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"period": "2021-10-01T00:00:00/2022-10-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact-363": {
"value": "-0",
"decimals": -5,
"dimensions": {
"concept": "diplomaplc:AcquisitionOfMinorityInterestsClassifiedAsFinancingActivities",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact-364": {
"value": "300000",
"decimals": -5,
"dimensions": {
"concept": "diplomaplc:AcquisitionOfMinorityInterestsClassifiedAsFinancingActivities",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2021-10-01T00:00:00/2022-10-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact-365": {
"value": "1900000",
"decimals": -5,
"dimensions": {
"concept": "diplomaplc:NotionalPurchaseOfOwnSharesOnExerciseOfShareOptionsClassifiedAsFinancingActivities",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact-366": {
"value": "2800000",
"decimals": -5,
"dimensions": {
"concept": "diplomaplc:NotionalPurchaseOfOwnSharesOnExerciseOfShareOptionsClassifiedAsFinancingActivities",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2021-10-01T00:00:00/2022-10-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact-367": {
"value": "579500000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProceedsFromBorrowingsClassifiedAsFinancingActivities",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact-368": {
"value": "154800000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProceedsFromBorrowingsClassifiedAsFinancingActivities",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2021-10-01T00:00:00/2022-10-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact-369": {
"value": "617300000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact-370": {
"value": "20000000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2021-10-01T00:00:00/2022-10-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact-371": {
"value": "13900000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact-372": {
"value": "10900000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2021-10-01T00:00:00/2022-10-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact-373": {
"value": "107500000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact-374": {
"value": "64400000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2021-10-01T00:00:00/2022-10-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact-375": {
"value": "25800000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact-376": {
"value": "17500000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2021-10-01T00:00:00/2022-10-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact-377": {
"value": "41700000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact-378": {
"value": "24800000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2021-10-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact-379": {
"value": "-5100000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact-380": {
"value": "-600000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2021-10-01T00:00:00/2022-10-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact-381": {
"value": "62400000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2023-10-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact-382": {
"value": "41700000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact-384": {
"value": "1. GENERAL INFORMATION
Diploma PLC is a public company limited by shares incorporated in the United Kingdom, registered and domiciled
in England and Wales and listed on the London Stock Exchange. The address of the registered office is 10-11
Charterhouse Square, London EC1M 6EE. The consolidated financial statements comprise the Company and its
subsidiaries (together referred to as \u2018the Group\u2019) and were authorised by the Directors for publication on
20 November 2023. These statements are presented in UK sterling, with all values rounded to the nearest
100,000, except where otherwise indicated.
The consolidated financial statements of the Group have been prepared in accordance with UK-adopted International
Accounting Standards and with the requirements of the Companies Act 2006 as applicable to companies reporting
under those standards. The financial statements of the Parent Company, Diploma PLC, have been prepared in
accordance with FRS 101 (Reduced Disclosure Framework) and are set out in a separate section of the Annual Report
& Accounts on pages 181 to 183. A full list of subsidiary and other related undertakings is set out on pages 185 to 187.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-2": {
"value": "Diploma PLC",
"dimensions": {
"concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-3": {
"value": "public company limited by shares",
"dimensions": {
"concept": "ifrs-full:LegalFormOfEntity",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-4": {
"value": "United Kingdom",
"dimensions": {
"concept": "ifrs-full:CountryOfIncorporation",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-5": {
"value": "England and Wales",
"dimensions": {
"concept": "ifrs-full:DomicileOfEntity",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-6": {
"value": "10-11 Charterhouse Square, London EC1M 6EE",
"dimensions": {
"concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-427": {
"value": "The consolidated financial statements of the Group have been prepared in accordance with UK-adopted International Accounting Standards and with the requirements of the Companies Act 2006 as applicable to companies reporting under those standards. The financial statements of the Parent Company, Diploma PLC, have been prepared in accordance with FRS 101 (Reduced Disclosure Framework) and are set out in a separate section of the Annual Report & Accounts on pages 181 to 183. A full list of subsidiary and other related undertakings is set out on pages 185 to 187.",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-385": {
"value": "2. ANALYSIS OF OPERATING EXPENSES/INCOME
Adjusted
2023
\u00a3m
Adjustments
\u00a3m
Total
2023
\u00a3m
Adjusted
2022
\u00a3m
Adjustments
\u00a3m
Total
2022
\u00a3m
Cost of inventories sold 652.1 5.9 658.0 561.3 - 561.3
Employee costs (note 5) 206.2 3.8 210.0 173.1 4.4 177.5
Depreciation of property, plant and
equipment (note 12) 12.8 - 12.8 10.4 - 10.4
Depreciation of right-of-use assets (note 13) 14.8 - 14.8 12.7 - 12.7
Amortisation (note 11) 1.0 52.9 53.9 0.4 42.4 42.8
Net impairment losses on trade receivables
(note 16) 2.5 - 2.5 3.4 - 3.4
Other operating expenses/(income) 73.9 (8.9) 65.0 60.3 0.1 60.4
Operating expenses 963.3 53.7 1,017.0 821.6 46.9 868.5
Adjustments relate to acquisition related and other charges as defined in note 28.2 of \u00a353.7m (2022: \u00a346.9m) and
comprise principally of \u00a352.9m (2022: \u00a342.4m) of amortisation of acquisition intangible assets, \u00a36.3m of acquisition
related expenses (2022: \u00a310.5m), \u00a35.9m of fair value adjustments to inventory acquired through acquisitions
recognised in cost of inventories sold (2022: \u00a3nil) and a \u00a312.2m net gain (2022: \u00a37.3m) on the disposal of
businesses, which is set out in note 22.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-469": {
"value": "2. ANALYSIS OF OPERATING EXPENSES/INCOME Adjusted 2023 \u00a3m Adjustments \u00a3m Total 2023 \u00a3m Adjusted 2022 \u00a3m Adjustments \u00a3m Total 2022 \u00a3m Cost of inventories sold 652.1 5.9 658.0 561.3 - 561.3 Employee costs (note 5) 206.2 3.8 210.0 173.1 4.4 177.5 Depreciation of property, plant and equipment (note 12) 12.8 - 12.8 10.4 - 10.4 Depreciation of right-of-use assets (note 13) 14.8 - 14.8 12.7 - 12.7 Amortisation (note 11) 1.0 52.9 53.9 0.4 42.4 42.8 Net impairment losses on trade receivables (note 16) 2.5 - 2.5 3.4 - 3.4 Other operating expenses/(income) 73.9 (8.9) 65.0 60.3 0.1 60.4 Operating expenses 963.3 53.7 1,017.0 821.6 46.9 868.5 Adjustments relate to acquisition related and other charges as defined in note 28.2 of \u00a353.7m (2022: \u00a346.9m) and comprise principally of \u00a352.9m (2022: \u00a342.4m) of amortisation of acquisition intangible assets, \u00a36.3m of acquisition related expenses (2022: \u00a310.5m), \u00a35.9m of fair value adjustments to inventory acquired through acquisitions recognised in cost of inventories sold (2022: \u00a3nil) and a \u00a312.2m net gain (2022: \u00a37.3m) on the disposal of businesses, which is set out in note 22. 12. PROPERTY, PLANT AND EQUIPMENT Freehold properties \u00a3m Leasehold properties \u00a3m Plant and equipment \u00a3m Hospital field equipment \u00a3m Total \u00a3m Cost At 1 October 2021 1.9 7.8 46.9 12.8 69.4 Additions \u2013 2.2 5.3 6.8 14.3 Acquisitions of businesses 1.5 2.5 2.7 \u2013 6.7 Disposals \u2013 (0.4) (3.2) (1.4) (5.0) Exchange adjustments 0.2 1.1 9.5 1.5 12.3 At 30 September 2022 3.6 13.2 61.2 19.7 97.7 Additions 0.3 4.3 9.5 7.5 21.6 Acquisitions of businesses (note 22) - 1.8 4.3 0.1 6.2 Disposals (0.6) (0.9) (2.5) (1.1) (5.1) Exchange adjustments (0.2) (0.8) (5.2) (1.3) (7.5) At 30 September 2023 3.1 17.6 67.3 24.9 112.9 Depreciation At 1 October 2021 0.9 4.0 22.3 6.8 34.0 Charge for the year 0.1 1.0 7.1 2.2 10.4 Disposals \u2013 (0.3) (2.7) (0.7) (3.7) Exchange adjustments 0.1 0.5 6.0 0.8 7.4 At 30 September 2022 1.1 5.2 32.7 9.1 48.1 Charge for the year 0.1 1.0 7.9 3.8 12.8 Disposals (0.3) (0.3) (1.7) (0.5) (2.8) Exchange adjustments (0.1) (0.3) (3.3) (0.7) (4.4) At 30 September 2023 0.8 5.6 35.6 11.7 53.7 Net book value At 30 September 2023 2.3 12.0 31.7 13.2 59.2 At 30 September 2022 2.5 8.0 28.5 10.6 49.6 Leasehold properties includes \u00a33.2m (2022: \u00a3nil) of assets under construction. Land included within freehold properties above which is not depreciated is \u00a31.0m (2022: \u00a31.0m). Capital commitments contracted, but not provided, were \u00a32.2m (2022: \u00a30.2m). Freehold properties include ca. 150 acres of land at Stamford (the Stamford Land) that comprises mostly farm land and former quarry land. In the Directors\u2019 opinion, the current fair value of its land at 30 September 2023 is \u00a31.0m (2022: \u00a31.0m) with a book value of \u00a3nil (2022: \u00a3nil). 13. LEASES \u2013 RIGHT-OF-USE ASSETS AND LEASE LIABILITIES
Right-of-use assets
Land &
buildings
\u00a3m
Plant &
machinery
\u00a3m
Motor
vehicles
\u00a3m
IT & office
equipment
\u00a3m
Total
\u00a3m
Cost
At 1 October 2021 55.7 0.6 4.2 1.1 61.6
Additions 19.8 0.2 4.9 0.5 25.4
Disposals (1.1) \u2013 (0.9) \u2013 (2.0)
Exchange adjustments 6.7 \u2013 0.1 0.1 6.9
At 30 September 2022 81.1 0.8 8.3 1.7 91.9
Additions 24.8 0.1 2.7 0.5 28.1
Disposals (1.3) (0.1) (1.0) (0.1) (2.5)
Exchange adjustments (3.7) \u2013 (0.1) (0.1) (3.9)
At 30 September 2023 100.9 0.8 9.9 2.0 113.6
Depreciation
At 1 October 2021 13.7 0.2 2.3 0.5 16.7
Charge for the year 10.7 0.1 1.5 0.4 12.7
Disposals (0.5) \u2013 (0.8) \u2013 (1.3)
Exchange adjustments 1.4 \u2013 \u2013 \u2013 1.4
At 30 September 2022 25.3 0.3 3.0 0.9 29.5
Charge for the year 12.3 0.1 2.0 0.4 14.8
Disposals (0.7) (0.1) (0.5) \u2013 (1.3)
Exchange adjustments (0.9) \u2013 \u2013 \u2013 (0.9)
At 30 September 2023 36.0 0.3 4.5 1.3 42.1
Net book value
At 30 September 2023 64.9 0.5 5.4 0.7 71.5
At 30 September 2022 55.8 0.5 5.3 0.8 62.4
Right-of-use assets represent those assets held under leases which IFRS 16 requires to be capitalised.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-467": {
"value": "2. ANALYSIS OF OPERATING EXPENSES/INCOME Adjusted 2023 \u00a3m Adjustments \u00a3m Total 2023 \u00a3m Adjusted 2022 \u00a3m Adjustments \u00a3m Total 2022 \u00a3m Cost of inventories sold 652.1 5.9 658.0 561.3 - 561.3 Employee costs (note 5) 206.2 3.8 210.0 173.1 4.4 177.5 Depreciation of property, plant and equipment (note 12) 12.8 - 12.8 10.4 - 10.4 Depreciation of right-of-use assets (note 13) 14.8 - 14.8 12.7 - 12.7 Amortisation (note 11) 1.0 52.9 53.9 0.4 42.4 42.8 Net impairment losses on trade receivables (note 16) 2.5 - 2.5 3.4 - 3.4 Other operating expenses/(income) 73.9 (8.9) 65.0 60.3 0.1 60.4 Operating expenses 963.3 53.7 1,017.0 821.6 46.9 868.5 Adjustments relate to acquisition related and other charges as defined in note 28.2 of \u00a353.7m (2022: \u00a346.9m) and comprise principally of \u00a352.9m (2022: \u00a342.4m) of amortisation of acquisition intangible assets, \u00a36.3m of acquisition related expenses (2022: \u00a310.5m), \u00a35.9m of fair value adjustments to inventory acquired through acquisitions recognised in cost of inventories sold (2022: \u00a3nil) and a \u00a312.2m net gain (2022: \u00a37.3m) on the disposal of businesses, which is set out in note 22. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-463": {
"value": "2. ANALYSIS OF OPERATING EXPENSES/INCOME Adjusted 2023 \u00a3m Adjustments \u00a3m Total 2023 \u00a3m Adjusted 2022 \u00a3m Adjustments \u00a3m Total 2022 \u00a3m Cost of inventories sold 652.1 5.9 658.0 561.3 - 561.3 Employee costs (note 5) 206.2 3.8 210.0 173.1 4.4 177.5 Depreciation of property, plant and equipment (note 12) 12.8 - 12.8 10.4 - 10.4 Depreciation of right-of-use assets (note 13) 14.8 - 14.8 12.7 - 12.7 Amortisation (note 11) 1.0 52.9 53.9 0.4 42.4 42.8 Net impairment losses on trade receivables (note 16) 2.5 - 2.5 3.4 - 3.4 Other operating expenses/(income) 73.9 (8.9) 65.0 60.3 0.1 60.4 Operating expenses 963.3 53.7 1,017.0 821.6 46.9 868.5 Adjustments relate to acquisition related and other charges as defined in note 28.2 of \u00a353.7m (2022: \u00a346.9m) and comprise principally of \u00a352.9m (2022: \u00a342.4m) of amortisation of acquisition intangible assets, \u00a36.3m of acquisition related expenses (2022: \u00a310.5m), \u00a35.9m of fair value adjustments to inventory acquired through acquisitions recognised in cost of inventories sold (2022: \u00a3nil) and a \u00a312.2m net gain (2022: \u00a37.3m) on the disposal of businesses, which is set out in note 22. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-451": {
"value": "2. ANALYSIS OF OPERATING EXPENSES/INCOME Adjusted 2023 \u00a3m Adjustments \u00a3m Total 2023 \u00a3m Adjusted 2022 \u00a3m Adjustments \u00a3m Total 2022 \u00a3m Cost of inventories sold 652.1 5.9 658.0 561.3 - 561.3 Employee costs (note 5) 206.2 3.8 210.0 173.1 4.4 177.5 Depreciation of property, plant and equipment (note 12) 12.8 - 12.8 10.4 - 10.4 Depreciation of right-of-use assets (note 13) 14.8 - 14.8 12.7 - 12.7 Amortisation (note 11) 1.0 52.9 53.9 0.4 42.4 42.8 Net impairment losses on trade receivables (note 16) 2.5 - 2.5 3.4 - 3.4 Other operating expenses/(income) 73.9 (8.9) 65.0 60.3 0.1 60.4 Operating expenses 963.3 53.7 1,017.0 821.6 46.9 868.5 Adjustments relate to acquisition related and other charges as defined in note 28.2 of \u00a353.7m (2022: \u00a346.9m) and comprise principally of \u00a352.9m (2022: \u00a342.4m) of amortisation of acquisition intangible assets, \u00a36.3m of acquisition related expenses (2022: \u00a310.5m), \u00a35.9m of fair value adjustments to inventory acquired through acquisitions recognised in cost of inventories sold (2022: \u00a3nil) and a \u00a312.2m net gain (2022: \u00a37.3m) on the disposal of businesses, which is set out in note 22. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-426": {
"value": "2. ANALYSIS OF OPERATING EXPENSES/INCOME Adjusted 2023 \u00a3m Adjustments \u00a3m Total 2023 \u00a3m Adjusted 2022 \u00a3m Adjustments \u00a3m Total 2022 \u00a3m Cost of inventories sold 652.1 5.9 658.0 561.3 - 561.3 Employee costs (note 5) 206.2 3.8 210.0 173.1 4.4 177.5 Depreciation of property, plant and equipment (note 12) 12.8 - 12.8 10.4 - 10.4 Depreciation of right-of-use assets (note 13) 14.8 - 14.8 12.7 - 12.7 Amortisation (note 11) 1.0 52.9 53.9 0.4 42.4 42.8 Net impairment losses on trade receivables (note 16) 2.5 - 2.5 3.4 - 3.4 Other operating expenses/(income) 73.9 (8.9) 65.0 60.3 0.1 60.4 Operating expenses 963.3 53.7 1,017.0 821.6 46.9 868.5 Adjustments relate to acquisition related and other charges as defined in note 28.2 of \u00a353.7m (2022: \u00a346.9m) and comprise principally of \u00a352.9m (2022: \u00a342.4m) of amortisation of acquisition intangible assets, \u00a36.3m of acquisition related expenses (2022: \u00a310.5m), \u00a35.9m of fair value adjustments to inventory acquired through acquisitions recognised in cost of inventories sold (2022: \u00a3nil) and a \u00a312.2m net gain (2022: \u00a37.3m) on the disposal of businesses, which is set out in note 22. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-386": {
"value": "3. BUSINESS SECTOR ANALYSIS
The Chief Operating Decision Maker (\u201cCODM\u201d) for the purposes of IFRS 8 is the CEO. The financial performance of
the business Sectors is reported to the CODM on a monthly basis and this information is used to allocate resources
on an appropriate basis.
For management reporting purposes, the Group is organised into three main reportable business Sectors: Life
Sciences, Seals and Controls. These Sectors are the Group\u2019s operating segments as defined by IFRS 8 and form
the basis of the primary reporting format disclosures below. The CODM reviews discrete financial information at
this operating segment level. The principal activities of each of these Sectors are described in the Strategic Report
on pages 24 to 35. Sector revenue represents revenue from external customers; there is no material inter-Sector
revenue. Sector results, assets and liabilities include items directly attributable to a Sector, as well as those that
can be allocated on a reasonable basis.
Sector assets exclude cash and cash equivalents, deferred tax assets, acquisition related assets and corporate assets
that cannot be allocated on a reasonable basis to a business Sector. Sector liabilities exclude borrowings (other than
lease liabilities), retirement benefit obligations, deferred tax liabilities, acquisition liabilities and corporate liabilities
that cannot be allocated on a reasonable basis to a business Sector. These items are shown collectively in the
following analysis as \u201cunallocated assets\u201d and \u201cunallocated liabilities\u201d, respectively.
Life Sciences Seals Controls Corporate Group
2023
\u00a3m
2022
\u00a3m
2023
\u00a3m
2022
\u00a3m
2023
\u00a3m
2022
\u00a3m
2023
\u00a3m
2022
\u00a3m
2023
\u00a3m
2022
\u00a3m
Revenue \u2013 existing 212.0 188.6 387.7 331.4 550.2 492.8 \u2013 \u2013 1,149.9 1,012.8
Revenue \u2013 acquisitions 0.9 \u2013 31.3 \u2013 18.2 \u2013 \u2013 \u2013 50.4 \u2013
Revenue 212.9 188.6 419.0 331.4 568.4 492.8 \u2013 \u2013 1,200.3 1,012.8
Adjusted operating profit \u2013 existing 43.1 41.0 72.2 62.6 131.9 105.8 (21.8) (18.2) 225.4 191.2
Adjusted operating profit \u2013 acquisitions 0.1 \u2013 6.8 \u2013 4.7 \u2013 \u2013 \u2013 11.6 \u2013
Adjusted operating profit 43.2 41.0 79.0 62.6 136.6 105.8 (21.8) (18.2) 237.0 191.2
Acquisition related and other charges (6.8) 1.5 (23.2) (16.6) (23.7) (30.5) \u2013 (1.3) (53.7) (46.9)
Operating profit 36.4 42.5 55.8 46.0 112.9 75.3 (21.8) (19.5) 183.3 144.3
Operating assets 75.2 74.0 264.1 207.5 214.9 211.5 \u2013 \u2013 554.2 493.0
Goodwill 102.4 106.2 169.4 125.2 167.3 140.9 \u2013 \u2013 439.1 372.3
Acquisition intangible assets 66.5 74.9 195.4 100.2 258.2 279.9 \u2013 \u2013 520.1 455.0
244.1 255.1 628.9 432.9 640.4 632.3 \u2013 \u2013 1,513.4 1,320.3
Unallocated assets:
\u2013 Deferred tax assets 0.2 0.2 0.2 0.2
\u2013 Cash and cash equivalents 62.4 41.7 62.4 41.7
\u2013 Acquisition related assets 3.0 1.8 3.0 1.8
\u2013 Retirement benefit obligations 6.8 6.4 6.8 6.4
\u2013 Corporate assets 3.5 8.6 3.5 8.6
Total assets 244.1 255.1 628.9 432.9 640.4 632.3 75.9 58.7 1,589.3 1,379.0
Operating liabilities (43.3) (41.7) (119.6) (103.3) (96.1) (92.6) \u2013 \u2013 (259.0) (237.6)
Unallocated liabilities:
\u2013 Deferred tax liabilities (58.6) (38.4) (58.6) (38.4)
\u2013 Retirement benefit obligations (0.3) \u2013 (0.3) \u2013
\u2013 Acquisition related liabilities (22.6) (31.4) (22.6) (31.4)
\u2013 Corporate liabilities (29.7) (32.8) (29.7) (32.8)
\u2013 Borrowings (317.1) (370.6) (317.1) (370.6)
Total liabilities (43.3) (41.7) (119.6) (103.3) (96.1) (92.6) (428.3) (473.2) (687.3) (710.8)
Net assets/(liabilities) 200.8 213.4 509.3 329.6 544.3 539.7 (352.4) (414.5) 902.0 668.2
Other Sector information
Life Sciences Seals Controls Corporate Group
2023
\u00a3m
2022
\u00a3m
2023
\u00a3m
2022
\u00a3m
2023
\u00a3m
2022
\u00a3m
2023
\u00a3m
2022
\u00a3m
2023
\u00a3m
2022
\u00a3m
Capital expenditure 7.9 8.0 9.0 3.7 5.9 2.7 0.3 0.9 23.1 15.3
Depreciation and amortisation 4.0 2.9 5.0 3.5 4.6 4.6 0.2 0.2 13.8 11.2
Revenue recognition
\u2013 immediately on sale 198.9 176.4 399.6 315.6 563.0 492.8 \u2013 \u2013 1,161.5 984.8
\u2013 over a period of time 14.0 12.2 19.4 15.8 5.4 \u2013 \u2013 \u2013 38.8 28.0
212.9 188.6 419.0 331.4 568.4 492.8 \u2013 \u2013 1,200.3 1,012.8
Accrued income (\u201ccontract assets\u201d) at 30 September 2023 of \u00a31.0m (2022: \u00a30.1m) and deferred revenue (\u201ccontract
liabilities\u201d) of \u00a33.1m at 30 September 2023 (2022: \u00a33.5m) are included in trade and other receivables (note 16) and
trade and other payables (note 17), respectively.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-387": {
"value": "4. GEOGRAPHIC SEGMENT ANALYSIS BY ORIGIN
Revenue Adjusted operating profit Non-current assets
1
Trading capital employed Capital expenditure
2023
\u00a3m
2022
\u00a3m
2023
\u00a3m
2022
\u00a3m
2023
\u00a3m
2022
\u00a3m
2023
\u00a3m
2022
\u00a3m
2023
\u00a3m
2022
\u00a3m
United Kingdom 267.1 209.7 28.8 21.0 207.3 193.6 195.0 202.2 9.3 3.4
Rest of Europe 210.3 166.7 34.5 29.3 308.1 169.1 354.1 179.8 1.6 1.7
USA 537.6 465.5 132.2 104.6 470.0 464.3 567.9 557.2 4.3 8.9
Rest of world 185.3 170.9 41.5 36.3 106.3 112.0 111.2 119.3 7.9 1.3
1,200.3 1,012.8 237.0 191.2 1,091.7 939.0 1,228.2 1,058.5 23.1 15.3
1 Non-current assets excludes deferred tax assets, derivative assets and retirement benefit assets.
The Group has re-presented the prior year geographic segment analysis to reflect USA separately due to the
increasing operations in that territory as this provides more information that is relevant to the users of the
financial statements.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeographicalAreasExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-388": {
"value": "5. GROUP EMPLOYEE COSTS
Average number of employees
2023 2022
Life Sciences 450 423
Seals 1,496 1,174
Controls 1,026 981
Corporate 38 36
Number of employees \u2013 average 3,010 2,614
Number of employees \u2013 year end 3,319 2,909
Group employee costs, including key management
2023
\u00a3m
2022
\u00a3m
Wages and salaries 183.2 154.8
Social security costs 15.1 13.3
Other pension costs 7.6 6.6
Share-based payments 4.1 2.8
210.0 177.5
Key management short-term remuneration, including Directors
2023
\u00a3m
2022
\u00a3m
Salaries and short-term employee benefits 5.4 5.0
Compensation to Directors for loss of office \u2013 0.4
Pension costs 0.2 0.2
Share-based payments 3.0 2.4
8.6 8.0
The Group considers key management personnel as defined in IAS 24 (Related Party Disclosures) to be the Directors
of the Company and the members of the Executive team.
The Executive Directors\u2019 remuneration and their interests in shares of the Company are given on pages 102 to 125
in the Remuneration Committee Report. The charge for share-based payments of \u00a33.0m (2022: \u00a32.4m) relates
to the Group\u2019s PSP, described in the Remuneration Committee Report.
