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"ifrs-full:DividendsPaidToEquityHoldersOfParentClassifiedAsFinancingActivities", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-336": { "value": "200000.0", "decimals": -5, "dimensions": { "concept": "ifrs-full:DividendsPaidToNoncontrollingInterestsClassifiedAsFinancingActivities", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-337": { "value": "400000.0", "decimals": -5, "dimensions": { "concept": "ifrs-full:DividendsPaidToNoncontrollingInterestsClassifiedAsFinancingActivities", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-338": { "value": "800000.0", "decimals": -5, "dimensions": { "concept": "ifrs-full:PaymentsOfOtherEquityInstruments", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-339": { "value": "-0.0", "decimals": -5, "dimensions": { "concept": "ifrs-full:PaymentsOfOtherEquityInstruments", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-340": { "value": "4100000.0", "decimals": -5, "dimensions": { "concept": "diplomaplc:NotionalPurchaseOfOwnSharesOnExerciseOfShareOptionsClassifiedAsFinancingActivities", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-341": { "value": "2300000.0", "decimals": -5, "dimensions": { "concept": "diplomaplc:NotionalPurchaseOfOwnSharesOnExerciseOfShareOptionsClassifiedAsFinancingActivities", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-342": { "value": "141900000.0", "decimals": -5, "dimensions": { "concept": "ifrs-full:ProceedsFromBorrowingsClassifiedAsFinancingActivities", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-343": { "value": "694900000.0", "decimals": -5, "dimensions": { "concept": "ifrs-full:ProceedsFromBorrowingsClassifiedAsFinancingActivities", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-344": { "value": "254400000.0", "decimals": -5, "dimensions": { "concept": "ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-345": { "value": "509100000.0", "decimals": -5, "dimensions": { "concept": "ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-346": { "value": "14600000.0", "decimals": -5, "dimensions": { "concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-347": { "value": "16000000.0", "decimals": -5, "dimensions": { "concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-348": { "value": "-212900000.0", "decimals": -5, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-349": { "value": "90300000.0", "decimals": -5, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-350": { "value": "23400000.0", "decimals": -5, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-351": { "value": "-6400000.0", "decimals": -5, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-352": { "value": "60200000.0", "decimals": -5, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-353": { "value": "62400000.0", "decimals": -5, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2023-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-354": { "value": "-1900000.0", "decimals": -5, "dimensions": { "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-355": { "value": "4200000.0", "decimals": -5, "dimensions": { "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-356": { "value": "81700000.0", "decimals": -5, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-357": { "value": "60200000.0", "decimals": -5, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-358": { "value": "0.0", "decimals": -5, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalentsClassifiedAsPartOfDisposalGroupHeldForSale", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-359": { "value": "-4700000.0", "decimals": -5, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalentsClassifiedAsPartOfDisposalGroupHeldForSale", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-360": { "value": "81700000.0", "decimals": -5, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-361": { "value": "55500000.0", "decimals": -5, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-364": { "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\u201311 Charterhouse Square, London EC1M 6EE . The consolidated financial statements comprise the Company and its subsidiaries (together referred to as the Group) and were authorised by the Directors for publication on 18 November 2025. 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 and Accounts on pages 154 to 156. A full list of subsidiary and other related undertakings is set out on pages 163 to 165.", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-3": { "value": "Diploma PLC", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-362": { "value": "Diploma PLC", "dimensions": { "concept": "ifrs-full:NameOfParentEntity", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-4": { "value": "public company limited", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-5": { "value": "United Kingdom ", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-6": { "value": "England and Wales", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-7": { "value": "10\u201311 Charterhouse Square, London EC1M 6EE ", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-410": { "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 and Accounts on pages
154 to 156. A full list of subsidiary and other related undertakings is set out on
pages 163 to 165.
", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-365": { "value": "
2. Analysis of operating expenses
Adjusted Total Adjusted Total
2025 Adjustments 2025 2024 Adjustments 2024
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Cost of inventories sold
812.7
5.7
818.4
730.1
4.4
734.5
Employee costs (note 5)
237.0
4.9
241.9
230.9
3.9
234.8
Depreciation of
property, plant and
equipment (note 12)
14.2
\u2014
14.2
14.6
\u2014
14.6
Depreciation of
right-of-use assets
(note 13)
15.5
\u2014
15.5
16.3
\u2014
16.3
Amortisation (note 11)
0.8
61.7
62.5
1.3
59.4
60.7
Net impairment
movements on trade
receivables (note 16)
1.2
\u2014
1.2
(0.6)
\u2014
(0.6)
Other operating
expenses/(income)
100.4
(13.3)
87.1
85.8
9.9
95.7
Operating expenses
1,181.8
59.0
1,240.8
1,078.4
77.6
1,156.0
The adjustments to operating expenses are made in relation to acquisition related
and other charges, as defined in note 29.2, totalling \u00a359.0m (2024: \u00a377.6m) and
comprises of \u00a361.7m (2024: \u00a359.4m) of amortisation of acquisition intangible
assets, \u00a35.7m (2024: \u00a34.4m) relating to the unwind of fair value adjustments
to inventory acquired through acquisitions, \u00a34.9m (2024: \u00a31.5m) of deferred
remuneration costs related to acquisitions completed in previous years, and
net other income of \u00a313.3m (2024: expense of \u00a312.3m) comprising a net gain on
disposal of businesses of \u00a317.3m (2024: \u00a3nil), partly offset by acquisition related
expenses of \u00a34.0m (2024: \u00a38.7m) and \u00a3nil restructuring costs (2024: \u00a33.6m).
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-464": { "value": "2. Analysis of operating expenses
Adjusted Total Adjusted Total
2025 Adjustments 2025 2024 Adjustments 2024
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Cost of inventories sold
812.7
5.7
818.4
730.1
4.4
734.5
Employee costs (note 5)
237.0
4.9
241.9
230.9
3.9
234.8
Depreciation of
property, plant and
equipment (note 12)
14.2
\u2014
14.2
14.6
\u2014
14.6
Depreciation of
right-of-use assets
(note 13)
15.5
\u2014
15.5
16.3
\u2014
16.3
Amortisation (note 11)
0.8
61.7
62.5
1.3
59.4
60.7
Net impairment
movements on trade
receivables (note 16)
1.2
\u2014
1.2
(0.6)
\u2014
(0.6)
Other operating
expenses/(income)
100.4
(13.3)
87.1
85.8
9.9
95.7
Operating expenses
1,181.8
59.0
1,240.8
1,078.4
77.6
1,156.0
The adjustments to operating expenses are made in relation to acquisition related and other charges, as defined in note 29.2, totalling \u00a359.0m (2024: \u00a377.6m) and comprises of \u00a361.7m (2024: \u00a359.4m) of amortisation of acquisition intangible assets, \u00a35.7m (2024: \u00a34.4m) relating to the unwind of fair value adjustments to inventory acquired through acquisitions, \u00a34.9m (2024: \u00a31.5m) of deferred remuneration costs related to acquisitions completed in previous years, and net other income of \u00a313.3m (2024: expense of \u00a312.3m) comprising a net gain on disposal of businesses of \u00a317.3m (2024: \u00a3nil), partly offset by acquisition related expenses of \u00a34.0m (2024: \u00a38.7m) and \u00a3nil restructuring costs (2024: \u00a33.6m). 12. Property, plant and equipment
Freehold Leasehold Plant and Hospital field
properties improvements equipment equipment Total
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Cost
At 1 October 2023
3.1
17.6
67.3
24.9
112.9
Additions
0.2
1.7
9.7
7.3
18.9
Acquisition of businesses
4.1
4.9
0.3
\u2014
9.3
Disposals
(0.8)
(1.5)
(3.2)
(1.1)
(6.6)
Transfers to Held for Sale Assets
\u2014
(0.4)
(7. 5)
\u2014
( 7.9)
Exchange adjustments
(0.2)
(1.6)
(5.6)
(2.1)
(9.5)
At 30 September 2024
6.4
20.7
61.0
29.0
117.1
Additions
0.2
2.1
5.1
6.0
13.4
Acquisition of businesses (note 22)
4.2
0.1
0.8
0.2
5.3
Disposals
(0.1)
(0.9)
(2.2)
(1.0)
(4.2)
Exchange adjustments
\u2014
0.4
0.5
(1.3)
(0.4)
At 30 September 2025
10.7
22.4
65.2
32.9
131.2
Freehold Leasehold Plant and Hospital field
properties improvements equipment equipment Total
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Depreciation
At 1 October 2023
0.8
5.6
35.6
11.7
53.7
Charge for the year
0.1
1.6
9.1
3.8
14.6
Disposals
(0.7)
(0.3)
(2.3)
(0.5)
(3.8)
Transfers to Held for Sale Assets
\u2014
(0.1)
(4.8)
\u2014
(4.9)
Exchange adjustments
\u2014
(0.5)
(4.4)
(1.0)
(5.9)
At 30 September 2024
0.2
6.3
33.2
14.0
53.7
Charge for the year
0.1
1.8
7.8
4.5
14.2
Disposals
\u2014
(0.6)
(2.1)
(0.3)
(3.0)
Exchange adjustments
\u2014
0.3
0.1
(0.8)
(0.4)
At 30 September 2025
0.3
7.8
39.0
17.4
64.5
Net book value
At 30 September 2025
10.4
14.6
26.2
15.5
66.7
At 30 September 2024
6.2
14.4
27.8
15.0
63.4
Assets under construction are included in leasehold improvements of \u00a30.1m (2024: \u00a30.1m) and plant and equipment of \u00a30.6m (2024: \u00a30.9m). Land included within freehold properties above which is not depreciated is \u00a31.1m (2024: \u00a31.3m). Capital commitments contracted, but not provided, were \u00a3nil (2024: \u00a30.1m). Freehold properties include c.150 acres of land at Stamford that comprises mostly farm land and former quarry land. In the Directors\u2019 opinion, the current fair value of its land at 30 September 2025 is \u00a31.0m (2024: \u00a31.0m) with a book value of \u00a3nil (2024: \u00a3nil). ", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-468": { "value": "2. Analysis of operating expenses
Adjusted Total Adjusted Total
2025 Adjustments 2025 2024 Adjustments 2024
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Cost of inventories sold
812.7
5.7
818.4
730.1
4.4
734.5
Employee costs (note 5)
237.0
4.9
241.9
230.9
3.9
234.8
Depreciation of
property, plant and
equipment (note 12)
14.2
\u2014
14.2
14.6
\u2014
14.6
Depreciation of
right-of-use assets
(note 13)
15.5
\u2014
15.5
16.3
\u2014
16.3
Amortisation (note 11)
0.8
61.7
62.5
1.3
59.4
60.7
Net impairment
movements on trade
receivables (note 16)
1.2
\u2014
1.2
(0.6)
\u2014
(0.6)
Other operating
expenses/(income)
100.4
(13.3)
87.1
85.8
9.9
95.7
Operating expenses
1,181.8
59.0
1,240.8
1,078.4
77.6
1,156.0
The adjustments to operating expenses are made in relation to acquisition related and other charges, as defined in note 29.2, totalling \u00a359.0m (2024: \u00a377.6m) and comprises of \u00a361.7m (2024: \u00a359.4m) of amortisation of acquisition intangible assets, \u00a35.7m (2024: \u00a34.4m) relating to the unwind of fair value adjustments to inventory acquired through acquisitions, \u00a34.9m (2024: \u00a31.5m) of deferred remuneration costs related to acquisitions completed in previous years, and net other income of \u00a313.3m (2024: expense of \u00a312.3m) comprising a net gain on disposal of businesses of \u00a317.3m (2024: \u00a3nil), partly offset by acquisition related expenses of \u00a34.0m (2024: \u00a38.7m) and \u00a3nil restructuring costs (2024: \u00a33.6m). ", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-457": { "value": "2. Analysis of operating expenses
Adjusted Total Adjusted Total
2025 Adjustments 2025 2024 Adjustments 2024
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Cost of inventories sold
812.7
5.7
818.4
730.1
4.4
734.5
Employee costs (note 5)
237.0
4.9
241.9
230.9
3.9
234.8
Depreciation of
property, plant and
equipment (note 12)
14.2
\u2014
14.2
14.6
\u2014
14.6
Depreciation of
right-of-use assets
(note 13)
15.5
\u2014
15.5
16.3
\u2014
16.3
Amortisation (note 11)
0.8
61.7
62.5
1.3
59.4
60.7
Net impairment
movements on trade
receivables (note 16)
1.2
\u2014
1.2
(0.6)
\u2014
(0.6)
Other operating
expenses/(income)
100.4
(13.3)
87.1
85.8
9.9
95.7
Operating expenses
1,181.8
59.0
1,240.8
1,078.4
77.6
1,156.0
The adjustments to operating expenses are made in relation to acquisition related and other charges, as defined in note 29.2, totalling \u00a359.0m (2024: \u00a377.6m) and comprises of \u00a361.7m (2024: \u00a359.4m) of amortisation of acquisition intangible assets, \u00a35.7m (2024: \u00a34.4m) relating to the unwind of fair value adjustments to inventory acquired through acquisitions, \u00a34.9m (2024: \u00a31.5m) of deferred remuneration costs related to acquisitions completed in previous years, and net other income of \u00a313.3m (2024: expense of \u00a312.3m) comprising a net gain on disposal of businesses of \u00a317.3m (2024: \u00a3nil), partly offset by acquisition related expenses of \u00a34.0m (2024: \u00a38.7m) and \u00a3nil restructuring costs (2024: \u00a33.6m). 26. Auditors\u2019 remuneration During the year the Group paid fees for the following services from the auditors:
2025 2024
\u00a3m \u00a3m
Fees payable to the auditors for the audit of:
\u2013 the Company\u2019s Annual Report and Accounts
1.3
1.5
\u2013 the Company\u2019s subsidiaries
0.4
0.4
Audit fees
1.7
1.9
Non-audit fees of \u00a3114,269 (2024: \u00a380,900) were paid to the Group\u2019s auditor for carrying out an interim review on the Half Year Announcement (which is unaudited), limited assurance services for specific subsidiaries and online tool subscriptions. ", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-441": { "value": "2. Analysis of operating expenses
Adjusted Total Adjusted Total
2025 Adjustments 2025 2024 Adjustments 2024
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Cost of inventories sold
812.7
5.7
818.4
730.1
4.4
734.5
Employee costs (note 5)
237.0
4.9
241.9
230.9
3.9
234.8
Depreciation of
property, plant and
equipment (note 12)
14.2
\u2014
14.2
14.6
\u2014
14.6
Depreciation of
right-of-use assets
(note 13)
15.5
\u2014
15.5
16.3
\u2014
16.3
Amortisation (note 11)
0.8
61.7
62.5
1.3
59.4
60.7
Net impairment
movements on trade
receivables (note 16)
1.2
\u2014
1.2
(0.6)
\u2014
(0.6)
Other operating
expenses/(income)
100.4
(13.3)
87.1
85.8
9.9
95.7
Operating expenses
1,181.8
59.0
1,240.8
1,078.4
77.6
1,156.0
The adjustments to operating expenses are made in relation to acquisition related and other charges, as defined in note 29.2, totalling \u00a359.0m (2024: \u00a377.6m) and comprises of \u00a361.7m (2024: \u00a359.4m) of amortisation of acquisition intangible assets, \u00a35.7m (2024: \u00a34.4m) relating to the unwind of fair value adjustments to inventory acquired through acquisitions, \u00a34.9m (2024: \u00a31.5m) of deferred remuneration costs related to acquisitions completed in previous years, and net other income of \u00a313.3m (2024: expense of \u00a312.3m) comprising a net gain on disposal of businesses of \u00a317.3m (2024: \u00a3nil), partly offset by acquisition related expenses of \u00a34.0m (2024: \u00a38.7m) and \u00a3nil restructuring costs (2024: \u00a33.6m). ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-411": { "value": "2. Analysis of operating expenses
Adjusted Total Adjusted Total
2025 Adjustments 2025 2024 Adjustments 2024
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Cost of inventories sold
812.7
5.7
818.4
730.1
4.4
734.5
Employee costs (note 5)
237.0
4.9
241.9
230.9
3.9
234.8
Depreciation of
property, plant and
equipment (note 12)
14.2
\u2014
14.2
14.6
\u2014
14.6
Depreciation of
right-of-use assets
(note 13)
15.5
\u2014
15.5
16.3
\u2014
16.3
Amortisation (note 11)
0.8
61.7
62.5
1.3
59.4
60.7
Net impairment
movements on trade
receivables (note 16)
1.2
\u2014
1.2
(0.6)
\u2014
(0.6)
Other operating
expenses/(income)
100.4
(13.3)
87.1
85.8
9.9
95.7
Operating expenses
1,181.8
59.0
1,240.8
1,078.4
77.6
1,156.0
The adjustments to operating expenses are made in relation to acquisition related and other charges, as defined in note 29.2, totalling \u00a359.0m (2024: \u00a377.6m) and comprises of \u00a361.7m (2024: \u00a359.4m) of amortisation of acquisition intangible assets, \u00a35.7m (2024: \u00a34.4m) relating to the unwind of fair value adjustments to inventory acquired through acquisitions, \u00a34.9m (2024: \u00a31.5m) of deferred remuneration costs related to acquisitions completed in previous years, and net other income of \u00a313.3m (2024: expense of \u00a312.3m) comprising a net gain on disposal of businesses of \u00a317.3m (2024: \u00a3nil), partly offset by acquisition related expenses of \u00a34.0m (2024: \u00a38.7m) and \u00a3nil restructuring costs (2024: \u00a33.6m). ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-366": { "value": "
3. Business Sector analysis
The Chief Operating Decision Maker (CODM) 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: Controls, Seals and Life Sciences. 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 22 to 33.
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, retirement
benefit 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), 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 \u2018unallocated assets\u2019 and \u2018unallocated liabilities\u2019, respectively.
Controls
Seals
Life Sciences
Corporate
Group
2025 2024 2025 2024 2025 2024 2025 2024 2025 2024
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Revenue \u2013 existing
1
833.5
652.4
454.3
489.1
225.8
221.9
\u2014
\u2014
1,513.6
1,363.4
Revenue \u2013 acquisitions
1
2.9
\u2014
1.7
\u2014
6.3
\u2014
\u2014
\u2014
10.9
\u2014
Revenue
836.4
652.4
456.0
489.1
232.1
221.9
\u2014
\u2014
1,524.5
1,363.4
Cost of inventories sold \u2013 existing
1
(458.1)
(373.3)
(223.8)
(238.6)
(129.6)
(122.6)
\u2014
\u2014
(811.5)
(734.5)
Cost of inventories sold \u2013 acquisitions
1
(2.0)
\u2014
(1.0)
\u2014
(3.9)
\u2014
\u2014
\u2014
(6.9)
\u2014
Cost of inventories sold
(460.1)
(373.3)
(224.8)
(238.6)
(133.5)
(122.6)
\u2014
\u2014
(818.4)
(734.5)
Adjusted operating profit \u2013 existing
1
250.5
169.9
87.8
90.7
44.0
46.8
(41.3)
(22.4)
341.0
285.0
Adjusted operating profit \u2013 acquisitions
1
0.1
\u2014
0.3
\u2014
1.3
\u2014
\u2014
\u2014
1.7
\u2014
Adjusted operating profit
250.6
169.9
88.1
90.7
45.3
46.8
(41.3)
(22.4)
342.7
285.0
Acquisition related and other charges
(39.4)
( 37.6)
(9.1)
(28.5)
(10.5)
(11.5)
\u2014
\u2014
(59.0)
( 7 7.6)
Operating profit
211.2
132.3
79.0
62.2
34.8
35.3
(41.3)
(22.4)
283.7
207.4
Operating assets
343.6
301.6
216.5
262.9
104.2
94.2
\u2014
\u2014
664.3
658.7
Other financial assets
\u2014
\u2014
\u2014
\u2014
1.5
\u2014
\u2014
\u2014
1.5
\u2014
Goodwill
267.6
265.3
185.1
179.1
110.8
96.7
\u2014
\u2014
563.5
541.1
Acquisition intangible assets
239.7
268.4
172.0
183.4
67.4
56.0
\u2014
\u2014
479.1
507.8
850.9
835.3
573.6
625.4
283.9
246.9
\u2014
\u2014
1,708.4
1,707.6
Unallocated assets:
\u2013 Deferred tax assets
9.7
0.9
9.7
0.9
\u2013 Cash and cash equivalents
81.7
55.5
81.7
55.5
\u2013 Acquisition related assets
2.0
1.8
2.0
1.8
\u2013 Retirement benefit assets
1.7
1.5
1.7
1.5
\u2013 Corporate assets
5.9
4.8
5.9
4.8
Total assets
850.9
835.3
573.6
625.4
283.9
246.9
101.0
64.5
1,809.4
1,772.1
Controls
Seals
Life Sciences
Corporate
Group
2025 2024 2025 2024 2025 2024 2025 2024 2025 2024
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Operating liabilities
(166.6)
(120.7)
(100.5)
( 119.2)
(55.5)
(52.1)
\u2014
\u2014
(322.6)
(292.0)
Unallocated liabilities:
\u2013 Deferred tax liabilities
(44.9)
(49.5)
(44.9)
(49.5)
\u2013 Acquisition related liabilities
(26.7)
(25.4)
(26.7)
(25.4)
\u2013 Corporate liabilities
(39.9)
(30.7)
(39.9)
(30.7)
\u2013 Borrowings
(381.1)
(479.8)
(381.1)
(479.8)
Total liabilities
(166.6)
(120.7)
(100.5)
( 119.2)
(55.5)
(52.1)
(492.6)
(585.4)
(815.2)
(877.4)
Net assets/(liabilities)
684.3
714.6
473.1
506.2
228.4
194.8
(391.6)
(520.9)
994.2
894.7
1 Prior year\u2019s segmental acquisition amounts have been incorporated into the existing segmental amounts for better comparability.
