expectancy at age 65 2023 2022 Male Female Male Female Member aged 65 in 2023 (2022) 20.9 23.6 21.4 24.0 Member aged 65 in 2048 (2047) 22.6 25.5 23.1 25.9 The other demographic assumptions have been set having regard to the latest trends in scheme experience and other relevant data. The assumptions are reviewed and updated as necessary as part of the periodic actuarial valuation of pension schemes. For the overseas schemes, regionally appropriate assumptions have been used where recommended by local actuaries. The mortality assumptions used to value the US schemes are derived from the mortality table Pri-2012 (2022: Pri-2012) and MP2021 generational scale (2022: MP2021). Examples of the resulting life expectancies for the US schemes are as follows: Life expectancy at age 65 2023 2022 Male Female Male Female Member aged 65 in 202 3 (2022) 22.0 23.4 21.9 23.3 Member aged 65 in 204 8 (2047) 23.7 25.1 23.6 25.0 Risks The Group bears a number of risks in relation to its defined benefit pension schemes. These risks and how they are mitigated for the Group\u2019s largest defined benefit plan are described below: Risk Description of risk Mitigation Interest rate A decrease in corporate bond yields will increase the schemes\u2019 benefit obligations under IAS 19. The schemes are therefore exposed to the risk that falls in interest rates will decrease the schemes\u2019 surplus. As part of the investment strategy, the UK Plan aims to mitigate this risk through investment in a liability -driven investment (LDI) portfolio. LDI is a form of investing designed to match to a large extent the movement i n pension plan assets with the movement in projecte d benefit obligations over time. Inflation The schemes\u2019 benefit obligations are linked to inflation. A higher rate of expected long-term inflation will therefore lead to higher liabilities, both for the IAS 19 and funding liability. The UK Plan contains caps on increases in scheme benefits to mitigate the risk of increase s in inflation. Additionally, the UK Plan invests in LDI products which increase (decrease) in value when expectations of future inflation rates increase (fall), thus providing protection against inflation risk. Investment Asset returns can be volatile and there is a risk that the value of pension schemes\u2019 assets may not move in line with changes in pension schem e liabilities. To mitigate against investment risk, the UK Plan invests in a way which aims to hedge a large proportion of th e movements in the corresponding liabilities and investments are diversified across and within asset classes to avoid overexposure to any one asset class or market. The trustees and the Group regularly monitor th e funding position and operate a diversified investmen t strategy. Life expectancy The schemes\u2019 obligations are to provide benefits for the life of the member and therefore increases in life expectancy will lead to higher liabilities. The UK Plan\u2019s trustees and the Group regularly monitor the impact of changes in longevity on scheme obligations. Sensitivity analysis Measurement of the Group\u2019s defined benefit obligations is particularly sensitive to changes in key assumptions, including the discount rate, inflation and life expectancy. The sensitivities of the principal assumptions used to measure the defined benefit obligations of the schemes are set out below: Impact on defined benefit obligations 2023 2022 Financial assumptions +0.5% \u00a3m -0.5% \u00a3m +0.5% \u00a3m -0.5% \u00a3m Discount rate UK -77 +85 -90 +95 US and other -8 +9 -9 +10 Inflation UK +42 -42 +56 -54 US and other +3 -3 +3 -3 CPI inflation UK +9 -9 +12 -12 Impact on defined benefit obligations 2023 2022 Demographic assumptions +1 year \u00a3m +1 year \u00a3m Life expectancy from age 65 UK +50 +55 US and other +4 +4 Management has also considered the impact of a 1% change in the discount rate and inflation assumptions used to measure the defined benefit obligations of the UK schemes. A 1% increase or decrease in the discount rate would decrease or increase the liabilities by \u00a3148m and \u00a3180m, respectively. A 1% increase or decrease in inflation would increase or decrease the liabilities by \u00a385m and \u00a381m, respectively. The sensitivities above consider the impact of the single change shown, with the other assumptions assumed to be unchanged. The sensitivity analyses have been determined based on a method that extrapolates the impact on the defined benefit obligations as a result of reasonable changes in key assumptions occurring at the end of the reporting period. In practice, changes in one assumption may be accompanied by offsetting changes in another assumption (although this is not always the case). The impact of a change in the UK inflation rate shown above includes the impact of a change in both the RPI and CPI inflation rates. The Group\u2019s net pension surplus or deficit is the difference between the schemes\u2019 assets and liabilities. Changes in the assumptions may occur at the same time as changes in the market value of scheme assets. These may or may not offset the changes in assumptions. For example, a fall in interest rates will increase the schemes\u2019 liabilities, but may also trigger an offsetting increase in the market value of certain assets so there may be little effect on the Group\u2019s net asset or liability. Plan assets At 30 September 2023, the assets of the various schemes were invested in a diversified portfolio that consisted primarily of debt securities and property funds. The UK Plan\u2019s corporate bonds are held in a unit-linked insurance policy managed by M&G. The UK Plan\u2019s unquoted property fund assets comprise a UK property fund of \u00a3155m (2022: \u00a3187m) and a global property fund of \u00a3131m (2022: \u00a3154m). The UK property fund\u2019s value is based on the net asset value at 30 September 2023. The global property fund\u2019s value is based on a US dollar net asset value at 30 June 2023 converted at the exchange rate at 30 September 2023. There has been no material change in the fair value of the global property fund between 30 June and 30 September 2023. The majority of the remainder of the UK Plan\u2019s assets are held in a bespoke liability-driven investment portfolio in a unit-linked insurance policy managed by Legal & General. The fair value of the Group\u2019s plan assets is shown by major category below: Fair value of plan assets by major category 2023 2022 UK Plan \u00a3m Other \u00a3m Total \u00a3m UK Plan \u00a3m Other \u00a3m Total \u00a3m Equities Quoted global equities \u2013 30 30 87 28 115 Government bonds Quoted UK fixed interest 520 \u2013 520 504 \u2013 504 Quoted UK index linked 642 \u2013 642 816 \u2013 816 Corporate bonds Quoted corporate bonds 257 19 276 250 21 271 Quoted diversified securities \u2013 14 14 \u2013 16 16 Other Quoted property funds \u2013 20 20 \u2013 21 21 Unquoted property funds 286 \u2013 286 341 \u2013 341 Unquoted insurance policies \u2013 5 5 \u2013 6 6 Derivatives (14) \u2013 (14) \u2013 \u2013 \u2013 Cash and cash equivalents 81 2 83 21 3 24 Other 1 13 14 \u2013 13 13 At 30 September 1,773 103 1,876 2,019 108 2,127 The UK Plan holds corporate bonds and other fixed-interest securities. The risk of default on these is assessed by various rating agencies. Some of these bond investments are issued by the UK government. The risk of default on these is lower compared to the risk on corporate bond investments, although some risk may remain. The expected yield on bond investments with fixed interest rates can be derived exactly from their market value. Net post-employment benefit assets and obligations recognised in the balance sheet 2023 Post -employment benefit assets/(obligations) recognised in the balance sheet Fair value of plan assets \u00a3m Present value of defined benefit obligations \u00a3m Effect of asset ceiling \u00a3m Total \u00a3m UK Plan 1,773 (1,343) \u2013 430 Post -employment benefit assets 1,773 (1,343) \u2013 430 UK unfunded arrangements \u2013 (28) \u2013 (28) US \u2013 (705) \u2013 (705) Other 103 (176) \u2013 (73) Post-employment benefit obligations 103 (909) \u2013 (806) Net post-employment benefit obligations 1,876 (2,252) \u2013 (376) 2022 Post -employment benefit assets/(obligations) recognised in the balance sheet Fair value of plan assets \u00a3m Present value of defined benefit obligations \u00a3m Effect of asset ceiling \u00a3m Total \u00a3m UK Plan 2,019 (1,438) \u2013 581 Post -employment benefit assets 2,019 (1,438) \u2013 581 UK unfunded arrangements \u2013 (30) \u2013 (30) US \u2013 (660) \u2013 (660) Other 108 (172) (5) (69) Post-employment benefit obligations 108 (862) (5) (759) Net post-employment benefit obligations 2,127 (2,300) (5) (178) Movements in net defined benefit asset/(obligation) 2023 2022 Fair value of plan assets \u00a3m Present value of defined benefit obligations \u00a3m Effect of asset ceiling \u00a3m Total \u00a3m Fair value of plan assets \u00a3m Present value of defined benefit obligations \u00a3m Effect of asset ceiling \u00a3m Total \u00a3m At 1 October 2,127 (2,300) (5) (178) 3,353 (3,217) (7) 129 Transfer to other investments \u2013 \u2013 \u2013 \u2013 (546) \u2013 \u2013 (546) Current service cost \u2013 (22) \u2013 (22) \u2013 (21) \u2013 (21) Past service (cost) /credit 1 \u2013 (3) \u2013 (3) \u2013 1 \u2013 1 Administration expenses 2 (5) \u2013 \u2013 (5) (4) \u2013 \u2013 (4) Interest income/(expense) 108 (117) \u2013 (9) 54 (66) \u2013 (12) Remeasurements \u2013 financial assumptions \u2013 38 \u2013 38 \u2013 1,063 \u2013 1,063 Remeasurements \u2013 demographic assumptions \u2013 38 \u2013 38 \u2013 28 \u2013 28 Remeasurements \u2013 experience adjustments \u2013 (49) \u2013 (49) \u2013 (53) \u2013 (53) Return on plan assets, excluding interest income (271) \u2013 \u2013 (271) (668) \u2013 \u2013 (668) Change in asset ceiling, excluding interest income \u2013 \u2013 5 5 \u2013 \u2013 3 3 Employer contributions 29 \u2013 \u2013 29 18 \u2013 \u2013 18 Employee contributions 3 (63) \u2013 (60) 2 (50) \u2013 (48) Benefits paid (111) 155 \u2013 44 (96) 140 \u2013 44 Disposals \u2013 \u2013 \u2013 \u2013 \u2013 2 \u2013 2 Currency adjustment (4) 71 \u2013 67 14 (127) (1) (114) At 30 September 1,876 (2,252) \u2013 (376) 2,127 (2,300) (5) (178) 1. 2023 includes a \u00a35m charge following a change in legislation in T\u00fcrkiye eliminating the minimum retirement age requirement for certain employees effective from March 2023. 2. The expenses of running the UK Plan are met directly by the UK Plan rather than by the principal employer. The \u00a338m reduction in the present value of defined benefit obligations due to changes in financial assumptions in 2023 includes the impact on the liabilities of the UK Plan of a 0.6 percentage point increase in the discount rate, net of inflation. The negative return on plan assets of \u00a3271m mainly reflects the performance of the UK Plan as gilt yields have increased, reducing the value of government bonds, and property values have decreased. The present value of defined benefit obligations includes \u00a3623m (2022: \u00a3566m) in respect of the Rabbi Trust, which is exactly matched by its investments (see note 15). Certain Group companies have taken out life insurance policies and invested in mutual funds to meet unfunded pension obligations. The current value of these policies and other assets of \u00a377m (2022: \u00a385m) may not be offset against post-employment benefit obligations under IAS 19 (see note 15). Net post-employment benefit assets, including the Rabbi Trust investments, life insurance policies and mutual fund investments, is shown below: Notes 2023 \u00a3m 2022 \u00a3m Net post -employment benefit obligations (376) (178) Rabbi Trust investments 15 623 566 Mutual fund investments 15 48 52 Life insurance policies 15 29 33 Net post -employment benefit assets 324 473 Amounts recognised in the income statement Amounts recognised in the income statement 2023 2022 UK \u00a3m US \u00a3m Other \u00a3m Total \u00a3m UK \u00a3m US \u00a3m Other \u00a3m Total \u00a3m Current service cost \u2013 14 8 22 1 13 7 21 Past service cost /(credit) \u2013 \u2013 3 3 \u2013 \u2013 (1) (1) Administration expenses 5 \u2013 \u2013 5 4 \u2013 \u2013 4 Charged to operating expenses 5 14 11 30 5 13 6 24 Interest on net post -employment benefit assets/obligations (28) 34 3 9 (6) 15 3 12 (Credited)/c harged to finance costs (28) 34 3 9 (6) 15 3 12 Total (23) 48 14 39 (1) 28 9 36 The Group recognised a charge of \u00a3208m (2022: \u00a3175m) in respect of contributions to defined contribution schemes during the year. Amounts recognised in other comprehensive income Amounts recognised in other comprehensive income 2023 \u00a3m 2022 \u00a3m Effect of changes in financial assumptions 38 1,063 Effect of changes in demographic assumptions 38 28 Effect of experience adjustments (49) (53) Remeasurement of post -employment benefit obligations 27 1,038 Return on plan assets, excluding interest income (271) (668) Change in asset ceiling, excluding interest income 5 3 Total (239) 373 Contributions The Group made total contributions to defined benefit schemes of \u00a343m (including the Rabbi Trust) in the year (2022: \u00a331m). Contributions in 2023 include \u00a38m following a change in legislation in T\u00fcrkiye effective from March 2023. The Group expects to make a similar level of contributions to these schemes in 2024 including the impact of the legislation change in T\u00fcrkiye. The UK Plan is the largest scheme in the Group and was in surplus on a funding basis at the date of the most recent actuarial valuation as at 5 April 2022 and no deficit contributions are currently required. The remaining Group-funded schemes do not have significant minimum funding requirements whilst contributions to unfunded pension schemes are quite stable. As a result, we do not expect the required future contributions to change substantially beyond next year. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDefinedBenefitPlansExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-554": {
"value": "25 Share capital and other reserves Significant accounting policy Equity instruments issued by the Company are recorded at the proceeds received, net of direct issue costs. Capital The capital structure of the Group consists of net debt (see note 34) and total equity. Our capital allocation framework is clear and unchanged. Our priority is to invest in the business to fund growth opportunities, target a strong investment-grade credit rating with a leverage target of around 1x-1.5x net debt to EBITDA and pay an ordinary dividend, with any surplus capital being returned to shareholders. At 30 September 2023, the ratio of net debt to underlying EBITDA was 1.2x (2022: 1.3x) (see note 34). Share capital Share capital 2023 2022 Number \u00a3m Number \u00a3m Allotted, called up and fully paid Ordinary shares of 11 1 \u2044 20 p each 1 1,785,403,977 198 1,785,403,977 198 At 30 September 1,785,403,977 198 1,785,403,977 198 1. During the year, 46,311,952 shares in Compass Group PLC were purchased under the share buybacks announced in May 2022, November 2022 and May 2023 (2022: 24,151,566 shares under the share buyback announced in May 2022), which are held in treasury, and 1,343,592 (2022: 320,851) shares were released to satisfy awards under the Company\u2019s long-term incentive plans, leaving a balance held in treasury at 30 September 2023 of 70,170,859 (2022: 25,202,499). The shares purchased had an average price of \u00a320.19 per share (2022: \u00a318.20 per share) and represent 2.6% (2022: 1.4%) of the Company\u2019s share capital. Shares held in treasury are not entitled to receive dividends. Other reserves
Capital redemption reserve
The nominal value of shares in the Company purchased and subsequently cancelled is shown as a reduction in share capital and an equal and
opposite transfer to the capital redemption reserve.
Own shares reserve
The own shares reserve represents shares in Compass Group PLC held either in treasury, including transaction costs, or by employee share trusts
to satisfy liabilities to employees for long-term incentive plans. Own shares are treated as a deduction to equity until the shares are cancelled,
reissued or sold, at which point they are transferred to retained earnings.
The own shares reserve comprises \u00a31,501m (2022: \u00a3515m) in respect of 70,170,859 (2022: 25,202,499) shares in Compass Group PLC held in
treasury and \u00a312m (2022: \u00a34m) in respect of 573,223 (2022: 221,909) shares in Compass Group PLC held by the Compass Group PLC All Share
Schemes Trust (ASST).
The share buyback announced in November 2022 was completed in March 2023, with 13,127,521 shares repurchased during the year for a total
price, including transaction costs, of \u00a3251m. Transaction costs of \u00a31m were incurred in respect of the 3,447,549 shares repurchased during the
year in respect of the completion of the share buyback announced in May 2022.
In May 2023, the Company announced that it was commencing a further share buyback to repurchase up to \u00a3750m of its own shares. During the
year, 29,736,882 shares were repurchased for a total price, including transaction costs, of \u00a3621m, of which \u00a3600m was paid in cash during the
year. The mandate issued to the broker to purchase the shares was irrevocable at 30 September 2023 and, therefore, a creditor of \u00a3131m in
respect of the value of the shares not yet purchased has been recognised. The share buyback was completed in November and, in total,
36,094,092 shares were repurchased under the programme for a total price, including transaction costs, of \u00a3752m.