Directors\u2019 short-term remuneration
2023
\u00a3m
2022
\u00a3m
Non-Executive Directors 0.6 0.5
Executive Directors 2.7 2.6
3.3 3.1
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-428": {
"value": "Key management short-term remuneration, including Directors 2023 \u00a3m 2022 \u00a3m Salaries and short-term employee benefits 5.4 5.0 Compensation to Directors for loss of office \u2013 0.4 Pension costs 0.2 0.2 Share-based payments 3.0 2.4 8.6 8.0 The Group considers key management personnel as defined in IAS 24 (Related Party Disclosures) to be the Directors of the Company and the members of the Executive team. The Executive Directors\u2019 remuneration and their interests in shares of the Company are given on pages 102 to 125 in the Remuneration Committee Report. The charge for share-based payments of \u00a33.0m (2022: \u00a32.4m) relates to the Group\u2019s PSP, described in the Remuneration Committee Report. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-389": {
"value": "6. FINANCIAL EXPENSE, NET
2023
\u00a3m
2022
\u00a3m
Interest expense/(income) and similar charges
\u2013 bank facility and commitment fees 1.6 1.0
\u2013 interest income on short term deposits (0.4) (0.1)
\u2013 interest expense on bank borrowings 16.6 7.9
\u2013 notional interest income on the defined benefit pension scheme (note 25) (0.4) \u2013
\u2013 amortisation of capitalised borrowing fees 0.2 0.2
\u2013 interest on lease liabilities 2.8 2.6
Net interest expense and similar charges 20.4 11.6
\u2013 acquisition related finance charges, net 7.3 3.2
Financial expense, net 27.7 14.8
Acquisition related finance charges as adjusted in the Consolidated Income Statement includes fair value
remeasurements of put options for future minority interest purchases of \u00a31.8m charge (2022: \u00a31.4m charge),
fair value movement and unwind of discount on acquisition liabilities of \u00a30.4m charge (2022: \u00a30.4m charge),
\u00a35.9m charge (2022: \u00a31.4m charge) for the amortisation and write-off of capitalised borrowing fees on acquisition
related borrowings, and interest income on previous disposal of business of \u00a30.8m (2022: nil). Acquisition related
finance charges are adjusted due to their consistent nature with acquisition related and other charges, as defined
in note 28.2.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-470": {
"value": "6. FINANCIAL EXPENSE, NET 2023 \u00a3m 2022 \u00a3m Interest expense/(income) and similar charges \u2013 bank facility and commitment fees 1.6 1.0 \u2013 interest income on short term deposits (0.4) (0.1) \u2013 interest expense on bank borrowings 16.6 7.9 \u2013 notional interest income on the defined benefit pension scheme (note 25) (0.4) \u2013 \u2013 amortisation of capitalised borrowing fees 0.2 0.2 \u2013 interest on lease liabilities 2.8 2.6 Net interest expense and similar charges 20.4 11.6 \u2013 acquisition related finance charges, net 7.3 3.2 Financial expense, net 27.7 14.8 Acquisition related finance charges as adjusted in the Consolidated Income Statement includes fair value remeasurements of put options for future minority interest purchases of \u00a31.8m charge (2022: \u00a31.4m charge), fair value movement and unwind of discount on acquisition liabilities of \u00a30.4m charge (2022: \u00a30.4m charge), \u00a35.9m charge (2022: \u00a31.4m charge) for the amortisation and write-off of capitalised borrowing fees on acquisition related borrowings, and interest income on previous disposal of business of \u00a30.8m (2022: nil). Acquisition related finance charges are adjusted due to their consistent nature with acquisition related and other charges, as defined in note 28.2.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-468": {
"value": "6. FINANCIAL EXPENSE, NET 2023 \u00a3m 2022 \u00a3m Interest expense/(income) and similar charges \u2013 bank facility and commitment fees 1.6 1.0 \u2013 interest income on short term deposits (0.4) (0.1) \u2013 interest expense on bank borrowings 16.6 7.9 \u2013 notional interest income on the defined benefit pension scheme (note 25) (0.4) \u2013 \u2013 amortisation of capitalised borrowing fees 0.2 0.2 \u2013 interest on lease liabilities 2.8 2.6 Net interest expense and similar charges 20.4 11.6 \u2013 acquisition related finance charges, net 7.3 3.2 Financial expense, net 27.7 14.8 Acquisition related finance charges as adjusted in the Consolidated Income Statement includes fair value remeasurements of put options for future minority interest purchases of \u00a31.8m charge (2022: \u00a31.4m charge), fair value movement and unwind of discount on acquisition liabilities of \u00a30.4m charge (2022: \u00a30.4m charge), \u00a35.9m charge (2022: \u00a31.4m charge) for the amortisation and write-off of capitalised borrowing fees on acquisition related borrowings, and interest income on previous disposal of business of \u00a30.8m (2022: nil). Acquisition related finance charges are adjusted due to their consistent nature with acquisition related and other charges, as defined in note 28.2.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-464": {
"value": "6. FINANCIAL EXPENSE, NET 2023 \u00a3m 2022 \u00a3m Interest expense/(income) and similar charges \u2013 bank facility and commitment fees 1.6 1.0 \u2013 interest income on short term deposits (0.4) (0.1) \u2013 interest expense on bank borrowings 16.6 7.9 \u2013 notional interest income on the defined benefit pension scheme (note 25) (0.4) \u2013 \u2013 amortisation of capitalised borrowing fees 0.2 0.2 \u2013 interest on lease liabilities 2.8 2.6 Net interest expense and similar charges 20.4 11.6 \u2013 acquisition related finance charges, net 7.3 3.2 Financial expense, net 27.7 14.8 Acquisition related finance charges as adjusted in the Consolidated Income Statement includes fair value remeasurements of put options for future minority interest purchases of \u00a31.8m charge (2022: \u00a31.4m charge), fair value movement and unwind of discount on acquisition liabilities of \u00a30.4m charge (2022: \u00a30.4m charge), \u00a35.9m charge (2022: \u00a31.4m charge) for the amortisation and write-off of capitalised borrowing fees on acquisition related borrowings, and interest income on previous disposal of business of \u00a30.8m (2022: nil). Acquisition related finance charges are adjusted due to their consistent nature with acquisition related and other charges, as defined in note 28.2.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-452": {
"value": "6. FINANCIAL EXPENSE, NET 2023 \u00a3m 2022 \u00a3m Interest expense/(income) and similar charges \u2013 bank facility and commitment fees 1.6 1.0 \u2013 interest income on short term deposits (0.4) (0.1) \u2013 interest expense on bank borrowings 16.6 7.9 \u2013 notional interest income on the defined benefit pension scheme (note 25) (0.4) \u2013 \u2013 amortisation of capitalised borrowing fees 0.2 0.2 \u2013 interest on lease liabilities 2.8 2.6 Net interest expense and similar charges 20.4 11.6 \u2013 acquisition related finance charges, net 7.3 3.2 Financial expense, net 27.7 14.8 Acquisition related finance charges as adjusted in the Consolidated Income Statement includes fair value remeasurements of put options for future minority interest purchases of \u00a31.8m charge (2022: \u00a31.4m charge), fair value movement and unwind of discount on acquisition liabilities of \u00a30.4m charge (2022: \u00a30.4m charge), \u00a35.9m charge (2022: \u00a31.4m charge) for the amortisation and write-off of capitalised borrowing fees on acquisition related borrowings, and interest income on previous disposal of business of \u00a30.8m (2022: nil). Acquisition related finance charges are adjusted due to their consistent nature with acquisition related and other charges, as defined in note 28.2.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-429": {
"value": "6. FINANCIAL EXPENSE, NET 2023 \u00a3m 2022 \u00a3m Interest expense/(income) and similar charges \u2013 bank facility and commitment fees 1.6 1.0 \u2013 interest income on short term deposits (0.4) (0.1) \u2013 interest expense on bank borrowings 16.6 7.9 \u2013 notional interest income on the defined benefit pension scheme (note 25) (0.4) \u2013 \u2013 amortisation of capitalised borrowing fees 0.2 0.2 \u2013 interest on lease liabilities 2.8 2.6 Net interest expense and similar charges 20.4 11.6 \u2013 acquisition related finance charges, net 7.3 3.2 Financial expense, net 27.7 14.8 Acquisition related finance charges as adjusted in the Consolidated Income Statement includes fair value remeasurements of put options for future minority interest purchases of \u00a31.8m charge (2022: \u00a31.4m charge), fair value movement and unwind of discount on acquisition liabilities of \u00a30.4m charge (2022: \u00a30.4m charge), \u00a35.9m charge (2022: \u00a31.4m charge) for the amortisation and write-off of capitalised borrowing fees on acquisition related borrowings, and interest income on previous disposal of business of \u00a30.8m (2022: nil). Acquisition related finance charges are adjusted due to their consistent nature with acquisition related and other charges, as defined in note 28.2.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-430": {
"value": "7. T A X E X PE N S E
2023
\u00a3m
2022
\u00a3m
Current tax
The tax charge is based on the profit for the year and comprises:
UK corporation tax 10.4 10.0
Overseas tax 31.2 30.8
41.6 40.8
Adjustments in respect of prior year:
UK corporation tax 1.2 (0.2)
Overseas tax 0.1 0.1
Total current tax 42.9 40.7
Deferred tax
The net deferred tax credit based on the origination and reversal of timing differences comprises:
United Kingdom (2.7) (3.1)
Overseas (2.9) (3.5)
Total deferred tax (5.6) (6.6)
Total tax on profit for the year 37.3 34.1
In addition to the above credit for deferred tax included in the Consolidated Income Statement, a deferred tax
credit relating to the retirement benefit scheme and cash flow hedges of \u00a30.7m was recognised in the Consolidated
Statement of Comprehensive Income (2022: \u00a33.9m charge). A further \u00a30.5m was credited (2022: \u00a30.4m) to the
Consolidated Statement of Changes in Equity.
14. DEFERRED TAX The movement on the net deferred tax liability is as follows: 2023 \u00a3m 2022 \u00a3m At 1 October (38.2) (21.9) Credited to the income statement (note 7) 5.6 6.6 Acquisitions and disposals (note 22) (26.9) (17.6) Accounted for in Other Comprehensive Income or directly in Equity 0.7 (3.9) Exchange adjustments 0.4 (1.4) At 30 September (58.4) (38.2) Deferred tax assets and liabilities are only offset where there is a legally enforceable right of offset and there is an intention to settle the balances on a net basis. Assets Liabilities Net 2023 \u00a3m 2022 \u00a3m 2023 \u00a3m 2022 \u00a3m 2023 \u00a3m 2022 \u00a3m Property, plant and equipment - 0.1 (7.4) (5.8) (7.4) (5.7) Goodwill and intangible assets - \u2013 (63.4) (42.0) (63.4) (42.0) Retirement benefit assets/obligations 0.1 \u2013 (1.4) (1.0) (1.3) (1.0) Inventories 3.4 3.1 (0.1) (0.1) 3.3 3.0 Share-based payments 2.0 1.4 - \u2013 2.0 1.4 Trading losses - \u2013 - \u2013 - \u2013 Leases 1.6 1.2 - \u2013 1.6 1.2 Other temporary differences 7.1 5.1 (0.3) (0.2) 6.8 4.9 14.2 10.9 (72.6) (49.1) (58.4) (38.2) Deferred tax offset (14.0) (10.7) 14.0 10.7 - \u2013 0.2 0.2 (58.6) (38.4) (58.4) (38.2) No deferred tax has been provided on unremitted earnings of overseas Group companies as the Group controls the dividend policies of its subsidiaries. Unremitted earnings may be liable to overseas withholding tax (after allowing for double taxation relief) if they were to be distributed as dividends. The aggregate amount for which deferred tax has not been recognised in respect of unremitted earnings from overseas businesses of \u00a3208.7m (2022: \u00a3184.9m) was \u00a310.5m (2022: \u00a39.3m).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-390": {
"value": "7. T A X E X PE N S E 2023 \u00a3m 2022 \u00a3m Current tax The tax charge is based on the profit for the year and comprises: UK corporation tax 10.4 10.0 Overseas tax 31.2 30.8 41.6 40.8 Adjustments in respect of prior year: UK corporation tax 1.2 (0.2) Overseas tax 0.1 0.1 Total current tax 42.9 40.7 Deferred tax The net deferred tax credit based on the origination and reversal of timing differences comprises: United Kingdom (2.7) (3.1) Overseas (2.9) (3.5) Total deferred tax (5.6) (6.6) Total tax on profit for the year 37.3 34.1 In addition to the above credit for deferred tax included in the Consolidated Income Statement, a deferred tax credit relating to the retirement benefit scheme and cash flow hedges of \u00a30.7m was recognised in the Consolidated Statement of Comprehensive Income (2022: \u00a33.9m charge). A further \u00a30.5m was credited (2022: \u00a30.4m) to the Consolidated Statement of Changes in Equity. Factors affecting the tax charge for the year
The difference between the total tax charge calculated by applying the effective blended rate of UK corporation tax
of 22.0% to the profit before tax of \u00a3155.6m and the amount set out above is as follows:
2023
\u00a3m
2022
\u00a3m
Profit before tax 155.6 129.5
Tax on profit at UK effective corporation tax rate of 22.0% (2022: 19.0%) 34.2 24.6
Effects of:
higher tax rates on overseas earnings 3.8 6.7
adjustments in respect of UK and Overseas corporation tax in prior years 1.3 (0.1)
other permanent differences (2.0) 2.9
Total tax on profit for the year 37.3 34.1
Tax effect on adjusting items 14.7 10.9
Adjusted tax expense 52.0 45.0
The tax adjustment in the consolidated income statement of \u00a314.7m (2022: \u00a310.9m) reflects the tax effect
of the acquisition related and other charges, and acquisition related finance charges.
The Group earns its profits in the UK and overseas. The Group prepares its consolidated financial statements for
the year to 30 September and the blended statutory tax rate for UK corporation tax in respect of the year ended
30 September 2023 was 22.0% (2022: 19.0%) and this rate has been used for tax on profit in the above reconciliation.
The Group\u2019s net overseas tax rate is higher than that in the UK, primarily because profits earned in the US,
Canada, Germany and Australia are taxed at higher rates than the UK. The UK deferred tax assets and liabilities at
30 September 2023 have been calculated by reference to the UK corporation tax rate of 25.0% (2022: 25.0%).
At 30 September 2023, the Group had outstanding tax liabilities of \u00a316.6m (2022: \u00a311.8m). These amounts are
expected to be paid within the next financial year.
During 2021, the OECD published a framework for the introduction of a global minimum effective tax rate of
15%, applicable to large multinational groups. The legislation implementing these \u2018Pillar Two\u2019 rules in the UK was
substantively enacted on 20 June 2023 and will apply to the Group from the financial year ending 30 September
2025 onwards. The Group is reviewing the legislation and monitoring the implementation of the rules outside of the
UK to understand the potential impact. We have applied the temporary exception under IAS 12 from the requirement
to recognise and disclose deferred taxes arising from the implementation of the Pillar Two rules.
14. DEFERRED TAX
The movement on the net deferred tax liability is as follows:
2023
\u00a3m
2022
\u00a3m
At 1 October (38.2) (21.9)
Credited to the income statement (note 7) 5.6 6.6
Acquisitions and disposals (note 22) (26.9) (17.6)
Accounted for in Other Comprehensive Income or directly in Equity 0.7 (3.9)
Exchange adjustments 0.4 (1.4)
At 30 September (58.4) (38.2)
Deferred tax assets and liabilities are only offset where there is a legally enforceable right of offset and there
is an intention to settle the balances on a net basis.
Assets Liabilities Net
2023
\u00a3m
2022
\u00a3m
2023
\u00a3m
2022
\u00a3m
2023
\u00a3m
2022
\u00a3m
Property, plant and equipment - 0.1 (7.4) (5.8) (7.4) (5.7)
Goodwill and intangible assets - \u2013 (63.4) (42.0) (63.4) (42.0)
Retirement benefit assets/obligations 0.1 \u2013 (1.4) (1.0) (1.3) (1.0)
Inventories 3.4 3.1 (0.1) (0.1) 3.3 3.0
Share-based payments 2.0 1.4 - \u2013 2.0 1.4
Trading losses - \u2013 - \u2013 - \u2013
Leases 1.6 1.2 - \u2013 1.6 1.2
Other temporary differences 7.1 5.1 (0.3) (0.2) 6.8 4.9
14.2 10.9 (72.6) (49.1) (58.4) (38.2)
Deferred tax offset (14.0) (10.7) 14.0 10.7 - \u2013
0.2 0.2 (58.6) (38.4) (58.4) (38.2)
No deferred tax has been provided on unremitted earnings of overseas Group companies as the Group controls the
dividend policies of its subsidiaries. Unremitted earnings may be liable to overseas withholding tax (after allowing for
double taxation relief) if they were to be distributed as dividends. The aggregate amount for which deferred tax has
not been recognised in respect of unremitted earnings from overseas businesses of \u00a3208.7m (2022: \u00a3184.9m) was
\u00a310.5m (2022: \u00a39.3m).
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-391": {
"value": "8. DIVIDENDS
2023
pence per
share
2022
pence
per share
2023
\u00a3m
2022
\u00a3m
Interim dividend, paid in June 16.5 15.0 22.1 18.7
Final dividend of the prior year, paid in February 38.8 30.1 48.4 37.5
55.3 45.1 70.5 56.2
The Directors have proposed a final dividend in respect of the current year of 40.0p per share (2022: 38.8p), which
will be paid on 2 February 2024 subject to approval by shareholders at the Annual General Meeting (AGM) on
17 January 2024. The total dividend for the current year, subject to approval of the final dividend, will be 56.5p per
share (2022: 53.8p).
During the year, the Directors became aware that approximately \u00a32.5m of the FY21 interim dividend declared on
17 May 2021 was paid other than in accordance with the technical requirements of the Companies Act 2006. This
was because interim accounts had not been filed at Companies House prior to the declaration of the dividend.
It is intended that this technical issue, which has no impact on the Company's financial position, be ratified by a
shareholders\u2019 resolution to be proposed at the Annual General Meeting to be held on 17 January 2024. The approach
that the Company is proposing with regard to this matter is consistent with the approach taken by other UK quoted
and listed companies that have, similarly, made distributions otherwise than in accordance with the Act. Further
information can be found in the Parent Company Statement of Changes in Equity on page 181.
The Diploma PLC Employee Benefit Trust holds 67,431 (2022: 71,033) shares, which are ineligible for dividends.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDividendsExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-392": {
"value": "9. EARNINGS PER SHARE
Basic and diluted earnings per share
Basic earnings per ordinary 5p share is calculated on the basis of the weighted average number of ordinary shares
in issue during the year of 129,675,581 (2022: 124,533,060) and the profit for the year attributable to shareholders
of \u00a3117.7m (2022: \u00a394.7m). Basic earnings per share is 90.8p (2022: 76.1p). Diluted earnings per share is 90.4p
(2022: 75.9p) and is based on the average number of ordinary shares (which includes any potentially dilutive shares)
of 130,260,868 (2022: 124,855,007).
An equity placing was completed in March 2023, resulting in the issuance of 9,350,965 (7.5% increase) of 5p ordinary
shares at a share price of 2,525 pence per placing share, with corresponding fees of \u00a34.2m.
Further description of the Company\u2019s share capital is set out in note (E) to the Parent Company Financial Statements
on page 183.
Adjusted earnings per share
Adjusted EPS, which is defined in note 28, is 126.5p (2022: 107.5p).
2023
pence per
share
Basic
2023
pence per
share
Diluted
2022
pence
per share
Basic
2022
pence
per share
Diluted
2023
\u00a3m
2022
\u00a3m
Profit before tax 155.6 129.5
Tax expense (37.3) (34.1)
Minority interests (0.6) (0.7)
Earnings for the year attributable to shareholders of the
Company 90.8 90.4 76.1 75.9 117.7 94.7
Acquisition related and other charges and acquisition related
finance charges, net of tax 35.7 35.5 31.4 31.4 46.3 39.2
Adjusted earnings 126.5 125.9 107.5 107.3 164.0 133.9
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-393": {
"value": "10. GOODWILL
Life Sciences
\u00a3m
Seals
\u00a3m
Controls
\u00a3m
Total
\u00a3m
At 1 October 2021 81.4 60.0 119.3 260.7
Acquisitions 19.0 56.8 5.2 81.0
Exchange adjustments 5.8 8.4 16.4 30.6
At 30 September 2022 106.2 125.2 140.9 372.3
Acquisitions 1.3 48.1 39.5 88.9
Disposals \u2013 \u2013 (4.3) (4.3)
Exchange adjustments (5.1) (3.9) (8.8) (17.8)
At 30 September 2023 102.4 169.4 167.3 439.1
The Group tests goodwill for impairment at least once a year. For the purposes of impairment testing, goodwill is
allocated to each of the Group\u2019s three cash-generating units (\"CGUs\"), which are the three operating Sectors: Life
Sciences; Seals; and Controls. This represents the lowest level within the Group at which goodwill is monitored by
management and reflects the Group\u2019s strategy of acquiring businesses to drive synergies across a Sector, rather than
within an individual business. The impairment test requires a \u2018value in use\u2019 valuation to be prepared for each Sector
using discounted cash flow forecasts. The cash flow forecasts are based on a combination of annual budgets
prepared by each business and the Group\u2019s strategic plan.
The key assumptions used to prepare the cash flow forecasts relate to operating margins, revenue growth rates,
the discount rates and climate related risks. The operating margins are assumed to remain sustainable, which is
supported by historical experience; revenue growth rates generally approximate to the average rates for the markets
in which the business operates, unless there are particular factors relevant to a business. The cash flow forecasts use
the budgeted figures for FY24, and then the three-year strategy cash flows for the next two years. From year four
onwards a long-term growth rate of 2% is utilised.
The cash flow forecasts are discounted to determine a current valuation using market derived pre-tax discount rates;
Life Sciences 13.2% (2022: 13.9%), Seals 13.3% (2022: 13.8%) and Controls 13.2% (2022: 13.8%). The equivalent
post-tax discount rates for FY23 are: Life Sciences 10.0% (2022: 10.4%), Seals 10.1% (2022: 10.3%) and Controls
10.0% (2022: 10.3%). These rates are based on the characteristics of lower risk, non-technically driven, distribution
businesses operating generally in well-developed markets and with robust capital structures.
Based on the criteria set out above, no impairment in the value of goodwill in the CGUs was identified.
The Directors have also carried out sensitivity analysis on the key assumptions noted above to determine whether
a \u2018reasonably possible adverse change\u2019 in any of these assumptions, including the net financial impact of climate
related risks and opportunities, would result in an impairment of goodwill. The analysis indicates that a \u2018reasonably
possible adverse change\u2019 would not give rise to an impairment charge to goodwill in any of the three CGUs.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-431": {
"value": "10. GOODWILL Life Sciences \u00a3m Seals \u00a3m Controls \u00a3m Total \u00a3m At 1 October 2021 81.4 60.0 119.3 260.7 Acquisitions 19.0 56.8 5.2 81.0 Exchange adjustments 5.8 8.4 16.4 30.6 At 30 September 2022 106.2 125.2 140.9 372.3 Acquisitions 1.3 48.1 39.5 88.9 Disposals \u2013 \u2013 (4.3) (4.3) Exchange adjustments (5.1) (3.9) (8.8) (17.8) At 30 September 2023 102.4 169.4 167.3 439.1 The Group tests goodwill for impairment at least once a year. For the purposes of impairment testing, goodwill is allocated to each of the Group\u2019s three cash-generating units (\"CGUs\"), which are the three operating Sectors: Life Sciences; Seals; and Controls. This represents the lowest level within the Group at which goodwill is monitored by management and reflects the Group\u2019s strategy of acquiring businesses to drive synergies across a Sector, rather than within an individual business. The impairment test requires a \u2018value in use\u2019 valuation to be prepared for each Sector using discounted cash flow forecasts. The cash flow forecasts are based on a combination of annual budgets prepared by each business and the Group\u2019s strategic plan. The key assumptions used to prepare the cash flow forecasts relate to operating margins, revenue growth rates, the discount rates and climate related risks. The operating margins are assumed to remain sustainable, which is supported by historical experience; revenue growth rates generally approximate to the average rates for the markets in which the business operates, unless there are particular factors relevant to a business. The cash flow forecasts use the budgeted figures for FY24, and then the three-year strategy cash flows for the next two years. From year four onwards a long-term growth rate of 2% is utilised. The cash flow forecasts are discounted to determine a current valuation using market derived pre-tax discount rates; Life Sciences 13.2% (2022: 13.9%), Seals 13.3% (2022: 13.8%) and Controls 13.2% (2022: 13.8%). The equivalent post-tax discount rates for FY23 are: Life Sciences 10.0% (2022: 10.4%), Seals 10.1% (2022: 10.3%) and Controls 10.0% (2022: 10.3%). These rates are based on the characteristics of lower risk, non-technically driven, distribution businesses operating generally in well-developed markets and with robust capital structures. Based on the criteria set out above, no impairment in the value of goodwill in the CGUs was identified. The Directors have also carried out sensitivity analysis on the key assumptions noted above to determine whether a \u2018reasonably possible adverse change\u2019 in any of these assumptions, including the net financial impact of climate related risks and opportunities, would result in an impairment of goodwill. The analysis indicates that a \u2018reasonably possible adverse change\u2019 would not give rise to an impairment charge to goodwill in any of the three CGUs. 11. ACQUISITION AND OTHER INTANGIBLE ASSETS
Customer
relationships
\u00a3m
Supplier
relationships
\u00a3m
Trade names,
brands and
databases
\u00a3m
Technology
\u00a3m
Total
acquisition
intangible
assets
\u00a3m
Other
intangible
assets
\u00a3m
Cost
At 1 October 2021 392.4 28.8 41.5 \u2013 462.7 7.6
Additions \u2013 \u2013 \u2013 \u2013 \u2013 1.0
Acquisitions 96.2 \u2013 3.7 \u2013 99.9 0.8
Disposals \u2013 \u2013 \u2013 \u2013 \u2013 (1.1)
Exchange adjustments 59.3 2.1 8.5 \u2013 69.9 1.0
At 30 September 2022 547.9 30.9 53.7 \u2013 632.5 9.3
Additions \u2013 \u2013 \u2013 \u2013 \u2013 1.5
Acquisitions 137.3 \u2013 6.2 0.8 144.3 \u2013
Disposals (1.1) \u2013 \u2013 \u2013 (1.1) (0.1)
Transfers \u2013 \u2013 \u2013 \u2013 \u2013 (0.3)
Exchange adjustments (30.2) (1.6) (4.4) (0.1) (36.3) (0.2)
At 30 September 2023 653.9 29.3 55.5 0.7 739.4 10.2
Amortisation
At 1 October 2021 90.8 21.1 5.9 \u2013 117.8 4.2
Acquisitions 3.6 \u2013 0.4 \u2013 4.0 \u2013
Charge for the year 32.0 1.8 4.6 \u2013 38.4 0.8
Disposals \u2013 \u2013 \u2013 \u2013 \u2013 (0.4)
Exchange adjustments 13.7 1.7 1.9 \u2013 17.3 0.6
At 30 September 2022 140.1 24.6 12.8 \u2013 177.5 5.2
Acquisitions 4.1 \u2013 0.2 \u2013 4.3 \u2013
Charge for the year 41.4 1.7 5.5 \u2013 48.6 1.0
Disposals (1.1) \u2013 \u2013 \u2013 (1.1) \u2013
Exchange adjustments (7.8) (1.2) (1.0) \u2013 (10.0) (0.2)
At 30 September 2023 176.7 25.1 17.5 \u2013 219.3 6.0
Net book value
At 30 September 2023 477.2 4.2 38.0 0.7 520.1 4.2
At 30 September 2022 407.8 6.3 40.9 \u2013 455.0 4.1
Acquisition intangible assets relate to items acquired through business combinations which are fair-valued and
amortised over their useful economic lives.
Economic life
Customer relationships 5\u201316 years
Supplier relationships 8\u201310 years
Trade names, brands and databases 5\u201311 years
Technology 5 years
Customer relationships principally relate to: Windy City Wire (\u00a3163.0m \u2013 13 years useful life remaining), DICSA (\u00a392.6m
\u2013 16 years useful life remaining), R&G (\u00a338.0m \u2013 9 years useful life remaining) and VSP (\u00a323.7m \u2013 6 years useful life
remaining). Trade names and brands principally relate to Windy City Wire (\u00a329.6m \u2013 9 years useful life remaining)
and DICSA (\u00a35.9m - 10 years useful life remaining). Technology relates to DICSA (5 years useful life remaining).
Other intangible assets comprise computer software that is separately identifiable from IT equipment and includes
software licences.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-394": {
"value": "11. ACQUISITION AND OTHER INTANGIBLE ASSETS Customer relationships \u00a3m Supplier relationships \u00a3m Trade names, brands and databases \u00a3m Technology \u00a3m Total acquisition intangible assets \u00a3m Other intangible assets \u00a3m Cost At 1 October 2021 392.4 28.8 41.5 \u2013 462.7 7.6 Additions \u2013 \u2013 \u2013 \u2013 \u2013 1.0 Acquisitions 96.2 \u2013 3.7 \u2013 99.9 0.8 Disposals \u2013 \u2013 \u2013 \u2013 \u2013 (1.1) Exchange adjustments 59.3 2.1 8.5 \u2013 69.9 1.0 At 30 September 2022 547.9 30.9 53.7 \u2013 632.5 9.3 Additions \u2013 \u2013 \u2013 \u2013 \u2013 1.5 Acquisitions 137.3 \u2013 6.2 0.8 144.3 \u2013 Disposals (1.1) \u2013 \u2013 \u2013 (1.1) (0.1) Transfers \u2013 \u2013 \u2013 \u2013 \u2013 (0.3) Exchange adjustments (30.2) (1.6) (4.4) (0.1) (36.3) (0.2) At 30 September 2023 653.9 29.3 55.5 0.7 739.4 10.2 Amortisation At 1 October 2021 90.8 21.1 5.9 \u2013 117.8 4.2 Acquisitions 3.6 \u2013 0.4 \u2013 4.0 \u2013 Charge for the year 32.0 1.8 4.6 \u2013 38.4 0.8 Disposals \u2013 \u2013 \u2013 \u2013 \u2013 (0.4) Exchange adjustments 13.7 1.7 1.9 \u2013 17.3 0.6 At 30 September 2022 140.1 24.6 12.8 \u2013 177.5 5.2 Acquisitions 4.1 \u2013 0.2 \u2013 4.3 \u2013 Charge for the year 41.4 1.7 5.5 \u2013 48.6 1.0 Disposals (1.1) \u2013 \u2013 \u2013 (1.1) \u2013 Exchange adjustments (7.8) (1.2) (1.0) \u2013 (10.0) (0.2) At 30 September 2023 176.7 25.1 17.5 \u2013 219.3 6.0 Net book value At 30 September 2023 477.2 4.2 38.0 0.7 520.1 4.2 At 30 September 2022 407.8 6.3 40.9 \u2013 455.0 4.1 Acquisition intangible assets relate to items acquired through business combinations which are fair-valued and amortised over their useful economic lives. Economic life Customer relationships 5\u201316 years Supplier relationships 8\u201310 years Trade names, brands and databases 5\u201311 years Technology 5 years Customer relationships principally relate to: Windy City Wire (\u00a3163.0m \u2013 13 years useful life remaining), DICSA (\u00a392.6m \u2013 16 years useful life remaining), R&G (\u00a338.0m \u2013 9 years useful life remaining) and VSP (\u00a323.7m \u2013 6 years useful life remaining). Trade names and brands principally relate to Windy City Wire (\u00a329.6m \u2013 9 years useful life remaining) and DICSA (\u00a35.9m - 10 years useful life remaining). Technology relates to DICSA (5 years useful life remaining). Other intangible assets comprise computer software that is separately identifiable from IT equipment and includes software licences.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-395": {
"value": "12. PROPERTY, PLANT AND EQUIPMENT
Freehold
properties
\u00a3m
Leasehold
properties
\u00a3m
Plant and
equipment
\u00a3m
Hospital field
equipment
\u00a3m
Total
\u00a3m
Cost
At 1 October 2021 1.9 7.8 46.9 12.8 69.4
Additions \u2013 2.2 5.3 6.8 14.3
Acquisitions of businesses 1.5 2.5 2.7 \u2013 6.7
Disposals \u2013 (0.4) (3.2) (1.4) (5.0)
Exchange adjustments 0.2 1.1 9.5 1.5 12.3
At 30 September 2022 3.6 13.2 61.2 19.7 97.7
Additions 0.3 4.3 9.5 7.5 21.6
Acquisitions of businesses (note 22) - 1.8 4.3 0.1 6.2
Disposals (0.6) (0.9) (2.5) (1.1) (5.1)
Exchange adjustments (0.2) (0.8) (5.2) (1.3) (7.5)
At 30 September 2023 3.1 17.6 67.3 24.9 112.9
Depreciation
At 1 October 2021 0.9 4.0 22.3 6.8 34.0
Charge for the year 0.1 1.0 7.1 2.2 10.4
Disposals \u2013 (0.3) (2.7) (0.7) (3.7)
Exchange adjustments 0.1 0.5 6.0 0.8 7.4
At 30 September 2022 1.1 5.2 32.7 9.1 48.1
Charge for the year 0.1 1.0 7.9 3.8 12.8
Disposals (0.3) (0.3) (1.7) (0.5) (2.8)
Exchange adjustments (0.1) (0.3) (3.3) (0.7) (4.4)
At 30 September 2023 0.8 5.6 35.6 11.7 53.7
Net book value
At 30 September 2023 2.3 12.0 31.7 13.2 59.2
At 30 September 2022 2.5 8.0 28.5 10.6 49.6
Leasehold properties includes \u00a33.2m (2022: \u00a3nil) of assets under construction.
Land included within freehold properties above which is not depreciated is \u00a31.0m (2022: \u00a31.0m).
Capital commitments contracted, but not provided, were \u00a32.2m (2022: \u00a30.2m).
Freehold properties include ca. 150 acres of land at Stamford (the Stamford Land) that comprises mostly farm
land and former quarry land. In the Directors\u2019 opinion, the current fair value of its land at 30 September 2023
is \u00a31.0m (2022: \u00a31.0m) with a book value of \u00a3nil (2022: \u00a3nil).
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-396": {
"value": "13. LEASES \u2013 RIGHT-OF-USE ASSETS AND LEASE LIABILITIES Right-of-use assets Land & buildings \u00a3m Plant & machinery \u00a3m Motor vehicles \u00a3m IT & office equipment \u00a3m Total \u00a3m Cost At 1 October 2021 55.7 0.6 4.2 1.1 61.6 Additions 19.8 0.2 4.9 0.5 25.4 Disposals (1.1) \u2013 (0.9) \u2013 (2.0) Exchange adjustments 6.7 \u2013 0.1 0.1 6.9 At 30 September 2022 81.1 0.8 8.3 1.7 91.9 Additions 24.8 0.1 2.7 0.5 28.1 Disposals (1.3) (0.1) (1.0) (0.1) (2.5) Exchange adjustments (3.7) \u2013 (0.1) (0.1) (3.9) At 30 September 2023 100.9 0.8 9.9 2.0 113.6 Depreciation At 1 October 2021 13.7 0.2 2.3 0.5 16.7 Charge for the year 10.7 0.1 1.5 0.4 12.7 Disposals (0.5) \u2013 (0.8) \u2013 (1.3) Exchange adjustments 1.4 \u2013 \u2013 \u2013 1.4 At 30 September 2022 25.3 0.3 3.0 0.9 29.5 Charge for the year 12.3 0.1 2.0 0.4 14.8 Disposals (0.7) (0.1) (0.5) \u2013 (1.3) Exchange adjustments (0.9) \u2013 \u2013 \u2013 (0.9) At 30 September 2023 36.0 0.3 4.5 1.3 42.1 Net book value At 30 September 2023 64.9 0.5 5.4 0.7 71.5 At 30 September 2022 55.8 0.5 5.3 0.8 62.4 Right-of-use assets represent those assets held under leases which IFRS 16 requires to be capitalised. Lease liabilities The movement on the lease liability is set out below: 2023 \u00a3m 2022 \u00a3m At 1 October 69.1 48.3 Additions 29.7 26.6 Disposals (0.8) (0.9) Lease repayments (16.7) (13.5) Interest on lease liabilities 2.8 2.6 Exchange movements (3.9) 6.0 At 30 September 80.2 69.1 Analysed as: \u00a3m \u00a3m Repayable within one year 15.0 12.7 Repayable after one year 65.2 56.4 Leases of low-value assets and short-term leases are accounted for applying paragraph 6 of IFRS 16. Lease costs of \u00a31.7m (2022: \u00a32.0m) in respect of low-value assets, short-term leases, and variable lease payments not included in the measurement of lease liabilities have been recognised within administration costs. The total cash outflow in respect of leases was \u00a318.4m (2022: \u00a315.5m). ",
"dimensions": {
"concept": "diplomaplc:DisclosureOfRightOfUseAssetsAndLeaseLiabilities",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-432": {
"value": "Lease liabilities
The movement on the lease liability is set out below:
2023
\u00a3m
2022
\u00a3m
At 1 October 69.1 48.3
Additions 29.7 26.6
Disposals (0.8) (0.9)
Lease repayments (16.7) (13.5)
Interest on lease liabilities 2.8 2.6
Exchange movements (3.9) 6.0
At 30 September 80.2 69.1
Analysed as:
\u00a3m \u00a3m
Repayable within one year 15.0 12.7
Repayable after one year 65.2 56.4
Leases of low-value assets and short-term leases are accounted for applying paragraph 6 of IFRS 16. Lease costs
of \u00a31.7m (2022: \u00a32.0m) in respect of low-value assets, short-term leases, and variable lease payments not included
in the measurement of lease liabilities have been recognised within administration costs. The total cash outflow
in respect of leases was \u00a318.4m (2022: \u00a315.5m).
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasePrepaymentsExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-397": {
"value": "15. INVENTORIES
2023
\u00a3m
2022
\u00a3m
Finished goods at 30 September 232.7 217.4
Inventories are stated net of impairment provisions of \u00a326.7m (2022: \u00a324.3m). During the year \u00a34.3m (2022: \u00a34.0m)
was recognised as a charge against cost of sales, comprising the write-down of inventories to net realisable value.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-398": {
"value": "16. TRADE AND OTHER RECEIVABLES
2023
\u00a3m
2022
\u00a3m
Trade receivables 185.3 158.9
Less: loss allowance (10.1) (7.2)
175.2 151.7
Other receivables 9.3 9.8
Prepayments and accrued income 8.6 8.4
At 30 September 193.1 169.9
The maximum exposure to credit risk for trade receivables at 30 September, by currency, was:
2023
\u00a3m
2022
\u00a3m
UK sterling 43.7 41.3
US dollars 73.9 70.1
Canadian dollars 13.1 12.6
Euros 36.9 18.0
Other 17.7 16.9
185.3 158.9
Trade receivables at 30 September, before loss allowance, are analysed as follows:
2023
\u00a3m
2022
\u00a3m
Not past due 143.5 124.9
Past due 31.7 26.8
Receivables impaired 10.1 7.2
185.3 158.9
The ageing of trade receivables classified as past due, with no loss allowance, as at 30 September is as follows:
2023
\u00a3m
2022
\u00a3m
Up to one month past due 25.6 20.7
Between one and two months past due 4.0 4.5
Between two and four months past due 2.1 1.6
31.7 26.8
The movement in the loss allowance for impairment of trade receivables is as follows:
2023
\u00a3m
2022
\u00a3m
At 1 October 7.2 3.6
Charged against profit, net 2.5 3.4
Set up on acquisition 0.9 0.6
Utilised by write-off (0.5) (0.4)
At 30 September 10.1 7.2
Concentrations of credit risk with respect to trade receivables are very limited, reflecting the Group\u2019s customer base
being large and diverse. The Group has a history of low levels of losses in respect of trade receivables. Management
is satisfied that the loss allowance takes into account the historical loss experience and forward-looking expected
credit losses in line with IFRS 9 (Financial Instruments).
As at 30 September 2023, the Group had \u00a39.8m (2022: \u00a3nil) of trade receivables that were covered by credit
insurance in relation to DICSA.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-433": {
"value": "16. TRADE AND OTHER RECEIVABLES 2023 \u00a3m 2022 \u00a3m Trade receivables 185.3 158.9 Less: loss allowance (10.1) (7.2) 175.2 151.7 Other receivables 9.3 9.8 Prepayments and accrued income 8.6 8.4 At 30 September 193.1 169.9 The maximum exposure to credit risk for trade receivables at 30 September, by currency, was: 2023 \u00a3m 2022 \u00a3m UK sterling 43.7 41.3 US dollars 73.9 70.1 Canadian dollars 13.1 12.6 Euros 36.9 18.0 Other 17.7 16.9 185.3 158.9 Trade receivables at 30 September, before loss allowance, are analysed as follows: 2023 \u00a3m 2022 \u00a3m Not past due 143.5 124.9 Past due 31.7 26.8 Receivables impaired 10.1 7.2 185.3 158.9 The ageing of trade receivables classified as past due, with no loss allowance, as at 30 September is as follows: 2023 \u00a3m 2022 \u00a3m Up to one month past due 25.6 20.7 Between one and two months past due 4.0 4.5 Between two and four months past due 2.1 1.6 31.7 26.8 The movement in the loss allowance for impairment of trade receivables is as follows: 2023 \u00a3m 2022 \u00a3m At 1 October 7.2 3.6 Charged against profit, net 2.5 3.4 Set up on acquisition 0.9 0.6 Utilised by write-off (0.5) (0.4) At 30 September 10.1 7.2 Concentrations of credit risk with respect to trade receivables are very limited, reflecting the Group\u2019s customer base being large and diverse. The Group has a history of low levels of losses in respect of trade receivables. Management is satisfied that the loss allowance takes into account the historical loss experience and forward-looking expected credit losses in line with IFRS 9 (Financial Instruments). As at 30 September 2023, the Group had \u00a39.8m (2022: \u00a3nil) of trade receivables that were covered by credit insurance in relation to DICSA.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-399": {
"value": "17. TRADE AND OTHER PAYABLES
2023
\u00a3m
2022
\u00a3m
Trade payables 94.4 96.4
Other payables 31.8 25.8
Other taxes and social security 11.8 11.0
Accruals and deferred income 53.9 56.3
At 30 September 191.9 189.5
The maximum exposure to foreign currency risk for trade payables at 30 September, by currency, was:
2023
\u00a3m
2022
\u00a3m
UK sterling 24.7 24.1
US dollars 36.9 50.2
Canadian dollars 1.7 0.8
Euros 22.9 14.1
Other 8.2 7.2
94.4 96.4
20. OTHER LIABILITIES
2023
\u00a3m
2022
\u00a3m
Future purchases of minority interests 9.2 7.4
Deferred consideration 13.4 24.0
At 30 September 22.6 31.4
Analysed as:
Due within one year 12.7 19.0
Due after one year 9.9 12.4
The movement in the liability for future purchases of minority interests is as follows:
2023
\u00a3m
2022
\u00a3m
At 1 October 7.4 5.2
Minority interest put options arising on acquisition - 1.9
Minority interest put options removed on disposal - (1.2)
Exchange movements - 0.1
Fair value remeasurements 1.8 1.4
At 30 September 9.2 7.4
At 30 September 2023, the Group\u2019s minority interests retained put options to sell their minority interests of 10%
in M Seals, 5% in Techsil, 2% in R&G Fluid Power Group and 5% in Pennine Pneumatic Services.
At 30 September 2023, the estimate of the financial liability to acquire these outstanding minority shareholdings was
reassessed by the Directors, based on their current estimate of the future performance of these businesses and to
reflect foreign exchange rates at 30 September 2023. This led to a remeasurement of the options and the liability
increased by \u00a31.8m (2022: \u00a31.4m increase) reflecting a revised estimate of the future performance of these
businesses and in aggregate, \u00a31.8m (2022: \u00a31.4m) has been debited to the Consolidated Income Statement
in respect of this remeasurement of the liability.
Deferred consideration comprises the following:
1 Oct 2022
\u00a3m
Additions
\u00a3m
Discount
unwind
\u00a3m
Payments
\u00a3m
Revaluation
\u00a3m
Foreign
Exchange
\u00a3m
30 Sep
2023
\u00a3m
Biospecifix 0.3 \u2013 \u2013 (0.3) \u2013 - -
Kungshusen 5.4 - 0.2 (1.7) (3.8) (0.1) -
Techsil 1.2 - 0.1 (1.3) - - -
AHW 4.9 - 0.3 - 0.2 (0.5) 4.9
R&G 8.6 - - (6.3) (1.5) - 0.8
AMG Sealing 0.5 - 0.1 (0.2) - - 0.4
Hydraproducts 0.5 - - (0.2) - - 0.3
ACT 2.3 - - (2.0) - (0.3) -
Silicone Solutions 0.3 - - (0.3) - - -
Eurobond - 0.2 - - - - 0.2
ITG - 0.2 - - - - 0.2
Fluid Power Services - 0.7 0.1 - - - 0.8
Hedley - 2.0 0.1 - (0.8) - 1.3
Valves Online - 0.6 - - - - 0.6
GP&S - 1.4 - - - - 1.4
GM Medical - 0.4 - - - - 0.4
Hex - 1.6 0.1 - - 0.1 1.8
Lantech - 0.3 - - - - 0.3
24.0 7.4 1.0 (12.3) (5.9) (0.8) 13.4
At 30 September 2023, the estimate of the financial liability in relation to outstanding deferred consideration was
reassessed by the Directors, based on their current estimate of the most likely outcome in respect of performance-
based conditions, foreign exchange rates and the latest relevant discount rates as at 30 September 2023.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-434": {
"value": "17. TRADE AND OTHER PAYABLES 2023 \u00a3m 2022 \u00a3m Trade payables 94.4 96.4 Other payables 31.8 25.8 Other taxes and social security 11.8 11.0 Accruals and deferred income 53.9 56.3 At 30 September 191.9 189.5 The maximum exposure to foreign currency risk for trade payables at 30 September, by currency, was: 2023 \u00a3m 2022 \u00a3m UK sterling 24.7 24.1 US dollars 36.9 50.2 Canadian dollars 1.7 0.8 Euros 22.9 14.1 Other 8.2 7.2 94.4 96.4 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-400": {
"value": "18. CASH AND CASH EQUIVALENTS
UK
\u00a3m
US$
\u00a3m
C$
\u00a3m
Euro
\u00a3m
Other
\u00a3m
2023
Total
\u00a3m
UK
\u00a3m
US$
\u00a3m
C$
\u00a3m
Euro
\u00a3m
Other
\u00a3m
2022
Total
\u00a3m
Cash at bank 10.6 12.6 3.2 14.9 10.4 51.7 15.2 7.1 2.3 7.8 6.4 38.8
Short-term deposits 1.0 0.5 0.1 8.6 0.5 10.7 \u2013 0.1 1.8 \u2013 1.0 2.9
At 30 September 11.6 13.1 3.3 23.5 10.9 62.4 15.2 7.2 4.1 7.8 7.4 41.7
The short-term deposits and cash at bank are both interest bearing at rates linked to the UK base rate, or
equivalent rate.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-401": {
"value": "19. FINANCIAL INSTRUMENTS
The Group\u2019s overall management of financial risks is carried out by a central treasury team under policies and
procedures which are reviewed and approved by the Board. The treasury team identifies, evaluates and, where
appropriate, hedges financial risks in close co-operation with the Group\u2019s operating businesses. The treasury
team does not undertake speculative foreign exchange dealings for which there is no underlying exposure.
The Group\u2019s principal financial instruments, other than a number of forward foreign currency and fixed interest
rate contracts, comprise cash and short-term deposits, trade and other receivables and trade and other payables,
borrowings and other liabilities. Trade and other receivables and trade and other payables arise directly from the
Group\u2019s day-to-day operations.
The financial risks to which the Group is exposed are those of credit, liquidity, foreign currency, interest rate and
capital management. An explanation of each of these risks, how the Group manages these risks and an analysis
of sensitivities is set out below.
a) 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; this arises principally from the Group\u2019s trade and other receivables from customers and
from cash balances (including deposits) held with financial institutions.
The Group is exposed to customers ranging from government backed agencies and large public and private
wholesalers, to small privately owned businesses and the underlying local economic risks vary throughout the world.
Trade receivable exposures are managed locally in the operating units where they arise and credit limits are set as
deemed appropriate for each customer.
The Group establishes a loss allowance that represents its estimate of potential losses in respect of specific trade
and other receivables where it is deemed that a receivable may not be recoverable (see below) and considers factors
which may impact risk of default. Where appropriate, we have grouped these receivables with the same overall risk
characteristics. When the receivable is deemed irrecoverable, the provision is written off against the underlying
receivable. During the year, the Group had no significant unrecoverable trade receivables.
Exposure to counterparty credit risk with financial institutions is controlled by the Group treasury team which
establishes and monitors counterparty limits. Centrally managed funds are invested entirely with counterparties
whose credit rating is \u2018A\u2019 or better. There are no significant concentrations of credit risk. There has been no historical
or expected credit loss on cash and cash equivalents.
The Group\u2019s maximum exposure to credit risk was as follows:
Carrying amount
2023
\u00a3m
2022
\u00a3m
Trade receivables 175.2 151.7
Other receivables 9.3 9.8
Cash and cash equivalents 62.4 41.7
At 30 September 246.9 203.2
There is no material difference between the book value of the financial assets and their fair value at each reporting
date. An analysis of the ageing and currency of trade receivables and the associated loss allowance is set out in
note 16. An analysis of cash and cash equivalents is set out in note 18.
Impairment of financial assets
The Group applies the IFRS 9 simplified approach to measuring expected credit losses which uses a lifetime
expected loss allowance for all trade receivables and accrued income.
The expected loss rates are based on the payment profiles of revenues over a period of 48 months ended
30 September 2023 and the corresponding historical credit losses experienced within this period. The historical loss
rates are adjusted to reflect current and forward-looking information including macroeconomic factors by obtaining
and reviewing relevant market data affecting the ability of the customers to settle the receivables.
The Group has identified the current health of the economy (such as market interest rates and growth rates), of the
countries in which it sells its goods to be the most relevant factors and accordingly adjusts the historical loss rates
based on expected changes in these factors. An increase in credit risk is presumed if a debtor is more than 30 days
past due in making a contractual payment. Where objective evidence exists that a trade receivable balance may be
impaired, provision is made for the difference between its carrying amount and the present value of the estimated
cash that will be recovered.
Evidence of impairment may include factors such as a change in credit risk profile of the customer, the customer
being in default on a contract, or the customer entering insolvent administration proceedings. All significant balances
are reviewed individually on a monthly basis for evidence of impairment.
b) Liquidity risk
Liquidity risk is the risk that the Group will not be able to meet its financial obligations as they fall due. The Group
continually monitors net cash and forecasts cash flows to ensure that sufficient resources are available to meet the
Group\u2019s requirements in the short, medium and long term.
On 17 July 2023, the Group entered into a new committed multi-currency revolving credit facility agreement (\"RCF\")
with an aggregate principal amount of \u00a3555.0m. The RCF is due to expire in July 2028 with an option to extend
for two further 12-month periods. The RCF replaced the Group\u2019s previous debt facility agreement which as at
30 September 2022 comprised an RCF with an aggregate principal amount of \u00a3359.7m, an amortising term loan for
an aggregate principal amount of \u00a3114.2m ($127.5m), a bullet term loan for an aggregate principal amount of \u00a359.1m
($66.0m) and a further bullet term loan for an aggregate principal amount of \u00a345.3m.
Additionally, compliance with bank covenants is monitored regularly and during 2023 all bank covenant tests were
complied with. The applicable financial covenants are interest cover and leverage, whereby EBITDA must be at least
4x net finance charges (as defined by the SFA); and the ratio of net debt to EBITDA must not exceed 3.5x.
The Group\u2019s debt facilities are subject to interest at variable rates. During FY22 and FY23, the Group entered into
interest rate swap contracts with the effect of fixing the interest rate on $200.0m (\u00a3163.9m) of debt. The effective
fixed rate debt was 52% of total debt.
The undrawn committed facilities available at 30 September are as follows:
2023
\u00a3m
2022
\u00a3m
Expiring within one year \u2013 \u2013
Expiring after one year 234.1 204.0
The Group\u2019s financial liabilities at 30 September are as follows:
2023
\u00a3m
2022
\u00a3m
Trade payables 94.4 96.4
Other payables 31.8 25.8
Other liabilities 22.6 35.0
Borrowings 317.1 370.6
465.9 527.8
The maturities of the financial liabilities are as follows:
Less than one year 139.1 171.7
One to two years 6.6 48.7
Two to five years 320.2 307.4
465.9 527.8
There is no material difference between the book value of these financial liabilities and their undiscounted value
at each reporting date, nor are they relevant to the Group's reporting.
c) Currency risk
The Group\u2019s principal currency risk comprises translational and transactional risk from its exposure to movements in
US dollars, Canadian dollars and Euros. The transactional exposure arises on trade receivables, trade payables and
cash and cash equivalents and these balances are analysed by currency in notes 16, 17 and 18, respectively.
The Group holds forward foreign exchange contracts in certain of the Group\u2019s businesses to hedge forecast
transactional exposure to movements in the US dollar, Euro, UK Sterling and Swedish Krona. These forward foreign
exchange contracts are classified as cash flow hedges and are stated at fair value. The notional value of forward
contracts as at 30 September 2023 was \u00a368.6m (2022: \u00a335.0m). The net fair value of forward foreign exchange
contracts used as hedges at 30 September 2023 was \u00a30.1m asset (2022: \u00a31.3m asset).
For hedges of foreign currency transactions, the Group enters into hedge relationships where the critical terms of the
hedging instrument match with the terms of the hedged item, ineffectiveness may arise if the timing of the forecast
transaction changes from what was originally estimated, or if there are changes in the credit risk of the derivative
counterparty. The amount removed from Other Comprehensive Income as a result of the maturing of the hedged
instrument and taken to the Consolidated Income Statement in cost of sales during the year was \u00a31.3m debit (2022:
\u00a30.4m debit). The change in the fair value of cash flow hedges taken to Other Comprehensive Income during the year
was \u00a30.1m credit (2022: \u00a31.4m credit).
Management considers that the most significant foreign exchange risk relates to the US dollar, Canadian dollar and
Euro. The Group\u2019s sensitivity to a 10% strengthening in UK sterling against each of these currencies (with all other
variables held constant) is as follows:
2023
\u00a3m
2022
\u00a3m
Decrease in adjusted operating profit (at average rates)
US dollar: UK sterling
13.1 10.3
Canadian dollar: UK sterling 2.8 2.6
Euro: UK sterling 2.5 1.7
Decrease in total equity (at spot rates)
US dollar: UK sterling
11.3 12.6
Canadian dollar: UK sterling 14.2 12.9
Euro: UK sterling 7.0 5.4
d) Interest rate risk
Interest rate risk is the risk that changes in interest rates will affect the Group\u2019s results. The Group\u2019s interest rate risk
arises primarily from its cash funds and borrowings. The Group uses interest rate swaps to hedge a proportion of
the external borrowings. These interest rate swaps are classified as cash flow hedges and are stated at fair value.
The notional value of interest rate swap contracts as at 30 September 2023 was \u00a3163.9m (2022: \u00a389.6m). The net fair
value of interest rate swap contracts used as hedges at 30 September 2023 was \u00a32.3m asset (2022: \u00a33.1m asset) and
is included within Trade and other receivables on the balance sheet. The amount removed from Other Comprehensive
Income as a result of the settlement of interest rate swaps, and taken to the Consolidated Income Statement in
finance costs during the year was a debit of \u00a32.5m (2022: \u00a3nil). The change in the fair value of cash flow hedges
taken to Other Comprehensive Income during the year was \u00a31.7m credit (2022: \u00a33.1m credit).
All cash deposits, held in the UK and overseas, are held on a short-term basis at floating rates or overnight rates,
based on the relevant UK base rate, or equivalent rate. Surplus funds are pooled and deposited with commercial
banks that meet the credit criteria approved by the Board, for periods of between one and six months at rates
that are generally fixed by reference to the relevant UK base rate, or equivalent rate.
An increase of 1% in interest rates would have a ca. \u00a32.4m (2022: \u00a31.4m) impact on adjusted profit before tax.
e) Fair values
There are no material differences between the book value of financial assets and liabilities and their fair value.
The basis for determining fair values are as follows:
Derivatives
Forward exchange contracts are designated as level 2 assets (in the \u2018fair value hierarchy\u2019) and valued at year end
forward rates, adjusted for the forward points to the contract\u2019s value date with gains and losses taken to equity.
No contract\u2019s maturity date is greater than 24 months from the year end.
For hedges of foreign currency transactions, the Group enters into hedge relationships where the critical terms of
the hedging instrument match with the terms of the hedged item, ineffectiveness may arise if the timing of the
forecast transaction changes from what was originally estimated, or if there are changes in the credit risk of the
derivative counterparty.
Interest rate swap contracts are designated as level 2 assets (in the \u2018fair value hierarchy\u2019) and valued at year
end as the net present value of the cash flows using current forward market interest rates, with gains and losses
taken to equity.
The Group enters into interest rate swaps that have similar critical terms as the hedged item, such as reference
rate, payment dates, maturities and notional amount. The Group has established a hedge ratio of 1:1 for the
hedging relationships as the underlying risk of the interest rate swap is identical to the hedged risk component.
The hedge ineffectiveness can arise from differences in timing or cash flows of the hedged item and hedging
instrument, or the counterparties\u2019 credit risk differently impacting the fair value movements of the hedging
instrument and hedged item.
Trade and other receivables/payables
As the receivables/payables have a remaining life of less than one year, the book value is deemed to reflect
the fair value.
Borrowings
The fair value of the borrowings equate to the book value.
Other liabilities
The carrying amount of the items included within note 20 represents a discounted value of the expected liability
which is deemed to reflect the fair value and are designated as level 3 assets (in the \u2018fair value hierarchy\u2019).
f) Capital management risk
The Group\u2019s capital structure comprises the retained earnings reserve (\u00a3424.4m), cash funds (\u00a362.4m) and medium-
term bank borrowing facilities (\u00a3316.8m). The Group\u2019s objective when managing capital is to safeguard its ability
to continue as a going concern and to maintain robust capital ratios to support the development of the business
including executing acquisitions and providing strong returns to shareholders.
In order to maintain or adjust the capital structure, the Group may change the amount of dividends paid
to shareholders, return capital to shareholders, issue new shares or increase bank borrowings.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-435": {
"value": "19. FINANCIAL INSTRUMENTS The Group\u2019s overall management of financial risks is carried out by a central treasury team under policies and procedures which are reviewed and approved by the Board. The treasury team identifies, evaluates and, where appropriate, hedges financial risks in close co-operation with the Group\u2019s operating businesses. The treasury team does not undertake speculative foreign exchange dealings for which there is no underlying exposure. The Group\u2019s principal financial instruments, other than a number of forward foreign currency and fixed interest rate contracts, comprise cash and short-term deposits, trade and other receivables and trade and other payables, borrowings and other liabilities. Trade and other receivables and trade and other payables arise directly from the Group\u2019s day-to-day operations. The financial risks to which the Group is exposed are those of credit, liquidity, foreign currency, interest rate and capital management. An explanation of each of these risks, how the Group manages these risks and an analysis of sensitivities is set out below. a) 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; this arises principally from the Group\u2019s trade and other receivables from customers and from cash balances (including deposits) held with financial institutions. The Group is exposed to customers ranging from government backed agencies and large public and private wholesalers, to small privately owned businesses and the underlying local economic risks vary throughout the world. Trade receivable exposures are managed locally in the operating units where they arise and credit limits are set as deemed appropriate for each customer. The Group establishes a loss allowance that represents its estimate of potential losses in respect of specific trade and other receivables where it is deemed that a receivable may not be recoverable (see below) and considers factors which may impact risk of default. Where appropriate, we have grouped these receivables with the same overall risk characteristics. When the receivable is deemed irrecoverable, the provision is written off against the underlying receivable. During the year, the Group had no significant unrecoverable trade receivables. Exposure to counterparty credit risk with financial institutions is controlled by the Group treasury team which establishes and monitors counterparty limits. Centrally managed funds are invested entirely with counterparties whose credit rating is \u2018A\u2019 or better. There are no significant concentrations of credit risk. There has been no historical or expected credit loss on cash and cash equivalents. The Group\u2019s maximum exposure to credit risk was as follows: Carrying amount 2023 \u00a3m 2022 \u00a3m Trade receivables 175.2 151.7 Other receivables 9.3 9.8 Cash and cash equivalents 62.4 41.7 At 30 September 246.9 203.2 There is no material difference between the book value of the financial assets and their fair value at each reporting date. An analysis of the ageing and currency of trade receivables and the associated loss allowance is set out in note 16. An analysis of cash and cash equivalents is set out in note 18. Impairment of financial assets The Group applies the IFRS 9 simplified approach to measuring expected credit losses which uses a lifetime expected loss allowance for all trade receivables and accrued income. The expected loss rates are based on the payment profiles of revenues over a period of 48 months ended 30 September 2023 and the corresponding historical credit losses experienced within this period. The historical loss rates are adjusted to reflect current and forward-looking information including macroeconomic factors by obtaining and reviewing relevant market data affecting the ability of the customers to settle the receivables. The Group has identified the current health of the economy (such as market interest rates and growth rates), of the countries in which it sells its goods to be the most relevant factors and accordingly adjusts the historical loss rates based on expected changes in these factors. An increase in credit risk is presumed if a debtor is more than 30 days past due in making a contractual payment. Where objective evidence exists that a trade receivable balance may be impaired, provision is made for the difference between its carrying amount and the present value of the estimated cash that will be recovered. Evidence of impairment may include factors such as a change in credit risk profile of the customer, the customer being in default on a contract, or the customer entering insolvent administration proceedings. All significant balances are reviewed individually on a monthly basis for evidence of impairment. b) Liquidity risk Liquidity risk is the risk that the Group will not be able to meet its financial obligations as they fall due. The Group continually monitors net cash and forecasts cash flows to ensure that sufficient resources are available to meet the Group\u2019s requirements in the short, medium and long term. On 17 July 2023, the Group entered into a new committed multi-currency revolving credit facility agreement (\"RCF\") with an aggregate principal amount of \u00a3555.0m. The RCF is due to expire in July 2028 with an option to extend for two further 12-month periods. The RCF replaced the Group\u2019s previous debt facility agreement which as at 30 September 2022 comprised an RCF with an aggregate principal amount of \u00a3359.7m, an amortising term loan for an aggregate principal amount of \u00a3114.2m ($127.5m), a bullet term loan for an aggregate principal amount of \u00a359.1m ($66.0m) and a further bullet term loan for an aggregate principal amount of \u00a345.3m. Additionally, compliance with bank covenants is monitored regularly and during 2023 all bank covenant tests were complied with. The applicable financial covenants are interest cover and leverage, whereby EBITDA must be at least 4x net finance charges (as defined by the SFA); and the ratio of net debt to EBITDA must not exceed 3.5x. The Group\u2019s debt facilities are subject to interest at variable rates. During FY22 and FY23, the Group entered into interest rate swap contracts with the effect of fixing the interest rate on $200.0m (\u00a3163.9m) of debt. The effective fixed rate debt was 52% of total debt. The undrawn committed facilities available at 30 September are as follows: 2023 \u00a3m 2022 \u00a3m Expiring within one year \u2013 \u2013 Expiring after one year 234.1 204.0 The Group\u2019s financial liabilities at 30 September are as follows: 2023 \u00a3m 2022 \u00a3m Trade payables 94.4 96.4 Other payables 31.8 25.8 Other liabilities 22.6 35.0 Borrowings 317.1 370.6 465.9 527.8 The maturities of the financial liabilities are as follows: Less than one year 139.1 171.7 One to two years 6.6 48.7 Two to five years 320.2 307.4 465.9 527.8 There is no material difference between the book value of these financial liabilities and their undiscounted value at each reporting date, nor are they relevant to the Group's reporting. c) Currency risk The Group\u2019s principal currency risk comprises translational and transactional risk from its exposure to movements in US dollars, Canadian dollars and Euros. The transactional exposure arises on trade receivables, trade payables and cash and cash equivalents and these balances are analysed by currency in notes 16, 17 and 18, respectively. The Group holds forward foreign exchange contracts in certain of the Group\u2019s businesses to hedge forecast transactional exposure to movements in the US dollar, Euro, UK Sterling and Swedish Krona. These forward foreign exchange contracts are classified as cash flow hedges and are stated at fair value. The notional value of forward contracts as at 30 September 2023 was \u00a368.6m (2022: \u00a335.0m). The net fair value of forward foreign exchange contracts used as hedges at 30 September 2023 was \u00a30.1m asset (2022: \u00a31.3m asset). For hedges of foreign currency transactions, the Group enters into hedge relationships where the critical terms of the hedging instrument match with the terms of the hedged item, ineffectiveness may arise if the timing of the forecast transaction changes from what was originally estimated, or if there are changes in the credit risk of the derivative counterparty. The amount removed from Other Comprehensive Income as a result of the maturing of the hedged instrument and taken to the Consolidated Income Statement in cost of sales during the year was \u00a31.3m debit (2022: \u00a30.4m debit). The change in the fair value of cash flow hedges taken to Other Comprehensive Income during the year was \u00a30.1m credit (2022: \u00a31.4m credit). Management considers that the most significant foreign exchange risk relates to the US dollar, Canadian dollar and Euro. The Group\u2019s sensitivity to a 10% strengthening in UK sterling against each of these currencies (with all other variables held constant) is as follows: 2023 \u00a3m 2022 \u00a3m Decrease in adjusted operating profit (at average rates) US dollar: UK sterling 13.1 10.3 Canadian dollar: UK sterling 2.8 2.6 Euro: UK sterling 2.5 1.7 Decrease in total equity (at spot rates) US dollar: UK sterling 11.3 12.6 Canadian dollar: UK sterling 14.2 12.9 Euro: UK sterling 7.0 5.4 d) Interest rate risk Interest rate risk is the risk that changes in interest rates will affect the Group\u2019s results. The Group\u2019s interest rate risk arises primarily from its cash funds and borrowings. The Group uses interest rate swaps to hedge a proportion of the external borrowings. These interest rate swaps are classified as cash flow hedges and are stated at fair value. The notional value of interest rate swap contracts as at 30 September 2023 was \u00a3163.9m (2022: \u00a389.6m). The net fair value of interest rate swap contracts used as hedges at 30 September 2023 was \u00a32.3m asset (2022: \u00a33.1m asset) and is included within Trade and other receivables on the balance sheet. The amount removed from Other Comprehensive Income as a result of the settlement of interest rate swaps, and taken to the Consolidated Income Statement in finance costs during the year was a debit of \u00a32.5m (2022: \u00a3nil). The change in the fair value of cash flow hedges taken to Other Comprehensive Income during the year was \u00a31.7m credit (2022: \u00a33.1m credit). All cash deposits, held in the UK and overseas, are held on a short-term basis at floating rates or overnight rates, based on the relevant UK base rate, or equivalent rate. Surplus funds are pooled and deposited with commercial banks that meet the credit criteria approved by the Board, for periods of between one and six months at rates that are generally fixed by reference to the relevant UK base rate, or equivalent rate. An increase of 1% in interest rates would have a ca. \u00a32.4m (2022: \u00a31.4m) impact on adjusted profit before tax. e) Fair values There are no material differences between the book value of financial assets and liabilities and their fair value. The basis for determining fair values are as follows: Derivatives Forward exchange contracts are designated as level 2 assets (in the \u2018fair value hierarchy\u2019) and valued at year end forward rates, adjusted for the forward points to the contract\u2019s value date with gains and losses taken to equity. No contract\u2019s maturity date is greater than 24 months from the year end. For hedges of foreign currency transactions, the Group enters into hedge relationships where the critical terms of the hedging instrument match with the terms of the hedged item, ineffectiveness may arise if the timing of the forecast transaction changes from what was originally estimated, or if there are changes in the credit risk of the derivative counterparty. Interest rate swap contracts are designated as level 2 assets (in the \u2018fair value hierarchy\u2019) and valued at year end as the net present value of the cash flows using current forward market interest rates, with gains and losses taken to equity. The Group enters into interest rate swaps that have similar critical terms as the hedged item, such as reference rate, payment dates, maturities and notional amount. The Group has established a hedge ratio of 1:1 for the hedging relationships as the underlying risk of the interest rate swap is identical to the hedged risk component. The hedge ineffectiveness can arise from differences in timing or cash flows of the hedged item and hedging instrument, or the counterparties\u2019 credit risk differently impacting the fair value movements of the hedging instrument and hedged item. Trade and other receivables/payables As the receivables/payables have a remaining life of less than one year, the book value is deemed to reflect the fair value. Borrowings The fair value of the borrowings equate to the book value. Other liabilities The carrying amount of the items included within note 20 represents a discounted value of the expected liability which is deemed to reflect the fair value and are designated as level 3 assets (in the \u2018fair value hierarchy\u2019). f) Capital management risk The Group\u2019s capital structure comprises the retained earnings reserve (\u00a3424.4m), cash funds (\u00a362.4m) and medium- term bank borrowing facilities (\u00a3316.8m). The Group\u2019s objective when managing capital is to safeguard its ability to continue as a going concern and to maintain robust capital ratios to support the development of the business including executing acquisitions and providing strong returns to shareholders. In order to maintain or adjust the capital structure, the Group may change the amount of dividends paid to shareholders, return capital to shareholders, issue new shares or increase bank borrowings.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-453": {
"value": "a) 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; this arises principally from the Group\u2019s trade and other receivables from customers and from cash balances (including deposits) held with financial institutions. The Group is exposed to customers ranging from government backed agencies and large public and private wholesalers, to small privately owned businesses and the underlying local economic risks vary throughout the world. Trade receivable exposures are managed locally in the operating units where they arise and credit limits are set as deemed appropriate for each customer. The Group establishes a loss allowance that represents its estimate of potential losses in respect of specific trade and other receivables where it is deemed that a receivable may not be recoverable (see below) and considers factors which may impact risk of default. Where appropriate, we have grouped these receivables with the same overall risk characteristics. When the receivable is deemed irrecoverable, the provision is written off against the underlying receivable. During the year, the Group had no significant unrecoverable trade receivables. Exposure to counterparty credit risk with financial institutions is controlled by the Group treasury team which establishes and monitors counterparty limits. Centrally managed funds are invested entirely with counterparties whose credit rating is \u2018A\u2019 or better. There are no significant concentrations of credit risk. There has been no historical or expected credit loss on cash and cash equivalents. The Group\u2019s maximum exposure to credit risk was as follows: Carrying amount 2023 \u00a3m 2022 \u00a3m Trade receivables 175.2 151.7 Other receivables 9.3 9.8 Cash and cash equivalents 62.4 41.7 At 30 September 246.9 203.2 There is no material difference between the book value of the financial assets and their fair value at each reporting date. An analysis of the ageing and currency of trade receivables and the associated loss allowance is set out in note 16. An analysis of cash and cash equivalents is set out in note 18. Impairment of financial assets The Group applies the IFRS 9 simplified approach to measuring expected credit losses which uses a lifetime expected loss allowance for all trade receivables and accrued income. The expected loss rates are based on the payment profiles of revenues over a period of 48 months ended 30 September 2023 and the corresponding historical credit losses experienced within this period. The historical loss rates are adjusted to reflect current and forward-looking information including macroeconomic factors by obtaining and reviewing relevant market data affecting the ability of the customers to settle the receivables. The Group has identified the current health of the economy (such as market interest rates and growth rates), of the countries in which it sells its goods to be the most relevant factors and accordingly adjusts the historical loss rates based on expected changes in these factors. An increase in credit risk is presumed if a debtor is more than 30 days past due in making a contractual payment. Where objective evidence exists that a trade receivable balance may be impaired, provision is made for the difference between its carrying amount and the present value of the estimated cash that will be recovered. Evidence of impairment may include factors such as a change in credit risk profile of the customer, the customer being in default on a contract, or the customer entering insolvent administration proceedings. All significant balances are reviewed individually on a monthly basis for evidence of impairment. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-465": {
"value": "Impairment of financial assets The Group applies the IFRS 9 simplified approach to measuring expected credit losses which uses a lifetime expected loss allowance for all trade receivables and accrued income. The expected loss rates are based on the payment profiles of revenues over a period of 48 months ended 30 September 2023 and the corresponding historical credit losses experienced within this period. The historical loss rates are adjusted to reflect current and forward-looking information including macroeconomic factors by obtaining and reviewing relevant market data affecting the ability of the customers to settle the receivables. The Group has identified the current health of the economy (such as market interest rates and growth rates), of the countries in which it sells its goods to be the most relevant factors and accordingly adjusts the historical loss rates based on expected changes in these factors. An increase in credit risk is presumed if a debtor is more than 30 days past due in making a contractual payment. Where objective evidence exists that a trade receivable balance may be impaired, provision is made for the difference between its carrying amount and the present value of the estimated cash that will be recovered. Evidence of impairment may include factors such as a change in credit risk profile of the customer, the customer being in default on a contract, or the customer entering insolvent administration proceedings. All significant balances are reviewed individually on a monthly basis for evidence of impairment. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-454": {
"value": "b) Liquidity risk Liquidity risk is the risk that the Group will not be able to meet its financial obligations as they fall due. The Group continually monitors net cash and forecasts cash flows to ensure that sufficient resources are available to meet the Group\u2019s requirements in the short, medium and long term. On 17 July 2023, the Group entered into a new committed multi-currency revolving credit facility agreement (\"RCF\") with an aggregate principal amount of \u00a3555.0m. The RCF is due to expire in July 2028 with an option to extend for two further 12-month periods. The RCF replaced the Group\u2019s previous debt facility agreement which as at 30 September 2022 comprised an RCF with an aggregate principal amount of \u00a3359.7m, an amortising term loan for an aggregate principal amount of \u00a3114.2m ($127.5m), a bullet term loan for an aggregate principal amount of \u00a359.1m ($66.0m) and a further bullet term loan for an aggregate principal amount of \u00a345.3m. Additionally, compliance with bank covenants is monitored regularly and during 2023 all bank covenant tests were complied with. The applicable financial covenants are interest cover and leverage, whereby EBITDA must be at least 4x net finance charges (as defined by the SFA); and the ratio of net debt to EBITDA must not exceed 3.5x. The Group\u2019s debt facilities are subject to interest at variable rates. During FY22 and FY23, the Group entered into interest rate swap contracts with the effect of fixing the interest rate on $200.0m (\u00a3163.9m) of debt. The effective fixed rate debt was 52% of total debt. The undrawn committed facilities available at 30 September are as follows: 2023 \u00a3m 2022 \u00a3m Expiring within one year \u2013 \u2013 Expiring after one year 234.1 204.0 The Group\u2019s financial liabilities at 30 September are as follows: 2023 \u00a3m 2022 \u00a3m Trade payables 94.4 96.4 Other payables 31.8 25.8 Other liabilities 22.6 35.0 Borrowings 317.1 370.6 465.9 527.8 The maturities of the financial liabilities are as follows: Less than one year 139.1 171.7 One to two years 6.6 48.7 Two to five years 320.2 307.4 465.9 527.8 There is no material difference between the book value of these financial liabilities and their undiscounted value at each reporting date, nor are they relevant to the Group's reporting. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-455": {
"value": "c) Currency risk The Group\u2019s principal currency risk comprises translational and transactional risk from its exposure to movements in US dollars, Canadian dollars and Euros. The transactional exposure arises on trade receivables, trade payables and cash and cash equivalents and these balances are analysed by currency in notes 16, 17 and 18, respectively. The Group holds forward foreign exchange contracts in certain of the Group\u2019s businesses to hedge forecast transactional exposure to movements in the US dollar, Euro, UK Sterling and Swedish Krona. These forward foreign exchange contracts are classified as cash flow hedges and are stated at fair value. The notional value of forward contracts as at 30 September 2023 was \u00a368.6m (2022: \u00a335.0m). The net fair value of forward foreign exchange contracts used as hedges at 30 September 2023 was \u00a30.1m asset (2022: \u00a31.3m asset). For hedges of foreign currency transactions, the Group enters into hedge relationships where the critical terms of the hedging instrument match with the terms of the hedged item, ineffectiveness may arise if the timing of the forecast transaction changes from what was originally estimated, or if there are changes in the credit risk of the derivative counterparty. The amount removed from Other Comprehensive Income as a result of the maturing of the hedged instrument and taken to the Consolidated Income Statement in cost of sales during the year was \u00a31.3m debit (2022: \u00a30.4m debit). The change in the fair value of cash flow hedges taken to Other Comprehensive Income during the year was \u00a30.1m credit (2022: \u00a31.4m credit). Management considers that the most significant foreign exchange risk relates to the US dollar, Canadian dollar and Euro. The Group\u2019s sensitivity to a 10% strengthening in UK sterling against each of these currencies (with all other variables held constant) is as follows: 2023 \u00a3m 2022 \u00a3m Decrease in adjusted operating profit (at average rates) US dollar: UK sterling 13.1 10.3 Canadian dollar: UK sterling 2.8 2.6 Euro: UK sterling 2.5 1.7 Decrease in total equity (at spot rates) US dollar: UK sterling 11.3 12.6 Canadian dollar: UK sterling 14.2 12.9 Euro: UK sterling 7.0 5.4 d) Interest rate risk Interest rate risk is the risk that changes in interest rates will affect the Group\u2019s results. The Group\u2019s interest rate risk arises primarily from its cash funds and borrowings. The Group uses interest rate swaps to hedge a proportion of the external borrowings. These interest rate swaps are classified as cash flow hedges and are stated at fair value. The notional value of interest rate swap contracts as at 30 September 2023 was \u00a3163.9m (2022: \u00a389.6m). The net fair value of interest rate swap contracts used as hedges at 30 September 2023 was \u00a32.3m asset (2022: \u00a33.1m asset) and is included within Trade and other receivables on the balance sheet. The amount removed from Other Comprehensive Income as a result of the settlement of interest rate swaps, and taken to the Consolidated Income Statement in finance costs during the year was a debit of \u00a32.5m (2022: \u00a3nil). The change in the fair value of cash flow hedges taken to Other Comprehensive Income during the year was \u00a31.7m credit (2022: \u00a33.1m credit). All cash deposits, held in the UK and overseas, are held on a short-term basis at floating rates or overnight rates, based on the relevant UK base rate, or equivalent rate. Surplus funds are pooled and deposited with commercial banks that meet the credit criteria approved by the Board, for periods of between one and six months at rates that are generally fixed by reference to the relevant UK base rate, or equivalent rate. An increase of 1% in interest rates would have a ca. \u00a32.4m (2022: \u00a31.4m) impact on adjusted profit before tax. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-456": {
"value": "e) Fair values There are no material differences between the book value of financial assets and liabilities and their fair value. The basis for determining fair values are as follows: Derivatives Forward exchange contracts are designated as level 2 assets (in the \u2018fair value hierarchy\u2019) and valued at year end forward rates, adjusted for the forward points to the contract\u2019s value date with gains and losses taken to equity. No contract\u2019s maturity date is greater than 24 months from the year end. For hedges of foreign currency transactions, the Group enters into hedge relationships where the critical terms of the hedging instrument match with the terms of the hedged item, ineffectiveness may arise if the timing of the forecast transaction changes from what was originally estimated, or if there are changes in the credit risk of the derivative counterparty. Interest rate swap contracts are designated as level 2 assets (in the \u2018fair value hierarchy\u2019) and valued at year end as the net present value of the cash flows using current forward market interest rates, with gains and losses taken to equity. The Group enters into interest rate swaps that have similar critical terms as the hedged item, such as reference rate, payment dates, maturities and notional amount. The Group has established a hedge ratio of 1:1 for the hedging relationships as the underlying risk of the interest rate swap is identical to the hedged risk component. The hedge ineffectiveness can arise from differences in timing or cash flows of the hedged item and hedging instrument, or the counterparties\u2019 credit risk differently impacting the fair value movements of the hedging instrument and hedged item. Trade and other receivables/payables As the receivables/payables have a remaining life of less than one year, the book value is deemed to reflect the fair value. Borrowings The fair value of the borrowings equate to the book value. Other liabilities The carrying amount of the items included within note 20 represents a discounted value of the expected liability which is deemed to reflect the fair value and are designated as level 3 assets (in the \u2018fair value hierarchy\u2019). ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-466": {
"value": "Derivatives Forward exchange contracts are designated as level 2 assets (in the \u2018fair value hierarchy\u2019) and valued at year end forward rates, adjusted for the forward points to the contract\u2019s value date with gains and losses taken to equity. No contract\u2019s maturity date is greater than 24 months from the year end. For hedges of foreign currency transactions, the Group enters into hedge relationships where the critical terms of the hedging instrument match with the terms of the hedged item, ineffectiveness may arise if the timing of the forecast transaction changes from what was originally estimated, or if there are changes in the credit risk of the derivative counterparty. Interest rate swap contracts are designated as level 2 assets (in the \u2018fair value hierarchy\u2019) and valued at year end as the net present value of the cash flows using current forward market interest rates, with gains and losses taken to equity. The Group enters into interest rate swaps that have similar critical terms as the hedged item, such as reference rate, payment dates, maturities and notional amount. The Group has established a hedge ratio of 1:1 for the hedging relationships as the underlying risk of the interest rate swap is identical to the hedged risk component. The hedge ineffectiveness can arise from differences in timing or cash flows of the hedged item and hedging instrument, or the counterparties\u2019 credit risk differently impacting the fair value movements of the hedging instrument and hedged item. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-457": {
"value": "f) Capital management risk The Group\u2019s capital structure comprises the retained earnings reserve (\u00a3424.4m), cash funds (\u00a362.4m) and medium- term bank borrowing facilities (\u00a3316.8m). The Group\u2019s objective when managing capital is to safeguard its ability to continue as a going concern and to maintain robust capital ratios to support the development of the business including executing acquisitions and providing strong returns to shareholders. In order to maintain or adjust the capital structure, the Group may change the amount of dividends paid to shareholders, return capital to shareholders, issue new shares or increase bank borrowings.",
"dimensions": {
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"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-458": {
"value": "21. MINORITY INTERESTS
\u00a3m
At 1 October 2022 4.7
Acquisition of business 2.5
Minority interest acquired (0.3)
Disposal of business (1.3)
Share of profit 0.7
Dividends paid (0.2)
Exchange adjustments 0.1
At 30 September 2022 6.2
Share of profit 0.6
Dividends paid (0.3)
Exchange adjustments (0.1)
At 30 September 2023 6.4
External shareholders, represented by management in each business, hold a 10% minority interest in M Seals, a 5%
minority interest in Techsil, a 2% minority interest in R&G Fluid Power Group, and a 5% minority interest in Pennine
Pneumatic Services.
",
"dimensions": {
"concept": "diplomaplc:DisclosureOfMinorityInterestsInDipolmaSubsidiaries",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-459": {
"value": "22. ACQUISITIONS AND DISPOSALS OF BUSINESSES
Acquisition of Tennessee Industrial Electronics, LLC
On 6 March 2023, the Group acquired 100% of the share capital of Tennessee Industrial Electronics, LLC (\u201cT.I.E.\u201d),
a distributor of aftermarket parts and repair services into the US industrial automation end market. The total
investment, net of cash acquired was \u00a375.1m ($90.3m).
The provisional fair value of T.I.E.\u2019s net assets acquired excluding acquisition intangibles, related deferred tax and
cash is \u00a310.8m following fair value adjustments of \u00a31.0m. The principal fair value adjustments relate to a net increase
in inventory (\u00a30.2m) and provisions held against trade receivables (\u00a30.4m), recognition of previously unrecognised
liabilities (\u00a30.3m) and write down of property plant and equipment (\u00a30.5m).
Acquisition expenses of \u00a31.5m have been recognised in respect of this transaction in the financial year.
From the date of acquisition to 30 September 2023, T.I.E. contributed \u00a316.6m to revenue and \u00a34.0m to adjusted
operating profit. If it had been acquired at the beginning of the financial year, it would have contributed on a pro
forma basis \u00a328.3m to revenue and \u00a36.9m to adjusted operating profit. However, these amounts should not be
viewed as indicative of the results that would have occurred if T.I.E. had been completed at the beginning of the year.
Acquisition of Distribuidora Internacional Carmen, S.A.U.
On 12 July 2023, the Group acquired 100% of the share capital of Distribuidora Internacional Carmen, S.A.U.
(\u201cDICSA\u201d). DICSA, based in Spain, is engaged in the manufacture and commercialisation of stainless steel fittings
and in the distribution of hydraulic and pneumatic conductions and components. The total investment, net of cash
acquired is \u00a3159.7m (\u20ac186.6m).
The provisional fair value of DICSA\u2019s net assets acquired excluding acquisition intangibles, related deferred tax and
cash is \u00a345.4m following fair value adjustments of \u00a31.4m. The principal fair value adjustments relate to a net increase
in provisions held against inventory (\u00a30.2m) and trade receivables (\u00a30.1m), recognition of previously unrecognised
liabilities (\u00a31.0m) and write down of property plant and equipment (\u00a30.1m).
Acquisition expenses of \u00a32.7m have been recognised in respect of this transaction in the financial year.
From the date of acquisition to 30 September 2023, DICSA contributed \u00a316.5m to revenue and \u00a34.0m to adjusted
operating profit. If it had been acquired at the beginning of the financial year, it would have contributed on a pro
forma basis \u00a379.5m to revenue and \u00a319.2m to adjusted operating profit. However, these amounts should not be
viewed as indicative of the results that would have occurred if DICSA had been completed at the beginning of
the year.
Other acquisitions
The Group completed a further ten acquisitions in the year. This comprised the trade and assets of Shrinktek
Polymers International Limited (\u201cShrinktek\u201d) (11 January 2023), Eurobond Adhesives Limited (\u201cEurobond\u201d) (23 March
2023) and International Technologies Group, LLC (\u201cITG\u201d) (30 March 2023); 100% of the share capital of Fluid Power
Services Limited (\u201cFPS\u201d) (3 October 2022), Hedley DMB Limited (\u201cHedley\u201d) (4 October 2022), Valves Online Limited
(\u201cValves Online\u201d) (14 March 2023), Gaskets, Packings & Seals Enterprises, LLC (\u201cGP&S\u201d) (14 April 2023), GM Medical
Group A/S (\u201cGM Medical\u201d) (11 July 2023), Hex Technology, LLC (\u201cHex\u201d) (17 July 2023) and Lantech Solutions Limited
(\"Lantech\") (18 September 2023).
The combined initial consideration for these acquisitions was \u00a323.6m, net of cash acquired of \u00a32.4m. Deferred
consideration with a fair value of \u00a37.4m is payable based largely on the performance of the businesses in the
period subsequent to their acquisitions.
Acquisition expenses of \u00a30.9m have been recognised in respect of these transactions in the financial year.
The provisional fair value of the total net assets acquired excluding intangibles, related deferred tax and
cash is \u00a35.4m.
The following table summarises the consideration paid for the acquisitions completed in the year and fair value of assets acquired and liabilities assumed, with fair values being provisional pending completion of a final valuation of T.I.E. and DICSA. T.I.E. DICSA Others Total Book value \u00a3m Fair value \u00a3m Book value \u00a3m Fair value \u00a3m Book value \u00a3m Fair value \u00a3m Book value \u00a3m Fair value \u00a3m Acquisition intangible assets 1 \u2013 25.9 \u2013 99.7 \u2013 18.2 \u2013 143.8 Deferred tax \u2013 \u2013 \u2013 (24.9) \u2013 (2.0) \u2013 (26.9) Property, plant and equipment 1.3 0.8 4.7 4.6 0.8 0.8 6.8 6.2 Inventories 11.2 11.4 35.4 35.2 3.3 3.4 49.9 50.0 Trade and other receivables 4.3 3.9 18.8 18.7 4.9 4.8 28.0 27.4 Trade and other payables (5.0) (5.3) (12.1) (13.1) (3.4) (3.6) (20.5) (22.0) Net assets acquired 11.8 36.7 46.8 120.2 5.6 21.6 64.2 178.5 Goodwill \u2013 38.4 \u2013 39.5 \u2013 9.4 \u2013 87.3 Minority interests \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 Cash paid 79.6 174.3 26.0 279.9 Cash acquired (4.5) (14.6) (2.4) (21.5) 258.4 Deferred consideration \u2013 \u2013 7.4 7.4 Total investment 75.12 159.7 31.0 265.8 1 On the acquisitions completed in the current year, acquired intangibles relate to customer relationships (\u00a3136.8m), brand (\u00a36.2m) and technology (\u00a30.8m). 2 Diploma acquired T.I.E. on a cash free/debt free basis. The total investment amounts to \u00a375.1m being cash paid net of cash acquired. Of the initial cash paid, the vendor directed the funds in escrow to settle outstanding debt of \u00a311.7m, which is excluded from the purchase consideration in accordance with IFRS 3. Acquisitions revenue and adjusted operating profit From the date of acquisition to 30 September 2023, each acquired business contributed the following to Group revenue and adjusted operating profit: Acquisition date Revenue \u00a3m Adjustments 2 \u00a3m Pro forma revenue \u00a3m Operating profit 1 \u00a3m Adjustments 2 \u00a3m Pro forma operating profit 1 \u00a3m FPS 03 Oct 2022 3.0 - 3.0 0.7 - 0.7 Hedley 04 Oct 2022 3.7 - 3.7 0.5 - 0.5 Shrinktek 11 Jan 2023 1.0 0.4 1.4 0.3 0.1 0.4 T.I.E. 06 Mar 2023 16.6 11.7 28.3 4.0 2.9 6.9 Valves Online 14 Mar 2023 1.9 1.6 3.5 0.4 0.3 0.7 Eurobond 23 Mar 2023 0.6 0.5 1.1 0.4 0.3 0.7 ITG 30 Mar 2023 0.4 0.4 0.8 0.1 - 0.1 GP&S 14 Apr 2023 5.6 6.6 12.2 1.1 1.3 2.4 GM Medical 11 Jul 2023 0.9 3.4 4.3 0.1 0.4 0.5 DICSA 12 Jul 2023 16.5 63.0 79.5 4.0 15.2 19.2 Hex 17 Jul 2023 0.1 0.4 0.5 - - - Lantech 18 Sep 2023 0.1 2.7 2.8 - 0.8 0.8 50.4 90.7 141.1 11.6 21.3 32.9 1 Adjusted operating profit. 2 Pro forma revenue and adjusted operating profit has been extrapolated (as prescribed under IFRS) from the actual results reported since acquisition to indicate what these businesses would have contributed if they had been acquired at the beginning of the financial year on 1 October 2022. These amounts should not be viewed as confirmation of the results of these businesses that would have occurred if these acquisitions had been completed at the beginning of the year. Disposals On 31 March 2023, the Group disposed of its interest in Hawco Limited (\u201cHawco\u201d) for total proceeds of \u00a324.5m. Cash of \u00a321.5m was received, net of cash disposed of \u00a32.0m and with a further \u00a31.0m deferred for 12 months.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-460": {
"value": "23. RECONCILIATION OF OPERATING PROFIT TO CASH FLOW FROM OPERATING ACTIVITIES
2023
\u00a3m
2022
\u00a3m
Operating profit 183.3 144.3
Acquisition related and other charges (note 2) 53.7 46.9
Adjusted operating profit 237.0 191.2
Depreciation or amortisation of tangible, other intangible assets and leases \u2013 right-of-use assets 28.6 23.9
Share-based payments expense (note 5) 4.1 2.8
Defined benefit pension scheme payment in excess of interest (0.6) (0.6)
Profit on disposal of assets (1.1) (1.6)
Acquisition and disposal expenses paid (6.0) (6.5)
Other non-cash movements (0.5) 0.1
Non-cash items and other 24.5 18.1
Operating cash flow before changes in working capital 261.5 209.3
Decrease/(increase) in inventories 10.8 (35.6)
Increase in trade and other receivables (8.8) (10.6)
(Decrease)/increase in trade and other payables (6.2) 17.5
Increase in working capital (4.2) (28.7)
Cash flow from operating activities 257.3 180.6
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-461": {
"value": "24. NET DEBT The movement in net debt during the year is as follows: 2023 \u00a3m 2022 \u00a3m Net increase in cash and cash equivalents 25.8 17.5 Decrease/(increase) in bank borrowings 43.8 (131.3) 69.6 (113.8) Effect of exchange rates and other non-cash movements 4.6 (33.7) Decrease/(increase) in net debt 74.2 (147.5) Net debt at beginning of year (328.9) (181.4) Net debt at end of year (254.7) (328.9) Comprising: Cash and cash equivalents 62.4 41.7 Bank borrowings: - Revolving credit facility, including accrued interest (321.1) (201.0) - Overdraft facilities (0.3) \u2013 - Term loan, including accrued interest \u2013 (174.3) - Capitalised debt fees 4.3 4.7 (317.1) (370.6) Net debt at end of year (254.7) (328.9) Analysed as: Repayable within one year (0.3) (30.5) Repayable after one year (316.8) (340.1) On 17 July 2023, the Group entered into a new committed multi-currency revolving credit facility agreement (\"RCF\") with an aggregate principal amount of \u00a3555.0m. The RCF is due to expire in July 2028 with an option to extend for two further 12-month periods. The RCF replaced the Group\u2019s previous debt facility agreement which as at 30 September 2022 comprised an RCF with an aggregate principal amount of \u00a3359.7m, an amortising term loan for an aggregate principal amount of \u00a3114.2m ($127.5m), a bullet term loan for an aggregate principal amount of \u00a359.1m ($66.0m) and a further bullet term loan for an aggregate principal amount of \u00a345.3m. The Group\u2019s debt facilities are subject to interest at variable rates. During FY22 and FY23, the Group entered into interest rate swap contracts with the effect of fixing the interest rate on $200.0m (\u00a3163.9m) of debt. The effective fixed rate debt was 52% of total debt. At 30 September 2023, the Group\u2019s Net Debt/EBITDA ratio is 0.9x, as illustrated in note 28. As at 30 September 2023, the Group has utilised \u00a3320.9m of the revolving facility. There remains \u00a3234.1m undrawn on the revolving facility. Borrowings include \u00a30.2m (2022: \u00a31.0m) of accrued interest and the carrying amount of capitalised debt fees is \u00a34.3m (2022: \u00a34.7m). As at 30 September 2023 the Group's net debt is \u00a3254.7m (2022: \u00a3328.9m) and excludes lease liabilities of \u00a380.2m (2022: \u00a369.1m). ",
"dimensions": {
"concept": "diplomaplc:DisclosureOfNetDebtCashFunds",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-402": {
"value": "25. RETIREMENT BENEFIT ASSET AND OBLIGATIONS
The Group maintains two pension arrangements which are accounted for under IAS 19 (Revised) (Employee Benefits).
The principal arrangement is the defined benefit pension scheme in the UK, maintained by Diploma Holdings PLC and
called the Diploma Holdings PLC UK Pension Scheme (the Scheme). This Scheme provides benefits based on final
salary and length of service on retirement, leaving service or death and has been closed to further accrual since
5 April 2000.
The second and smaller pension arrangement is operated by Kubo, a business based in Switzerland and provides
benefits on retirement, leaving service or death for the employees of Kubo in accordance with Swiss law. The Kubo
pension scheme is a defined contribution based scheme, which for technical reasons, is required under IFRS to be
accounted for in accordance with IAS 19 (Revised).
The amount of pension asset/(deficit) included in the Consolidated Statement of Financial Position in respect
of these two pension arrangements is:
2023
\u00a3m
2022
\u00a3m
Diploma Holdings PLC UK Pension Scheme 6.8 6.4
Kubo Pension Scheme (0.3) \u2013
Pension scheme net asset 6.5 6.4
The amounts included in the Consolidated Income Statement in respect of these two pension arrangements are:
2023
\u00a3m
2022
\u00a3m
Diploma Holdings PLC UK Pension Scheme 0.4 \u2013
Kubo Pension Scheme 0.5 0.5
Amounts credited to the Consolidated Income Statement 0.9 0.5
Defined contribution schemes operated by the Group\u2019s businesses are not included in these disclosures.
Diploma Holdings PLC UK Pension Scheme
The Scheme is subject to the Statutory Funding Objective under the Pensions Act 2004. A valuation of the Scheme
is carried out at least once every three years to determine whether the Statutory Funding Objective is met. As part
of the process the Company must agree with the Trustees of the Scheme the contributions to be paid to meet the
Statutory Funding Objective. The most recent triennial actuarial valuation carried out as at 30 September 2022
reported that the Scheme had a funding surplus of \u00a32.2m and held assets which covered 107% of its liabilities at that
date. The next triennial actuarial valuation of the Scheme will be carried out as at 30 September 2025 and the results
of the valuation will be reported in the 2026 Annual Report & Accounts. There were no Scheme amendments,
curtailments or settlements during the year.
On 28 September 2018, the Trustees completed a Buy-In of the pensioner liabilities in the Scheme with Just
Retirement Limited. The Scheme paid \u00a312.3m to Just Retirement Limited on 28 September 2018 to fund 95%
of the Buy-In premium and \u00a30.7m was paid on 22 October 2018 to fund the remaining 5% of the premium.
The impact of this transaction has been reflected in the pension disclosures set out below.
The Scheme is managed by a set of Trustees appointed in part by the Company and in part from elections by
members of the Scheme. The Trustees have responsibility for obtaining valuations of the fund, administering benefit
payments and investing the Scheme\u2019s assets. The Trustees delegate some of these functions to their professional
advisors where appropriate.
The Scheme exposes the Company, and therefore the Group, to a number of risks:
\u2022 Investment risk: The Scheme holds investments in asset classes that have volatile market values and while these
assets are expected to provide broadly matching real returns over the long term, the short-term volatility can
cause additional funding to be required if deficits emerge.
\u2022 Interest rate risk: The Scheme\u2019s liabilities are assessed using market yields on high-quality corporate bonds to
discount the liabilities. As the Scheme is predominantly invested in government bonds, the value of the assets
is expected to move broadly in the same way as the liabilities.
\u2022 Inflation risk: A significant proportion of the benefits under the Scheme are linked to inflation. Although the
Scheme\u2019s assets are expected to provide a good hedge against inflation over the long term, movements over
the short term could lead to funding deficits emerging.
\u2022 Mortality risk: In the event that members live longer than assumed, deficits may emerge in the Scheme.
a) Pension asset / (deficit) included in the Consolidated Statement of Financial Position
2023
\u00a3m
2022
\u00a3m
Market value of Scheme assets:
Equities
1
\u2013 20.7
Gilts 24.5 3.9
Buy-In policy
2
7.0 7.3
Cash 0.1 \u2013
31.6 31.9
Present value of Scheme liabilities (24.8) (25.5)
Pension scheme net asset 6.8 6.4
1 Quoted market price in an active market.
2 The Buy-In policy was valued on the same basis as the underlying pensioner liabilities.
In addition to the Buy-in policy, the pension scheme holds \u00a31.8m of historic annuity policies. Their inclusion would
have no impact on the net IAS 19 financial position, as the insurance policy exactly matches the related obligation, and
members are paid directly by insurers.
b) Amounts charged to the Consolidated Income Statement
2023
\u00a3m
2022
\u00a3m
Charged to operating profit \u2013 \u2013
Interest cost on liabilities (1.3) (0.8)
Interest on assets 1.7 0.8
Credited to financial expense, net (note 6) 0.4 \u2013
Amounts credited to the Consolidated Income Statement 0.4 \u2013
c) Amounts recognised in the Consolidated Statement of Comprehensive Income
2023
\u00a3m
2022
\u00a3m
Investment loss on Scheme assets in excess of interest (1.1) (6.5)
Effect of changes in financial assumptions on Scheme liabilities 1.2 15.4
Effect of changes in demographic assumptions on Scheme liabilities \u2013 0.3
Experience adjustments on Scheme liabilities (0.7) (0.7)
Actuarial (loss)/gain charged in the Consolidated Statement of Comprehensive Income (0.6) 8.5
The cumulative amount of actuarial losses recognised in the Consolidated Statement of Comprehensive Income,
since the transition to IFRS, is \u00a31.8m (2022: \u00a31.2m).
d) Analysis of movement in the pension asset/(deficit)
2023
\u00a3m
2022
\u00a3m
Asset/(deficit) as at 1 October 6.4 (2.7)
Amounts credited to the Consolidated Income Statement 0.4 \u2013
Contributions paid by employer 0.6 0.6
Net effect of remeasurements of Scheme assets and liabilities (0.6) 8.5
Asset as at 30 September 6.8 6.4
e) Analysis of movements in the present value of the Scheme liabilities
2023
\u00a3m
2022
\u00a3m
At 1 October 25.5 41.0
Experience adjustments on Scheme liabilities 0.7 0.7
Interest cost on liabilities 1.3 0.8
Impact from changes in actuarial assumptions (1.2) (15.7)
Benefits paid (1.5) (1.3)
At 30 September 24.8 25.5
f) Analysis of movements in the present value of the Scheme assets
2023
\u00a3m
2022
\u00a3m
At 1 October 31.9 38.3
Interest on assets 1.7 0.8
Return on Scheme assets (1.1) (6.5)
Contributions paid by employer 0.6 0.6
Benefits paid (1.5) (1.3)
At 30 September 31.6 31.9
The actual return on the Scheme assets (including interest on assets) during the year was a gain of \u00a30.6m (2022:
\u00a35.7m loss).
Assets
The Scheme\u2019s assets are held in passive unit funds managed by Legal & General Investment Management and at 30
September 2023, the major categories of assets were as follows:
2023
%
2022
%
North America equities \u2013 28
UK equities \u2013 12
European equities (non-UK) \u2013 11
Asia-Pacific and Emerging Markets equities \u2013 12
Gilts 78 14
Buy-In policy 22 23
Principal actuarial assumptions for the Scheme at balance sheet dates
2023
%
2022
%
2021
%
2020
%
Inflation rate \u2013 RPI 3.4 3.6 3.4 2.9
\u2013 CPI 3.0 3.2 3.0 1.9
Expected rate of pension increases \u2013 CPI 3.0 3.2 3.0 1.9
Discount rate 5.6 5.3 2.0 1.5
The increase in the Scheme surplus was due to a combination of a slight rise in corporate bond yields, which has led
to a higher discount rate and therefore a lower value being placed on the liabilities, and a slight fall in the market\u2019s
expectation of future inflation, which has also reduced the value placed on the liabilities. The Scheme had 78%
of its assets in bonds as at 30 September 2023, with no exposure to LDI.
Demographic assumptions
Mortality table used: S3PA
Year the mortality table was published: CMI 2021
Allowance for future improvements in longevity: Year of birth projections, with a long-term improvement
rate of 1.0%
Allowance made for members to take a cash lump sum
on retirement:
The weighted average duration of the defined benefit obligation
is around 13 years
Members are assumed to take 100% of their maximum cash
sum (based on current commutation factors)
Sensitivities
The sensitivities of the 2023 pension liabilities to changes in assumptions are as follows:
Factor Assumption
Impact on pension liabilities
Estimated
increase
%
Estimated
increase
\u00a3m
Discount rate Decrease by 0.5% 6.0 1.5
Inflation Increase by 0.5% 2.8 0.7
Life expectancy Increase by one year 2.4 0.6
Risk mitigation strategies
When setting the investment strategy for the Scheme, the Trustees, in conjunction with the employer, take into
account the liability profile of the Scheme. Annuity policies have been taken out in respect of some historic
pensioners, but the Scheme has not purchased annuities for retirements since 2005. In addition to these individual
annuity policies, the Trustees have purchased a Buy-In policy for all existing pensioners as at 1 September 2018. The
Buy-In policy secures the Scheme against both market and mortality risk relating to these pensioners. The Scheme
however remains liable ultimately for the liabilities, should the insurance company which sold the liabilities go into
insolvent liquidation.
In FY23, the Trustees have considered all asset classes and have gained exposure to fixed interest index-linked
Gilts and bulk annuity. The Trustees consider these assets to reduce the risk of the assets failing to meet the liabilities
over the long term.
Effect of the Scheme on the Group\u2019s future cash flows
The Company is required to agree a schedule of contributions with the Trustees of the Scheme following each
triennial actuarial valuation. Following the triennial actuarial valuation carried out as at 30 September 2022, the
Company agreed to contribute \u00a30.6m in cash to the Scheme annually increasing at 2% per year. The current year
contribution was \u00a30.6m. No one-off contributions were made in the year (2022: none).
The Kubo Pension Scheme (the Kubo Scheme)
In accordance with Swiss law, Kubo\u2019s pension benefits are contribution based with the level of benefits varying
according to category of employment. Swiss law requires certain guarantees to be provided on such pension
benefits. Kubo finances its Swiss pension benefits through the ASGA Pensionskasse, a multi-employer plan of non-
associated companies which pools risks between participating companies. Set out below is a summary of the key
features of the Kubo Scheme.
a) Pension deficit included in the Consolidated Statement of Financial Position
2023
\u00a3m
2022
\u00a3m
Assets of the Kubo Scheme
1
14.3 13.5
Actuarial liabilities of the Kubo Scheme (14.6) (13.5)
Pension scheme net deficit (0.3) \u2013
1 The assets of the Kubo Scheme are held as part of the employee funds managed by ASGA Pensionskasse.
b) Amounts charged to the Consolidated Income Statement
2023
\u00a3m
2022
\u00a3m
Service cost (0.5) (0.5)
Amount charged to operating profit in the Consolidated Income Statement (0.5) (0.5)
c) Analysis of movement in the pension deficit
2023
\u00a3m
2022
\u00a3m
At 1 October \u2013 (2.2)
Amounts charged to the Consolidated Income Statement (0.5) (0.5)
Contributions paid by employer 0.5 0.5
Net effect of remeasurements of Kubo Scheme assets and liabilities (0.3) 2.1
Exchange adjustments - 0.1
At 30 September (0.3) \u2013
d) Amounts recognised in the Consolidated Statement of Comprehensive Income
The actuarial loss charged to the Consolidated Statement of Comprehensive Income is \u00a30.3m (2022: \u00a32.1m gain).
2023
\u00a3m
2022
\u00a3m
Investment gain/(loss) on Scheme assets in excess of interest 0.3 (1.3)
Effect of changes in financial assumptions on Scheme liabilities (0.9) 4.2
Effect of changes in demographic assumptions on Scheme liabilities - \u2013
Experience adjustments on Scheme liabilities (0.1) (0.4)
Adjustment in respect of IFRIC 14 0.4 (0.4)
Actuarial (loss)/gain charged in the Consolidated Statement of Comprehensive Income (0.3) 2.1
Principal actuarial assumptions for the Kubo Scheme at balance sheet dates
2023 2022
Expected rate of pension increase 0% 0%
Expected rate of salary increase 1.3% 1.0%
Discount rate 2.0% 2.3%
Interest credit rate 1.5% 1.0%
Mortality BVG2020 BVG2020
Sensitivities
The sensitivities of the 2023 pension liabilities to changes in assumptions are as follows:
Factor Assumption
Impact on pension liabilities
Estimated
increase
%
Estimated
increase
\u00a3m
Discount rate Decrease by 0.25% 3.8 0.5
Life expectancy Increase by one year 1.8 0.3
Effect of the Kubo Scheme on the Group\u2019s future cash flows
\u00a3m
Best estimate of employer\u2019s contribution in 2024 0.5
Best estimate of employees\u2019 contribution in 2024 0.4
The weighted average duration of the defined benefit obligation is approximately 15 years (2022: 15 years).
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-436": {
"value": "d) Analysis of movement in the pension asset/(deficit) 2023 \u00a3m 2022 \u00a3m Asset/(deficit) as at 1 October 6.4 (2.7) Amounts credited to the Consolidated Income Statement 0.4 \u2013 Contributions paid by employer 0.6 0.6 Net effect of remeasurements of Scheme assets and liabilities (0.6) 8.5 Asset as at 30 September 6.8 6.4 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-437": {
"value": "f) Analysis of movements in the present value of the Scheme assets 2023 \u00a3m 2022 \u00a3m At 1 October 31.9 38.3 Interest on assets 1.7 0.8 Return on Scheme assets (1.1) (6.5) Contributions paid by employer 0.6 0.6 Benefits paid (1.5) (1.3) At 30 September 31.6 31.9 The actual return on the Scheme assets (including interest on assets) during the year was a gain of \u00a30.6m (2022: \u00a35.7m loss). Assets The Scheme\u2019s assets are held in passive unit funds managed by Legal & General Investment Management and at 30 September 2023, the major categories of assets were as follows: 2023 % 2022 % North America equities \u2013 28 UK equities \u2013 12 European equities (non-UK) \u2013 11 Asia-Pacific and Emerging Markets equities \u2013 12 Gilts 78 14 Buy-In policy 22 23 Principal actuarial assumptions for the Scheme at balance sheet dates 2023 % 2022 % 2021 % 2020 % Inflation rate \u2013 RPI 3.4 3.6 3.4 2.9 \u2013 CPI 3.0 3.2 3.0 1.9 Expected rate of pension increases \u2013 CPI 3.0 3.2 3.0 1.9 Discount rate 5.6 5.3 2.0 1.5 The increase in the Scheme surplus was due to a combination of a slight rise in corporate bond yields, which has led to a higher discount rate and therefore a lower value being placed on the liabilities, and a slight fall in the market\u2019s expectation of future inflation, which has also reduced the value placed on the liabilities. The Scheme had 78% of its assets in bonds as at 30 September 2023, with no exposure to LDI. Demographic assumptions Mortality table used: S3PA Year the mortality table was published: CMI 2021 Allowance for future improvements in longevity: Year of birth projections, with a long-term improvement rate of 1.0% Allowance made for members to take a cash lump sum on retirement: The weighted average duration of the defined benefit obligation is around 13 years Members are assumed to take 100% of their maximum cash sum (based on current commutation factors) Sensitivities The sensitivities of the 2023 pension liabilities to changes in assumptions are as follows: Factor Assumption Impact on pension liabilities Estimated increase % Estimated increase \u00a3m Discount rate Decrease by 0.5% 6.0 1.5 Inflation Increase by 0.5% 2.8 0.7 Life expectancy Increase by one year 2.4 0.6 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-403": {
"value": "26. AUDITORS\u2019 REMUNERATION
During the year the Group paid fees for the following services from the auditors:
2023
\u00a3m
2022
\u00a3m
Fees payable to the auditors for the audit of:
\u2013 the Company\u2019s Annual Report & Accounts 1.3 1.1
\u2013 the Company\u2019s subsidiaries 0.3 0.4
Audit fees 1.6 1.5
Non-audit fees of \u00a375,700 (2022: \u00a329,200) were paid to the Group\u2019s auditor for carrying out an interim review
(2022: 'agreed upon procedures') on the Half Year Announcement (which is unaudited), and subscription costs
for access to a market-wide technical accounting database.
",
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"fact-404": {
"value": "27. EXCHANGE RATES
The exchange rates used to translate the results of the overseas businesses are as follows:
Average Closing
2023 2022 2023 2022
US dollar (US$) 1.23 1.27 1.22 1.12
Canadian dollar (C$) 1.66 1.63 1.65 1.53
Euro (\u20ac) 1.15 1.18 1.15 1.14
Swiss franc (CHF) 1.13 1.20 1.12 1.10
Australian dollar (AUD) 1.85 1.79 1.89 1.74
",
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}
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"fact-405": {
"value": "28. ALTERNATIVE PERFORMANCE MEASURES The Group reports under International Financial Reporting Standards (IFRS) and references alternative performance measures where the Board believes that they help to effectively monitor the performance of the Group and support readers of the Financial Statements in drawing comparisons with past performance. Certain alternative performance measures are also relevant in calculating a meaningful element of Executive Directors\u2019 variable remuneration and our debt covenants. Alternative performance measures are not considered to be a substitute for, or superior to, IFRS measures. The definitions of the alternative performance measures and the comparisons to their closest IFRS measures can be found on pages 188-189. 28.1 Revenue Growth As a multi-national Group of companies who trade in a large number of currencies and also acquire and sometimes dispose of companies, organic performance is also referred to throughout the Annual Report. These strip out the effects of the movement in exchange rates and of acquisitions and disposals. The Board believe that this allows users of the financial statements to gain a better understanding of how the Group has performed. A reconciliation of the movement in revenue compared to the prior year is given below. \u00a3m % September 2022 Reported revenue 1,012.8 Organic 87.8 8 Acquisitions and Disposals 82.1 8 Exchange 17.6 3 September 2023 Reported revenue 1,200.3 19 The Organic revenue growth percentage is the incremental revenue generated under Diploma\u2019s ownership compared to the revenue in the same period prior to acquisition, at prior period exchange rates. The impact of acquisitions on growth is the revenue of the acquiree prior to the acquisition by Diploma for the comparable period at prior year exchange rates. The impact of disposals on growth is the removal of the revenue of the disposed entity in the comparable post disposal period at prior year exchange rates. The Acquisitions and Disposals growth percentage is calculated as the impact of acquisition and disposals divided by the reported revenue in the prior period. Exchange translation movements are assessed by re-translating current year reported values to prior year exchange rates. 28.2 Adjusted operating profit and adjusted operating margin Adjusted operating profit is the operating profit before adjusting items that would otherwise distort operating profit, currently and more recently being amortisation of acquisition intangible assets or goodwill, acquisition expenses, post-acquisition related remuneration costs and adjustments to deferred consideration, the costs of a significant restructuring or rationalisation and the profit or loss relating to the sale of businesses. These are treated as adjusting items (referred to as acquisition related and other charges) as they are considered to be significant in nature and/or quantum and where treatment as an adjusting item provides all our stakeholders with additional useful information to assess the year-on-year trading performance of the Group on a like-for-like basis. Adjusted operating margin is the Group\u2019s adjusted operating profit divided by the Group\u2019s reported revenue. A reconciliation between operating profit as reported under IFRS and adjusted operating profit is given below: Note 2023 \u00a3m 2022 \u00a3m Revenue 1,200.3 1,012.8 Operating profit as reported under IFRS 183.3 144.3 Add: Acquisition related and other charges 53.7 46.9 Adjusted operating profit 2,3 237.0 191.2 Adjusted operating margin 19.7% 18.9% 28.3 Adjusted earnings per share Adjusted earnings per share (\u201cadjusted EPS\u201d) is calculated as the total of adjusted profit before tax, less income tax costs, but including the tax impact on the items included in the calculation of adjusted profit, less profit/(loss) attributable to minority interests, divided by the weighted average number of ordinary shares in issue during the year of 129,675,581 (2022: 124,533,060), as set out in note 9. The Directors believe that adjusted EPS provides an important measure of the earnings capacity of the Group. 28.4 Free cash flow and free cash flow conversion Free cash flow is defined as net cash flow from operating activities, less net capital expenditure on tangible and intangible assets, and including proceeds received from property disposals, but before expenditure on business combinations/investments (including any pre-acquisition debt like items such as pensions or tax settled post- acquisition) and proceeds from business disposals, borrowings received to fund acquisitions, net proceeds from issues of share capital and dividends paid to both minority shareholders and the Company\u2019s shareholders. \u201cFree cash flow conversion\u201d reflects free cash flow as a percentage of adjusted earnings. The Directors believe that free cash flow gives an important measure of the cash flow of the Group, available for future investment or distribution to shareholders. Note 2023 \u00a3m 2022 \u00a3m Net increase in cash and cash equivalents 25.8 17.5 Add: Dividends paid to shareholders and minority interests 70.8 56.4 Acquisition of minority interests - 0.3 Acquisition/disposal of businesses (including net expenses) 243.0 170.4 Deferred consideration paid 12.3 7.1 Proceeds from issue of share capital (net of fees) (231.9) - Net repayment of/(proceeds from) borrowings (including borrowing fees) 43.8 (131.3) Free cash flow 163.8 120.4 Adjusted earnings1 9 164.0 133.9 Free cash flow conversion 100% 90% \u00b9 Adjusted earnings is shown on the face of the condensed consolidated income statement as profit for the year attributable to shareholders of the Company. 28.5 Leverage Leverage is net debt, defined as cash and cash equivalents and borrowings translated at average exchange rates for the reporting period, divided by EBITDA as defined in the Group\u2019s external facility covenants, which is the Group\u2019s adjusted operating profit adjusting for depreciation and amortisation of tangible and other intangible assets, the share of adjusted operating profit attributable to minority interests and the annualisation of EBITDA for acquisitions and disposals made during the financial year, excluding the impact of IFRS 16 (Leases). The Directors consider this metric to be an important measure of the Group\u2019s financial position. Note 2023 \u00a3m 2022 \u00a3m Cash and cash equivalents 24 62.4 41.7 Borrowings 24 (317.1) (370.6) Re-translation at average exchange rates 1.2 23.1 Net debt at average exchange rates (253.5) (305.8) Adjusted operating profit 28.2 237.0 191.2 Depreciation and amortisation of tangible and other intangible assets 2 13.8 11.2 IFRS 16 impact (1.7) 1.2 Minority interest share of adjusted operating profit (0.8) (1.1) Pro forma adjustments1 21.0 10.2 EBITDA 269.3 212.7 Leverage 0.9x 1.4x 1 Annualisation of adjusted EBITDA, including that of acquisitions and disposals in the year. 28.6 Trading Capital Employed and ROATCE Trading capital employed is defined as net assets less cash and cash equivalents and retirement benefit assets, after adding back borrowings (other than lease liabilities), deferred tax, retirement benefit obligations and net acquisition liabilities in respect of future purchases of minority interests, deferred consideration payable on acquisitions, and acquisition receivables in respect of previously completed disposals. Adjusted trading capital employed is reported as being trading capital employed plus goodwill and acquisition related charges previously charged to the income statement (net of deferred tax on acquisition intangible assets) and re-translated at the average exchange rates for the reporting period. Return on adjusted trading capital employed (\"ROATCE\") is defined as the pro forma adjusted operating profit, divided by adjusted trading capital employed, where pro forma adjusted operating profit is the annualised adjusted operating profit including that of acquisitions and disposals in the period. The Directors believe that ROATCE is an important measure of the profitability of the Group. Note 2023 \u00a3m 2022 \u00a3m Net assets as reported under IFRS 902.0 668.2 Add/(deduct): \u2013 Deferred tax, net 58.4 38.2 \u2013 Retirement benefit assets, net (6.5) (6.4) \u2013 Net acquisition related liabilities 19.6 29.6 \u2013 Net debt 24 254.7 328.9 Trading capital employed 1,228.2 1,058.5 \u2013 Historic goodwill and acquisition related charges, net of deferred tax and currency movements 189.4 99.6 Adjusted trading capital employed 1,417.6 1,158.1 Adjusted operating profit 28.2 237.0 191.2 Pro forma adjustments\u00b9 19.4 9.7 Pro forma adjusted operating profit 256.4 200.9 ROATCE 18.1% 17.3% 1 Annualisation of adjusted operating profit, including that of acquisitions and disposals in the year.",
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"fact-406": {
"value": "1.1 BASIS OF PREPARATION
The consolidated financial statements have been
prepared on a consistent basis to prior year and also
under the historical cost convention, except for derivative
financial instruments which are held at fair value.
Going concern
The consolidated financial statements have been
prepared on a going concern basis. 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 1 to 75. The financial
position of the Group, its cash flows, liquidity position
and borrowing facilities are described in the Financial
Review on pages 36 to 40. In addition, pages 156 to 160
of the Annual Report & Accounts include the Group\u2019s
objectives, policies and processes for managing its
capital; its financial risk management objectives; details
of its financial instruments and hedging activities; and its
exposures to credit risk and liquidity risk.
The Group continues to operate against a backdrop
of macroeconomic disruption, including widespread
global inflation, rising interest rates, and accordingly,
the Directors have considered a comprehensive going
concern review. The Group has considerable financial
resources, together with a broad spread of customers
and suppliers across different geographic areas and
sectors, often secured with longer term agreements.
As a consequence, the Directors believe that the Group
is well placed to manage its business risks successfully
as described further on pages 44 to 48.
Liquidity and financing position
The Group\u2019s liquidity and funding arrangements are
described in notes 24 and 28 to the consolidated
financial statements.
Financial modelling
The Group has modelled a base case and downside
case in its assessment of going concern. The base case
is driven off the Group\u2019s detailed budget which is built up
on a business by business case and considers both the
micro and macroeconomic factors which could impact
performance in the industries and geographies in which
that business operates. The downside case models steep
declines in revenues and operating margins resulting in
materially adverse cash flows. These sensitivities factor
in a continued unfavourable impact from a prolonged
downturn in the economy.
The purpose of this exercise is to consider if there is
a significant risk that the Group could breach either
its facility headroom or financial covenants. Both
scenarios indicate that the Group has significant
liquidity and covenant headroom on its borrowing
facilities to continue in operational existence for
the foreseeable future.
Going concern basis
Accordingly and after making enquiries, the
Directors have a reasonable expectation that the
Group has adequate resources to continue in operational
existence for the foreseeable future and they continue
to adopt the going concern basis in preparing the Annual
Report & Accounts.
",
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"fact-383": {
"value": "1.1 BASIS OF PREPARATION The consolidated financial statements have been prepared on a consistent basis to prior year and also under the historical cost convention, except for derivative financial instruments which are held at fair value. Going concern The consolidated financial statements have been prepared on a going concern basis. 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 1 to 75. The financial position of the Group, its cash flows, liquidity position and borrowing facilities are described in the Financial Review on pages 36 to 40. In addition, pages 156 to 160 of the Annual Report & Accounts include the Group\u2019s objectives, policies and processes for managing its capital; its financial risk management objectives; details of its financial instruments and hedging activities; and its exposures to credit risk and liquidity risk. The Group continues to operate against a backdrop of macroeconomic disruption, including widespread global inflation, rising interest rates, and accordingly, the Directors have considered a comprehensive going concern review. The Group has considerable financial resources, together with a broad spread of customers and suppliers across different geographic areas and sectors, often secured with longer term agreements. As a consequence, the Directors believe that the Group is well placed to manage its business risks successfully as described further on pages 44 to 48. Liquidity and financing position The Group\u2019s liquidity and funding arrangements are described in notes 24 and 28 to the consolidated financial statements. Financial modelling The Group has modelled a base case and downside case in its assessment of going concern. The base case is driven off the Group\u2019s detailed budget which is built up on a business by business case and considers both the micro and macroeconomic factors which could impact performance in the industries and geographies in which that business operates. The downside case models steep declines in revenues and operating margins resulting in materially adverse cash flows. These sensitivities factor in a continued unfavourable impact from a prolonged downturn in the economy. The purpose of this exercise is to consider if there is a significant risk that the Group could breach either its facility headroom or financial covenants. Both scenarios indicate that the Group has significant liquidity and covenant headroom on its borrowing facilities to continue in operational existence for the foreseeable future. Going concern basis Accordingly and after making enquiries, the Directors have a reasonable expectation that the Group has adequate resources to continue in operational existence for the foreseeable future and they continue to adopt the going concern basis in preparing the Annual Report & Accounts. 1.2 BASIS OF CONSOLIDATION The consolidated financial statements incorporate the financial statements of the Company and entities controlled by the Company (its subsidiaries and Employee Benefit Trust (EBT)). Control exists when the Company is exposed or has rights to variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. The assets, liabilities and results of subsidiaries 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. Where necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies into line with those detailed herein to ensure that the Group financial statements are prepared on a consistent basis. All intra-Group transactions, balances, income and expenses are eliminated in preparing the consolidated financial statements. Non-controlling interests, defined as minority interests, in the net assets of consolidated subsidiaries are identified separately from the Group\u2019s equity therein. Minority interests consist of the amount of those interests at the date of the original business combination and the minority\u2019s share of changes in equity since the date of the combination. 1.2.a. New accounting standards adopted There have been no new accounting standards adopted during the year that have a material impact over the consolidated financial statements. 1.3 ACQUISITIONS Acquisitions are accounted for using the acquisition method as at the acquisition date, which is the date on which control is transferred to the Group. Goodwill at the acquisition date represents the cost of the business combination (excluding acquisition related costs, which are expensed as incurred) plus the amount of any non- controlling interest in the acquiree in excess of the fair value of the identifiable tangible and intangible assets, liabilities and contingent liabilities acquired. Minority interests may be initially measured at fair value or, alternatively, at the minority interest\u2019s proportionate share of the recognised amounts of the acquiree\u2019s identifiable net assets. The choice of measurement basis is made for each business combination separately. GROUP ACCOUNTING POLICIES FOR THE YEAR ENDED 30 SEPTEMBER 2023 1.4 DIVESTMENTS
The results and cash flows of major lines of businesses
that have been divested are classified as discontinued
businesses. There were no discontinued operations in
either the current or prior year.
1.5 REVENUE RECOGNITION
Revenue is measured as the fair value of the
consideration received or receivable for goods and
services supplied to customers, after deducting sales
allowances and value-added taxes; revenue receivable
for services supplied to customers, as opposed to
goods, is ca. 3% of Group revenue. Under IFRS 15,
each customer contract is assessed to identify the
performance obligation. An assessment of the timing
of revenue recognition is made for each performance
obligation. Revenue is recognised at a point in time for all
standard revenue transactions when control of the goods
provided is transferred to the customer. Revenue is also
recognised at a point in time for contracts that contain
multiple elements (service contracts) when the agreed
output is produced by the customer, unless there are
specific performance obligations to deliver other
services over time. The revenue on such service contracts
is not material in the context of the Group\u2019s total revenue.
The transaction price is allocated to each performance
obligation based on the relative stand-alone selling
prices of the goods or services provided. If a stand-
alone selling price is not available, the Group will
estimate the selling price with reference to the price that
would be charged for the goods or services if they were
sold separately. There are no contracts with variable
consideration.
Provision is made for returns and in the few instances
where rebates are provided, though neither are material.
There are no capitalised contract costs recognised by
the Group.
1.6 EMPLOYEE BENEFITS
The Group operates a number of pension plans, both
of the defined contribution and defined benefit type.
a) Defined contribution pension plans: Contributions
to the Group\u2019s defined contribution schemes are
recognised as an employee benefit expense when
they fall due.
b) Defined benefit pension plan: The deficit/asset
recognised in the balance sheet for the Group\u2019s
defined benefit pension plan is the present value of
the defined benefit obligation at the balance sheet
date less the fair value of the scheme assets. The
defined benefit obligation/asset is calculated by
independent actuaries using the projected unit cost
method and by discounting the estimated future cash
flows using interest rates on high-quality corporate
bonds. The pension expense for the Group\u2019s
defined benefit plan is recognised as follows:
i) Within the Consolidated Income Statement:
\u2013 Service cost of current members of the
Kubo Scheme.
\u2013 Gains and losses arising on settlements and
curtailments \u2013 where the item that gave rise
to the settlement or curtailment is recognised
in operating profit.
\u2013 Any interest cost on the net deficit of the plan
\u2013 calculated by applying the discount rate to
the net defined benefit liability at the start of
the annual reporting period.
ii) Within the Consolidated Statement of
Comprehensive Income (Other
Comprehensive Income):
\u2013 Actuarial gains and losses arising on the assets
and liabilities of the plan related to actual
experience and any changes in assumptions
at the end of the year.
c) Share-based payments: Equity-settled transactions
(which are where the Executive Directors and certain
senior employees receive a part of their remuneration
in the form of shares in the Company, or rights over
shares) are measured at fair value at the date of grant.
The fair value determined at the grant date uses the
Monte Carlo method and takes account of the effect
of market based measures, such as Total Shareholder
Return (\"TSR\") targets upon which vesting of part
of the award is conditional and is expensed to the
Consolidated Income Statement on a straight-line
basis over the vesting period, with a corresponding
credit to equity. The cumulative expense recognised
is adjusted to take account of shares forfeited by
Executives who leave during the performance or
vesting period and, in the case of non-market related
performance conditions, where it becomes unlikely
that shares will vest. For the market-based measure,
the Directors have used a Monte Carlo model to
determine fair value of the shares at the date of grant.
The Group operates an EBT for the granting of shares
to Executives. The cost of shares in the Company
purchased by the EBT are shown as a deduction
from equity.
1.7 FOREIGN CURRENCIES
The individual financial statements of each Group entity
are prepared in their functional currency, which is the
currency of the primary economic environment in which
that entity operates. For the purpose of the consolidated
financial statements, the results and financial position of
each entity are translated into UK sterling, which is the
presentational currency of the Group.
a) Reporting foreign currency transactions in functional
currency: Transactions in currencies other than the
entity\u2019s functional currency (foreign currencies) are
initially recorded at the rates of exchange prevailing
on the dates of the transactions. At each subsequent
balance sheet date:
i) Foreign currency monetary items are retranslated
at the rates prevailing at the balance sheet date.
Exchange differences arising on the settlement or
retranslation of monetary items are recognised in
the Consolidated Income Statement.
ii) Non-monetary items measured at historical cost
in a foreign currency are not retranslated.
iii) Non-monetary items measured at fair value
in a foreign currency are retranslated using the
exchange rates at the date the fair value was
determined. Where a gain or loss on non-monetary
items is recognised directly in equity, any exchange
component of that gain or loss is also recognised
directly in equity and conversely, where a gain or
loss on a non-monetary item is recognised in the
Consolidated Income Statement, any exchange
component of that gain or loss is also recognised
in the Consolidated Income Statement.
b) Translation from functional currency to
presentational currency: When the functional
currency of a Group entity is different from the
Group\u2019s presentational currency, its results and
financial position are translated into the presentational
currency as follows:
i) Assets and liabilities are translated using exchange
rates prevailing at the balance sheet date.
ii) Income and expense items are translated at average
exchange rates for the year, except where the use
of such an average rate does not approximate
the exchange rate at the date of the transaction,
in which case the transaction rate is used.
iii) All resulting exchange differences are recognised
in Other Comprehensive Income; these cumulative
exchange differences are recognised in the
Consolidated Income Statement in the period
in which the foreign operation is disposed of.
c) Net investment in foreign operations: Exchange
differences arising on a monetary item that forms
part of a reporting entity\u2019s net investment in a foreign
operation are recognised in the Consolidated Income
Statement in the separate financial statements
of the reporting entity or the foreign operation as
appropriate. In the consolidated financial statements
such exchange differences are initially recognised
in Other Comprehensive Income as a separate
component of equity and subsequently recognised
in the Consolidated Income Statement on disposal
of the net investment.
1.8 TAXATION
The tax expense relates to the sum of current tax
and deferred tax.
Current tax is based on taxable profit for the year, which
differs from profit before taxation as reported in the
Consolidated Income Statement. Taxable profit excludes
items of income and expense that are taxable (or
deductible) in other years and also excludes items that
are never taxable or deductible. The Group\u2019s liability for
current tax, including UK corporation tax and overseas
tax, is calculated using rates that have been enacted
or substantively enacted at the balance sheet date.
Deferred tax is accounted for using the balance
sheet liability method. Deferred tax is recognised on
differences between the carrying amounts of assets
and liabilities in the financial statements and the
corresponding tax bases used in the computation
of taxable profit. Deferred tax liabilities are generally
recognised for all taxable temporary differences and
deferred tax assets are recognised to the extent that
it is probable that taxable profits will be available
against which deductible temporary differences can be
utilised. Temporary differences arise primarily from the
recognition of the deficit on the Group\u2019s defined benefit
pension scheme, the difference between accelerated
capital allowances and depreciation and for short-term
timing differences where a provision held against
receivables or inventory is not deductible for taxation
purposes. However, deferred tax assets and liabilities
are not recognised if the temporary difference arises
from goodwill or from the initial recognition (other than
in a business combination) of other assets and liabilities
in a transaction that affects neither the taxable profit,
nor the accounting profit.
Deferred tax liabilities are also recognised for
taxable temporary differences arising on investments
in subsidiaries, 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. No deferred tax is recognised on
the unremitted earnings of overseas subsidiaries, as the
Group controls the dividend policies of its subsidiaries.
Deferred tax is calculated at the tax rates that are
expected to apply to the period when the asset
is realised or the liability is settled. Deferred tax
is charged or credited to the Consolidated Income
Statement, except when the item on which the tax
or charge is credited or charged directly to equity, in
which case the deferred tax is also dealt with in equity.
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 assets to be
recovered. Tax assets and liabilities are offset when there
is a legally enforceable right to enforce current tax assets
against current tax liabilities and when the deferred
income tax relates to the same fiscal authority.
1.9 PROPERTY, PLANT AND EQUIPMENT
Property, plant and equipment are stated at cost
less accumulated depreciation and accumulated
impairment losses. Cost comprises the purchase price
plus costs directly incurred in bringing the asset into use.
All repairs and maintenance expenditure is charged to the
Consolidated Income Statement in the period in which
it is incurred.
Freehold land is not depreciated. Depreciation on
other items of property, plant and equipment begins
when the asset is available for use and is charged to the
Consolidated Income Statement on a straight-line basis
to write off the cost, less residual value of the asset, over
its estimated useful life as follows:
Freehold property \u2013 between 20 and 50 years
Leasehold property \u2013 term of the lease
Plant and equipment \u2013 plant and machinery between
3 and 7 years
\u2013 IT hardware between
3 and 5 years
\u2013 fixtures and fittings between
5 and 15 years
Hospital field
equipment
\u2013 5 years
The depreciation method used, residual values and
estimated useful lives are reviewed and changed,
if appropriate, at least at each financial year end.
An asset\u2019s carrying amount is written down immediately
to its recoverable amount if the asset\u2019s carrying amount
is greater than its estimated recoverable amount.
Gains and losses arising on disposals are determined
by comparing sales proceeds with carrying amount and
are recognised in the Consolidated Income Statement.
1.10 INTANGIBLE ASSETS
All intangible assets, excluding goodwill arising on a
business combination, are stated at their amortised cost
or fair value at initial recognition less any provision for
impairment. Amortisation of intangible assets is
recognised as an administration cost.
a) Research and development costs
Research expenditure is written off as incurred.
Development costs are written off as incurred
unless forecast revenues for a particular project exceed
attributable forecast development costs in which case
they are capitalised and amortised on a straight-line
basis over the asset\u2019s estimated useful life. Costs are
capitalised as intangible assets unless physical assets,
such as tooling, exist when they are classified as
property, plant and equipment.
b) Computer software costs
Where computer software is not integral to an item
of property, plant or equipment its costs are capitalised
as other intangible assets. Amortisation is provided on
a straight-line basis over its useful economic life of
between three and seven years.
c) Acquired intangible assets \u2013 business combinations
Intangible assets that may be acquired as a result of
a business combination, include, but are not limited to,
customer lists, supplier lists, databases, technology and
software and patents that can be separately measured at
fair value, on a reliable basis, are separately recognised
on acquisition at the fair value, together with the
associated deferred tax liability. Amortisation is charged
on a straight-line basis to the Consolidated Income
Statement over the expected useful economic lives.
Fair values of customer and supplier relationships
on larger acquisitions are valued using a discounted
cash flow model; databases are valued using a
replacement cost model. For smaller acquisitions,
intangible assets are assessed using historical
experience of similar transactions.
d) Goodwill \u2013 business combinations
Goodwill arising on the acquisition of a subsidiary
represents the excess of the aggregate of the fair value
of the consideration over the aggregate fair value of the
identifiable intangible, tangible and current assets and
net of the aggregate fair value of the liabilities (including
contingent liabilities of businesses acquired at the date
of acquisition). Goodwill is initially recognised as an asset
at cost and is subsequently measured at cost less any
accumulated impairment losses. Transaction costs are
expensed and are not included in the cost of acquisition.
1.11 IMPAIRMENT OF TANGIBLE
AND INTANGIBLE ASSETS
An impairment loss is recognised to the extent that
the carrying amount of an asset or a CGU exceeds
its recoverable amount.
The recoverable amount of an asset or CGU is the higher
of: (i) its fair value less costs to sell; and (ii) its value in
use. Its value in use is the present value of the future
cash flows expected to be derived from the asset or
CGU, discounted using a pre-tax discount rate that
reflects current market assessments of the time value
of money and the risks specific to the asset or CGU.
Impairment losses are recognised immediately in the
Consolidated Income Statement.
a) Impairment of goodwill
Goodwill acquired in a business combination is allocated
to a CGU; CGUs for this purpose are the Group\u2019s three
Sectors which represent the lowest level within the Group
at which the goodwill is monitored by the Group\u2019s Board
of Directors for internal and management purposes.
CGUs to which goodwill has been allocated are tested
for impairment annually, or more frequently when there
is an indication that the unit may be impaired.
If the recoverable amount of the CGU is less than
the carrying amount of the unit, the impairment loss
is allocated first to reduce the goodwill attributable
to the CGU. Impairment losses cannot be
subsequently reversed.
b) Impairment of other tangible and intangible assets
Other tangible and intangible assets are reviewed for
impairment when events or changes in circumstances
indicate the carrying value may not be recoverable.
Impairment losses and any subsequent reversals are
recognised in the Consolidated Income Statement.
1.12 INVENTORIES
Inventories are stated at the lower of cost (generally
calculated on a FIFO or weighted average cost basis
depending on the nature of the inventory) and net
realisable value, after making due allowance for any
obsolete or slow moving inventory. Cost comprises
direct materials, duty and freight-in costs.
Net realisable value represents the estimated selling
price less all estimated costs of completion and the
estimated costs necessary to make the sale.
1.13 FINANCIAL INSTRUMENTS
Financial assets and liabilities are recognised in the
Group balance sheet when the Group becomes a party
to the contractual provisions of the instrument.
a) Trade receivables and loss allowance
Trade receivables are initially measured at fair value, do
not carry any interest and are reduced by a charge for
impairment for estimated irrecoverable amounts. Such
impairment losses are recognised in the Consolidated
Income Statement, calculated under IFRS 9.
b) Trade payables
Trade payables are non-interest bearing and are initially
measured at their nominal value.
c) Cash and cash equivalents
Cash and cash equivalents comprise cash in hand,
interest bearing deposits, bank overdrafts that have
a legal right of offset and short-term highly liquid
investments with original maturities of three months or
less that are readily convertible to a known amount of
cash and are subject to an insignificant risk of changes in
value. Bank overdrafts are repayable on demand and can
form an integral part of the Group\u2019s cash management.
Bank overdrafts (where used) are presented net of cash
and cash equivalents on the balance sheet, where there
is a legal right of offset.
d) Put options held by minority interests
The purchase price of shares to be acquired under
options held by minority shareholders in the Group\u2019s
subsidiaries are calculated by reference to the estimated
profitability of the relevant subsidiary at the time of
exercise, using a multiple based formula. The net present
value of the estimated future payments under these put
options is shown as a financial liability. The corresponding
entry is recognised in equity as a deduction against
retained earnings. At the end of each year, the estimate
of the financial liability is reassessed and any change
in value is recognised in the Consolidated Income
Statement, as part of finance income or expense.
Where the liability is in a foreign currency, any change
in the value of the liability resulting from changes
in exchange rates is recognised in the Consolidated
Income Statement.
e) Derivative financial instruments
and hedge accounting
The Group holds derivative financial instruments in
the form of forward foreign exchange contracts to
hedge its foreign currency exposure and interest rate
swaps to hedge its exposure to market interest rates.
These derivatives are designated as cash flow hedges.
The Group has elected to continue to apply the hedge
accounting requirements of IAS 39, as allowed
under IFRS 9.
Derivatives are initially recognised at fair value on
the date a derivative contract is entered into and
subsequent changes in the fair value of foreign
currency derivatives which are designated and effective
as hedges of future cash flows are recognised in equity
in the hedging reserve and in Other Comprehensive
Income and are reclassified to profit or loss on maturity
of the derivative. Changes in the fair value of foreign
currency derivatives which are ineffective or do not
meet the criteria for hedge accounting in accordance
with IAS 39 are recognised immediately in the
Consolidated Income Statement.
The Group documents, at the inception of the
transaction, the relationship between hedging
instruments and hedged items, as well as its risk
management objectives and strategy for undertaking
various hedging transactions. The Group also documents
its assessment, both at hedge inception and on an
ongoing basis, of whether the derivatives that are
used in hedging transactions are highly effective in
offsetting changes in cash flows of hedged items.
No derivative contracts have been designated as fair
value hedges or net investment hedges.
f) Borrowings
Borrowings are initially recognised at the fair value of the
consideration received. They are subsequently measured
at amortised cost. Borrowings are classified as non-
current when the repayment date is more than 12 months
from the period end date or where they are drawn on
a facility with more than 12 months to expiry.
Borrowings include overdraft facilities that do not have
a legal right of offset.
1.14 LEASES
The Company recognises a right-of-use asset and a
lease liability at the lease commencement date. The
right-of-use asset is initially measured at cost, being the
initial amount of the lease liability adjusted for any lease
payments made at or before commencement date.
Lease liabilities are recorded at the present value of
lease payments. Leases are discounted at the Group\u2019s
incremental borrowing rate, being the rate that the Group
would have to pay to borrow the funds necessary to
obtain an asset of similar value in a similar economic
environment with similar terms and conditions.
Right-of-use assets are depreciated on a straight-line
basis over the lease term, or useful life if shorter.
Interest is recognised on the lease liability, resulting in a
higher finance cost in the earlier years of the lease term.
Lease payments relating to low value assets or to short-
term leases are recognised as an expense on a straight-
line basis over the lease term. Short-term leases are
those with 12 months or less duration.
1.15 OTHER LIABILITIES
Other liabilities are recognised when the Group has legal
or constructive obligation as a result of a past event and
it is probable that the Group will be required to settle
that obligation. Other liabilities are measured at the
Directors\u2019 best estimate of the expenditure required
to settle the obligation at the balance sheet date.
1.16 DIVIDENDS
The annual final dividend is not provided for until
approved at the AGM; interim dividends are charged
in the period they are paid.
1.17 SHARE CAPITAL AND RESERVES
Ordinary shares are classified as equity and details of the
Group\u2019s share capital is disclosed in note (e) of the Parent
Company\u2019s financial statements. Incremental costs
directly attributable to the issue of new shares are shown
in equity as a deduction, net of tax, from the proceeds.
The Group also maintains the following reserves:
a) Translation reserve \u2013 The translation reserve
comprises all foreign exchange differences arising
from the translation of the financial statements of
foreign businesses.
b) Hedging reserve \u2013 The hedging reserve comprises the
effective portion of the cumulative net change in the
fair value of cash flow hedging instruments that are
determined to be an effective hedge.
c) Retained earnings reserve \u2013 The retained earnings
reserve comprises total cumulative recognised income
and expense attributable to shareholders. Bonus
issues of share capital and dividends to shareholders
are also charged directly to this reserve. In addition,
the cost of acquiring shares in the Company and the
liability to provide those shares to employees,
is accounted for in this reserve.
Where any Group company purchases the Company\u2019s
equity share capital and holds that share either directly
as treasury shares or indirectly within an ESOP trust, the
consideration paid, including any directly attributable
incremental costs (net of income taxes), is deducted
from equity attributable to the Company\u2019s equity holders
until the shares are cancelled, reissued or disposed of.
Where such shares are subsequently sold or reissued,
any consideration received, net of any directly
attributable incremental transaction costs and the
related income tax effects, is included in equity
attributable to the Company\u2019s equity holders. These
shares are used to satisfy share awards granted to
Directors under the Group\u2019s share schemes. The Trustee
purchases the Company\u2019s shares on the open market
using loans made by the Company or a subsidiary of
the Company.
1.18 RELATED PARTIES
There are no related party transactions (other than with
key management) that are required to be disclosed in
accordance with IAS 24. Details of their remuneration are
given in note 5 to the consolidated financial statements.
1.19 ACCOUNTING STANDARDS, INTERPRETATIONS
AND AMENDMENTS TO PUBLISHED STANDARDS
NOT YET EFFECTIVE
The IASB has published a number of new IFRS standards,
amendments and interpretations to existing standards
which are not yet effective, but will be mandatory for
the Group\u2019s accounting periods beginning on or after
1 October 2023.
IFRS 17 \u2018Insurance contracts\u2019 which is ultimately
intended to replace IFRS 4, will become effective in the
consolidated Group financial statements for the financial
year ending 30 September 2024;
IFRS 16 amendments \u2018Lease liability in a sale and
leaseback\u2019, which will become effective in the
consolidated Group financial statements for the
financial year ending 30 September 2025, subject
to UK endorsement;
IAS 1 - Presentation of Financial Statements - in relation
to non-current liabilities with covenants and deferral of
effective date, and the Disclosure of Accounting Policies;
IAS 8 - Accounting Policies in relation to the definition
of Accounting Estimates;
IAS 12 \u2013 Deferred tax related to assets and liabilities
arising from a single transaction and International tax
reform \u2013 pillar two model rules.
The Group does not anticipate that the adoption of these
standards and interpretations that are effective for the
year ending September 2024 will have a material effect
on its financial statements.
1.20 SIGNIFICANT ACCOUNTING ESTIMATES
AND CRITICAL JUDGEMENTS
The preparation of the Group\u2019s consolidated financial
statements requires management to make critical
accounting judgements, assumptions or estimates with
regard to assets or liabilities that could potentially have
a material adjustment to the carrying amount of assets
or liabilities in the next 12 months.
1.20.1 Acquisition accounting (estimate)
Acquisition accounting is a significant accounting
estimate.
When the Group makes an acquisition it recognises the
identifiable assets and liabilities, including intangible
assets, at fair value with the difference between the fair
value of net assets acquired and the fair value of
consideration paid comprising goodwill. Acquisitions are
accounted for using the acquisition method as described
in the Group Accounting Policies. The key assumptions
and estimates used to determine the valuation of
intangible assets acquired are the forecast cash flows,
the discount rate and customer/supplier attrition.
Customer and supplier relationships are valued using an
excess earnings cash flow model. Acquisitions often
comprise an element of deferred consideration and may
include a minority interest, which are subject to put
options. These put options are valued at fair value at the
date of acquisition. Deferred consideration is fair valued
based on the Directors\u2019 estimate of future performance
of the acquired entity.
The significant assumptions in valuing the T.I.E. and
DICSA intangible assets, which were acquired in the year,
together with the sensitivity analysis, are set out below.
T.I.E. DICSA
Discount rate + 1% (all intangibles) ca. \u00a3(1.4)m ca. \u00a3(6.1)m
Discount rate - 1% (all intangibles) ca. \u00a31.1m ca. \u00a36.7m
Revenue growth rate +1% (all
intangibles) ca. \u00a3(1.0)m ca. \u00a30.9m
Revenue growth rate -1% (all
intangibles) ca. \u00a31.6m ca. \u00a3(0.1)m
Customer attrition rate +1%
(customer relationships) ca. \u00a3(1.4)m ca. \u00a3(6.2)m
Customer attrition rate -1%
(customer relationships) ca. \u00a31.2m ca. \u00a36.8m
Management are also required to make judgements,
assumptions and estimates relating to certain assets
and liabilities that could potentially have a material
impact over the longer term. These relate to:
1.20.2 Goodwill impairment (estimate)
The Group has material amounts of goodwill and
intangible assets (principally customer and supplier
relationships) recognised in the Consolidated Statement
of Financial Position. As set out in note 1.11 of the Group
Accounting Policies, goodwill is tested annually to
determine if there is any indication of impairment.
Assumptions are used to determine the recoverable
amount of each CGU, principally based on the present
value of estimated future cash flows to derive the \u2018value
in use\u2019 to the Group of the capitalised goodwill. The key
estimates made and assumptions used in performing
impairment testing this year are set out in note 10 to
the consolidated financial statements.
1.20.3 Inventory provisions (estimate)
Inventories are stated at the lower of cost and net
realisable value as set out in note 1.12 of the Group
Accounting Policies. In the course of normal trading
activities, estimates are used to establish the net
realisable value of inventory and impairment charges
are made for obsolete or slow-moving inventories and
against excess inventories.
The decision to make an impairment charge is based
on a number of factors including management\u2019s
assessment of the current trading environment,
aged profiles and historical usage and other matters
which are relevant at the time the consolidated financial
statements are approved.
1.20.4 Defined benefit pension (estimate)
Defined benefit pensions are accounted for as set
out in note 1.6 of the Group Accounting Policies.
Determining the value of the future defined benefit
obligation requires estimates in respect of the
assumptions used to calculate present values.
These include discount rate, future mortality and
inflation rate. Management makes these estimates in
consultation with an independent actuary. For the year
ended 30 September 2023, the Defined benefit pension
obligation for the UK defined benefit pension scheme is
an asset rather than an obligation due to the increase in
bond yields impacting on discount rate and a fall in the
market\u2019s expectations of future inflation, whilst the Kubo
defined benefit pension scheme is a net liability. Detail
of the estimates and key sensitivities made in calculating
the defined benefit asset at 30 September 2023 are set
out in note 25 to the consolidated financial statements.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-438": {
"value": "Going concern The consolidated financial statements have been prepared on a going concern basis. 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 1 to 75. The financial position of the Group, its cash flows, liquidity position and borrowing facilities are described in the Financial Review on pages 36 to 40. In addition, pages 156 to 160 of the Annual Report & Accounts include the Group\u2019s objectives, policies and processes for managing its capital; its financial risk management objectives; details of its financial instruments and hedging activities; and its exposures to credit risk and liquidity risk. The Group continues to operate against a backdrop of macroeconomic disruption, including widespread global inflation, rising interest rates, and accordingly, the Directors have considered a comprehensive going concern review. The Group has considerable financial resources, together with a broad spread of customers and suppliers across different geographic areas and sectors, often secured with longer term agreements. As a consequence, the Directors believe that the Group is well placed to manage its business risks successfully as described further on pages 44 to 48. Going concern basis Accordingly and after making enquiries, the Directors have a reasonable expectation that the Group has adequate resources to continue in operational existence for the foreseeable future and they continue to adopt the going concern basis in preparing the Annual Report & Accounts. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-408": {
"value": "1.2 BASIS OF CONSOLIDATION
The consolidated financial statements incorporate
the financial statements of the Company and entities
controlled by the Company (its subsidiaries and
Employee Benefit Trust (EBT)). Control exists when
the Company is exposed or has rights to variable returns
from its involvement with the entity and has the ability
to affect those returns through its power over the entity.
The assets, liabilities and results of subsidiaries 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.
Where necessary, adjustments are made to the financial
statements of subsidiaries to bring their accounting
policies into line with those detailed herein to ensure
that the Group financial statements are prepared on a
consistent basis. All intra-Group transactions, balances,
income and expenses are eliminated in preparing the
consolidated financial statements.
Non-controlling interests, defined as minority interests, in
the net assets of consolidated subsidiaries are identified
separately from the Group\u2019s equity therein. Minority
interests consist of the amount of those interests at
the date of the original business combination and the
minority\u2019s share of changes in equity since the date of
the combination.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-439": {
"value": "1.2.a. New accounting standards adopted
There have been no new accounting standards adopted
during the year that have a material impact over the
consolidated financial statements.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-409": {
"value": "1.2.a. New accounting standards adopted There have been no new accounting standards adopted during the year that have a material impact over the consolidated financial statements. 1.19 ACCOUNTING STANDARDS, INTERPRETATIONS AND AMENDMENTS TO PUBLISHED STANDARDS NOT YET EFFECTIVE The IASB has published a number of new IFRS standards, amendments and interpretations to existing standards which are not yet effective, but will be mandatory for the Group\u2019s accounting periods beginning on or after 1 October 2023. IFRS 17 \u2018Insurance contracts\u2019 which is ultimately intended to replace IFRS 4, will become effective in the consolidated Group financial statements for the financial year ending 30 September 2024; IFRS 16 amendments \u2018Lease liability in a sale and leaseback\u2019, which will become effective in the consolidated Group financial statements for the financial year ending 30 September 2025, subject to UK endorsement; IAS 1 - Presentation of Financial Statements - in relation to non-current liabilities with covenants and deferral of effective date, and the Disclosure of Accounting Policies; IAS 8 - Accounting Policies in relation to the definition of Accounting Estimates; IAS 12 \u2013 Deferred tax related to assets and liabilities arising from a single transaction and International tax reform \u2013 pillar two model rules. The Group does not anticipate that the adoption of these standards and interpretations that are effective for the year ending September 2024 will have a material effect on its financial statements. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-407": {
"value": "1.3 ACQUISITIONS
Acquisitions are accounted for using the acquisition
method as at the acquisition date, which is the date
on which control is transferred to the Group. Goodwill at
the acquisition date represents the cost of the business
combination (excluding acquisition related costs, which
are expensed as incurred) plus the amount of any non-
controlling interest in the acquiree in excess of the fair
value of the identifiable tangible and intangible assets,
liabilities and contingent liabilities acquired.
Minority interests may be initially measured at fair value
or, alternatively, at the minority interest\u2019s proportionate
share of the recognised amounts of the acquiree\u2019s
identifiable net assets. The choice of measurement
basis is made for each business combination separately.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-410": {
"value": "1.4 DIVESTMENTS The results and cash flows of major lines of businesses that have been divested are classified as discontinued businesses. There were no discontinued operations in either the current or prior year. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-411": {
"value": "1.5 REVENUE RECOGNITION Revenue is measured as the fair value of the consideration received or receivable for goods and services supplied to customers, after deducting sales allowances and value-added taxes; revenue receivable for services supplied to customers, as opposed to goods, is ca. 3% of Group revenue. Under IFRS 15, each customer contract is assessed to identify the performance obligation. An assessment of the timing of revenue recognition is made for each performance obligation. Revenue is recognised at a point in time for all standard revenue transactions when control of the goods provided is transferred to the customer. Revenue is also recognised at a point in time for contracts that contain multiple elements (service contracts) when the agreed output is produced by the customer, unless there are specific performance obligations to deliver other services over time. The revenue on such service contracts is not material in the context of the Group\u2019s total revenue. The transaction price is allocated to each performance obligation based on the relative stand-alone selling prices of the goods or services provided. If a stand- alone selling price is not available, the Group will estimate the selling price with reference to the price that would be charged for the goods or services if they were sold separately. There are no contracts with variable consideration. Provision is made for returns and in the few instances where rebates are provided, though neither are material. There are no capitalised contract costs recognised by the Group. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-412": {
"value": "1.6 EMPLOYEE BENEFITS The Group operates a number of pension plans, both of the defined contribution and defined benefit type. a) Defined contribution pension plans: Contributions to the Group\u2019s defined contribution schemes are recognised as an employee benefit expense when they fall due. b) Defined benefit pension plan: The deficit/asset recognised in the balance sheet for the Group\u2019s defined benefit pension plan is the present value of the defined benefit obligation at the balance sheet date less the fair value of the scheme assets. The defined benefit obligation/asset is calculated by independent actuaries using the projected unit cost method and by discounting the estimated future cash flows using interest rates on high-quality corporate bonds. The pension expense for the Group\u2019s defined benefit plan is recognised as follows: i) Within the Consolidated Income Statement: \u2013 Service cost of current members of the Kubo Scheme. \u2013 Gains and losses arising on settlements and curtailments \u2013 where the item that gave rise to the settlement or curtailment is recognised in operating profit. \u2013 Any interest cost on the net deficit of the plan \u2013 calculated by applying the discount rate to the net defined benefit liability at the start of the annual reporting period. ii) Within the Consolidated Statement of Comprehensive Income (Other Comprehensive Income): \u2013 Actuarial gains and losses arising on the assets and liabilities of the plan related to actual experience and any changes in assumptions at the end of the year. c) Share-based payments: Equity-settled transactions (which are where the Executive Directors and certain senior employees receive a part of their remuneration in the form of shares in the Company, or rights over shares) are measured at fair value at the date of grant. The fair value determined at the grant date uses the Monte Carlo method and takes account of the effect of market based measures, such as Total Shareholder Return (\"TSR\") targets upon which vesting of part of the award is conditional and is expensed to the Consolidated Income Statement on a straight-line basis over the vesting period, with a corresponding credit to equity. The cumulative expense recognised is adjusted to take account of shares forfeited by Executives who leave during the performance or vesting period and, in the case of non-market related performance conditions, where it becomes unlikely that shares will vest. For the market-based measure, the Directors have used a Monte Carlo model to determine fair value of the shares at the date of grant. The Group operates an EBT for the granting of shares to Executives. The cost of shares in the Company purchased by the EBT are shown as a deduction from equity. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-440": {
"value": "c) Share-based payments: Equity-settled transactions (which are where the Executive Directors and certain senior employees receive a part of their remuneration in the form of shares in the Company, or rights over shares) are measured at fair value at the date of grant. The fair value determined at the grant date uses the Monte Carlo method and takes account of the effect of market based measures, such as Total Shareholder Return (\"TSR\") targets upon which vesting of part of the award is conditional and is expensed to the Consolidated Income Statement on a straight-line basis over the vesting period, with a corresponding credit to equity. The cumulative expense recognised is adjusted to take account of shares forfeited by Executives who leave during the performance or vesting period and, in the case of non-market related performance conditions, where it becomes unlikely that shares will vest. For the market-based measure, the Directors have used a Monte Carlo model to determine fair value of the shares at the date of grant. The Group operates an EBT for the granting of shares to Executives. The cost of shares in the Company purchased by the EBT are shown as a deduction from equity. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-413": {
"value": "1.7 FOREIGN CURRENCIES The individual financial statements of each Group entity are prepared in their functional currency, which is the currency of the primary economic environment in which that entity operates. For the purpose of the consolidated financial statements, the results and financial position of each entity are translated into UK sterling, which is the presentational currency of the Group. a) Reporting foreign currency transactions in functional currency: Transactions in currencies other than the entity\u2019s functional currency (foreign currencies) are initially recorded at the rates of exchange prevailing on the dates of the transactions. At each subsequent balance sheet date: i) Foreign currency monetary items are retranslated at the rates prevailing at the balance sheet date. Exchange differences arising on the settlement or retranslation of monetary items are recognised in the Consolidated Income Statement. ii) Non-monetary items measured at historical cost in a foreign currency are not retranslated. iii) Non-monetary items measured at fair value in a foreign currency are retranslated using the exchange rates at the date the fair value was determined. Where a gain or loss on non-monetary items is recognised directly in equity, any exchange component of that gain or loss is also recognised directly in equity and conversely, where a gain or loss on a non-monetary item is recognised in the Consolidated Income Statement, any exchange component of that gain or loss is also recognised in the Consolidated Income Statement. b) Translation from functional currency to presentational currency: When the functional currency of a Group entity is different from the Group\u2019s presentational currency, its results and financial position are translated into the presentational currency as follows: i) Assets and liabilities are translated using exchange rates prevailing at the balance sheet date. ii) Income and expense items are translated at average exchange rates for the year, except where the use of such an average rate does not approximate the exchange rate at the date of the transaction, in which case the transaction rate is used. iii) All resulting exchange differences are recognised in Other Comprehensive Income; these cumulative exchange differences are recognised in the Consolidated Income Statement in the period in which the foreign operation is disposed of. c) Net investment in foreign operations: Exchange differences arising on a monetary item that forms part of a reporting entity\u2019s net investment in a foreign operation are recognised in the Consolidated Income Statement in the separate financial statements of the reporting entity or the foreign operation as appropriate. In the consolidated financial statements such exchange differences are initially recognised in Other Comprehensive Income as a separate component of equity and subsequently recognised in the Consolidated Income Statement on disposal of the net investment. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-441": {
"value": "1.8 TAXATION The tax expense relates to the sum of current tax and deferred tax. Current tax is based on taxable profit for the year, which differs from profit before taxation as reported in the Consolidated Income Statement. Taxable profit excludes items of income and expense that are taxable (or deductible) in other years and also excludes items that are never taxable or deductible. The Group\u2019s liability for current tax, including UK corporation tax and overseas tax, is calculated using rates that have been enacted or substantively enacted at the balance sheet date. Deferred tax is accounted for using the balance sheet liability method. Deferred tax is recognised on differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences and deferred tax assets are recognised to the extent that it is probable that taxable profits will be available against which deductible temporary differences can be utilised. Temporary differences arise primarily from the recognition of the deficit on the Group\u2019s defined benefit pension scheme, the difference between accelerated capital allowances and depreciation and for short-term timing differences where a provision held against receivables or inventory is not deductible for taxation purposes. However, deferred tax assets and liabilities are not recognised if the temporary difference arises from goodwill or from the initial recognition (other than in a business combination) of other assets and liabilities in a transaction that affects neither the taxable profit, nor the accounting profit. Deferred tax liabilities are also recognised for taxable temporary differences arising on investments in subsidiaries, 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. No deferred tax is recognised on the unremitted earnings of overseas subsidiaries, as the Group controls the dividend policies of its subsidiaries. Deferred tax is calculated at the tax rates that are expected to apply to the period when the asset is realised or the liability is settled. Deferred tax is charged or credited to the Consolidated Income Statement, except when the item on which the tax or charge is credited or charged directly to equity, in which case the deferred tax is also dealt with in equity. 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 assets to be recovered. Tax assets and liabilities are offset when there is a legally enforceable right to enforce current tax assets against current tax liabilities and when the deferred income tax relates to the same fiscal authority. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-414": {
"value": "1.8 TAXATION The tax expense relates to the sum of current tax and deferred tax. Current tax is based on taxable profit for the year, which differs from profit before taxation as reported in the Consolidated Income Statement. Taxable profit excludes items of income and expense that are taxable (or deductible) in other years and also excludes items that are never taxable or deductible. The Group\u2019s liability for current tax, including UK corporation tax and overseas tax, is calculated using rates that have been enacted or substantively enacted at the balance sheet date. Deferred tax is accounted for using the balance sheet liability method. Deferred tax is recognised on differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences and deferred tax assets are recognised to the extent that it is probable that taxable profits will be available against which deductible temporary differences can be utilised. Temporary differences arise primarily from the recognition of the deficit on the Group\u2019s defined benefit pension scheme, the difference between accelerated capital allowances and depreciation and for short-term timing differences where a provision held against receivables or inventory is not deductible for taxation purposes. However, deferred tax assets and liabilities are not recognised if the temporary difference arises from goodwill or from the initial recognition (other than in a business combination) of other assets and liabilities in a transaction that affects neither the taxable profit, nor the accounting profit. Deferred tax liabilities are also recognised for taxable temporary differences arising on investments in subsidiaries, 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. No deferred tax is recognised on the unremitted earnings of overseas subsidiaries, as the Group controls the dividend policies of its subsidiaries. Deferred tax is calculated at the tax rates that are expected to apply to the period when the asset is realised or the liability is settled. Deferred tax is charged or credited to the Consolidated Income Statement, except when the item on which the tax or charge is credited or charged directly to equity, in which case the deferred tax is also dealt with in equity. 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 assets to be recovered. Tax assets and liabilities are offset when there is a legally enforceable right to enforce current tax assets against current tax liabilities and when the deferred income tax relates to the same fiscal authority. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-415": {
"value": "1.9 PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment are stated at cost less accumulated depreciation and accumulated impairment losses. Cost comprises the purchase price plus costs directly incurred in bringing the asset into use. All repairs and maintenance expenditure is charged to the Consolidated Income Statement in the period in which it is incurred. Freehold land is not depreciated. Depreciation on other items of property, plant and equipment begins when the asset is available for use and is charged to the Consolidated Income Statement on a straight-line basis to write off the cost, less residual value of the asset, over its estimated useful life as follows: Freehold property \u2013 between 20 and 50 years Leasehold property \u2013 term of the lease Plant and equipment \u2013 plant and machinery between 3 and 7 years \u2013 IT hardware between 3 and 5 years \u2013 fixtures and fittings between 5 and 15 years Hospital field equipment \u2013 5 years The depreciation method used, residual values and estimated useful lives are reviewed and changed, if appropriate, at least at each financial year end. An asset\u2019s carrying amount is written down immediately to its recoverable amount if the asset\u2019s carrying amount is greater than its estimated recoverable amount. Gains and losses arising on disposals are determined by comparing sales proceeds with carrying amount and are recognised in the Consolidated Income Statement. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-442": {
"value": "Freehold land is not depreciated. Depreciation on other items of property, plant and equipment begins when the asset is available for use and is charged to the Consolidated Income Statement on a straight-line basis to write off the cost, less residual value of the asset, over its estimated useful life as follows: Freehold property \u2013 between 20 and 50 years Leasehold property \u2013 term of the lease Plant and equipment \u2013 plant and machinery between 3 and 7 years \u2013 IT hardware between 3 and 5 years \u2013 fixtures and fittings between 5 and 15 years Hospital field equipment \u2013 5 years The depreciation method used, residual values and estimated useful lives are reviewed and changed, if appropriate, at least at each financial year end. An asset\u2019s carrying amount is written down immediately to its recoverable amount if the asset\u2019s carrying amount is greater than its estimated recoverable amount. Gains and losses arising on disposals are determined by comparing sales proceeds with carrying amount and are recognised in the Consolidated Income Statement. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-416": {
"value": "1.10 INTANGIBLE ASSETS All intangible assets, excluding goodwill arising on a business combination, are stated at their amortised cost or fair value at initial recognition less any provision for impairment. Amortisation of intangible assets is recognised as an administration cost. a) Research and development costs Research expenditure is written off as incurred. Development costs are written off as incurred unless forecast revenues for a particular project exceed attributable forecast development costs in which case they are capitalised and amortised on a straight-line basis over the asset\u2019s estimated useful life. Costs are capitalised as intangible assets unless physical assets, such as tooling, exist when they are classified as property, plant and equipment. b) Computer software costs Where computer software is not integral to an item of property, plant or equipment its costs are capitalised as other intangible assets. Amortisation is provided on a straight-line basis over its useful economic life of between three and seven years. c) Acquired intangible assets \u2013 business combinations Intangible assets that may be acquired as a result of a business combination, include, but are not limited to, customer lists, supplier lists, databases, technology and software and patents that can be separately measured at fair value, on a reliable basis, are separately recognised on acquisition at the fair value, together with the associated deferred tax liability. Amortisation is charged on a straight-line basis to the Consolidated Income Statement over the expected useful economic lives. Fair values of customer and supplier relationships on larger acquisitions are valued using a discounted cash flow model; databases are valued using a replacement cost model. For smaller acquisitions, intangible assets are assessed using historical experience of similar transactions. d) Goodwill \u2013 business combinations Goodwill arising on the acquisition of a subsidiary represents the excess of the aggregate of the fair value of the consideration over the aggregate fair value of the identifiable intangible, tangible and current assets and net of the aggregate fair value of the liabilities (including contingent liabilities of businesses acquired at the date of acquisition). Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less any accumulated impairment losses. Transaction costs are expensed and are not included in the cost of acquisition. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-443": {
"value": "a) Research and development costs Research expenditure is written off as incurred. Development costs are written off as incurred unless forecast revenues for a particular project exceed attributable forecast development costs in which case they are capitalised and amortised on a straight-line basis over the asset\u2019s estimated useful life. Costs are capitalised as intangible assets unless physical assets, such as tooling, exist when they are classified as property, plant and equipment. b) Computer software costs Where computer software is not integral to an item of property, plant or equipment its costs are capitalised as other intangible assets. Amortisation is provided on a straight-line basis over its useful economic life of between three and seven years. c) Acquired intangible assets \u2013 business combinations Intangible assets that may be acquired as a result of a business combination, include, but are not limited to, customer lists, supplier lists, databases, technology and software and patents that can be separately measured at fair value, on a reliable basis, are separately recognised on acquisition at the fair value, together with the associated deferred tax liability. Amortisation is charged on a straight-line basis to the Consolidated Income Statement over the expected useful economic lives. Fair values of customer and supplier relationships on larger acquisitions are valued using a discounted cash flow model; databases are valued using a replacement cost model. For smaller acquisitions, intangible assets are assessed using historical experience of similar transactions. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-444": {
"value": "d) Goodwill \u2013 business combinations Goodwill arising on the acquisition of a subsidiary represents the excess of the aggregate of the fair value of the consideration over the aggregate fair value of the identifiable intangible, tangible and current assets and net of the aggregate fair value of the liabilities (including contingent liabilities of businesses acquired at the date of acquisition). Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less any accumulated impairment losses. Transaction costs are expensed and are not included in the cost of acquisition. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-417": {
"value": "1.11 IMPAIRMENT OF TANGIBLE AND INTANGIBLE ASSETS An impairment loss is recognised to the extent that the carrying amount of an asset or a CGU exceeds its recoverable amount. The recoverable amount of an asset or CGU is the higher of: (i) its fair value less costs to sell; and (ii) its value in use. Its value in use is the present value of the future cash flows expected to be derived from the asset or CGU, discounted using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset or CGU. Impairment losses are recognised immediately in the Consolidated Income Statement. a) Impairment of goodwill Goodwill acquired in a business combination is allocated to a CGU; CGUs for this purpose are the Group\u2019s three Sectors which represent the lowest level within the Group at which the goodwill is monitored by the Group\u2019s Board of Directors for internal and management purposes. CGUs to which goodwill has been allocated are tested for impairment annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the CGU is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the goodwill attributable to the CGU. Impairment losses cannot be subsequently reversed. b) Impairment of other tangible and intangible assets Other tangible and intangible assets are reviewed for impairment when events or changes in circumstances indicate the carrying value may not be recoverable. Impairment losses and any subsequent reversals are recognised in the Consolidated Income Statement. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-418": {
"value": "1.12 INVENTORIES Inventories are stated at the lower of cost (generally calculated on a FIFO or weighted average cost basis depending on the nature of the inventory) and net realisable value, after making due allowance for any obsolete or slow moving inventory. Cost comprises direct materials, duty and freight-in costs. Net realisable value represents the estimated selling price less all estimated costs of completion and the estimated costs necessary to make the sale. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-419": {
"value": "1.13 FINANCIAL INSTRUMENTS Financial assets and liabilities are recognised in the Group balance sheet when the Group becomes a party to the contractual provisions of the instrument. a) Trade receivables and loss allowance Trade receivables are initially measured at fair value, do not carry any interest and are reduced by a charge for impairment for estimated irrecoverable amounts. Such impairment losses are recognised in the Consolidated Income Statement, calculated under IFRS 9. b) Trade payables Trade payables are non-interest bearing and are initially measured at their nominal value. c) Cash and cash equivalents Cash and cash equivalents comprise cash in hand, interest bearing deposits, bank overdrafts that have a legal right of offset and short-term highly liquid investments with original maturities of three months or less that are readily convertible to a known amount of cash and are subject to an insignificant risk of changes in value. Bank overdrafts are repayable on demand and can form an integral part of the Group\u2019s cash management. Bank overdrafts (where used) are presented net of cash and cash equivalents on the balance sheet, where there is a legal right of offset. d) Put options held by minority interests The purchase price of shares to be acquired under options held by minority shareholders in the Group\u2019s subsidiaries are calculated by reference to the estimated profitability of the relevant subsidiary at the time of exercise, using a multiple based formula. The net present value of the estimated future payments under these put options is shown as a financial liability. The corresponding entry is recognised in equity as a deduction against retained earnings. At the end of each year, the estimate of the financial liability is reassessed and any change in value is recognised in the Consolidated Income Statement, as part of finance income or expense. Where the liability is in a foreign currency, any change in the value of the liability resulting from changes in exchange rates is recognised in the Consolidated Income Statement. e) Derivative financial instruments and hedge accounting The Group holds derivative financial instruments in the form of forward foreign exchange contracts to hedge its foreign currency exposure and interest rate swaps to hedge its exposure to market interest rates. These derivatives are designated as cash flow hedges. The Group has elected to continue to apply the hedge accounting requirements of IAS 39, as allowed under IFRS 9. Derivatives are initially recognised at fair value on the date a derivative contract is entered into and subsequent changes in the fair value of foreign currency derivatives which are designated and effective as hedges of future cash flows are recognised in equity in the hedging reserve and in Other Comprehensive Income and are reclassified to profit or loss on maturity of the derivative. Changes in the fair value of foreign currency derivatives which are ineffective or do not meet the criteria for hedge accounting in accordance with IAS 39 are recognised immediately in the Consolidated Income Statement. The Group documents, at the inception of the transaction, the relationship between hedging instruments and hedged items, as well as its risk management objectives and strategy for undertaking various hedging transactions. The Group also documents its assessment, both at hedge inception and on an ongoing basis, of whether the derivatives that are used in hedging transactions are highly effective in offsetting changes in cash flows of hedged items. No derivative contracts have been designated as fair value hedges or net investment hedges. f) Borrowings Borrowings are initially recognised at the fair value of the consideration received. They are subsequently measured at amortised cost. Borrowings are classified as non- current when the repayment date is more than 12 months from the period end date or where they are drawn on a facility with more than 12 months to expiry. Borrowings include overdraft facilities that do not have a legal right of offset. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-445": {
"value": "a) Trade receivables and loss allowance Trade receivables are initially measured at fair value, do not carry any interest and are reduced by a charge for impairment for estimated irrecoverable amounts. Such impairment losses are recognised in the Consolidated Income Statement, calculated under IFRS 9. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-446": {
"value": "b) Trade payables Trade payables are non-interest bearing and are initially measured at their nominal value. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-447": {
"value": "c) Cash and cash equivalents Cash and cash equivalents comprise cash in hand, interest bearing deposits, bank overdrafts that have a legal right of offset and short-term highly liquid investments with original maturities of three months or less that are readily convertible to a known amount of cash and are subject to an insignificant risk of changes in value. Bank overdrafts are repayable on demand and can form an integral part of the Group\u2019s cash management. Bank overdrafts (where used) are presented net of cash and cash equivalents on the balance sheet, where there is a legal right of offset. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-462": {
"value": "e) Derivative financial instruments and hedge accounting The Group holds derivative financial instruments in the form of forward foreign exchange contracts to hedge its foreign currency exposure and interest rate swaps to hedge its exposure to market interest rates. These derivatives are designated as cash flow hedges. The Group has elected to continue to apply the hedge accounting requirements of IAS 39, as allowed under IFRS 9. Derivatives are initially recognised at fair value on the date a derivative contract is entered into and subsequent changes in the fair value of foreign currency derivatives which are designated and effective as hedges of future cash flows are recognised in equity in the hedging reserve and in Other Comprehensive Income and are reclassified to profit or loss on maturity of the derivative. Changes in the fair value of foreign currency derivatives which are ineffective or do not meet the criteria for hedge accounting in accordance with IAS 39 are recognised immediately in the Consolidated Income Statement. The Group documents, at the inception of the transaction, the relationship between hedging instruments and hedged items, as well as its risk management objectives and strategy for undertaking various hedging transactions. The Group also documents its assessment, both at hedge inception and on an ongoing basis, of whether the derivatives that are used in hedging transactions are highly effective in offsetting changes in cash flows of hedged items. No derivative contracts have been designated as fair value hedges or net investment hedges. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-448": {
"value": "e) Derivative financial instruments and hedge accounting The Group holds derivative financial instruments in the form of forward foreign exchange contracts to hedge its foreign currency exposure and interest rate swaps to hedge its exposure to market interest rates. These derivatives are designated as cash flow hedges. The Group has elected to continue to apply the hedge accounting requirements of IAS 39, as allowed under IFRS 9. Derivatives are initially recognised at fair value on the date a derivative contract is entered into and subsequent changes in the fair value of foreign currency derivatives which are designated and effective as hedges of future cash flows are recognised in equity in the hedging reserve and in Other Comprehensive Income and are reclassified to profit or loss on maturity of the derivative. Changes in the fair value of foreign currency derivatives which are ineffective or do not meet the criteria for hedge accounting in accordance with IAS 39 are recognised immediately in the Consolidated Income Statement. The Group documents, at the inception of the transaction, the relationship between hedging instruments and hedged items, as well as its risk management objectives and strategy for undertaking various hedging transactions. The Group also documents its assessment, both at hedge inception and on an ongoing basis, of whether the derivatives that are used in hedging transactions are highly effective in offsetting changes in cash flows of hedged items. No derivative contracts have been designated as fair value hedges or net investment hedges. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-449": {
"value": "f) Borrowings Borrowings are initially recognised at the fair value of the consideration received. They are subsequently measured at amortised cost. Borrowings are classified as non- current when the repayment date is more than 12 months from the period end date or where they are drawn on a facility with more than 12 months to expiry. Borrowings include overdraft facilities that do not have a legal right of offset. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-420": {
"value": "1.14 LEASES The Company recognises a right-of-use asset and a lease liability at the lease commencement date. The right-of-use asset is initially measured at cost, being the initial amount of the lease liability adjusted for any lease payments made at or before commencement date. Lease liabilities are recorded at the present value of lease payments. Leases are discounted at the Group\u2019s incremental borrowing rate, being the rate that the Group would have to pay to borrow the funds necessary to obtain an asset of similar value in a similar economic environment with similar terms and conditions. Right-of-use assets are depreciated on a straight-line basis over the lease term, or useful life if shorter. Interest is recognised on the lease liability, resulting in a higher finance cost in the earlier years of the lease term. Lease payments relating to low value assets or to short- term leases are recognised as an expense on a straight- line basis over the lease term. Short-term leases are those with 12 months or less duration. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-421": {
"value": "1.15 OTHER LIABILITIES Other liabilities are recognised when the Group has legal or constructive obligation as a result of a past event and it is probable that the Group will be required to settle that obligation. Other liabilities are measured at the Directors\u2019 best estimate of the expenditure required to settle the obligation at the balance sheet date. ",
"dimensions": {
"concept": "diplomaplc:DescriptionOfAccountingPolicyForOtherLiabilities",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-422": {
"value": "1.16 DIVIDENDS The annual final dividend is not provided for until approved at the AGM; interim dividends are charged in the period they are paid. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-423": {
"value": "1.17 SHARE CAPITAL AND RESERVES Ordinary shares are classified as equity and details of the Group\u2019s share capital is disclosed in note (e) of the Parent Company\u2019s financial statements. Incremental costs directly attributable to the issue of new shares are shown in equity as a deduction, net of tax, from the proceeds. The Group also maintains the following reserves: a) Translation reserve \u2013 The translation reserve comprises all foreign exchange differences arising from the translation of the financial statements of foreign businesses. b) Hedging reserve \u2013 The hedging reserve comprises the effective portion of the cumulative net change in the fair value of cash flow hedging instruments that are determined to be an effective hedge. c) Retained earnings reserve \u2013 The retained earnings reserve comprises total cumulative recognised income and expense attributable to shareholders. Bonus issues of share capital and dividends to shareholders are also charged directly to this reserve. In addition, the cost of acquiring shares in the Company and the liability to provide those shares to employees, is accounted for in this reserve. Where any Group company purchases the Company\u2019s equity share capital and holds that share either directly as treasury shares or indirectly within an ESOP trust, the consideration paid, including any directly attributable incremental costs (net of income taxes), is deducted from equity attributable to the Company\u2019s equity holders until the shares are cancelled, reissued or disposed of. Where such shares are subsequently sold or reissued, any consideration received, net of any directly attributable incremental transaction costs and the related income tax effects, is included in equity attributable to the Company\u2019s equity holders. These shares are used to satisfy share awards granted to Directors under the Group\u2019s share schemes. The Trustee purchases the Company\u2019s shares on the open market using loans made by the Company or a subsidiary of the Company. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-424": {
"value": "1.18 RELATED PARTIES There are no related party transactions (other than with key management) that are required to be disclosed in accordance with IAS 24. Details of their remuneration are given in note 5 to the consolidated financial statements. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-450": {
"value": "1.19 ACCOUNTING STANDARDS, INTERPRETATIONS AND AMENDMENTS TO PUBLISHED STANDARDS NOT YET EFFECTIVE The IASB has published a number of new IFRS standards, amendments and interpretations to existing standards which are not yet effective, but will be mandatory for the Group\u2019s accounting periods beginning on or after 1 October 2023. IFRS 17 \u2018Insurance contracts\u2019 which is ultimately intended to replace IFRS 4, will become effective in the consolidated Group financial statements for the financial year ending 30 September 2024; IFRS 16 amendments \u2018Lease liability in a sale and leaseback\u2019, which will become effective in the consolidated Group financial statements for the financial year ending 30 September 2025, subject to UK endorsement; IAS 1 - Presentation of Financial Statements - in relation to non-current liabilities with covenants and deferral of effective date, and the Disclosure of Accounting Policies; IAS 8 - Accounting Policies in relation to the definition of Accounting Estimates; IAS 12 \u2013 Deferred tax related to assets and liabilities arising from a single transaction and International tax reform \u2013 pillar two model rules. The Group does not anticipate that the adoption of these standards and interpretations that are effective for the year ending September 2024 will have a material effect on its financial statements. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-425": {
"value": "1.20 SIGNIFICANT ACCOUNTING ESTIMATES AND CRITICAL JUDGEMENTS The preparation of the Group\u2019s consolidated financial statements requires management to make critical accounting judgements, assumptions or estimates with regard to assets or liabilities that could potentially have a material adjustment to the carrying amount of assets or liabilities in the next 12 months. 1.20.1 Acquisition accounting (estimate) Acquisition accounting is a significant accounting estimate. When the Group makes an acquisition it recognises the identifiable assets and liabilities, including intangible assets, at fair value with the difference between the fair value of net assets acquired and the fair value of consideration paid comprising goodwill. Acquisitions are accounted for using the acquisition method as described in the Group Accounting Policies. The key assumptions and estimates used to determine the valuation of intangible assets acquired are the forecast cash flows, the discount rate and customer/supplier attrition. Customer and supplier relationships are valued using an excess earnings cash flow model. Acquisitions often comprise an element of deferred consideration and may include a minority interest, which are subject to put options. These put options are valued at fair value at the date of acquisition. Deferred consideration is fair valued based on the Directors\u2019 estimate of future performance of the acquired entity. The significant assumptions in valuing the T.I.E. and DICSA intangible assets, which were acquired in the year, together with the sensitivity analysis, are set out below. T.I.E. DICSA Discount rate + 1% (all intangibles) ca. \u00a3(1.4)m ca. \u00a3(6.1)m Discount rate - 1% (all intangibles) ca. \u00a31.1m ca. \u00a36.7m Revenue growth rate +1% (all intangibles) ca. \u00a3(1.0)m ca. \u00a30.9m Revenue growth rate -1% (all intangibles) ca. \u00a31.6m ca. \u00a3(0.1)m Customer attrition rate +1% (customer relationships) ca. \u00a3(1.4)m ca. \u00a3(6.2)m Customer attrition rate -1% (customer relationships) ca. \u00a31.2m ca. \u00a36.8m Management are also required to make judgements, assumptions and estimates relating to certain assets and liabilities that could potentially have a material impact over the longer term. These relate to: 1.20.2 Goodwill impairment (estimate) The Group has material amounts of goodwill and intangible assets (principally customer and supplier relationships) recognised in the Consolidated Statement of Financial Position. As set out in note 1.11 of the Group Accounting Policies, goodwill is tested annually to determine if there is any indication of impairment. Assumptions are used to determine the recoverable amount of each CGU, principally based on the present value of estimated future cash flows to derive the \u2018value in use\u2019 to the Group of the capitalised goodwill. The key estimates made and assumptions used in performing impairment testing this year are set out in note 10 to the consolidated financial statements. 1.20.3 Inventory provisions (estimate) Inventories are stated at the lower of cost and net realisable value as set out in note 1.12 of the Group Accounting Policies. In the course of normal trading activities, estimates are used to establish the net realisable value of inventory and impairment charges are made for obsolete or slow-moving inventories and against excess inventories. The decision to make an impairment charge is based on a number of factors including management\u2019s assessment of the current trading environment, aged profiles and historical usage and other matters which are relevant at the time the consolidated financial statements are approved. 1.20.4 Defined benefit pension (estimate) Defined benefit pensions are accounted for as set out in note 1.6 of the Group Accounting Policies. Determining the value of the future defined benefit obligation requires estimates in respect of the assumptions used to calculate present values. These include discount rate, future mortality and inflation rate. Management makes these estimates in consultation with an independent actuary. For the year ended 30 September 2023, the Defined benefit pension obligation for the UK defined benefit pension scheme is an asset rather than an obligation due to the increase in bond yields impacting on discount rate and a fall in the market\u2019s expectations of future inflation, whilst the Kubo defined benefit pension scheme is a net liability. Detail of the estimates and key sensitivities made in calculating the defined benefit asset at 30 September 2023 are set out in note 25 to the consolidated financial statements.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:2138008OGI7VYG8FGR19",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
}
}
}