OTHER SECTOR INFORMATION
Controls
Seals
Life Sciences
Corporate
Group
2025 2024 2025 2024 2025 2024 2025 2024 2025 2024
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Capital expenditure
2.3
5.7
4.8
4.7
7.2
9.2
0.1
0.1
14.4
19.7
Depreciation and amortisation
4.9
5.0
4.5
6.1
5.3
4.5
0.3
0.3
15.0
15.9
Revenue recognition
\u2013 immediately on sale
826.7
642.2
438.8
465.3
216.5
207.3
\u2014
\u2014
1,482.0
1,314.8
\u2013 over a period of time
9.7
10.2
17.2
23.8
15.6
14.6
\u2014
\u2014
42.5
48.6
836.4
652.4
456.0
489.1
232.1
221.9
\u2014
\u2014
1,524.5
1,363.4
Accrued income (contract assets) at 30 September 2025 of \u00a30.1m (2024: \u00a30.8m) and deferred revenue (contract liabilities) of \u00a32.6m at 30 September 2025 (2024: \u00a32.8m)
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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-412": { "value": "
Controls
Seals
Life Sciences
Corporate
Group
2025 2024 2025 2024 2025 2024 2025 2024 2025 2024
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Revenue \u2013 existing
1
833.5
652.4
454.3
489.1
225.8
221.9
\u2014
\u2014
1,513.6
1,363.4
Revenue \u2013 acquisitions
1
2.9
\u2014
1.7
\u2014
6.3
\u2014
\u2014
\u2014
10.9
\u2014
Revenue
836.4
652.4
456.0
489.1
232.1
221.9
\u2014
\u2014
1,524.5
1,363.4
Cost of inventories sold \u2013 existing
1
(458.1)
(373.3)
(223.8)
(238.6)
(129.6)
(122.6)
\u2014
\u2014
(811.5)
(734.5)
Cost of inventories sold \u2013 acquisitions
1
(2.0)
\u2014
(1.0)
\u2014
(3.9)
\u2014
\u2014
\u2014
(6.9)
\u2014
Cost of inventories sold
(460.1)
(373.3)
(224.8)
(238.6)
(133.5)
(122.6)
\u2014
\u2014
(818.4)
(734.5)
Adjusted operating profit \u2013 existing
1
250.5
169.9
87.8
90.7
44.0
46.8
(41.3)
(22.4)
341.0
285.0
Adjusted operating profit \u2013 acquisitions
1
0.1
\u2014
0.3
\u2014
1.3
\u2014
\u2014
\u2014
1.7
\u2014
Adjusted operating profit
250.6
169.9
88.1
90.7
45.3
46.8
(41.3)
(22.4)
342.7
285.0
Acquisition related and other charges
(39.4)
( 37.6)
(9.1)
(28.5)
(10.5)
(11.5)
\u2014
\u2014
(59.0)
( 7 7.6)
Operating profit
211.2
132.3
79.0
62.2
34.8
35.3
(41.3)
(22.4)
283.7
207.4
Operating assets
343.6
301.6
216.5
262.9
104.2
94.2
\u2014
\u2014
664.3
658.7
Other financial assets
\u2014
\u2014
\u2014
\u2014
1.5
\u2014
\u2014
\u2014
1.5
\u2014
Goodwill
267.6
265.3
185.1
179.1
110.8
96.7
\u2014
\u2014
563.5
541.1
Acquisition intangible assets
239.7
268.4
172.0
183.4
67.4
56.0
\u2014
\u2014
479.1
507.8
850.9
835.3
573.6
625.4
283.9
246.9
\u2014
\u2014
1,708.4
1,707.6
Unallocated assets:
\u2013 Deferred tax assets
9.7
0.9
9.7
0.9
\u2013 Cash and cash equivalents
81.7
55.5
81.7
55.5
\u2013 Acquisition related assets
2.0
1.8
2.0
1.8
\u2013 Retirement benefit assets
1.7
1.5
1.7
1.5
\u2013 Corporate assets
5.9
4.8
5.9
4.8
Total assets
850.9
835.3
573.6
625.4
283.9
246.9
101.0
64.5
1,809.4
1,772.1
Controls
Seals
Life Sciences
Corporate
Group
2025 2024 2025 2024 2025 2024 2025 2024 2025 2024
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Operating liabilities
(166.6)
(120.7)
(100.5)
( 119.2)
(55.5)
(52.1)
\u2014
\u2014
(322.6)
(292.0)
Unallocated liabilities:
\u2013 Deferred tax liabilities
(44.9)
(49.5)
(44.9)
(49.5)
\u2013 Acquisition related liabilities
(26.7)
(25.4)
(26.7)
(25.4)
\u2013 Corporate liabilities
(39.9)
(30.7)
(39.9)
(30.7)
\u2013 Borrowings
(381.1)
(479.8)
(381.1)
(479.8)
Total liabilities
(166.6)
(120.7)
(100.5)
( 119.2)
(55.5)
(52.1)
(492.6)
(585.4)
(815.2)
(877.4)
Net assets/(liabilities)
684.3
714.6
473.1
506.2
228.4
194.8
(391.6)
(520.9)
994.2
894.7
1 Prior year\u2019s segmental acquisition amounts have been incorporated into the existing segmental amounts for better comparability. OTHER SECTOR INFORMATION
Controls
Seals
Life Sciences
Corporate
Group
2025 2024 2025 2024 2025 2024 2025 2024 2025 2024
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Capital expenditure
2.3
5.7
4.8
4.7
7.2
9.2
0.1
0.1
14.4
19.7
Depreciation and amortisation
4.9
5.0
4.5
6.1
5.3
4.5
0.3
0.3
15.0
15.9
Revenue recognition
\u2013 immediately on sale
826.7
642.2
438.8
465.3
216.5
207.3
\u2014
\u2014
1,482.0
1,314.8
\u2013 over a period of time
9.7
10.2
17.2
23.8
15.6
14.6
\u2014
\u2014
42.5
48.6
836.4
652.4
456.0
489.1
232.1
221.9
\u2014
\u2014
1,524.5
1,363.4
Accrued income (contract assets) at 30 September 2025 of \u00a30.1m (2024: \u00a30.8m) and deferred revenue (contract liabilities) of \u00a32.6m at 30 September 2025 (2024: \u00a32.8m) are included in trade and other receivables (note 16) and trade and other payables (note 17), respectively. 4. Geographic segment analysis by origin
Revenue
Adjusted operating profit
Non-current assets
1
Trading capital employed
Capital expenditure
2025 2024 2025 2024 2025 2024 2025 2024 2025 2024
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
United Kingdom
2
279.8
273.0
8.6
23.3
260.0
242.4
219.4
229.3
2.4
4.9
Rest of Europe
247.5
267.8
48.3
53.9
287.7
264.9
326.9
321.4
2.5
2.3
USA
802.6
626.1
248.5
165.5
543.1
566.9
691.4
698.2
2.2
3.6
Rest of world
194.6
196.5
37.3
42.3
99.1
106.6
114.1
136.1
7.3
8.9
1,524.5
1,363.4
342.7
285.0
1,189.9
1,180.8
1,351.8
1,385.0
14.4
19.7
1 Non-current assets excludes deferred tax assets, derivative assets and retirement benefit assets. 2 United Kingdom includes the UK related corporate segment.", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-368": { "value": "
4. Geographic segment analysis by origin
Revenue
Adjusted operating profit
Non-current assets
1
Trading capital employed
Capital expenditure
2025 2024 2025 2024 2025 2024 2025 2024 2025 2024
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
United Kingdom
2
279.8
273.0
8.6
23.3
260.0
242.4
219.4
229.3
2.4
4.9
Rest of Europe
247.5
267.8
48.3
53.9
287.7
264.9
326.9
321.4
2.5
2.3
USA
802.6
626.1
248.5
165.5
543.1
566.9
691.4
698.2
2.2
3.6
Rest of world
194.6
196.5
37.3
42.3
99.1
106.6
114.1
136.1
7.3
8.9
1,524.5
1,363.4
342.7
285.0
1,189.9
1,180.8
1,351.8
1,385.0
14.4
19.7
1 Non-current assets excludes deferred tax assets, derivative assets and retirement benefit assets.
2 United Kingdom includes the UK related corporate segment.
", "dimensions": { "concept": "ifrs-full:DisclosureOfGeographicalAreasExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-367": { "value": "
5. Group employee costs
AVERAGE NUMBER OF EMPLOYEES
2025
2024
Controls
1,170
1,110
Seals
1,668
1,824
Life Sciences
493
463
Corporate
44
42
Number of employees \u2013 average
3,375
3,439
Number of employees \u2013 year end
3,390
3,597
GROUP EMPLOYEE COSTS, INCLUDING KEY MANAGEMENT
2025 2024
\u00a3m \u00a3m
Wages and salaries
208.0
200.8
Social security costs
19.5
18.5
Other pension costs
8.2
8.4
Share-based payments
6.2
7.1
241.9
234.8
KEY MANAGEMENT SHORT-TERM REMUNERATION, INCLUDING DIRECTORS
2025 2024
\u00a3m \u00a3m
Salaries and short-term employee benefits
8.2
7.2
Pension costs
0.2
0.2
Share-based payments
4.5
5.2
12.9
12.6
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.
Details on the Executive Directors\u2019 remuneration and their interests in shares of the
Company are given on pages 76 to 97 in the Remuneration Committee Report.
DIRECTORS\u2019 SHORT-TERM REMUNERATION
2025 2024
\u00a3m \u00a3m
Non-Executive Directors
0.8
0.7
Executive Directors
3.5
3.1
4.3
3.8
", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-413": { "value": "GROUP EMPLOYEE COSTS, INCLUDING KEY MANAGEMENT
2025 2024
\u00a3m \u00a3m
Wages and salaries
208.0
200.8
Social security costs
19.5
18.5
Other pension costs
8.2
8.4
Share-based payments
6.2
7.1
241.9
234.8
KEY MANAGEMENT SHORT-TERM REMUNERATION, INCLUDING DIRECTORS
2025 2024
\u00a3m \u00a3m
Salaries and short-term employee benefits
8.2
7.2
Pension costs
0.2
0.2
Share-based payments
4.5
5.2
12.9
12.6
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. Details on the Executive Directors\u2019 remuneration and their interests in shares of the Company are given on pages 76 to 97 in the Remuneration Committee Report. ", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-370": { "value": "
6. Financial expense, net
2025 2024
\u00a3m \u00a3m
Interest expense/(income) and similar charges
\u2013 bank facility and commitment fees
2.3
1.7
\u2013 interest income on short-term deposits
(0.7)
(0.6)
\u2013 interest expense on borrowings
21.8
22.2
\u2013 notional interest income on the defined benefit pension scheme
(note 25)
(0.1)
(0.3)
\u2013 amortisation of capitalised borrowing fees
0.1
0.1
\u2013 interest on lease liabilities (note 13)
3.9
3.9
Net interest expense and similar charges
27. 3
27.0
\u2013 acquisition related finance charges, net
8.1
3.8
Financial expense, net
35.4
30.8
Acquisition related finance charges as adjusted in the Consolidated Income Statement
includes fair value movement and unwind of discount on acquisition liabilities of
\u00a36.8m charge (2024: \u00a33.2m charge), \u00a31.0m charge (2024: \u00a30.9m charge) for the
amortisation and write-off of capitalised borrowing fees on acquisition related
borrowings, fair value remeasurements of put options for future minority interest
purchases of \u00a30.3m charge (2024: \u00a30.1m income), and net income from interest
and settlement of acquisition and disposal related items of \u00a3nil (2024: \u00a30.2m net
income). Acquisition related finance charges are adjusted due to their consistent
nature with acquisition related and other charges, as defined in note 29.2.
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-469": { "value": "6. Financial expense, net
2025 2024
\u00a3m \u00a3m
Interest expense/(income) and similar charges
\u2013 bank facility and commitment fees
2.3
1.7
\u2013 interest income on short-term deposits
(0.7)
(0.6)
\u2013 interest expense on borrowings
21.8
22.2
\u2013 notional interest income on the defined benefit pension scheme
(note 25)
(0.1)
(0.3)
\u2013 amortisation of capitalised borrowing fees
0.1
0.1
\u2013 interest on lease liabilities (note 13)
3.9
3.9
Net interest expense and similar charges
27. 3
27.0
\u2013 acquisition related finance charges, net
8.1
3.8
Financial expense, net
35.4
30.8
Acquisition related finance charges as adjusted in the Consolidated Income Statement includes fair value movement and unwind of discount on acquisition liabilities of \u00a36.8m charge (2024: \u00a33.2m charge), \u00a31.0m charge (2024: \u00a30.9m charge) for the amortisation and write-off of capitalised borrowing fees on acquisition related borrowings, fair value remeasurements of put options for future minority interest purchases of \u00a30.3m charge (2024: \u00a30.1m income), and net income from interest and settlement of acquisition and disposal related items of \u00a3nil (2024: \u00a30.2m net income). Acquisition related finance charges are adjusted due to their consistent nature with acquisition related and other charges, as defined in note 29.2.", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-465": { "value": "6. Financial expense, net
2025 2024
\u00a3m \u00a3m
Interest expense/(income) and similar charges
\u2013 bank facility and commitment fees
2.3
1.7
\u2013 interest income on short-term deposits
(0.7)
(0.6)
\u2013 interest expense on borrowings
21.8
22.2
\u2013 notional interest income on the defined benefit pension scheme
(note 25)
(0.1)
(0.3)
\u2013 amortisation of capitalised borrowing fees
0.1
0.1
\u2013 interest on lease liabilities (note 13)
3.9
3.9
Net interest expense and similar charges
27. 3
27.0
\u2013 acquisition related finance charges, net
8.1
3.8
Financial expense, net
35.4
30.8
Acquisition related finance charges as adjusted in the Consolidated Income Statement includes fair value movement and unwind of discount on acquisition liabilities of \u00a36.8m charge (2024: \u00a33.2m charge), \u00a31.0m charge (2024: \u00a30.9m charge) for the amortisation and write-off of capitalised borrowing fees on acquisition related borrowings, fair value remeasurements of put options for future minority interest purchases of \u00a30.3m charge (2024: \u00a30.1m income), and net income from interest and settlement of acquisition and disposal related items of \u00a3nil (2024: \u00a30.2m net income). Acquisition related finance charges are adjusted due to their consistent nature with acquisition related and other charges, as defined in note 29.2.", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-458": { "value": "6. Financial expense, net
2025 2024
\u00a3m \u00a3m
Interest expense/(income) and similar charges
\u2013 bank facility and commitment fees
2.3
1.7
\u2013 interest income on short-term deposits
(0.7)
(0.6)
\u2013 interest expense on borrowings
21.8
22.2
\u2013 notional interest income on the defined benefit pension scheme
(note 25)
(0.1)
(0.3)
\u2013 amortisation of capitalised borrowing fees
0.1
0.1
\u2013 interest on lease liabilities (note 13)
3.9
3.9
Net interest expense and similar charges
27. 3
27.0
\u2013 acquisition related finance charges, net
8.1
3.8
Financial expense, net
35.4
30.8
Acquisition related finance charges as adjusted in the Consolidated Income Statement includes fair value movement and unwind of discount on acquisition liabilities of \u00a36.8m charge (2024: \u00a33.2m charge), \u00a31.0m charge (2024: \u00a30.9m charge) for the amortisation and write-off of capitalised borrowing fees on acquisition related borrowings, fair value remeasurements of put options for future minority interest purchases of \u00a30.3m charge (2024: \u00a30.1m income), and net income from interest and settlement of acquisition and disposal related items of \u00a3nil (2024: \u00a30.2m net income). Acquisition related finance charges are adjusted due to their consistent nature with acquisition related and other charges, as defined in note 29.2.", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-443": { "value": "6. Financial expense, net
2025 2024
\u00a3m \u00a3m
Interest expense/(income) and similar charges
\u2013 bank facility and commitment fees
2.3
1.7
\u2013 interest income on short-term deposits
(0.7)
(0.6)
\u2013 interest expense on borrowings
21.8
22.2
\u2013 notional interest income on the defined benefit pension scheme
(note 25)
(0.1)
(0.3)
\u2013 amortisation of capitalised borrowing fees
0.1
0.1
\u2013 interest on lease liabilities (note 13)
3.9
3.9
Net interest expense and similar charges
27. 3
27.0
\u2013 acquisition related finance charges, net
8.1
3.8
Financial expense, net
35.4
30.8
Acquisition related finance charges as adjusted in the Consolidated Income Statement includes fair value movement and unwind of discount on acquisition liabilities of \u00a36.8m charge (2024: \u00a33.2m charge), \u00a31.0m charge (2024: \u00a30.9m charge) for the amortisation and write-off of capitalised borrowing fees on acquisition related borrowings, fair value remeasurements of put options for future minority interest purchases of \u00a30.3m charge (2024: \u00a30.1m income), and net income from interest and settlement of acquisition and disposal related items of \u00a3nil (2024: \u00a30.2m net income). Acquisition related finance charges are adjusted due to their consistent nature with acquisition related and other charges, as defined in note 29.2.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-414": { "value": "6. Financial expense, net
2025 2024
\u00a3m \u00a3m
Interest expense/(income) and similar charges
\u2013 bank facility and commitment fees
2.3
1.7
\u2013 interest income on short-term deposits
(0.7)
(0.6)
\u2013 interest expense on borrowings
21.8
22.2
\u2013 notional interest income on the defined benefit pension scheme
(note 25)
(0.1)
(0.3)
\u2013 amortisation of capitalised borrowing fees
0.1
0.1
\u2013 interest on lease liabilities (note 13)
3.9
3.9
Net interest expense and similar charges
27. 3
27.0
\u2013 acquisition related finance charges, net
8.1
3.8
Financial expense, net
35.4
30.8
Acquisition related finance charges as adjusted in the Consolidated Income Statement includes fair value movement and unwind of discount on acquisition liabilities of \u00a36.8m charge (2024: \u00a33.2m charge), \u00a31.0m charge (2024: \u00a30.9m charge) for the amortisation and write-off of capitalised borrowing fees on acquisition related borrowings, fair value remeasurements of put options for future minority interest purchases of \u00a30.3m charge (2024: \u00a30.1m income), and net income from interest and settlement of acquisition and disposal related items of \u00a3nil (2024: \u00a30.2m net income). Acquisition related finance charges are adjusted due to their consistent nature with acquisition related and other charges, as defined in note 29.2.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-369": { "value": "
7. Tax expense
2025 2024
\u00a3m \u00a3m
Current tax
The tax charge is based on the profit for the year and comprises:
UK corporation tax
25.2
15.2
Overseas tax
61.6
40.1
86.8
55.3
Adjustments in respect of prior year:
UK corporation tax
(2.1)
(0.2)
Overseas tax
(2.2)
0.4
Total current tax
82.5
55.5
Deferred tax
The net deferred tax credit based on the origination and reversal
of timing differences comprises:
United Kingdom
(5.0)
(1.2)
Overseas
(14.7)
(7.7)
Total deferred tax
(19.7 )
(8.9)
Total tax on profit for the year
62.8
46.6
A deferred tax credit relating to the retirement benefit scheme and cash flow
hedges of \u00a3nil was recognised in the Consolidated Statement of Comprehensive
Income (2024: \u00a32.5m credit). The Consolidated Statement of Changes in Equity
includes a \u00a31.6m tax credit (2024: \u00a31.7m credit).
FACTORS AFFECTING THE TAX CHARGE FOR THE YEAR
The difference between the total tax charge calculated by applying the effective
rate of UK corporation tax of 25.0% to the profit before tax of \u00a3248.3m and the
amount set out above is as follows:
2025 2024
\u00a3m \u00a3m
Profit before tax
248.3
176.6
Tax on profit at UK effective corporation tax rate of 25.0% (2024: 25.0%)
62.1
44.2
Effects of:
overseas tax rates
0.7
0.4
adjustments in respect of UK and Overseas corporation tax in
prior years
(4.3)
0.2
other permanent differences
4.3
1.8
Total tax on profit for the year
62.8
46.6
Tax effect on adjusting items
16.0
15.3
Adjusted tax expense
78.8
61.9
The tax adjustment in the Consolidated Income Statement of \u00a316.0m (2024: \u00a315.3m)
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 statutory
tax rate for UK corporation tax in respect of the year ended 30 September 2025
was 25.0% (2024: 25.0%) and this rate has been used for tax on profit in the
above reconciliation.
The Group\u2019s effective tax rate on adjusted profit is higher than the prior year at
25.0% (2024: 24.0%). This is reflective of the geographic mix of profits and the
statutory tax rates in the jurisdictions in which we operate. The UK deferred tax
assets and liabilities at 30 September 2025 have been calculated by reference
to the UK corporation tax rate of 25.0% (2024: 25.0%).
At 30 September 2025, the Group had outstanding tax liabilities of \u00a327.7m
(2024: \u00a322.9m). 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 has applied to the Group for the first time this year. 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.
The OECD has issued guidance on safe harbours and penalty relief. This includes a
transitional Country-by-Country safe harbour (TCSH), which allows multinationals
to avoid detailed calculations for a jurisdiction if they meet certain criteria. We have
assessed the exposure to Pillar Two income taxes based on the latest financial
information for the year ended 30 September 2025. With the exception of immaterial
Pillar Two income tax exposures for our trading operations in Ireland (due to the
statutory rate being lower than 15%), the rest of the Group are able to rely on the
TCSH in their jurisdictions.