The ASST is a discretionary trust for the benefit of employees and the shares held are used to satisfy some of the Group\u2019s liabilities to employees for
long-term incentive plans. During the year, 800,000 (2022: 317,052) shares in Compass Group PLC were purchased by the ASST and 448,686
(2022: 280,371) shares were released from the ASST to satisfy awards under the Company\u2019s long-term incentive plans. At 30 September 2023,
the nominal value of the shares in the ASST was \u00a363,341 (2022: \u00a324,521), with a market value of \u00a311m (2022: \u00a34m).
No shares have been released from treasury or by the ASST since the end of the financial year to the date of this Report to satisfy awards under
the Company\u2019s long-term incentive plans.
Merger reserve
The merger reserve arose in 2000 as a result of the merger between Compass and Granada.
Revaluation reserve
The revaluation reserve arose on the acquisition of the remaining 50% interest in GR SA during 2008. The portion of the fair value adjustment
pertaining to the Group\u2019s existing 50% shareholding in GR SA was credited to the revaluation reserve in accordance with IFRS 3 Business
Combinations.
Translation reserve
The translation reserve comprises all foreign currency differences arising from the translation of the financial statements of foreign operations.
Non-controlling interest put options reserve
Where put options are held in respect of a non-controlling interest in a subsidiary and the minority shareholders hold present access to the returns
of the entity, the Group recognises a non-controlling interest, together with a put option liability measured at fair value and a corresponding
non-controlling interest put options reserve. Subsequent remeasurements of put option liabilities under the present access and anticipated
acquisition methods are recognised in the non-controlling interest put options reserve.
Capital
redemption
reserve
Own
shares
reserve
Merger
reserve
Revaluation
reserve
Translation
reserve
1
controlling
interest
put
options
reserve
Total
\u00a3m
295 (519)
4,170 7 206 (91)
4,068
Other comprehensive income
Currency translation differences
\u2013 \u2013 \u2013 \u2013 (335) \u2013 (335)
Reclassification of cumulative currency
translation differences on sale of businesses
Tax credit on items relating to the components
of other comprehensive income
\u2013 \u2013 \u2013 \u2013 3 \u2013 3
Total other comprehensive
loss for the year \u2013 \u2013 \u2013 \u2013 (333) \u2013 (333)
Change in fair value of non-controlling interest
put options
-controlling interests due to
acquisitions and disposals
\u2013 \u2013 \u2013 \u2013 \u2013 (2)
(2)
-controlling interest put
options reserve on exercise of put options
\u2013 \u2013 \u2013 \u2013 \u2013 6 6
Cost of shares transferred to employees
\u2013 26 \u2013 \u2013 \u2013 \u2013 26
\u2013 share buyback
2
\u2013 (1,004)
\u2013 \u2013 \u2013 \u2013 (1,004)
shares \u2013 employee share-
based payments
\u2013 (16)
\u2013 \u2013 \u2013 \u2013 (16)
1. Includes a loss of \u00a3605m in relation to the balance remaining in the foreign currency translation reserve from net investment hedging relationships for which hedge
accounting continues to apply.
2. Including stamp duty and brokers\u2019 commission. The difference between the \u00a31,004m charged to the own shares reserve during the year and the \u00a3929m cash
outflow in respect of share buybacks (see page 149) reflects a \u00a3152m creditor at 30 September 2023 in respect of the \u00a3750m share buyback announced in
May 2023, less a \u00a377m creditor at 30 September 2022 in respect of the \u00a3500m share buyback announced in May 2022 (see note 22).
Share-based
payment
reserve
Capital
redemption
reserve
Own
shares
reserve
Merger
reserve
Revaluation
reserve
Translation
reserve
1
controlling
interest
put
options
reserve
Total
271 295 (2) 4,170 7 (392)
(87) 4,262
Other comprehensive income
Currency translation differences
\u2013 \u2013 \u2013 \u2013 \u2013 591 \u2013 591
Reclassification of cumulative currency
translation differences on sale of businesses
\u2013 \u2013 \u2013 \u2013 \u2013 7 \u2013 7
Total other comprehensive income for the year
Fair value of share-based payments
non-controlling interest
put options
\u2013 \u2013 \u2013 \u2013 \u2013 \u2013 (2) (2)
-controlling interests due to
acquisitions and disposals
\u2013 \u2013 \u2013 \u2013 \u2013 \u2013 (7) (7)
-controlling interest put
options reserve on exercise of put options
\u2013 \u2013 \u2013 \u2013 \u2013 \u2013 5 5
Release of share awards settled in existing
shares purchased in the market
(4) \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 (4)
Purchase of own shares \u2013 share buyback
2
\u2013 employee share-
based payments
\u2013 \u2013 (6) \u2013 \u2013 \u2013 \u2013 (6)
3
(301) \u2013 (13)
\u2013 \u2013 \u2013 \u2013 (314)
Cost of shares transferred to employees
\u2013 \u2013 4 \u2013 \u2013 \u2013 \u2013 4
1. Includes a loss of \u00a3774m in relation to the balance remaining in the foreign currency translation reserve from net investment hedging relationships for which hedge
accounting continues to apply.
2. Including stamp duty and brokers\u2019 commission.
3. In 2022, the share-based payments reserve was transferred to retained earnings on the basis that it is more appropriately presented as a component of retained
earnings and the value of shares in Compass Group PLC purchased in previous years and held in treasury at 30 September 2022 was transferred from retained
earnings to the own shares reserve.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-611": {
"value": "Significant accounting policy
Equity instruments issued by the Company are recorded at the proceeds received, net of direct issue costs.
Share capital
Allotted, called up and fully paid
1
\u2044
20
p each
1
1,785,403,977 198 1,785,403,977 198
1. During the year, 46,311,952 shares in Compass Group PLC were purchased under the share buybacks announced in May 2022, November 2022 and May 2023
(2022: 24,151,566 shares under the share buyback announced in May 2022), which are held in treasury, and 1,343,592 (2022: 320,851) shares were released to
satisfy awards under the Company\u2019s long-term incentive plans, leaving a balance held in treasury at 30 September 2023 of 70,170,859 (2022: 25,202,499). The
shares purchased had an average price of \u00a320.19 per share (2022: \u00a318.20 per share) and represent 2.6% (2022: 1.4%) of the Company\u2019s share capital. Shares
held in treasury are not entitled to receive dividends.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-584": {
"value": "Other reserves Capital redemption reserve The nominal value of shares in the Company purchased and subsequently cancelled is shown as a reduction in share capital and an equal and opposite transfer to the capital redemption reserve. Own shares reserve The own shares reserve represents shares in Compass Group PLC held either in treasury, including transaction costs, or by employee share trusts to satisfy liabilities to employees for long-term incentive plans. Own shares are treated as a deduction to equity until the shares are cancelled, reissued or sold, at which point they are transferred to retained earnings. The own shares reserve comprises \u00a31,501m (2022: \u00a3515m) in respect of 70,170,859 (2022: 25,202,499) shares in Compass Group PLC held in treasury and \u00a312m (2022: \u00a34m) in respect of 573,223 (2022: 221,909) shares in Compass Group PLC held by the Compass Group PLC All Share Schemes Trust (ASST). The share buyback announced in November 2022 was completed in March 2023, with 13,127,521 shares repurchased during the year for a total price, including transaction costs, of \u00a3251m. Transaction costs of \u00a31m were incurred in respect of the 3,447,549 shares repurchased during the year in respect of the completion of the share buyback announced in May 2022. In May 2023, the Company announced that it was commencing a further share buyback to repurchase up to \u00a3750m of its own shares. During the year, 29,736,882 shares were repurchased for a total price, including transaction costs, of \u00a3621m, of which \u00a3600m was paid in cash during the year. The mandate issued to the broker to purchase the shares was irrevocable at 30 September 2023 and, therefore, a creditor of \u00a3131m in respect of the value of the shares not yet purchased has been recognised. The share buyback was completed in November and, in total, 36,094,092 shares were repurchased under the programme for a total price, including transaction costs, of \u00a3752m. The ASST is a discretionary trust for the benefit of employees and the shares held are used to satisfy some of the Group\u2019s liabilities to employees for long-term incentive plans. During the year, 800,000 (2022: 317,052) shares in Compass Group PLC were purchased by the ASST and 448,686 (2022: 280,371) shares were released from the ASST to satisfy awards under the Company\u2019s long-term incentive plans. At 30 September 2023, the nominal value of the shares in the ASST was \u00a363,341 (2022: \u00a324,521), with a market value of \u00a311m (2022: \u00a34m). No shares have been released from treasury or by the ASST since the end of the financial year to the date of this Report to satisfy awards under the Company\u2019s long-term incentive plans. Merger reserve The merger reserve arose in 2000 as a result of the merger between Compass and Granada. Revaluation reserve The revaluation reserve arose on the acquisition of the remaining 50% interest in GR SA during 2008. The portion of the fair value adjustment pertaining to the Group\u2019s existing 50% shareholding in GR SA was credited to the revaluation reserve in accordance with IFRS 3 Business Combinations. Translation reserve The translation reserve comprises all foreign currency differences arising from the translation of the financial statements of foreign operations. Non-controlling interest put options reserve Where put options are held in respect of a non-controlling interest in a subsidiary and the minority shareholders hold present access to the returns of the entity, the Group recognises a non-controlling interest, together with a put option liability measured at fair value and a corresponding non-controlling interest put options reserve. Subsequent remeasurements of put option liabilities under the present access and anticipated acquisition methods are recognised in the non-controlling interest put options reserve. Other reserves Capital redemption reserve \u00a3m Own shares reserve \u00a3m Merger reserve \u00a3m Revaluation reserve \u00a3m Translation reserve1 \u00a3m Non- controlling interest put options reserve \u00a3m Total \u00a3m At 1 October 2022 295 (519) 4,170 7 206 (91) 4,068 Other comprehensive income Currency translation differences \u2013 \u2013 \u2013 \u2013 (335) \u2013 (335) Reclassification of cumulative currency translation differences on sale of businesses \u2013 \u2013 \u2013 \u2013 (1) \u2013 (1) Tax credit on items relating to the components of other comprehensive income \u2013 \u2013 \u2013 \u2013 3 \u2013 3 Total other comprehensive loss for the year \u2013 \u2013 \u2013 \u2013 (333) \u2013 (333) Change in fair value of non-controlling interest put options \u2013 \u2013 \u2013 \u2013 \u2013 13 13 Changes to non -controlling interests due to acquisitions and disposals \u2013 \u2013 \u2013 \u2013 \u2013 (2) (2) Reclassification of non -controlling interest put options reserve on exercise of put options \u2013 \u2013 \u2013 \u2013 \u2013 6 6 Cost of shares transferred to employees \u2013 26 \u2013 \u2013 \u2013 \u2013 26 Purchase of own shares \u2013 share buyback2 \u2013 (1,004) \u2013 \u2013 \u2013 \u2013 (1,004) Purchase of own shares \u2013 employee share- based payments \u2013 (16) \u2013 \u2013 \u2013 \u2013 (16) At 30 September 2023 295 (1,513) 4,170 7 (127) (74) 2,758 1. Includes a loss of \u00a3605m in relation to the balance remaining in the foreign currency translation reserve from net investment hedging relationships for which hedge accounting continues to apply. 2. Including stamp duty and brokers\u2019 commission. The difference between the \u00a31,004m charged to the own shares reserve during the year and the \u00a3929m cash outflow in respect of share buybacks (see page 149) reflects a \u00a3152m creditor at 30 September 2023 in respect of the \u00a3750m share buyback announced in May 2023, less a \u00a377m creditor at 30 September 2022 in respect of the \u00a3500m share buyback announced in May 2022 (see note 22). Other reserves Share-based payment reserve \u00a3m Capital redemption reserve \u00a3m Own shares reserve \u00a3m Merger reserve \u00a3m Revaluation reserve \u00a3m Translation reserve1 \u00a3m Non- controlling interest put options reserve \u00a3m Total \u00a3m At 1 October 2021 271 295 (2) 4,170 7 (392) (87) 4,262 Other comprehensive income Currency translation differences \u2013 \u2013 \u2013 \u2013 \u2013 591 \u2013 591 Reclassification of cumulative currency translation differences on sale of businesses \u2013 \u2013 \u2013 \u2013 \u2013 7 \u2013 7 Total other comprehensive income for the year \u2013 \u2013 \u2013 \u2013 \u2013 598 \u2013 598 Fair value of share-based payments 34 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 34 Change in fair value of non-controlling interest put options \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 (2) (2) Changes to non -controlling interests due to acquisitions and disposals \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 (7) (7) Reclassification of non -controlling interest put options reserve on exercise of put options \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 5 5 Release of share awards settled in existing shares purchased in the market (4) \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 (4) Purchase of own shares \u2013 share buyback 2 \u2013 \u2013 (502) \u2013 \u2013 \u2013 \u2013 (502) Purchase of own shares \u2013 employee share- based payments \u2013 \u2013 (6) \u2013 \u2013 \u2013 \u2013 (6) Transfer 3 (301) \u2013 (13) \u2013 \u2013 \u2013 \u2013 (314) Cost of shares transferred to employees \u2013 \u2013 4 \u2013 \u2013 \u2013 \u2013 4 At 30 September 2022 \u2013 295 (519) 4,170 7 206 (91) 4,068 1. Includes a loss of \u00a3774m in relation to the balance remaining in the foreign currency translation reserve from net investment hedging relationships for which hedge accounting continues to apply. 2. Including stamp duty and brokers\u2019 commission. 3. In 2022, the share-based payments reserve was transferred to retained earnings on the basis that it is more appropriately presented as a component of retained earnings and the value of shares in Compass Group PLC purchased in previous years and held in treasury at 30 September 2022 was transferred from retained earnings to the own shares reserve. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-555": {
"value": "26
Share-based payments
Significant accounting policy
The Group issues equity-settled share-based payments to certain employees which are measured at fair value at the date of grant using
option pricing models. The
fair value is expensed on a straight-
line basis over the vesting period based on the Group\u2019s estimate of the number
of shares expected to vest.
Income statement expense
The Group recognised a charge of \u00a344m (2022: \u00a334m) in respect of share-based payment transactions. All share-based payment plans are
equity-settled. The charge is broken down by share-based payment plan as follows:
-based payment charge
\u00a3m
\u00a3m
-term incentive plans 38 27
6 7
44 34
Long-term incentive plans (LTIP)
Full details of The Compass Group PLC Long Term Incentive Plan 2018 (2018 LTIP) can be found in the Directors\u2019 remuneration report on
pages 97 to 126.
The following table shows the movements in shares during the year:
-term incentive plans
Number of
Number of
7,547,857 6,353,294
3,153,815 3,328,253
Notional Dividend Shares awarded
1
160,952 80,631
(1,113,799)
(29,082)
Outstanding at 30 September
1. Eligible awards granted under the 2018 LTIP accrue dividends in the form of Notional Dividend Shares.
The following Executive Committee and Leadership LTIP awards were made under the terms of the 2018 LTIP during the year:
2023
1 Dec 2022 1,363.71p
1 Dec 2022 1,507.63p
2,134.32p
4 Feb 2022 1,281.42p
8 Feb 2022 1,149.04p
1 Dec 2021 1,204.37p
15 Dec 2021 1,438.55p
The vesting conditions of the LTIP awards are included in the Directors\u2019 remuneration report. The fair value of awards subject to Adjusted Free
Cash Flow (AFCF) and Return On Capital Employed (ROCE) performance targets is calculated using the Black-Scholes option pricing model. The
vesting probability of these non-market conditions has been assessed based on a simulation model of the AFCF and ROCE forecasts. The fair
value of awards subject to Total Shareholder Return (TSR) performance targets is calculated using the Monte Carlo model.
The following assumptions were used in calculating the fair value of LTIP awards made during the year:
Weighted average assumptions
\u2013 long-term incentive plans
2023 2022
1
-free interest rate 3.1% 1.0%
3.0 years 2.9 years
Share price at date of grant
1,856.77p 1,534.85p
1. Expected volatility is calculated based on the Group\u2019s weekly share price during the three years prior to the date of each award.
Eligible awards granted under the 2018 LTIP accrue dividends in the form of Notional Dividend Shares. Accordingly, the dividend yield in the fair
value calculation is nil.
The weighted average share price at the date of vesting for the 1,113,799 shares (2022: 29,082) that vested during the year was 1,824.00p
(2022: 1,455.00p).
The LTIP awards outstanding at the end of the year have a weighted average remaining contractual life of 1.2 years (2022: 1.4 years).
Restricted shares
These are awards to certain employees in order to incentivise the achievement of particular business objectives under specific circumstances or
where similar such shares have been forfeited by a new employee on joining the Group. The plan can take different forms such as an award of
shares dependent on service or achievement of specific performance conditions other than service.
The following table shows the movements in shares during the year:
Number of
shares
Number of
1,083,225 939,488
365,818 581,246
Notional Dividend Shares awarded
1
16,228 11,234
(69,593)
(51,111)
Outstanding at 30 September
825,280 1,083,225
1. Eligible awards granted under the Restricted Share Award Plan accrue dividends in the form of Notional Dividend Shares.
The following assumptions were used in calculating the fair value of restricted share awards made during the year:
ssumptions \u2013 restricted shares
2023 2022
volatility
1
37.0% 39.4%
-free interest rate 3.4% 1.1%
Share price at date of grant
1,920.21p 1,554.40p
1. Expected volatility is calculated based on the Group\u2019s weekly share price during the three years prior to the date of each award.
Eligible awards granted under the Restricted Share Award Plan accrue dividends in the form of Notional Dividend Shares. Accordingly, the
dividend yield in the fair value calculation is nil.
The weighted average share price at the date of vesting for the 570,398 shares (2022: 397,632) that vested during the year was 1,989.24p
(2022: 1,573.85p).
Other share-based payment plans
Other share-based payment plans comprise The Compass Group Share Option Plan 2010 (CSOP) and Deferred Annual Bonus Plan (DAB). The
last CSOP award was made in November 2013 and will expire in November 2023. The last DAB award was made in November 2018.
The following table shows the movements in shares during the year:
-based payment plans
Number of
Number of
202,422 518,151
(108,081)
(174,508)
settlement) (84,579)
(104,740)
(2,340)
(36,481)
Outstanding at 30 September
7,422 202,422
The expense relating to these plans is not significant.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-612": {
"value": "Significant accounting policy The Group issues equity-settled share-based payments to certain employees which are measured at fair value at the date of grant using option pricing models. The fair value is expensed on a straight- line basis over the vesting period based on the Group\u2019s estimate of the number of shares expected to vest. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-556": {
"value": "27
Acquisition, sale and closure of businesses
Significant accounting policy
Business acquisitions
The acquisition of subsidiaries is accounted for using the purchase method. The cost of acquisition is measured at the aggreg
ate of the fair
values, at the date of exchange, of assets given, liabilities incurred or assumed and equity instruments issued.
Identifiable assets acquired and liabilities and contingent liabilities assumed are recognised at the fair values at the acqu
isition date, except
-current assets (or disposal groups) that are classified as held for sale which are recognised and measured at fair value less costs
sell.
The cost of the acquisition in excess of the Group\u2019s interest in the net fair value of the identifiable net assets acquired is recorded as goodwill.
If the cost of the acquisition is less than the fair value of the net assets of the subsidiary acquired, th
e difference is recognised directly in the
consolidated income statement.
Where not all the equity of a subsidiary is acquired, the non
-controlling interest is recognised at the non-controlling interest\u2019s proportionate
share of the net assets of the subsidiary. Put options over non
-controlling interests are recognised as a financial liability measured at fair
-evaluated at each year-end with a corresponding entry in the non-controlling interest put options reserve.
The Group ceases to consolidate a subsidiary when it has lost control. Upon losing control of a subsidiary, a gain or loss is
recognised in the
consolidated income statement which includes any cumulative currency translation differences previously recognis
ed in other
comprehensive income. Any retained interest in the entity is remeasured to its fair value, with the change in carrying amount
recognised in
-current assets and disposal groups are classified as held for sale if the carrying amount will be recovered through a sale transaction
rather than through continuing use. This condition is regarded as met only when the sale is highly probable, manageme
nt is committed to a
sale plan, the asset is available for immediate sale in its present condition and the sale is expected to be completed within
one year from the
Assets held for sale are measured at the lower of carrying value and fair value less costs to sell. Goodwill is allocated to
the held for sale
business on a relative fair value basis where this business forms part of
a larger CGU. Investments in joint ventures and associates that have
been classified as held for sale are no longer accounted for using the equity method.
-current asset or disposal group that ceases to be classified as held for sale is a subsidiary, joint venture or associate, prior year
comparatives are restated for the periods since classification as held for sale and accounted for retrospective
ly.
Acquisition of businesses
The total cash spent on the acquisition of subsidiaries during the year, net of cash acquired, was \u00a3336m (2022: \u00a3273m), including \u00a341m of
deferred and contingent consideration and other payments relating to businesses acquired in previous years and \u00a317m of acquisition transaction
costs included in net cash flow from operating activities.
On 20 March 2023, the Group acquired the trade and assets of Parks Coffee, a provider of workplace refreshments in the US, for an initial
consideration of $108m (\u00a390m). Total consideration includes $6m (\u00a35m) payable in 2024 and an estimated $23m (\u00a320m) payable in 2025
contingent on the operation of an earn-out. The goodwill in relation to the assets acquired is \u00a343m. This goodwill represents the premium the
Group paid to acquire the business that complements its existing businesses and creates significant opportunities and other synergies.
The following table summarises the recognised amounts of assets acquired and liabilities assumed at the date of acquisition of Parks Coffee:
2023
\u00a3m
intangible assets 1 64
Property, plant and equipment
4 4
(1)
(1)
Fair value of net assets acquired
72
43
115
90
contingent consideration payable 25
115
In addition to the acquisition set out above, the Group also completed a number of other acquisitions during the year. A summary of all
acquisitions completed during the year is presented in aggregate below:
\u00a3m
\u00a3m
\u00a3m
\u00a3m
assets 5 221 17 140
-of-use assets \u2013 \u2013 7 7
Property, plant and equipment
23 23 7 7
Trade and other receivables
15 15 36 36
11 11 6 6
Cash and cash equivalents
11 11 \u2013 \u2013
\u2013 \u2013 (7)
(7)
\u2013 \u2013 (2)
(2)
(2)
(2)
\u2013 \u2013
(1)
(19)
(6)
(6)
(16)
(16)
(36)
(36)
Fair value of net assets acquired
244 145
(24)
\u2013
-controlling interests (2)
(8)
184 122
402 259
289 193
Contingent consideration payable
Deferred consideration payable
13 \u2013
consideration 402 259
289 193
Less: Cash and cash equivalents acquired
Acquisition transaction costs
1
17 10
Net cash outflow arising on acquisition
295 203
contingent consideration and other payments relating to businesses
acquired in previous years
2
41 70
Total cash outflow from purchase of subsidiary companies
336 273
Consolidated cash flow statement
operating activities
1
17 10
Net cash flow from investing activities
319 263
Total cash outflow from purchase of subsidiary companies
336 273
1. Acquisition transaction costs are included in net cash flow from operating activities.
2. 2022 includes contingent consideration paid in respect of the acquisition of Fazer Food Services in January 2020.
Contingent consideration is an estimate at the date of acquisition of the amount of additional consideration that will be payable in the future.
The actual amount paid can vary from the estimate depending on the terms of the transaction and, for example, the actual performance of the
acquired business.
The fair value adjustments made in respect of acquisitions in the year to 30 September 2023 are provisional and will be finalised within 12 months
of the acquisition date, principally in relation to the valuation of contracts acquired.
The goodwill arising on the acquisition of the businesses represents the premium the Group has paid to acquire companies which complement
its existing businesses and create significant opportunities for cross-selling and other synergies. The goodwill arising is not expected to be
deductible for tax purposes.
The acquisitions did not have a material impact on the Group\u2019s revenue or profit for the year.
Sale and closure of businesses
The Group has recognised a net gain of \u00a320m on the sale and closure of businesses (2022: net loss of \u00a37m), including exit costs of \u00a311m
(2022: \u00a37m). Activity in the year includes the exit from seven tail countries, together with the sale of businesses in the US and UK, and a further
28% shareholding in Highways Royal Co., Limited (Japanese Highways).
A summary of business disposals completed during the year is presented in aggregate below:
2023
\u00a3m
2022
\u00a3m
27 5
17 1
-of-use assets 8 \u2013
Property, plant and equipment
18 1
receivables 27 2
9 \u2013
Cash and cash equivalents
29 1
26 16
(2)
(2)
(41)
(5)
-employment benefit liabilities \u2013 (2)
110 17
Consolidated income statement
83 24
1
57 \u2013
Less: Net assets disposed
(110)
(17)
(11)
(7)
Add/(less): Reclassification of cumulative currency translation differences on sale of businesses
2
/(loss) on sale and closure of businesses 20 (7)
Consolidated cash flow statement
83 24
(7)
(3)
Cash and cash equivalents disposed
(29)
(1)
Tax receipts in respect of prior year
business disposals \u2013 15
Net proceeds from sale of subsidiary companies, joint ventures and associates net of exit costs
47 35
1. Includes \u00a356m translated at the exchange rate on the date of disposal in respect of the sale of four businesses in Central and Eastern Europe receivable over four
years from the date of disposal in October 2022.
2. 2023 comprises the reclassification of cumulative currency translation gains of \u00a34m, partly offset by cumulative currency translation losses on net investment
hedges of \u00a33m.
Assets held for sale
The Group\u2019s balance sheet includes interests in joint ventures and associates held for sale of \u00a34m (2022: \u00a326m) which represent the final 5%
shareholding in Japanese Highways which it has agreed to sell. The non-recurring fair value measurement of the business held for sale is
categorised as a Level 3 fair value and is based on the agreed sale price.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-624": {
"value": "Significant accounting policy Business acquisitions The acquisition of subsidiaries is accounted for using the purchase method. The cost of acquisition is measured at the aggreg ate of the fair values, at the date of exchange, of assets given, liabilities incurred or assumed and equity instruments issued. Identifiable assets acquired and liabilities and contingent liabilities assumed are recognised at the fair values at the acqu isition date, except for non -current assets (or disposal groups) that are classified as held for sale which are recognised and measured at fair value less costs to sell. The cost of the acquisition in excess of the Group\u2019s interest in the net fair value of the identifiable net assets acquired is recorded as goodwill. If the cost of the acquisition is less than the fair value of the net assets of the subsidiary acquired, th e difference is recognised directly in the consolidated income statement. Where not all the equity of a subsidiary is acquired, the non -controlling interest is recognised at the non-controlling interest\u2019s proportionate share of the net assets of the subsidiary. Put options over non -controlling interests are recognised as a financial liability measured at fair value which is re -evaluated at each year-end with a corresponding entry in the non-controlling interest put options reserve. Business disposals The Group ceases to consolidate a subsidiary when it has lost control. Upon losing control of a subsidiary, a gain or loss is recognised in the consolidated income statement which includes any cumulative currency translation differences previously recognis ed in other comprehensive income. Any retained interest in the entity is remeasured to its fair value, with the change in carrying amount recognised in profit or loss. Assets held for sale Non -current assets and disposal groups are classified as held for sale if the carrying amount will be recovered through a sale transaction rather than through continuing use. This condition is regarded as met only when the sale is highly probable, manageme nt is committed to a sale plan, the asset is available for immediate sale in its present condition and the sale is expected to be completed within one year from the date of classification. Assets held for sale are measured at the lower of carrying value and fair value less costs to sell. Goodwill is allocated to the held for sale business on a relative fair value basis where this business forms part of a larger CGU. Investments in joint ventures and associates that have been classified as held for sale are no longer accounted for using the equity method. If the non -current asset or disposal group that ceases to be classified as held for sale is a subsidiary, joint venture or associate, prior year comparatives are restated for the periods since classification as held for sale and accounted for retrospective ly. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-613": {
"value": "Significant accounting policy Business acquisitions The acquisition of subsidiaries is accounted for using the purchase method. The cost of acquisition is measured at the aggreg ate of the fair values, at the date of exchange, of assets given, liabilities incurred or assumed and equity instruments issued. Identifiable assets acquired and liabilities and contingent liabilities assumed are recognised at the fair values at the acqu isition date, except for non -current assets (or disposal groups) that are classified as held for sale which are recognised and measured at fair value less costs to sell. The cost of the acquisition in excess of the Group\u2019s interest in the net fair value of the identifiable net assets acquired is recorded as goodwill. If the cost of the acquisition is less than the fair value of the net assets of the subsidiary acquired, th e difference is recognised directly in the consolidated income statement. Where not all the equity of a subsidiary is acquired, the non -controlling interest is recognised at the non-controlling interest\u2019s proportionate share of the net assets of the subsidiary. Put options over non -controlling interests are recognised as a financial liability measured at fair value which is re -evaluated at each year-end with a corresponding entry in the non-controlling interest put options reserve. Business disposals The Group ceases to consolidate a subsidiary when it has lost control. Upon losing control of a subsidiary, a gain or loss is recognised in the consolidated income statement which includes any cumulative currency translation differences previously recognis ed in other comprehensive income. Any retained interest in the entity is remeasured to its fair value, with the change in carrying amount recognised in profit or loss. Assets held for sale Non -current assets and disposal groups are classified as held for sale if the carrying amount will be recovered through a sale transaction rather than through continuing use. This condition is regarded as met only when the sale is highly probable, manageme nt is committed to a sale plan, the asset is available for immediate sale in its present condition and the sale is expected to be completed within one year from the date of classification. Assets held for sale are measured at the lower of carrying value and fair value less costs to sell. Goodwill is allocated to the held for sale business on a relative fair value basis where this business forms part of a larger CGU. Investments in joint ventures and associates that have been classified as held for sale are no longer accounted for using the equity method. If the non -current asset or disposal group that ceases to be classified as held for sale is a subsidiary, joint venture or associate, prior year comparatives are restated for the periods since classification as held for sale and accounted for retrospective ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-629": {
"value": "Assets held for sale Non -current assets and disposal groups are classified as held for sale if the carrying amount will be recovered through a sale transaction rather than through continuing use. This condition is regarded as met only when the sale is highly probable, manageme nt is committed to a sale plan, the asset is available for immediate sale in its present condition and the sale is expected to be completed within one year from the date of classification. Assets held for sale are measured at the lower of carrying value and fair value less costs to sell. Goodwill is allocated to the held for sale business on a relative fair value basis where this business forms part of a larger CGU. Investments in joint ventures and associates that have been classified as held for sale are no longer accounted for using the equity method. If the non -current asset or disposal group that ceases to be classified as held for sale is a subsidiary, joint venture or associate, prior year comparatives are restated for the periods since classification as held for sale and accounted for retrospective ly. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-585": {
"value": "Sale and closure of businesses The Group has recognised a net gain of \u00a320m on the sale and closure of businesses (2022: net loss of \u00a37m), including exit costs of \u00a311m (2022: \u00a37m). Activity in the year includes the exit from seven tail countries, together with the sale of businesses in the US and UK, and a further 28% shareholding in Highways Royal Co., Limited (Japanese Highways). A summary of business disposals completed during the year is presented in aggregate below: 2023 \u00a3m 2022 \u00a3m Net assets disposed Goodwill 27 5 Other intangible assets 17 1 Right -of-use assets 8 \u2013 Property, plant and equipment 18 1 Deferred tax assets 1 1 Trade and other receivables 27 2 Inventories 9 \u2013 Cash and cash equivalents 29 1 Assets held for sale 26 16 Lease liabilities (9) (1) Provisions (2) (2) Trade and other payables (41) (5) Post -employment benefit liabilities \u2013 (2) Net assets disposed 110 17 Consolidated income statement Cash consideration 83 24 Deferred consideration 1 57 \u2013 Less: Net assets disposed (110) (17) Less: Exit costs (11) (7) Add/(less): Reclassification of cumulative currency translation differences on sale of businesses 2 1 (7) Net gain /(loss) on sale and closure of businesses 20 (7) Consolidated cash flow statement Cash consideration 83 24 Exit costs (7) (3) Cash and cash equivalents disposed (29) (1) Tax receipts in respect of prior year business disposals \u2013 15 Net proceeds from sale of subsidiary companies, joint ventures and associates net of exit costs 47 35 1. Includes \u00a356m translated at the exchange rate on the date of disposal in respect of the sale of four businesses in Central and Eastern Europe receivable over four years from the date of disposal in October 2022. 2. 2023 comprises the reclassification of cumulative currency translation gains of \u00a34m, partly offset by cumulative currency translation losses on net investment hedges of \u00a33m.",
"dimensions": {
"concept": "compassgroupplc:DisclosureOfSaleAndClosureOfBusiness",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-586": {
"value": "Assets held for sale The Group\u2019s balance sheet includes interests in joint ventures and associates held for sale of \u00a34m (2022: \u00a326m) which represent the final 5% shareholding in Japanese Highways which it has agreed to sell. The non-recurring fair value measurement of the business held for sale is categorised as a Level 3 fair value and is based on the agreed sale price. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-557": {
"value": "28
Reconciliation of operating profit to cash generated from operations
Reconciliation of operating profit to cash
generated from operations
Operating profit before joint ventures and associates
1,835 1,455
-related charges
1
108 82
Charges related to the strategic portfolio review
99 \u2013
-off pension charge 7 \u2013
\u2013 other intangible assets
2
110 100
\u2013 contract fulfilment assets 231 214
Amortisation \u2013 contract prepayments
\u2013 right-of-use assets 163 156
\u2013 property, plant and equipment 276 260
Unwind of costs to obtain contracts
22 18
\u2013 non-current assets
3
10 15
Impairment reversals \u2013 non-current assets
on disposal of property, plant and equipment/intangible assets/contract fulfilment assets (3)
\u2013
-cash changes (1)
(4)
(41)
(77)
Investment in contract prepayments
(72)
(64)
Increase in costs to obtain contracts
4
-employment benefit obligations net of service costs (18)
(7)
-based payments \u2013 charged to profit 44 34
Operating cash flow before movements in working capital
2,785 2,183
(97)
(122)
(557)
(876)
556 839
Cash generated from operations
2,687 2,024
1. Includes amortisation and impairment of acquisition intangibles. Excludes acquisition transaction costs of \u00a317m (2022: \u00a310m) as acquisition transaction costs are
included in net cash flow from operating activities.
2. Excludes amortisation of acquisition intangibles.
3. In 2023, excludes impairment losses of \u00a350m included in charges related to the strategic portfolio review.
4. Cash payments in respect of contract balances are classified as cash flows from operating activities, with the exception of contract fulfilment assets which are
classified as cash flows from investing activities as they arise out of cash payments in relation to assets that will generate long-term economic benefits. During the
year, the purchase of contract fulfilment assets in cash flows from investing activities was \u00a3311m (2022: \u00a3218m).
",
"dimensions": {
"concept": "compassgroupplc:DisclosureOfReconciliationOfOperatingProfitToCashGeneratedFromOperations",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-558": {
"value": "2.
Movements in assets and liabilities arising from financing activities
Movements for the year ended
September 2023
1 October 2022
Cash outflow/
(inflow)
Other non-cash
movements
liabilities and
amendments
translation
gains
30 September
2023
\u00a3m
Borrowings (excluding bank overdrafts)
(3,713)
437 (30)
\u2013 99 (3,207)
(913)
176 9 (264)
47 (945)
Derivative financial instruments
Net movement in assets and liabilities arising from
financing activities
\u2013 share buyback 929
\u2013 employee share-based
payments
16
-controlling interests 8
Dividends paid to equity shareholders
648
Dividends paid to non-controlling interests
Net cash flow from financing activities
Movements for the year ended
September 2022
1 October 2021
\u00a3m
Cash outflow/
(inflow)
\u00a3m
Other non-cash
movements
\u00a3m
liabilities and
amendments
\u00a3m
translation
losses
\u00a3m
30 September
2022
\u00a3m
Borrowings (excluding bank overdrafts)
(3,451)
(380)
318 \u2013 (200)
(3,713)
(845)
152 3 (139)
(84)
(913)
Derivative financial instruments
102 67 (251)
\u2013 (14)
(96)
assets and liabilities arising from
financing activities
(161)
\u2013 share buyback 425
\u2013 employee share-based
6
-controlling interests 2
equity shareholders 418
-controlling interests 3
Net cash flow from financing activities
693
Other non-cash movements are as follows:
-cash movements
discounts on issue of debt (4)
(3)
Fees and discounts accrued on issue of debt
\u2013 1
Changes in fair value of borrowings in a fair value hedge
(26)
320
(30)
318
Lease liabilities acquired through business acquisitions
\u2013 (7)
Lease liabilities derecognised on sale and closure of businesses
9 1
-19 rent concessions \u2013 2
\u2013 7
9 3
derivative financial instruments (8)
(251)
(29)
70
",
"dimensions": {
"concept": "compassgroupplc:DisclosureOfMovementsInAssetsAndLiabilitiesArisingFromFinancingActivities",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-587": {
"value": "30 Contingent liabilities Significant accounting policy Provisions for legal and other claims are recognised when the Group has a present obligation as a result of a past event, it is probable that the Group will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation. Where it is possible that a settlement will be reached or it is not possible to make a reliable estimate of the amount of the obligation, no provision is recognised, but appropriate disclosure as a contingent liability is made. Performance bonds, guarantees and indemnities Performance bonds, guarantees and indemnities 2023 \u00a3m 2022 \u00a3m Performance bonds, guarantees and indemnities (including those of associated undertakings) 1 410 402 1. Excludes post-employment obligations, borrowings and lease liabilities. The Company and certain subsidiary undertakings have, in the normal course of business, given guarantees and entered into counter indemnities in respect of such guarantees relating to the Group\u2019s own contracts and/or the Group\u2019s share of certain contractual obligations of joint arrangements and associates. Where the Group enters into such arrangements, it does so in order to provide assurance to the beneficiary, typically the client, that it will fulfil its contractual obligations, rather than to provide an insurance contract to compensate the client in the event that it does not fulfil those contractual obligations. The issue of such guarantees and indemnities does not increase the Group\u2019s overall exposure and the disclosure of such performance bonds, guarantees and indemnities is given for information purposes only. Litigation and claims The Group is involved in various legal proceedings incidental to the nature of its business and maintains insurance cover to reduce financial risk associated with claims related to these proceedings. Where appropriate, provisions are made to cover any potential uninsured losses. Although it is not possible to predict the outcome or quantify the financial effect of these proceedings, or any claim against the Group related thereto, in the opinion of the directors, any uninsured losses resulting from the ultimate resolution of these matters will not have a material effect on the financial position of the Group. The timing of the settlement of these proceedings or claims is uncertain. The Group is currently subject to audits and reviews in a number of countries that primarily relate to complex corporate tax issues. None of these audits is currently expected to have a material impact on the Group\u2019s financial position. We continue to engage with tax authorities and other regulatory bodies on payroll and sales tax reviews, and compliance with labour laws and regulations. The federal tax authorities in Brazil have issued notices of deficiency in respect of 2014 and 2017 relating primarily to the PIS/COFINS treatment of certain food costs which we have formally objected to and which are now proceeding through the appeals process. At 30 September 2023, the total amount assessed in respect of these matters is \u00a372m, including interest and penalties. The possibility of further notices of deficiency for subsequent years cannot be ruled out and the judicial process is likely to take a number of years to conclude. Based on the opinion of our local legal advisers, we do not currently consider it likely that we will have to settle a liability with respect to these matters and, on this basis, no provision has been recorded. In addition, there are a number of other ongoing tax cases in Brazil. None of these cases is individually significant and, therefore, we do not currently expect any of these issues to have a material impact on the Group\u2019s financial position. Food safety In the ordinary course of business, food safety incidents are identified from time to time and our businesses\u2019 operations receive external reviews of their food hygiene and safety practices, both on a periodic basis and in connection with identified incidents. At any point, a number of reviews will be ongoing. Although it is not possible to predict the outcome or quantify the financial effect of the outcome of these reviews, or any claim against Group companies related thereto, in the opinion of the directors, any uninsured losses resulting from the ultimate resolution of these ongoing reviews are not expected to have a material effect on the financial position of the Group. The timing of the outcome of these reviews is generally uncertain. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-559": {
"value": "30 Contingent liabilities Significant accounting policy Provisions for legal and other claims are recognised when the Group has a present obligation as a result of a past event, it is probable that the Group will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation. Where it is possible that a settlement will be reached or it is not possible to make a reliable estimate of the amount of the obligation, no provision is recognised, but appropriate disclosure as a contingent liability is made. Performance bonds, guarantees and indemnities Performance bonds, guarantees and indemnities 2023 \u00a3m 2022 \u00a3m Performance bonds, guarantees and indemnities (including those of associated undertakings) 1 410 402 1. Excludes post-employment obligations, borrowings and lease liabilities. The Company and certain subsidiary undertakings have, in the normal course of business, given guarantees and entered into counter indemnities in respect of such guarantees relating to the Group\u2019s own contracts and/or the Group\u2019s share of certain contractual obligations of joint arrangements and associates. Where the Group enters into such arrangements, it does so in order to provide assurance to the beneficiary, typically the client, that it will fulfil its contractual obligations, rather than to provide an insurance contract to compensate the client in the event that it does not fulfil those contractual obligations. The issue of such guarantees and indemnities does not increase the Group\u2019s overall exposure and the disclosure of such performance bonds, guarantees and indemnities is given for information purposes only. Litigation and claims The Group is involved in various legal proceedings incidental to the nature of its business and maintains insurance cover to reduce financial risk associated with claims related to these proceedings. Where appropriate, provisions are made to cover any potential uninsured losses. Although it is not possible to predict the outcome or quantify the financial effect of these proceedings, or any claim against the Group related thereto, in the opinion of the directors, any uninsured losses resulting from the ultimate resolution of these matters will not have a material effect on the financial position of the Group. The timing of the settlement of these proceedings or claims is uncertain. The Group is currently subject to audits and reviews in a number of countries that primarily relate to complex corporate tax issues. None of these audits is currently expected to have a material impact on the Group\u2019s financial position. We continue to engage with tax authorities and other regulatory bodies on payroll and sales tax reviews, and compliance with labour laws and regulations. The federal tax authorities in Brazil have issued notices of deficiency in respect of 2014 and 2017 relating primarily to the PIS/COFINS treatment of certain food costs which we have formally objected to and which are now proceeding through the appeals process. At 30 September 2023, the total amount assessed in respect of these matters is \u00a372m, including interest and penalties. The possibility of further notices of deficiency for subsequent years cannot be ruled out and the judicial process is likely to take a number of years to conclude. Based on the opinion of our local legal advisers, we do not currently consider it likely that we will have to settle a liability with respect to these matters and, on this basis, no provision has been recorded. In addition, there are a number of other ongoing tax cases in Brazil. None of these cases is individually significant and, therefore, we do not currently expect any of these issues to have a material impact on the Group\u2019s financial position. Food safety In the ordinary course of business, food safety incidents are identified from time to time and our businesses\u2019 operations receive external reviews of their food hygiene and safety practices, both on a periodic basis and in connection with identified incidents. At any point, a number of reviews will be ongoing. Although it is not possible to predict the outcome or quantify the financial effect of the outcome of these reviews, or any claim against Group companies related thereto, in the opinion of the directors, any uninsured losses resulting from the ultimate resolution of these ongoing reviews are not expected to have a material effect on the financial position of the Group. The timing of the outcome of these reviews is generally uncertain.31
Commitments
Contracted for but not provided for
Client contract intangibles
72 72
570 539
Property, plant and equipment
37 28
679 639
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-614": {
"value": "Significant accounting policy
Provisions for legal and other claims are recognised when the Group has a present obligation as a result of a past event, it is probable that the
Group will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation. Where it is possible that a
settlement will be reached or it is not possible to make a reliable estimate of the amount of the obligation, no provision is
recognised, but
as a contingent liability is made.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-588": {
"value": "31 Commitments Contracted for but not provided for 2023 \u00a3m 2022 \u00a3m Client contract intangibles 72 72 Contract balances 570 539 Property, plant and equipment 37 28 Total 679 639",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-560": {
"value": "32 Related party transactions
The following transactions were carried out with related parties of Compass Group PLC:
Subsidiaries
Transactions between the ultimate parent company and its subsidiaries, and between subsidiaries, have been eliminated on consolidation.
Joint ventures
There were no significant transactions between joint ventures or joint venture partners and the rest of the Group during the year.
Associates
There were no significant transactions with associated undertakings during the year.
Key management personnel
The remuneration of directors and key management personnel is set out in note 4. During the year, there were no other material transactions or
balances between the Group and its key management personnel or members of their close families.
Post-employment benefit schemes
Details of the Group\u2019s post-employment benefit schemes are set out in note 24.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-561": {
"value": "33 Post-balance sheet events
With effect from 1 October 2023, the reporting currency of the Group was changed from sterling to US dollars.
On 2 October 2023, the Group sold its business in Argentina. The net assets of the business at 30 September 2023 were not material.
The disposal will be recognised in 2024 and include a \u00a344m charge in respect of cumulative currency translation differences.
On 2 November 2023, the Group entered into an agreement to acquire Hofmann Men\u00fc-Manufaktur GmbH, a German producer of high-quality
cook and freeze meals, for \u20ac270m (\u00a3234m) subject to regulatory approval which we expect to receive during the first half of the 2024
financial year.
In the period from 1 October to 14 November 2023, 6,357,210 shares were repurchased for a total price, including transaction costs, of \u00a3131m
under the share buyback announced in May 2023. In November 2023, we announced a further share buyback of up to $500m (\u00a3410m), to
complete in 2024 subject to M&A activity.
On 20 November 2023, a final dividend in respect of 2023 of 28.1p per share, \u00a3482m in aggregate, was proposed.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-562": {
"value": "34
Non-GAAP measures
Introduction
The Executive Committee manages and assesses the performance of the Group using various underlying and other Alternative Performance
Measures (APMs). These measures are not defined by International Financial Reporting Standards (IFRS) or other generally accepted accounting
principles (GAAP) and may not be directly comparable with APMs used by other companies. Underlying measures reflect ongoing trading and,
therefore, facilitate meaningful year-on-year comparison. The Group\u2019s APMs, together with the results prepared in accordance with IFRS, provide
comprehensive analysis of the Group\u2019s results. Accordingly, the relevant statutory measures are also presented where appropriate. Certain of the
Group\u2019s APMs are financial Key Performance Indicators (KPIs) which measure progress against our strategy.
In determining the adjustments to arrive at underlying results, we use a set of established principles relating to the nature and materiality of
individual items or groups of items, including, for example, events which: (i) are outside the normal course of business; (ii) are incurred in a
pattern that is unrelated to the trends in the underlying financial performance of our ongoing business; or (iii) are related to business acquisitions
or disposals as they are not part of the Group\u2019s ongoing trading business and the associated cost impact arises from the transaction rather than
from the continuing business.
Definitions
Revenue plus share of revenue of joint ventures.
Allows management to monitor the sales
performance of the Group\u2019s subsidiaries and
joint ventures.
operating profit
Operating profit excluding specific adjusting items
2
.
Provides a measure of operating profitability
that is comparable over time.
operating margin
1
Underlying operating profit divided by underlying revenue.
An important measure of the efficiency of
our
operations in delivering great food and
support services to our clients and consumers.
Current year: Underlying revenue excluding businesses acquired,
sold
and closed in the year. Prior year: Underlying revenue
including a proforma 12 months in respect of businesses
acquired in the year and excluding businesses sold and closed
in
the year translated at current year exchange rates.
Where applicable, a 53rd week is excluded from the current or
prior year.
Embodies our success in growing and retaining
our customer base, as well as our ability to drive
volumes in our existing business
es and
maintain appropriate pricing levels in light of
input cost inflation.
Current year: Underlying operating profit excluding businesses
acquired, sold and closed in the year. Prior year: Underlying
operating profit including a proforma 12 months in respect of
businesses acquired in the year and excluding businesses sold
and clo
sed in the year translated at current year exchange rates.
Where applicable, a 53rd week is excluded from the current or
prior year.
Provides a measure of operating profitability
that is comparable over time.
1. Key Performance Indicator.
2. See page 210 for definitions of the specific adjusting items and a reconciliation from the statutory to the underlying income statement.
Income statement
(continued)
Finance costs excluding specific adjusting items
2
.
Provides a measure of the Group\u2019s cost of
financing excluding items outside of the control
of management.
tax
before tax excluding specific adjusting items
2
.
Provides a measure of Group profitability that is
comparable over time.
expense
Income tax expense excluding tax attributable to specific
adjusting items
2
.
Provides a measure of income tax expense that
is comparable over time.
tax rate
Underlying income tax expense divided by underlying profit
before tax.
Provides a measure of the effective tax rate that
is comparable over time.
the year
Profit for the year excluding specific adjusting items
2
and tax
attributable to those items.
Provides a measure of Group profitability that is
comparable over time.
attributable to equity
shareholders (underlying
earnings)
Profit for the year attributable to equity shareholders excluding
specific adjusting items
2
and tax attributable to those items.
Provides a measure of Group profitability that is
comparable over time.
per share
1
Earnings per share excluding specific adjusting items
2
and tax
attributable to those items.
Measures the performance of the Group in
delivering value to shareholders.
Net operating profit after
tax (NOPAT)
Underlying operating profit excluding the operating profit of non-
controlling interests, net of tax at the underlying effective tax
rate.
Provides a measure of Group operating
profitability that is comparable over time.
Underlying operating profit excluding underlying impairment,
depreciation and amortisation of intangible assets, tangible
assets and contract
-related assets.
Provides a measure of Group operating
profitability that is comparable over time.
Balance sheet
Bank overdrafts, bank and other borrowings, lease liabilities and
derivative financial instruments, less cash and cash equivalents.
Allows management to monitor the
indebtedness of the Group.
Net debt divided by underlying EBITDA.
Provides a measure of the Group\u2019s ability to
finance and repay its debt from its operations.
Total equity shareholders\u2019 funds, excluding: net debt;
post
-employment benefit assets and obligations;
investments held to meet the cost of unfunded
-employment benefit obligations.
Provides a measure of the Group\u2019s efficiency in
allocating its capital to profitable investments.
Employed (ROCE)
1
NOPAT divided by 12-month average capital employed.
ROCE demonstrates how we have delivered
against the various investments we make in the
business, be it operational expenditure, capital
expenditure or bolt
-on acquisitions.
1. Key Performance Indicator.
2. See page 210 for definitions of the specific adjusting items and a reconciliation from the statutory to the underlying income statement.
Cash flow
Purchase of intangible assets, purchase of contract fulfilment
assets, purchase of property, plant and equipment and
investment in contract prepayments, less proceeds from sale of
property, plant and equipment/intangible assets/contract
fulfilment assets.
Provides a measure of expenditure on
long
-term intangible, tangible and contract-
related assets, net of the proceeds from
disposal of intangible, tangible and
-related assets.
cash flow
Net cash flow from operating activities, including purchase of
intangible assets, purchase of contract fulfilment assets,
purchase of property, plant and equipment, proceeds from sale
of property, plant and equipment/intangible assets/contract
fulfilment assets, repayment of
principal under lease liabilities
and share of results of joint ventures and associates, and
excluding interest and net tax paid, post
-employment benefit
obligations net of service costs, cash payments related to the
cost action programme and COVID
-19 resizing costs, strategic
and one-off pension charge, and acquisition
Provides a measure of the success of the Group
in turning profit into cash that is comparable
over time.
Underlying operating cash
flow conversion
Underlying operating cash flow divided by underlying
operating
profit.
Provides a measure of the success of the Group
in turning profit into cash that is comparable
over time.
Net cash flow from operating activities, including purchase of
intangible assets, purchase of contract fulfilment assets,
purchase of property, plant and equipment, proceeds from sale
of property, plant and equipment/intangible assets/contract
fulfilment assets, purchase of other investments, proceeds from
sale of other investments, dividends received from joint ventures
and associates, interest received, repayment of principal under
lease liabilities and dividends paid to non
-controlling interests.
Provides a measure of the success of the Group
in turning profit into cash that is comparable
over time.
cash flow
1
Free cash flow excluding cash payments related to the cost
action programme and COVID
-19 resizing costs, strategic
and one-off pension charge, and acquisition
Provides a measure of the success of the Group
in turning profit into cash that is comparable
over time.
Underlying free cash flow
conversion
Underlying free cash flow divided by underlying operating profit.
Provides a measure of the success of the Group
in turning profit into cash that is comparable
over time.
tax rate
Net tax paid included in net cash flow from operating activities
divided by underlying profit before tax.
Provides a measure of the cash tax rate that is
comparable over time.
Current year underlying revenue for the period in which no
revenue had been recognised in the prior year.
The measure of incremental revenue in the
current year from new
business.
Prior year underlying revenue for the period in which no revenue
has been recognised in the current year.
The measure of lost revenue in the current year
from ceased business.
New business minus lost business as a percentage of prior year
organic revenue
.
The measure of net incremental revenue in the
current year from business wins and losses.
100% minus lost business as a percentage of prior year
organic
revenue.
The measure of our success in retaining business.
1. Key Performance Indicator.
Reconciliations
Income statement
Underlying revenue and operating profit are reconciled to GAAP measures in note 2 (segmental analysis).
North America
Europe
Rest of World
activities
Total
\u00a3m
September 2023
(127)
(134)
(37)
\u2013 (298)
20,965 6,904 3,114 \u2013 30,983
September 2022
17,139 5,935 2,697 \u2013 25,771
753 (23)
(95)
\u2013 635
\u2013 constant currency 17,892 5,912 2,602 \u2013 26,406
(41) (233)
(45)
\u2013 (319)
17,851 5,679 2,557 \u2013 26,087
revenue at reported rates \u2013 % 23.1% 18.6% 16.8% 21.4%
Increase in underlying revenue at constant currency
\u2013 % 17.9% 19.0% 21.1% 18.5%
Increase in organic revenue
\u2013 % 17.4% 21.6% 21.8% 18.8%
North America
Europe
Rest of World
activities
Total
\u00a3m
Year ended 30 September 2023
Underlying operating profit/(loss)
Underlying operating margin
\u2013 % 7.8% 5.6% 5.6% 6.8%
adjustments (10)
(9)
(6)
\u2013 (25)
Organic operating profit/(loss)
1,643 383 169 (98)
2,097
Year ended 30 September 2022
Underlying operating profit/(loss)
1,236 299 141 (86) 1,590
Underlying operating margin
\u2013 % 7.2% 5.0% 5.2% 6.2%
Underlying operating profit/(loss) \u2013 constant currency
(7) (7)
(8)
\u2013 (22)
Organic operating profit/(loss)
1,284 291 126 (86) 1,615
underlying operating profit at reported rates \u2013 % 33.7% 31.1% 24.1% 33.5%
Increase in underlying operating profit at constant currency
\u2013 % 28.0% 31.5% 30.6% 29.6%
Increase in organic operating profit \u2013 %
Underlying income statement
Notes
Statutory
Underlying
\u00a3m
2 1,891 125 \u2013 7 \u2013 99 \u2013 2,122
Net gain on sale and closure of businesses
5 (164)
\u2013 \u2013 \u2013 \u2013 \u2013 28 (136)
6 (429)
(26) \u2013 (1)
\u2013 (18)
(7)
(481)
1,318 99 \u2013 6 \u2013 61 21 1,505
Non-controlling interests (4)
\u2013 \u2013 \u2013 \u2013 \u2013 \u2013 (4)
Profit attributable to equity shareholders
1,314 99 \u2013 6 \u2013 61 21 1,501
75.4p 5.7p \u2013 0.3p \u2013 3.5p 1.2p 86.1p
(%) 24.6% 24.2%
Underlying income statement
Statutory
Underlying
2 1,500 92 (4) \u2013 2 \u2013 \u2013 1,590
Net loss on sale and closure of businesses
(7)
\u2013 \u2013 \u2013 \u2013 7 \u2013 \u2013
5 (24)
\u2013 \u2013 \u2013 \u2013 \u2013 (76)
(100)
1,469 92 (4) \u2013 2 7 (76)
1,490
-controlling interests (4)
\u2013 \u2013 \u2013 \u2013 \u2013 \u2013 (4)
Profit attributable to equity shareholders
Profit attributable to equity shareholders \u2013
constant currency
62.6p 3.8p (0.3)p \u2013 \u2013 0.2p (3.3)p
63.0p
\u2013 constant currency (p)
65.0p
24.0% 24.5%
Specific adjusting items are as follows:
1. Acquisition-related charges
Represent amortisation and impairment charges in respect of intangible assets acquired through business combinations, direct costs incurred
through business combinations or other strategic asset acquisitions, business integration costs and changes in consideration in relation to past
acquisition activity (see note 3).
2. COVID-19 resizing credit
Reversal of surplus provisions recognised in previous years related to cost actions taken to adjust our business to the trading environment in light
of the COVID-19 pandemic.
3. One-off pension charge
Mainly represents a past service cost following a change in legislation in T\u00fcrkiye eliminating the minimum retirement age requirement for certain
employees effective from March 2023 (see note 24).
4. Tax on share of profit of joint ventures
Reclassification of tax on share of profit of joint ventures to income tax expense.
5. Gains and losses on sale and closure of businesses and charges related to the strategic portfolio review
Profits and losses on the sale of subsidiaries, joint ventures and associates, exit costs on closure of businesses (see note 27) and charges in
respect of an ongoing strategic review of the Group\u2019s portfolio of non-core activities which, during 2023, relate to site closures and contract
renegotiations and terminations in the UK.
6. Other financing items
Financing items, including hedge accounting ineffectiveness, change in the fair value of derivatives held for economic hedging purposes, change
in the fair value of investments and financing items relating to post-employment benefits (see note 5).
Net operating profit after tax (
NOPAT)
Underlying operating profit
2,122 1,590
:
Tax on underlying operating profit at effective tax rate (513)
(390)
Operating profit of non-controlling interests net of tax
EBITDA
2023
\u00a3m
2022
\u00a3m
Underlying operating profit
Depreciation of property, plant and equipment and right-of-use assets 439 416
Amortisation of other intangible assets, contract fulfilment assets and contract prepayments
1
395 354
Impairment losses \u2013non-current assets
2
10 15
Impairment reversals \u2013non-current assets
2,964 2,371
1. Excludes amortisation of acquisition intangibles.
2. In 2023, excludes impairment losses of \u00a350m included in charges related to the strategic portfolio review.
Balance sheet
2023
\u00a3m
2022
\u00a3m
liabilities (945)
(913)
Derivative financial instruments
(181)
(96)
(4,496)
(4,973)
Cash and cash equivalents
843 1,983
(3,653)
(2,990)
(decrease)/increase in cash and cash equivalents (1,024)
29
educt)/add back:
Increase in borrowings (1)
(677)
Repayment of borrowings 438 297
Net cash flow from derivative financial instruments (127)
67
Repayment of principal under lease liabilities 176 152
from cash flows (538)
(132)
New lease liabilities and amendments
(264)
(139)
Amortisation of fees and discounts on issue of debt
(4)
(3)
Fees and discounts accrued on issue of debt
\u2013 1
Changes in fair value of borrowings in a fair value hedge
(26)
320
Lease liabilities acquired through business acquisitions
\u2013 (7)
Lease liabilities derecognised on sale and closure of businesses
9 1
-19 rent concessions \u2013 2
\u2013 7
Changes in fair value of derivative financial
instruments (8)
(251)
gains/(losses) 168 (251)
(663)
(452)
(2,990)
(2,538)
(3,653)
(2,990)
EBITDA
3,653 2,990
2,964 2,371
Net debt to EBITDA (times)
1.2 1.3
Return on capital employed (
ROCE)
\u00a3m
\u00a3m
1,605 1,196
19.5% 15.8%
Cash flow
Purchase of intangible assets
215 177
Purchase of contract fulfilment assets
311 218
Purchase of property, plant and equipment
365 282
Investment in contract prepayments
72 64
Proceeds from sale of property, plant and equipment/intangible assets/contract fulfilment assets
Underlying operating cash flow
2023
\u00a3m
2022
\u00a3m
Net cash flow from operating activities
2,076 1,596
Purchase of intangible assets
Purchase of contract fulfilment assets
(311)
(218)
Purchase of property, plant and equipment
(365)
(282)
Proceeds from sale of property, plant
and equipment/intangible assets/contract fulfilment assets 64 37
Repayment of principal under lease liabilities
(176)
(152)
Share of results of joint ventures and associates
56 45
Interest paid 170 96
Net tax paid 441 332
Post-employment benefit obligations net of service costs
1
Cash payments related to the cost action programme and COVID-19 resizing costs 29 57
Cash payments related to the strategic portfolio review 20 \u2013
Cash payments related to the one-off pension charge 9 \u2013
Acquisition transaction costs 17 10
Underlying operating cash flow
1,825 1,351
1. 2023 excludes \u00a38m of cash payments related to the one-off pension charge.
Underlying operating cash flow conversion
\u00a3m
\u00a3m
Underlying operating cash flow
1,825 1,351
Underlying operating profit
2,122 1,590
Underlying operating cash flow conversion (%)
from operating activities 2,076 1,596
Purchase of intangible assets
(215)
(177)
Purchase of contract fulfilment assets
(311)
(218)
Purchase of property, plant and equipment
Proceeds from sale of property, plant
and equipment/intangible assets/contract fulfilment assets 64 37
Purchase of other investments
(3)
(42)
Proceeds from sale of other investments
3 3
Dividends received from joint ventures and associates
49 51
principal under lease liabilities (176)
(152)
-controlling interests (6)
(3)
1,166 823
Underlying free cash flow
1,166 823
Cash payments related to the cost action programme and COVID-19 resizing costs 29 57
Cash payments related to the strategic portfolio review
Cash payments related to the one-off pension charge 9 \u2013
Acquisition transaction costs 17 10
Underlying free cash flow
1,241 890
Underlying free cash flow conversion
Underlying free cash flow
1,241 890
Underlying operating profit
2,122 1,590
Underlying free cash flow conversion (%)
58.5% 56.0%
\u00a3m
\u00a3m
25 31
(466)
(363)
(441)
(332)
Underlying profit before tax
Underlying cash tax rate (%)
22.2% 22.3%
Business growth
lost business 1,205 1,398
year organic revenue 26,087 18,617
(%) 4.6% 7.5%
",
"dimensions": {
"concept": "compassgroupplc:DisclosureOfNonGAAPMeasures",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-563": {
"value": "35
Exchange rates
Average rates are used to translate the income statement and cash flow statement. Closing rates are used to translate the balance sheet. Only the
most significant currencies are shown.
2023 2022
Average exchange rate for the year
real 6.22 6.72
dollar 1.65 1.64
1.15 1.18
yen 171.13 158.27
dirham 4.49 4.70
dollar 1.22 1.28
Closing exchange rate at 30
September
real 6.11 6.04
dollar 1.65 1.53
1.15 1.14
yen 182.14 161.58
dirham 4.48 4.10
dollar 1.22 1.12
",
"dimensions": {
"concept": "compassgroupplc:DisclosureOfExchangeRates",
"language": "en",
"entity": "scheme:2138008M6MH9OZ6U2T68",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-564": {
"value": "Principal subsidiaries
Principal
activities
Country of Incorporation: Australia
Ground Floor 35 \u2013 51 Mitchell
Street, McMahons Point, NSW
2060, Australia
Compass Group (Australia) Pty
Limited
Food and
support
services
Country of Incorporation: Belgium
1831 Diegem, Hermeslaan 1H,
Belgium
Compass Group Belgium NV Food services
Country of Incorporation: Brazil
Rua Werner Von Siemens 111,
Building 11 (Tower A), Floor 15,
Suite 151, Lapa de Baixo,
05.069-900, Brazil
GR Servi\u00e7os e Alimenta\u00e7\u00e3o Ltda. Food and
support
services
Country of Incorporation: Canada
1 Prologis Boulevard, Suite 400,
Mississauga, Ontario L5W 0G2,
Canada
Compass Group Canada Ltd.
Groupe Compass Canada
Lt\u00e9e
(iii)(iv)(v)(vi)(viii)
Food and
support
services
Country of Incorporation: Chile
Av. Las Condes 11.774, 7th
floor, Vitacura, Santiago, Chile
Compass Catering Y Servicios
Chile Limitada
Food and
support
services
Country of Incorporation: Denmark
Rued Langgards Vej 8, 1. sal,
2300 K\u00f8benhavn S, DK,
Denmark
Compass Group Danmark A/S Food services
Country of Incorporation: Finland
P.O. Box 210, FI-00281 Helsinki,
Finland
Compass Group Finland Oy Food services
Country of Incorporation: France
123 Avenue de la R\u00e9publique
\u2013 Hall A, 92320 Ch\u00e2tillon,
France
Compass Group France Holdings
SAS
Holding
company
Compass Group France SAS Food and
support
services
Country of Incorporation: Germany
Helfmann-Park 2, 65760,
Eschborn, Germany
Compass Group Deutschland
GmbH
Holding
company
Eurest Deutschland GmbH Food service
to business
and industry
Eurest Services GmbH Support
services to
business and
industry
Country of Incorporation: Italy
Via Angelo Scarsellini, 14,
20161, Milano, Italy
Compass Group Italia S.p.A. Food and
support
services
Country of Incorporation: Japan
Hamarikyu Kensetsu Plaza,
5-5-12, Tsukiji, Chuo-ku, Tokyo
104-0045, Japan
Compass Group Japan Inc. Food and
support
services
36 Details of related undertakings of Compass Group PLC
Principal subsidiaries
Principal
activities
Country of Incorporation: Netherlands
Haaksbergweg 70, 1101 DZ,
Amsterdam, Netherlands
Compass Group International B.V. Holding
company
Compass Group Nederland B.V. Food and
support
services
Compass Group Nederland
Holding B.V.
Holding
company
Country of Incorporation: Norway
Drengsrudbekken 12, 1383, PO
Box 74, NO-1371, Asker,
Norway
Compass Holding Norge AS Holding
company
Country of Incorporation: Spain
Calle Pinar de San Jos\u00e9 98
planta 1\u00aa 28054 Madrid, Spain
Eurest Colectividades S.L.U. Food and
support
services
Country of Incorporation: Sweden
Box 1183, 171 23 Solna,
Stockholm, Sweden
Compass Group Sweden AB Holding
company
Country of Incorporation: Switzerland
Oberfeldstrasse 14, 8302,
Kloten, Switzerland
Compass Group (Schweiz) AG Food and
support
services
Restorama AG Food service
Country of Incorporation: T\u00fcrkiye
\u00dcnalan Mah. Libadiye Cad.
Emaar Square Sit. F Blok
No:82F/77 \u00dcsk\u00fcdar Istanbul,
T\u00fcrkiye
Sofra Yemek \u0170retim Ve Hizmet
A.\u015e.
(iii)
Food and
support
services
Country of Incorporation: UK
Parklands Court, 24 Parklands,
Birmingham Great Park, Rubery,
Birmingham, B45 9PZ, UK
Compass Contract Services (U.K.)
Limited
Food and
support
services
Compass Group, UK and Ireland
Limited
Holding
company
Foodbuy Europe Limited
(iii)(iv)
Client
procurement
services
management
in the UK
Compass House, Guildford
Street, Chertsey, Surrey, KT16
9BQ, UK
Compass Group Holdings PLC
(i)(iii)
Holding
company and
corporate
activities
Hospitality Holdings Limited
(i)
Intermediate
holding
company
Principal subsidiaries
Principal
activities
Country of Incorporation: US
2710 Gateway Oaks Drive, Suite
150N, Sacramento, CA
95833-3505, US
Bon App\u00e9tit Management Co.
(viii)
Food service
251 Little Falls Drive,
Wilmington, DE 19808, US
Compass Group USA Investments
Inc.
Holding
company
Compass Group USA, Inc.
(viii)
Food and
support
services
Crothall Services Group Support
services to the
healthcare
market
Foodbuy, LLC Purchasing
services in
North America
Restaurant Associates Corp. Fine dining
facilities
80 State Street, Albany, NY
12207-2543, US
Flik International Corp. Fine dining
facilities
801 Adlai Stevenson Drive,
Springfield, IL 62703, US
Levy Restaurants Limited
Partnership
Fine dining
and food
service at
sports and
entertainment
facilities
2 Sun Court, Suite 400,
Peachtree Corners, GA 30092,
US
Morrison Management
Specialists, Inc.
(viii)
Food service
to the
healthcare
and senior
living market
Other wholly owned subsidiaries
Country of Incorporation: Algeria
Eurojapan R\u00e9sidence No.23, RN n\u00b03 BP 398,
Hassi Messaoud, Algeria
Eurest Algerie SPA
Country of Incorporation: Angola
Condominio Dolce Vita,
Via S8, Edif\u00edcio 1D, Fra\u00e7\u00e3o
A & B, 2\u00ba andar, Talatona, Munic\u00edpio de Belas,
Luanda, Rep\u00fablica de Angola
Express Support Services, Limitada
Country of Incorporation: Argentina
Esteban Echeverr\u00eda 1050, 6th floor, Vicente
Lopez (1602), Buenos Aires, Argentina
Servicios Compass de Argentina S.A.
Country of Incorporation: Australia
Ground Floor 35 \u2013 51 Mitchell Street,
McMahons Point, NSW 2060, Australia
28 Villages Pty Ltd
Compass (Australia) Catering & Services
PTY Ltd
(iii)(iv)
Compass Group B&I Hospitality Services PTY Ltd
Compass Group Defence Hospitality Services
PTY Ltd
Compass Group Education Hospitality Services
PTY Ltd
Compass Group Healthcare Hospitality Services
PTY Ltd
Compass Group Health Services Pty Ltd
Compass Group Management Services PTY Ltd
Compass Group Relief Hospitality Services
PTY Ltd
Compass Group Remote Hospitality Services
PTY Ltd
Delta Facilities Management PTY Ltd
Delta FM Australia PTY Ltd
Eurest (Australia) Food Services PTY Ltd
Eurest (Australia) PTY Ltd
Foodbuy Pty Ltd
HEC Hospitality Services Pty Ltd
Omega Security Services PTY Ltd
Village Hospitality Holdings Pty Ltd
Village Hospitality Services Pty Ltd
Country of Incorporation: Austria
IZD Tower, Wagramer Strasse 19/4. Stock, 1220
Wien, Austria
Compass Group Austria Holdings One GmbH
Compass Group Austria Holdings Two GmbH
Eurest Restaurationsbetriebsgesellschaft m.b.H
Kunz Geb\u00e4udereinigung GmbH
Country of Incorporation: Belgium
1831 Diegem, Hermeslaan 1H, Belgium
Compass Group Service Solutions NV
F.L.R. Holding NV
(ii)
Xandrion Belgie BV
Boomseseenweg 28, 2627 Schelle, Belgium
J&M Catering Services NV
Flinckheuvel BV
Silverspoon BV
Gemeentepark 5, 2930 Brasschaat, Belgium
Kasteel Van Brasschaat NV
Country of Incorporation: Brazil
Rua Werner Von Siemens 111, Building 11
(Tower A), Floor 15, Suite 152, Lapa de Baixo,
05.069-900, Brazil
Clean Mall Servi\u00e7os Ltda.
Foodbuy Alimentos Sociedade Unipessoal Ltda.
Rua Werner Von Siemens, 111, Building 11
(Tower A), mezzanine, Lapa de Baixo,
05.069-900, Brazil
GR Manuten\u00e7\u00e3o e Facilites Sociedade
Unipessoal Ltda.
Rua Werner Von Siemens 111, Building 11
(Tower A), Floor 15, Suite 151 - parte, Lapa de
Baixo, 05.069-900, Brazil
GRSA Servi\u00e7os LTDA.
Other wholly owned subsidiaries
Country of Incorporation: British Virgin Islands
Craigmuir Chambers, PO Box 71, Roadtown,
Tortola, VG1110, British Virgin Islands
Compass Group Holdings (BVI) Limited
Country of Incorporation: Cambodia
c/o Action Group Ltd., No.12, Street 614,
Sangkat Boeung Kok II, Khan Tuol Kork, Phnom
Penh City, Cambodia
Compass Group (Cambodia) Co. Ltd.
(ii)
Country of Incorporation: Cameroon
100, Rue n\u00b0 1044 Hydrocarbures, Bonapriso, BP
5767, Douala, Cameroon
Eurest Cameroun SARL
(ii)
Eurest Camp Logistics Cameroun SARL
(ii)
Country of Incorporation: Canada
12 Kodiak Crescent, Toronto, Ontario,
M3J 3G5, Canada
Imperial Coffee and Services Inc.
(iii)(iv)(v)
1 Prologis Boulevard, Suite 400, Mississauga,
Ontario L5W 0G2, Canada
Canteen of Canada Limited
(iii)
Compass Canada Support Services Ltd
(iii)(iv)(v)(vi)(viii)
Compass Group Canada Operations Ltd
(iii)
Umbrel Hospitality Group Inc.
(iii)
1600-421 7 AVE SW, Calgary, Alberta T2P 4K9,
Canada
McMurray Coin Machines (1983) Ltd.
1969 Upper Water Street, Purdy\u2019s Wharf Tower
II, Suite 1300, Halifax, Nova Scotia B3J 3R7,
Canada
Crothall Services Canada Inc.
(iii)(iv)
5B rue De Montgolfier, Boucherville, Qu\u00e9bec,
J4B 8C4, Canada
Caf-Caf Inc.
(iii)(iv)(v)(vi)
1959 Upper Water Street, Suite 1100, Halifax,
Nova Scotia, B3J 3E5, Canada
East Coast Catering (NS) Limited
(iii)
30 Queen\u2019s Road, St. John\u2019s, Newfoundland and
Labrador, A1C 2A5, Canada
East Coast Catering Limited
(iii)(iv)(viii)(v)
Long Harbour Catering Limited Partnership
(x)
Long Harbour Catering Limited
(iii)(viii)
421 7th Avenue SW, Suite 1600, Calgary,
Alberta, T2P 4K9, Canada
Great West Catering Ltd.
(iii)
Tamarack Catering Ltd.
(iii)
2580 Rue Dollard, Lasalle, Quebec, H8N 1T2,
Canada
Groupe Compass (Qu\u00e9bec) Lt\u00e9e
(iii)(iv)(v)(vi)(viii)
550 Burrard Street, Suite 2300, Bentall 5, P.O.
Box 30, Vancouver, British Columbia, V6C 2B5,
Canada
Town Square Food Services Ltd.
(iii)
Country of Incorporation: Chile
Av. Las Condes 11.774, 7th floor, Vitacura,
Santiago, Chile
Cadelsur S.A.
Compass Catering S.A.
Compass Servicios S.A.
Scolarest S.A.
Country of Incorporation: China
Room 501 (namely Room 601), Building 2, No.
317, Longwen Road, Xuhui District, Shanghai
200232, China
Compass (China) Management Services Company
Limited
Room 503 (namely Room 603), Building 2, No.
317, Longwen Road, Xuhui District, Shanghai
200232, China
Shanghai Eurest Food Technologies Service
Co., Ltd.
Country of Incorporation: Colombia
Calle 98#11B \u2013 29 Bogot\u00e1 - Colombia
Compass Group Services Colombia S.A.
Other wholly owned subsidiaries
Country of Incorporation: Congo
Enceinte de Brometo Centre Ville, BP 5208,
Pointe-Noire, The Democratic Republic of the
Congo
Eurest Services Congo SARL
(ii)
Country of Incorporation: Cyprus
195, Arch. Makariou III Avenue, Neocleous
House, 3030 Limassol, Cyprus
ESS Design & Build Ltd
(ii)
Eurest Support Services (Cyprus) International Ltd
Country of Incorporation: France
123 Avenue de la R\u00e9publique \u2013 Hall A, 92320
Ch\u00e2tillon, France
Academie Formation Groupe Compass SAS
Caterine Restauration SAS
Delisaveurs SAS
Eurest Sports & Loisirs SAS
La Puyfolaise de Restauration SAS
Levy Restaurants France SAS
Mediance SAS
Memonett SAS
Servirest SAS
SHRM Angola SAS
(ii)
Soci\u00e9t\u00e9 Nouvelle Lecocq SAS
Sud Est Traiteur SAS
Rue des Artisans, ZA de Bel Air, 12000 Rodez,
France
Central Restauration Martel (CRM)
Zone Artisanale, 40500 Bas Mauco, France
Culinaire Des Pays de L\u2019Adour SAS
40, Bd de Dunkerque, 13002 Marseille, France
Soci\u00e9t\u00e9 International D\u2019Assistance SA
(ii)
Lieu Dit la Prade, 81580 Soual, France
Occitanie Restauration SAS
3 rue Camille Claudel Atlanparc Bat.M, Zone
Kerluherne, CS 20043, 56890 Plescop, France
Oceane de Restauration SAS
Rue Eug\u00e8ne Su\u00e9, Zone Industrielle de Blanzat,
03100 Montlu\u00e7on, France
Sogirest SAS
Country of Incorporation: Gabon
ZONE OPRAG, (Face \u00e1 Bernab\u00e9 Nouveau Port),
BP 1292, Port Gentil, Gabon
Eurest Support Services Gabon SA
(ii)
Country of Incorporation: Germany
Adolphsplatz 1, 20457 Hamburg, Germany
Maison van den Boer Deutschland GmbH
Helfmann-Park 2, 65760, Eschborn, Germany
Compass Group GmbH
Eurest S\u00fcd GmbH
Food affairs GmbH
Foodbuy CE GmbH
Kanne Caf\u00e9 GmbH
Medirest GmbH
MU Catering Bremen GmbH
Royal Business Restaurants GmbH
S.B. Verwaltungs GmbH
Kallstadter Str. 1, 68309 Mannheim, Germany
Eurest Mannheim GmbH
Konrad-Zuse-Platz 2, 81829 M\u00fcnchen, Germany
Leonardi HPM GmbH
Leonardi GmbH & Co. KG
Leonardi Kaffee neu entdecken GmbH & Co. KG
Leonardi SVM GmbH
Levy Restaurants GmbH
Sankt-Florian-Weg 1, 30880, Laatzen, Germany
orgaMed Betriebsgesellschaft f\u00fcr
Zentralsterilisationen GmbH
PLURAL Geb\u00e4udemanagement GmbH
PLURAL Personalservice GmbH
PLURAL Servicepool GmbH
Pfaffenwiese, 65929 Frankfurt/M., Germany
LPS Event Gastronomie GmbH
Other wholly owned subsidiaries Country of Incorporation: Guernsey PO Box 119, Martello Court, Admiral Park, St Peter Port, GY1 3HB, Guernsey Compass Group Finance Ltd Country of Incorporation: Hong Kong Room 805, 8/F, New Kowloon Plaza, 38 Tai Kok Tsui Road, Kowloon, Hong Kong Compass Group Hong Kong Ltd Encore Catering Ltd Shing Hin Catering Group Ltd Country of Incorporation: India 7th Floor, Tower B, Spaze I - Tech Park, Sector 49, Sohna Road, Gurgaon \u2013 122018, India Compass Group (India) Private Limited Compass India Food Services Private Limited Country of Incorporation: Ireland 3rd Floor, 43a, Yeats Way, Parkwest Business Park, Dublin 12, Ireland Amstel Limited (ii) Catering Management Ireland Limited (ii) Cheyenne Limited (ii) Compass Catering Services, Ireland Limited COH Ireland Investments Unlimited Company (viii)(ix) Drumburgh Limited (ii) Fitzers Catering Events, Venue & Location Catering Limited Fitzers Catering Limited Management Catering Services Limited National Catering Limited (ii) Rushmore Investment Company Limited (ii)(viii) Sutcliffe Ireland Limited Zadca Limited (ii) Unit 3, Northwest Business Park, Blanchardstown, Dublin 15, Ireland Glanmore Foods Limited Country of Incorporation: Isle of Man Tower House, Loch Promenade, Douglas, IM1 2LZ, Isle of Man Queen\u2019s Wharf Insurance Services Limited (viii) Country of Incorporation: Japan Hamarikyu Kensetsu Plaza, 5-5-12, Tsukiji, Chuo-ku, Tokyo 104-0045, Japan Fuyo, Inc. Country of Incorporation: Jersey 44 Esplanade, St Helier, JE4 9WG, Jersey Malakand Unlimited (i) Country of Incorporation: Kazakhstan 060011, Atyrauskaya Oblast, Atyrau City, Beibarys Sultan Avenue 506, Kazakhstan Compass Kazakhstan LLP Eurest Support Services Kazakhstan LLP (ii) ESS Support Services LLP Country of Incorporation: Kenya 209/8919 Sigma Road Off Enterprises Road, PO BOX 14 662, Nairobi, Kenya Kenya Oilfield Services Ltd (ii) Country of Incorporation: Luxembourg 1-5 rue de I\u2019Innovation, L-1896 Kockelscheuer, Luxembourg Eurest Luxembourg S.A. IMMO Capellen S.A. Innoclean S.A. Novelia Senior Services S.A. Other wholly owned subsidiaries Country of Incorporation: Malaysia Level 21, Suite 21.01, The Gardens South Tower, Mid Valley City, Lingkaran Syed Putra, 59200 Kuala Lumpur, Malaysia Compass Group Malaysia Sdn Bhd 50-8-1, TKT.8, Wsima UOA Damansara, 50 Jalan. Dungun, Damansara Heights, Kuala Lumpur, 50490, Malaysia S.H.R.M. Sdn. Bhd. (ii) Country of Incorporation: Mexico Calle Jaime Balmes 11, Oficina 101 letra D, Colonia Los Morales Polanco, Alcald\u00eda Miguel Hidalgo, 11510 Ciudad de M\u00e9xico, Mexico Compass M\u00e9xico Servicios de Soporte, S.A. De C.V. (iii)(iv) Eurest Proper Meals de Mexico S.A. de C.V. (iii)(iv) Servicios Corporativos Eurest-Proper Meals de Mexico S.A. De C.V. (iii)(iv) 251 Little Falls Drive, Wilmington, DE 19808, USA Food Works of Mexico, S. de R.L. de C.V. (ii)(iii)(iv) Food Works Services of Mexico, S. de R.L. De C.V. (ii)(iii)(iv) Country of Incorporation: Netherlands Haaksbergweg 70, 1101 BZ, Amsterdam, Netherlands CGI Holdings (2) B.V. Compass Group Finance Netherlands B.V. Compass Group Holding B.V. Compass Group International 2 B.V. Compass Group International 3 B.V. Compass Group International 4 B.V. Compass Group International 5 B.V. Compass Group International 9 B.V. Compass Group International Finance 1 B.V. Compass Group International Finance 2 B.V. Compass Group Vending Holding B.V. Compass Hotels Chertsey B.V. Eurest Services B.V. Middenweg 168e, 1782BL Den Helder, Netherlands Eurest Support Services (ESS) B.V. De Amert 207, 5462GH, Veghel, Netherlands Maison van den Boer B.V. Luzernestraat 57, 2153 GM, Nieuw-Vennep, Netherlands Famous Flavours B.V. (viii) Stationsweg 95, 6711 PM Ede, Netherlands Xandrion B.V. Country of Incorporation: New Caledonia 85 Avenue du G\u00e9n\u00e9ral de Gaulle, Immeuble Carcopino 3000, BP 2353, 98846 Noum\u00e9a Cedex, New Caledonia Eurest Caledonie SARL (ii) Country of Incorporation: New Zealand Level 3, 7-11 Kenwyn Street, Parnell, Auckland, 1052, New Zealand Compass Group New Zealand Limited Crothall Services Group Limited (ii) Eurest NZ Limited (ii) Other wholly owned subsidiaries Country of Incorporation: Norway Drengsrudbekken 12, 1383, PO Box 74, NO-1371, Asker, Norway Compass Group Norge AS (iii) Forusparken 2, 4031 Stavanger, Postboks 8083 Stavanger Postterminal, 4068, Stavanger, Norway ESS Mobile Offshore Units AS ESS Support Services AS Country of Incorporation: Papua New Guinea c/o Warner Shand Lawyers Waigani, Level 1 RH Hypermarket, Allotment 1 Section 479 (off Kennedy Road), Gordons NCD, Papua New Guinea Eurest (PNG) Catering & Services Ltd (ii) Country of Incorporation: Philippines Unit 2410 24th flr, City & Land Mega Plaza, ADB Ave., Ortigas Ctr., San Antonio, Pasig City 1605, Philippines Compass Group Philippines Inc (ii) Country of Incorporation: Poland Ul. Olbrachta 94, 01-102 Warszawa, Poland Compass Group Poland Sp. Z o.o. Country of Incorporation: Portugal Ed\u00edficio Prime, Avenida da, Quinta Grande, 53-60, Alfragide 2614-521 Amadora, Portugal Eurest (Portugal) \u2013 Sociedade Europeia de Restaurantes, Lda. Eurest Catering & Services Group Portugal, Lda. Country of Incorporation: Singapore 82 Ubi Avenue 4, #07-03 Edward Boustead Centre, 408832, Singapore Compass Group (Singapore) PTE Ltd (iii)(iv) 8 Marina Boulevard, # 05-02, Marina Bay Financial Centre, 018981, Singapore Compass Group Asia Pacific PTE. Ltd (ii) Country of Incorporation: Spain Calle Frederic Mompou 5, planta 5a, Edificio Euro 3, 08960, San Just Desvern, Barcelona, Spain Asistentes Escolares, S.L. Eurest Catalunya, S.L.U. Medirest Social Residencias, S.L.U. Calle Castilla 8-10 \u2013 C.P. 50.009, Zaragoza, Spain Servicios Renovados de Alimentacion, S.A.U. Calle Pinar de San Jos\u00e9 98, Planta 1a, 28054, Madrid, Spain Eurest Parques, S.L.U. Eurest Servicios Feriales, S.L.U. Poligono Ugaldeguren 1, Parcela 7, 48160 Derio (Vizcaya), Spain Eurest Euskadi S.L.U. Calle R, s/n, Mercapalma, 07007 Palma de Mallorca, Baleares, Spain Compass Group Holdings Spain, S.L.U. Levy Compass Group Holdings, S.L. (ii) Country of Incorporation: Sweden Box 1183, 171 23 Solna, Stockholm, Sweden Compass Group AB c/o Deloitte AB, 113 79, Stockholm, Sweden Compass Group FS Sweden AB (ii) Other wholly owned subsidiaries
Country of Incorporation: Switzerland
c/o BDO AG, Industriestrasse 53 6312
Steinhausen, Switzerland
Creative New Food Dream Steam GmbH
Gwattstrasse 8, 3185 Schmitten FR, Switzerland
Sevita Group GmbH
Country of Incorporation: T\u00fcrkiye
\u00dcnalan Mah. Libadiye Cad. Emaar Square Sit. F
Blok No:82F/73 \u00dcsk\u00fcdar Istanbul, T\u00fcrkiye
Euroserve G\u0171venlik A.\u015e.
\u00dcnalan Mah. Libadiye Cad. Emaar Square Sit. F
Blok No:82F/78 \u00dcsk\u00fcdar Istanbul, T\u00fcrkiye
Euroserve Hizmet ve i\u015fletmecilik A.\u015e.
\u00dcnalan Mah. Libadiye Cad. Emaar Square Sit. F
Blok No:82F/74 \u00dcsk\u00fcdar Istanbul, T\u00fcrkiye
Turka\u015f G\u0131da Hizmet ve \u0130\u015fletmecilik A.\u015e.
Country of Incorporation: UAE
Dubai Airport Free Zone, Dubai,
United Arab Emirates
Compass Camea FZE
Country of Incorporation: UK
Parklands Court, 24 Parklands, Birmingham
Great Park, Rubery, Birmingham, B45 9PZ, UK
14Forty Limited
(ii)
3 Gates Services Limited
(ii)
A.C.M.S. Limited
(ii)
Air Publishing Limited
Bateman Catering Limited
(ii)(vii)
Bateman Healthcare Services Limited
(ii)
Baxter and Platts Limited
(iii)(iv)(v)
Bromwich Catering Limited
(ii)
Business Clean Limited
(ii)
Capitol Catering Management Services Limited
Carlton Catering Partnership Limited
(ii)(iii)
Castle Independent Limited
(ii)
Cataforce Limited
(ii)
Caterexchange Limited
(ii)
Caterskill Group Limited
(ii)
Caterskill Management Limited
(ii)
Chalk Catering Ltd
(ii)
Chartwells Hounslow (Feeding Futures)
Limited
(iii)(iv)
Chartwells Limited
(ii)
Circadia Limited
(ii)
Cleaning Support Services Limited
(ii)
Compass Accounting Services Limited
(ii)
Compass Catering Services Limited
(ii)
Compass Cleaning Services Limited
(ii)
Compass Contract Services Limited
(ii)
Compass Contracts UK Limited
(ii)(viii)
Compass Experience Limited
(ii)(vii)
Compass Food Services Limited
Compass Group Medical Benefits Limited
(ii)
Compass Mobile Catering Limited
(ii)
Compass Office Cleaning Services Limited
(ii)
Compass Payroll Services Limited
(ii)
Compass Planning and Design Limited
(ii)
Compass Purchasing Limited
Compass Road Services Limited
(ii)
Compass Security Limited
(ii)(vii)
Compass Security Oldco Group Limited
(ii)
Compass Security Oldco Holdings Limited
(ii)
Compass Security Oldco Investments Limited
(ii)
Compass Services (Midlands) Limited
(ii)
Compass Services for Hospitals Limited
(ii)(viii)
Compass Services Group Limited
(ii)
Compass Services Limited
(ii)
Compass Services Trading Limited
(ii)
Compass Services, UK and Ireland Limited
Compass Services (U.K.) Limited
Compass Staff Services Limited
(ii)
Other wholly owned subsidiaries
Cookie Jar Limited
(ii)
CRBS Resourcing Limited
(ii)
CRN 1990 (Four) Limited
(ii)
Customised Contract Catering Limited
(ii)
Cygnet Food Holdings Limited
(ii)
Cygnet Foods Limited
Dine Contract Catering Limited
DRE Developments Limited
(ii)
E-Foods Limited
Eat Dot Limited
(ii)(iii)
Eaton Catering Limited
(ii)
Eaton Wine Bars Limited
(ii)
EF Group Ltd
(iii)(iv)
Equinoxe Solutions Limited
Eurest Airport Services Limited
(ii)
Eurest Defence Support Services Limited
(ii)
Eurest Offshore Support Services Limited
(ii)(viii)
Eurest Prison Support Services Limited
(ii)
Eurest UK Limited
(ii)
Everson Hewett Limited
(ii)(iii)(iv)
Facilities Management Catering Limited
(ii)
Fads Catering Limited
(ii)
Fairfield Catering Company Limited
(ii)
Fingerprint Managed Services Limited
(ii)
Funpark Caterers Limited
(ii)(iii)
Goodfellows Catering Management Services
Limited
(ii)
Gruppo Events Limited
(ii)
Hallmark Catering Management Limited
(ii)
Hamard Catering Management Services Limited
(ii)(vii)
Hamard Group Limited
(ii)
Henry Higgins Limited
(ii)
Hospital Hygiene Services Limited
(ii)
Integrated Cleaning Management Limited
Integrated Cleaning Management Support
Services Limited
Keith Prowse Limited
(ii)
Kennedy Brookes Finance Limited
(ii)
Knott Hotels Company of London
(ii)
Langston Scott Limited
(ii)
Leisure Support Services Limited
(iii)(iv)
Leith\u2019s Limited
(ii)
Letheby & Christopher Limited
(ii)
Meal Service Company Limited
(ii)
Milburns Catering Contracts Limited
(ii)
Milburns Limited
(ii)
Milburns Restaurants Limited
(ii)(iii)
National Leisure Catering Limited
(ii)
NLC (Holdings) Limited
(ii)
NLC (Wembley) Limited
(ii)
P & C Morris (Catering) Ltd
(ii)(vii)
P & C Morris Catering Group Limited
(ii)
Payne & Gunter Limited
(ii)
Pennine Services Limited
(ii)
Peter Parfitt Leisure Overseas Travel Limited
(ii)
Peter Parfitt Sport Limited
(ii)(vii)
PPP Infrastructure Management Limited
Prideoak Limited
(ii)
QCL Limited
(ii)
Regency Purchasing Group Limited
(iii)(iv)(v)(vi)
Regency Technologies Ltd
(iii)(iv)
Reliable Refreshments Limited
Rhine Four Limited
(ii)(vii)
Rocket Food Ltd
(iii)
Roux Fine Dining Limited
(ii)
Scolarest Limited
(ii)
Security Office Cleaners Limited
(ii)
Selkirk House (CVH) Limited
(ii)
Selkirk House (FP) Limited
(ii)(iii)(iv)(v)
Selkirk House (GHPL) Limited
(ii)(viii)
Other wholly owned subsidiaries
Selkirk House (GTP) Limited
(ii)
Selkirk House (WBRK) Limited
Shaw Catering Company Limited
Ski Class Limited
(ii)
Solutions on Systems Ltd
(ii)
Summit Catering Limited
(ii)
Sunway Contract Services Limited
Sutcliffe Catering Midlands Limited
(ii)
Sutcliffe Catering South East Limited
(ii)
Sycamore Newco Limited
(ii)
The Bateman Catering Organization Limited
(ii)(viii)
The Cuisine Centre Limited
(ii)
THF Oil Limited
(ii)
Tunco (1999) 103 Limited
(ii)
Vendepac Holdings Limited
(viii)
Vivo Markets Ltd
Waseley Fifteen Limited
(ii)
Waseley Nominees Limited
(ii)
Wembley Sports Arena Limited
(ii)
Wheeler\u2019s Restaurants Limited
(ii)(vii)
Woodin & Johns Limited
(ii)
Compass House, Guildford Street, Chertsey,
Surrey, KT16 9BQ, UK
Audrey (London) Limited
(ii)
Audrey Investments Limited
(ii)
Bateman Services Limited
(ii)
Compass Group Finance No.2 Limited
(i)
Compass Group Finance No.3 Limited
Compass Group Finance No.4 Limited
(i)(iii)(iv)(viii)
Compass Group Finance No.5 Limited
(i)(ii)(xi)
Compass Group North America Investments No.2
Compass Group North America Investments
Limited
Compass Group Pension Trustee Company
Limited
(ii)
Compass Group Procurement Limited
Compass Group Trustees Limited
(ii)
Compass Healthcare Group Limited
(ii)(viii)
Compass Hotels Chertsey
(iii)
Compass Nominee Company Number Fourteen
Limited
(ii)
Compass Overseas Holdings Limited
Compass Overseas Holdings No.2 Limited
Compass Overseas Services Limited
(ii)
Compass Pension Trustees Limited
(ii)
Compass Quest Limited
(ii)
Compass Secretaries Limited
(ii)
Compass Site Services Limited
(ii)(vii)
Compass UK Pension Trustee Co Limited
(ii)
Crisp Trustees Limited
(ii)
Meritglen Limited
(ii)(vii)(viii)
Nextonline Limited
(iii)(iv)
Sevita (UK) Limited
The Compass Group Foundation
The Excelsior Insurance Company Limited
Suite D, Pavilion 7 Kingshill Park, Venture Drive,
Arnhill Business Park, Westhill, Aberdeenshire,
AB32 6FL, UK
CCG (UK) Ltd
(ii)
Coffee Partners Limited
(ii)
Compass Offshore Catering Limited
(ii)(viii)
Compass Scottish Site Services Limited
(ii)
Waseley (CVI) Limited
(ii)
Waseley (CVS) Limited
(ii)
1st Floor, 12 Cromac Quay, Cromac Wood,
Belfast, Northern Ireland, BT7 2JD, UK
Lough Erne Holiday Village Limited
(ii)
Other wholly owned subsidiaries Country of Incorporation: US 2710 Gateway Oaks Drive, Suite 150N, Sacramento, CA 95833-3505, US Bon App\u00e9tit Management Company Foundation CulinArt of California, Inc. H&H Catering, L.P. 211 E. 7th Street, Suite 620, Austin, TX 78701-3218, US Bamco Restaurants of Texas LLC Levy Premium Foodservice, L.L.C. (ii) Levy Texas Beverages, LLC Morrison\u2019s Health Care of Texas, Inc. University Food Services, Inc. Wolfgang Puck Catering & Events of Texas, LLC 2345 Rice Street, Suite 230, Roseville, MN 55113, US Canteen One, LLC Street Eats Limited 84 State Street, Boston, MA 02109, US Fame Food Management Inc. The Food Management Enterprise Corporation 7 St. Paul Street, Suite 820, Baltimore, MD 21202, US Levy Baltimore, LLC 251 Little Falls Drive, Wilmington, DE 19808, US A.Anthony, LLC BenchWorks, Inc. Bleuxus LLC BlueStar Refreshment Services, LLC CCL Hospitality Group, LLC CG Analytics Consulting, LLC CLS Par, LLC Collective 52, LLC Compass LATAM Corp. Compass LCS, LLC Compass LV, LLC Compass Paramount, LLC Concierge Consulting Services, LLC Convenience Foods International, Inc. Coreworks, LLC Corporate Essentials LLC Crothall Healthcare Inc. Eat Cloud LLC Eurest Services, Inc. Facilities Holdings, LLC Flik One, LLC Fresh & Ready Foods LLC HC Foods, LLC Levy Oklahoma, Inc. Levy Prom Golf, LLC Morrison Investment Company, Inc. National Produce Consultants, LLC f/k/a/ National Produce FB, LLC RAC Holdings Corp. (iii) Rank + Rally, LLC Restaurant Services I, LLC S-82 LLC SpenDifference LLC Touchpoint Support Services, LLC Unidine Corporation Unidine Lifestyles, LLC Unidine Nevada, LLC University Food Services, LLC Wolfgang Puck Catering and Events, LLC WPL, LLC Yorkmont Four, Inc. Other wholly owned subsidiaries 801 Adlai Stevenson Drive, Springfield, IL 62703, US E15, LLC Levy (Events) Limited Partnership Levy (IP) Limited Partnership Levy Food Service Limited Partnership Levy GP Corporation Levy Holdings GP, Inc. Levy Illinois Limited Partnership Levy Premium Foodservice Limited Partnership Levy R & H Limited Partnership Levy World Limited Partnership Professional Sports Catering, LLC Restaurant One Limited Partnership RT Wholesale, LLC Superior Limited Partnership 508 Meeting Street, West Columbia, SC 29169, US CGSC Capital, Inc. 450 Laurel Street, 8th Floor, Baton Rouge, LA 70801, US Coastal Food Service, Inc. S.H.R.M. Catering Services, Inc. 80 State Street, Albany, NY 12207-2543, US CulinArt Group, Inc. CulinArt, Inc. Mazzone Hospitality, LLC Quality Food Management, Inc. RA Tennis Corp. RANYST, Inc. Restaurant Associates LLC Restaurant Associates, Inc. Restaurant Services Inc. 2626 Glenwood Avenue, Suite 550, Raleigh, NC 27608, US Compass 2K12 Services, LLC Compass HE Services, LLC Compass One, LLC Compass Two, LLC Strategic Dining Services, LLC Waveguide LLC 2595 Interstate Drive, Suite 103, Harrisburg, PA 17110, US Crothall Facilities Management, Inc. Custom Management Corporation of Pennsylvania Morrison\u2019s Custom Management Corporation of Pennsylvania Newport Food Service, Inc. Williamson Hospitality Services, Inc. 3366 Riverside Drive, Suite 103, Upper Arlington, OH 43221, US Cuyahoga Dining Services, Inc. 40 Technology Pkwy South, #300, Norcross, GA 30092, US Food Services Management By Mgr, LLC Morrison Alumni Association, Inc. The M-Power Foundation, Inc. 221 Bolivar Street, Jefferson City, MO 65101, US Dynamic Vending, Inc. Fresh Ideas Management, LLC Princeton South Corporate Ctr, Suite 160, 100 Charles Ewing Blvd, Ewing, NJ 08628, US Gourmet Dining, LLC MC-CSC1 300 Deschutes Way SW, Suite 208, Tumwater, WA 98501, US BlueStar Refreshment Services Washington, LLC Inter Pacific Management, Inc. Other wholly owned subsidiaries 2900 SW Wanamaker Drive, Suite 204, Topeka, KS 66614, US Levy Kansas, LLC Myron Green Corporation PFM Kansas, Inc. Treat America Limited 8825 N. 23rd Avenue, Suite 100, Phoenix, AZ 85021, US Prodine, Inc. Sacco Dining Services, Inc. 2908 Poston Avenue, Nashville, TN 37203, US Southeast Service Corporation 8585 Old Dairy Road, Suite 208, Juneau, AK 99801, US Statewide Services, Inc. 600 S, 2nd Street, Suite 155, Bismarck, ND 58504, US Compass ND, LLC 2 Sun Court, Suite 400, Peachtree Corners, GA 30092, US Eversource LLC Other subsidiaries, joint arrangements,
memberships, associates and other
significant holdings
%
Holding
Country of Incorporation: Australia
Level 3, 12 Newcastle Street, Perth
6000, Australia
ESS Thalanyji PTY Ltd 60
Country of Incorporation: Canada
1 Prologis Boulevard, Suite 400,
Mississauga, Ontario, L5W 0G2, Canada
Chef\u2019s Hall Inc.
(iii)
67
Compass Group Sports
and Entertainment \u2013 (Quebec)
(x)
67
Mercatino Foods Inc.
(iii)(iv)
60
ECC \u2013 ESS Support Services
(x)
50
2265668 Ontario Limited
(iii)(iv)(v)(vi)(viii)
49
Amik Catering LP
(x)
49
Dease River \u2013 ESS Support Services
(x)
49
Dene West Limited Partnership
(x)
49
ESS \u2013 East Arm Camp Services
(x)
49
ESS \u2013 Kaatodh Camp Services
(x)
49
ESS \u2013 Loon River Support Services
(x)
49
ESS \u2013 Mi\u2019kmaq Support Services
(x)
49
ESS \u2013 Missanabie Cree Support Services
(x)
49
ESS \u2013 Na Cho Nyak Dun Camp Services
(x)
49
ESS \u2013 N\u2019deh Support Services
(x)
49
ESS \u2013 Ochapowace Support Services
(x)
49
ESS \u2013 Pessamit Camp Services
(x)
49
ESS \u2013 Wapan Manawan Services de
Soutien
(x)
49
ESS-CreeQuest Support Services 49
ESS-Nuvumiut Support Services
(x)
49
Nuvumiut-ESS Support Services
(x)
49
ESS-SDEUM Support Services
(x)
49
ESS-White River Support Services 49
ESS Haisla Support Services
(x)
49
ESS HLFN Support Services
(x)
49
ESS KNRA Support Services
(x)
49
ESS Komatik Support Services
(x)
49
ESS Liard First Nation Support Services
(x)
49
ESS McKenzie Support Services
(x)
49
ESS Okanagan Indian Band Support
Services
(x)
49
ESS Tataskweyak Camp Services
(x)
49
ESS/Bushmaster Camp Services
(x)
49
ESS/McLeod Lake Indian Band Support
Services
(x)
49
ESS/Mosakahiken Cree Nation Support
Services
(x)
49
ESS/Takla Lake Support Services
(x)
49
ESS/WEDC Support Services
(x)
49
First North Catering
(x)
49
Hill Plain - ESS Support Services
(x)
49
JCP \u2013 ESS Support Services
(x)
49
KDM \u2013 ESS Support Services
(x)
49
Metis Infinity \u2013 ESS Support Services 49
Mi\u2019kma\u2019ki Domiculture 49
Mi\u2019Kmaq-ECC Nova Scotia Support
Services
(x)
49
Nisga\u2019a Village \u2013 ESS Support Services
(x)
49
Poplar Point Catering
(x)
49
Songhees Nation Support Services
(x)
49
30 Queen\u2019s Road, St. John\u2019s,
Newfoundland and Labrador, A1C 2A5,
Canada
Labrador Catering Inc.
(iii)
49
Labrador Catering LP
(x)
49
Clearwater River Dene Nation Reserve
No. 222, P.O. Box 5050, Clearwater,
Saskatchewan, S0M 3H0, Canada
Clearwater Catering Limited
(iii)(iv)(v)(vi)
49
Other subsidiaries, joint arrangements,
memberships, associates and other
significant holdings
%
Holding
77 King Street West, No. 400, Toronto,
Ontario, M5K 0A1, Canada
O&B Yonge Richmond LP* 33.4
1600-421 7 AVE SW, Calgary, Alberta
T2P 4K9, Canada
Rimfire Solutions Ltd. 40
Country of Incorporation: Finland
Keskussairaalantie Opinkivi 2, 40600
Jyv\u00e4skyl\u00e4, Finland
Semma Oy 45
Linnankatu 26 A 41, 20100, Turku,
Finland
Unica Oy 49
Country of Incorporation: France
Le Puy Du Fou, 85590 Les Epesses,
France
Puy Du Fou Restauration SAS 99.8
Country of Incorporation: Germany
Steenbeker Weg 25, 24106, Kiel,
Germany
Lubinus \u2013 orgaMed Sterilgut GmbH 49
Country of Incorporation: India
1st Floor, VK Kalyani Commercial
Complex, Sankey Rd, Opp: BDA Head
Office, Bengaluru, Kamataka, 560020,
India
Bottle Lab Technologies Private Limited 79.55
Nextup Technologies Private Limited 79.55
Country of Incorporation: Japan
Hamarikyu Kensetsu Plaza, 5-5-12,
Tsukiji, Chuo-ku, Tokyo 104-0045,
Japan
Chiyoda Kyushoku Services Co., Ltd 90
5-7-5, Chiyoda, Naka-ku, Nagoya-City,
Aichi-Prefecture, 460-0012, Japan
Seiyo General Food Co., Ltd 50
Country of Incorporation: Kazakhstan
060011, Atyrauskaya Oblast, Atyrau
city, Beibarys Sultan avenue 506,
Kazakhstan
Eurest Support Services Company B LLP
(ii)
50
060011, Old Airport Road 64, Atyrau
City, Atyrau Oblast, Republic of
Kazakhstan
ESS Kazakhstan LLP 60
Country of Incorporation: Luxembourg
39 Boulevard Joseph, II L-1840,
Luxembourg
Geria SA 25
Country of Incorporation: Malaysia
Suite 1301, 13th Floor, City Plaza Jalan
Tebrau, 80300 Johor Bahru Johor,
Malaysia
Knusford Compass Sdn. Bhd. 49
Country of Incorporation: Monaco
1 Avenue Henri Dunant, Palais De La
Scala, 3eme, Etage \u2013 No 1125, 98000
MC, Monaco
Eurest Monaco S.A. 99.99
Country of Incorporation: Netherlands
Haaksbergweg 70, 1101 BZ,
Amsterdam, Netherlands
Compass Group International Finance
C.V.
(x)
100
Country of Incorporation: Norway
Okesnoyveien 16, 1366, Lysaker, 1366,
Norway
Forpleiningstjenester AS 33.33
Harbitzall\u00e9en 2A, 0275 Oslo, P\u00c5 Box
4148, Sj\u00f8lyst, 0217 Oslo, Norway
Gress Gruppen AS 33.33
Other subsidiaries, joint arrangements,
memberships, associates and other
significant holdings
%
Holding
Country of Incorporation: Papua New Guinea
c/o Warner Shand Lawyers Waigani,
Level 1 RH Hypermarket, Allotment 1
Section 479 (off Kennedy Road),
Gordons NCD, Papua New Guinea
Eurest OKAS Catering Ltd
(ii)
55
Eurest Lotic (PNG) JV Ltd
(ii)
50
Country of Incorporation: Qatar
2 Floor, Al Mana Commercial Tower,
C-Ring road, Doha, PO BOX 22481,
Qatar
Compass Catering Services WLL 20
Country of Incorporation: Saudi Arabia
3927, Al Khobar, Street Prince Sultan,
Al Jawhara Dist 9618, Saudi Arabia
Compass Arabia Co. Ltd (LLC) 30
Country of Incorporation: Spain
Calle Pinar de San Jos\u00e9 98, Planta 1a,
28054, Madrid, Spain
Gourmet on Wheels, S.L.U. 99
Country of Incorporation: UAE
Office No. 209, Mawilah, Al Sharjah, P O
Box: 1897, United Arab Emirates
ADNH\u2013 Compass LLC 50
Abu Dhabi National Hotels Company
Building, Sheikh Rashid Bin Saeed Al
Maktoum Street, Abu Dhabi, United
Arab Emirates
Abu Dhabi National Hotels Compass
Middle East LLC
50
Hotel owned by Emaar Properties,
Building No. 1, Parcel ID 392-497,
Dubai Marina, United Arab Emirates
Abu Dhabi National Hotels \u2013 Compass
Emirates LLC
50
Country of Incorporation: UK
Parklands Court, 24 Parklands,
Birmingham Great Park, Rubery,
Birmingham, B45 9PZ, United Kingdom
Quaglino\u2019s Limited
(iii)
99
County Ground, Edgbaston,
Birmingham, B5 7QU, United Kingdom
Edgbaston Experience Limited
(iii)(iv)
25
67 Shrivenham Hundred Business Park
Majors Road, Watchfield, Swindon,
Oxfordshire, SN6 8TY, United Kingdom
Benchmark Designs Limited
(iii)
50
Lower Ground 04 Edinburgh House,
154-182 Kennington Lane, London,
SE11 5DP, United Kingdom
Peppermint Events Limited 50
POP (Purveyors of Plenty) Collective
Limited
50
Rugby House Twickenham Stadium,
200 Whitton Road, Twickenham,
Middlesex, TW2 7BA, United Kingdom
Twickenham Experience Limited 15.53
1
The Oval, Kennington, London, SE11
5SS United Kingdom
Oval Events Holdings Limited
(iv)(v)(vi)
37.5
Oval Events Limited
(iv)(v)(vi)
37.5
1st Floor 4 Tabernacle Street, London,
EC2A 4LU, United Kingdom
Cucumber Holdings Limited
(iii)
33.9
Kerb Berlin Limited
(iii)
33.9
Kerb Events Limited
(iii)(iv)
33.9
Kerb Group Limited
(iii)(v)(vi)
33.9
Kerb Seven Dials Limited
(iii)
33.9
Clere House, 3 Chapel Place, London,
EC2A 3DQ, United Kingdom
Kerb Ventures Limited
(iii)
33.9
Other subsidiaries, joint arrangements,
memberships, associates and other
significant holdings
%
Holding
Country of Incorporation: US
945 Market Street, San Francisco, CA
94103, US
Saluhall SF Inc. 33.9
7 St. Paul Street,
Suite 820, Baltimore,
|MD 21202, US
Bon App\u00e9tit Maryland, LLC 99
84 State Street, Boston, MA 02109, US
Levy Maryland, LLC 74
251 Little Falls Drive, Wilmington, DE
19808, US
HHP-MMS JV1, LLC 90
HHP-Partner COL, LLC 90
HHP-Partner, LLC 90
MMS JV Holdings, LLC 90
Levy LA Concessions, LLC 62.5
Learfield Levy Foodservice, LLC 50
Parlay Solutions, LLC 50
DIOSS LLC 49
Thompson Facilities Services LLC 49
Thompson Hospitality Services, LLC 49
Chicago Restaurant Partners, LLC 42
1209 Orange St., Wilmington, DE
19801, US
Link-Age Venture Labs, LLC 30
1090 Vermont Ave N.W., Washington,
DC 20005, US
Seasons Culinary Services, Inc 50.1
2710 Gateway Oaks Drive, Suite 150N,
Sacramento, CA 95833-3505, US
Cosmopolitan Catering, LLC 60
4605 Duke Drive, Suite 110, Mason, OH
45040, US
Linkage Solutions, LLC 49
980 N. Michigan Ave., Suite 400,
Chicago, IL 60611, US
McCormick Food Service Partners 80
Convention Hospitality Partners 75
Atlanta Sports Catering 50
Orlando Foodservice Partners 50
8585 Old Dairy Road, Suite 208,
Juneau, AK 99801, US
KIJIK/ESS, LLC 80
Statewide/GanaAYoo JV 50
80 State Street, Albany, NY 12207-
2543, US
Hudson Yards Catering, LLC 49
7901 Fourth St. N. STE 300, St.
Petersburg, FL 33702, US
Food Fleet Inc. 25
Corporation Trust Centre, 1209 Orange
Street, Wilmington, DE 19801, US
AEG Venue Management Holdings, LLC 38
Notes
1. Unless otherwise stated, indirectly owned by
Compass Group PLC, active status and ordinary
shares issued.
2. Unless stated otherwise, 100% owned.
3. In some of the jurisdictions where we operate,
share classes are not defined and in these
instances, for the purposes of disclosure, we
have classified these holdings as ordinary.
4. A number of the companies listed are legacy
companies which no longer serve any
operational purpose.
Classifications key
(i) Directly owned by Compass Group PLC
(ii) Dormant/non-trading
(iii) A Ordinary shares
(iv) B Ordinary shares
(v) C Ordinary and/or Special shares
(vi) D, E and/or F Ordinary shares
(vii) Deferred shares
(viii) Preference including cumulative, non-
cumulative and redeemable shares
(ix) Redeemable shares
(x) No share capital, share of profits
(xi) Limited by guarantee
36 Details of related undertakings of Compass Group PLC continued
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