14. Deferred tax
The movement on the net deferred tax liability is as follows:
2025 2024
\u00a3m \u00a3m
At 1 October
(48.6)
(58.4)
Credited to the Consolidated Income Statement (note 7)
19.7
8.9
Acquisitions and disposals
(5.3)
(5.3)
Accounted for in Other Comprehensive Income or directly in Equity
0.1
2.5
Transfers to Held for Sale Assets
\u2014
1.2
Exchange adjustments
(1.1)
2.5
At 30 September
(35.2)
(48.6)
The amount credited to the Consolidated Income Statement of \u00a319.7m (2024: \u00a38.9m),
largely related to movements on inventory provisions of \u00a37.8m (2024: \u00a32.4m) and
other temporary differences of \u00a310.6m (2024: \u00a31.6m) principally relating to trade
and other payables.
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
2025 2024 2025 2024 2025 2024
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Property, plant and
equipment
1.9
\u2014
(6.8)
( 7.4)
(4.9)
(7.4)
Goodwill and
intangible assets
\u2014
\u2014
(61.1)
(60.8)
(61.1)
(60.8)
Retirement benefit
assets/obligations
\u2014
0.1
(0.4)
(0.4)
(0.4)
(0.3)
Inventories
11.6
5.8
\u2014
(0.3)
11.6
5.5
Share-based
payments
4.2
3.8
\u2014
\u2014
4.2
3.8
Leases
2.0
1.7
\u2014
\u2014
2.0
1.7
Other temporary
differences
13.7
9.3
(0.3)
(0.4)
13.4
8.9
33.4
20.7
(68.6)
(69.3)
(35.2)
(48.6)
Deferred tax offset
(23.7)
(19.8)
23.7
19.8
\u2014
\u2014
9.7
0.9
(44.9)
(49.5)
(35.2)
(48.6)
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 \u00a3232.2m (2024: \u00a3227.9m) was \u00a311.5m
(2024: \u00a311.5m).
", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-442": { "value": "7. Tax expense
2025 2024
\u00a3m \u00a3m
Current tax
The tax charge is based on the profit for the year and comprises:
UK corporation tax
25.2
15.2
Overseas tax
61.6
40.1
86.8
55.3
Adjustments in respect of prior year:
UK corporation tax
(2.1)
(0.2)
Overseas tax
(2.2)
0.4
Total current tax
82.5
55.5
Deferred tax
The net deferred tax credit based on the origination and reversal
of timing differences comprises:
United Kingdom
(5.0)
(1.2)
Overseas
(14.7)
(7.7)
Total deferred tax
(19.7 )
(8.9)
Total tax on profit for the year
62.8
46.6
A deferred tax credit relating to the retirement benefit scheme and cash flow hedges of \u00a3nil was recognised in the Consolidated Statement of Comprehensive Income (2024: \u00a32.5m credit). The Consolidated Statement of Changes in Equity includes a \u00a31.6m tax credit (2024: \u00a31.7m credit). FACTORS AFFECTING THE TAX CHARGE FOR THE YEAR The difference between the total tax charge calculated by applying the effective rate of UK corporation tax of 25.0% to the profit before tax of \u00a3248.3m and the amount set out above is as follows:
2025 2024
\u00a3m \u00a3m
Profit before tax
248.3
176.6
Tax on profit at UK effective corporation tax rate of 25.0% (2024: 25.0%)
62.1
44.2
Effects of:
overseas tax rates
0.7
0.4
adjustments in respect of UK and Overseas corporation tax in
prior years
(4.3)
0.2
other permanent differences
4.3
1.8
Total tax on profit for the year
62.8
46.6
Tax effect on adjusting items
16.0
15.3
Adjusted tax expense
78.8
61.9
The tax adjustment in the Consolidated Income Statement of \u00a316.0m (2024: \u00a315.3m) 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 statutory tax rate for UK corporation tax in respect of the year ended 30 September 2025 was 25.0% (2024: 25.0%) and this rate has been used for tax on profit in the above reconciliation. The Group\u2019s effective tax rate on adjusted profit is higher than the prior year at 25.0% (2024: 24.0%). This is reflective of the geographic mix of profits and the statutory tax rates in the jurisdictions in which we operate. The UK deferred tax assets and liabilities at 30 September 2025 have been calculated by reference to the UK corporation tax rate of 25.0% (2024: 25.0%). At 30 September 2025, the Group had outstanding tax liabilities of \u00a327.7m (2024: \u00a322.9m). 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 has applied to the Group for the first time this year. 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. The OECD has issued guidance on safe harbours and penalty relief. This includes a transitional Country-by-Country safe harbour (TCSH), which allows multinationals to avoid detailed calculations for a jurisdiction if they meet certain criteria. We have assessed the exposure to Pillar Two income taxes based on the latest financial information for the year ended 30 September 2025. With the exception of immaterial Pillar Two income tax exposures for our trading operations in Ireland (due to the statutory rate being lower than 15%), the rest of the Group are able to rely on the TCSH in their jurisdictions. 14. Deferred tax The movement on the net deferred tax liability is as follows:
2025 2024
\u00a3m \u00a3m
At 1 October
(48.6)
(58.4)
Credited to the Consolidated Income Statement (note 7)
19.7
8.9
Acquisitions and disposals
(5.3)
(5.3)
Accounted for in Other Comprehensive Income or directly in Equity
0.1
2.5
Transfers to Held for Sale Assets
\u2014
1.2
Exchange adjustments
(1.1)
2.5
At 30 September
(35.2)
(48.6)
The amount credited to the Consolidated Income Statement of \u00a319.7m (2024: \u00a38.9m), largely related to movements on inventory provisions of \u00a37.8m (2024: \u00a32.4m) and other temporary differences of \u00a310.6m (2024: \u00a31.6m) principally relating to trade and other payables. 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
2025 2024 2025 2024 2025 2024
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Property, plant and
equipment
1.9
\u2014
(6.8)
( 7.4)
(4.9)
(7.4)
Goodwill and
intangible assets
\u2014
\u2014
(61.1)
(60.8)
(61.1)
(60.8)
Retirement benefit
assets/obligations
\u2014
0.1
(0.4)
(0.4)
(0.4)
(0.3)
Inventories
11.6
5.8
\u2014
(0.3)
11.6
5.5
Share-based
payments
4.2
3.8
\u2014
\u2014
4.2
3.8
Leases
2.0
1.7
\u2014
\u2014
2.0
1.7
Other temporary
differences
13.7
9.3
(0.3)
(0.4)
13.4
8.9
33.4
20.7
(68.6)
(69.3)
(35.2)
(48.6)
Deferred tax offset
(23.7)
(19.8)
23.7
19.8
\u2014
\u2014
9.7
0.9
(44.9)
(49.5)
(35.2)
(48.6)
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 \u00a3232.2m (2024: \u00a3227.9m) was \u00a311.5m (2024: \u00a311.5m).", "dimensions": { "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-371": { "value": "
8. Dividends
2025 2024
pence pence 2025 2024
per share per share \u00a3m \u00a3m
Interim dividend, paid in June
18.2
17.3
24.4
23.2
Final dividend of the prior year, paid in January
42.0
40.0
56.3
53.6
60.2
57.3
80.7
76.8
The Directors have proposed a final dividend in respect of the current year of 4 4.1p
per share (2024: 42.0p), which will be paid on 30 January 2026 subject to approval
by shareholders at the Annual General Meeting (AGM) on 14 January 2026. The
total dividend for the current year, subject to approval of the final dividend, will be
62.3p per share (2024: 59.3p).
The Diploma PLC Employee Benefit Trust holds 81,368 (2024: 60,708) shares,
which are ineligible for dividends.
", "dimensions": { "concept": "ifrs-full:DisclosureOfDividendsExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-415": { "value": "0.441", "decimals": 3, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP/xbrli:shares" } }, "fact-416": { "value": "0.42", "decimals": 3, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP/xbrli:shares" } }, "fact-373": { "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 134,082,545
(2024: 134,020,566) and the profit for the year attributable to shareholders
of \u00a3184.9m (2024: \u00a3129.3m). Basic earnings per share is 137.9p (2024: 96.5p).
Diluted earnings per share is 137.3p (2024: 96.1p) and is based on the average
number of ordinary shares (which includes any potentially dilutive shares related
to share options) of 134,658,354 (2024: 134,494,807).
Further description of the Company\u2019s share capital is set out in note (F)
to the Parent Company Financial Statements on page 156.
ADJUSTED EARNINGS PER SHARE
Adjusted EPS, which is defined in note 29.3, is 176.0p (2024: 145.8p).
2025 2025 2024 2024
pence pence pence pence
per share per share per share per share 2025 2024
Basic Diluted Basic Diluted \u00a3m \u00a3m
Profit before tax
248.3
176.6
Tax expense
(62.8)
(46.6)
Minority interests
(0.6)
(0.7)
Earnings for the
year attributable
to shareholders of
the Company
137.9
13 7.3
96.5
96.1
184.9
129.3
Acquisition related and
other charges and
acquisition related
finance charges, net
of tax
38.1
38.0
49.3
49.2
51.1
66.1
Adjusted earnings
176.0
175.3
145.8
145.3
236.0
195.4
", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-372": { "value": "
10. Goodwill
Life
Controls Seals Sciences Total
\u00a3m \u00a3m \u00a3m \u00a3m
At 1 October 2023
167. 3
169.4
102.4
439.1
Acquisitions
118.1
27.0
\u2014
145.1
Transfers to Held for Sale Assets
(0.6)
(11.8)
\u2014
(12.4)
Exchange adjustments
( 19.5)
(5.5)
(5.7)
(30.7)
At 30 September 2024
265.3
179.1
96.7
541.1
Acquisitions (note 22)
2.6
5.2
13.4
21.2
Disposals
\u2014
(0.5)
\u2014
(0.5)
Exchange adjustments
(0.3)
1.3
0.7
1.7
At 30 September 2025
267.6
185.1
110.8
563.5
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: Controls,
Seals, and Life Sciences. 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 model 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 assumptions used to prepare the cash flow forecasts relate to operating
margins, revenue growth rates, 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 FY26, 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; Controls 9.7% (2024: 9.7%),
Seals 9.9% (2024: 10.1%) and Life Sciences 9.4% (2024: 9.4%). The equivalent
post-tax discount rates for FY25 are: Controls 9.6% (2024: 9.6%), Seals 9.8%
(2024: 10.0%) and Life Sciences 9.3% (2024: 9.3%).
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 impairments in the values of goodwill in
the CGUs were identified.
The Directors have also carried out sensitivity analyses on the 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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-417": { "value": "10. Goodwill
Life
Controls Seals Sciences Total
\u00a3m \u00a3m \u00a3m \u00a3m
At 1 October 2023
167. 3
169.4
102.4
439.1
Acquisitions
118.1
27.0
\u2014
145.1
Transfers to Held for Sale Assets
(0.6)
(11.8)
\u2014
(12.4)
Exchange adjustments
( 19.5)
(5.5)
(5.7)
(30.7)
At 30 September 2024
265.3
179.1
96.7
541.1
Acquisitions (note 22)
2.6
5.2
13.4
21.2
Disposals
\u2014
(0.5)
\u2014
(0.5)
Exchange adjustments
(0.3)
1.3
0.7
1.7
At 30 September 2025
267.6
185.1
110.8
563.5
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: Controls, Seals, and Life Sciences. 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 model 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 assumptions used to prepare the cash flow forecasts relate to operating margins, revenue growth rates, 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 FY26, 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; Controls 9.7% (2024: 9.7%), Seals 9.9% (2024: 10.1%) and Life Sciences 9.4% (2024: 9.4%). The equivalent post-tax discount rates for FY25 are: Controls 9.6% (2024: 9.6%), Seals 9.8% (2024: 10.0%) and Life Sciences 9.3% (2024: 9.3%). 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 impairments in the values of goodwill in the CGUs were identified. The Directors have also carried out sensitivity analyses on the 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 Total
relationships Trade acquisition Other
and order Supplier names and intangible intangible
backlog relationships brands Technology assets assets
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Cost
At 1 October 2023
653.9
29.3
55.5
0.7
739.4
10.2
Additions
\u2014
\u2014
\u2014
\u2014
\u2014
0.8
Acquisitions
83.7
\u2014
\u2014
\u2014
83.7
\u2014
Disposals
\u2014
\u2014
\u2014
\u2014
\u2014
(0.4)
Transfers to Held for
Sale Assets
( 17.5)
(1.4)
\u2014
\u2014
(18.9)
(1.5)
Exchange adjustments
(41.4)
(1.5)
(4.3)
\u2014
(47.2)
(0.6)
At 30 September 2024
678.7
26.4
51.2
0.7
757.0
8.5
Additions
\u2014
\u2014
\u2014
\u2014
\u2014
1.0
Acquisitions (Note 22)
27.3
\u2014
\u2014
\u2014
27.3
0.2
Disposals
(0.8)
\u2014
\u2014
\u2014
(0.8)
(0.2)
Exchange adjustments
6.2
(0.2)
0.1
\u2014
6.1
\u2014
At 30 September 2025
711.4
26.2
51.3
0.7
789.6
9.5
Customer Total
relationships Trade acquisition Other
and order Supplier names and intangible intangible
backlog relationships brands Technology assets assets
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Amortisation
At 1 October 2023
176.7
25.1
17. 5
\u2014
219.3
6.0
Acquisitions
4.0
\u2014
\u2014
\u2014
4.0
\u2014
Charge for the year
47.7
1.7
5.9
0.1
55.4
1.3
Disposals
\u2014
\u2014
\u2014
\u2014
\u2014
(0.3)
Transfers to Held for
Sale Assets
(13.8)
(1.4)
\u2014
\u2014
(15.2)
(0.8)
Exchange adjustments
(11.3)
(1.3)
(1.7)
\u2014
(14.3)
(0.3)
At 30 September 2024
203.3
24.1
21.7
0.1
249.2
5.9
Acquisitions
0.6
\u2014
\u2014
\u2014
0.6
\u2014
Charge for the year
54.4
0.7
5.9
0.1
61.1
0.8
Disposals
(0.2)
\u2014
\u2014
\u2014
(0.2)
(0.2)
Exchange adjustments
(0.1)
\u2014
(0.1)
\u2014
(0.2)
\u2014
At 30 September 2025
258.0
24.8
2 7.5
0.2
310.5
6.5
Net book value
At 30 September 2025
453.4
1.4
23.8
0.5
479.1
3.0
At 30 September 2024
475.4
2.3
29.5
0.6
507.8
2.6
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 and brands
5\u201311 years
Technology
5 years
Order backlog
3 years
Customer relationships principally relate to: Windy City Wire (\u00a3123.2m \u2013 11 years
useful life remaining), DICSA (\u00a381.7m \u2013 14 years useful life remaining), Peerless
(\u00a345.3m \u2013 10 years useful life remaining) and R&G (\u00a327.1m \u2013 7 years useful life
remaining). Trade names and brands principally relate to Windy City Wire (\u00a318.0m
\u2013 7 years useful life remaining) and DICSA (\u00a34.8m \u2013 8 years useful life remaining).
Technology relates to DICSA (3 years useful life remaining). Order backlog relates
to Peerless (\u00a33.3m \u2013 2 years useful life remaining).
Other intangible assets comprise computer software that is separately identifiable
from IT equipment and includes software licences.
Other intangible assets includes \u00a30.4m (2024: \u00a30.2m) of assets under construction.
", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-374": { "value": "11. Acquisition and other intangible assets
Customer Total
relationships Trade acquisition Other
and order Supplier names and intangible intangible
backlog relationships brands Technology assets assets
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Cost
At 1 October 2023
653.9
29.3
55.5
0.7
739.4
10.2
Additions
\u2014
\u2014
\u2014
\u2014
\u2014
0.8
Acquisitions
83.7
\u2014
\u2014
\u2014
83.7
\u2014
Disposals
\u2014
\u2014
\u2014
\u2014
\u2014
(0.4)
Transfers to Held for
Sale Assets
( 17.5)
(1.4)
\u2014
\u2014
(18.9)
(1.5)
Exchange adjustments
(41.4)
(1.5)
(4.3)
\u2014
(47.2)
(0.6)
At 30 September 2024
678.7
26.4
51.2
0.7
757.0
8.5
Additions
\u2014
\u2014
\u2014
\u2014
\u2014
1.0
Acquisitions (Note 22)
27.3
\u2014
\u2014
\u2014
27.3
0.2
Disposals
(0.8)
\u2014
\u2014
\u2014
(0.8)
(0.2)
Exchange adjustments
6.2
(0.2)
0.1
\u2014
6.1
\u2014
At 30 September 2025
711.4
26.2
51.3
0.7
789.6
9.5
Customer Total
relationships Trade acquisition Other
and order Supplier names and intangible intangible
backlog relationships brands Technology assets assets
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Amortisation
At 1 October 2023
176.7
25.1
17. 5
\u2014
219.3
6.0
Acquisitions
4.0
\u2014
\u2014
\u2014
4.0
\u2014
Charge for the year
47.7
1.7
5.9
0.1
55.4
1.3
Disposals
\u2014
\u2014
\u2014
\u2014
\u2014
(0.3)
Transfers to Held for
Sale Assets
(13.8)
(1.4)
\u2014
\u2014
(15.2)
(0.8)
Exchange adjustments
(11.3)
(1.3)
(1.7)
\u2014
(14.3)
(0.3)
At 30 September 2024
203.3
24.1
21.7
0.1
249.2
5.9
Acquisitions
0.6
\u2014
\u2014
\u2014
0.6
\u2014
Charge for the year
54.4
0.7
5.9
0.1
61.1
0.8
Disposals
(0.2)
\u2014
\u2014
\u2014
(0.2)
(0.2)
Exchange adjustments
(0.1)
\u2014
(0.1)
\u2014
(0.2)
\u2014
At 30 September 2025
258.0
24.8
2 7.5
0.2
310.5
6.5
Net book value
At 30 September 2025
453.4
1.4
23.8
0.5
479.1
3.0
At 30 September 2024
475.4
2.3
29.5
0.6
507.8
2.6
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 and brands
5\u201311 years
Technology
5 years
Order backlog
3 years
Customer relationships principally relate to: Windy City Wire (\u00a3123.2m \u2013 11 years useful life remaining), DICSA (\u00a381.7m \u2013 14 years useful life remaining), Peerless (\u00a345.3m \u2013 10 years useful life remaining) and R&G (\u00a327.1m \u2013 7 years useful life remaining). Trade names and brands principally relate to Windy City Wire (\u00a318.0m \u2013 7 years useful life remaining) and DICSA (\u00a34.8m \u2013 8 years useful life remaining). Technology relates to DICSA (3 years useful life remaining). Order backlog relates to Peerless (\u00a33.3m \u2013 2 years useful life remaining). Other intangible assets comprise computer software that is separately identifiable from IT equipment and includes software licences. Other intangible assets includes \u00a30.4m (2024: \u00a30.2m) of assets under construction.", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-375": { "value": "
12. Property, plant and equipment
Freehold Leasehold Plant and Hospital field
properties improvements equipment equipment Total
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Cost
At 1 October 2023
3.1
17.6
67.3
24.9
112.9
Additions
0.2
1.7
9.7
7.3
18.9
Acquisition of businesses
4.1
4.9
0.3
\u2014
9.3
Disposals
(0.8)
(1.5)
(3.2)
(1.1)
(6.6)
Transfers to Held for Sale Assets
\u2014
(0.4)
(7. 5)
\u2014
( 7.9)
Exchange adjustments
(0.2)
(1.6)
(5.6)
(2.1)
(9.5)
At 30 September 2024
6.4
20.7
61.0
29.0
117.1
Additions
0.2
2.1
5.1
6.0
13.4
Acquisition of businesses (note 22)
4.2
0.1
0.8
0.2
5.3
Disposals
(0.1)
(0.9)
(2.2)
(1.0)
(4.2)
Exchange adjustments
\u2014
0.4
0.5
(1.3)
(0.4)
At 30 September 2025
10.7
22.4
65.2
32.9
131.2
Freehold Leasehold Plant and Hospital field
properties improvements equipment equipment Total
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Depreciation
At 1 October 2023
0.8
5.6
35.6
11.7
53.7
Charge for the year
0.1
1.6
9.1
3.8
14.6
Disposals
(0.7)
(0.3)
(2.3)
(0.5)
(3.8)
Transfers to Held for Sale Assets
\u2014
(0.1)
(4.8)
\u2014
(4.9)
Exchange adjustments
\u2014
(0.5)
(4.4)
(1.0)
(5.9)
At 30 September 2024
0.2
6.3
33.2
14.0
53.7
Charge for the year
0.1
1.8
7.8
4.5
14.2
Disposals
\u2014
(0.6)
(2.1)
(0.3)
(3.0)
Exchange adjustments
\u2014
0.3
0.1
(0.8)
(0.4)
At 30 September 2025
0.3
7.8
39.0
17.4
64.5
Net book value
At 30 September 2025
10.4
14.6
26.2
15.5
66.7
At 30 September 2024
6.2
14.4
27.8
15.0
63.4
Assets under construction are included in leasehold improvements of \u00a30.1m
(2024: \u00a30.1m) and plant and equipment of \u00a30.6m (2024: \u00a30.9m).
Land included within freehold properties above which is not depreciated is \u00a31.1m
(2024: \u00a31.3m). Capital commitments contracted, but not provided, were \u00a3nil
(2024: \u00a30.1m).
Freehold properties include c.150 acres of land at Stamford that comprises mostly
farm land and former quarry land. In the Directors\u2019 opinion, the current fair value
of its land at 30 September 2025 is \u00a31.0m (2024: \u00a31.0m) with a book value of \u00a3nil
(2024: \u00a3nil).
", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-444": { "value": "12. Property, plant and equipment
Freehold Leasehold Plant and Hospital field
properties improvements equipment equipment Total
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Cost
At 1 October 2023
3.1
17.6
67.3
24.9
112.9
Additions
0.2
1.7
9.7
7.3
18.9
Acquisition of businesses
4.1
4.9
0.3
\u2014
9.3
Disposals
(0.8)
(1.5)
(3.2)
(1.1)
(6.6)
Transfers to Held for Sale Assets
\u2014
(0.4)
(7. 5)
\u2014
( 7.9)
Exchange adjustments
(0.2)
(1.6)
(5.6)
(2.1)
(9.5)
At 30 September 2024
6.4
20.7
61.0
29.0
117.1
Additions
0.2
2.1
5.1
6.0
13.4
Acquisition of businesses (note 22)
4.2
0.1
0.8
0.2
5.3
Disposals
(0.1)
(0.9)
(2.2)
(1.0)
(4.2)
Exchange adjustments
\u2014
0.4
0.5
(1.3)
(0.4)
At 30 September 2025
10.7
22.4
65.2
32.9
131.2
Freehold Leasehold Plant and Hospital field
properties improvements equipment equipment Total
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Depreciation
At 1 October 2023
0.8
5.6
35.6
11.7
53.7
Charge for the year
0.1
1.6
9.1
3.8
14.6
Disposals
(0.7)
(0.3)
(2.3)
(0.5)
(3.8)
Transfers to Held for Sale Assets
\u2014
(0.1)
(4.8)
\u2014
(4.9)
Exchange adjustments
\u2014
(0.5)
(4.4)
(1.0)
(5.9)
At 30 September 2024
0.2
6.3
33.2
14.0
53.7
Charge for the year
0.1
1.8
7.8
4.5
14.2
Disposals
\u2014
(0.6)
(2.1)
(0.3)
(3.0)
Exchange adjustments
\u2014
0.3
0.1
(0.8)
(0.4)
At 30 September 2025
0.3
7.8
39.0
17.4
64.5
Net book value
At 30 September 2025
10.4
14.6
26.2
15.5
66.7
At 30 September 2024
6.2
14.4
27.8
15.0
63.4
Assets under construction are included in leasehold improvements of \u00a30.1m (2024: \u00a30.1m) and plant and equipment of \u00a30.6m (2024: \u00a30.9m). Land included within freehold properties above which is not depreciated is \u00a31.1m (2024: \u00a31.3m). Capital commitments contracted, but not provided, were \u00a3nil (2024: \u00a30.1m). Freehold properties include c.150 acres of land at Stamford that comprises mostly farm land and former quarry land. In the Directors\u2019 opinion, the current fair value of its land at 30 September 2025 is \u00a31.0m (2024: \u00a31.0m) with a book value of \u00a3nil (2024: \u00a3nil). 13. Leases \u2013 right-of-use assets and lease liabilities RIGHT-OF-USE ASSETS
Land & Plant & Motor IT & office
buildings machinery vehicles equipment Total
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Cost
At 1 October 2023
100.9
0.8
9.9
2.0
113.6
Additions
16.9
0.2
3.2
0.1
20.4
Disposals
(5.3)
(0.1)
(1.6)
\u2014
(7.0)
Transfers to Held for Sale Assets
(8.4)
\u2014
(0.7)
\u2014
(9.1)
Exchange adjustments
(8.3)
\u2014
(2.0)
(0.9)
(11.2)
At 30 September 2024
95.8
0.9
8.8
1.2
106.7
Additions
23.3
0.1
3.8
0.1
27. 3
Disposals
(3.3)
(0.1)
(3.7)
(0.2)
( 7.3)
Exchange adjustments
(0.3)
\u2014
0.2
0.1
\u2014
At 30 September 2025
115.5
0.9
9.1
1.2
126.7
Land & Plant & Motor IT & office
buildings machinery vehicles equipment Total
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Depreciation
At 1 October 2023
36.0
0.3
4.5
1.3
42.1
Charge for the year
13.7
0.2
2.2
0.2
16.3
Disposals
(4.3)
(0.1)
(1.4)
\u2014
(5.8)
Transfers to Held for Sale Assets
(2.7)
\u2014
(0.4)
\u2014
(3.1)
Exchange adjustments
(6.5)
\u2014
(1.4)
(0.8)
(8.7)
At 30 September 2024
36.2
0.4
3.5
0.7
40.8
Charge for the year
12.7
0.2
2.4
0.2
15.5
Disposals
(3.1)
(0.1)
(2.3)
(0.2)
(5.7)
Exchange adjustments
(0.3)
\u2014
0.2
0.1
\u2014
At 30 September 2025
45.5
0.5
3.8
0.8
50.6
Net book value
At 30 September 2025
70.0
0.4
5.3
0.4
76.1
At 30 September 2024
59.6
0.5
5.3
0.5
65.9
Right-of-use assets represent those assets held under leases which IFRS 16 requires to be capitalised. ", "dimensions": { "concept": "ifrs-full:DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-376": { "value": "
13. Leases \u2013 right-of-use assets and lease liabilities
RIGHT-OF-USE ASSETS
Land & Plant & Motor IT & office
buildings machinery vehicles equipment Total
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Cost
At 1 October 2023
100.9
0.8
9.9
2.0
113.6
Additions
16.9
0.2
3.2
0.1
20.4
Disposals
(5.3)
(0.1)
(1.6)
\u2014
(7.0)
Transfers to Held for Sale Assets
(8.4)
\u2014
(0.7)
\u2014
(9.1)
Exchange adjustments
(8.3)
\u2014
(2.0)
(0.9)
(11.2)
At 30 September 2024
95.8
0.9
8.8
1.2
106.7
Additions
23.3
0.1
3.8
0.1
27. 3
Disposals
(3.3)
(0.1)
(3.7)
(0.2)
( 7.3)
Exchange adjustments
(0.3)
\u2014
0.2
0.1
\u2014
At 30 September 2025
115.5
0.9
9.1
1.2
126.7
Land & Plant & Motor IT & office
buildings machinery vehicles equipment Total
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Depreciation
At 1 October 2023
36.0
0.3
4.5
1.3
42.1
Charge for the year
13.7
0.2
2.2
0.2
16.3
Disposals
(4.3)
(0.1)
(1.4)
\u2014
(5.8)
Transfers to Held for Sale Assets
(2.7)
\u2014
(0.4)
\u2014
(3.1)
Exchange adjustments
(6.5)
\u2014
(1.4)
(0.8)
(8.7)
At 30 September 2024
36.2
0.4
3.5
0.7
40.8
Charge for the year
12.7
0.2
2.4
0.2
15.5
Disposals
(3.1)
(0.1)
(2.3)
(0.2)
(5.7)
Exchange adjustments
(0.3)
\u2014
0.2
0.1
\u2014
At 30 September 2025
45.5
0.5
3.8
0.8
50.6
Net book value
At 30 September 2025
70.0
0.4
5.3
0.4
76.1
At 30 September 2024
59.6
0.5
5.3
0.5
65.9
Right-of-use assets represent those assets held under leases which IFRS 16
requires to be capitalised.
LEASE LIABILITIES
The movement on lease liabilities are set out below:
2025 2024
\u00a3m \u00a3m
At 1 October
72.3
80.2
Additions
27.3
21.2
Disposals
(1.6)
(1.3)
Lease repayments
(18.5)
( 19.9)
Interest on lease liabilities (note 6)
3.9
3.9
Transfers to Held for Sale Assets
\u2014
(8.7)
Exchange movements
0.4
(3.1)
At 30 September
83.8
72.3
Analysed as:
\u00a3m
\u00a3m
Repayable within one year
13.5
13.1
Repayable after one year
70.3
59.2
Leases of low-value assets and short-term leases are accounted for applying
paragraph 6 of IFRS 16. Lease costs of \u00a32.7m (2024: \u00a31.6m) 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 other operating expenses. The total
cash outflow in respect of leases was \u00a321.2m (2024: \u00a321.5m).
", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-418": { "value": "RIGHT-OF-USE ASSETS
Land & Plant & Motor IT & office
buildings machinery vehicles equipment Total
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Cost
At 1 October 2023
100.9
0.8
9.9
2.0
113.6
Additions
16.9
0.2
3.2
0.1
20.4
Disposals
(5.3)
(0.1)
(1.6)
\u2014
(7.0)
Transfers to Held for Sale Assets
(8.4)
\u2014
(0.7)
\u2014
(9.1)
Exchange adjustments
(8.3)
\u2014
(2.0)
(0.9)
(11.2)
At 30 September 2024
95.8
0.9
8.8
1.2
106.7
Additions
23.3
0.1
3.8
0.1
27. 3
Disposals
(3.3)
(0.1)
(3.7)
(0.2)
( 7.3)
Exchange adjustments
(0.3)
\u2014
0.2
0.1
\u2014
At 30 September 2025
115.5
0.9
9.1
1.2
126.7
Land & Plant & Motor IT & office
buildings machinery vehicles equipment Total
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Depreciation
At 1 October 2023
36.0
0.3
4.5
1.3
42.1
Charge for the year
13.7
0.2
2.2
0.2
16.3
Disposals
(4.3)
(0.1)
(1.4)
\u2014
(5.8)
Transfers to Held for Sale Assets
(2.7)
\u2014
(0.4)
\u2014
(3.1)
Exchange adjustments
(6.5)
\u2014
(1.4)
(0.8)
(8.7)
At 30 September 2024
36.2
0.4
3.5
0.7
40.8
Charge for the year
12.7
0.2
2.4
0.2
15.5
Disposals
(3.1)
(0.1)
(2.3)
(0.2)
(5.7)
Exchange adjustments
(0.3)
\u2014
0.2
0.1
\u2014
At 30 September 2025
45.5
0.5
3.8
0.8
50.6
Net book value
At 30 September 2025
70.0
0.4
5.3
0.4
76.1
At 30 September 2024
59.6
0.5
5.3
0.5
65.9
Right-of-use assets represent those assets held under leases which IFRS 16 requires to be capitalised. ", "dimensions": { "concept": "ifrs-full:DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-419": { "value": "The movement on lease liabilities are set out below:
2025 2024
\u00a3m \u00a3m
At 1 October
72.3
80.2
Additions
27.3
21.2
Disposals
(1.6)
(1.3)
Lease repayments
(18.5)
( 19.9)
Interest on lease liabilities (note 6)
3.9
3.9
Transfers to Held for Sale Assets
\u2014
(8.7)
Exchange movements
0.4
(3.1)
At 30 September
83.8
72.3
Analysed as:
\u00a3m
\u00a3m
Repayable within one year
13.5
13.1
Repayable after one year
70.3
59.2
Leases of low-value assets and short-term leases are accounted for applying paragraph 6 of IFRS 16. Lease costs of \u00a32.7m (2024: \u00a31.6m) 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 other operating expenses. The total cash outflow in respect of leases was \u00a321.2m (2024: \u00a321.5m).", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasePrepaymentsExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-420": { "value": "14. Deferred tax The movement on the net deferred tax liability is as follows:
2025 2024
\u00a3m \u00a3m
At 1 October
(48.6)
(58.4)
Credited to the Consolidated Income Statement (note 7)
19.7
8.9
Acquisitions and disposals
(5.3)
(5.3)
Accounted for in Other Comprehensive Income or directly in Equity
0.1
2.5
Transfers to Held for Sale Assets
\u2014
1.2
Exchange adjustments
(1.1)
2.5
At 30 September
(35.2)
(48.6)
The amount credited to the Consolidated Income Statement of \u00a319.7m (2024: \u00a38.9m), largely related to movements on inventory provisions of \u00a37.8m (2024: \u00a32.4m) and other temporary differences of \u00a310.6m (2024: \u00a31.6m) principally relating to trade and other payables. 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
2025 2024 2025 2024 2025 2024
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Property, plant and
equipment
1.9
\u2014
(6.8)
( 7.4)
(4.9)
(7.4)
Goodwill and
intangible assets
\u2014
\u2014
(61.1)
(60.8)
(61.1)
(60.8)
Retirement benefit
assets/obligations
\u2014
0.1
(0.4)
(0.4)
(0.4)
(0.3)
Inventories
11.6
5.8
\u2014
(0.3)
11.6
5.5
Share-based
payments
4.2
3.8
\u2014
\u2014
4.2
3.8
Leases
2.0
1.7
\u2014
\u2014
2.0
1.7
Other temporary
differences
13.7
9.3
(0.3)
(0.4)
13.4
8.9
33.4
20.7
(68.6)
(69.3)
(35.2)
(48.6)
Deferred tax offset
(23.7)
(19.8)
23.7
19.8
\u2014
\u2014
9.7
0.9
(44.9)
(49.5)
(35.2)
(48.6)
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 \u00a3232.2m (2024: \u00a3227.9m) was \u00a311.5m (2024: \u00a311.5m).", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-378": { "value": "
15. Inventories
2025 2024
\u00a3m \u00a3m
Finished goods at 30 September
29 7.4
280.1
Inventories are stated net of impairment provisions of \u00a352.9m (2024: \u00a329.9m).
During the year \u00a327.7m (2024: \u00a39.9m) was recognised as a charge against cost of
inventories sold, comprising the write-down of inventories to net realisable value.
", "dimensions": { "concept": "ifrs-full:DisclosureOfInventoriesExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-377": { "value": "
16. Trade and other receivables
2025 2024
\u00a3m \u00a3m
Trade receivables
223.2
204.5
Less: loss allowance
(12.1)
(11.1)
211.1
193.4
Other receivables
7.2
4.7
Prepayments and accrued income
10.7
8.8
At 30 September
229.0
206.9
The maximum exposure to credit risk for trade receivables at 30 September,
by currency, was:
2025 2024
\u00a3m \u00a3m
UK sterling
44.6
40.8
US dollars
112.3
94.2
Canadian dollars
19.0
22.3
Euros
29.5
30.5
Other
17.8
16.7
223.2
204.5
Trade receivables at 30 September, before loss allowance, are analysed as follows:
2025 2024
\u00a3m \u00a3m
Not past due
171.6
149.2
Past due
39.5
44.2
Receivables impaired
12.1
11.1
223.2
204.5
The ageing of trade receivables classified as past due, with no loss allowance, as at 30 September is as follows:
2025 2024
\u00a3m \u00a3m
Up to one month past due
29.9
31.3
Between one and two months past due
5.5
8.2
Between two and four months past due
2.5
3.1
Over four months past due
1.6
1.6
39.5
44.2
The movement in the loss allowance for impairment of trade receivables is as follows:
2025 2024
\u00a3m \u00a3m
At 1 October
11.1
10.1
Charged/(credited) against profit, net
1.2
(0.6)
Set up on acquisition
0.2
2.1
Utilised by write-off
(0.4)
(0.5)
At 30 September
12.1
11.1
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 2025, the Group had \u00a39.3m (2024: \u00a39.9m) of trade receivables that were covered by credit insurance.", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-421": { "value": "
2025 2024
\u00a3m \u00a3m
Trade receivables
223.2
204.5
Less: loss allowance
(12.1)
(11.1)
211.1
193.4
Other receivables
7.2
4.7
Prepayments and accrued income
10.7
8.8
At 30 September
229.0
206.9
", "dimensions": { "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-380": { "value": "
17. Trade and other payables
2025 2024
\u00a3m \u00a3m
Trade payables
120.5
108.6
Other payables
34.5
17.6
Other taxes and social security
13.7
12.3
Accruals and deferred income
82.3
67.0
At 30 September
251.0
205.5
Analysed as:
Payable within one year
245.3
204.4
Payable after one year
5.7
1.1
The maximum exposure to foreign currency risk for trade payables
at 30 September, by currency, was:
2025 2024
\u00a3m \u00a3m
UK sterling
26.3
23.0
US dollars
58.3
54.0
Canadian dollars
4.2
1.4
Euros
26.4
25.4
Other
5.3
4.8
120.5
108.6
", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-422": { "value": "
2025 2024
\u00a3m \u00a3m
Trade payables
120.5
108.6
Other payables
34.5
17.6
Other taxes and social security
13.7
12.3
Accruals and deferred income
82.3
67.0
At 30 September
251.0
205.5
Analysed as:
Payable within one year
245.3
204.4
Payable after one year
5.7
1.1
", "dimensions": { "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-379": { "value": "
18. Cash and cash equivalents
2025 2024
UK US$ C$ Euro Other Total UK US$ C$ Euro Other Total
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Cash at bank
19.2
24.9
1.7
20.0
10.8
76.6
16.1
12.9
4.2
8.4
7.5
49.1
Short-term deposits
3.3
0.5
0.5
0.1
0.7
5.1
2.5
0.6
0.1
2.5
0.7
6.4
At 30 September
22.5
25.4
2.2
20.1
11.5
81.7
18.6
13.5
4.3
10.9
8.2
55.5
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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-381": { "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 contracts, comprise cash and short-term deposits, trade and other receivables
,
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.
During the year, the Group acquired Alpha Laboratories Limited, which holds a
c.10% investment in Clinical Design Technologies Limited. In accordance with
IFRS 9 Financial Instruments, the Group has made an irrevocable election at initial
recognition to present subsequent changes in the fair value of this investment in
Other Comprehensive Income (OCI). This investment is not held for trading and is
classified as a financial asset measured at fair value through OCI and is included
within other financial assets. The fair value of the investment at 30 September 2025
is \u00a31.5m. No dividends were received during the year from this investment.
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 after loss allowance was as follows:
Carrying amount
2025 2024
\u00a3m \u00a3m
Trade receivables (note 16)
211.1
193.4
Other receivables (note 16)
7. 2
4.7
Cash and cash equivalents (note 18)
81.7
55.5
At 30 September
300.0
253.6
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 72 months ended 30 September 2025 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.
The Group has a multi-currency revolving credit facility agreement (RCF) with an
aggregate principal amount of \u00a3555.0m. In July 2025, the Group exercised the final
extension option for the RCF, which was accepted by all banks. The RCF is now
contractually due to expire in July 2030, with no further extension options.
During 2025 all debt covenant tests were complied with. The applicable financial
covenants are interest cover and leverage, whereby EBITDA must be at least 4x
net finance charges; and the ratio of net debt to EBITDA must not exceed 3.5x
(as defined by the relevant debt agreement).
The Group\u2019s debt facilities are subject to interest at a mix of fixed and variable
rates. As at 30 September 2025 fixed rate debt was 85% of total debt.
The undrawn committed facilities available at 30 September are as follows:
2025 2024
\u00a3m \u00a3m
Expiring within one year
\u2014
\u2014
Expiring after one year (note 24)
499.6
389.9
The Group\u2019s financial liabilities at 30 September are as follows:
2025 2024
\u00a3m \u00a3m
Trade payables (note 17)
120.5
108.6
Other payables (note 17)
34.5
17. 6
Lease liabilities (note 13)
83.8
72.3
Other liabilities (note 20)
26.7
25.4
Borrowings (note 24)
381.1
479.8
646.6
703.7
The maturities of the contractual undiscounted financial liabilities are
as follows:
Less than one year
193.9
169.3
One to two years
54.0
37.9
Two to five years
140.4
256.9
More than five years
419.1
418.4
807.4
882.5
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, Canadian dollar, Australian dollar, Euro and UK Sterling. These forward
foreign exchange contracts are classified as cash flow hedges and are stated
at fair value. The notional value of forward exchange contracts used as hedges
as at 30 September 2025 was \u00a3104.2m (2024: \u00a366.5m). The net fair value of
forward exchange contracts used as hedges at 30 September 2025 was \u00a30.2m
asset (2024: \u00a31.2m liability).
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 end of the hedge relationship and taken
to the Consolidated Income Statement in revenue during the year was \u00a30.3m debit,
and to the Consolidated Balance Sheet was \u00a31.3m credit. The change in the fair
value of cash flow hedges taken to Other Comprehensive Income during the year
was \u00a30.2m credit.
For foreign currency translational exposures, the Group employs net investment
hedge accounting where appropriate to mitigate these risks. The Group has
designated US private placement notes denominated in USD and EUR, with
carrying values of $150m (2024: same) and \u20ac250m (2024: same) respectively,
as net investment hedges for foreign currency net assets. The hedge ratio was 1:1.
Ineffectiveness may arise if the hedge ratio is not adjusted to reflect changes in
the relationship between the hedged item and the hedging instrument. The change
in the carrying value of borrowings as a result of exchange rate differences that
was recognised in Other Comprehensive Income during the year was a loss of
\u00a39.8m (2024: \u00a37.2m gain).
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:
2025 2024
\u00a3m \u00a3m
Decrease in adjusted operating profit (at average rates)
US dollar: UK sterling
24.6
16.4
Canadian dollar: UK sterling
2.6
2.6
Euro: UK sterling
4.0
4.1
Decrease in total equity (at spot rates)
US dollar: UK sterling
17.3
12.7
Canadian dollar: UK sterling
15.7
14.7
Euro: UK sterling
6.1
8.4
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\u2019s financial assets that are subject to interest rate fluctuations are cash
deposits held in the UK and overseas. These are held on a short-term basis at
floating rates or overnight rates and are 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.
The Group\u2019s financial liabilities that are subject to interest rate fluctuations are
overdrafts and the Group\u2019s RCF that bear interest at market rates according to
the currency of the borrowing.
Longer-term funding is provided by the Group\u2019s US private placement notes
and bears interest at fixed rates as described in note 24.
A movement of 1% in interest rates would have a c.\u00a30.6m (2024: \u00a31.7m) 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 fair value
hierarchy under IFRS 7 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 fair value
hierarchy 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
The book value of trade and other receivables/payables is deemed to reflect the
fair value.
Other financial assets
Other financial assets are measured at fair value through Profit and Loss, unless an
irrevocable election at initial recognition is made to present subsequent changes
in fair value of the other financial assets in Other Comprehensive Income. The
fair value of the other financial asset is \u00a31.5m (2024: \u00a3nil) and represents a level 3
measurement in the fair value hierarchy.
Borrowings
The fair value of borrowings under the RCF equates to the book value.
The fair value of the Group\u2019s US private placement notes is estimated to be
\u00a3340.2m. (2024: \u00a3337.5m). The fair value is estimated by discounting the future
contracted cash flows using readily available market data and represents a level 2
measurement in the fair value hierarchy.
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 in the fair value hierarchy.
F) CAPITAL MANAGEMENT RISK
The Group\u2019s capital structure comprises the retained earnings reserve (\u00a3588.0m),
cash funds (\u00a381.7m) and medium and long-term borrowing facilities (\u00a3380.2m). 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.
24. Net debt
The movement in net debt during the year is as follows:
2025 2024
\u00a3m \u00a3m
Net increase/(decrease) in cash and cash equivalents
23.4
(6.4)
Cash reclassified to assets held for sale
\u2014
4.7
Decrease/(increase) in borrowings
113.3
(183.9)
136.7
(185.6)
Effect of exchange rates and other non-cash movements
(16.5)
20.7
Decrease/(increase) in net debt
120.2
(164.9)
Net debt at beginning of year
(419.6)
(254.7)
Net debt at end of year
(299.4)
(419.6)
Comprising:
Cash and cash equivalents
81.7
55.5
Cash and cash equivalents held in disposal groups
\u2014
4.7
Bank borrowings:
\u2013 Overdraft facilities
(0.9)
\u2014
\u2013 Revolving credit facility
(55.4)
(165.1)
\u2013 Private placement notes
(329.6)
(319.8)
\u2013 Capitalised borrowing fees
4.8
5.1
(381.1)
(479.8)
Net debt at end of year
(299.4)
(419.6)
Analysed as:
Repayable within one year
(0.9)
\u2014
Repayable after one year
(380.2)
(479.8)
A summary of the maturities and rates of the private placement notes,
with an aggregate principal amount of \u00a3329.6m are as follows:
Face value
Rate
Maturity
75m EUR
4.18%
2031
100m EUR
4.27%
2034
75m EUR
4.38%
2036
100m USD
5.39%
2032
50m USD
5.52%
2035
The Group has a multi-currency revolving credit facility agreement (RCF) with an
aggregate principal amount of \u00a3555.0m. In July 2025, the Group exercised the final
extension option for the RCF, which was accepted by all banks. The RCF is now
contractually due to expire in July 2030. No further extension options remain.
Borrowings include capitalised borrowing fees of \u00a34.8m (2024: \u00a35.1m).
The RCF is subject to interest at variable rates while the private placement notes
are at fixed rates. At 30 September 2025, fixed rate debt was 85% of total debt.
As at 30 September 2025 the Group\u2019s net debt is \u00a3299.4m (2024: \u00a3419.6m)
and excludes lease liabilities of \u00a383.8m (2024: \u00a372.3m).
At 30 September 2025, the Group\u2019s Net Debt/EBITDA ratio is 0.8x, as illustrated
in note 29.5.
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-466": { "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 contracts, comprise cash and short-term deposits, trade and other receivables, 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. During the year, the Group acquired Alpha Laboratories Limited, which holds a c.10% investment in Clinical Design Technologies Limited. In accordance with IFRS 9 Financial Instruments, the Group has made an irrevocable election at initial recognition to present subsequent changes in the fair value of this investment in Other Comprehensive Income (OCI). This investment is not held for trading and is classified as a financial asset measured at fair value through OCI and is included within other financial assets. The fair value of the investment at 30 September 2025 is \u00a31.5m. No dividends were received during the year from this investment. 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 after loss allowance was as follows:
Carrying amount
2025 2024
\u00a3m \u00a3m
Trade receivables (note 16)
211.1
193.4
Other receivables (note 16)
7. 2
4.7
Cash and cash equivalents (note 18)
81.7
55.5
At 30 September
300.0
253.6
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 72 months ended 30 September 2025 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. The Group has a multi-currency revolving credit facility agreement (RCF) with an aggregate principal amount of \u00a3555.0m. In July 2025, the Group exercised the final extension option for the RCF, which was accepted by all banks. The RCF is now contractually due to expire in July 2030, with no further extension options. During 2025 all debt covenant tests were complied with. The applicable financial covenants are interest cover and leverage, whereby EBITDA must be at least 4x net finance charges; and the ratio of net debt to EBITDA must not exceed 3.5x (as defined by the relevant debt agreement). The Group\u2019s debt facilities are subject to interest at a mix of fixed and variable rates. As at 30 September 2025 fixed rate debt was 85% of total debt. The undrawn committed facilities available at 30 September are as follows:
2025 2024
\u00a3m \u00a3m
Expiring within one year
\u2014
\u2014
Expiring after one year (note 24)
499.6
389.9
The Group\u2019s financial liabilities at 30 September are as follows:
2025 2024
\u00a3m \u00a3m
Trade payables (note 17)
120.5
108.6
Other payables (note 17)
34.5
17. 6
Lease liabilities (note 13)
83.8
72.3
Other liabilities (note 20)
26.7
25.4
Borrowings (note 24)
381.1
479.8
646.6
703.7
The maturities of the contractual undiscounted financial liabilities are
as follows:
Less than one year
193.9
169.3
One to two years
54.0
37.9
Two to five years
140.4
256.9
More than five years
419.1
418.4
807.4
882.5
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, Canadian dollar, Australian dollar, Euro and UK Sterling. These forward foreign exchange contracts are classified as cash flow hedges and are stated at fair value. The notional value of forward exchange contracts used as hedges as at 30 September 2025 was \u00a3104.2m (2024: \u00a366.5m). The net fair value of forward exchange contracts used as hedges at 30 September 2025 was \u00a30.2m asset (2024: \u00a31.2m liability). 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 end of the hedge relationship and taken to the Consolidated Income Statement in revenue during the year was \u00a30.3m debit, and to the Consolidated Balance Sheet was \u00a31.3m credit. The change in the fair value of cash flow hedges taken to Other Comprehensive Income during the year was \u00a30.2m credit. For foreign currency translational exposures, the Group employs net investment hedge accounting where appropriate to mitigate these risks. The Group has designated US private placement notes denominated in USD and EUR, with carrying values of $150m (2024: same) and \u20ac250m (2024: same) respectively, as net investment hedges for foreign currency net assets. The hedge ratio was 1:1. Ineffectiveness may arise if the hedge ratio is not adjusted to reflect changes in the relationship between the hedged item and the hedging instrument. The change in the carrying value of borrowings as a result of exchange rate differences that was recognised in Other Comprehensive Income during the year was a loss of \u00a39.8m (2024: \u00a37.2m gain). 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:
2025 2024
\u00a3m \u00a3m
Decrease in adjusted operating profit (at average rates)
US dollar: UK sterling
24.6
16.4
Canadian dollar: UK sterling
2.6
2.6
Euro: UK sterling
4.0
4.1
Decrease in total equity (at spot rates)
US dollar: UK sterling
17.3
12.7
Canadian dollar: UK sterling
15.7
14.7
Euro: UK sterling
6.1
8.4
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\u2019s financial assets that are subject to interest rate fluctuations are cash deposits held in the UK and overseas. These are held on a short-term basis at floating rates or overnight rates and are 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. The Group\u2019s financial liabilities that are subject to interest rate fluctuations are overdrafts and the Group\u2019s RCF that bear interest at market rates according to the currency of the borrowing. Longer-term funding is provided by the Group\u2019s US private placement notes and bears interest at fixed rates as described in note 24. A movement of 1% in interest rates would have a c.\u00a30.6m (2024: \u00a31.7m) 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 fair value hierarchy under IFRS 7 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 fair value hierarchy 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 The book value of trade and other receivables/payables is deemed to reflect the fair value. Other financial assets Other financial assets are measured at fair value through Profit and Loss, unless an irrevocable election at initial recognition is made to present subsequent changes in fair value of the other financial assets in Other Comprehensive Income. The fair value of the other financial asset is \u00a31.5m (2024: \u00a3nil) and represents a level 3 measurement in the fair value hierarchy. Borrowings The fair value of borrowings under the RCF equates to the book value. The fair value of the Group\u2019s US private placement notes is estimated to be \u00a3340.2m. (2024: \u00a3337.5m). The fair value is estimated by discounting the future contracted cash flows using readily available market data and represents a level 2 measurement in the fair value hierarchy. 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 in the fair value hierarchy. ", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-423": { "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 contracts, comprise cash and short-term deposits, trade and other receivables, 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. During the year, the Group acquired Alpha Laboratories Limited, which holds a c.10% investment in Clinical Design Technologies Limited. In accordance with IFRS 9 Financial Instruments, the Group has made an irrevocable election at initial recognition to present subsequent changes in the fair value of this investment in Other Comprehensive Income (OCI). This investment is not held for trading and is classified as a financial asset measured at fair value through OCI and is included within other financial assets. The fair value of the investment at 30 September 2025 is \u00a31.5m. No dividends were received during the year from this investment. 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 after loss allowance was as follows:
Carrying amount
2025 2024
\u00a3m \u00a3m
Trade receivables (note 16)
211.1
193.4
Other receivables (note 16)
7. 2
4.7
Cash and cash equivalents (note 18)
81.7
55.5
At 30 September
300.0
253.6
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 72 months ended 30 September 2025 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. The Group has a multi-currency revolving credit facility agreement (RCF) with an aggregate principal amount of \u00a3555.0m. In July 2025, the Group exercised the final extension option for the RCF, which was accepted by all banks. The RCF is now contractually due to expire in July 2030, with no further extension options. During 2025 all debt covenant tests were complied with. The applicable financial covenants are interest cover and leverage, whereby EBITDA must be at least 4x net finance charges; and the ratio of net debt to EBITDA must not exceed 3.5x (as defined by the relevant debt agreement). The Group\u2019s debt facilities are subject to interest at a mix of fixed and variable rates. As at 30 September 2025 fixed rate debt was 85% of total debt. The undrawn committed facilities available at 30 September are as follows:
2025 2024
\u00a3m \u00a3m
Expiring within one year
\u2014
\u2014
Expiring after one year (note 24)
499.6
389.9
The Group\u2019s financial liabilities at 30 September are as follows:
2025 2024
\u00a3m \u00a3m
Trade payables (note 17)
120.5
108.6
Other payables (note 17)
34.5
17. 6
Lease liabilities (note 13)
83.8
72.3
Other liabilities (note 20)
26.7
25.4
Borrowings (note 24)
381.1
479.8
646.6
703.7
The maturities of the contractual undiscounted financial liabilities are
as follows:
Less than one year
193.9
169.3
One to two years
54.0
37.9
Two to five years
140.4
256.9
More than five years
419.1
418.4
807.4
882.5
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, Canadian dollar, Australian dollar, Euro and UK Sterling. These forward foreign exchange contracts are classified as cash flow hedges and are stated at fair value. The notional value of forward exchange contracts used as hedges as at 30 September 2025 was \u00a3104.2m (2024: \u00a366.5m). The net fair value of forward exchange contracts used as hedges at 30 September 2025 was \u00a30.2m asset (2024: \u00a31.2m liability). 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 end of the hedge relationship and taken to the Consolidated Income Statement in revenue during the year was \u00a30.3m debit, and to the Consolidated Balance Sheet was \u00a31.3m credit. The change in the fair value of cash flow hedges taken to Other Comprehensive Income during the year was \u00a30.2m credit. For foreign currency translational exposures, the Group employs net investment hedge accounting where appropriate to mitigate these risks. The Group has designated US private placement notes denominated in USD and EUR, with carrying values of $150m (2024: same) and \u20ac250m (2024: same) respectively, as net investment hedges for foreign currency net assets. The hedge ratio was 1:1. Ineffectiveness may arise if the hedge ratio is not adjusted to reflect changes in the relationship between the hedged item and the hedging instrument. The change in the carrying value of borrowings as a result of exchange rate differences that was recognised in Other Comprehensive Income during the year was a loss of \u00a39.8m (2024: \u00a37.2m gain). 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:
2025 2024
\u00a3m \u00a3m
Decrease in adjusted operating profit (at average rates)
US dollar: UK sterling
24.6
16.4
Canadian dollar: UK sterling
2.6
2.6
Euro: UK sterling
4.0
4.1
Decrease in total equity (at spot rates)
US dollar: UK sterling
17.3
12.7
Canadian dollar: UK sterling
15.7
14.7
Euro: UK sterling
6.1
8.4
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\u2019s financial assets that are subject to interest rate fluctuations are cash deposits held in the UK and overseas. These are held on a short-term basis at floating rates or overnight rates and are 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. The Group\u2019s financial liabilities that are subject to interest rate fluctuations are overdrafts and the Group\u2019s RCF that bear interest at market rates according to the currency of the borrowing. Longer-term funding is provided by the Group\u2019s US private placement notes and bears interest at fixed rates as described in note 24. A movement of 1% in interest rates would have a c.\u00a30.6m (2024: \u00a31.7m) 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 fair value hierarchy under IFRS 7 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 fair value hierarchy 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 The book value of trade and other receivables/payables is deemed to reflect the fair value. Other financial assets Other financial assets are measured at fair value through Profit and Loss, unless an irrevocable election at initial recognition is made to present subsequent changes in fair value of the other financial assets in Other Comprehensive Income. The fair value of the other financial asset is \u00a31.5m (2024: \u00a3nil) and represents a level 3 measurement in the fair value hierarchy. Borrowings The fair value of borrowings under the RCF equates to the book value. The fair value of the Group\u2019s US private placement notes is estimated to be \u00a3340.2m. (2024: \u00a3337.5m). The fair value is estimated by discounting the future contracted cash flows using readily available market data and represents a level 2 measurement in the fair value hierarchy. 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 in the fair value hierarchy. F) CAPITAL MANAGEMENT RISK The Group\u2019s capital structure comprises the retained earnings reserve (\u00a3588.0m), cash funds (\u00a381.7m) and medium and long-term borrowing facilities (\u00a3380.2m). 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. ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-445": { "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 after loss allowance was as follows:
Carrying amount
2025 2024
\u00a3m \u00a3m
Trade receivables (note 16)
211.1
193.4
Other receivables (note 16)
7. 2
4.7
Cash and cash equivalents (note 18)
81.7
55.5
At 30 September
300.0
253.6
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 72 months ended 30 September 2025 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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-459": { "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 72 months ended 30 September 2025 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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-446": { "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. The Group has a multi-currency revolving credit facility agreement (RCF) with an aggregate principal amount of \u00a3555.0m. In July 2025, the Group exercised the final extension option for the RCF, which was accepted by all banks. The RCF is now contractually due to expire in July 2030, with no further extension options. During 2025 all debt covenant tests were complied with. The applicable financial covenants are interest cover and leverage, whereby EBITDA must be at least 4x net finance charges; and the ratio of net debt to EBITDA must not exceed 3.5x (as defined by the relevant debt agreement). The Group\u2019s debt facilities are subject to interest at a mix of fixed and variable rates. As at 30 September 2025 fixed rate debt was 85% of total debt. The undrawn committed facilities available at 30 September are as follows:
2025 2024
\u00a3m \u00a3m
Expiring within one year
\u2014
\u2014
Expiring after one year (note 24)
499.6
389.9
The Group\u2019s financial liabilities at 30 September are as follows:
2025 2024
\u00a3m \u00a3m
Trade payables (note 17)
120.5
108.6
Other payables (note 17)
34.5
17. 6
Lease liabilities (note 13)
83.8
72.3
Other liabilities (note 20)
26.7
25.4
Borrowings (note 24)
381.1
479.8
646.6
703.7
The maturities of the contractual undiscounted financial liabilities are
as follows:
Less than one year
193.9
169.3
One to two years
54.0
37.9
Two to five years
140.4
256.9
More than five years
419.1
418.4
807.4
882.5
", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-447": { "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, Canadian dollar, Australian dollar, Euro and UK Sterling. These forward foreign exchange contracts are classified as cash flow hedges and are stated at fair value. The notional value of forward exchange contracts used as hedges as at 30 September 2025 was \u00a3104.2m (2024: \u00a366.5m). The net fair value of forward exchange contracts used as hedges at 30 September 2025 was \u00a30.2m asset (2024: \u00a31.2m liability). 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 end of the hedge relationship and taken to the Consolidated Income Statement in revenue during the year was \u00a30.3m debit, and to the Consolidated Balance Sheet was \u00a31.3m credit. The change in the fair value of cash flow hedges taken to Other Comprehensive Income during the year was \u00a30.2m credit. For foreign currency translational exposures, the Group employs net investment hedge accounting where appropriate to mitigate these risks. The Group has designated US private placement notes denominated in USD and EUR, with carrying values of $150m (2024: same) and \u20ac250m (2024: same) respectively, as net investment hedges for foreign currency net assets. The hedge ratio was 1:1. Ineffectiveness may arise if the hedge ratio is not adjusted to reflect changes in the relationship between the hedged item and the hedging instrument. The change in the carrying value of borrowings as a result of exchange rate differences that was recognised in Other Comprehensive Income during the year was a loss of \u00a39.8m (2024: \u00a37.2m gain). 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:
2025 2024
\u00a3m \u00a3m
Decrease in adjusted operating profit (at average rates)
US dollar: UK sterling
24.6
16.4
Canadian dollar: UK sterling
2.6
2.6
Euro: UK sterling
4.0
4.1
Decrease in total equity (at spot rates)
US dollar: UK sterling
17.3
12.7
Canadian dollar: UK sterling
15.7
14.7
Euro: UK sterling
6.1
8.4
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\u2019s financial assets that are subject to interest rate fluctuations are cash deposits held in the UK and overseas. These are held on a short-term basis at floating rates or overnight rates and are 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. The Group\u2019s financial liabilities that are subject to interest rate fluctuations are overdrafts and the Group\u2019s RCF that bear interest at market rates according to the currency of the borrowing. Longer-term funding is provided by the Group\u2019s US private placement notes and bears interest at fixed rates as described in note 24. A movement of 1% in interest rates would have a c.\u00a30.6m (2024: \u00a31.7m) impact on adjusted profit before tax. ", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-448": { "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 fair value hierarchy under IFRS 7 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 fair value hierarchy 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 The book value of trade and other receivables/payables is deemed to reflect the fair value. Other financial assets Other financial assets are measured at fair value through Profit and Loss, unless an irrevocable election at initial recognition is made to present subsequent changes in fair value of the other financial assets in Other Comprehensive Income. The fair value of the other financial asset is \u00a31.5m (2024: \u00a3nil) and represents a level 3 measurement in the fair value hierarchy. Borrowings The fair value of borrowings under the RCF equates to the book value. The fair value of the Group\u2019s US private placement notes is estimated to be \u00a3340.2m. (2024: \u00a3337.5m). The fair value is estimated by discounting the future contracted cash flows using readily available market data and represents a level 2 measurement in the fair value hierarchy. 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 in the fair value hierarchy. ", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-460": { "value": "Derivatives Forward exchange contracts are designated as level 2 assets in the fair value hierarchy under IFRS 7 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 fair value hierarchy 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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-461": { "value": "Borrowings The fair value of borrowings under the RCF equates to the book value. 24. Net debt The movement in net debt during the year is as follows:
2025 2024
\u00a3m \u00a3m
Net increase/(decrease) in cash and cash equivalents
23.4
(6.4)
Cash reclassified to assets held for sale
\u2014
4.7
Decrease/(increase) in borrowings
113.3
(183.9)
136.7
(185.6)
Effect of exchange rates and other non-cash movements
(16.5)
20.7
Decrease/(increase) in net debt
120.2
(164.9)
Net debt at beginning of year
(419.6)
(254.7)
Net debt at end of year
(299.4)
(419.6)
Comprising:
Cash and cash equivalents
81.7
55.5
Cash and cash equivalents held in disposal groups
\u2014
4.7
Bank borrowings:
\u2013 Overdraft facilities
(0.9)
\u2014
\u2013 Revolving credit facility
(55.4)
(165.1)
\u2013 Private placement notes
(329.6)
(319.8)
\u2013 Capitalised borrowing fees
4.8
5.1
(381.1)
(479.8)
Net debt at end of year
(299.4)
(419.6)
Analysed as:
Repayable within one year
(0.9)
\u2014
Repayable after one year
(380.2)
(479.8)
A summary of the maturities and rates of the private placement notes, with an aggregate principal amount of \u00a3329.6m are as follows:
Face value
Rate
Maturity
75m EUR
4.18%
2031
100m EUR
4.27%
2034
75m EUR
4.38%
2036
100m USD
5.39%
2032
50m USD
5.52%
2035
The Group has a multi-currency revolving credit facility agreement (RCF) with an aggregate principal amount of \u00a3555.0m. In July 2025, the Group exercised the final extension option for the RCF, which was accepted by all banks. The RCF is now contractually due to expire in July 2030. No further extension options remain. Borrowings include capitalised borrowing fees of \u00a34.8m (2024: \u00a35.1m). The RCF is subject to interest at variable rates while the private placement notes are at fixed rates. At 30 September 2025, fixed rate debt was 85% of total debt. As at 30 September 2025 the Group\u2019s net debt is \u00a3299.4m (2024: \u00a3419.6m) and excludes lease liabilities of \u00a383.8m (2024: \u00a372.3m). At 30 September 2025, the Group\u2019s Net Debt/EBITDA ratio is 0.8x, as illustrated in note 29.5.", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-449": { "value": "F) CAPITAL MANAGEMENT RISK The Group\u2019s capital structure comprises the retained earnings reserve (\u00a3588.0m), cash funds (\u00a381.7m) and medium and long-term borrowing facilities (\u00a3380.2m). 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. ", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-382": { "value": "
20. Other liabilities
2025 2024
\u00a3m \u00a3m
Future purchases of minority interests
5.5
9.0
Deferred consideration
21.2
16.4
At 30 September
26.7
25.4
Analysed as:
Due within one year
10.9
8.8
Due after one year
15.8
16.6
The movement in the liability for future purchases of minority interests is as follows:
2025 2024
\u00a3m \u00a3m
At 1 October
9.0
9.2
Purchase of minority interest
(4.0)
\u2014
Exchange movements
0.2
(0.1)
Fair value remeasurements
0.3
(0.1)
At 30 September
5.5
9.0
At 30 September 2025, the Group\u2019s minority interests retained put options to sell
their minority interests of 10% in M Seals and 5% in Techsil. During the year, the put
option relating to R&G Fluid Power Holdings Limited was exercised, which resulted
in the purchase of minority interest (\u00a34.0m), of which \u00a30.8m was paid in the year.
At 30 September 2025, 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 2025.
This led to a remeasurement of the options and the liability increased by \u00a30.5m
(2024: \u00a30.2m decrease) reflecting a revised estimate of the future performance
of these businesses and foreign exchange.
Deferred consideration comprises the following:
Discount Foreign 30 Sep
1 Oct 2024 Additions unwind Payments Revaluation exchange 2025
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
AHW
1.4
\u2014
0.1
(0.8)
(0.7)
\u2014
\u2014
AMG Sealing
0.2
\u2014
\u2014
(0.2)
\u2014
\u2014
\u2014
Fluid Power
Services
0.5
\u2014
0.1
(0.2)
\u2014
\u2014
0.4
Hedley
0.8
\u2014
\u2014
(0.4)
\u2014
\u2014
0.4
GP&S
0.7
\u2014
0.1
(0.8)
\u2014
\u2014
\u2014
Hex
1.0
\u2014
0.3
(1.0)
(0.3)
\u2014
\u2014
PTFE
0.5
\u2014
0.1
(0.7)
0.7
\u2014
0.6
Fast Gaskets
0.3
\u2014
\u2014
(0.1)
\u2014
\u2014
0.2
CTS
1.3
\u2014
0.2
\u2014
(1.1)
\u2014
0.4
Abbey Hose
1.1
\u2014
0.2
(0.5)
(0.2)
\u2014
0.6
PAR
1.4
\u2014
0.3
\u2014
\u2014
\u2014
1.7
Peerless
7.2
\u2014
1.6
\u2014
4.9
(0.2)
13.5
R&G
\u2014
1.7
\u2014
\u2014
(0.6)
\u2014
1.1
Viking
\u2014
0.2
\u2014
\u2014
\u2014
\u2014
0.2
Electramed
\u2014
1.6
0.1
\u2014
\u2014
(0.1)
1.6
Astro Industries
\u2014
0.5
\u2014
\u2014
\u2014
\u2014
0.5
16.4
4.0
3.1
(4.7)
2.7
(0.3)
21.2
At 30 September 2025, 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 2025.", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-383": { "value": "
21. Minority interests
\u00a3m
At 1 October 2023
6.4
Share of profit
0.7
Dividends paid
(0.4)
At 30 September 2024
6.7
Share of profit
0.6
Disposal of business
(0.5)
Purchase of minority interest
(2.2)
Dividends paid
(0.2)
Exchange adjustments
0.1
At 30 September 2025
4.5
External shareholders, represented by management in each business, hold a 10%
minority interest in M Seals and a 5% minority interest in Techsil. During the year,
the Group acquired the remaining 2% minority interest in R&G Fluid Power Holdings
Limited (\u00a32.2m) and disposed of its 5% minority interest in Pennine Pneumatic
Services (\u00a30.5m) on disposal of the business.
", "dimensions": { "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-384": { "value": "
22. Acquisitions and disposals of businesses
ACQUISITION OF ALPHA LABORATORIES LIMITED
On 7 July 2025, the Group completed the acquisition of 100% of the shares in
Alpha Laboratories Limited (Alpha Labs), a supplier of laboratory and diagnostic
products. The total investment, net of cash acquired was \u00a327.5m.
The provisional fair value of Alpha Labs\u2019 net assets acquired excluding acquisition
intangibles, related deferred tax and cash is \u00a310.2m following fair value adjustments
of \u00a32.3m. The principal fair value adjustments relate to a net increase in inventory
(\u00a30.2m), fair value uplift of property plant and equipment of (\u00a32.4m) and recognition
of previously unrecognised liabilities (\u00a30.3m).
Acquisition expenses of \u00a31.6m have been recognised in respect of this transaction
in the financial year.
From the date of acquisition to 30 September 2025, Alpha Labs contributed
\u00a35.7m to revenue and \u00a31.2m to adjusted operating profit. Had it had been acquired
at the beginning of the financial year, it would have contributed on a pro forma
basis \u00a322.9m to revenue and \u00a34.7m to adjusted operating profit. However, these
amounts should not be viewed as indicative of the results that would have occurred
if Alpha Labs had been completed at the beginning of the year.
OTHER ACQUISITIONS
The Group completed four other acquisitions in the year. This comprised 50% of
the shares in Viking Industrial Products Limited and 100% of the shares of Viking
Conversions Limited (which owns the other 50% of the Viking Industrial Products
shares) together Viking Tapes (18 December 2024), 100% of the share capital of
Haagensen A/S (Haagensen) (01 July 2025), Electramed Limited (Electramed) (21
August 2025), and Astro Industries Inc. (Astro) (25 September 2025). The combined
initial investment for these acquisitions was \u00a326.3m, net of cash acquired of \u00a32.7m.
Deferred consideration with a fair value of \u00a32.3m is payable.
Acquisition expenses of \u00a32.4m have been recognised in respect of these
transactions completed in the financial year.
The provisional fair value of the total net assets acquired excluding acquisition
intangibles, related deferred tax and cash is \u00a32.8m.
FAIR VALUE OF NET ASSETS ACQUIRED
The fair value of net assets acquired during the year, particularly the fair value of inventory, acquired intangible assets and goodwill, are provisional, subject to reviews up
to the end of the measurement period of each acquisition. For acquisitions during the year, the estimates relate primarily to completion account adjustments, and any
adjustments are expected to be materially similar to the fair values estimated at the year end. The following table summarises the consideration paid for the acquisitions
completed in the year and fair value of assets acquired and liabilities assumed.
Alpha Labs
Others
Total
Book value Fair value Book value Fair value Book value Fair value
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Acquisition intangible assets
1
\u2014
11.0
\u2014
16.3
\u2014
27. 3
Deferred tax
0.8
(2.1)
(0.1)
(2.6)
0.7
(4.7)
Investment
1.2
1.2
\u2014
\u2014
1.2
1.2
Property, plant and equipment, and other intangible assets
2.6
5.0
0.5
0.5
3.1
5.5
Inventories
2.8
3.0
4.4
4.6
7.2
7.6
Trade and other receivables
3.3
3.3
3.7
3.5
7.0
6.8
Trade and other payables
(2.8)
(3.1)
(5.0)
(5.7)
( 7.8)
(8.8)
Net assets acquired
7.9
18.3
3.5
16.6
11.4
34.9
Goodwill
\u2014
9.2
\u2014
12.0
\u2014
21.2
Minority interests
\u2014
\u2014
\u2014
\u2014
\u2014
\u2014
Cash paid
2
50.4
29.0
79.4
Cash and cash equivalents acquired
(22.9)
(2.7)
(25.6)
27.5
26.3
53.8
Deferred consideration
\u2014
2.3
2.3
Total investment
27.5
28.6
56.1
1 Acquired intangibles relate entirely to customer relationships.
2 Of the initial cash paid on acquisitions during the year, funds of \u00a31.2m were directed to settle outstanding debts at the point of acquisition.
\u00a3m
Total investment
56.1
Debt
(1.2)
Net consideration
54.9
ACQUISITIONS REVENUE AND ADJUSTED OPERATING PROFIT
From the date of acquisition to 30 September 2025, each acquired business contributed the following to Group revenue and adjusted operating profit:
Pro forma
Adjusted adjusted
Pro forma operating operating
Acquisition Revenue
Adjustments
1
revenue Profit
Adjustments
1
Profit
date \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Viking Tapes
18-Dec-24
2.8
0.9
3.7
0.1
0.1
0.2
Haagensen
01-Jul-25
1.7
5.0
6.7
0.3
1.0
1.3
Alpha Labs
07-Jul-25
5.7
17.2
22.9
1.2
3.5
4.7
Electramed
21-Aug-25
0.6
4.7
5.3
0.1
1.1
1.2
Astro
25-Sep-25
0.1
7.9
8.0
\u2014
1.4
1.4
10.9
35.7
46.6
1.7
7.1
8.8
1 Pro forma revenue and adjusted operating profit has been extrapolated (as prescribed under UK-adopted International Accounting Standards) 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 2024. 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
During the year, the Group disposed of its entire interest in five businesses for proceeds of \u00a346.6m. The carrying value of the net assets disposed was \u00a328.7m, and selling
costs of \u00a32.3m were partly offset by the recycling of cumulative foreign currency translations gains of \u00a31.7m, resulting in a net gain of \u00a317.3m. These disposals principally
related to Kubo Tech AG (Kubo), Pneumatic Services Limited (Pennine) and Gremtek SAS (Gremtek).
", "dimensions": { "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-385": { "value": "
23. Reconciliation of operating profit to cash flow from
operating activities
2025 2024
\u00a3m \u00a3m
Operating profit
283.7
207.4
Acquisition related and other charges (note 2)
59.0
77.6
Adjusted operating profit
342.7
285.0
Depreciation or amortisation of tangible, other intangible assets and
leases \u2013 right-of-use assets (note 2)
30.5
32.2
Share-based payments expense (note 5)
6.2
7.1
Defined benefit pension scheme payments (note 25)
(0.1)
(0.5)
Profit on disposal of assets
(0.1)
(1.9)
Acquisition and disposal expenses paid
(10.6)
(30.2)
Other non-cash movements
6.5
(3.5)
Non-cash items and other
32.4
3.2
Operating cash flow before changes in working capital
375.1
288.2
Increase in inventories
( 17.4)
(7.7)
Increase in trade and other receivables
(14.7)
(18.5)
Increase in trade and other payables
2 7.5
17. 7
Increase in working capital
(4.6)
(8.5)
Cash flow from operating activities
370.5
279.7
", "dimensions": { "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-386": { "value": "
25. Retirement benefit assets and obligations
The Group maintained two pension arrangements which were accounted for
under IAS 19 (Revised) (Employee Benefits). The principal arrangement was the
defined benefit pension scheme in the UK, maintained by Diploma Holdings PLC
(DHPLC) and called the Diploma Holdings PLC UK Pension Scheme (the Scheme).
This Scheme provided 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 was operated by Kubo, a business
based in Switzerland which provided benefits on retirement, leaving service or
death for the employees of Kubo in accordance with Swiss law. The Kubo pension
scheme, which was disposed of in conjunction with the disposal of Kubo during the
year, was a defined contribution-based scheme, which for technical reasons, was
required under UK-adopted International Accounting Standards 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:
2025 2024
\u00a3m \u00a3m
Diploma Holdings PLC UK Pension Scheme
1.7
1.5
Kubo Pension Scheme
\u2014
(1.0)
Pension scheme net asset
1.7
0.5
The amounts included in the Consolidated Income Statement in respect of these
two pension arrangements are:
2025 2024
\u00a3m \u00a3m
Diploma Holdings PLC UK Pension Scheme
0.1
0.3
Kubo Pension Scheme
\u2014
(0.3)
Amounts credited to the Consolidated Income Statement
0.1
\u2014
Defined contribution schemes operated by the Group\u2019s businesses are not
included in these disclosures.
DIPLOMA HOLDINGS PLC UK PENSION SCHEME
The Scheme provided benefits based on final salary and length of service on
retirement, leaving service or death. Any defined contribution schemes operated
by DHPLC are not included in these disclosures.
The Scheme was managed by a board of Trustees appointed in part by DHPLC and
in part from elections by members of the Scheme. The Trustees had responsibility
for obtaining valuations of the fund, administering benefit payments and investing
the Scheme\u2019s assets. The Trustees delegated some of these functions to their
professional advisors where appropriate.
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.
On 26 March 2024, the Trustees completed a Buy-In of the remaining pensioner
liabilities in the Scheme with Just Retirement Limited. The Scheme paid \u00a325.1m
to Just Retirement Limited to fund 100% of the Buy-In premium.
In accordance with the schedule of contributions currently in force following
the Buy-In, DHPLC does not expect to make any contributions in the year to
30 September 2026.
There were no plan amendments, curtailments or settlements during the period.
a) Pension asset included in the Consolidated Statement of Financial Position
2025 2024
\u00a3m \u00a3m
Market value of Scheme assets:
Insured Assets
1
23.6
25.6
Cash and cash equivalents
1.9
1.7
25.5
27.3
Present value of Scheme liabilities
(23.8)
(25.8)
Pension scheme net asset
1.7
1.5
1 The Insured Assets were valued on the same basis as the underlying pensioner liabilities.
b) Amounts credited to the Consolidated Income Statement
2025 2024
\u00a3m \u00a3m
Charged to operating profit
\u2014
\u2014
Interest cost on liabilities
(1.3)
(1.4)
Interest on assets
1.4
1.7
Credited to financial expense, net (note 6)
0.1
0.3
Amounts credited to the Consolidated Income Statement
0.1
0.3
c) Amounts recognised in the Consolidated Statement of Comprehensive Income
2025 2024
\u00a3m \u00a3m
Investment loss on Scheme assets in excess of interest
(2.1)
(5.3)
Effect of changes in financial assumptions on Scheme liabilities
2.1
(1.1)
Effect of changes in demographic assumptions on Scheme liabilities
\u2014
0.3
Actuarial loss charged in the Consolidated Statement
of Comprehensive Income
\u2014
(6.1)
The cumulative amount of actuarial losses recognised in the Consolidated
Statement of Comprehensive Income, since the transition to UK-adopted
International Accounting Standards, is \u00a37.9m (2024: \u00a37.9m).
d) Analysis of movement in the pension asset
2025 2024
\u00a3m \u00a3m
Asset as at 1 October
1.5
6.8
Amounts credited to the Consolidated Income Statement
0.1
0.3
Contributions paid by employer
\u2014
0.5
Expenses paid
0.1
\u2014
Net effect of remeasurements of Scheme assets and liabilities
\u2014
(6.1)
Asset as at 30 September
1.7
1.5
e) Analysis of movements in the present value of the Scheme liabilities
2025 2024
\u00a3m \u00a3m
At 1 October
25.8
24.8
Interest cost on liabilities
1.3
1.4
Impact from changes in demographic assumptions
\u2014
(0.3)
Impact from changes in actuarial assumptions
(2.1)
1.1
Benefits paid
(1.2)
(1.2)
At 30 September
23.8
25.8
f) Analysis of movements in the present value of the Scheme assets
2025 2024
\u00a3m \u00a3m
At 1 October
27.3
31.6
Interest on assets
1.4
1.7
Return on Scheme assets
(2.1)
(5.3)
Contributions paid by employer
\u2014
0.5
Expenses paid
0.1
\u2014
Benefits paid
(1.2)
(1.2)
At 30 September
25.5
27.3
The actual return on the Scheme assets (including interest on assets) during the
year was a loss of \u00a30.7m (2024: \u00a33.6m loss).
ASSETS
The Scheme\u2019s assets were held in passive unit funds managed by Legal & General
Investment Management and at 30 September 2025, the major categories of
assets were as follows:
2025 2024
% %
Cash and cash equivalents
7
6
Insured Assets
93
94
PRINCIPAL ACTUARIAL ASSUMPTIONS FOR THE SCHEME AT BALANCE SHEET DATES
2025 2024 2023 2022
% % % %
Inflation rate
\u2013 RPI
3.1
3.2
3.4
3.6
\u2013 CPI
2.7
2.8
3.0
3.2
Expected rate of pension increases
\u2013 CPI
2.7
2.7
3.0
3.2
Discount rate
5.8
5.1
5.6
5.3
DEMOGRAPHIC ASSUMPTIONS
Mortality table used:
S3PA
Year the mortality table was published:
CMI 2024
Allowance for future improvements Year of birth projections, with a long-term
in longevity: improvement rate of 1.0%
Allowance made for members to take Members are assumed to take 0% of their
a cash lump sum on retirement: maximum cash sum (based on current
The weighted average duration of the
defined benefit obligation is around
commutation factors)
14 years (2024: 14 years)
SENSITIVITIES
The sensitivities of the 2025 pension liabilities to changes in assumptions are as follows:
Impact on pension
liabilities
EstimatedEstimated
increase increase
Factor
Assumption
%\u00a3m
Discount rate
Decrease by 0.5%
6.3
1.5
Inflation
Increase by 0.5%
3.4
0.8
Life expectancy
Increase by one year
2.9
0.7
RISK MITIGATION STRATEGIES
Individual annuity policies are held in respect of some historic pensioners. As noted
above, the Scheme\u2019s liabilities are now secured with an insurer. Therefore the key
risk that remains within the Scheme is the risk of insurer default (although this risk
is expected to be very low).
The Scheme has no other asset-liability strategies in place.
In respect of Virgin Media Limited v NTL Pension Trustees II Limited Court of
Appeal ruling in July 2024, the Scheme pension advisors, following their review,
have confirmed to the Trustees that no further investigation is required in respect
of this case as the necessary procedures were previously adhered to.
EFFECT OF THE SCHEME ON THE GROUP\u2019S FUTURE CASH FLOWS
There were no contributions for the year following the completion of the purchase
of the Buy-In policy on 26 March 2024.
THE KUBO PENSION SCHEME (THE KUBO SCHEME)
In accordance with Swiss law, Kubo\u2019s pension benefits were contribution based
with the level of benefits varying according to category of employment. Swiss law
required certain guarantees to be provided on such pension benefits. Kubo financed
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 which was
disposed of when Kubo was disposed on 31 October 2024.
a) Pension deficit included in the Consolidated Statement of Financial Position
2025 2024
\u00a3m \u00a3m
Assets of the Kubo Scheme
1
\u2014
14.9
Actuarial liabilities of the Kubo Scheme
\u2014
(15.9)
Pension scheme net deficit
\u2014
(1.0)
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
2025 2024
\u00a3m \u00a3m
Service cost
\u2014
(0.3)
Amount charged to operating profit in the
Consolidated Income Statement
\u2014
(0.3)
c) Amounts recognised in the Consolidated Statement of Comprehensive Income
The actuarial gain charged to the Consolidated Statement of Comprehensive
Income is \u00a30.2m (2024: \u00a30.9m loss).
2025 2024
\u00a3m \u00a3m
Investment (loss)/gain on Scheme assets in excess of interest
(0.2)
0.8
Effect of changes in financial assumptions on Scheme liabilities
\u2014
(1.9)
Experience adjustments on Scheme liabilities
\u2014
0.2
Actuarial loss charged in the Consolidated Statement
of Comprehensive Income
(0.2)
(0.9)
PRINCIPAL ACTUARIAL ASSUMPTIONS FOR THE KUBO SCHEME AT BALANCE
SHEET DATES
2025
2024
Expected rate of pension increase
0%
0%
Expected rate of salary increase
1.3%
1.3%
Discount rate
1.1%
1.1%
Interest credit rate
1.3%
1.3%
Mortality
BVG2020
BVG2020
d) Analysis of movement in the pension deficit
2025 2024
\u00a3m \u00a3m
At 1 October
(1.0)
(0.3)
Amounts charged to the Consolidated Income Statement
\u2014
(0.3)
Contributions paid by employer
\u2014
0.5
Disposal
1.2
\u2014
Net effect of remeasurements of Kubo Scheme assets and liabilities
(0.2)
(0.9)
At 30 September
\u2014
(1.0)
EFFECT OF THE KUBO SCHEME ON THE GROUP\u2019S FUTURE CASH FLOWS
The Kubo Scheme no longer has any effect on the Group\u2019s future cash flows
following the disposal of Kubo on 31 October 2024.
", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-424": { "value": "25. Retirement benefit assets and obligations The Group maintained two pension arrangements which were accounted for under IAS 19 (Revised) (Employee Benefits). The principal arrangement was the defined benefit pension scheme in the UK, maintained by Diploma Holdings PLC (DHPLC) and called the Diploma Holdings PLC UK Pension Scheme (the Scheme). This Scheme provided 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 was operated by Kubo, a business based in Switzerland which provided benefits on retirement, leaving service or death for the employees of Kubo in accordance with Swiss law. The Kubo pension scheme, which was disposed of in conjunction with the disposal of Kubo during the year, was a defined contribution-based scheme, which for technical reasons, was required under UK-adopted International Accounting Standards 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:
2025 2024
\u00a3m \u00a3m
Diploma Holdings PLC UK Pension Scheme
1.7
1.5
Kubo Pension Scheme
\u2014
(1.0)
Pension scheme net asset
1.7
0.5
The amounts included in the Consolidated Income Statement in respect of these two pension arrangements are:
2025 2024
\u00a3m \u00a3m
Diploma Holdings PLC UK Pension Scheme
0.1
0.3
Kubo Pension Scheme
\u2014
(0.3)
Amounts credited to the Consolidated Income Statement
0.1
\u2014
Defined contribution schemes operated by the Group\u2019s businesses are not included in these disclosures. DIPLOMA HOLDINGS PLC UK PENSION SCHEME The Scheme provided benefits based on final salary and length of service on retirement, leaving service or death. Any defined contribution schemes operated by DHPLC are not included in these disclosures. The Scheme was managed by a board of Trustees appointed in part by DHPLC and in part from elections by members of the Scheme. The Trustees had responsibility for obtaining valuations of the fund, administering benefit payments and investing the Scheme\u2019s assets. The Trustees delegated some of these functions to their professional advisors where appropriate. 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. On 26 March 2024, the Trustees completed a Buy-In of the remaining pensioner liabilities in the Scheme with Just Retirement Limited. The Scheme paid \u00a325.1m to Just Retirement Limited to fund 100% of the Buy-In premium. In accordance with the schedule of contributions currently in force following the Buy-In, DHPLC does not expect to make any contributions in the year to 30 September 2026. There were no plan amendments, curtailments or settlements during the period. a) Pension asset included in the Consolidated Statement of Financial Position
2025 2024
\u00a3m \u00a3m
Market value of Scheme assets:
Insured Assets
1
23.6
25.6
Cash and cash equivalents
1.9
1.7
25.5
27.3
Present value of Scheme liabilities
(23.8)
(25.8)
Pension scheme net asset
1.7
1.5
1 The Insured Assets were valued on the same basis as the underlying pensioner liabilities. b) Amounts credited to the Consolidated Income Statement
2025 2024
\u00a3m \u00a3m
Charged to operating profit
\u2014
\u2014
Interest cost on liabilities
(1.3)
(1.4)
Interest on assets
1.4
1.7
Credited to financial expense, net (note 6)
0.1
0.3
Amounts credited to the Consolidated Income Statement
0.1
0.3
c) Amounts recognised in the Consolidated Statement of Comprehensive Income
2025 2024
\u00a3m \u00a3m
Investment loss on Scheme assets in excess of interest
(2.1)
(5.3)
Effect of changes in financial assumptions on Scheme liabilities
2.1
(1.1)
Effect of changes in demographic assumptions on Scheme liabilities
\u2014
0.3
Actuarial loss charged in the Consolidated Statement
of Comprehensive Income
\u2014
(6.1)
The cumulative amount of actuarial losses recognised in the Consolidated Statement of Comprehensive Income, since the transition to UK-adopted International Accounting Standards, is \u00a37.9m (2024: \u00a37.9m). d) Analysis of movement in the pension asset
2025 2024
\u00a3m \u00a3m
Asset as at 1 October
1.5
6.8
Amounts credited to the Consolidated Income Statement
0.1
0.3
Contributions paid by employer
\u2014
0.5
Expenses paid
0.1
\u2014
Net effect of remeasurements of Scheme assets and liabilities
\u2014
(6.1)
Asset as at 30 September
1.7
1.5
e) Analysis of movements in the present value of the Scheme liabilities
2025 2024
\u00a3m \u00a3m
At 1 October
25.8
24.8
Interest cost on liabilities
1.3
1.4
Impact from changes in demographic assumptions
\u2014
(0.3)
Impact from changes in actuarial assumptions
(2.1)
1.1
Benefits paid
(1.2)
(1.2)
At 30 September
23.8
25.8
f) Analysis of movements in the present value of the Scheme assets
2025 2024
\u00a3m \u00a3m
At 1 October
27.3
31.6
Interest on assets
1.4
1.7
Return on Scheme assets
(2.1)
(5.3)
Contributions paid by employer
\u2014
0.5
Expenses paid
0.1
\u2014
Benefits paid
(1.2)
(1.2)
At 30 September
25.5
27.3
The actual return on the Scheme assets (including interest on assets) during the year was a loss of \u00a30.7m (2024: \u00a33.6m loss). ASSETS The Scheme\u2019s assets were held in passive unit funds managed by Legal & General Investment Management and at 30 September 2025, the major categories of assets were as follows:
2025 2024
% %
Cash and cash equivalents
7
6
Insured Assets
93
94
PRINCIPAL ACTUARIAL ASSUMPTIONS FOR THE SCHEME AT BALANCE SHEET DATES
2025 2024 2023 2022
% % % %
Inflation rate
\u2013 RPI
3.1
3.2
3.4
3.6
\u2013 CPI
2.7
2.8
3.0
3.2
Expected rate of pension increases
\u2013 CPI
2.7
2.7
3.0
3.2
Discount rate
5.8
5.1
5.6
5.3
DEMOGRAPHIC ASSUMPTIONS
Mortality table used:
S3PA
Year the mortality table was published:
CMI 2024
Allowance for future improvements Year of birth projections, with a long-term
in longevity: improvement rate of 1.0%
Allowance made for members to take Members are assumed to take 0% of their
a cash lump sum on retirement: maximum cash sum (based on current
The weighted average duration of the
defined benefit obligation is around
commutation factors)
14 years (2024: 14 years)
SENSITIVITIES The sensitivities of the 2025 pension liabilities to changes in assumptions are as follows:
Impact on pension
liabilities
EstimatedEstimated
increase increase
Factor
Assumption
%\u00a3m
Discount rate
Decrease by 0.5%
6.3
1.5
Inflation
Increase by 0.5%
3.4
0.8
Life expectancy
Increase by one year
2.9
0.7
RISK MITIGATION STRATEGIESIndividual annuity policies are held in respect of some historic pensioners. As noted above, the Scheme\u2019s liabilities are now secured with an insurer. Therefore the key risk that remains within the Scheme is the risk of insurer default (although this risk is expected to be very low).The Scheme has no other asset-liability strategies in place.In respect of Virgin Media Limited v NTL Pension Trustees II Limited Court of Appeal ruling in July 2024, the Scheme pension advisors, following their review, have confirmed to the Trustees that no further investigation is required in respect of this case as the necessary procedures were previously adhered to. EFFECT OF THE SCHEME ON THE GROUP\u2019S FUTURE CASH FLOWS There were no contributions for the year following the completion of the purchase of the Buy-In policy on 26 March 2024. THE KUBO PENSION SCHEME (THE KUBO SCHEME) In accordance with Swiss law, Kubo\u2019s pension benefits were contribution based with the level of benefits varying according to category of employment. Swiss law required certain guarantees to be provided on such pension benefits. Kubo financed 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 which was disposed of when Kubo was disposed on 31 October 2024. a) Pension deficit included in the Consolidated Statement of Financial Position
2025 2024
\u00a3m \u00a3m
Assets of the Kubo Scheme
1
\u2014
14.9
Actuarial liabilities of the Kubo Scheme
\u2014
(15.9)
Pension scheme net deficit
\u2014
(1.0)
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
2025 2024
\u00a3m \u00a3m
Service cost
\u2014
(0.3)
Amount charged to operating profit in the
Consolidated Income Statement
\u2014
(0.3)
c) Amounts recognised in the Consolidated Statement of Comprehensive Income The actuarial gain charged to the Consolidated Statement of Comprehensive Income is \u00a30.2m (2024: \u00a30.9m loss).
2025 2024
\u00a3m \u00a3m
Investment (loss)/gain on Scheme assets in excess of interest
(0.2)
0.8
Effect of changes in financial assumptions on Scheme liabilities
\u2014
(1.9)
Experience adjustments on Scheme liabilities
\u2014
0.2
Actuarial loss charged in the Consolidated Statement
of Comprehensive Income
(0.2)
(0.9)
PRINCIPAL ACTUARIAL ASSUMPTIONS FOR THE KUBO SCHEME AT BALANCE SHEET DATES
2025
2024
Expected rate of pension increase
0%
0%
Expected rate of salary increase
1.3%
1.3%
Discount rate
1.1%
1.1%
Interest credit rate
1.3%
1.3%
Mortality
BVG2020
BVG2020
d) Analysis of movement in the pension deficit
2025 2024
\u00a3m \u00a3m
At 1 October
(1.0)
(0.3)
Amounts charged to the Consolidated Income Statement
\u2014
(0.3)
Contributions paid by employer
\u2014
0.5
Disposal
1.2
\u2014
Net effect of remeasurements of Kubo Scheme assets and liabilities
(0.2)
(0.9)
At 30 September
\u2014
(1.0)
EFFECT OF THE KUBO SCHEME ON THE GROUP\u2019S FUTURE CASH FLOWS The Kubo Scheme no longer has any effect on the Group\u2019s future cash flows following the disposal of Kubo on 31 October 2024.", "dimensions": { "concept": "ifrs-full:DisclosureOfDefinedBenefitPlansExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-450": { "value": "DIPLOMA HOLDINGS PLC UK PENSION SCHEME The Scheme provided benefits based on final salary and length of service on retirement, leaving service or death. Any defined contribution schemes operated by DHPLC are not included in these disclosures. The Scheme was managed by a board of Trustees appointed in part by DHPLC and in part from elections by members of the Scheme. The Trustees had responsibility for obtaining valuations of the fund, administering benefit payments and investing the Scheme\u2019s assets. The Trustees delegated some of these functions to their professional advisors where appropriate. 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. On 26 March 2024, the Trustees completed a Buy-In of the remaining pensioner liabilities in the Scheme with Just Retirement Limited. The Scheme paid \u00a325.1m to Just Retirement Limited to fund 100% of the Buy-In premium. In accordance with the schedule of contributions currently in force following the Buy-In, DHPLC does not expect to make any contributions in the year to 30 September 2026. There were no plan amendments, curtailments or settlements during the period. d) Analysis of movement in the pension asset
2025 2024
\u00a3m \u00a3m
Asset as at 1 October
1.5
6.8
Amounts credited to the Consolidated Income Statement
0.1
0.3
Contributions paid by employer
\u2014
0.5
Expenses paid
0.1
\u2014
Net effect of remeasurements of Scheme assets and liabilities
\u2014
(6.1)
Asset as at 30 September
1.7
1.5
", "dimensions": { "concept": "ifrs-full:DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-451": { "value": "PRINCIPAL ACTUARIAL ASSUMPTIONS FOR THE SCHEME AT BALANCE SHEET DATES
2025 2024 2023 2022
% % % %
Inflation rate
\u2013 RPI
3.1
3.2
3.4
3.6
\u2013 CPI
2.7
2.8
3.0
3.2
Expected rate of pension increases
\u2013 CPI
2.7
2.7
3.0
3.2
Discount rate
5.8
5.1
5.6
5.3
DEMOGRAPHIC ASSUMPTIONS
Mortality table used:
S3PA
Year the mortality table was published:
CMI 2024
Allowance for future improvements Year of birth projections, with a long-term
in longevity: improvement rate of 1.0%
Allowance made for members to take Members are assumed to take 0% of their
a cash lump sum on retirement: maximum cash sum (based on current
The weighted average duration of the
defined benefit obligation is around
commutation factors)
14 years (2024: 14 years)
SENSITIVITIES The sensitivities of the 2025 pension liabilities to changes in assumptions are as follows:
Impact on pension
liabilities
EstimatedEstimated
increase increase
Factor
Assumption
%\u00a3m
Discount rate
Decrease by 0.5%
6.3
1.5
Inflation
Increase by 0.5%
3.4
0.8
Life expectancy
Increase by one year
2.9
0.7
", "dimensions": { "concept": "ifrs-full:DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-387": { "value": "
26. Auditors\u2019 remuneration
During the year the Group paid fees for the following services from the auditors:
2025 2024
\u00a3m \u00a3m
Fees payable to the auditors for the audit of:
\u2013 the Company\u2019s Annual Report and Accounts
1.3
1.5
\u2013 the Company\u2019s subsidiaries
0.4
0.4
Audit fees
1.7
1.9
Non-audit fees of \u00a3114,269 (2024: \u00a380,900) were paid to the Group\u2019s auditor for
carrying out an interim review on the Half Year Announcement (which is unaudited),
limited assurance services for specific subsidiaries and online tool subscriptions.
", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-388": { "value": "
27. Exchange rates
The exchange rates used to translate the results of the overseas businesses are
as follows:
Average
Closing
2025
2024
2025
2024
US dollar (US$)
1.31
1.27
1.35
1.34
Canadian dollar (C$)
1.83
1.73
1.87
1.81
Euro (\u20ac)
1.18
1.17
1.15
1.20
Swiss franc (CHF)
1.11
1.12
1.07
1.13
Australian dollar (AUD)
2.04
1.92
2.03
1.93
", "dimensions": { "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-389": { "value": "
28. Post balance sheet events
Subsequent to the year end, the Group acquired 100% of the shares in Spring
Industrial Limited and WDS Components Limited for total investment (net of cash
acquired) of \u00a337.4m. The acquisitions were completed on 7 November 2025 and
10 November 2025, respectively.
An assessment for both acquisitions is currently being performed to determine
the fair value of the acquired net assets and goodwill arising on the acquisitions.
", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-390": { "value": "
29. Alternative performance measures
The Group reports under UK-adopted International Accounting Standards
(UK-adopted IAS) 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, UK-adopted IAS measures. The definitions
of the alternative performance measures and the comparisons to their closest
UK-adopted IAS measures can be found on pages 166 to 167.
29.1 REVENUE GROWTH
As a multi-national group of businesses which trades in a large number of
currencies, and acquires and sometimes disposes of companies, organic growth
is a key performance measure and is referred to throughout our reporting. The
Board believes that this allows users of the financial statements to gain a better
understanding of the Group\u2019s performance.
A reconciliation of the movement in reported revenue compared to the prior year
and the calculation of organic growth is shown below:
\u00a3m
%
September 2024 Reported revenue (basis for Acquisitions and
Disposals / Exchange rates impacts)
1,363.4
Acquisitions and Disposals
1
35.0
3
Basis for organic growth impact
1,398.4
Organic growth
2
159.8
11
Exchange rates
3
(33.7)
(2)
September 2025 Reported revenue
1,524.5
1 The impact of acquisitions is the revenue of the acquiree prior to the acquisition by Diploma for the comparable
year at prior year exchange rates. The impact of disposals is the removal of the revenue of the disposed entity in the
comparable post disposal period at prior year exchange rates.
2
Organic growth measures the change in revenue compared to the prior year, at prior year exchange rates. For acquisitions,
this includes incremental revenues generated under Diploma\u2019s ownership compared to the revenue in the same period
prior to acquisition, at prior year exchange rates.
3 Exchange rates movements are assessed by retranslating current year reported values at prior year exchange rates.
29.2 ADJUSTED OPERATING PROFIT AND ADJUSTED OPERATING MARGIN
Adjusted operating profit is the operating profit before adjusting items that would
otherwise distort operating profit, being amortisation of acquisition intangible
assets, 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 UK-adopted IAS and
adjusted operating profit is given below:
2025 2024
Note \u00a3m \u00a3m
Revenue
1,524.5
1,363.4
Operating profit as reported under UK-adopted IAS
283.7
207.4
Add: Acquisition related and other charges
2
59.0
77.6
Adjusted operating profit
3
342.7
285.0
Adjusted operating margin
22.5%
20.9%
29.3 ADJUSTED EARNINGS PER SHARE
Adjusted earnings per share (adjusted EPS) 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 attributable to minority
interests, divided by the weighted average number of ordinary shares in issue
during the year of 134,082,545 (2024: 134,020,566), as set out in note 9. The Directors
believe that adjusted EPS provides an important measure of the earnings capacity
of the Group.
29.4 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, plant and equipment 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.
\u2018Free cash flow conversion\u2019 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.
2025 2024
Note \u00a3m \u00a3m
Net increase/(decrease) in cash and cash equivalents
23.4
(6.4)
Add: Dividends paid to shareholders and minority interests
80.9
77.2
Acquisition of minority interests
0.8
\u2014
Acquisition/disposal of businesses (including net expenses)
24.1
300.7
Acquisition related deferred payments/receipts, net
4.7
10.3
Net repayments of/(proceeds from) borrowings (including
borrowing fees)
113.3
(183.9)
Free cash flow
247.2
197.9
Adjusted earnings
1
9
236.0
195.4
Free cash flow conversion
105%
101%
1 Adjusted earnings is shown on the face of the Consolidated Income Statement as profit for the year attributable to
shareholders of the Company.
29.5 LE VER AG E
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 facilities 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, as well as a key covenant metric.
2025 2024
Note \u00a3m \u00a3m
Cash and cash equivalents
18
81.7
55.5
Cash and cash equivalents held in disposal groups
24
\u2014
4.7
Borrowings
24
(381.1)
(479.8)
Retranslation at average exchange rates
0.9
(3.5)
Net debt at average exchange rates
(298.5)
(423.1)
Adjusted operating profit
29.2
342.7
285.0
Depreciation and amortisation of tangible and other
intangible assets
2
15.0
15.9
IFRS 16 impact
(2.1)
(3.6)
Minority interest share of adjusted operating profit
(0.8)
(0.9)
Pro forma adjustments
1
5.8
39.1
EBITDA
360.6
335.5
Leverage
0.8x
1.3x
1 Annualisation of EBITDA, including that of acquisitions and disposals in the year.
29.6 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
retranslated 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 our success in creating value for shareholders.
2025 2024
Note \u00a3m \u00a3m
Net assets as reported under UK-adopted IAS
994.2
894.7
Add/(deduct):
\u2013 Deferred tax liabilities, net
14
35.2
48.6
\u2013 Retirement benefit assets, net
25
(1.7)
(1.5)
\u2013 Acquisition related liabilities/assets, net
24.7
23.6
\u2013 Net debt
24
299.4
419.6
Trading capital employed
1,351.8
1,385.0
\u2013 Historic goodwill and acquisition related charges, net of
deferred tax and currency movements
309.6
308.0
Adjusted trading capital employed
1,661.4
1,693.0
Adjusted operating profit
29.2
342.7
285.0
Pro forma adjustments
1
5.2
38.9
Pro forma adjusted operating profit
347.9
323.9
ROATCE
20.9%
19.1%
1 Annualisation of adjusted operating profit, including that of acquisitions and disposals in the year.
", "dimensions": { "concept": "diplomaplc:DisclosureOfAlternativePerformanceMeasures", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-363": { "value": "
GROUP ACCOUNTING POLICIES
FOR THE YEAR ENDED 30 SEPTEMBER 2025
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 2 to 54. The financial position of the Group, its cash flows, liquidity
position and borrowing facilities are described in the Financial Review on pages 34
to 37. In addition, pages 128 to 131 of the Annual Report and 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 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 42 to 48.
LIQUIDITY AND FINANCING POSITION
The Group\u2019s liquidity and funding arrangements are described in notes 24
and 29.5 to the consolidated financial statements.
FINANCIAL MODELLING
The Group has modelled a base case and a severe but plausible 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 severe but
plausible 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. Separately, it
can be noted that the Group operates primarily on a \u2018local for local\u2019 basis, sourcing
and selling products within the same regions to ensure availability and competitive
advantage therefore it is assumed that there will be minimal impact from the
current tariff environment.
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 inquiries, 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 and 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.
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. None of the five disposals in the year represented
major business segments.
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 for services supplied to customers, as opposed
to goods, is c.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 for 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 Consolidated
Statement of Financial Position 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:
\u2022 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
.
\u2022 Any interest cost on the liabilities of the Scheme \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):
\u2022 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. Share-based payment awards are established by the Group\u2019s parent entity and granted to employees of the Group. Vested awards are settled using shares held by the Group\u2019s Employee Benefit Trust (EBT). An intermediary holding company provides funding to the EBT, which acquires the parent company\u2019s shares on the open market. The EBT subsequently transfers the shares to Directors and employees, net of any applicable income tax and social security obligations. As the awards are settled in the parent company\u2019s equity instruments and the obligation is satisfied through the EBT, the arrangement is accounted for as an equity-settled share-based payment in the Group\u2019s financial statements. In the parent company\u2019s financial statements, an intercompany loan balance is maintained with the intermediate holding company in respect of the shares held by the EBT, with movements in this balance recognised through a corresponding entry in equity. As the EBT acquires shares at par value, the amounts involved in this arrangement are generally immaterial. No additional recharge is made to the parent company in relation to these awards. d) Long-term employee benefits: The Group provides long-term employee benefits in the form of deferred remuneration to certain employees. Deferred remuneration is recognised as an employee benefit expense in the period in which the employee renders the related service. 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 expense and deferred tax expense. 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 Consolidated Statement of Financial Position 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 assets/liabilities 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
\u2022 between 20 and 50 years
Leasehold improvements
\u2022 term of the lease
Plant and equipment
\u2022 plant and machinery between 3 and 7 years
\u2022 IT hardware between 3 and 5 years
\u2022 fixtures and fittings between 5 and 15 years
Hospital field equipment
\u2022 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 operating expense.
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\u2019s Consolidated
Statement of Financial Position 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.
The Group measures the provision at an amount equal to lifetime expected credit
losses, estimated by reference to past experience and relevant forward-looking
factors. The Group writes off a receivable when there is objective evidence that
the debtor is in significant financial difficulty and there is no realistic prospect
of recovery.
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.
Where the Group participates in cash pooling arrangements, individual account
balances are presented on a gross basis unless the Group has both a legally
enforceable right to offset and an intention to settle on a net basis.
Accordingly, any negative balances arising within the cash pooling arrangement
that do not meet the offsetting criteria are presented within current borrowings
and described as overdraft facilities. These balances do not represent separate
external financing facilities but arise solely from the operation of the Group\u2019s cash
pooling structure.
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.
Where a derivative financial instrument is designated as a hedge of the variability
in cash flows of a highly probable forecasted transaction, the effective part
of any gain or loss on the derivative financial instrument is recognised in other
comprehensive income and presented in the cash flow hedges reserve. The
associated gain or loss is removed from equity and recognised in the Income
Statement in the period in which the transaction to which it relates occurs.
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.
The Group uses foreign currency denominated borrowings as a hedge against
the translation exposure on the Group\u2019s net investment in overseas companies.
Where the hedge is fully effective at hedging, the variability in the net assets
of such companies caused by changes in exchange rates and the changes
in value of the borrowings are recognised in the Consolidated Statement
of Comprehensive Income and accumulated in the Translation reserve.
The ineffective part of any change in value caused by changes in exchange
rates is recognised in the Consolidated Income Statement.
No derivative contracts have been designated as fair value 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.
Where the Group participates in cash pooling arrangements, individual account
balances are presented on a gross basis unless the Group has both a legally
enforceable right to offset and an intention to settle on a net basis.
Accordingly, any negative balances arising within the cash pooling arrangement
that do not meet the offsetting criteria are presented within current borrowings
and described as overdraft facilities. These balances do not represent separate
external financing facilities but arise solely from the operation of the Group\u2019s cash
pooling structure.
G) OTHER FINANCIAL ASSETS
Other Financial assets are measured at fair value through Profit and Loss, unless an
irrevocable election at initial recognition is made to present subsequent changes in
fair value of the other financial asset in Other Comprehensive Income.
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 a 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 (F) 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 and net investment hedges. 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 Assets and liabilities classified as held for sale
Non-current assets held for sale and disposal groups are presented separately in
the current section of the Consolidated Statement of Financial Position when the
following criteria are met: the Group is committed to selling the asset or disposal
group, it is available for immediate sale in its current condition, an active plan of
sale has commenced, and in the judgement of Group Management it is highly
probable that the sale will be completed within 12 months. Immediately before the
initial classification of the assets and disposal groups as held for sale, the carrying
amounts of the assets (or all the assets and liabilities in the disposal groups) are
measured in accordance with the applicable accounting policy. Assets held for
sale and disposal groups are subsequently measured at the lower of their carrying
amount and fair value less costs of disposal. Assets held for sale are no longer
amortised or depreciated.
1.20 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 2025.
IAS 1 \u2013 Presentation of Financial Statements \u2013 in relation to non-current liabilities
with covenants and deferral of effective date, and the Disclosure of Accounting Policies;
IAS 7 \u2013 Statement of Cash Flows and IFRS 7 \u2013 Financial Instruments: Disclosures \u2013
Supplier Finance Arrangements;
IAS 21 \u2013 Lack of Exchangeability, which will become effective in the consolidated
Group financial statements for the financial year ending 30 September 2026;
IFRS 9 \u2013 Financial Instruments and IFRS 7 \u2013 Financial Instruments: Disclosures
\u2013 Classification and measurement of financial instruments, which will become
effective in the consolidated Group financial statements for the financial year
ending 30 September 2027, subject to UK endorsement;
IFRS 18 \u2013 Presentation and Disclosure in Financial Statements which will become effective in the consolidated Group financial statements for the financial year ending 30 September 2028, subject to UK endorsement; IFRS 19 \u2013 Subsidiaries without Public Accountability: Disclosures which will become effective in the consolidated Group financial statements for the financial year ending 30 September 2028, subject to UK endorsement. The Group does not intend to early adopt any of these new standards, amendments or interpretations. Based on the initial assessment, none of the forthcoming changes are expected to have a material impact on the Group\u2019s consolidated results or net assets, although IFRS 18 is expected to result in changes to the presentation and disclosure of the primary financial statements. 1.21 Significant accounting estimates and critical judgements The preparation of the Group\u2019s consolidated financial statements requires management to make critical accounting judgements, estimates and assumptions in relation to the recognition and measurement of assets and liabilities that could result in material adjustments within the next 12 months. During the year, management did not identify any such critical judgements, estimates or assumptions assessed to have a potentially material impact on the consolidated financial statements. 1.21.1 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.
1.21.2 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 estimates made and assumptions used in
performing impairment testing this year are set out in note 10 to the consolidated
financial statements.
1.21.3 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.
1.21.4 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 2025, all members of the UK defined benefit pension scheme are
covered by one of the Scheme\u2019s Buy-In policies. The Kubo defined benefit pension
scheme was disposed of as part of the disposal of Kubo during the year. Detail of
the estimates and key sensitivities made in calculating the defined benefit assets
and obligations at 30 September 2025 are set out in note 25 to the consolidated
financial statements.
", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-391": { "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 2 to 54. The financial position of the Group, its cash flows, liquidity position and borrowing facilities are described in the Financial Review on pages 34 to 37. In addition, pages 128 to 131 of the Annual Report and 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 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 42 to 48. LIQUIDITY AND FINANCING POSITION The Group\u2019s liquidity and funding arrangements are described in notes 24 and 29.5 to the consolidated financial statements. FINANCIAL MODELLING The Group has modelled a base case and a severe but plausible 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 severe but plausible 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. Separately, it can be noted that the Group operates primarily on a \u2018local for local\u2019 basis, sourcing and selling products within the same regions to ensure availability and competitive advantage therefore it is assumed that there will be minimal impact from the current tariff environment. 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 inquiries, 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 and Accounts. ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-425": { "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 2 to 54. The financial position of the Group, its cash flows, liquidity position and borrowing facilities are described in the Financial Review on pages 34 to 37. In addition, pages 128 to 131 of the Annual Report and 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 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 42 to 48. GOING CONCERN BASIS Accordingly and after making inquiries, 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 and Accounts. ", "dimensions": { "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-392": { "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. 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:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-452": { "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. 1.20 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 2025. IAS 1 \u2013 Presentation of Financial Statements \u2013 in relation to non-current liabilities with covenants and deferral of effective date, and the Disclosure of Accounting Policies; IAS 7 \u2013 Statement of Cash Flows and IFRS 7 \u2013 Financial Instruments: Disclosures \u2013 Supplier Finance Arrangements; IAS 21 \u2013 Lack of Exchangeability, which will become effective in the consolidated Group financial statements for the financial year ending 30 September 2026; IFRS 9 \u2013 Financial Instruments and IFRS 7 \u2013 Financial Instruments: Disclosures \u2013 Classification and measurement of financial instruments, which will become effective in the consolidated Group financial statements for the financial year ending 30 September 2027, subject to UK endorsement; IFRS 18 \u2013 Presentation and Disclosure in Financial Statements which will become effective in the consolidated Group financial statements for the financial year ending 30 September 2028, subject to UK endorsement; IFRS 19 \u2013 Subsidiaries without Public Accountability: Disclosures which will become effective in the consolidated Group financial statements for the financial year ending 30 September 2028, subject to UK endorsement. The Group does not intend to early adopt any of these new standards, amendments or interpretations. Based on the initial assessment, none of the forthcoming changes are expected to have a material impact on the Group\u2019s consolidated results or net assets, although IFRS 18 is expected to result in changes to the presentation and disclosure of the primary financial statements. ", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-426": { "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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-462": { "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. 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:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-427": { "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. None of the five disposals in the year represented major business segments. 1.19 Assets and liabilities classified as held for sale Non-current assets held for sale and disposal groups are presented separately in the current section of the Consolidated Statement of Financial Position when the following criteria are met: the Group is committed to selling the asset or disposal group, it is available for immediate sale in its current condition, an active plan of sale has commenced, and in the judgement of Group Management it is highly probable that the sale will be completed within 12 months. Immediately before the initial classification of the assets and disposal groups as held for sale, the carrying amounts of the assets (or all the assets and liabilities in the disposal groups) are measured in accordance with the applicable accounting policy. Assets held for sale and disposal groups are subsequently measured at the lower of their carrying amount and fair value less costs of disposal. Assets held for sale are no longer amortised or depreciated. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-393": { "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. None of the five disposals in the year represented major business segments. 1.19 Assets and liabilities classified as held for sale Non-current assets held for sale and disposal groups are presented separately in the current section of the Consolidated Statement of Financial Position when the following criteria are met: the Group is committed to selling the asset or disposal group, it is available for immediate sale in its current condition, an active plan of sale has commenced, and in the judgement of Group Management it is highly probable that the sale will be completed within 12 months. Immediately before the initial classification of the assets and disposal groups as held for sale, the carrying amounts of the assets (or all the assets and liabilities in the disposal groups) are measured in accordance with the applicable accounting policy. Assets held for sale and disposal groups are subsequently measured at the lower of their carrying amount and fair value less costs of disposal. Assets held for sale are no longer amortised or depreciated. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-394": { "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 for services supplied to customers, as opposed to goods, is c.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 for 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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-395": { "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 Consolidated Statement of Financial Position 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: \u2022 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 . \u2022 Any interest cost on the liabilities of the Scheme \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): \u2022 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.
Share-based payment awards are established by the Group\u2019s parent entity
and granted to employees of the Group. Vested awards are settled using
shares held by the Group\u2019s Employee Benefit Trust (EBT). An intermediary
holding company provides funding to the EBT, which acquires the parent
company\u2019s shares on the open market. The EBT subsequently transfers the
shares to Directors and employees, net of any applicable income tax and social
security obligations. As the awards are settled in the parent company\u2019s equity
instruments and the obligation is satisfied through the EBT, the arrangement
is accounted for as an equity-settled share-based payment in the Group\u2019s
financial statements.
In the parent company\u2019s financial statements, an intercompany loan balance is
maintained with the intermediate holding company in respect of the shares held
by the EBT, with movements in this balance recognised through a corresponding
entry in equity. As the EBT acquires shares at par value, the amounts involved
in this arrangement are generally immaterial. No additional recharge is made to
the parent company in relation to these awards.
d) Long-term employee benefits: The Group provides long-term employee
benefits in the form of deferred remuneration to certain employees. Deferred
remuneration is recognised as an employee benefit expense in the period in
which the employee renders the related service.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-428": { "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. Share-based payment awards are established by the Group\u2019s parent entity and granted to employees of the Group. Vested awards are settled using shares held by the Group\u2019s Employee Benefit Trust (EBT). An intermediary holding company provides funding to the EBT, which acquires the parent company\u2019s shares on the open market. The EBT subsequently transfers the shares to Directors and employees, net of any applicable income tax and social security obligations. As the awards are settled in the parent company\u2019s equity instruments and the obligation is satisfied through the EBT, the arrangement is accounted for as an equity-settled share-based payment in the Group\u2019s financial statements. In the parent company\u2019s financial statements, an intercompany loan balance is maintained with the intermediate holding company in respect of the shares held by the EBT, with movements in this balance recognised through a corresponding entry in equity. As the EBT acquires shares at par value, the amounts involved in this arrangement are generally immaterial. No additional recharge is made to the parent company in relation to these awards. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-396": { "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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-429": { "value": "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. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-398": { "value": "
1.8 Taxation
The tax expense relates to the sum of current tax expense and deferred tax expense.
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 Consolidated Statement of Financial Position 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 assets/liabilities 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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-431": { "value": "1.8 Taxation The tax expense relates to the sum of current tax expense and deferred tax expense. 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 Consolidated Statement of Financial Position 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 assets/liabilities 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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-397": { "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
\u2022 between 20 and 50 years
Leasehold improvements
\u2022 term of the lease
Plant and equipment
\u2022 plant and machinery between 3 and 7 years
\u2022 IT hardware between 3 and 5 years
\u2022 fixtures and fittings between 5 and 15 years
Hospital field equipment
\u2022 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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-430": { "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
\u2022 between 20 and 50 years
Leasehold improvements
\u2022 term of the lease
Plant and equipment
\u2022 plant and machinery between 3 and 7 years
\u2022 IT hardware between 3 and 5 years
\u2022 fixtures and fittings between 5 and 15 years
Hospital field equipment
\u2022 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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-400": { "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 operating expense. 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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-433": { "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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-453": { "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. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-454": { "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:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-432": { "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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-434": { "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:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-401": { "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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-399": { "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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-467": { "value": "1.13 Financial instruments Financial assets and liabilities are recognised in the Group\u2019s Consolidated Statement of Financial Position 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. The Group measures the provision at an amount equal to lifetime expected credit losses, estimated by reference to past experience and relevant forward-looking factors. The Group writes off a receivable when there is objective evidence that the debtor is in significant financial difficulty and there is no realistic prospect of recovery. 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. Where the Group participates in cash pooling arrangements, individual account balances are presented on a gross basis unless the Group has both a legally enforceable right to offset and an intention to settle on a net basis. Accordingly, any negative balances arising within the cash pooling arrangement that do not meet the offsetting criteria are presented within current borrowings and described as overdraft facilities. These balances do not represent separate external financing facilities but arise solely from the operation of the Group\u2019s cash pooling structure. 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. Where a derivative financial instrument is designated as a hedge of the variability in cash flows of a highly probable forecasted transaction, the effective part of any gain or loss on the derivative financial instrument is recognised in other comprehensive income and presented in the cash flow hedges reserve. The associated gain or loss is removed from equity and recognised in the Income Statement in the period in which the transaction to which it relates occurs. 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. The Group uses foreign currency denominated borrowings as a hedge against the translation exposure on the Group\u2019s net investment in overseas companies. Where the hedge is fully effective at hedging, the variability in the net assets of such companies caused by changes in exchange rates and the changes in value of the borrowings are recognised in the Consolidated Statement of Comprehensive Income and accumulated in the Translation reserve. The ineffective part of any change in value caused by changes in exchange rates is recognised in the Consolidated Income Statement. No derivative contracts have been designated as fair value 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. Where the Group participates in cash pooling arrangements, individual account balances are presented on a gross basis unless the Group has both a legally enforceable right to offset and an intention to settle on a net basis. Accordingly, any negative balances arising within the cash pooling arrangement that do not meet the offsetting criteria are presented within current borrowings and described as overdraft facilities. These balances do not represent separate external financing facilities but arise solely from the operation of the Group\u2019s cash pooling structure. G) OTHER FINANCIAL ASSETS Other Financial assets are measured at fair value through Profit and Loss, unless an irrevocable election at initial recognition is made to present subsequent changes in fair value of the other financial asset in Other Comprehensive Income. 1.15 Other liabilities Other liabilities are recognised when the Group has a 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": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-402": { "value": "1.13 Financial instruments Financial assets and liabilities are recognised in the Group\u2019s Consolidated Statement of Financial Position 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. The Group measures the provision at an amount equal to lifetime expected credit losses, estimated by reference to past experience and relevant forward-looking factors. The Group writes off a receivable when there is objective evidence that the debtor is in significant financial difficulty and there is no realistic prospect of recovery. 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. Where the Group participates in cash pooling arrangements, individual account balances are presented on a gross basis unless the Group has both a legally enforceable right to offset and an intention to settle on a net basis. Accordingly, any negative balances arising within the cash pooling arrangement that do not meet the offsetting criteria are presented within current borrowings and described as overdraft facilities. These balances do not represent separate external financing facilities but arise solely from the operation of the Group\u2019s cash pooling structure. 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. Where a derivative financial instrument is designated as a hedge of the variability in cash flows of a highly probable forecasted transaction, the effective part of any gain or loss on the derivative financial instrument is recognised in other comprehensive income and presented in the cash flow hedges reserve. The associated gain or loss is removed from equity and recognised in the Income Statement in the period in which the transaction to which it relates occurs. 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. The Group uses foreign currency denominated borrowings as a hedge against the translation exposure on the Group\u2019s net investment in overseas companies. Where the hedge is fully effective at hedging, the variability in the net assets of such companies caused by changes in exchange rates and the changes in value of the borrowings are recognised in the Consolidated Statement of Comprehensive Income and accumulated in the Translation reserve. The ineffective part of any change in value caused by changes in exchange rates is recognised in the Consolidated Income Statement. No derivative contracts have been designated as fair value 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. Where the Group participates in cash pooling arrangements, individual account balances are presented on a gross basis unless the Group has both a legally enforceable right to offset and an intention to settle on a net basis. Accordingly, any negative balances arising within the cash pooling arrangement that do not meet the offsetting criteria are presented within current borrowings and described as overdraft facilities. These balances do not represent separate external financing facilities but arise solely from the operation of the Group\u2019s cash pooling structure. G) OTHER FINANCIAL ASSETS Other Financial assets are measured at fair value through Profit and Loss, unless an irrevocable election at initial recognition is made to present subsequent changes in fair value of the other financial asset in Other Comprehensive Income. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-435": { "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. The Group measures the provision at an amount equal to lifetime expected credit losses, estimated by reference to past experience and relevant forward-looking factors. The Group writes off a receivable when there is objective evidence that the debtor is in significant financial difficulty and there is no realistic prospect of recovery. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-437": { "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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-436": { "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. Where the Group participates in cash pooling arrangements, individual account balances are presented on a gross basis unless the Group has both a legally enforceable right to offset and an intention to settle on a net basis. Accordingly, any negative balances arising within the cash pooling arrangement that do not meet the offsetting criteria are presented within current borrowings and described as overdraft facilities. These balances do not represent separate external financing facilities but arise solely from the operation of the Group\u2019s cash pooling structure. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-463": { "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. Where a derivative financial instrument is designated as a hedge of the variability in cash flows of a highly probable forecasted transaction, the effective part of any gain or loss on the derivative financial instrument is recognised in other comprehensive income and presented in the cash flow hedges reserve. The associated gain or loss is removed from equity and recognised in the Income Statement in the period in which the transaction to which it relates occurs. 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. The Group uses foreign currency denominated borrowings as a hedge against the translation exposure on the Group\u2019s net investment in overseas companies. Where the hedge is fully effective at hedging, the variability in the net assets of such companies caused by changes in exchange rates and the changes in value of the borrowings are recognised in the Consolidated Statement of Comprehensive Income and accumulated in the Translation reserve. The ineffective part of any change in value caused by changes in exchange rates is recognised in the Consolidated Income Statement. No derivative contracts have been designated as fair value hedges. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-455": { "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. Where a derivative financial instrument is designated as a hedge of the variability in cash flows of a highly probable forecasted transaction, the effective part of any gain or loss on the derivative financial instrument is recognised in other comprehensive income and presented in the cash flow hedges reserve. The associated gain or loss is removed from equity and recognised in the Income Statement in the period in which the transaction to which it relates occurs. 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. The Group uses foreign currency denominated borrowings as a hedge against the translation exposure on the Group\u2019s net investment in overseas companies. Where the hedge is fully effective at hedging, the variability in the net assets of such companies caused by changes in exchange rates and the changes in value of the borrowings are recognised in the Consolidated Statement of Comprehensive Income and accumulated in the Translation reserve. The ineffective part of any change in value caused by changes in exchange rates is recognised in the Consolidated Income Statement. No derivative contracts have been designated as fair value hedges. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-438": { "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. Where a derivative financial instrument is designated as a hedge of the variability in cash flows of a highly probable forecasted transaction, the effective part of any gain or loss on the derivative financial instrument is recognised in other comprehensive income and presented in the cash flow hedges reserve. The associated gain or loss is removed from equity and recognised in the Income Statement in the period in which the transaction to which it relates occurs. 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. The Group uses foreign currency denominated borrowings as a hedge against the translation exposure on the Group\u2019s net investment in overseas companies. Where the hedge is fully effective at hedging, the variability in the net assets of such companies caused by changes in exchange rates and the changes in value of the borrowings are recognised in the Consolidated Statement of Comprehensive Income and accumulated in the Translation reserve. The ineffective part of any change in value caused by changes in exchange rates is recognised in the Consolidated Income Statement. No derivative contracts have been designated as fair value hedges. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-440": { "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. Where the Group participates in cash pooling arrangements, individual account balances are presented on a gross basis unless the Group has both a legally enforceable right to offset and an intention to settle on a net basis. Accordingly, any negative balances arising within the cash pooling arrangement that do not meet the offsetting criteria are presented within current borrowings and described as overdraft facilities. These balances do not represent separate external financing facilities but arise solely from the operation of the Group\u2019s cash pooling structure. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-456": { "value": "G) OTHER FINANCIAL ASSETS Other Financial assets are measured at fair value through Profit and Loss, unless an irrevocable election at initial recognition is made to present subsequent changes in fair value of the other financial asset in Other Comprehensive Income. ", "dimensions": { "concept": "diplomaplc:DescriptionOfAccountingPolicyForOtherFinancialAssets", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-439": { "value": "G) OTHER FINANCIAL ASSETS Other Financial assets are measured at fair value through Profit and Loss, unless an irrevocable election at initial recognition is made to present subsequent changes in fair value of the other financial asset in Other Comprehensive Income. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-403": { "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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-406": { "value": "
1.15 Other liabilities
Other liabilities are recognised when the Group has a 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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-404": { "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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-405": { "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 (F) 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 and net investment hedges.
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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-408": { "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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-409": { "value": "1.20 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 2025. IAS 1 \u2013 Presentation of Financial Statements \u2013 in relation to non-current liabilities with covenants and deferral of effective date, and the Disclosure of Accounting Policies; IAS 7 \u2013 Statement of Cash Flows and IFRS 7 \u2013 Financial Instruments: Disclosures \u2013 Supplier Finance Arrangements; IAS 21 \u2013 Lack of Exchangeability, which will become effective in the consolidated Group financial statements for the financial year ending 30 September 2026; IFRS 9 \u2013 Financial Instruments and IFRS 7 \u2013 Financial Instruments: Disclosures \u2013 Classification and measurement of financial instruments, which will become effective in the consolidated Group financial statements for the financial year ending 30 September 2027, subject to UK endorsement;
IFRS 18 \u2013 Presentation and Disclosure in Financial Statements which will become
effective in the consolidated Group financial statements for the financial year
ending 30 September 2028, subject to UK endorsement;
IFRS 19 \u2013 Subsidiaries without Public Accountability: Disclosures which will become
effective in the consolidated Group financial statements for the financial year
ending 30 September 2028, subject to UK endorsement.
The Group does not intend to early adopt any of these new standards,
amendments or interpretations. Based on the initial assessment, none of the
forthcoming changes are expected to have a material impact on the Group\u2019s
consolidated results or net assets, although IFRS 18 is expected to result in
changes to the presentation and disclosure of the primary financial statements.
", "dimensions": { "concept": "ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-407": { "value": "
1.21 Significant accounting estimates and critical judgements
The preparation of the Group\u2019s consolidated financial statements requires
management to make critical accounting judgements, estimates and assumptions
in relation to the recognition and measurement of assets and liabilities that could result
in material adjustments within the next 12 months. During the year, management did
not identify any such critical judgements, estimates or assumptions assessed to
have a potentially material impact on the consolidated financial statements.
1.21.1 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.
1.21.2 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 estimates made and assumptions used in performing impairment testing this year are set out in note 10 to the consolidated financial statements. 1.21.3 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. 1.21.4 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 2025, all members of the UK defined benefit pension scheme are covered by one of the Scheme\u2019s Buy-In policies. The Kubo defined benefit pension scheme was disposed of as part of the disposal of Kubo during the year. Detail of the estimates and key sensitivities made in calculating the defined benefit assets and obligations at 30 September 2025 are set out in note 25 to the consolidated financial statements.", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:2138008OGI7VYG8FGR19", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } } } }