{
 "documentInfo": {
  "documentType": "https://xbrl.org/2021/xbrl-json",
  "features": {
   "xbrl:canonicalValues": true
  },
  "namespaces": {
   "ifrs-full": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
   "iso4217": "http://www.xbrl.org/2003/iso4217",
   "jdwetherspoonplc": "http://jdwetherspoon.com",
   "scheme": "http://standards.iso.org/iso/17442",
   "xbrl": "https://xbrl.org/2021",
   "xbrli": "http://www.xbrl.org/2003/instance"
  },
  "taxonomy": [
   "http://jdwetherspoon.com/213800CHWARFAAN7UB85-2025-07-27.xsd"
  ]
 },
 "facts": {
  "fact-55": {
   "value": "2127524000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:Revenue",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-56": {
   "value": "2035500000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:Revenue",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2023-07-31T00:00:00/2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-57": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:OtherOperatingIncomeExpense",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-58": {
   "value": "4153000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:OtherOperatingIncomeExpense",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2023-07-31T00:00:00/2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-59": {
   "value": "1985364000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:OtherExpenseByNature",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-60": {
   "value": "1897068000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:OtherExpenseByNature",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2023-07-31T00:00:00/2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-61": {
   "value": "142160000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:ProfitLossFromOperatingActivities",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-62": {
   "value": "142585000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:ProfitLossFromOperatingActivities",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2023-07-31T00:00:00/2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-63": {
   "value": "1788000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:PropertyServiceChargeIncomeExpense",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-64": {
   "value": "-32469000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:PropertyServiceChargeIncomeExpense",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2023-07-31T00:00:00/2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-65": {
   "value": "10781000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:FinanceIncome",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-66": {
   "value": "18163000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:FinanceIncome",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2023-07-31T00:00:00/2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-67": {
   "value": "65387000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:FinanceCosts",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-68": {
   "value": "67659000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:FinanceCosts",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2023-07-31T00:00:00/2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-69": {
   "value": "89342000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:ProfitLossBeforeTax",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-70": {
   "value": "60620000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:ProfitLossBeforeTax",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2023-07-31T00:00:00/2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-71": {
   "value": "21351000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:IncomeTaxExpenseContinuingOperations",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-72": {
   "value": "11835000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:IncomeTaxExpenseContinuingOperations",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2023-07-31T00:00:00/2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-73": {
   "value": "67991000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-74": {
   "value": "48785000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2023-07-31T00:00:00/2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-75": {
   "value": "60000.0",
   "decimals": 2,
   "dimensions": {
    "concept": "ifrs-full:BasicEarningsLossPerShareFromContinuingOperations",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00",
    "unit": "iso4217:GBP/xbrli:shares"
   }
  },
  "fact-76": {
   "value": "40500.0",
   "decimals": 2,
   "dimensions": {
    "concept": "ifrs-full:BasicEarningsLossPerShareFromContinuingOperations",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2023-07-31T00:00:00/2024-07-29T00:00:00",
    "unit": "iso4217:GBP/xbrli:shares"
   }
  },
  "fact-77": {
   "value": "56800.0",
   "decimals": 2,
   "dimensions": {
    "concept": "ifrs-full:DilutedEarningsLossPerShareFromContinuingOperations",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00",
    "unit": "iso4217:GBP/xbrli:shares"
   }
  },
  "fact-78": {
   "value": "39000.0",
   "decimals": 2,
   "dimensions": {
    "concept": "ifrs-full:DilutedEarningsLossPerShareFromContinuingOperations",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2023-07-31T00:00:00/2024-07-29T00:00:00",
    "unit": "iso4217:GBP/xbrli:shares"
   }
  },
  "fact-79": {
   "value": "-0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:GainsLossesOnCashFlowHedgesBeforeTax",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-80": {
   "value": "38000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:GainsLossesOnCashFlowHedgesBeforeTax",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2023-07-31T00:00:00/2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-81": {
   "value": "12700000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:ReclassificationAdjustmentsOnCashFlowHedgesBeforeTax",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-82": {
   "value": "18025000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:ReclassificationAdjustmentsOnCashFlowHedgesBeforeTax",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2023-07-31T00:00:00/2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-83": {
   "value": "1299000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-84": {
   "value": "-1294000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2023-07-31T00:00:00/2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-85": {
   "value": "-11401000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncome",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-86": {
   "value": "-19281000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncome",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2023-07-31T00:00:00/2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-87": {
   "value": "67991000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-88": {
   "value": "48785000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2023-07-31T00:00:00/2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-89": {
   "value": "56590000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-90": {
   "value": "29504000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2023-07-31T00:00:00/2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-91": {
   "value": "254440000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInOperations",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-92": {
   "value": "232907000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInOperations",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2023-07-31T00:00:00/2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-93": {
   "value": "1064000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:InterestReceivedClassifiedAsOperatingActivities",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-94": {
   "value": "1765000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:InterestReceivedClassifiedAsOperatingActivities",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2023-07-31T00:00:00/2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-95": {
   "value": "-29819000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:InterestPaidClassifiedAsOperatingActivities",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-96": {
   "value": "-52482000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:InterestPaidClassifiedAsOperatingActivities",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2023-07-31T00:00:00/2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-97": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInDerivativeFinancialAssets",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-98": {
   "value": "14783000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInDerivativeFinancialAssets",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2023-07-31T00:00:00/2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-99": {
   "value": "-17198000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:IncomeTaxesPaidRefundClassifiedAsOperatingActivities",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-100": {
   "value": "-9940000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:IncomeTaxesPaidRefundClassifiedAsOperatingActivities",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2023-07-31T00:00:00/2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-101": {
   "value": "-15260000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:LeaseInterest",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-102": {
   "value": "-14471000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:LeaseInterest",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2023-07-31T00:00:00/2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-103": {
   "value": "193227000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInOperatingActivities",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-104": {
   "value": "172562000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInOperatingActivities",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2023-07-31T00:00:00/2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-105": {
   "value": "62470000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:ReinvestmentInPubs",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-106": {
   "value": "76389000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:ReinvestmentInPubs",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2023-07-31T00:00:00/2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-107": {
   "value": "11631000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:ReinvestmentInBusinessAndITProjects",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-108": {
   "value": "6243000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:ReinvestmentInBusinessAndITProjects",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2023-07-31T00:00:00/2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-109": {
   "value": "24141000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:InvestmentInNewPubsAndPubExtensions",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-110": {
   "value": "11933000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:InvestmentInNewPubsAndPubExtensions",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2023-07-31T00:00:00/2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-111": {
   "value": "18726000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:FreeholdReversionsAndInvestmentProperties",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-112": {
   "value": "21944000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:FreeholdReversionsAndInvestmentProperties",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2023-07-31T00:00:00/2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-113": {
   "value": "8129000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-114": {
   "value": "17872000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2023-07-31T00:00:00/2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-115": {
   "value": "-108839000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-116": {
   "value": "-98637000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2023-07-31T00:00:00/2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-117": {
   "value": "19460000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:DividendsPaidClassifiedAsFinancingActivities",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-118": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:DividendsPaidClassifiedAsFinancingActivities",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2023-07-31T00:00:00/2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-119": {
   "value": "66778000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:PurchaseOfOwnSharesForCancellation",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-120": {
   "value": "39505000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:PurchaseOfOwnSharesForCancellation",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2023-07-31T00:00:00/2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-121": {
   "value": "22762000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:PurchaseOfOwnSharesForShareBasedPayments.",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-122": {
   "value": "12738000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:PurchaseOfOwnSharesForShareBasedPayments.",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2023-07-31T00:00:00/2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-123": {
   "value": "1414000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:PaymentsForDebtIssueCosts",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-124": {
   "value": "4948000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:PaymentsForDebtIssueCosts",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2023-07-31T00:00:00/2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-125": {
   "value": "45000000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:RepaymentAdvancesUnderBankLoans",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-126": {
   "value": "-4000000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:RepaymentAdvancesUnderBankLoans",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2023-07-31T00:00:00/2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-127": {
   "value": "-783000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:OtherLoanReceivables",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-128": {
   "value": "-778000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:OtherLoanReceivables",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2023-07-31T00:00:00/2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-129": {
   "value": "38308000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-130": {
   "value": "39207000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2023-07-31T00:00:00/2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-131": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:AssetFinancingPrincipalPayments",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-132": {
   "value": "4245000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:AssetFinancingPrincipalPayments",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2023-07-31T00:00:00/2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-133": {
   "value": "-102939000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-134": {
   "value": "-103865000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2023-07-31T00:00:00/2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-135": {
   "value": "-18551000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-136": {
   "value": "-29940000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2023-07-31T00:00:00/2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-137": {
   "value": "57233000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-30T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-138": {
   "value": "87173000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2023-08-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-139": {
   "value": "38682000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-140": {
   "value": "57233000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-141": {
   "value": "1404765000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:PropertyPlantAndEquipment",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-142": {
   "value": "1374617000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:PropertyPlantAndEquipment",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-143": {
   "value": "7876000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-144": {
   "value": "5933000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-145": {
   "value": "22549000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:InvestmentProperty",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-146": {
   "value": "18290000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:InvestmentProperty",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-147": {
   "value": "363562000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:RightofuseAssets",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-148": {
   "value": "373338000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:RightofuseAssets",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-149": {
   "value": "325000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:OtherNoncurrentReceivables",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-150": {
   "value": "1194000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:OtherNoncurrentReceivables",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-151": {
   "value": "8799000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentFinanceLeaseReceivables",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-152": {
   "value": "8860000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentFinanceLeaseReceivables",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-153": {
   "value": "1807876000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentAssets",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-154": {
   "value": "1782232000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentAssets",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-155": {
   "value": "1667000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:CurrentFinanceLeaseReceivables",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-156": {
   "value": "1358000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:CurrentFinanceLeaseReceivables",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-157": {
   "value": "2137000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSale",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-158": {
   "value": "2488000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSale",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-159": {
   "value": "31058000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:InventoriesTotal",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-160": {
   "value": "28404000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:InventoriesTotal",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-161": {
   "value": "26520000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:TradeAndOtherCurrentReceivables",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-162": {
   "value": "26576000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:TradeAndOtherCurrentReceivables",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-163": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:CurrentTaxAssetsCurrent",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-164": {
   "value": "6079000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:CurrentTaxAssetsCurrent",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-165": {
   "value": "38682000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-166": {
   "value": "57233000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-167": {
   "value": "100064000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:CurrentAssets",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-168": {
   "value": "122138000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:CurrentAssets",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-169": {
   "value": "1907940000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:Assets",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-170": {
   "value": "1904370000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:Assets",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-171": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:CurrentDerivativeFinancialLiabilities",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-172": {
   "value": "701000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:CurrentDerivativeFinancialLiabilities",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-173": {
   "value": "289204000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:TradeAndOtherPayables",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-174": {
   "value": "298059000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:TradeAndOtherPayables",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-175": {
   "value": "18619000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-176": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-177": {
   "value": "39000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:CurrentTaxLiabilitiesCurrent",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-178": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:CurrentTaxLiabilitiesCurrent",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-179": {
   "value": "1503000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:CurrentProvisions",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-180": {
   "value": "3047000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:CurrentProvisions",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-181": {
   "value": "52042000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:CurrentLeaseLiabilities",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-182": {
   "value": "49582000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:CurrentLeaseLiabilities",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-183": {
   "value": "361407000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:CurrentLiabilities",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-184": {
   "value": "351389000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:CurrentLiabilities",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-185": {
   "value": "764102000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:LongtermBorrowings",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-186": {
   "value": "719134000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:LongtermBorrowings",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-187": {
   "value": "8063000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentDerivativeFinancialLiabilities",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-188": {
   "value": "4073000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentDerivativeFinancialLiabilities",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-189": {
   "value": "57211000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:DeferredTaxLiabilities",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-190": {
   "value": "59487000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:DeferredTaxLiabilities",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-191": {
   "value": "355161000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentLeaseLiabilities",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-192": {
   "value": "368660000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentLeaseLiabilities",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-193": {
   "value": "1184537000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentLiabilities",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-194": {
   "value": "1151354000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentLiabilities",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-195": {
   "value": "1545944000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:Liabilities",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-196": {
   "value": "1502743000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:Liabilities",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-197": {
   "value": "361996000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:NetAssetsLiabilities",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-198": {
   "value": "401627000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:NetAssetsLiabilities",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-199": {
   "value": "2260000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:IssuedCapital",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-200": {
   "value": "2472000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:IssuedCapital",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-201": {
   "value": "143170000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:SharePremium",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-202": {
   "value": "143170000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:SharePremium",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-203": {
   "value": "2652000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:CapitalRedemptionReserve",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-204": {
   "value": "2440000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:CapitalRedemptionReserve",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-205": {
   "value": "128296000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:OtherReserves",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-206": {
   "value": "195074000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:OtherReserves",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-207": {
   "value": "1094000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:ReserveOfCashFlowHedges",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-208": {
   "value": "13794000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:ReserveOfCashFlowHedges",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-209": {
   "value": "3819000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:ReserveOfExchangeDifferencesOnTranslation",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-210": {
   "value": "106000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:ReserveOfExchangeDifferencesOnTranslation",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-211": {
   "value": "80705000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:RetainedEarnings",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-212": {
   "value": "44571000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:RetainedEarnings",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-213": {
   "value": "361996000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-214": {
   "value": "401627000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-215": {
   "value": "2575000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2023-08-31T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-216": {
   "value": "143170000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2023-08-31T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-217": {
   "value": "2337000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2023-08-31T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalRedemptionReserveMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-218": {
   "value": "31781000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2023-08-31T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-219": {
   "value": "-2148000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2023-08-31T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-220": {
   "value": "234579000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2023-08-31T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-221": {
   "value": "-3532000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2023-08-31T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-222": {
   "value": "413058000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2023-08-31T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-223": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-224": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-225": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalRedemptionReserveMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-226": {
   "value": "-17987000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-227": {
   "value": "-2042000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-228": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-229": {
   "value": "49533000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-230": {
   "value": "29504000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-231": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-232": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-233": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalRedemptionReserveMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-234": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-235": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-236": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-237": {
   "value": "-48785000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-238": {
   "value": "48785000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-239": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:InterestRateSwapsCashFlowHedges",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-240": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:InterestRateSwapsCashFlowHedges",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-241": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:InterestRateSwapsCashFlowHedges",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalRedemptionReserveMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-242": {
   "value": "38000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:InterestRateSwapsCashFlowHedges",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-243": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:InterestRateSwapsCashFlowHedges",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-244": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:InterestRateSwapsCashFlowHedges",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-245": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:InterestRateSwapsCashFlowHedges",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-246": {
   "value": "38000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:InterestRateSwapsCashFlowHedges",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-247": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:InterestRateSwapsAmount",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-248": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:InterestRateSwapsAmount",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-249": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:InterestRateSwapsAmount",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalRedemptionReserveMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-250": {
   "value": "-18025000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:InterestRateSwapsAmount",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-251": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:InterestRateSwapsAmount",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-252": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:InterestRateSwapsAmount",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-253": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:InterestRateSwapsAmount",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-254": {
   "value": "-18025000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:InterestRateSwapsAmount",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-255": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:CurrencyTranslationDifferences",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-256": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:CurrencyTranslationDifferences",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-257": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:CurrencyTranslationDifferences",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalRedemptionReserveMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-258": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:CurrencyTranslationDifferences",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-259": {
   "value": "-2042000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:CurrencyTranslationDifferences",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-260": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:CurrencyTranslationDifferences",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-261": {
   "value": "748000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:CurrencyTranslationDifferences",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-262": {
   "value": "-1294000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:CurrencyTranslationDifferences",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-263": {
   "value": "-103000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-264": {
   "value": "-0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-265": {
   "value": "103000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalRedemptionReserveMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-266": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-267": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-268": {
   "value": "-39505000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-269": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-270": {
   "value": "-39505000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-271": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-272": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-273": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalRedemptionReserveMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-274": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-275": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-276": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-277": {
   "value": "11021000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-278": {
   "value": "11021000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-279": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:DecreaseIncreaseThroughTaxOnSharebasedPaymentTransactions",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-280": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:DecreaseIncreaseThroughTaxOnSharebasedPaymentTransactions",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-281": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:DecreaseIncreaseThroughTaxOnSharebasedPaymentTransactions",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalRedemptionReserveMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-282": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:DecreaseIncreaseThroughTaxOnSharebasedPaymentTransactions",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-283": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:DecreaseIncreaseThroughTaxOnSharebasedPaymentTransactions",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-284": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:DecreaseIncreaseThroughTaxOnSharebasedPaymentTransactions",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-285": {
   "value": "287000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:DecreaseIncreaseThroughTaxOnSharebasedPaymentTransactions",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-286": {
   "value": "287000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:DecreaseIncreaseThroughTaxOnSharebasedPaymentTransactions",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-287": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:PurchaseOfOwnSharesForShareBasedPayments",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-288": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:PurchaseOfOwnSharesForShareBasedPayments",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-289": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:PurchaseOfOwnSharesForShareBasedPayments",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalRedemptionReserveMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-290": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:PurchaseOfOwnSharesForShareBasedPayments",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-291": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:PurchaseOfOwnSharesForShareBasedPayments",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-292": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:PurchaseOfOwnSharesForShareBasedPayments",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-293": {
   "value": "12738000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:PurchaseOfOwnSharesForShareBasedPayments",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-294": {
   "value": "12738000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:PurchaseOfOwnSharesForShareBasedPayments",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-295": {
   "value": "2472000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-296": {
   "value": "143170000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-297": {
   "value": "2440000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalRedemptionReserveMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-298": {
   "value": "13794000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-299": {
   "value": "-106000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-300": {
   "value": "195074000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-301": {
   "value": "-44571000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-302": {
   "value": "401627000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-303": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-304": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-305": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalRedemptionReserveMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-306": {
   "value": "-12700000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-307": {
   "value": "3713000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-308": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-309": {
   "value": "65577000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-310": {
   "value": "56590000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-311": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-312": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-313": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalRedemptionReserveMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-314": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-315": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-316": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-317": {
   "value": "67991000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-318": {
   "value": "67991000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-319": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:InterestRateSwapsCashFlowHedges",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-320": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:InterestRateSwapsCashFlowHedges",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-321": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:InterestRateSwapsCashFlowHedges",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalRedemptionReserveMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-322": {
   "value": "12700000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:InterestRateSwapsCashFlowHedges",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-323": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:InterestRateSwapsCashFlowHedges",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-324": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:InterestRateSwapsCashFlowHedges",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-325": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:InterestRateSwapsCashFlowHedges",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-326": {
   "value": "12700000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:InterestRateSwapsCashFlowHedges",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-327": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:CurrencyTranslationDifferences",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-328": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:CurrencyTranslationDifferences",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-329": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:CurrencyTranslationDifferences",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalRedemptionReserveMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-330": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:CurrencyTranslationDifferences",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-331": {
   "value": "3713000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:CurrencyTranslationDifferences",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-332": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:CurrencyTranslationDifferences",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-333": {
   "value": "-2414000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:CurrencyTranslationDifferences",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-334": {
   "value": "1299000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:CurrencyTranslationDifferences",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-335": {
   "value": "-212000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-336": {
   "value": "-0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-337": {
   "value": "212000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalRedemptionReserveMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-338": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-339": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-340": {
   "value": "-66778000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-341": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-342": {
   "value": "-66778000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-343": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-344": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-345": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalRedemptionReserveMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-346": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-347": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-348": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-349": {
   "value": "12466000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-350": {
   "value": "12466000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-351": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:DecreaseIncreaseThroughTaxOnSharebasedPaymentTransactions",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-352": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:DecreaseIncreaseThroughTaxOnSharebasedPaymentTransactions",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-353": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:DecreaseIncreaseThroughTaxOnSharebasedPaymentTransactions",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalRedemptionReserveMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-354": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:DecreaseIncreaseThroughTaxOnSharebasedPaymentTransactions",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-355": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:DecreaseIncreaseThroughTaxOnSharebasedPaymentTransactions",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-356": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:DecreaseIncreaseThroughTaxOnSharebasedPaymentTransactions",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-357": {
   "value": "-313000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:DecreaseIncreaseThroughTaxOnSharebasedPaymentTransactions",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-358": {
   "value": "-313000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:DecreaseIncreaseThroughTaxOnSharebasedPaymentTransactions",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-359": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:PurchaseOfOwnSharesForShareBasedPayments",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-360": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:PurchaseOfOwnSharesForShareBasedPayments",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-361": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:PurchaseOfOwnSharesForShareBasedPayments",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalRedemptionReserveMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-362": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:PurchaseOfOwnSharesForShareBasedPayments",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-363": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:PurchaseOfOwnSharesForShareBasedPayments",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-364": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:PurchaseOfOwnSharesForShareBasedPayments",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-365": {
   "value": "22762000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:PurchaseOfOwnSharesForShareBasedPayments",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-366": {
   "value": "22762000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "jdwetherspoonplc:PurchaseOfOwnSharesForShareBasedPayments",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2022-08-01T00:00:00/2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-367": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:DividendsPaid",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2020-07-27T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-368": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:DividendsPaid",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2020-07-27T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-369": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:DividendsPaid",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2020-07-27T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalRedemptionReserveMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-370": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:DividendsPaid",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2020-07-27T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-371": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:DividendsPaid",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2020-07-27T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-372": {
   "value": "0.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:DividendsPaid",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2020-07-27T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-373": {
   "value": "19460000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:DividendsPaid",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2020-07-27T00:00:00/2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-374": {
   "value": "19460000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:DividendsPaid",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2020-07-27T00:00:00/2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-375": {
   "value": "2260000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-376": {
   "value": "143170000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-377": {
   "value": "2652000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalRedemptionReserveMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-378": {
   "value": "1094000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-379": {
   "value": "-3819000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-380": {
   "value": "128296000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-381": {
   "value": "-80705000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2025-07-28T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-382": {
   "value": "361996000.0",
   "decimals": -2,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2025-07-28T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-383": {
   "value": "The share prem<span class=\"_ _2\"></span>ium account repr<span class=\"_ _2\"></span>esent<span class=\"_ _2\"></span>s those proceeds recei<span class=\"_ _2\"></span>ved in e<span class=\"_ _2\"></span>xcess of the<span class=\"_ _2\"></span> nominal value<span class=\"_ _2\"></span> of new shares<span class=\"_ _2\"></span> issued.<span class=\"_ _42\"> </span>The capital redemp<span class=\"_ _2\"></span>tion reserve re<span class=\"_ _2\"></span>presents the<span class=\"_ _2\"></span> nominal<span class=\"_ _2\"></span> amount of sh<span class=\"_ _2\"></span>are capital repurchased and<span class=\"_ _2\"></span> cancelled in pre<span class=\"_ _2\"></span>vious periods<span class=\"_ _2\"></span>.<span class=\"_ _42\"> </span>Other reserves<span class=\"_ _2\"></span> contain net procee<span class=\"_ _2\"></span>ds received<span class=\"_ _2\"></span> for share pla<span class=\"_ _2\"></span>cements wh<span class=\"_ _2\"></span>ich took place in previou<span class=\"_ _2\"></span>s periods. The hedge reserve<span class=\"_ _2\"></span> represent<span class=\"_ _2\"></span>s the fair <span class=\"_ _2\"></span>value of cancelled<span class=\"_ _2\"></span> swaps.<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>See no<span class=\"_ _2\"></span>te <span class=\"ls2\">21</span> for further detai<span class=\"_ _2\"></span>ls.<span class=\"_ _42\"> </span>The currency tra<span class=\"_ _2\"></span>nslation re<span class=\"_ _2\"></span>serve contains <span class=\"_ _2\"></span>the accumulated<span class=\"_ _2\"></span> currency<span class=\"_ _2\"></span> gains and <span class=\"_ _2\"></span>losses on the lon<span class=\"_ _2\"></span>g-term financing and ba<span class=\"_ _2\"></span>lance<span class=\"_ _42\"> </span>sheet translation o<span class=\"_ _2\"></span>f the over<span class=\"_ _2\"></span>seas br<span class=\"_ _2\"></span>anch. The currenc<span class=\"_ _2\"></span>y translation d<span class=\"_ _2\"></span>ifference rep<span class=\"_ _2\"></span>orted in retaine<span class=\"_ _2\"></span>d earnin<span class=\"_ _2\"></span>gs is the retran<span class=\"_ _2\"></span>slat<span class=\"_ _1\"></span>ion of<span class=\"_ _42\"> </span>the opening reser<span class=\"_ _2\"></span>ves in the o<span class=\"_ _2\"></span>verseas bran<span class=\"_ _2\"></span>ch from local curre<span class=\"_ _2\"></span>ncy to ster<span class=\"_ _2\"></span>ling.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-439": {
   "value": " <span class=\"_ _2\"></span>  <span class=\"fsf\">NOTES TO THE FINANCIAL S<span class=\"_ _2\"></span>TATEMENTS  </span>1.<span class=\"ls0\"> <span class=\"_ _10\"> </span>Revenue<span class=\"_ _42\"> </span></span>Audited<span class=\"_ _42\"> </span>Audited<span class=\"_ _42\"> </span>52 weeks<span class=\"_ _42\"> </span>52 weeks<span class=\"_ _42\"> </span>ended<span class=\"_ _42\"> </span>ended<span class=\"_ _42\"> </span>27 July<span class=\"_ _42\"> </span>28 July<span class=\"_ _42\"> </span>2025<span class=\"_ _42\"> </span>2024<span class=\"_ _42\"> </span>\u00a3000<span class=\"_ _42\"> </span>\u00a3000<span class=\"_ _42\"> </span>Bar<span class=\"_ _42\"> </span>1,218,5431,167,450<span class=\"_ _42\"> </span>Food<span class=\"_ _42\"> </span>807,868<span class=\"_ _42\"> </span>773,002<span class=\"_ _42\"> </span>Slot/fruit machine<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span>73,211<span class=\"_ _42\"> </span>66,886<span class=\"_ _42\"> </span>Hotel<span class=\"_ _42\"> </span>22,390<span class=\"_ _42\"> </span>25,337<span class=\"_ _42\"> </span>Other<span class=\"_ _42\"> </span>5,512<span class=\"_ _42\"> </span>2,825<span class=\"_ _42\"> </span>2,127,5242,035,500<span class=\"_ _42\"> </span>2.<span class=\"ls0\"> <span class=\"_ _10\"> </span>Operating profit<span class=\"_ _42\"> </span></span>52 weeks<span class=\"_ _42\"> </span>52 weeks<span class=\"_ _42\"> </span>ended<span class=\"_ _42\"> </span>ended<span class=\"_ _42\"> </span>27 July<span class=\"_ _42\"> </span>28 July<span class=\"_ _42\"> </span>2025<span class=\"_ _42\"> </span>2024<span class=\"_ _42\"> </span>\u00a3000<span class=\"_ _42\"> </span>\u00a3000<span class=\"_ _42\"> </span>Revenue<span class=\"_ _42\"> </span>2,127,5242,035,500<span class=\"_ _42\"> </span>Cost of sale<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span>(1,927,237)(1,837,608)<span class=\"_ _42\"> </span>Gross profit<span class=\"_ _42\"> </span>200,287<span class=\"_ _42\"> </span>197,892<span class=\"_ _42\"> </span>Administration <span class=\"_ _2\"></span>costs<span class=\"_ _42\"> </span>(58,127)<span class=\"_ _42\"> </span>(55,307)<span class=\"_ _42\"> </span>Operating profit af<span class=\"_ _2\"></span>ter separately<span class=\"_ _2\"></span> disclosed items<span class=\"_ _42\"> </span>142,160<span class=\"_ _42\"> </span>142,585<span class=\"_ _42\"> </span>This is stated afte<span class=\"_ _2\"></span>r charging/(c<span class=\"_ _2\"></span>rediting)<span class=\"_ _42\"> </span>Repairs and ma<span class=\"_ _2\"></span>intenance 99,769<span class=\"_ _42\"> </span>114,544<span class=\"_ _42\"> </span>Variable conce<span class=\"_ _2\"></span>ssion rental pa<span class=\"_ _2\"></span>yments (no<span class=\"_ _2\"></span>te 22)<span class=\"_ _42\"> </span>17,579<span class=\"_ _42\"> </span>16,905<span class=\"_ _42\"> </span>Short-term lease<span class=\"_ _2\"></span>s (note 22)<span class=\"_ _42\"> </span>446<span class=\"_ _42\"> </span>593<span class=\"_ _42\"> </span>Net rent receivable<span class=\"_ _42\"> </span>(2,746)<span class=\"_ _42\"> </span>(2,711)<span class=\"_ _42\"> </span>Share-based pay<span class=\"_ _2\"></span>ments (note<span class=\"_ _2\"></span> 4)<span class=\"_ _42\"> </span>12,466<span class=\"_ _42\"> </span>11,021<span class=\"_ _42\"> </span>Depreciation &amp; a<span class=\"_ _2\"></span>mortisation<span class=\"_ _42\"> </span>114,365<span class=\"_ _42\"> </span>102,382<span class=\"_ _42\"> </span>1<span class=\"_ _42\"> </span>Included in cos<span class=\"_ _2\"></span>t of sales is \u00a3690.<span class=\"_ _2\"></span>8 million <span class=\"lsa\">(202</span>4<span class=\"ls1c\">: \u00a3<span class=\"ls2\">66</span></span>4<span class=\"_ _2\"></span>.7 million) relating<span class=\"_ _2\"></span> to the cost of<span class=\"_ _2\"></span> inventory recog<span class=\"_ _2\"></span>nised a<span class=\"_ _2\"></span>s <span class=\"ls2\">an <span class=\"_ _1\"></span></span>expense<span class=\"_ _2\"></span>.<span class=\"_ _42\"> </span>Auditor's remunera<span class=\"_ _2\"></span>tion<span class=\"_ _42\"> </span>52 weeks<span class=\"_ _42\"> </span>52 weeks<span class=\"_ _42\"> </span>ended<span class=\"_ _42\"> </span>ended<span class=\"_ _42\"> </span>27 July<span class=\"_ _42\"> </span>28 July<span class=\"_ _42\"> </span>2025<span class=\"_ _42\"> </span>2024<span class=\"_ _42\"> </span>\u00a3000<span class=\"_ _42\"> </span>\u00a3000<span class=\"_ _42\"> </span>Fees payable for<span class=\"_ _2\"></span> the audit of the<span class=\"_ _2\"></span> financial <span class=\"_ _2\"></span>statements<span class=\"_ _42\"> </span>- Audit fees<span class=\"_ _42\"> </span>657<span class=\"_ _42\"> </span>610<span class=\"_ _42\"> </span>- Additional audit<span class=\"_ _2\"></span> work (for pre<span class=\"_ _2\"></span>vious year aud<span class=\"_ _2\"></span>it)<span class=\"_ _42\"> </span>\u2013<span class=\"_ _42\"> </span>122<span class=\"_ _42\"> </span>Fees pay<span class=\"ls2\">ab</span>le for other <span class=\"_ _2\"></span>services<span class=\"_ _42\"> </span>- Interim audit fee<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span>76<span class=\"_ _42\"> </span>72<span class=\"_ _42\"> </span>Total auditor's fee<span class=\"_ _42\"> </span>733<span class=\"_ _42\"> </span>804<div class=\"c w3 h8a gs4c\"><div class=\"t m0 x90 h3c y1ce ff8 fs9 fc2 sc0 ls0 ws0\">               <span class=\"_ _2\"></span>                             <span class=\"_ _2\"></span>  <span class=\"_ _11\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> NOTES TO THE FI<span class=\"_ _2\"></span>NANCIAL STAT<span class=\"_ _2\"></span>EMENTS   </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h8e y46c ff6 fs13 fc0 sc0 ls1b ws0\">3.<span class=\"ls0\"> <span class=\"_ _10\"> </span>Property losses <span class=\"_ _1\"></span>and gains and s<span class=\"_ _1\"></span>eparately disclose<span class=\"_ _1\"></span>d items<span class=\"_ _42\"> </span></span><span class=\"ls0\"> </span></div></div><div class=\"c w7c h89 gs4e\"><div class=\"t m0 x30 h10 y270 ff6 fs6 fc0 sc0 ls0 ws0\">2025<span class=\"_ _42\"> </span> </div></div><div class=\"c w7e h89 gs4f\"><div class=\"t m0 x30 h10 y270 ff6 fs6 fc0 sc0 ls0 ws0\">2025<span class=\"_ _42\"> </span> </div></div><div class=\"c w7c h89 gs50\"><div class=\"t m0 x30 h10 y270 ff6 fs6 fc0 sc0 ls0 ws0\">2025<span class=\"_ _42\"> </span> </div></div><div class=\"c w7e h89 gs51\"><div class=\"t m0 x30 h15 y270 ff1 fs6 fc0 sc0 ls0 ws0\">2024<span class=\"_ _42\"> </span> </div></div><div class=\"c w7f h89 gs52\"><div class=\"t m0 x2a h15 y270 ff1 fs6 fc0 sc0 ls0 ws0\">2024<span class=\"_ _42\"> </span> </div></div><div class=\"c w7f h89 gs53\"><div class=\"t m0 x2a h15 y270 ff1 fs6 fc0 sc0 ls0 ws0\">2024<span class=\"_ _42\"> </span> </div></div><div class=\"c w7c h28 gs54\"><div class=\"t m0 x7b h10 y27d ff6 fs6 fc0 sc0 ls0 ws0\">Before<span class=\"_ _42\"> </span> </div></div><div class=\"c w7e h28 gs55\"><div class=\"t m0 x27 h10 y27d ff6 fs6 fc0 sc0 ls0 ws0\">separately<span class=\"_ _42\"> </span><span class=\"_ _1\"></span> </div></div><div class=\"c w7c h28 gs56\"><div class=\"t m0 x30 h10 y27d ff6 fs6 fc0 sc0 ls0 ws0\">After<span class=\"_ _42\"> </span> </div></div><div class=\"c w7e h28 gs57\"><div class=\"t m0 x1b h15 y27d ff1 fs6 fc0 sc0 ls0 ws0\">Before </div></div><div class=\"c w7f h28 gs58\"><div class=\"t m0 x48 h15 y27d ff1 fs6 fc0 sc0 ls0 ws0\">separately<span class=\"_ _42\"> </span> </div></div><div class=\"c w7f h28 gs59\"><div class=\"t m0 x32 h15 y27d ff1 fs6 fc0 sc0 ls0 ws0\">After<span class=\"_ _42\"> </span> </div></div><div class=\"c w7c h89 gs5a\"><div class=\"t m0 x27 h10 y27d ff6 fs6 fc0 sc0 ls0 ws0\">separately<span class=\"_ _42\"> </span> </div></div><div class=\"c w7e h89 gs5b\"><div class=\"t m0 x7c h10 y27d ff6 fs6 fc0 sc0 ls0 ws0\">disclosed<span class=\"_ _42\"> </span> </div></div><div class=\"c w7c h89 gs5c\"><div class=\"t m0 x27 h10 y27d ff6 fs6 fc0 sc0 ls0 ws0\">separately </div></div><div class=\"c w7e h89 gs5d\"><div class=\"t m0 x7c h15 y27d ff1 fs6 fc0 sc0 ls0 ws0\">separately </div></div><div class=\"c w7f h89 gs5e\"><div class=\"t m0 x3b h15 y27d ff1 fs6 fc0 sc0 ls0 ws0\">disclosed </div></div><div class=\"c w7f h89 gs5f\"><div class=\"t m0 x48 h15 y27d ff1 fs6 fc0 sc0 ls0 ws0\">separately<span class=\"_ _42\"> </span> </div></div><div class=\"c w7c h89 gs60\"><div class=\"t m0 x7c h10 y270 ff6 fs6 fc0 sc0 ls0 ws0\">disclosed<span class=\"_ _42\"> </span> </div></div><div class=\"c w7e h89 gs61\"><div class=\"t m0 x17 h10 y270 ff6 fs6 fc0 sc0 ls0 ws0\">items<span class=\"_ _42\"> </span> </div></div><div class=\"c w7c h89 gs62\"><div class=\"t m0 x7c h10 y270 ff6 fs6 fc0 sc0 ls0 ws0\">disclosed<span class=\"_ _42\"> </span> </div></div><div class=\"c w7e h89 gs63\"><div class=\"t m0 x50 h15 y270 ff1 fs6 fc0 sc0 ls0 ws0\">disclosed<span class=\"_ _42\"> </span> </div></div><div class=\"c w7f h89 gs64\"><div class=\"t m0 x50 h15 y270 ff1 fs6 fc0 sc0 ls0 ws0\">items </div></div><div class=\"c w7f h89 gs65\"><div class=\"t m0 x3b h15 y270 ff1 fs6 fc0 sc0 ls0 ws0\">disclosed<span class=\"_ _42\"> </span> </div></div><div class=\"c w7c h28 gs66\"><div class=\"t m0 x17 h10 y27d ff6 fs6 fc0 sc0 ls0 ws0\">items<span class=\"_ _42\"> </span> </div></div><div class=\"c w7c h28 gs67\"><div class=\"t m0 x17 h10 y27d ff6 fs6 fc0 sc0 ls0 ws0\">items<span class=\"_ _42\"> </span> </div></div><div class=\"c w7e h28 gs68\"><div class=\"t m0 x55 h15 y27d ff1 fs6 fc0 sc0 ls0 ws0\">items<span class=\"_ _42\"> </span> </div></div><div class=\"c w7f h28 gs69\"><div class=\"t m0 x50 h15 y27d ff1 fs6 fc0 sc0 ls0 ws0\">items<span class=\"_ _42\"> </span> </div></div><div class=\"c w7c h53 gs6a\"><div class=\"t m0 x30 h10 y415 ff6 fs6 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _42\"> </span> </div></div><div class=\"c w7e h53 gs6b\"><div class=\"t m0 x30 h10 y415 ff6 fs6 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _42\"> </span> </div></div><div class=\"c w7c h53 gs6c\"><div class=\"t m0 x30 h10 y415 ff6 fs6 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _42\"> </span> </div></div><div class=\"c w7e h53 gs6d\"><div class=\"t m0 x30 h15 y415 ff1 fs6 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _42\"> </span> </div></div><div class=\"c w7f h53 gs6e\"><div class=\"t m0 x2a h15 y415 ff1 fs6 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _42\"> </span> </div></div><div class=\"c w7f h53 gs6f\"><div class=\"t m0 x2a h15 y415 ff1 fs6 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _42\"> </span> </div></div><div class=\"c w7b h58 gs70\"><div class=\"t m0 x6 h17 ya9 ff6 fs9 fc0 sc0 ls0 ws0\">Operating ite<span class=\"_ _2\"></span>ms<span class=\"_ _42\"> </span> </div></div><div class=\"c w7b h95 gs71\"><div class=\"t m0 x6 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">Local governmen<span class=\"_ _2\"></span>t support<span class=\"_ _2\"></span> grants<span class=\"_ _42\"> </span> </div></div><div class=\"c w7c h95 gs72\"><div class=\"t m0 x31 h18 y292 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _42\"> </span><span class=\"ff1\"> </span></div></div><div class=\"c w7e h95 gs73\"><div class=\"t m0 x31 h18 y292 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _42\"> </span><span class=\"ff1\"> </span></div></div><div class=\"c w7c h95 gs74\"><div class=\"t m0 x31 h18 y292 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _42\"> </span><span class=\"ff1\"> </span></div></div><div class=\"c w7e h95 gs75\"><div class=\"t m0 x31 h18 y45f ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _42\"> </span><span class=\"ff1\"> </span></div></div><div class=\"c w7f h95 gs76\"><div class=\"t m0 x32 h18 y292 ff1 fs9 fc0 sc0 lsa ws0\">(14)<span class=\"_ _42\"> </span><span class=\"ls0\"> </span></div></div><div class=\"c w7f h95 gs77\"><div class=\"t m0 x32 h18 y292 ff1 fs9 fc0 sc0 lsa ws0\">(14)<span class=\"_ _42\"> </span><span class=\"ls0\"> </span></div></div><div class=\"c w7b h58 gs78\"><div class=\"t m0 x6 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">Depreciation adju<span class=\"_ _2\"></span>stment on impa<span class=\"_ _2\"></span>ired assets<span class=\"_ _42\"> </span> </div></div><div class=\"c w7c h58 gs79\"><div class=\"t m0 x31 h18 y292 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _42\"> </span><span class=\"ff1\"> </span></div></div><div class=\"c w7e h58 gs7a\"><div class=\"t m0 x1a h18 y292 ff1 fs9 fc0 sc0 ls2 ws0\">968<span class=\"_ _42\"> </span><span class=\"ls0\"> </span></div></div><div class=\"c w7c h58 gs7b\"><div class=\"t m0 x1a h18 y292 ff1 fs9 fc0 sc0 ls2 ws0\">968<span class=\"_ _42\"> </span><span class=\"ls0\"> </span></div></div><div class=\"c w7e h58 gs7c\"><div class=\"t m0 x31 h18 y45f ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _42\"> </span><span class=\"ff1\"> </span></div></div><div class=\"c w7f h58 gs7d\"><div class=\"t m0 x4a h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">(4,139) </div></div><div class=\"c w7f h58 gs7e\"><div class=\"t m0 x4a h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">(4,139)<span class=\"_ _42\"> </span> </div></div><div class=\"c w7b h58 gs7f\"><div class=\"t m0 x6 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">Other<span class=\"_ _42\"> </span> </div></div><div class=\"c w7c h58 gs80\"><div class=\"t m0 x31 h18 y292 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _42\"> </span><span class=\"ff1\"> </span></div></div><div class=\"c w7e h58 gs81\"><div class=\"t m0 x57 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">3,281<span class=\"_ _42\"> </span> </div></div><div class=\"c w7c h58 gs82\"><div class=\"t m0 x57 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">3,281<span class=\"_ _42\"> </span> </div></div><div class=\"c w7e h58 gs83\"><div class=\"t m0 x31 h18 y45f ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _42\"> </span><span class=\"ff1\"> </span></div></div><div class=\"c w7f h58 gs84\"><div class=\"t m0 x7c h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">1,059 </div></div><div class=\"c w7f h58 gs85\"><div class=\"t m0 x7c h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">1,059<span class=\"_ _42\"> </span> </div></div><div class=\"c w7b h58 gs86\"><div class=\"t m0 x6 h17 y292 ff6 fs9 fc0 sc0 ls0 ws0\">Total operating<span class=\"_ _2\"></span> (income)/cost<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span> </div></div><div class=\"c w7c h58 gs87\"><div class=\"t m0 x31 h17 y292 ffa fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _42\"> </span><span class=\"ff6\"> </span></div></div><div class=\"c w7e h58 gs88\"><div class=\"t m0 x57 h17 y292 ff6 fs9 fc0 sc0 ls0 ws0\">4,249<span class=\"_ _42\"> </span> </div></div><div class=\"c w7c h58 gs89\"><div class=\"t m0 x57 h17 y292 ff6 fs9 fc0 sc0 ls0 ws0\">4,249<span class=\"_ _42\"> </span> </div></div><div class=\"c w7e h58 gs8a\"><div class=\"t m0 x31 h18 y292 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c w7f h58 gs8b\"><div class=\"t m0 x4a h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">(3,094) </div></div><div class=\"c w7f h58 gs8c\"><div class=\"t m0 x4a h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">(3,094)<span class=\"_ _42\"> </span> </div></div><div class=\"c w7b h96 gs8d\"><div class=\"t m0 x6 h17 y292 ff6 fs9 fc0 sc0 ls0 ws0\">Property gains<span class=\"_ _2\"></span> and losses<span class=\"_ _42\"> </span> </div></div><div class=\"c w7b h58 gs8e\"><div class=\"t m0 x6 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">Fixed assets<span class=\"_ _42\"> </span> </div></div><div class=\"c w7c h58 gs8f\"><div class=\"t m0 x1a h18 y292 ff1 fs9 fc0 sc0 ls2 ws0\">948<span class=\"_ _42\"> </span><span class=\"ls0\"> </span></div></div><div class=\"c w7e h58 gs90\"><div class=\"t m0 x57 h18 y292 ff1 fs9 fc0 sc0 ls2 ws0\">1,049<span class=\"_ _42\"> </span><span class=\"ls0\"> </span></div></div><div class=\"c w7c h58 gs91\"><div class=\"t m0 x57 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">1,<span class=\"ls2\">997<span class=\"_ _42\"> </span></span> </div></div><div class=\"c w7e h58 gs92\"><div class=\"t m0 x20 h18 y292 ff1 fs9 fc0 sc0 ls2 ws0\">77<span class=\"ls0\"> </span></div></div><div class=\"c w7f h58 gs93\"><div class=\"t m0 x60 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">10,496 </div></div><div class=\"c w7f h58 gs94\"><div class=\"t m0 x60 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">10,573<span class=\"_ _42\"> </span> </div></div><div class=\"c w7b h58 gs95\"><div class=\"t m0 x6 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">Leases<span class=\"_ _42\"> </span> </div></div><div class=\"c w7c h58 gs96\"><div class=\"t m0 x31 h18 y292 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _42\"> </span><span class=\"ff1\"> </span></div></div><div class=\"c w7e h58 gs97\"><div class=\"t m0 x17 h18 y292 ff1 fs9 fc0 sc0 lsa ws0\">(162)<span class=\"_ _42\"> </span><span class=\"ls0\"> </span></div></div><div class=\"c w7c h58 gs98\"><div class=\"t m0 x17 h18 y292 ff1 fs9 fc0 sc0 lsa ws0\">(162)<span class=\"_ _42\"> </span><span class=\"ls0\"> </span></div></div><div class=\"c w7e h58 gs99\"><div class=\"t m0 x31 h18 y292 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff6\"> </span></div></div><div class=\"c w7f h58 gs9a\"><div class=\"t m0 x4a h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">(1,519) </div></div><div class=\"c w7f h58 gs9b\"><div class=\"t m0 x4a h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">(1,519)<span class=\"_ _42\"> </span> </div></div><div class=\"c w7b h58 gs9c\"><div class=\"t m0 x6 h18 ya9 ff1 fs9 fc0 sc0 ls0 ws0\">Additional costs of di<span class=\"_ _2\"></span>sposal<span class=\"_ _42\"> </span> </div></div><div class=\"c w7c h58 gs9d\"><div class=\"t m0 x31 h18 ya9 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _42\"> </span><span class=\"ff1\"> </span></div></div><div class=\"c w7e h58 gs9e\"><div class=\"t m0 x57 h18 ya9 ff1 fs9 fc0 sc0 ls0 ws0\">1,316<span class=\"_ _42\"> </span> </div></div><div class=\"c w7c h58 gs9f\"><div class=\"t m0 x57 h18 ya9 ff1 fs9 fc0 sc0 ls0 ws0\">1,316<span class=\"_ _42\"> </span> </div></div><div class=\"c w7e h58 gsa0\"><div class=\"t m0 x31 h18 ya9 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c w7f h58 gsa1\"><div class=\"t m0 x7c h18 ya9 ff1 fs9 fc0 sc0 ls0 ws0\">4,405 </div></div><div class=\"c w7f h58 gsa2\"><div class=\"t m0 x7c h18 ya9 ff1 fs9 fc0 sc0 ls0 ws0\">4,405<span class=\"_ _42\"> </span> </div></div><div class=\"c w7b h95 gsa3\"><div class=\"t m0 x6 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">Other property<span class=\"_ _2\"></span> gains<span class=\"_ _42\"> </span> </div></div><div class=\"c w7c h95 gsa4\"><div class=\"t m0 x31 h18 y292 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _42\"> </span><span class=\"ff1\"> </span></div></div><div class=\"c w7e h95 gsa5\"><div class=\"t m0 x31 h18 y292 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _42\"> </span><span class=\"ff1\"> </span></div></div><div class=\"c w7c h95 gsa6\"><div class=\"t m0 x31 h18 y292 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _42\"> </span><span class=\"ff1\"> </span></div></div><div class=\"c w7e h95 gsa7\"><div class=\"t m0 x54 h18 y292 ff1 fs9 fc0 sc0 lsa ws0\">(88)<span class=\"_ _42\"> </span><span class=\"ls0\"> </span></div></div><div class=\"c w7f h95 gsa8\"><div class=\"t m0 x30 h18 y292 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _42\"> </span><span class=\"ff1\"> </span></div></div><div class=\"c w7f h95 gsa9\"><div class=\"t m0 x32 h18 y292 ff1 fs9 fc0 sc0 lsa ws0\">(88)<span class=\"_ _42\"> </span><span class=\"ls0\"> </span></div></div><div class=\"c w7c h95 gsaa\"><div class=\"t m0 x1a h17 y292 ff6 fs9 fc0 sc0 ls2 ws0\">948<span class=\"_ _42\"> </span><span class=\"ls0\"> </span></div></div><div class=\"c w7e h95 gsab\"><div class=\"t m0 x57 h17 y292 ff6 fs9 fc0 sc0 ls2 ws0\">2,203<span class=\"_ _42\"> </span><span class=\"ls0\"> </span></div></div><div class=\"c w7c h95 gsac\"><div class=\"t m0 x57 h17 y292 ff6 fs9 fc0 sc0 ls2 ws0\">3,151<span class=\"_ _42\"> </span><span class=\"ls0\"> </span></div></div><div class=\"c w7e h95 gsad\"><div class=\"t m0 x54 h18 y292 ff1 fs9 fc0 sc0 lsa ws0\">(11)<span class=\"ls0\"> </span></div></div><div class=\"c w7f h95 gsae\"><div class=\"t m0 x60 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">13,382 </div></div><div class=\"c w7f h95 gsaf\"><div class=\"t m0 x60 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">13,371<span class=\"_ _42\"> </span> </div></div><div class=\"c w7b h58 gsb0\"><div class=\"t m0 x6 h17 y292 ff6 fs9 fc0 sc0 ls0 ws0\">Impairments<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w7b h58 gsb1\"><div class=\"t m0 x6 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">Impairment of as<span class=\"_ _2\"></span>sets under<span class=\"_ _2\"></span> construction<span class=\"_ _42\"> </span> </div></div><div class=\"c w7c h58 gsb2\"><div class=\"t m0 x31 h18 y292 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _42\"> </span><span class=\"ff1\"> </span></div></div><div class=\"c w7e h58 gsb3\"><div class=\"t m0 x31 h18 y292 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _42\"> </span><span class=\"ff1\"> </span></div></div><div class=\"c w7c h58 gsb4\"><div class=\"t m0 x31 h18 y292 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _42\"> </span><span class=\"ff1\"> </span></div></div><div class=\"c w7e h58 gsb5\"><div class=\"t m0 x31 h18 y292 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c w7f h58 gsb6\"><div class=\"t m0 x7c h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">5,334 </div></div><div class=\"c w7f h58 gsb7\"><div class=\"t m0 x7c h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">5,334<span class=\"_ _42\"> </span> </div></div><div class=\"c w7b h58 gsb8\"><div class=\"t m0 x6 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">Impairment of intangib<span class=\"_ _2\"></span>le a<span class=\"_ _2\"></span>ssets<span class=\"_ _42\"> </span> </div></div><div class=\"c w7c h58 gsb9\"><div class=\"t m0 x31 h18 y292 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _42\"> </span><span class=\"ff1\"> </span></div></div><div class=\"c w7e h58 gsba\"><div class=\"t m0 x31 h18 y292 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _42\"> </span><span class=\"ff1\"> </span></div></div><div class=\"c w7c h58 gsbb\"><div class=\"t m0 x31 h18 y292 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _42\"> </span><span class=\"ff1\"> </span></div></div><div class=\"c w7e h58 gsbc\"><div class=\"t m0 x31 h18 y292 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _42\"> </span><span class=\"ff1\"> </span></div></div><div class=\"c w7f h58 gsbd\"><div class=\"t m0 x30 h18 y292 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _42\"> </span><span class=\"ff1\"> </span></div></div><div class=\"c w7f h58 gsbe\"><div class=\"t m0 x30 h18 y292 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _42\"> </span><span class=\"ff1\"> </span></div></div><div class=\"c w7b h58 gsbf\"><div class=\"t m0 x6 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">Impairment of pro<span class=\"_ _2\"></span>perty, plan<span class=\"_ _2\"></span>t and equipmen<span class=\"_ _2\"></span>t<span class=\"_ _42\"> </span> </div></div><div class=\"c w7c h58 gsc0\"><div class=\"t m0 x31 h18 y292 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _42\"> </span><span class=\"ff1\"> </span></div></div><div class=\"c w7e h58 gsc1\"><div class=\"t m0 x57 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">4,954<span class=\"_ _42\"> </span> </div></div><div class=\"c w7c h58 gsc2\"><div class=\"t m0 x57 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">4,954<span class=\"_ _42\"> </span> </div></div><div class=\"c w7e h58 gsc3\"><div class=\"t m0 x31 h18 y292 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c w7f h58 gsc4\"><div class=\"t m0 x60 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">19,934 </div></div><div class=\"c w7f h58 gsc5\"><div class=\"t m0 x60 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">19,934<span class=\"_ _42\"> </span> </div></div><div class=\"t m0 h18 ff1 fs9 fc0 sc0 ls0 ws0 gsc6\">Reversal of prope<span class=\"_ _2\"></span>rty, plant<span class=\"_ _2\"></span> and equ<span class=\"_ _2\"></span>ipment<span class=\"_ _42\"> </span> </div><div class=\"c w7c h8c gsc7\"><div class=\"t m0 x31 h18 y50 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _42\"> </span><span class=\"ff1\"> </span></div></div><div class=\"c w7e h8c gsc8\"><div class=\"t m0 x2b h18 y50 ff1 fs9 fc0 sc0 lsa ws0\">(7,<span class=\"ls2\">806<span class=\"ls0\">)<span class=\"_ _42\"> </span></span></span><span class=\"ls2\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w7c h8c gsc9\"><div class=\"t m0 x2b h18 y50 ff1 fs9 fc0 sc0 lsa ws0\">(7,<span class=\"ls2\">806<span class=\"ls0\">)<span class=\"_ _42\"> </span></span></span><span class=\"ls2\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w7e h8c gsca\"><div class=\"t m0 x31 h18 y50 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c w7f h8c gscb\"><div class=\"t m0 x4a h18 y50 ff1 fs9 fc0 sc0 ls0 ws0\">(7,582) </div></div><div class=\"c w7f h8c gscc\"><div class=\"t m0 x4a h18 y50 ff1 fs9 fc0 sc0 ls0 ws0\">(7,582)<span class=\"_ _42\"> </span> </div></div><div class=\"t m0 h18 ff1 fs9 fc0 sc0 ls0 ws0 gscd\">impairment<span class=\"_ _42\"> </span> </div><div class=\"c w7b h58 gsce\"><div class=\"t m0 x6 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">Impairment of in<span class=\"_ _2\"></span>vestment prop<span class=\"_ _2\"></span>erties<span class=\"_ _42\"> </span> </div></div><div class=\"c w7c h58 gscf\"><div class=\"t m0 x31 h18 y292 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _42\"> </span><span class=\"ff1\"> </span></div></div><div class=\"c w7e h58 gsd0\"><div class=\"t m0 x31 h18 y292 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _42\"> </span><span class=\"ff1\"> </span></div></div><div class=\"c w7c h58 gsd1\"><div class=\"t m0 x31 h18 y292 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _42\"> </span><span class=\"ff1\"> </span></div></div><div class=\"c w7e h58 gsd2\"><div class=\"t m0 x31 h18 y292 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _42\"> </span><span class=\"ff1\"> </span></div></div><div class=\"c w7f h58 gsd3\"><div class=\"t m0 x2b h18 y292 ff1 fs9 fc0 sc0 ls2 ws0\">347<span class=\"_ _42\"> </span><span class=\"ls0\"> </span></div></div><div class=\"c w7f h58 gsd4\"><div class=\"t m0 x2b h18 y292 ff1 fs9 fc0 sc0 ls2 ws0\">347<span class=\"_ _42\"> </span><span class=\"ls0\"> </span></div></div><div class=\"c w7b h58 gsd5\"><div class=\"t m0 x6 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">Reversal of inve<span class=\"_ _2\"></span>stment prope<span class=\"_ _2\"></span>rties impairmen<span class=\"_ _2\"></span>t<span class=\"_ _42\"> </span> </div></div><div class=\"c w7c h58 gsd6\"><div class=\"t m0 x31 h18 y292 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _42\"> </span><span class=\"ff1\"> </span></div></div><div class=\"c w7e h58 gsd7\"><div class=\"t m0 x17 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">(<span class=\"ls2\">786</span>)<span class=\"_ _42\"> </span> </div></div><div class=\"c w7c h58 gsd8\"><div class=\"t m0 x17 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">(<span class=\"ls2\">786</span>)<span class=\"_ _42\"> </span> </div></div><div class=\"c w7e h58 gsd9\"><div class=\"t m0 x31 h18 y292 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _42\"> </span><span class=\"ff1\"> </span></div></div><div class=\"c w7f h58 gsda\"><div class=\"t m0 x32 h18 y292 ff1 fs9 fc0 sc0 lsa ws0\">(73)<span class=\"_ _42\"> </span><span class=\"ls0\"> </span></div></div><div class=\"c w7f h58 gsdb\"><div class=\"t m0 x32 h18 y292 ff1 fs9 fc0 sc0 lsa ws0\">(73)<span class=\"_ _42\"> </span><span class=\"ls0\"> </span></div></div><div class=\"c w7b h58 gsdc\"><div class=\"t m0 x6 h18 ya9 ff1 fs9 fc0 sc0 ls0 ws0\">Impairment of righ<span class=\"_ _2\"></span>t of use as<span class=\"_ _2\"></span>sets<span class=\"_ _42\"> </span> </div></div><div class=\"c w7c h58 gsdd\"><div class=\"t m0 x31 h18 ya9 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _42\"> </span><span class=\"ff1\"> </span></div></div><div class=\"c w7e h58 gsde\"><div class=\"t m0 x1a h18 ya9 ff1 fs9 fc0 sc0 ls2 ws0\">41<span class=\"ls0\">5<span class=\"_ _42\"> </span></span><span class=\"ls0\"> </span></div></div><div class=\"c w7c h58 gsdf\"><div class=\"t m0 x1a h18 ya9 ff1 fs9 fc0 sc0 ls2 ws0\">41<span class=\"ls0\">5<span class=\"_ _42\"> </span></span><span class=\"ls0\"> </span></div></div><div class=\"c w7e h58 gse0\"><div class=\"t m0 x31 h18 ya9 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c w7f h58 gse1\"><div class=\"t m0 x7c h18 ya9 ff1 fs9 fc0 sc0 ls0 ws0\">2,161 </div></div><div class=\"c w7f h58 gse2\"><div class=\"t m0 x7c h18 ya9 ff1 fs9 fc0 sc0 ls0 ws0\">2,161<span class=\"_ _42\"> </span> </div></div><div class=\"c w7b h97 gse3\"><div class=\"t m0 x6 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">Reversal of righ<span class=\"_ _2\"></span>t of use asse<span class=\"_ _2\"></span>t Impairme<span class=\"_ _2\"></span>nts<span class=\"_ _42\"> </span> </div></div><div class=\"c w7c h97 gse4\"><div class=\"t m0 x31 h18 y292 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _42\"> </span><span class=\"ff1\"> </span></div></div><div class=\"c w7e h97 gse5\"><div class=\"t m0 x2b h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">(1,7<span class=\"ls2\">16</span>)<span class=\"_ _42\"> </span> </div></div><div class=\"c w7c h97 gse6\"><div class=\"t m0 x2b h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">(1,716)<span class=\"_ _42\"> </span> </div></div><div class=\"c w7e h97 gse7\"><div class=\"t m0 x31 h18 y292 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c w7f h97 gse8\"><div class=\"t m0 x4a h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">(1,023) </div></div><div class=\"c w7f h97 gse9\"><div class=\"t m0 x4a h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">(1,023)<span class=\"_ _42\"> </span> </div></div><div class=\"c w7c h95 gsea\"><div class=\"t m0 x31 h17 y292 ffa fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _42\"> </span><span class=\"ff6\"> </span></div></div><div class=\"c w7e h95 gseb\"><div class=\"t m0 x2b h17 y292 ff6 fs9 fc0 sc0 ls0 ws0\">(4,939)<span class=\"_ _42\"> </span> </div></div><div class=\"c w7c h95 gsec\"><div class=\"t m0 x2b h17 y292 ff6 fs9 fc0 sc0 ls0 ws0\">(4,939)<span class=\"_ _42\"> </span> </div></div><div class=\"c w7e h95 gsed\"><div class=\"t m0 x31 h18 y292 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c w7f h95 gsee\"><div class=\"t m0 x60 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">19,098 </div></div><div class=\"c w7f h95 gsef\"><div class=\"t m0 x60 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">19,098<span class=\"_ _42\"> </span> </div></div><div class=\"c w7b h95 gsf0\"><div class=\"t m0 x6 h17 y292 ff6 fs9 fc0 sc0 ls0 ws0\">Total property <span class=\"_ _2\"></span>losses/(gains)<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w7c h95 gsf1\"><div class=\"t m0 x1a h17 y292 ff6 fs9 fc0 sc0 ls2 ws0\">948<span class=\"_ _42\"> </span><span class=\"ls0\"> </span></div></div><div class=\"c w7e h95 gsf2\"><div class=\"t m0 x2b h17 y292 ff6 fs9 fc0 sc0 ls0 ws0\">(2,736)<span class=\"_ _42\"> </span> </div></div><div class=\"c w7c h95 gsf3\"><div class=\"t m0 x2b h17 y292 ff6 fs9 fc0 sc0 ls0 ws0\">(1,788)<span class=\"_ _42\"> </span> </div></div><div class=\"c w7e h95 gsf4\"><div class=\"t m0 x54 h18 y292 ff1 fs9 fc0 sc0 lsa ws0\">(11)<span class=\"ls0\"> </span></div></div><div class=\"c w7f h95 gsf5\"><div class=\"t m0 x60 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">32,480 </div></div><div class=\"c w7f h95 gsf6\"><div class=\"t m0 x60 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">32,469<span class=\"_ _42\"> </span> </div></div><div class=\"c w7b h58 gsf7\"><div class=\"t m0 x6 h17 y292 ff6 fs9 fc0 sc0 ls0 ws0\">Other items </div></div><div class=\"c w7b h58 gsf8\"><div class=\"t m0 x6 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">Finance income </div></div><div class=\"c w7c h58 gsf9\"><div class=\"t m0 x31 h18 y292 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c w7e h58 gsfa\"><div class=\"t m0 x2b h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">(9,410) </div></div><div class=\"c w7c h58 gsfb\"><div class=\"t m0 x2b h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">(9,410) </div></div><div class=\"c w7e h58 gsfc\"><div class=\"t m0 x31 h18 y292 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c w7f h58 gsfd\"><div class=\"t m0 x3b h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">(16,131) </div></div><div class=\"c w7f h58 gsfe\"><div class=\"t m0 x3b h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">(16,131) </div></div><div class=\"c w7c h58 gsff\"><div class=\"t m0 x31 h17 y292 ffa fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff6\"> </span></div></div><div class=\"c w7e h58 gs100\"><div class=\"t m0 x2b h17 y292 ff6 fs9 fc0 sc0 ls0 ws0\">(9,410) </div></div><div class=\"c w7c h58 gs101\"><div class=\"t m0 x2b h17 y292 ff6 fs9 fc0 sc0 ls0 ws0\">(9,410) </div></div><div class=\"c w7e h58 gs102\"><div class=\"t m0 x13 h18 y292 ff6 fs9 fc0 sc0 ls0 ws0\"> <span class=\"ff7\">\u2013</span> </div></div><div class=\"c w7f h58 gs103\"><div class=\"t m0 x3b h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">(16,131) </div></div><div class=\"c w7f h58 gs104\"><div class=\"t m0 x3b h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">(16,131) </div></div><div class=\"c w7b h60 gs105\"><div class=\"t m0 x6 h17 y48 ff6 fs9 fc0 sc0 ls0 ws0\">Taxation </div></div><div class=\"c w7b h58 gs106\"><div class=\"t m0 x6 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">Tax effect on <span class=\"_ _2\"></span>separately di<span class=\"_ _2\"></span>sclosed items </div></div><div class=\"c w7c h58 gs107\"><div class=\"t m0 x31 h18 y292 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c w7e h58 gs108\"><div class=\"t m0 x2b h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">(2,525) </div></div><div class=\"c w7c h58 gs109\"><div class=\"t m0 x2b h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">(2,525) </div></div><div class=\"c w7e h58 gs10a\"><div class=\"t m0 x31 h18 y292 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c w7f h58 gs10b\"><div class=\"t m0 x4a h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">(3,526) </div></div><div class=\"c w7f h58 gs10c\"><div class=\"t m0 x4a h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">(3,526) </div></div><div class=\"c w7c h58 gs10d\"><div class=\"t m0 x31 h17 y292 ffa fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff6\"> </span></div></div><div class=\"c w7e h58 gs10e\"><div class=\"t m0 x2b h17 y292 ff6 fs9 fc0 sc0 ls0 ws0\">(2,525) </div></div><div class=\"c w7c h58 gs10f\"><div class=\"t m0 x2b h17 y292 ff6 fs9 fc0 sc0 ls0 ws0\">(2,525) </div></div><div class=\"c w7e h58 gs110\"><div class=\"t m0 x13 h18 y292 ff6 fs9 fc0 sc0 ls0 ws0\"> <span class=\"ff7\">\u2013</span> </div></div><div class=\"c w7f h58 gs111\"><div class=\"t m0 x4a h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">(3,526) </div></div><div class=\"c w7f h58 gs112\"><div class=\"t m0 x4a h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">(3,526) </div></div><div class=\"c w7b h60 gs113\"><div class=\"t m0 x6 h17 y48 ff6 fs9 fc0 sc0 ls0 ws0\">Total items </div></div><div class=\"c w7c h60 gs114\"><div class=\"t m0 x1a h17 y48 ff6 fs9 fc0 sc0 ls2 ws0\">948<span class=\"ls0\"> </span></div></div><div class=\"c w7e h60 gs115\"><div class=\"t m0 x49 h17 y48 ff6 fs9 fc0 sc0 ls0 ws0\">(10,422) </div></div><div class=\"c w7c h60 gs116\"><div class=\"t m0 x2b h17 y48 ff6 fs9 fc0 sc0 ls0 ws0\">(9,474) </div></div><div class=\"c w7e h60 gs117\"><div class=\"t m0 x54 h17 y48 ff6 fs9 fc0 sc0 lsa ws0\">(11)<span class=\"ls0\"> </span></div></div><div class=\"c w7f h60 gs118\"><div class=\"t m0 x7c h17 y48 ff6 fs9 fc0 sc0 ls0 ws0\">9,729 </div></div><div class=\"c w7f h60 gs119\"><div class=\"t m0 x7c h17 y48 ff6 fs9 fc0 sc0 ls0 ws0\">9,718 </div></div><div class=\"c w16 h2e gs11a\"><div class=\"t m0 x6 h2 y96 ff1 fs9 fc0 sc0 ls0 ws0\">J D WETHERS<span class=\"_ _2\"></span>POON PLC <span class=\"fs0\"> </span></div></div><div class=\"c w17 h2e gs11b\"><div class=\"t m0 x13 h2 y96 ff1 fs9 fc0 sc0 ls0 ws0\">ANNUAL REPORT<span class=\"_ _2\"></span> AND FIN<span class=\"_ _2\"></span>ANCIAL STA<span class=\"_ _2\"></span>TEMENTS 2025<span class=\"_ _2\"></span><span class=\"fs0\"> </span></div></div><div class=\"c wb h2e gs11c\"><div class=\"t m0 x1c h2 y96 ff6 fs9 fc0 sc0 ls2 ws0\">21<span class=\"ff1 fs0 ls0\"> </span></div></div><div class=\"c w80 h67 gs11e\"><div class=\"t m0 x0 h3c y3c8 ff8 fs9 fc2 sc0 ls0 ws0\">               <span class=\"_ _2\"></span>                        NOTES TO T<span class=\"_ _2\"></span>HE FINAN<span class=\"_ _2\"></span>CIAL STATEME<span class=\"_ _2\"></span>NTS       <span class=\"_ _2\"></span>                      <span class=\"_ _2\"></span>                             <span class=\"_ _2\"></span>          </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x92 h8e y46c ff6 fs13 fc0 sc0 ls1b ws0\">3.<span class=\"ls0\"> <span class=\"_ _10\"> </span>Property losses <span class=\"_ _1\"></span>and gains and s<span class=\"_ _1\"></span>eparately disclose<span class=\"_ _1\"></span>d items (continued)<span class=\"_ _1\"></span> </span></div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h17 y28 ff6 fs9 fc0 sc0 ls0 ws0\">Operating ite<span class=\"_ _2\"></span>ms </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h17 y4c0 ff6 fs9 fc0 sc0 ls0 ws0\">Local government<span class=\"_ _2\"></span> support<span class=\"_ _2\"></span> grants </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y4c1 ff1 fs9 fc0 sc0 ls0 ws0\">There has not been<span class=\"_ _2\"></span> any govern<span class=\"_ _2\"></span>ment supp<span class=\"_ _2\"></span>ort grants received<span class=\"_ _2\"></span> in the ye<span class=\"_ _2\"></span>ar (2024: \u00a314,000)<span class=\"_ _2\"></span>.<span class=\"ff6\"> </span></div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h17 y4c3 ff6 fs9 fc0 sc0 ls0 ws0\">Other operating <span class=\"_ _2\"></span>income and c<span class=\"_ _2\"></span>ost<span class=\"_ _2\"></span>s </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y4c4 ff1 fs9 fc0 sc0 ls0 ws0\">Included within o<span class=\"_ _2\"></span>ther operating <span class=\"_ _2\"></span>income and <span class=\"_ _2\"></span>costs is an<span class=\"_ _2\"></span> adjustment fo<span class=\"_ _2\"></span>r previously und<span class=\"_ _2\"></span>ercharged de<span class=\"_ _2\"></span>preciation on fixed assets, </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y4c5 ff1 fs9 fc0 sc0 ls0 ws0\">resulting in a co<span class=\"_ _2\"></span>st of \u00a3968,00<span class=\"_ _2\"></span>0 (202<span class=\"_ _2\"></span>4: income of \u00a34<span class=\"_ _2\"></span>,139,000) thi<span class=\"_ _2\"></span>s period. </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 yad ff1 fs9 fc0 sc0 ls0 ws0\">Costs of \u00a33,281,000<span class=\"_ _2\"></span> (2024<span class=\"_ _2\"></span>: \u00a31,059,000)<span class=\"_ _2\"></span> have been re<span class=\"_ _2\"></span>cognised in th<span class=\"_ _2\"></span>e period, relat<span class=\"_ _2\"></span>ing to: </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y2c ff1 fs9 fc0 sc0 ls0 ws0\">- <span class=\"_ _12\"> </span>\u00a31,640,000 (202<span class=\"_ _2\"></span>4: nil) relating<span class=\"_ _2\"></span> to prope<span class=\"_ _2\"></span>rty expenditure which the co<span class=\"_ _2\"></span>mpany deem<span class=\"_ _2\"></span>s to be ou<span class=\"_ _2\"></span>tside the usu<span class=\"_ _2\"></span>al course of </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x92 h18 y4c7 ff1 fs9 fc0 sc0 ls0 ws0\">business and ther<span class=\"_ _2\"></span>efore cla<span class=\"ls11\">ss</span>i<span class=\"_ _2\"></span>fied as separ<span class=\"_ _2\"></span>ately disclosed <span class=\"_ _2\"></span>items.  </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y344 ff1 fs9 fc0 sc0 ls0 ws0\">- <span class=\"_ _12\"> </span>\u00a3799,000 (202<span class=\"_ _2\"></span>4: nil) of employee<span class=\"_ _2\"></span> settlemen<span class=\"_ _2\"></span>t agreement<span class=\"_ _2\"></span>s. </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y4c8 ff1 fs9 fc0 sc0 ls0 ws0\">- <span class=\"_ _12\"> </span>\u00a3282,000 (202<span class=\"_ _2\"></span>4: nil) of aged u<span class=\"_ _2\"></span>tility supplier<span class=\"_ _2\"></span> debt. </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y4c9 ff1 fs9 fc0 sc0 ls0 ws0\">- <span class=\"_ _12\"> </span>\u00a3216,000 (202<span class=\"_ _2\"></span>4: \u00a31,846,000) rela<span class=\"_ _2\"></span>ting to a<span class=\"_ _2\"></span> contractual<span class=\"_ _2\"></span> dispute with a<span class=\"_ _2\"></span> large<span class=\"_ _2\"></span> supplier which i<span class=\"_ _2\"></span>s now resol<span class=\"_ _2\"></span>ved.<span class=\"_ _1\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y4ca ff1 fs9 fc0 sc0 ls0 ws0\">- <span class=\"_ _12\"> </span>\u00a3205,000 (202<span class=\"_ _2\"></span>4: nil) relating <span class=\"_ _2\"></span>to a court ca<span class=\"_ _2\"></span>se with HMRC<span class=\"_ _2\"></span> which is no<span class=\"_ _2\"></span>w resolved. </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y4cb ff1 fs9 fc0 sc0 ls0 ws0\">- <span class=\"_ _12\"> </span>\u00a3139,000 (202<span class=\"_ _2\"></span>4: nil) due to<span class=\"_ _2\"></span> a historic VAT<span class=\"_ _2\"></span> correction. </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y4cc ff1 fs9 fc0 sc0 ls0 ws0\">- <span class=\"_ _12\"> </span>in the prior period<span class=\"_ _2\"></span>, costs of \u00a31,846<span class=\"_ _2\"></span>,000 ment<span class=\"_ _2\"></span>ioned above were<span class=\"_ _2\"></span> offset by in<span class=\"_ _2\"></span>come of \u00a31,471<span class=\"_ _2\"></span>,000 relating<span class=\"_ _2\"></span> to a sett<span class=\"_ _2\"></span>lement </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x92 h18 y4cd ff1 fs9 fc0 sc0 ls0 ws0\">agreement in addi<span class=\"_ _2\"></span>tion to cost<span class=\"_ _2\"></span>s of \u00a3684,00<span class=\"_ _2\"></span>0 for a historic emplo<span class=\"_ _2\"></span>yment is<span class=\"_ _2\"></span>sue.<span class=\"ff6\"> </span></div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h17 y4ce ff6 fs9 fc0 sc0 ls0 ws0\">Property losses<span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y4cf ff1 fs9 fc0 sc0 ls0 ws0\">Costs and income<span class=\"_ _2\"></span> relating to<span class=\"_ _2\"></span> sites sold or <span class=\"_ _2\"></span>surrender<span class=\"_ _2\"></span>ed during the <span class=\"_ _2\"></span>year. </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h17 y4d1 ff6 fs9 fc0 sc0 ls0 ws0\">Impairments<span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y4d2 ff1 fs9 fc0 sc0 ls0 ws0\">Property impairmen<span class=\"_ _2\"></span>t relates<span class=\"_ _2\"></span> to pubs which ar<span class=\"_ _2\"></span>e deemed un<span class=\"_ _2\"></span>likely to ge<span class=\"_ _2\"></span>nerate suffi<span class=\"_ _2\"></span>cient cash <span class=\"_ _2\"></span>flows in the f<span class=\"_ _2\"></span>uture to suppo<span class=\"_ _2\"></span>rt thei<span class=\"_ _1\"></span>r </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y4d3 ff1 fs9 fc0 sc0 ls0 ws0\">carrying value. In<span class=\"_ _2\"></span> the year,<span class=\"_ _2\"></span> a total impa<span class=\"_ _2\"></span>irment charge of \u00a34,954<span class=\"_ _2\"></span>,000 (2<span class=\"_ _2\"></span>024: \u00a319,934,000) wa<span class=\"_ _2\"></span>s incurre<span class=\"_ _2\"></span>d in respec<span class=\"_ _2\"></span>t of propert<span class=\"_ _2\"></span>y, </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y4d4 ff1 fs9 fc0 sc0 ls0 ws0\">plant and equipmen<span class=\"_ _2\"></span>t and \u00a3415,00<span class=\"_ _2\"></span>0 (2024<span class=\"ls1c\">: \u00a3</span>2,16<span class=\"_ _2\"></span>1,000) in respe<span class=\"_ _2\"></span>ct of <span class=\"_ _2\"></span>right-<span class=\"ls2\">of</span>-use assets,<span class=\"_ _2\"></span> as required un<span class=\"_ _2\"></span>der IAS 36. There<span class=\"_ _2\"></span> were </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y4d5 ff1 fs9 fc0 sc0 ls0 ws0\">impairment reversa<span class=\"_ _2\"></span>ls of \u00a3<span class=\"ls2\">10,308</span>,000 <span class=\"lsa\">rec</span>ognised in <span class=\"_ _2\"></span>the year (20<span class=\"_ _2\"></span>24: \u00a38,678,000).  </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h17 y352 ff6 fs9 fc0 sc0 ls0 ws0\">Finance costs and<span class=\"_ _2\"></span> income </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y4d7 ff1 fs9 fc0 sc0 ls0 ws0\">A charge of \u00a33<span class=\"_ _2\"></span>,290,000 (2024:<span class=\"_ _2\"></span> charge<span class=\"_ _2\"></span> of \u00a31,894,000) rela<span class=\"_ _2\"></span>tes to the<span class=\"_ _2\"></span> fair value movement on in<span class=\"_ _2\"></span>terest-rate swaps <span class=\"ls2\">and</span> income<span class=\"_ _2\"></span> of </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y4d8 ff1 fs9 fc0 sc0 ls0 ws0\">\u00a312,700,000 (20<span class=\"_ _2\"></span>24: income<span class=\"_ _2\"></span> of \u00a318,025,000)<span class=\"_ _2\"></span> relates to the<span class=\"_ _2\"></span> amortisa<span class=\"_ _2\"></span>tion of the hedg<span class=\"_ _2\"></span>e reserve <span class=\"_ _2\"></span>to the P&amp;L<span class=\"_ _2\"></span> relating to dis<span class=\"_ _2\"></span>continue<span class=\"_ _1\"></span><span class=\"ls2\">d </span></div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y4d9 ff1 fs9 fc0 sc0 ls0 ws0\">hedges. </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h17 y4db ff6 fs9 fc0 sc0 ls0 ws0\">Taxation </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y383 ff1 fs9 fc0 sc0 ls0 ws0\">The tax effe<span class=\"_ _2\"></span>ct on separa<span class=\"_ _2\"></span>tely disclosed items i<span class=\"_ _2\"></span>s income of \u00a3<span class=\"ls2\">2,525</span>,000 (202<span class=\"_ _2\"></span>4: \u00a33,526,000). </div></div><div class=\"c w13 h2e gs11a\"><div class=\"t m0 x29 h2 y96 ff6 fs9 fc0 sc0 ls2 ws0\">22<span class=\"ff1 fs0 ls0\"> </span></div></div><div class=\"c w14 h2e gs11f\"><div class=\"t m0 x13 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">ANNUAL REPORT<span class=\"_ _2\"></span> AND FINAN<span class=\"_ _2\"></span>CIAL STATE<span class=\"_ _2\"></span>MENTS 2025<span class=\"_ _2\"></span><span class=\"ff6\"> </span></div></div><div class=\"c w15 h2e gs120\"><div class=\"t m0 x35 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">J D WETHERS<span class=\"_ _2\"></span>POON PLC </div></div>               <span class=\"_ _2\"></span>                         <span class=\"_ _13\"></span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span>NOTES TO THE FINA<span class=\"_ _2\"></span>NCIAL STATEM<span class=\"_ _2\"></span>ENTS       <span class=\"_ _2\"></span>                   <span class=\"_ _2\"></span>                         <span class=\"_ _2\"></span>                 4.<span class=\"ls0\"> <span class=\"_ _10\"> </span>Employee benefits<span class=\"_ _1\"></span> expens</span>es<span class=\"ls0\"> </span>52 weeks 52 weeks ended ended 27 July 28 July 2025 2024 \u00a3000 \u00a3000 Wages<span class=\"ls0\"> </span>756,677 717,558 Employee suppo<span class=\"_ _2\"></span>rt grants \u2013<span class=\"ff6\"> </span>(289)<span class=\"ls0\"> </span>Social securi<span class=\"_ _2\"></span>ty costs 55,578 45,857 Pension costs<span class=\"_ _2\"></span> 13,323 11,983 Share-based pay<span class=\"_ _2\"></span>ments 12,466 11,021 838,044 786,130 1<span class=\"_ _42\"> </span>Directors' re<span class=\"_ _2\"></span>muneration 2025 2024<span class=\"_ _42\"> </span>\u00a3000 \u00a3000 1<span class=\"_ _42\"> </span>Wages<span class=\"_ _42\"> </span>1,856 1,802 Share-based pay<span class=\"_ _2\"></span>ments 398<span class=\"ls0\"> </span>353<span class=\"ls0\"> </span>Other pension<span class=\"_ _2\"></span> costs 1<span class=\"ls2\">89</span> 171<span class=\"ls0\"> </span>2,443 2,3<span class=\"ls2\">26</span> 1<span class=\"_ _42\"> </span>Restated, see dire<span class=\"_ _2\"></span>ctors\u2019 remune<span class=\"_ _2\"></span>ration for<span class=\"_ _2\"></span> details on<span class=\"_ _2\"></span> page <span class=\"ff1 ls2\">72<span class=\"ls0\"> </span></span>Employee suppo<span class=\"_ _2\"></span>rt grants dis<span class=\"_ _2\"></span>closed above are<span class=\"_ _2\"></span> amount<span class=\"_ _2\"></span>s claimed by th<span class=\"_ _2\"></span>e company under <span class=\"_ _2\"></span>the coron<span class=\"_ _2\"></span>avirus job re<span class=\"_ _2\"></span>tention scheme<span class=\"_ _2\"></span> in the Republic of<span class=\"_ _2\"></span> Ireland. For <span class=\"ff7\">further de<span class=\"_ _2\"></span>tails of directors\u2019<span class=\"_ _2\"></span> remune<span class=\"_ _2\"></span>ration <span class=\"ff1\">including the highe<span class=\"_ _2\"></span>st paid director, <span class=\"_ _2\"></span><span class=\"ff7\">see the direc<span class=\"_ _2\"></span>tors\u2019 remun<span class=\"_ _2\"></span>eration repor<span class=\"_ _2\"></span>t on pages </span></span></span>67<span class=\"ff7 ls0\">\u2013</span>74<span class=\"ls0\">.<span class=\"ff5 fs13\">  </span></span>2025 2024 Number Number Full-time equ<span class=\"_ _2\"></span>ivalents Head office 392<span class=\"ls0\"> </span>388<span class=\"ls0\"> </span>Pub managerial<span class=\"_ _2\"></span> 4,676 4,542 Pub hourly paid <span class=\"_ _2\"></span>staff 19,261 19,467 24,329 24,397 2025 2024 Number Number Total employees<span class=\"_ _2\"></span> Head office 400<span class=\"ls0\"> </span>397<span class=\"ls0\"> </span>Pub managerial<span class=\"_ _2\"></span> 4,844 4,743 Pub hourly paid <span class=\"_ _2\"></span>staff 36,837 36,937 42,081 42,077 The totals above<span class=\"_ _2\"></span> relate to the mon<span class=\"_ _2\"></span>thly average nu<span class=\"_ _2\"></span>mber of emplo<span class=\"_ _2\"></span>yees during the <span class=\"_ _2\"></span>year, not the<span class=\"_ _2\"></span> total of e<span class=\"_ _2\"></span>mployees a<span class=\"_ _2\"></span>t the end of the year. Number of Share-based pay<span class=\"_ _2\"></span>ments s<span class=\"ls2\">hares</span> Outstanding at 28<span class=\"_ _2\"></span> July 2024<span class=\"_ _2\"></span> 7,776,596 Granted during<span class=\"_ _2\"></span> the year 4,807,900 Forfeited <span class=\"ls1e\">&amp; </span>e<span class=\"_ _2\"></span>xpired during <span class=\"_ _2\"></span>the period (1,217,083) Vested during <span class=\"_ _2\"></span>the year (1,562,030) Outstanding at 27<span class=\"_ _2\"></span> July 2025<span class=\"_ _2\"></span> 9,805,383 J D WETHERS<span class=\"_ _2\"></span>POON PLC <span class=\"fs0\"> </span>ANNUAL REPORT<span class=\"_ _2\"></span> AND FIN<span class=\"_ _2\"></span>ANCIAL STA<span class=\"_ _2\"></span>TEMENTS 2025<span class=\"_ _2\"></span><span class=\"fs0\"> </span>23<span class=\"ff1 fs0 ls0\"> </span>               <span class=\"_ _2\"></span>                        NOTES TO T<span class=\"_ _2\"></span>HE FINAN<span class=\"_ _2\"></span>CIAL STATEME<span class=\"_ _2\"></span>NTS       <span class=\"_ _2\"></span>                      <span class=\"_ _2\"></span>                             <span class=\"_ _2\"></span>          4.<span class=\"ls0\"> <span class=\"_ _10\"> </span>Employee benefits<span class=\"_ _1\"></span> expenses (continued)<span class=\"_ _1\"></span> </span>The company op<span class=\"_ _2\"></span>erates two sha<span class=\"_ _2\"></span>re-based compensa<span class=\"_ _2\"></span>tion plan<span class=\"_ _2\"></span>s; the share incenti<span class=\"_ _2\"></span>ve plan (SIP) and<span class=\"_ _2\"></span> the deferred bon<span class=\"_ _2\"></span>us<span class=\"_ _42\"> </span> scheme (DBS)<span class=\"ls1c\">. <span class=\"_ _2\"></span><span class=\"ls0\">The share<span class=\"_ _2\"></span>s awarde<span class=\"_ _2\"></span>d as part of both scheme<span class=\"_ _2\"></span>s are ba<span class=\"_ _2\"></span>sed on the cash<span class=\"_ _2\"></span> value at the da<span class=\"_ _2\"></span>te of the<span class=\"_ _2\"></span> awards. The<span class=\"_ _42\"> </span></span></span><span class=\"ls1c\"><span class=\"ls0\"> </span></span>fair value of the<span class=\"_ _2\"></span> shares gran<span class=\"_ _2\"></span>ted <span class=\"ls1f\">is</span> determine<span class=\"_ _2\"></span>d by reference<span class=\"_ _2\"></span> to the sh<span class=\"_ _2\"></span>are price at the<span class=\"_ _2\"></span> date of the<span class=\"_ _2\"></span> award. The weighted<span class=\"_ _42\"> </span> average fair value o<span class=\"_ _2\"></span>f shares<span class=\"_ _2\"></span> granted during the <span class=\"_ _2\"></span>year is \u00a36<span class=\"_ _2\"></span>.32.<span class=\"_ _42\"> </span> The shares ves<span class=\"_ _2\"></span>t at a nil exerci<span class=\"_ _2\"></span>se price <span class=\"ff7\">\u2013</span> and there ar<span class=\"_ _2\"></span>e no marke<span class=\"_ _2\"></span>t-based conditions<span class=\"_ _2\"></span> to the share<span class=\"_ _2\"></span>s which <span class=\"_ _2\"></span>affect their abilit<span class=\"_ _2\"></span>y to<span class=\"_ _42\"> </span> vest. The weigh<span class=\"_ _2\"></span>ted average fair <span class=\"_ _2\"></span>value of sha<span class=\"_ _2\"></span>res vested<span class=\"_ _2\"></span> during the<span class=\"_ _2\"></span> year is \u00a36.59.<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>This is de<span class=\"_ _2\"></span>termined b<span class=\"_ _2\"></span>y reference to the<span class=\"_ _42\"> </span> market price at<span class=\"_ _2\"></span> the time of ve<span class=\"_ _2\"></span>sting.<span class=\"_ _42\"> </span> The awards vest o<span class=\"_ _2\"></span>ver three year<span class=\"_ _2\"></span>s, with the cost <span class=\"_ _2\"></span>spread over thi<span class=\"_ _2\"></span>s period. The weigh<span class=\"_ _2\"></span>ted avera<span class=\"_ _2\"></span>ge remaining life<span class=\"_ _2\"></span> of the<span class=\"_ _42\"> </span> unvested award<span class=\"_ _2\"></span>s is 1.5 year<span class=\"_ _2\"></span>s.<span class=\"_ _42\"> </span> For further detail<span class=\"_ _2\"></span>s of the SIP and t<span class=\"_ _2\"></span>he DBS, refer<span class=\"_ _2\"></span> to pages <span class=\"ls2\">68</span>-<span class=\"ls2\">69</span>. 5.<span class=\"ls0\"> <span class=\"_ _10\"> </span>Finance costs and in<span class=\"_ _1\"></span>come </span>5<span class=\"_ _42\"> </span>2 weeks 52 weeks ended ended 27 July 28 July 2025 2024 \u00a3000 \u00a3000 Finance costs Interest payable on<span class=\"_ _2\"></span> bank loan<span class=\"_ _2\"></span>s and overdr<span class=\"_ _2\"></span>afts 45,108 48,262 Amortisation of ba<span class=\"_ _2\"></span>nk loan is<span class=\"_ _2\"></span>sue costs (no<span class=\"_ _2\"></span>te 9) 1,382 439<span class=\"ls0\"> </span>Interest payable on<span class=\"_ _2\"></span> swaps 377<span class=\"ls0\"> </span>866<span class=\"ls0\"> </span>Interest payable on<span class=\"_ _2\"></span> asset-finan<span class=\"_ _2\"></span>cing \u2013<span class=\"ff6\"> </span>70<span class=\"ls0\"> </span>Interest payable on<span class=\"_ _2\"></span> private<span class=\"_ _2\"></span> placemen<span class=\"_ _2\"></span>t 2,953 3,284 Finance cost<span class=\"_ _2\"></span>s excluding lea<span class=\"_ _2\"></span>se inter<span class=\"_ _2\"></span>est 49,820 52,921 Interest payable on<span class=\"_ _2\"></span> leases 15,567 14,738 Total finance costs<span class=\"_ _2\"></span> 65,387 67,659 Bank interest re<span class=\"_ _2\"></span>ceivable (1,064) (1,765) Lease interest<span class=\"_ _2\"></span> receivable (307)<span class=\"ls0\"> </span>(267)<span class=\"ls0\"> </span>Total finance inco<span class=\"_ _2\"></span>me (1,371) (2,032) Net finance costs <span class=\"_ _2\"></span>before separa<span class=\"_ _2\"></span>tely disc<span class=\"_ _2\"></span>losed items 64,016 65,627 Separately disclo<span class=\"_ _2\"></span>sed finance<span class=\"_ _2\"></span> costs (note 3) \u2013<span class=\"ff6\"> </span>\u2013<span class=\"ff1\"> </span>Separately disclo<span class=\"_ _2\"></span>sed income<span class=\"_ _2\"></span> (note 3) (9,410) (16,131) (9,410) (16,131) Net finance costs af<span class=\"_ _2\"></span>ter separate<span class=\"_ _2\"></span>ly disclosed<span class=\"_ _2\"></span> items 54,606 49,496 24<span class=\"ff1 fs0 ls0\"> </span>ANNUAL REPORT<span class=\"_ _2\"></span> AND FINAN<span class=\"_ _2\"></span>CIAL STATE<span class=\"_ _2\"></span>MENTS 2025<span class=\"_ _2\"></span><span class=\"ff6\"> </span>J D WETHERS<span class=\"_ _2\"></span>POON PLC <div class=\"c w80 h67 gs11e\"><div class=\"t m0 x0 h3c y3c8 ff8 fs9 fc2 sc0 ls0 ws0\">               <span class=\"_ _2\"></span>                      <span class=\"_ _15\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span><span class=\"ls20\">   </span>NOTES TO THE FINANCIA<span class=\"_ _2\"></span>L STATEM<span class=\"_ _2\"></span>ENTS        <span class=\"_ _2\"></span>                  <span class=\"_ _2\"></span>                             <span class=\"_ _2\"></span>             </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x92 h8e y46c ff6 fs13 fc0 sc0 ls1b ws0\">6.<span class=\"ls0\"> <span class=\"_ _10\"> </span>Taxation </span></div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x92 h8e y52f ff6 fs13 fc0 sc0 ls0 ws0\">(a) <span class=\"_ _16\"> </span>Tax on profit/(loss)<span class=\"_ _1\"></span> on ordinary activiti<span class=\"_ _1\"></span>es </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y531 ff7 fs9 fc0 sc0 ls0 ws0\">The company\u2019s pro<span class=\"_ _2\"></span>fits for the<span class=\"_ _2\"></span> accoun<span class=\"_ _2\"></span>ting <span class=\"ff1\">period are taxed at a<span class=\"_ _2\"></span> rate of<span class=\"_ _2\"></span> 25%, which is the <span class=\"_ _2\"></span>standard rate<span class=\"_ _2\"></span> of corporation <span class=\"_ _2\"></span>tax in the </span></div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y532 ff1 fs9 fc0 sc0 ls0 ws0\">UK. </div></div><div class=\"c w8b ha2 gs163\"><div class=\"t m0 x4a h10 y3a0 ff6 fs6 fc0 sc0 ls0 ws0\">52 weeks </div></div><div class=\"c w8d ha2 gs164\"><div class=\"t m0 x1c h10 y3a0 ff6 fs6 fc0 sc0 ls0 ws0\">52 weeks </div></div><div class=\"c w33 ha2 gs165\"><div class=\"t m0 x4a h10 y3a0 ff6 fs6 fc0 sc0 ls0 ws0\">52 weeks </div></div><div class=\"c w4d ha2 gs166\"><div class=\"t m0 x4a h15 y3a0 ff1 fs6 fc0 sc0 ls1d ws0\">52<span class=\"ls0\"> weeks </span></div></div><div class=\"c w8b ha2 gs167\"><div class=\"t m0 x4a h15 y3a0 ff1 fs6 fc0 sc0 ls1d ws0\">52<span class=\"ls0\"> weeks </span></div></div><div class=\"c w8b ha2 gs168\"><div class=\"t m0 x4a h15 y3a0 ff1 fs6 fc0 sc0 ls1d ws0\">52<span class=\"ls0\"> weeks </span></div></div><div class=\"c w8b ha2 gs169\"><div class=\"t m0 x2a h10 y3a0 ff6 fs6 fc0 sc0 ls0 ws0\">ended </div></div><div class=\"c w8d ha2 gs16a\"><div class=\"t m0 x50 h10 y3a0 ff6 fs6 fc0 sc0 ls0 ws0\">ended </div></div><div class=\"c w33 ha2 gs16b\"><div class=\"t m0 x2a h10 y3a0 ff6 fs6 fc0 sc0 ls0 ws0\">ended </div></div><div class=\"c w4d ha2 gs16c\"><div class=\"t m0 x32 h15 y3a0 ff1 fs6 fc0 sc0 ls0 ws0\">ended </div></div><div class=\"c w8b ha2 gs16d\"><div class=\"t m0 x32 h15 y3a0 ff1 fs6 fc0 sc0 ls0 ws0\">ended </div></div><div class=\"c w8b ha2 gs16e\"><div class=\"t m0 x32 h15 y3a0 ff1 fs6 fc0 sc0 ls0 ws0\">ended </div></div><div class=\"c w8b ha3 gs16f\"><div class=\"t m0 x21 h10 y536 ff6 fs6 fc0 sc0 ls0 ws0\">27 July </div></div><div class=\"c w8d ha3 gs170\"><div class=\"t m0 x21 h10 y536 ff6 fs6 fc0 sc0 ls0 ws0\">27 July </div></div><div class=\"c w33 ha3 gs171\"><div class=\"t m0 x21 h10 y536 ff6 fs6 fc0 sc0 ls0 ws0\">27 July </div></div><div class=\"c w4d ha3 gs172\"><div class=\"t m0 x50 h15 y536 ff1 fs6 fc0 sc0 ls0 ws0\">28 July </div></div><div class=\"c w8b ha3 gs173\"><div class=\"t m0 x50 h15 y536 ff1 fs6 fc0 sc0 ls0 ws0\">28 July </div></div><div class=\"c w8b ha3 gs174\"><div class=\"t m0 x50 h15 y536 ff1 fs6 fc0 sc0 ls0 ws0\">28 July </div></div><div class=\"c w8b ha3 gs16f\"><div class=\"t m0 x12 h10 y4a ff6 fs6 fc0 sc0 ls0 ws0\">2025 </div></div><div class=\"c w8d ha3 gs170\"><div class=\"t m0 x12 h10 y4a ff6 fs6 fc0 sc0 ls0 ws0\">2025 </div></div><div class=\"c w33 ha3 gs171\"><div class=\"t m0 x12 h10 y4a ff6 fs6 fc0 sc0 ls0 ws0\">2025 </div></div><div class=\"c w4d ha3 gs172\"><div class=\"t m0 x12 h15 y4a ff1 fs6 fc0 sc0 ls0 ws0\">2024 </div></div><div class=\"c w8b ha3 gs173\"><div class=\"t m0 x12 h15 y4a ff1 fs6 fc0 sc0 ls0 ws0\">2024 </div></div><div class=\"c w8b ha3 gs174\"><div class=\"t m0 x12 h15 y4a ff1 fs6 fc0 sc0 ls0 ws0\">2024 </div></div><div class=\"c w8b h9e gs175\"><div class=\"t m0 x49 h10 y78 ff6 fs6 fc0 sc0 ls0 ws0\">Before </div></div><div class=\"c w8d h9e gs176\"><div class=\"t m0 x29 h10 y78 ff6 fs6 fc0 sc0 ls0 ws0\">separately<span class=\"_ _1\"></span> </div></div><div class=\"c w33 h9e gs177\"><div class=\"t m0 x56 h10 y78 ff6 fs6 fc0 sc0 ls0 ws0\">After </div></div><div class=\"c w4d h9e gs178\"><div class=\"t m0 x2a h15 y78 ff1 fs6 fc0 sc0 ls0 ws0\">Before </div></div><div class=\"c w8b h9e gs179\"><div class=\"t m0 x35 h15 y78 ff1 fs6 fc0 sc0 ls0 ws0\">separately </div></div><div class=\"c w8b h9e gs17a\"><div class=\"t m0 x7b h15 y78 ff1 fs6 fc0 sc0 ls0 ws0\">After </div></div><div class=\"c w8b ha2 gs17b\"><div class=\"t m0 x29 h10 y78 ff6 fs6 fc0 sc0 ls0 ws0\">separately </div></div><div class=\"c w8d ha2 gs17c\"><div class=\"t m0 x35 h10 y78 ff6 fs6 fc0 sc0 ls0 ws0\">disclosed </div></div><div class=\"c w33 ha2 gs17d\"><div class=\"t m0 x29 h10 y78 ff6 fs6 fc0 sc0 ls0 ws0\">separately </div></div><div class=\"c w4d ha2 gs17e\"><div class=\"t m0 x35 h15 y78 ff1 fs6 fc0 sc0 ls0 ws0\">separately </div></div><div class=\"c w8b ha2 gs17f\"><div class=\"t m0 x60 h15 y78 ff1 fs6 fc0 sc0 ls0 ws0\">disclosed </div></div><div class=\"c w8b ha2 gs180\"><div class=\"t m0 x35 h15 y78 ff1 fs6 fc0 sc0 ls0 ws0\">separately </div></div><div class=\"c w8b ha2 gs181\"><div class=\"t m0 x35 h10 y78 ff6 fs6 fc0 sc0 ls0 ws0\">disclosed </div></div><div class=\"c w8d ha2 gs182\"><div class=\"t m0 x32 h10 y78 ff6 fs6 fc0 sc0 ls0 ws0\">items </div></div><div class=\"c w33 ha2 gs183\"><div class=\"t m0 x35 h10 y78 ff6 fs6 fc0 sc0 ls0 ws0\">disclosed </div></div><div class=\"c w4d ha2 gs184\"><div class=\"t m0 x60 h15 y78 ff1 fs6 fc0 sc0 ls0 ws0\">disclosed </div></div><div class=\"c w8b ha2 gs185\"><div class=\"t m0 x56 h15 y78 ff1 fs6 fc0 sc0 ls0 ws0\">items </div></div><div class=\"c w8b ha2 gs186\"><div class=\"t m0 x60 h15 y78 ff1 fs6 fc0 sc0 ls0 ws0\">disclosed </div></div><div class=\"c w8b ha2 gs187\"><div class=\"t m0 x2b h10 y3a0 ff6 fs6 fc0 sc0 ls0 ws0\">items </div></div><div class=\"c w8d ha2 gs188\"><div class=\"t m0 x4b h10 y3a0 ff6 fs6 fc0 sc0 ls0 ws0\">(note 3) </div></div><div class=\"c w33 ha2 gs189\"><div class=\"t m0 x2b h10 y3a0 ff6 fs6 fc0 sc0 ls0 ws0\">items </div></div><div class=\"c w4d ha2 gs18a\"><div class=\"t m0 x56 h15 y3a0 ff1 fs6 fc0 sc0 ls0 ws0\">items </div></div><div class=\"c w8b ha2 gs18b\"><div class=\"t m0 x21 h15 y3a0 ff1 fs6 fc0 sc0 ls0 ws0\">(note 3) </div></div><div class=\"c w8b ha2 gs18c\"><div class=\"t m0 x56 h15 y3a0 ff1 fs6 fc0 sc0 ls0 ws0\">Items </div></div><div class=\"c w8b ha2 gs18d\"><div class=\"t m0 x12 h10 y3a0 ff6 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c w8d ha2 gs18e\"><div class=\"t m0 x12 h10 y3a0 ff6 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c w33 ha2 gs18f\"><div class=\"t m0 x12 h10 y3a0 ff6 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c w4d ha2 gs190\"><div class=\"t m0 x12 h15 y3a0 ff1 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c w8b ha2 gs191\"><div class=\"t m0 x12 h15 y3a0 ff1 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c w8b ha2 gs192\"><div class=\"t m0 x12 h15 y3a0 ff1 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c w8a h90 gs193\"><div class=\"t m0 x6 h17 ya6 ff6 fs9 fc0 sc0 ls0 ws0\">Taken through inco<span class=\"_ _2\"></span>me sta<span class=\"_ _2\"></span>tement </div></div><div class=\"c w8a ha4 gs194\"><div class=\"t m0 x6 h18 ya6 ff1 fs9 fc0 sc0 ls0 ws0\">Current tax: </div></div><div class=\"c w8a h90 gs195\"><div class=\"t m0 x6 h18 y26a ff1 fs9 fc0 sc0 ls0 ws0\">Current tax charge<span class=\"_ _2\"></span> </div></div><div class=\"c w8b h90 gs196\"><div class=\"t m0 x7c h17 y26a ff6 fs9 fc0 sc0 ls0 ws0\">11,<span class=\"ls2\">823</span> </div></div><div class=\"c w8f h90 gs197\"><div class=\"t m0 x7c h17 y26a ff6 fs9 fc0 sc0 ls2 ws0\">11,355<span class=\"ls0\"> </span></div></div><div class=\"c w33 h90 gs198\"><div class=\"t m0 x7c h17 y26a ff6 fs9 fc0 sc0 ls0 ws0\">23,178 </div></div><div class=\"c w4d h90 gs199\"><div class=\"t m0 x2a h18 y26a ff1 fs9 fc0 sc0 ls0 ws0\">2,901 </div></div><div class=\"c w8b h90 gs19a\"><div class=\"t m0 x7c h18 y26a ff1 fs9 fc0 sc0 ls0 ws0\">12,406 </div></div><div class=\"c w8b h90 gs19b\"><div class=\"t m0 x7c h18 y26a ff1 fs9 fc0 sc0 ls0 ws0\">15,307 </div></div><div class=\"c w8a h87 gs19c\"><div class=\"t m0 x6 h18 ya6 ff1 fs9 fc0 sc0 ls0 ws0\">Previous period adju<span class=\"_ _2\"></span>stment </div></div><div class=\"c w8b h87 gs19d\"><div class=\"t m0 x52 h17 ya6 ff6 fs9 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w8f h87 gs19e\"><div class=\"t m0 x1b h17 ya6 ff6 fs9 fc0 sc0 ls2 ws0\">216<span class=\"ls0\"> </span></div></div><div class=\"c w33 h87 gs19f\"><div class=\"t m0 x1b h17 ya6 ff6 fs9 fc0 sc0 ls2 ws0\">216<span class=\"ls0\"> </span></div></div><div class=\"c w4d h87 gs1a0\"><div class=\"t m0 x2e h18 ya6 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c w8b h87 gs1a1\"><div class=\"t m0 x4b h18 ya6 ff1 fs9 fc0 sc0 ls0 ws0\">(3,043) </div></div><div class=\"c w8b h87 gs1a2\"><div class=\"t m0 x4b h18 ya6 ff1 fs9 fc0 sc0 ls0 ws0\">(3,043) </div></div><div class=\"c w8a h90 gs1a3\"><div class=\"t m0 x6 h18 ya6 ff1 fs9 fc0 sc0 ls0 ws0\">Total current tax </div></div><div class=\"c w8b h90 gs1a4\"><div class=\"t m0 x7c h17 ya6 ff6 fs9 fc0 sc0 ls0 ws0\">11,<span class=\"ls2\">823</span> </div></div><div class=\"c w8f h90 gs1a5\"><div class=\"t m0 x7c h17 ya6 ff6 fs9 fc0 sc0 ls2 ws0\">11,571<span class=\"ls0\"> </span></div></div><div class=\"c w33 h90 gs1a6\"><div class=\"t m0 x7c h17 ya6 ff6 fs9 fc0 sc0 ls0 ws0\">23,394 </div></div><div class=\"c w4d h90 gs1a7\"><div class=\"t m0 x2a h18 ya6 ff1 fs9 fc0 sc0 ls0 ws0\">2,901 </div></div><div class=\"c w8b h90 gs1a8\"><div class=\"t m0 x2a h18 ya6 ff1 fs9 fc0 sc0 ls0 ws0\">9,363 </div></div><div class=\"c w8b h90 gs1a9\"><div class=\"t m0 x7c h18 ya6 ff1 fs9 fc0 sc0 ls0 ws0\">12,264 </div></div><div class=\"c w8a h87 gs1aa\"><div class=\"t m0 x6 h18 ya6 ff1 fs9 fc0 sc0 ls0 ws0\">Deferred tax: </div></div><div class=\"c w8a h90 gs1ab\"><div class=\"t m0 x6 h18 ya6 ff1 fs9 fc0 sc0 ls0 ws0\">Origination and re<span class=\"_ _2\"></span>versal of<span class=\"_ _2\"></span> temporary differ<span class=\"_ _2\"></span>ences </div></div><div class=\"c w8b h90 gs1ac\"><div class=\"t m0 x7c h17 ya6 ff6 fs9 fc0 sc0 ls0 ws0\">12,0<span class=\"ls2\">53</span> </div></div><div class=\"c w8f h90 gs1ad\"><div class=\"t m0 x4a h17 ya6 ff6 fs9 fc0 sc0 ls0 ws0\">(12,578) </div></div><div class=\"c w33 h90 gs1ae\"><div class=\"t m0 x32 h17 ya6 ff6 fs9 fc0 sc0 ls0 ws0\">(<span class=\"ls2\">52</span>5) </div></div><div class=\"c w4d h90 gs1af\"><div class=\"t m0 x7c h18 ya6 ff1 fs9 fc0 sc0 ls0 ws0\">12,460 </div></div><div class=\"c w8b h90 gs1b0\"><div class=\"t m0 x4a h18 ya6 ff1 fs9 fc0 sc0 ls0 ws0\">(13,164) </div></div><div class=\"c w8b h90 gs1b1\"><div class=\"t m0 x32 h18 ya6 ff1 fs9 fc0 sc0 lsa ws0\">(704)<span class=\"ls0\"> </span></div></div><div class=\"c w8a h90 gs1b2\"><div class=\"t m0 x6 h18 ya6 ff1 fs9 fc0 sc0 ls0 ws0\">Previous period de<span class=\"_ _2\"></span>ferred tax <span class=\"_ _2\"></span>credit </div></div><div class=\"c w8b h90 gs1b3\"><div class=\"t m0 x52 h17 ya6 ff6 fs9 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w8f h90 gs1b4\"><div class=\"t m0 x4b h17 ya6 ff6 fs9 fc0 sc0 ls0 ws0\">(1,518) </div></div><div class=\"c w33 h90 gs1b5\"><div class=\"t m0 x4b h17 ya6 ff6 fs9 fc0 sc0 ls0 ws0\">(1,518) </div></div><div class=\"c w4d h90 gs1b6\"><div class=\"t m0 x2e h18 ya6 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c w8b h90 gs1b7\"><div class=\"t m0 x1b h18 ya6 ff1 fs9 fc0 sc0 ls2 ws0\">275<span class=\"ls0\"> </span></div></div><div class=\"c w8b h90 gs1b8\"><div class=\"t m0 x1b h18 ya6 ff1 fs9 fc0 sc0 ls2 ws0\">275<span class=\"ls0\"> </span></div></div><div class=\"c w8a h90 gs1b9\"><div class=\"t m0 x6 h18 y26a ff1 fs9 fc0 sc0 ls0 ws0\">Total deferred<span class=\"_ _2\"></span> tax </div></div><div class=\"c w8b h90 gs1ba\"><div class=\"t m0 x7c h17 y26a ff6 fs9 fc0 sc0 ls2 ws0\">12,053<span class=\"ls0\"> </span></div></div><div class=\"c w8f h90 gs1bb\"><div class=\"t m0 x4a h17 y26a ff6 fs9 fc0 sc0 ls0 ws0\">(14,096) </div></div><div class=\"c w33 h90 gs1bc\"><div class=\"t m0 x4b h17 y26a ff6 fs9 fc0 sc0 ls0 ws0\">(2,043) </div></div><div class=\"c w4d h90 gs1bd\"><div class=\"t m0 x7c h18 y26a ff1 fs9 fc0 sc0 ls0 ws0\">12,460 </div></div><div class=\"c w8b h90 gs1be\"><div class=\"t m0 x4a h18 y26a ff1 fs9 fc0 sc0 ls0 ws0\">(12,889) </div></div><div class=\"c w8b h90 gs1bf\"><div class=\"t m0 x32 h18 y26a ff1 fs9 fc0 sc0 lsa ws0\">(429)<span class=\"ls0\"> </span></div></div><div class=\"c w8a h1d gs1c0\"><div class=\"t m0 x6 h17 y3b5 ff6 fs9 fc0 sc0 ls0 ws0\">Tax charge </div></div><div class=\"c w8b h1d gs1c1\"><div class=\"t m0 x7c h17 y3b5 ff6 fs9 fc0 sc0 ls2 ws0\">23,87<span class=\"ls0\">6 </span></div></div><div class=\"c w8f h1d gs1c2\"><div class=\"t m0 x4b h17 y3b5 ff6 fs9 fc0 sc0 lsa ws0\">(2,<span class=\"ls2\">525<span class=\"ls0\">) </span></span></div></div><div class=\"c w33 h1d gs1c3\"><div class=\"t m0 x7c h17 y3b5 ff6 fs9 fc0 sc0 ls0 ws0\">21,351 </div></div><div class=\"c w4d h1d gs1c4\"><div class=\"t m0 x7c h18 y3b5 ff1 fs9 fc0 sc0 ls0 ws0\">15,361 </div></div><div class=\"c w8b h1d gs1c5\"><div class=\"t m0 x4b h18 y3b5 ff1 fs9 fc0 sc0 ls0 ws0\">(3,526) </div></div><div class=\"c w8b h1d gs1c6\"><div class=\"t m0 x7c h18 y3b5 ff1 fs9 fc0 sc0 ls0 ws0\">11,835 </div></div><div class=\"c w8b ha5 gs1c7\"><div class=\"t m0 x4a h10 y548 ff6 fs6 fc0 sc0 ls0 ws0\">52 weeks </div></div><div class=\"c w8d ha5 gs1c8\"><div class=\"t m0 x1c h10 y548 ff6 fs6 fc0 sc0 ls0 ws0\">52 weeks </div></div><div class=\"c w33 ha5 gs1c9\"><div class=\"t m0 x4a h10 y548 ff6 fs6 fc0 sc0 ls0 ws0\">52 weeks </div></div><div class=\"c w4d ha5 gs1ca\"><div class=\"t m0 x4a h15 y548 ff1 fs6 fc0 sc0 ls1d ws0\">52<span class=\"ls0\"> weeks </span></div></div><div class=\"c w8b ha5 gs1cb\"><div class=\"t m0 x4a h15 y548 ff1 fs6 fc0 sc0 ls1d ws0\">52<span class=\"ls0\"> weeks </span></div></div><div class=\"c w8b ha5 gs1cc\"><div class=\"t m0 x4a h15 y548 ff1 fs6 fc0 sc0 ls1d ws0\">52<span class=\"ls0\"> weeks </span></div></div><div class=\"c w8b ha2 gs1cd\"><div class=\"t m0 x2a h10 y3a0 ff6 fs6 fc0 sc0 ls0 ws0\">ended </div></div><div class=\"c w8d ha2 gs1ce\"><div class=\"t m0 x50 h10 y3a0 ff6 fs6 fc0 sc0 ls0 ws0\">ended </div></div><div class=\"c w33 ha2 gs1cf\"><div class=\"t m0 x2a h10 y3a0 ff6 fs6 fc0 sc0 ls0 ws0\">ended </div></div><div class=\"c w4d ha2 gs1d0\"><div class=\"t m0 x32 h15 y3a0 ff1 fs6 fc0 sc0 ls0 ws0\">ended </div></div><div class=\"c w8b ha2 gs1d1\"><div class=\"t m0 x32 h15 y3a0 ff1 fs6 fc0 sc0 ls0 ws0\">ended </div></div><div class=\"c w8b ha2 gs1d2\"><div class=\"t m0 x2a h15 y3a0 ff1 fs6 fc0 sc0 ls0 ws0\">Ended </div></div><div class=\"c w8b ha3 gs1d3\"><div class=\"t m0 x21 h10 y536 ff6 fs6 fc0 sc0 ls0 ws0\">27 July </div></div><div class=\"c w8d ha3 gs1d4\"><div class=\"t m0 x21 h10 y536 ff6 fs6 fc0 sc0 ls0 ws0\">27 July </div></div><div class=\"c w33 ha3 gs1d5\"><div class=\"t m0 x21 h10 y536 ff6 fs6 fc0 sc0 ls0 ws0\">27 July </div></div><div class=\"c w4d ha3 gs1d6\"><div class=\"t m0 x50 h15 y536 ff1 fs6 fc0 sc0 ls0 ws0\">28 July </div></div><div class=\"c w8b ha3 gs1d7\"><div class=\"t m0 x50 h15 y536 ff1 fs6 fc0 sc0 ls0 ws0\">28 July </div></div><div class=\"c w8b ha3 gs1d8\"><div class=\"t m0 x50 h15 y536 ff1 fs6 fc0 sc0 ls0 ws0\">28 July </div></div><div class=\"c w8b ha3 gs1d3\"><div class=\"t m0 x12 h10 y4a ff6 fs6 fc0 sc0 ls0 ws0\">2025 </div></div><div class=\"c w8d ha3 gs1d4\"><div class=\"t m0 x12 h10 y4a ff6 fs6 fc0 sc0 ls0 ws0\">2025 </div></div><div class=\"c w33 ha3 gs1d5\"><div class=\"t m0 x12 h10 y4a ff6 fs6 fc0 sc0 ls0 ws0\">2025 </div></div><div class=\"c w4d ha3 gs1d6\"><div class=\"t m0 x12 h15 y4a ff1 fs6 fc0 sc0 ls0 ws0\">2024 </div></div><div class=\"c w8b ha3 gs1d7\"><div class=\"t m0 x12 h15 y4a ff1 fs6 fc0 sc0 ls0 ws0\">2024 </div></div><div class=\"c w8b ha3 gs1d8\"><div class=\"t m0 x12 h15 y4a ff1 fs6 fc0 sc0 ls0 ws0\">2024 </div></div><div class=\"c w8b h9e gs1d9\"><div class=\"t m0 x49 h10 y78 ff6 fs6 fc0 sc0 ls0 ws0\">Before </div></div><div class=\"c w8d h9e gs1da\"><div class=\"t m0 x29 h10 y78 ff6 fs6 fc0 sc0 ls0 ws0\">separately<span class=\"_ _1\"></span> </div></div><div class=\"c w33 h9e gs1db\"><div class=\"t m0 x56 h10 y78 ff6 fs6 fc0 sc0 ls0 ws0\">After </div></div><div class=\"c w4d h9e gs1dc\"><div class=\"t m0 x2a h15 y78 ff1 fs6 fc0 sc0 ls0 ws0\">Before </div></div><div class=\"c w8b h9e gs1dd\"><div class=\"t m0 x35 h15 y78 ff1 fs6 fc0 sc0 ls0 ws0\">separately </div></div><div class=\"c w8b h9e gs1de\"><div class=\"t m0 x7b h15 y78 ff1 fs6 fc0 sc0 ls0 ws0\">After </div></div><div class=\"c w8b ha2 gs1df\"><div class=\"t m0 x29 h10 y78 ff6 fs6 fc0 sc0 ls0 ws0\">separately </div></div><div class=\"c w8d ha2 gs1e0\"><div class=\"t m0 x35 h10 y78 ff6 fs6 fc0 sc0 ls0 ws0\">disclosed </div></div><div class=\"c w33 ha2 gs1e1\"><div class=\"t m0 x29 h10 y78 ff6 fs6 fc0 sc0 ls0 ws0\">separately </div></div><div class=\"c w4d ha2 gs1e2\"><div class=\"t m0 x35 h15 y78 ff1 fs6 fc0 sc0 ls0 ws0\">separately </div></div><div class=\"c w8b ha2 gs1e3\"><div class=\"t m0 x60 h15 y78 ff1 fs6 fc0 sc0 ls0 ws0\">disclosed </div></div><div class=\"c w8b ha2 gs1e4\"><div class=\"t m0 x35 h15 y78 ff1 fs6 fc0 sc0 ls0 ws0\">separately </div></div><div class=\"c w8b ha2 gs1e5\"><div class=\"t m0 x35 h10 y78 ff6 fs6 fc0 sc0 ls0 ws0\">disclosed </div></div><div class=\"c w8d ha2 gs1e6\"><div class=\"t m0 x32 h10 y78 ff6 fs6 fc0 sc0 ls0 ws0\">items </div></div><div class=\"c w33 ha2 gs1e7\"><div class=\"t m0 x35 h10 y78 ff6 fs6 fc0 sc0 ls0 ws0\">disclosed </div></div><div class=\"c w4d ha2 gs1e8\"><div class=\"t m0 x60 h15 y78 ff1 fs6 fc0 sc0 ls0 ws0\">disclosed </div></div><div class=\"c w8b ha2 gs1e9\"><div class=\"t m0 x56 h15 y78 ff1 fs6 fc0 sc0 ls0 ws0\">items </div></div><div class=\"c w8b ha2 gs1ea\"><div class=\"t m0 x60 h15 y78 ff1 fs6 fc0 sc0 ls0 ws0\">disclosed </div></div><div class=\"c w8b ha2 gs1eb\"><div class=\"t m0 x2b h10 y3a0 ff6 fs6 fc0 sc0 ls0 ws0\">items </div></div><div class=\"c w8f ha2 gs1ec\"><div class=\"t m0 x4b h10 y3a0 ff6 fs6 fc0 sc0 ls0 ws0\">(note 3) </div></div><div class=\"c w33 ha2 gs1ed\"><div class=\"t m0 x2b h10 y3a0 ff6 fs6 fc0 sc0 ls0 ws0\">items </div></div><div class=\"c w4d ha2 gs1ee\"><div class=\"t m0 x56 h15 y3a0 ff1 fs6 fc0 sc0 ls0 ws0\">items </div></div><div class=\"c w8b ha2 gs1ef\"><div class=\"t m0 x21 h15 y3a0 ff1 fs6 fc0 sc0 ls0 ws0\">(note 3) </div></div><div class=\"c w8b ha2 gs1f0\"><div class=\"t m0 x56 h15 y3a0 ff1 fs6 fc0 sc0 ls0 ws0\">items </div></div><div class=\"c w8b ha2 gs1f1\"><div class=\"t m0 x12 h10 y3a0 ff6 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c w8d ha2 gs1f2\"><div class=\"t m0 x12 h10 y3a0 ff6 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c w33 ha2 gs1f3\"><div class=\"t m0 x12 h10 y3a0 ff6 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c w4d ha2 gs1f4\"><div class=\"t m0 x12 h15 y3a0 ff1 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c w8b ha2 gs1f5\"><div class=\"t m0 x12 h15 y3a0 ff1 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c w8b ha2 gs1f6\"><div class=\"t m0 x12 h15 y3a0 ff1 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c w8a h90 gs1f7\"><div class=\"t m0 x6 h17 ya6 ff6 fs9 fc0 sc0 ls0 ws0\">Taken through e<span class=\"_ _2\"></span>quity </div></div><div class=\"c w8a h90 gs1f8\"><div class=\"t m0 x6 h18 ya6 ff1 fs9 fc0 sc0 ls0 ws0\">Current tax </div></div><div class=\"c w8b h90 gs1f9\"><div class=\"t m0 x7b h17 ya6 ff6 fs9 fc0 sc0 lsa ws0\">(7<span class=\"ls0\">9) </span></div></div><div class=\"c w8d h90 gs1fa\"><div class=\"t m0 x52 h17 ya6 ff6 fs9 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w33 h90 gs1fb\"><div class=\"t m0 x7b h17 ya6 ff6 fs9 fc0 sc0 lsa ws0\">(7<span class=\"ls0\">9) </span></div></div><div class=\"c w4d h90 gs1fc\"><div class=\"t m0 x7b h18 ya6 ff1 fs9 fc0 sc0 lsa ws0\">(52)<span class=\"ls0\"> </span></div></div><div class=\"c w8b h90 gs1fd\"><div class=\"t m0 x2e h18 ya6 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c w8b h90 gs1fe\"><div class=\"t m0 x7b h18 ya6 ff1 fs9 fc0 sc0 lsa ws0\">(52)<span class=\"ls0\"> </span></div></div><div class=\"c w8a h90 gs1ff\"><div class=\"t m0 x6 h18 y26a ff1 fs9 fc0 sc0 ls0 ws0\">Deferred tax </div></div><div class=\"c w8b h90 gs200\"><div class=\"t m0 x32 h17 y26a ff6 fs9 fc0 sc0 lsa ws0\">(234)<span class=\"ls0\"> </span></div></div><div class=\"c w8d h90 gs201\"><div class=\"t m0 x52 h17 y26a ff6 fs9 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w33 h90 gs202\"><div class=\"t m0 x32 h17 y26a ff6 fs9 fc0 sc0 lsa ws0\">(234)<span class=\"ls0\"> </span></div></div><div class=\"c w4d h90 gs203\"><div class=\"t m0 x32 h18 y26a ff1 fs9 fc0 sc0 lsa ws0\">(235)<span class=\"ls0\"> </span></div></div><div class=\"c w8b h90 gs204\"><div class=\"t m0 x2e h18 y26a ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c w8b h90 gs205\"><div class=\"t m0 x32 h18 y26a ff1 fs9 fc0 sc0 lsa ws0\">(235)<span class=\"ls0\"> </span></div></div><div class=\"c w8a h1d gs206\"><div class=\"t m0 x6 h17 y3b5 ff6 fs9 fc0 sc0 ls0 ws0\">Tax credit </div></div><div class=\"c w8b h1d gs207\"><div class=\"t m0 x32 h17 y3b5 ff6 fs9 fc0 sc0 lsa ws0\">(31<span class=\"ls0\">3) </span></div></div><div class=\"c w8d h1d gs208\"><div class=\"t m0 x52 h17 y3b5 ff6 fs9 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w33 h1d gs209\"><div class=\"t m0 x32 h17 y3b5 ff6 fs9 fc0 sc0 lsa ws0\">(31<span class=\"ls0\">3) </span></div></div><div class=\"c w4d h1d gs20a\"><div class=\"t m0 x32 h18 y3b5 ff1 fs9 fc0 sc0 lsa ws0\">(287)<span class=\"ls0\"> </span></div></div><div class=\"c w8b h1d gs20b\"><div class=\"t m0 x2e h18 y3b5 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c w8b h1d gs20c\"><div class=\"t m0 x32 h18 y3b5 ff1 fs9 fc0 sc0 lsa ws0\">(287)<span class=\"ls0\"> </span></div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y552 ff1 fs9 fc0 sc0 ls0 ws0\">On 20 June 2023<span class=\"_ _2\"></span>, the UK <span class=\"_ _2\"></span>substantively ena<span class=\"_ _2\"></span>cted Pillar<span class=\"_ _2\"></span> Two Model Rul<span class=\"_ _2\"></span>es, effective<span class=\"_ _2\"></span> as from 1 <span class=\"_ _2\"></span>January 2024<span class=\"_ _2\"></span>. The Pillar Two ru<span class=\"_ _2\"></span>les </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y553 ff1 fs9 fc0 sc0 ls0 ws0\">are designed to<span class=\"_ _2\"></span> ensure that large<span class=\"_ _2\"></span> multinational en<span class=\"_ _2\"></span>terprises<span class=\"_ _2\"></span> (meeting cer<span class=\"_ _2\"></span>tain conditions) pa<span class=\"_ _2\"></span>y a minimum level of<span class=\"_ _2\"></span> tax on the </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y120 ff1 fs9 fc0 sc0 ls0 ws0\">income arising<span class=\"_ _2\"></span> in each jurisdi<span class=\"_ _2\"></span>ction w<span class=\"_ _2\"></span>here they operate<span class=\"_ _2\"></span>. </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y554 ff1 fs9 fc0 sc0 ls0 ws0\">For the year ende<span class=\"_ _2\"></span>d 27 July 2025<span class=\"_ _2\"></span> it Is expe<span class=\"_ _2\"></span>cted that the <span class=\"_ _2\"></span>safe harbour <span class=\"_ _2\"></span>provisions wi<span class=\"_ _2\"></span>ll apply in all<span class=\"_ _2\"></span> territories <span class=\"_ _2\"></span>the company operates </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y555 ff1 fs9 fc0 sc0 ls0 ws0\">and the Pillar Tw<span class=\"_ _2\"></span>o tax liabili<span class=\"_ _2\"></span>ty has bee<span class=\"_ _2\"></span>n calculated as n<span class=\"_ _2\"></span>il. The rule<span class=\"_ _2\"></span>s are not e<span class=\"_ _2\"></span>xpected to have<span class=\"_ _2\"></span> a material<span class=\"_ _2\"></span> impact on the<span class=\"_ _2\"></span> comp<span class=\"_ _1\"></span><span class=\"ff7\">any\u2019s </span></div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h8e y556 ff1 fs9 fc0 sc0 ls0 ws0\">tax rate or tax pay<span class=\"_ _2\"></span>ments in the<span class=\"_ _2\"></span> curren<span class=\"_ _2\"></span>t or future period<span class=\"_ _2\"></span>s<span class=\"ff6 fs13\"> <span class=\"_ _14\"> </span></span><span class=\"ff6 fs13\"> </span></div></div><div class=\"c w16 h2e gs11a\"><div class=\"t m0 x6 h2 y96 ff1 fs9 fc0 sc0 ls0 ws0\">J D WETHERS<span class=\"_ _2\"></span>POON PLC <span class=\"fs0\"> </span></div></div><div class=\"c w17 h2e gs11b\"><div class=\"t m0 x13 h2 y96 ff1 fs9 fc0 sc0 ls0 ws0\">ANNUAL REPORT<span class=\"_ _2\"></span> AND FIN<span class=\"_ _2\"></span>ANCIAL STA<span class=\"_ _2\"></span>TEMENTS 2025<span class=\"_ _2\"></span><span class=\"fs0\"> </span></div></div><div class=\"c wb h2e gs11c\"><div class=\"t m0 x1c h2 y96 ff6 fs9 fc0 sc0 ls2 ws0\">25<span class=\"ff1 fs0 ls0\"> </span></div></div><div class=\"c w80 h67 gs11e\"><div class=\"t m0 x0 h3c y3c8 ff8 fs9 fc2 sc0 ls0 ws0\">               <span class=\"_ _2\"></span>                        NOTES TO T<span class=\"_ _2\"></span>HE FINAN<span class=\"_ _2\"></span>CIAL STATEME<span class=\"_ _2\"></span>NTS       <span class=\"_ _2\"></span>                      <span class=\"_ _2\"></span>                             <span class=\"_ _2\"></span>          </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x92 h8e y46c ff6 fs13 fc0 sc0 ls1b ws0\">6.<span class=\"ls0\"> <span class=\"_ _10\"> </span>Taxation (continued)<span class=\"_ _1\"></span> </span></div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x92 h8e y52f ff6 fs13 fc0 sc0 ls21 ws0\">(b)<span class=\"ls0\"> <span class=\"_ _17\"> </span>Reconciliation of the to<span class=\"_ _1\"></span>tal tax charge<span class=\"_ _1\"></span> </span></div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y531 ff1 fs9 fc0 sc0 ls0 ws0\">The taxation char<span class=\"_ _2\"></span>ge <span class=\"ls2\">pre</span>-separately di<span class=\"_ _2\"></span>sclosed items<span class=\"_ _2\"></span>, for the 52 weeks ende<span class=\"_ _2\"></span>d 27 July 2025<span class=\"_ _2\"></span>, is based on<span class=\"_ _2\"></span> the profit before ta<span class=\"_ _2\"></span>x of </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y532 ff1 fs9 fc0 sc0 ls0 ws0\">\u00a381.4 million and <span class=\"_ _2\"></span>the estimated<span class=\"_ _2\"></span> effective tax rate for <span class=\"_ _2\"></span>the 52 wee<span class=\"_ _2\"></span>ks ende<span class=\"_ _2\"></span>d 27 July 2025 of 29.3%<span class=\"_ _2\"></span> (July 2<span class=\"_ _2\"></span>024: 20.8%). This </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y2a ff1 fs9 fc0 sc0 ls0 ws0\">comprises of a <span class=\"_ _2\"></span>current tax ra<span class=\"_ _2\"></span>te of 14.5% (Jul<span class=\"_ _2\"></span>y 2024: 3.9%) and a<span class=\"_ _2\"></span> defer<span class=\"_ _2\"></span>red tax charge of<span class=\"_ _2\"></span> 14.8% (July 20<span class=\"_ _2\"></span>24: 16.9% charge)<span class=\"_ _2\"></span>. </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y558 ff1 fs9 fc0 sc0 ls0 ws0\">The current ta<span class=\"_ _2\"></span>x rate is lower <span class=\"_ _2\"></span>than the UK <span class=\"_ _2\"></span>standard weighted<span class=\"_ _2\"></span> average<span class=\"_ _2\"></span> tax rate ow<span class=\"_ _2\"></span>ing to tax lo<span class=\"_ _2\"></span>sses in the <span class=\"_ _2\"></span>period.<span class=\"_ _1\"></span> </div></div><div class=\"c w92 h29 gs20e\"><div class=\"t m0 x7c h10 y270 ff6 fs6 fc0 sc0 ls0 ws0\">52 weeks </div></div><div class=\"c w94 h29 gs20f\"><div class=\"t m0 x7c h10 y270 ff6 fs6 fc0 sc0 ls0 ws0\">52 weeks </div></div><div class=\"c wc h29 gs210\"><div class=\"t m0 x27 h15 y270 ff1 fs6 fc0 sc0 ls1d ws0\">52<span class=\"ls0\"> weeks </span></div></div><div class=\"c wc h29 gs211\"><div class=\"t m0 x27 h15 y270 ff1 fs6 fc0 sc0 ls1d ws0\">52<span class=\"ls0\"> weeks </span></div></div><div class=\"c w92 ha6 gs212\"><div class=\"t m0 x7b h10 y3a0 ff6 fs6 fc0 sc0 ls0 ws0\">ended </div></div><div class=\"c w94 ha6 gs213\"><div class=\"t m0 x7b h10 y3a0 ff6 fs6 fc0 sc0 ls0 ws0\">ended </div></div><div class=\"c wc ha6 gs214\"><div class=\"t m0 x2b h15 y3a0 ff1 fs6 fc0 sc0 ls0 ws0\">ended </div></div><div class=\"c wc ha6 gs215\"><div class=\"t m0 x2b h15 y3a0 ff1 fs6 fc0 sc0 ls0 ws0\">ended </div></div><div class=\"c w92 ha2 gs216\"><div class=\"t m0 x29 h10 y3a0 ff6 fs6 fc0 sc0 ls0 ws0\">27 July 2025<span class=\"_ _1\"></span> </div></div><div class=\"c w94 ha2 gs217\"><div class=\"t m0 x29 h10 y3a0 ff6 fs6 fc0 sc0 ls0 ws0\">27 July 2025<span class=\"_ _1\"></span> </div></div><div class=\"c wc ha2 gs218\"><div class=\"t m0 x6 h15 y3a0 ff1 fs6 fc0 sc0 ls0 ws0\">28 July 2024<span class=\"_ _1\"></span> </div></div><div class=\"c wc ha2 gs219\"><div class=\"t m0 x6 h15 y3a0 ff1 fs6 fc0 sc0 ls0 ws0\">28 July 2024<span class=\"_ _1\"></span> </div></div><div class=\"c w92 ha6 gs21a\"><div class=\"t m0 x12 h10 y3a0 ff6 fs6 fc0 sc0 ls0 ws0\">Before </div></div><div class=\"c w94 ha6 gs21b\"><div class=\"t m0 x55 h10 y3a0 ff6 fs6 fc0 sc0 ls0 ws0\">After </div></div><div class=\"c wc ha6 gs21c\"><div class=\"t m0 x32 h15 y3a0 ff1 fs6 fc0 sc0 ls0 ws0\">Before </div></div><div class=\"c wc ha6 gs21d\"><div class=\"t m0 x1b h15 y3a0 ff1 fs6 fc0 sc0 ls0 ws0\">After </div></div><div class=\"c w92 ha6 gs21e\"><div class=\"t m0 x27 h10 y3a0 ff6 fs6 fc0 sc0 ls0 ws0\">separately </div></div><div class=\"c w94 ha6 gs21f\"><div class=\"t m0 x27 h10 y3a0 ff6 fs6 fc0 sc0 ls0 ws0\">separately<span class=\"_ _1\"></span> </div></div><div class=\"c wc ha6 gs220\"><div class=\"t m0 x1c h15 y3a0 ff1 fs6 fc0 sc0 ls0 ws0\">separately </div></div><div class=\"c wc ha6 gs221\"><div class=\"t m0 x1c h15 y3a0 ff1 fs6 fc0 sc0 ls0 ws0\">separately </div></div><div class=\"c w92 ha2 gs222\"><div class=\"t m0 xb h10 y3a0 ff6 fs6 fc0 sc0 ls0 ws0\">disclosed </div></div><div class=\"c w94 ha2 gs223\"><div class=\"t m0 xb h10 y3a0 ff6 fs6 fc0 sc0 ls0 ws0\">disclosed </div></div><div class=\"c wc ha2 gs224\"><div class=\"t m0 x27 h15 y3a0 ff1 fs6 fc0 sc0 ls0 ws0\">disclosed </div></div><div class=\"c wc ha2 gs225\"><div class=\"t m0 x27 h15 y3a0 ff1 fs6 fc0 sc0 ls0 ws0\">disclosed </div></div><div class=\"c w92 h29 gs226\"><div class=\"t m0 x57 h10 y270 ff6 fs6 fc0 sc0 ls0 ws0\">items </div></div><div class=\"c w94 h29 gs227\"><div class=\"t m0 x57 h10 y270 ff6 fs6 fc0 sc0 ls0 ws0\">items </div></div><div class=\"c wc h29 gs228\"><div class=\"t m0 x12 h15 y270 ff1 fs6 fc0 sc0 ls0 ws0\">items </div></div><div class=\"c wc h29 gs229\"><div class=\"t m0 x12 h15 y270 ff1 fs6 fc0 sc0 ls0 ws0\">items </div></div><div class=\"c w92 ha7 gs22a\"><div class=\"t m0 x55 h10 y27d ff6 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c w94 ha7 gs22b\"><div class=\"t m0 x55 h10 y27d ff6 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c wc ha7 gs22c\"><div class=\"t m0 x7b h15 y27d ff1 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c wc ha7 gs22d\"><div class=\"t m0 x7b h15 y27d ff1 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c w91 ha8 gs22e\"><div class=\"t m0 x6 h17 y26a ff6 fs9 fc0 sc0 ls0 ws0\">Profit before tax <span class=\"_ _2\"></span> </div></div><div class=\"c w92 ha8 gs22f\"><div class=\"t m0 x2b h17 y26a ff6 fs9 fc0 sc0 ls0 ws0\">81,445 </div></div><div class=\"c w94 ha8 gs230\"><div class=\"t m0 x2b h17 y26a ff6 fs9 fc0 sc0 ls0 ws0\">89,342 </div></div><div class=\"c wc ha8 gs231\"><div class=\"t m0 x49 h18 y26a ff1 fs9 fc0 sc0 ls0 ws0\">73,875 </div></div><div class=\"c wc ha8 gs232\"><div class=\"t m0 x49 h18 y26a ff1 fs9 fc0 sc0 ls0 ws0\">60,620 </div></div><div class=\"c w91 ha9 gs233\"><div class=\"t m0 x6 h18 y62 ff1 fs9 fc0 sc0 ls0 ws0\">Profit multiplied by<span class=\"_ _2\"></span> the UK stan<span class=\"_ _2\"></span>dard rate of  </div></div><div class=\"c w92 ha9 gs234\"><div class=\"t m0 x2b h17 y62 ff6 fs9 fc0 sc0 ls0 ws0\">20,361 </div></div><div class=\"c w94 ha9 gs235\"><div class=\"t m0 x2b h17 y62 ff6 fs9 fc0 sc0 ls0 ws0\">22,336 </div></div><div class=\"c wc ha9 gs236\"><div class=\"t m0 x49 h18 y62 ff1 fs9 fc0 sc0 ls0 ws0\">18,469 </div></div><div class=\"c wc ha9 gs237\"><div class=\"t m0 x49 h18 y62 ff1 fs9 fc0 sc0 ls0 ws0\">15,155 </div></div><div class=\"c w91 h42 gs238\"><div class=\"t m0 x6 h18 y62 ff1 fs9 fc0 sc0 ls0 ws0\">      corpora<span class=\"_ _2\"></span>tion tax of 25% </div></div><div class=\"c w91 ha9 gs239\"><div class=\"t m0 x6 h18 y62 ff1 fs9 fc0 sc0 ls0 ws0\">Abortive acquisi<span class=\"_ _2\"></span>tion costs and<span class=\"_ _2\"></span> disposals<span class=\"_ _2\"></span>  </div></div><div class=\"c w92 ha9 gs23a\"><div class=\"t m0 x54 h17 y62 ff6 fs9 fc0 sc0 ls2 ws0\">355<span class=\"ls0\"> </span></div></div><div class=\"c w94 ha9 gs23b\"><div class=\"t m0 x54 h17 y62 ff6 fs9 fc0 sc0 ls2 ws0\">355<span class=\"ls0\"> </span></div></div><div class=\"c wc ha9 gs23c\"><div class=\"t m0 x57 h18 y62 ff1 fs9 fc0 sc0 ls2 ws0\">490<span class=\"ls0\"> </span></div></div><div class=\"c wc ha9 gs23d\"><div class=\"t m0 x57 h18 y62 ff1 fs9 fc0 sc0 ls2 ws0\">490<span class=\"ls0\"> </span></div></div><div class=\"c w91 ha9 gs23e\"><div class=\"t m0 x6 h18 y62 ff1 fs9 fc0 sc0 ls0 ws0\">Expenditure not a<span class=\"_ _2\"></span>llowable </div></div><div class=\"c w92 ha9 gs23f\"><div class=\"t m0 x54 h17 y62 ff6 fs9 fc0 sc0 ls2 ws0\">188<span class=\"ls0\"> </span></div></div><div class=\"c w94 ha9 gs240\"><div class=\"t m0 x54 h17 y62 ff6 fs9 fc0 sc0 ls2 ws0\">472<span class=\"ls0\"> </span></div></div><div class=\"c wc ha9 gs241\"><div class=\"t m0 x57 h18 y62 ff1 fs9 fc0 sc0 ls2 ws0\">643<span class=\"ls0\"> </span></div></div><div class=\"c wc ha9 gs242\"><div class=\"t m0 x32 h18 y62 ff1 fs9 fc0 sc0 ls0 ws0\">1,120 </div></div><div class=\"c w91 h51 gs243\"><div class=\"t m0 x6 h18 y78 ff1 fs9 fc0 sc0 ls0 ws0\">Fair value movemen<span class=\"_ _2\"></span>t on SWA<span class=\"_ _2\"></span>P disreg<span class=\"_ _2\"></span>arded for tax </div></div><div class=\"c w94 h51 gs244\"><div class=\"t m0 x32 h17 y78 ff6 fs9 fc0 sc0 ls0 ws0\">(3,175) </div></div><div class=\"c wc h51 gs245\"><div class=\"t m0 x52 h18 y78 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\">  </span></div></div><div class=\"c wc h51 gs246\"><div class=\"t m0 x21 h18 y78 ff1 fs9 fc0 sc0 ls0 ws0\">(4,504)   </div></div><div class=\"c w91 h42 gs247\"><div class=\"t m0 x6 h18 y62 ff1 fs9 fc0 sc0 ls0 ws0\">Other allowable ded<span class=\"_ _2\"></span>uctions  </div></div><div class=\"c w92 h42 gs248\"><div class=\"t m0 x9 h18 y62 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff6\"> </span></div></div><div class=\"c w94 h42 gs249\"><div class=\"t m0 x9 h18 y62 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff6\"> </span></div></div><div class=\"c wc h42 gs24a\"><div class=\"t m0 x1b h18 y62 ff1 fs9 fc0 sc0 lsa ws0\">(18)<span class=\"ls0\"> </span></div></div><div class=\"c wc h42 gs24b\"><div class=\"t m0 x1b h18 y62 ff1 fs9 fc0 sc0 lsa ws0\">(18)<span class=\"ls0\"> </span></div></div><div class=\"c w91 ha9 gs24c\"><div class=\"t m0 x6 h18 y62 ff1 fs9 fc0 sc0 ls0 ws0\">Non-qualifying depr<span class=\"_ _2\"></span>eciation<span class=\"_ _2\"></span> and loss on disposa<span class=\"_ _2\"></span>l </div></div><div class=\"c w92 ha9 gs24d\"><div class=\"t m0 x1b h17 y62 ff6 fs9 fc0 sc0 ls0 ws0\">4,659 </div></div><div class=\"c w94 ha9 gs24e\"><div class=\"t m0 x1b h17 y62 ff6 fs9 fc0 sc0 ls0 ws0\">3,<span class=\"ls2\">36</span>8 </div></div><div class=\"c wc ha9 gs24f\"><div class=\"t m0 x21 h18 y62 ff1 fs9 fc0 sc0 ls0 ws0\">(3,143)  </div></div><div class=\"c wc ha9 gs250\"><div class=\"t m0 x21 h18 y62 ff1 fs9 fc0 sc0 ls0 ws0\">(1,986)         <span class=\"_ _2\"></span>  </div></div><div class=\"c w91 ha9 gs251\"><div class=\"t m0 x6 h18 y62 ff1 fs9 fc0 sc0 ls0 ws0\">Capital gains <span class=\"ff7\">\u2013</span> effe<span class=\"_ _2\"></span>ct of deferre<span class=\"_ _2\"></span>d tax not recogni<span class=\"_ _2\"></span>sed/(effect o<span class=\"_ _2\"></span>f relief) </div></div><div class=\"c w92 ha9 gs252\"><div class=\"t m0 x9 h17 y62 ff6 fs9 fc0 sc0 ls0 ws0\">1 </div></div><div class=\"c w94 ha9 gs253\"><div class=\"t m0 x54 h17 y62 ff6 fs9 fc0 sc0 ls2 ws0\">473<span class=\"ls0\"> </span></div></div><div class=\"c wc ha9 gs254\"><div class=\"t m0 x52 h18 y62 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wc ha9 gs255\"><div class=\"t m0 x32 h18 y62 ff1 fs9 fc0 sc0 ls0 ws0\">2,271 </div></div><div class=\"c w91 ha9 gs256\"><div class=\"t m0 x6 h18 y62 ff1 fs9 fc0 sc0 ls0 ws0\">Share option<span class=\"_ _2\"></span>s and SIPs </div></div><div class=\"c w92 ha9 gs257\"><div class=\"t m0 x32 h17 y62 ff6 fs9 fc0 sc0 ls0 ws0\">(1,832) </div></div><div class=\"c w94 ha9 gs258\"><div class=\"t m0 x32 h17 y62 ff6 fs9 fc0 sc0 ls0 ws0\">(1,832) </div></div><div class=\"c wc ha9 gs259\"><div class=\"t m0 x21 h18 y62 ff1 fs9 fc0 sc0 ls0 ws0\">(1,382) </div></div><div class=\"c wc ha9 gs25a\"><div class=\"t m0 x21 h18 y62 ff1 fs9 fc0 sc0 ls0 ws0\">(1,382) </div></div><div class=\"c w91 ha9 gs25b\"><div class=\"t m0 x6 h18 y62 ff1 fs9 fc0 sc0 ls0 ws0\">Deferred tax on ba<span class=\"_ _2\"></span>lance-sheet-onl<span class=\"_ _2\"></span>y items </div></div><div class=\"c w92 ha9 gs25c\"><div class=\"t m0 x30 h17 y62 ff6 fs9 fc0 sc0 lsa ws0\">(58)<span class=\"ls0\"> </span></div></div><div class=\"c w94 ha9 gs25d\"><div class=\"t m0 x30 h17 y62 ff6 fs9 fc0 sc0 lsa ws0\">(58)<span class=\"ls0\"> </span></div></div><div class=\"c wc ha9 gs25e\"><div class=\"t m0 x1b h18 y62 ff1 fs9 fc0 sc0 lsa ws0\">(56)<span class=\"ls0\"> </span></div></div><div class=\"c wc ha9 gs25f\"><div class=\"t m0 x1b h18 y62 ff1 fs9 fc0 sc0 lsa ws0\">(56)<span class=\"ls0\"> </span></div></div><div class=\"c w91 haa gs260\"><div class=\"t m0 x6 h18 y56a ff1 fs9 fc0 sc0 ls0 ws0\">Effect of differen<span class=\"_ _2\"></span>t tax rate<span class=\"_ _2\"></span>s and unrecogn<span class=\"_ _2\"></span>ised losse<span class=\"_ _2\"></span>s in overseas<span class=\"_ _2\"></span> </div></div><div class=\"c w92 haa gs261\"><div class=\"t m0 x54 h17 y56b ff6 fs9 fc0 sc0 ls2 ws0\">20<span class=\"ls0\">2 </span></div></div><div class=\"c w94 haa gs262\"><div class=\"t m0 x54 h17 y56b ff6 fs9 fc0 sc0 ls2 ws0\">715<span class=\"ls0\"> </span></div></div><div class=\"c wc haa gs263\"><div class=\"t m0 x57 h18 y56b ff1 fs9 fc0 sc0 ls2 ws0\">358 <span class=\"ls0\"> </span></div></div><div class=\"c wc haa gs264\"><div class=\"t m0 x32 h18 y56b ff1 fs9 fc0 sc0 ls0 ws0\">3,513  </div></div><div class=\"c w91 haa gs260\"><div class=\"t m0 x6 h18 y3a0 ff1 fs9 fc0 sc0 ls0 ws0\">companies </div></div><div class=\"c w91 ha9 gs265\"><div class=\"t m0 x6 h18 y62 ff1 fs9 fc0 sc0 ls0 ws0\">Previous year ad<span class=\"_ _2\"></span>justment <span class=\"ff7\">\u2013</span> curre<span class=\"_ _2\"></span>nt tax  </div></div><div class=\"c w92 ha9 gs266\"><div class=\"t m0 x9 h18 y62 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff6\"> </span></div></div><div class=\"c w94 ha9 gs267\"><div class=\"t m0 x54 h17 y62 ff6 fs9 fc0 sc0 ls2 ws0\">216<span class=\"ls0\"> </span></div></div><div class=\"c wc ha9 gs268\"><div class=\"t m0 x52 h18 y62 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\">       </span></div></div><div class=\"c wc ha9 gs269\"><div class=\"t m0 x21 h18 y62 ff1 fs9 fc0 sc0 ls0 ws0\">(3,043)  </div></div><div class=\"c w91 ha9 gs26a\"><div class=\"t m0 x6 h18 y62 ff1 fs9 fc0 sc0 ls0 ws0\">Previous year ad<span class=\"_ _2\"></span>justment <span class=\"ff7\">\u2013</span> defer<span class=\"_ _2\"></span>red tax </div></div><div class=\"c w92 ha9 gs26b\"><div class=\"t m0 x9 h18 y62 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff6\"> </span></div></div><div class=\"c w94 ha9 gs26c\"><div class=\"t m0 x32 h17 y62 ff6 fs9 fc0 sc0 ls0 ws0\">(1,519) </div></div><div class=\"c wc ha9 gs26d\"><div class=\"t m0 x52 h18 y62 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wc ha9 gs26e\"><div class=\"t m0 x57 h18 y62 ff1 fs9 fc0 sc0 ls2 ws0\">275 <span class=\"ls0\"> </span></div></div><div class=\"c w91 ha9 gs26f\"><div class=\"t m0 x6 h18 y62 ff6 fs9 fc0 sc0 ls0 ws0\">Total tax expense<span class=\"_ _2\"></span> reported i<span class=\"_ _2\"></span>n the income sta<span class=\"_ _2\"></span>tement<span class=\"ff1\"> </span></div></div><div class=\"c w92 ha9 gs270\"><div class=\"t m0 x2b h17 y62 ff6 fs9 fc0 sc0 ls2 ws0\">23,876<span class=\"ls0\"> </span></div></div><div class=\"c w94 ha9 gs271\"><div class=\"t m0 x2b h17 y62 ff6 fs9 fc0 sc0 ls0 ws0\">21,351 </div></div><div class=\"c wc ha9 gs272\"><div class=\"t m0 x49 h18 y62 ff1 fs9 fc0 sc0 ls0 ws0\">15,361 </div></div><div class=\"c wc ha9 gs273\"><div class=\"t m0 x49 h18 y62 ff1 fs9 fc0 sc0 ls0 ws0\">11,835 </div></div><div class=\"c w13 h2e gs11a\"><div class=\"t m0 x29 h2 y96 ff6 fs9 fc0 sc0 ls2 ws0\">26<span class=\"ff1 fs0 ls0\"> </span></div></div><div class=\"c w14 h2e gs11f\"><div class=\"t m0 x13 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">ANNUAL REPORT<span class=\"_ _2\"></span> AND FINAN<span class=\"_ _2\"></span>CIAL STATE<span class=\"_ _2\"></span>MENTS 2025<span class=\"_ _2\"></span><span class=\"ff6\"> </span></div></div><div class=\"c w15 h2e gs120\"><div class=\"t m0 x35 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">J D WETHERS<span class=\"_ _2\"></span>POON PLC </div></div>               <span class=\"_ _2\"></span>                         <span class=\"_ _13\"></span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span>                         <span class=\"_ _2\"></span>    NOTES TO THE FINA<span class=\"_ _2\"></span>NCIAL STATEM<span class=\"_ _2\"></span>ENTS        <span class=\"_ _2\"></span>                  <span class=\"_ _2\"></span>                          <span class=\"_ _2\"></span>                6.<span class=\"ls0\"> <span class=\"_ _10\"> </span>Taxation (continued)<span class=\"_ _1\"></span> </span>(c) <span class=\"_ _16\"> </span>Deferred tax Deferred tax balan<span class=\"_ _2\"></span>ces have be<span class=\"_ _2\"></span>en recogn<span class=\"_ _2\"></span>ised at the rate<span class=\"_ _2\"></span> they are e<span class=\"_ _2\"></span>xpected to re<span class=\"_ _2\"></span>verse. The deferred tax in the balan<span class=\"_ _2\"></span>ce sheet is as follow<span class=\"_ _2\"></span>s:<span class=\"ff6 fs13\"> </span>Other Accelerated tax temporary Interest-rate Deferred tax liabiliti<span class=\"_ _1\"></span>es depreciation differences swap Total \u00a3000 \u00a3000 \u00a3000 \u00a3000 As at 28 July 20<span class=\"_ _2\"></span>24 51,775 6,056 10,562 68,393 Previous year mo<span class=\"_ _2\"></span>vement po<span class=\"_ _2\"></span>sted to the in<span class=\"_ _2\"></span>come state<span class=\"_ _2\"></span>ment 760<span class=\"ls0\"> </span>1 - 76<span class=\"ls0\">1 </span>Movement during <span class=\"_ _2\"></span>year posted <span class=\"_ _2\"></span>to the income<span class=\"_ _2\"></span> statement 9,383<span class=\"ls0\"> </span>257<span class=\"ls0\"> </span>(12,578) (2,<span class=\"ls2\">938<span class=\"ls0\">) </span></span>Reclassification<span class=\"_ _2\"></span> - - 2,016 2,016 At <span class=\"ls0\">27 July 2025 </span>61,918 6,314 - 68,232<span class=\"ls0\"> </span>Tax losses and<span class=\"_ _1\"></span> Other Share-based interest capacity temporary Deferred tax asse<span class=\"_ _1\"></span>ts payments carried forward<span class=\"_ _1\"></span> differences <span class=\"_ _1\"></span> Total \u00a3000 \u00a3000 \u00a3000 As at 28 July 20<span class=\"_ _2\"></span>24 2,193 1,060 5,653 8,906 Previous year mo<span class=\"_ _2\"></span>vement po<span class=\"_ _2\"></span>sted to the in<span class=\"_ _2\"></span>come state<span class=\"_ _2\"></span>ment - 1,738 542<span class=\"ls0\"> </span>2,280 Movement during <span class=\"_ _2\"></span>year posted <span class=\"_ _2\"></span>to the income<span class=\"_ _2\"></span> statement 104<span class=\"ls0\"> </span>(2,797) 278<span class=\"ls0\"> </span>(2,415) Movement during <span class=\"_ _2\"></span>year posted <span class=\"_ _2\"></span>to equity 234<span class=\"ls0\"> </span>- - 234<span class=\"ls0\"> </span>Reclassification<span class=\"_ _2\"></span> - - 2,016 2,016 At <span class=\"ls2\">27<span class=\"ls0\"> July 2025 </span></span>2,531 1 8,489 11,021 The company ha<span class=\"_ _2\"></span>s recognised de<span class=\"_ _2\"></span>ferred<span class=\"_ _2\"></span> tax assets of \u00a311.0 million (2<span class=\"_ _2\"></span>024<span class=\"ls1c\">: \u00a3<span class=\"_ _2\"></span><span class=\"ls0\">8.9 million), whi<span class=\"_ _2\"></span>ch are e<span class=\"_ _2\"></span>xpected to be<span class=\"_ _2\"></span> offset agains<span class=\"_ _2\"></span>t </span></span>future profits. Includ<span class=\"_ _2\"></span>ed within thi<span class=\"_ _2\"></span>s figure, are other <span class=\"_ _2\"></span>temporary dif<span class=\"_ _2\"></span>ferences <span class=\"ls2\">of</span> \u00a36.5 million<span class=\"_ _2\"></span> <span class=\"lsa\">(20</span>24: \u00a35.7 millio<span class=\"_ _2\"></span>n) relating to capital<span class=\"_ _2\"></span> losses capable o<span class=\"_ _2\"></span>f offset aga<span class=\"_ _2\"></span>inst rolled over gains.<span class=\"_ _2\"></span> Deferred tax as<span class=\"_ _2\"></span>sets and liabili<span class=\"_ _2\"></span>ties have bee<span class=\"_ _2\"></span>n offset as<span class=\"_ _2\"></span> follows:<span class=\"ff5 fs0\"> </span>2025 202<span class=\"ls0\">4 </span>\u00a3000 \u00a3000 Deferred tax liabili<span class=\"_ _2\"></span>ties 68,232<span class=\"ls0\"> </span>68,393 Offset against deferr<span class=\"_ _2\"></span>ed tax as<span class=\"_ _2\"></span>sets (11,021) (8,906) Deferred tax<span class=\"_ _2\"></span> liabilities 57,211<span class=\"ls0\"> </span>59,487 Deferred tax as<span class=\"_ _2\"></span>sets 11,021 8,906 Offset against deferr<span class=\"_ _2\"></span>ed tax liabil<span class=\"_ _2\"></span>ities (11,021) (8,906) Deferred tax<span class=\"_ _2\"></span> asset \u2013<span class=\"ff6\"> </span>\u2013<span class=\"ff1\">       </span>As at 27 July 2025<span class=\"_ _2\"></span>, the compan<span class=\"_ _2\"></span>y had a potential defer<span class=\"_ _2\"></span>red tax as<span class=\"_ _2\"></span>set of \u00a39.8 mi<span class=\"_ _2\"></span>llion <span class=\"lsa\">(202</span>4: \u00a35.4 million)<span class=\"_ _2\"></span> relating to capital los<span class=\"_ _2\"></span>ses (gross tax losse<span class=\"_ _2\"></span>s of \u00a322.9 million (<span class=\"_ _2\"></span>2024: \u00a321.6 million))<span class=\"_ _2\"></span> and ta<span class=\"_ _2\"></span>x losses in<span class=\"_ _2\"></span> the Repub<span class=\"_ _2\"></span>lic of Ireland (gross tax<span class=\"_ _2\"></span> losses of \u00a332.3 million <span class=\"lsa\">(20</span>24: \u00a332.6 million<span class=\"_ _2\"></span>)). Both t<span class=\"_ _2\"></span>ypes of loss do not e<span class=\"_ _2\"></span>xpire and<span class=\"_ _2\"></span> will be available <span class=\"_ _2\"></span>to use in<span class=\"_ _2\"></span> future period<span class=\"_ _2\"></span>s indefinitely. <span class=\"_ _2\"></span>A deferred tax as<span class=\"_ _2\"></span>set has not be<span class=\"_ _2\"></span>en recognised<span class=\"_ _2\"></span>, as there is in<span class=\"_ _2\"></span>sufficient c<span class=\"_ _2\"></span>ertainty of reco<span class=\"_ _2\"></span>very. The company ap<span class=\"_ _2\"></span>plies the ex<span class=\"_ _2\"></span>ception to recog<span class=\"_ _2\"></span>nising and di<span class=\"_ _2\"></span>sclosing info<span class=\"_ _2\"></span>rmation about de<span class=\"_ _2\"></span>ferred tax a<span class=\"_ _2\"></span>ssets and liab<span class=\"_ _2\"></span>ilities related<span class=\"_ _2\"></span> to Pillar Two taxes<span class=\"_ _2\"></span>, as provided in<span class=\"_ _2\"></span> the amend<span class=\"_ _2\"></span>ments to IAS 12<span class=\"_ _2\"></span> issued in<span class=\"_ _2\"></span> May 2023<span class=\"_ _2\"></span>.<span class=\"_ _1\"></span><span class=\"ff6 fs13\">  </span>J D WETHERS<span class=\"_ _2\"></span>POON PLC <span class=\"fs0\"> </span>ANNUAL REPORT<span class=\"_ _2\"></span> AND FIN<span class=\"_ _2\"></span>ANCIAL STA<span class=\"_ _2\"></span>TEMENTS 2025<span class=\"_ _2\"></span><span class=\"fs0\"> </span>27<span class=\"ff1 fs0 ls0\"> </span><div class=\"c w80 h67 gs11e\"><div class=\"t m0 x0 h3c y3c8 ff8 fs9 fc2 sc0 ls0 ws0\">               <span class=\"_ _2\"></span>                        NOTES TO T<span class=\"_ _2\"></span>HE FINAN<span class=\"_ _2\"></span>CIAL STATEME<span class=\"_ _2\"></span>NTS       <span class=\"_ _2\"></span>                      <span class=\"_ _2\"></span>                             <span class=\"_ _2\"></span>          </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x92 h8e y46c ff6 fs13 fc0 sc0 ls1b ws0\">7.<span class=\"ls0\"> <span class=\"_ _10\"> </span>Earnings and free cash fl<span class=\"_ _1\"></span>ow per share<span class=\"_ _1\"></span> </span></div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x92 h8e y52f ff6 fs13 fc0 sc0 ls0 ws0\">Weighted average numb<span class=\"_ _1\"></span>er of shares<span class=\"_ _1\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y572 ff1 fs9 fc0 sc0 ls0 ws0\">Basic earning<span class=\"_ _2\"></span>s per share is cal<span class=\"_ _2\"></span>culated by di<span class=\"_ _2\"></span>viding the profi<span class=\"_ _2\"></span>t after tax for the per<span class=\"_ _2\"></span>iod by the we<span class=\"_ _2\"></span>ighted a<span class=\"_ _2\"></span>verag<span class=\"_ _2\"></span>e number of ordinar<span class=\"_ _2\"></span>y </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y573 ff1 fs9 fc0 sc0 ls0 ws0\">shares in issue<span class=\"_ _2\"></span> during the finan<span class=\"_ _2\"></span>cial year of 120,183<span class=\"_ _2\"></span>,464 <span class=\"lsa\">(202</span>4<span class=\"ls1c\">: </span>125<span class=\"_ _2\"></span>,291,770) less the we<span class=\"_ _2\"></span>ighted averag<span class=\"_ _2\"></span>e number<span class=\"_ _2\"></span> of share<span class=\"_ _2\"></span>s held </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y596 ff1 fs9 fc0 sc0 ls0 ws0\">in trust during<span class=\"_ _2\"></span> the financial year of<span class=\"_ _2\"></span> 6,898,529 <span class=\"lsa\">(202</span>4<span class=\"ls1c\">: </span>4<span class=\"_ _2\"></span>,956,072). Sha<span class=\"_ _2\"></span>res held <span class=\"_ _2\"></span>in trust are <span class=\"_ _2\"></span>shares pur<span class=\"_ _2\"></span>chased by the <span class=\"_ _2\"></span>company to </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y597 ff1 fs9 fc0 sc0 ls0 ws0\">satisfy emplo<span class=\"_ _2\"></span>yee share scheme<span class=\"_ _2\"></span>s which have not<span class=\"_ _2\"></span> yet vested. </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y598 ff1 fs9 fc0 sc0 ls0 ws0\">Diluted earnings<span class=\"_ _2\"></span> per share is ca<span class=\"_ _2\"></span>lculated by di<span class=\"_ _2\"></span>viding the profi<span class=\"_ _2\"></span>t/(loss) af<span class=\"_ _2\"></span>ter tax for the<span class=\"_ _2\"></span> period by the<span class=\"_ _2\"></span> weighted<span class=\"_ _2\"></span> average number o<span class=\"_ _2\"></span>f </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y599 ff1 fs9 fc0 sc0 ls0 ws0\">ordinary shares in<span class=\"_ _2\"></span> issue during<span class=\"_ _2\"></span> the finan<span class=\"_ _2\"></span>cial year adju<span class=\"_ _2\"></span>sted for bo<span class=\"_ _2\"></span>th shares held in<span class=\"_ _2\"></span> trust and the<span class=\"_ _2\"></span> effects of<span class=\"_ _2\"></span> potentially dilutive </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y59a ff1 fs9 fc0 sc0 ls0 ws0\">shares. Potential<span class=\"_ _2\"></span>ly dilutive share<span class=\"_ _2\"></span>s are<span class=\"_ _2\"></span> share awards gran<span class=\"_ _2\"></span>ted to empl<span class=\"_ _2\"></span>oyees, not ye<span class=\"_ _2\"></span>t vested, whose share<span class=\"_ _2\"></span> price at grant da<span class=\"_ _2\"></span>te is </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y59b ff1 fs9 fc0 sc0 ls0 ws0\">below that of the a<span class=\"_ _2\"></span>verage mar<span class=\"_ _2\"></span>ket price.  </div></div><div class=\"c wa1 h22 gs2d5\"><div class=\"t m0 x6 h17 y96 ff6 fs9 fc0 sc0 ls0 ws0\">Weighted average<span class=\"_ _2\"></span> number of s<span class=\"_ _2\"></span>hare<span class=\"_ _2\"></span>s </div></div><div class=\"c wa2 h22 gs2d6\"><div class=\"t m0 x12 h10 y292 ff6 fs6 fc0 sc0 ls0 ws0\">52 weeks </div></div><div class=\"c wa3 h22 gs2d7\"><div class=\"t m0 x1b h15 y292 ff1 fs6 fc0 sc0 ls0 ws0\">52 weeks </div></div><div class=\"c wa2 h98 gs2d8\"><div class=\"t m0 x2e h10 y292 ff6 fs6 fc0 sc0 ls0 ws0\">ended </div></div><div class=\"c wa3 h98 gs2d9\"><div class=\"t m0 x52 h15 y292 ff1 fs6 fc0 sc0 ls0 ws0\">ended </div></div><div class=\"c wa2 haf gs2da\"><div class=\"t m0 x30 h10 y292 ff6 fs6 fc0 sc0 ls0 ws0\">27 July </div></div><div class=\"c wa3 haf gs2db\"><div class=\"t m0 x1a h15 y292 ff1 fs6 fc0 sc0 ls0 ws0\">28 July </div></div><div class=\"c wa2 h73 gs2dc\"><div class=\"t m0 x51 h10 y48 ff6 fs6 fc0 sc0 ls0 ws0\">2025 </div></div><div class=\"c wa3 h73 gs2dd\"><div class=\"t m0 x51 h15 y48 ff1 fs6 fc0 sc0 ls0 ws0\">2024 </div></div><div class=\"c wa1 h98 gs2de\"><div class=\"t m0 x6 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">Shares in issue </div></div><div class=\"c wa2 h98 gs2df\"><div class=\"t m0 x49 h10 ya9 ff6 fs6 fc0 sc0 ls0 ws0\">120,183,464 </div></div><div class=\"c wa3 h98 gs2e0\"><div class=\"t m0 x49 h15 ya9 ff1 fs6 fc0 sc0 ls0 ws0\">125,291,770 </div></div><div class=\"c wa1 h22 gs233\"><div class=\"t m0 x6 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">Shares held in <span class=\"_ _2\"></span>trust </div></div><div class=\"c wa2 h22 gs2e1\"><div class=\"t m0 x2a h10 y292 ff6 fs6 fc0 sc0 ls0 ws0\">(6,898,529) </div></div><div class=\"c wa3 h22 gs2e2\"><div class=\"t m0 x2a h15 y292 ff1 fs6 fc0 sc0 ls0 ws0\">(4,956,072) </div></div><div class=\"c wa2 h73 gs2e3\"><div class=\"t m0 x49 h10 y48 ff6 fs6 fc0 sc0 ls0 ws0\">113,284,935 </div></div><div class=\"c wa3 h73 gs2e4\"><div class=\"t m0 x49 h15 y48 ff1 fs6 fc0 sc0 ls0 ws0\">120,335,698 </div></div><div class=\"c wa1 h73 gs2e5\"><div class=\"t m0 x6 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">Shares in issue<span class=\"_ _2\"></span> - basic </div></div><div class=\"c wa1 h22 gs2e6\"><div class=\"t m0 x6 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">Dilutive share<span class=\"_ _2\"></span>s </div></div><div class=\"c wa2 h22 gs2e7\"><div class=\"t m0 x12 h10 y292 ff6 fs6 fc0 sc0 ls0 ws0\">6,489,689 </div></div><div class=\"c wa3 h22 gs2e8\"><div class=\"t m0 x12 h15 y292 ff1 fs6 fc0 sc0 ls0 ws0\">4,693,614 </div></div><div class=\"c wa2 h59 gs2e9\"><div class=\"t m0 x49 h10 y48 ff6 fs6 fc0 sc0 ls0 ws0\">119,774,624 </div></div><div class=\"c wa3 h59 gs2ea\"><div class=\"t m0 x49 h15 y48 ff1 fs6 fc0 sc0 ls0 ws0\">125,029,312 </div></div><div class=\"c wa1 h59 gs2eb\"><div class=\"t m0 x6 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">Shares in issue<span class=\"_ _2\"></span> - diluted </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h17 y5a8 ff6 fs9 fc0 sc0 ls0 ws0\">Earnings per share<span class=\"_ _2\"></span> </div></div><div class=\"c wa4 h98 gs2ec\"><div class=\"t m0 x6 h17 y96 ff6 fs9 fc0 sc0 ls0 ws0\">52 weeks ended<span class=\"_ _2\"></span> 27 July 2025<span class=\"_ _2\"></span> </div></div><div class=\"c w96 h98 gs2ed\"><div class=\"t m0 x32 h15 y4a ff1 fs6 fc0 sc0 ls0 ws0\">Profit/(loss) </div></div><div class=\"c wa5 h98 gs2ee\"><div class=\"t m0 x56 h15 y4a ff1 fs6 fc0 sc0 ls0 ws0\">Basic EPS </div></div><div class=\"c wa6 h98 gs2ef\"><div class=\"t m0 x50 h15 y4a ff1 fs6 fc0 sc0 ls0 ws0\">Diluted EPS<span class=\"_ _1\"></span> </div></div><div class=\"c w96 h59 gs2f0\"><div class=\"t m0 x13 h15 y4a ff1 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c wa5 h59 gs2f1\"><div class=\"t m0 x52 h15 y4a ff1 fs6 fc0 sc0 ls0 ws0\">pence </div></div><div class=\"c wa6 h59 gs2f2\"><div class=\"t m0 x52 h15 y4a ff1 fs6 fc0 sc0 ls0 ws0\">pence </div></div><div class=\"c wa4 h22 gs2f3\"><div class=\"t m0 x6 h17 y96 ff6 fs9 fc0 sc0 ls0 ws0\">Earnings (profit af<span class=\"_ _2\"></span>ter tax)<span class=\"_ _2\"></span> </div></div><div class=\"c w96 h22 gsd8\"><div class=\"t m0 x54 h17 yac ff6 fs9 fc0 sc0 ls0 ws0\">67,991 </div></div><div class=\"c wa5 h22 gs2f4\"><div class=\"t m0 x13 h18 yac ff1 fs9 fc0 sc0 ls0 ws0\">60.0 </div></div><div class=\"c wa6 h22 gs2f5\"><div class=\"t m0 x13 h18 yac ff1 fs9 fc0 sc0 ls0 ws0\">56.8 </div></div><div class=\"c wa4 h22 gs2f6\"><div class=\"t m0 x6 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">Exclude effect<span class=\"_ _2\"></span> of separatel<span class=\"_ _2\"></span>y disclosed i<span class=\"_ _2\"></span>tems after tax </div></div><div class=\"c w96 h22 gs2f7\"><div class=\"t m0 x1b h17 yac ff6 fs9 fc0 sc0 ls0 ws0\">(10,422) </div></div><div class=\"c wa5 h22 gs2f8\"><div class=\"t m0 x51 h18 yac ff1 fs9 fc0 sc0 ls0 ws0\">(9.2) </div></div><div class=\"c wa6 h22 gs2f9\"><div class=\"t m0 x51 h18 yac ff1 fs9 fc0 sc0 ls0 ws0\">(8.7) </div></div><div class=\"c wa4 haf gs2fa\"><div class=\"t m0 x6 h17 y96 ff6 fs9 fc0 sc0 ls0 ws0\">Earnings before<span class=\"_ _2\"></span> separately<span class=\"_ _2\"></span> disclosed items </div></div><div class=\"c w96 haf gs2fb\"><div class=\"t m0 x54 h17 yac ff6 fs9 fc0 sc0 ls0 ws0\">57,569 </div></div><div class=\"c wa5 haf gs2fc\"><div class=\"t m0 x13 h18 yac ff1 fs9 fc0 sc0 ls0 ws0\">50.8 </div></div><div class=\"c wa6 haf gs2fd\"><div class=\"t m0 x13 h18 yac ff1 fs9 fc0 sc0 ls0 ws0\">48.1 </div></div><div class=\"c wa4 h22 gs2fe\"><div class=\"t m0 x6 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">Exclude effect<span class=\"_ _2\"></span> of property gain<span class=\"_ _2\"></span>s </div></div><div class=\"c w96 h22 gs2ff\"><div class=\"t m0 x31 h17 yac ff6 fs9 fc0 sc0 ls2 ws0\">948<span class=\"ls0\"> </span></div></div><div class=\"c wa5 h22 gs300\"><div class=\"t m0 x83 h18 yac ff1 fs9 fc0 sc0 ls0 ws0\">0.8 </div></div><div class=\"c wa6 h22 gs301\"><div class=\"t m0 x83 h18 yac ff1 fs9 fc0 sc0 ls0 ws0\">0.8 </div></div><div class=\"c wa4 h59 gs302\"><div class=\"t m0 x6 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">Underlying earn<span class=\"_ _2\"></span>ings before <span class=\"_ _2\"></span>separately disclo<span class=\"_ _2\"></span>sed items </div></div><div class=\"c w96 h59 gs303\"><div class=\"t m0 x54 h17 ya9 ff6 fs9 fc0 sc0 ls0 ws0\">58,517 </div></div><div class=\"c wa5 h59 gs304\"><div class=\"t m0 x13 h18 ya9 ff1 fs9 fc0 sc0 ls0 ws0\">51.6 </div></div><div class=\"c wa6 h59 gs305\"><div class=\"t m0 x13 h18 ya9 ff1 fs9 fc0 sc0 ls0 ws0\">48.9 </div></div><div class=\"c wa7 ha3 gs306\"><div class=\"t m0 x6 h17 y96 ff6 fs9 fc0 sc0 ls0 ws0\">52 weeks ended<span class=\"_ _2\"></span> 28 July 2024<span class=\"_ _2\"></span> </div></div><div class=\"c wa8 ha3 gs307\"><div class=\"t m0 x2b h15 y4a ff1 fs6 fc0 sc0 ls0 ws0\">Profit/(loss) </div></div><div class=\"c wa9 ha3 gs308\"><div class=\"t m0 x32 h15 y4a ff1 fs6 fc0 sc0 ls0 ws0\">Basic EPS </div></div><div class=\"c waa ha3 gs309\"><div class=\"t m0 x2a h15 y4a ff1 fs6 fc0 sc0 ls0 ws0\">Diluted EPS<span class=\"_ _1\"></span> </div></div><div class=\"c wa8 h98 gs30a\"><div class=\"t m0 x9 h15 y4a ff1 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c wa9 h98 gs30b\"><div class=\"t m0 x1a h15 y4a ff1 fs6 fc0 sc0 ls0 ws0\">pence </div></div><div class=\"c waa h98 gs30c\"><div class=\"t m0 x20 h15 y4a ff1 fs6 fc0 sc0 ls0 ws0\">pence </div></div><div class=\"c wa7 hb0 gs30d\"><div class=\"t m0 x6 h17 y96 ff6 fs9 fc0 sc0 ls0 ws0\">Earnings (profit af<span class=\"_ _2\"></span>ter tax)<span class=\"_ _2\"></span> </div></div><div class=\"c wa8 hb0 gs30e\"><div class=\"t m0 x54 h18 y5f ff1 fs9 fc0 sc0 ls0 ws0\">48,785 </div></div><div class=\"c wa9 hb0 gs30f\"><div class=\"t m0 x20 h18 y5f ff1 fs9 fc0 sc0 ls0 ws0\">40.5 </div></div><div class=\"c waa hb0 gs310\"><div class=\"t m0 x9 h18 y5f ff1 fs9 fc0 sc0 ls0 ws0\">39.0 </div></div><div class=\"c wa7 hb1 gs311\"><div class=\"t m0 x6 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">Exclude effect<span class=\"_ _2\"></span> of exceptional<span class=\"_ _2\"></span> items a<span class=\"_ _2\"></span>fter tax </div></div><div class=\"c wa8 hb1 gs312\"><div class=\"t m0 x52 h18 y5f ff1 fs9 fc0 sc0 ls0 ws0\">9,729 </div></div><div class=\"c wa9 hb1 gs313\"><div class=\"t m0 x31 h18 y5f ff1 fs9 fc0 sc0 ls0 ws0\">8.1 </div></div><div class=\"c waa hb1 gs314\"><div class=\"t m0 x18 h18 y5f ff1 fs9 fc0 sc0 ls0 ws0\">7.8 </div></div><div class=\"c wa7 hb1 gs315\"><div class=\"t m0 x6 h17 y96 ff6 fs9 fc0 sc0 ls0 ws0\">Earnings before<span class=\"_ _2\"></span> separately disc<span class=\"_ _2\"></span>losed items </div></div><div class=\"c wa8 hb1 gs316\"><div class=\"t m0 x54 h18 y415 ff1 fs9 fc0 sc0 ls0 ws0\">58,514 </div></div><div class=\"c wa9 hb1 gs317\"><div class=\"t m0 x20 h18 y415 ff1 fs9 fc0 sc0 ls0 ws0\">48.6 </div></div><div class=\"c waa hb1 gs318\"><div class=\"t m0 x9 h18 y415 ff1 fs9 fc0 sc0 ls0 ws0\">46.8 </div></div><div class=\"c wa7 hb0 gs319\"><div class=\"t m0 x6 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">Exclude effect<span class=\"_ _2\"></span> of property losses </div></div><div class=\"c wa8 hb0 gs31a\"><div class=\"t m0 x31 h18 y5f ff1 fs9 fc0 sc0 lsa ws0\">(11)<span class=\"ls0\"> </span></div></div><div class=\"c wa9 hb0 gs31b\"><div class=\"t m0 x2f h18 y5f ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c waa hb0 gs31c\"><div class=\"t m0 x93 h18 y5f ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wa7 h94 gs31d\"><div class=\"t m0 x6 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">Underlying earn<span class=\"_ _2\"></span>ings before sepa<span class=\"_ _2\"></span>rately disclosed item<span class=\"_ _2\"></span>s </div></div><div class=\"c wa8 h94 gs31e\"><div class=\"t m0 x54 h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">58,503 </div></div><div class=\"c wa9 h94 gs31f\"><div class=\"t m0 x20 h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">48.6 </div></div><div class=\"c waa h94 gs320\"><div class=\"t m0 x9 h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">46.8 </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h17 y5b8 ff6 fs9 fc0 sc0 ls0 ws0\">Free cash flow <span class=\"_ _2\"></span>per share </div></div><div class=\"c wab h9c gs321\"><div class=\"t m0 x6 h17 y96 ff6 fs9 fc0 sc0 ls0 ws0\">Free cash flow <span class=\"_ _2\"></span>per share </div></div><div class=\"c wac h9c gs322\"><div class=\"t m0 x1b h15 y4a ff1 fs6 fc0 sc0 ls0 ws0\">Free cash </div></div><div class=\"c wad h9c gs323\"><div class=\"t m0 x1b h15 y4a ff1 fs6 fc0 sc0 ls0 ws0\">Basic free </div></div><div class=\"c wae h9c gs324\"><div class=\"t m0 x2b h15 y4a ff1 fs6 fc0 sc0 ls0 ws0\">Diluted free </div></div><div class=\"c wac h98 gs325\"><div class=\"t m0 x14 h15 y4a ff1 fs6 fc0 sc0 ls0 ws0\">flow </div></div><div class=\"c wad h98 gs326\"><div class=\"t m0 x57 h15 y4a ff1 fs6 fc0 sc0 ls0 ws0\">cash flow </div></div><div class=\"c wae h98 gs327\"><div class=\"t m0 x57 h15 y4a ff1 fs6 fc0 sc0 ls0 ws0\">cash flow </div></div><div class=\"c wad h98 gs328\"><div class=\"t m0 x57 h15 y4a ff1 fs6 fc0 sc0 ls0 ws0\">per share </div></div><div class=\"c wae h98 gs329\"><div class=\"t m0 x57 h15 y4a ff1 fs6 fc0 sc0 ls0 ws0\">per share </div></div><div class=\"c wac h73 gs32a\"><div class=\"t m0 x9 h15 y4a ff1 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c wad h73 gs32b\"><div class=\"t m0 x20 h15 y4a ff1 fs6 fc0 sc0 ls0 ws0\">pence </div></div><div class=\"c wae h73 gs32c\"><div class=\"t m0 x20 h15 y4a ff1 fs6 fc0 sc0 ls0 ws0\">pence </div></div><div class=\"c wab h98 gs32d\"><div class=\"t m0 x6 h17 y96 ff6 fs9 fc0 sc0 ls0 ws0\">52 weeks ended<span class=\"_ _2\"></span> 27 July 2025<span class=\"_ _2\"></span> </div></div><div class=\"c wac h98 gs32e\"><div class=\"t m0 x54 h17 y416 ff6 fs9 fc0 sc0 ls0 ws0\">56,<span class=\"ls2\">642</span> </div></div><div class=\"c wad h98 gs32f\"><div class=\"t m0 x9 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">50.1 </div></div><div class=\"c wae h98 gs330\"><div class=\"t m0 x9 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">4<span class=\"ls2\">7.</span>3 </div></div><div class=\"c wab h73 gs331\"><div class=\"t m0 x6 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">52 weeks ended<span class=\"_ _2\"></span> 28 July 2024<span class=\"_ _2\"></span> </div></div><div class=\"c wac h73 gs332\"><div class=\"t m0 x54 h17 ya9 ff6 fs9 fc0 sc0 ls0 ws0\">33,037 </div></div><div class=\"c wad h73 gs333\"><div class=\"t m0 x9 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">27.5 </div></div><div class=\"c wae h73 gs334\"><div class=\"t m0 x9 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">26.4 </div></div><div class=\"c w13 h2e gs11a\"><div class=\"t m0 x29 h2 y96 ff6 fs9 fc0 sc0 ls2 ws0\">28<span class=\"ff1 fs0 ls0\"> </span></div></div><div class=\"c w14 h2e gs11f\"><div class=\"t m0 x13 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">ANNUAL REPORT<span class=\"_ _2\"></span> AND FINAN<span class=\"_ _2\"></span>CIAL STATE<span class=\"_ _2\"></span>MENTS 2025<span class=\"_ _2\"></span><span class=\"ff6\"> </span></div></div><div class=\"c w15 h2e gs120\"><div class=\"t m0 x35 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">J D WETHERS<span class=\"_ _2\"></span>POON PLC </div></div><div class=\"c w80 h67 gs11e\"><div class=\"t m0 x0 h3c y3c8 ff8 fs9 fc2 sc0 ls0 ws0\">               <span class=\"_ _2\"></span>                         <span class=\"_ _13\"></span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span>NOTES TO THE FINA<span class=\"_ _2\"></span>NCIAL STATEM<span class=\"_ _2\"></span>ENTS       <span class=\"_ _2\"></span>                   <span class=\"_ _2\"></span>                         <span class=\"_ _2\"></span>                 </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x92 h8e y5be ff6 fs13 fc0 sc0 ls1b ws0\">8.<span class=\"ls0\"> <span class=\"_ _10\"> </span>Cash used in/generated f<span class=\"_ _1\"></span>rom operations<span class=\"_ _1\"></span> </span></div></div><div class=\"c wb0 h28 gs335\"><div class=\"t m0 x55 h10 y27d ff6 fs6 fc0 sc0 ls0 ws0\">52 weeks </div></div><div class=\"c wb1 h28 gs336\"><div class=\"t m0 x2d h15 y27d ff1 fs6 fc0 sc0 ls0 ws0\">52 weeks </div></div><div class=\"c wb0 h28 gs337\"><div class=\"t m0 x13 h10 y27d ff6 fs6 fc0 sc0 ls0 ws0\">ended </div></div><div class=\"c wb1 h28 gs338\"><div class=\"t m0 x25 h15 y27d ff1 fs6 fc0 sc0 ls0 ws0\">ended </div></div><div class=\"c wb0 h28 gs339\"><div class=\"t m0 x52 h10 y27d ff6 fs6 fc0 sc0 ls0 ws0\">27 July </div></div><div class=\"c wb1 h28 gs33a\"><div class=\"t m0 xc1 h15 y27d ff1 fs6 fc0 sc0 ls0 ws0\">28 July </div></div><div class=\"c wb0 h28 gs33b\"><div class=\"t m0 x83 h10 y27d ff6 fs6 fc0 sc0 ls0 ws0\">2025 </div></div><div class=\"c wb1 h28 gs33c\"><div class=\"t m0 x3c h15 y27d ff1 fs6 fc0 sc0 ls0 ws0\">2024 </div></div><div class=\"c wb0 hb3 gs33d\"><div class=\"t m0 x83 h10 yb2 ff6 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c wb1 hb3 gs33e\"><div class=\"t m0 x3c h15 yb2 ff1 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c waf h59 gs33f\"><div class=\"t m0 x6 h18 ya9 ff1 fs9 fc0 sc0 ls0 ws0\">Profit for the period<span class=\"_ _2\"></span> </div></div><div class=\"c wb0 h59 gs340\"><div class=\"t m0 x52 h17 ya9 ff6 fs9 fc0 sc0 ls0 ws0\">67,991 </div></div><div class=\"c wb1 h59 gs341\"><div class=\"t m0 x58 h18 ya9 ff1 fs9 fc0 sc0 ls0 ws0\">48,785 </div></div><div class=\"c waf h59 gs342\"><div class=\"t m0 x6 h18 ya9 ff1 fs9 fc0 sc0 ls0 ws0\">Adjusted for:<span class=\"_ _2\"></span> </div></div><div class=\"c waf h59 gs343\"><div class=\"t m0 x6 h18 ya9 ff1 fs9 fc0 sc0 ls0 ws0\">Tax (note 6)<span class=\"_ _2\"></span> </div></div><div class=\"c wb0 h59 gs344\"><div class=\"t m0 x52 h17 ya9 ff6 fs9 fc0 sc0 ls0 ws0\">21,351 </div></div><div class=\"c wb1 h59 gs345\"><div class=\"t m0 x58 h18 ya9 ff1 fs9 fc0 sc0 ls0 ws0\">11,835 </div></div><div class=\"c waf h59 gs346\"><div class=\"t m0 x6 h18 ya9 ff1 fs9 fc0 sc0 ls0 ws0\">Share-based charg<span class=\"_ _2\"></span>es (note<span class=\"_ _2\"></span> 4) </div></div><div class=\"c wb0 h59 gs347\"><div class=\"t m0 x52 h17 ya9 ff6 fs9 fc0 sc0 ls0 ws0\">12,466 </div></div><div class=\"c wb1 h59 gs348\"><div class=\"t m0 x58 h18 ya9 ff1 fs9 fc0 sc0 ls0 ws0\">11,021 </div></div><div class=\"c waf h59 gs349\"><div class=\"t m0 x6 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">Loss on disposal<span class=\"_ _2\"></span> of proper<span class=\"_ _2\"></span>ty, plant and equipmen<span class=\"_ _2\"></span>t (note 3) </div></div><div class=\"c wb0 h59 gs34a\"><div class=\"t m0 x13 h17 y292 ff6 fs9 fc0 sc0 ls2 ws0\">3,<span class=\"ls0\">3</span>13<span class=\"ls0\"> </span></div></div><div class=\"c wb1 h59 gs34b\"><div class=\"t m0 x58 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">14,978 </div></div><div class=\"c waf h59 gs34c\"><div class=\"t m0 x6 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">Disposal of capi<span class=\"_ _2\"></span>talised lea<span class=\"_ _2\"></span>ses <span class=\"ls2\">and</span> Lease premiums (n<span class=\"_ _2\"></span>ote 3) </div></div><div class=\"c wb0 h59 gs34d\"><div class=\"t m0 x31 h17 y292 ff6 fs9 fc0 sc0 lsa ws0\">(162)<span class=\"ls0\"> </span></div></div><div class=\"c wb1 h59 gs34e\"><div class=\"t m0 x5b h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">(1,519) </div></div><div class=\"c waf h59 gs34f\"><div class=\"t m0 x6 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">Net impairment cha<span class=\"_ _2\"></span>rge (note<span class=\"_ _2\"></span> 3) </div></div><div class=\"c wb0 h59 gs350\"><div class=\"t m0 x2e h17 y292 ff6 fs9 fc0 sc0 ls0 ws0\">(4,939) </div></div><div class=\"c wb1 h59 gs351\"><div class=\"t m0 x58 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">19,098 </div></div><div class=\"c waf h66 gs352\"><div class=\"t m0 x6 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">Interest receivable<span class=\"_ _2\"></span> (note 5) </div></div><div class=\"c wb0 h66 gs353\"><div class=\"t m0 x2e h17 y292 ff6 fs9 fc0 sc0 ls0 ws0\">(1,064) </div></div><div class=\"c wb1 h66 gs354\"><div class=\"t m0 x5b h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">(1,765) </div></div><div class=\"c waf h73 gs355\"><div class=\"t m0 x6 h18 ya9 ff1 fs9 fc0 sc0 ls0 ws0\">Interest payable (n<span class=\"_ _2\"></span>ote 5) </div></div><div class=\"c wb0 h73 gs356\"><div class=\"t m0 x52 h17 ya9 ff6 fs9 fc0 sc0 ls0 ws0\">48,438 </div></div><div class=\"c wb1 h73 gs357\"><div class=\"t m0 x58 h18 ya9 ff1 fs9 fc0 sc0 ls0 ws0\">52,482 </div></div><div class=\"c waf h59 gs358\"><div class=\"t m0 x6 h18 ya9 ff1 fs9 fc0 sc0 ls0 ws0\">Lease interest<span class=\"_ _2\"></span> receivable (note<span class=\"_ _2\"></span> 5) </div></div><div class=\"c wb0 h59 gs359\"><div class=\"t m0 x31 h17 ya9 ff6 fs9 fc0 sc0 lsa ws0\">(307)<span class=\"ls0\"> </span></div></div><div class=\"c wb1 h59 gs35a\"><div class=\"t m0 x25 h18 ya9 ff1 fs9 fc0 sc0 lsa ws0\">(267)<span class=\"ls0\"> </span></div></div><div class=\"c waf h59 gs35b\"><div class=\"t m0 x6 h18 ya9 ff1 fs9 fc0 sc0 ls0 ws0\">Lease interest<span class=\"_ _2\"></span> payable (no<span class=\"_ _2\"></span>te 5) </div></div><div class=\"c wb0 h59 gs35c\"><div class=\"t m0 x52 h17 ya9 ff6 fs9 fc0 sc0 ls0 ws0\">15,567 </div></div><div class=\"c wb1 h59 gs35d\"><div class=\"t m0 x58 h18 ya9 ff1 fs9 fc0 sc0 ls0 ws0\">14,738 </div></div><div class=\"c waf h59 gs35e\"><div class=\"t m0 x6 h18 ya9 ff1 fs9 fc0 sc0 ls0 ws0\">Separately di<span class=\"_ _2\"></span>sclosed interest (note<span class=\"_ _2\"></span> 5) </div></div><div class=\"c wb0 h59 gs35f\"><div class=\"t m0 x2e h17 ya9 ff6 fs9 fc0 sc0 ls0 ws0\">(9,410) </div></div><div class=\"c wb1 h59 gs360\"><div class=\"t m0 x2d h18 ya9 ff1 fs9 fc0 sc0 ls0 ws0\">(16,131) </div></div><div class=\"c waf h59 gs361\"><div class=\"t m0 x6 h18 ya9 ff1 fs9 fc0 sc0 ls0 ws0\">Amortisation of ba<span class=\"_ _2\"></span>nk loan is<span class=\"_ _2\"></span>sue costs (no<span class=\"_ _2\"></span>te 5) </div></div><div class=\"c wb0 h59 gs362\"><div class=\"t m0 x13 h17 ya9 ff6 fs9 fc0 sc0 ls0 ws0\">1,382 </div></div><div class=\"c wb1 h59 gs363\"><div class=\"t m0 xc2 h18 ya9 ff1 fs9 fc0 sc0 ls2 ws0\">439<span class=\"ls0\"> </span></div></div><div class=\"c waf h59 gs364\"><div class=\"t m0 x6 h18 ya9 ff1 fs9 fc0 sc0 ls0 ws0\">Depreciation o<span class=\"_ _2\"></span>f property, plan<span class=\"_ _2\"></span>t and equipmen<span class=\"_ _2\"></span>t (note 13) </div></div><div class=\"c wb0 h59 gs365\"><div class=\"t m0 x52 h17 ya9 ff6 fs9 fc0 sc0 ls0 ws0\">72,205 </div></div><div class=\"c wb1 h59 gs366\"><div class=\"t m0 x58 h18 ya9 ff1 fs9 fc0 sc0 ls2 ws0\">63,496<span class=\"ls0\"> </span></div></div><div class=\"c waf h59 gs367\"><div class=\"t m0 x6 h18 ya9 ff1 fs9 fc0 sc0 ls0 ws0\">Amortisation of intang<span class=\"_ _2\"></span>ible asset<span class=\"_ _2\"></span>s (note 11) </div></div><div class=\"c wb0 h59 gs368\"><div class=\"t m0 x13 h17 ya9 ff6 fs9 fc0 sc0 ls0 ws0\">2,003 </div></div><div class=\"c wb1 h59 gs369\"><div class=\"t m0 x24 h18 ya9 ff1 fs9 fc0 sc0 ls0 ws0\">1,937 </div></div><div class=\"c waf h59 gs36a\"><div class=\"t m0 x6 h18 ya9 ff1 fs9 fc0 sc0 ls0 ws0\">Depreciation on <span class=\"_ _2\"></span>investment<span class=\"_ _2\"></span> properties (no<span class=\"_ _2\"></span>te 12) </div></div><div class=\"c wb0 h59 gs36b\"><div class=\"t m0 x53 h17 ya9 ff6 fs9 fc0 sc0 ls2 ws0\">218<span class=\"ls0\"> </span></div></div><div class=\"c wb1 h59 gs36c\"><div class=\"t m0 xc2 h18 ya9 ff1 fs9 fc0 sc0 ls2 ws0\">176<span class=\"ls0\"> </span></div></div><div class=\"c waf h59 gs24c\"><div class=\"t m0 x6 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">Aborted proper<span class=\"_ _2\"></span>ties costs </div></div><div class=\"c wb0 h59 gs36d\"><div class=\"t m0 x53 h17 y292 ff6 fs9 fc0 sc0 ls0 ws0\">1<span class=\"ls2\">40</span> </div></div><div class=\"c wb1 h59 gs36e\"><div class=\"t m0 xc2 h18 y292 ff1 fs9 fc0 sc0 ls2 ws0\">336<span class=\"ls0\"> </span></div></div><div class=\"c waf h59 gs2ec\"><div class=\"t m0 x6 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">Foreign exchang<span class=\"_ _2\"></span>e movements </div></div><div class=\"c wb0 h59 gs36f\"><div class=\"t m0 x13 h17 y292 ff6 fs9 fc0 sc0 ls0 ws0\">1,299 </div></div><div class=\"c wb1 h59 gs370\"><div class=\"t m0 x5b h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">(1,294) </div></div><div class=\"c waf h59 gs371\"><div class=\"t m0 x6 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">Amortisation of righ<span class=\"_ _2\"></span>t-<span class=\"ls2\">of</span>-use asse<span class=\"_ _2\"></span>ts (note 22) </div></div><div class=\"c wb0 h59 gs372\"><div class=\"t m0 x52 h17 y292 ff6 fs9 fc0 sc0 ls0 ws0\">39,939 </div></div><div class=\"c wb1 h59 gs373\"><div class=\"t m0 x58 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">36,773 </div></div><div class=\"c wb0 h59 gs374\"><div class=\"t m0 x54 h17 ya9 ff6 fs9 fc0 sc0 ls0 ws0\">270,430 </div></div><div class=\"c wb1 h59 gs375\"><div class=\"t m0 x5c h18 ya9 ff1 fs9 fc0 sc0 ls0 ws0\">255,118 </div></div><div class=\"c waf h59 gs376\"><div class=\"t m0 x6 h18 ya9 ff1 fs9 fc0 sc0 ls0 ws0\">Change in inven<span class=\"_ _2\"></span>tories  </div></div><div class=\"c wb0 h59 gs377\"><div class=\"t m0 x2e h17 ya9 ff6 fs9 fc0 sc0 ls0 ws0\">(2,654) </div></div><div class=\"c wb1 h59 gs378\"><div class=\"t m0 x24 h18 ya9 ff1 fs9 fc0 sc0 ls0 ws0\">6,154 </div></div><div class=\"c waf h66 gs379\"><div class=\"t m0 x6 h18 ya9 ff1 fs9 fc0 sc0 ls0 ws0\">Change in recei<span class=\"_ _2\"></span>vables  </div></div><div class=\"c wb0 h66 gs37a\"><div class=\"t m0 x1d h17 ya9 ff6 fs9 fc0 sc0 ls2 ws0\">56<span class=\"ls0\"> </span></div></div><div class=\"c wb1 h66 gs37b\"><div class=\"t m0 xc2 h18 ya9 ff1 fs9 fc0 sc0 ls2 ws0\">707<span class=\"ls0\"> </span></div></div><div class=\"c waf h59 gs37c\"><div class=\"t m0 x6 h18 ya9 ff1 fs9 fc0 sc0 ls0 ws0\">Change in payable<span class=\"_ _2\"></span>s </div></div><div class=\"c wb0 h59 gs37d\"><div class=\"t m0 x30 h17 ya9 ff6 fs9 fc0 sc0 ls0 ws0\">(13,392) </div></div><div class=\"c wb1 h59 gs37e\"><div class=\"t m0 x2d h18 ya9 ff1 fs9 fc0 sc0 ls0 ws0\">(29,072) </div></div><div class=\"c waf h42 gs37f\"><div class=\"t m0 x6 h17 y62 ff6 fs9 fc0 sc0 ls0 ws0\">Cash generated fro<span class=\"_ _2\"></span>m operati<span class=\"_ _2\"></span>ons </div></div><div class=\"c wb0 h42 gs380\"><div class=\"t m0 x54 h17 y62 ff6 fs9 fc0 sc0 ls0 ws0\">254,440 </div></div><div class=\"c wb1 h42 gs381\"><div class=\"t m0 x5c h17 y62 ff6 fs9 fc0 sc0 ls0 ws0\">232,907 </div></div><div class=\"c w16 h2e gs11a\"><div class=\"t m0 x6 h2 y96 ff1 fs9 fc0 sc0 ls0 ws0\">J D WETHERS<span class=\"_ _2\"></span>POON PLC <span class=\"fs0\"> </span></div></div><div class=\"c w17 h2e gs11b\"><div class=\"t m0 x13 h2 y96 ff1 fs9 fc0 sc0 ls0 ws0\">ANNUAL REPORT<span class=\"_ _2\"></span> AND FIN<span class=\"_ _2\"></span>ANCIAL STA<span class=\"_ _2\"></span>TEMENTS 2025<span class=\"_ _2\"></span><span class=\"fs0\"> </span></div></div><div class=\"c wb h2e gs11c\"><div class=\"t m0 x1c h2 y96 ff6 fs9 fc0 sc0 ls2 ws0\">29<span class=\"ff1 fs0 ls0\"> </span></div></div><div class=\"c w80 h67 gs11e\"><div class=\"t m0 x0 h3c y3c8 ff8 fs9 fc2 sc0 ls0 ws0\">               <span class=\"_ _2\"></span>                        NOTES TO T<span class=\"_ _2\"></span>HE FINAN<span class=\"_ _2\"></span>CIAL STATEME<span class=\"_ _2\"></span>NTS       <span class=\"_ _2\"></span>                      <span class=\"_ _2\"></span>                             <span class=\"_ _2\"></span>          </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h8e y46c ff6 fs13 fc0 sc0 ls1b ws0\">9.<span class=\"ls0\"> <span class=\"_ _10\"> </span>Analysis of chang<span class=\"_ _1\"></span>e in net debt<span class=\"_ _1\"></span> </span></div></div><div class=\"c w4b h95 gs383\"><div class=\"t m0 x50 h10 y3a6 ff6 fs6 fc0 sc0 ls0 ws0\">30 July </div></div><div class=\"c wb4 h95 gs384\"><div class=\"t m0 x50 h10 y3a6 ff6 fs6 fc0 sc0 ls0 ws0\">28 July </div></div><div class=\"c wb4 h95 gs385\"><div class=\"t m0 x50 h10 y3a6 ff6 fs6 fc0 sc0 ls0 ws0\">27 July </div></div><div class=\"c wb3 h95 gs386\"><div class=\"t m0 xb h10 y4a ff6 fs6 fc0 sc0 ls0 ws0\">Cash </div></div><div class=\"c w6b h95 gs387\"><div class=\"t m0 x49 h10 y4a ff6 fs6 fc0 sc0 ls0 ws0\">Non </div></div><div class=\"c wb5 h95 gs388\"><div class=\"t m0 xb h10 y4a ff6 fs6 fc0 sc0 ls0 ws0\">Cash </div></div><div class=\"c w6b h95 gs389\"><div class=\"t m0 x49 h10 y4a ff6 fs6 fc0 sc0 ls0 ws0\">Non </div></div><div class=\"c w4b h5c gs38a\"><div class=\"t m0 x1b h10 y3a6 ff6 fs6 fc0 sc0 ls0 ws0\">2023 </div></div><div class=\"c wb4 h5c gs38b\"><div class=\"t m0 x1b h10 y3a6 ff6 fs6 fc0 sc0 ls0 ws0\">2024 </div></div><div class=\"c wb4 h5c gs38c\"><div class=\"t m0 x1b h10 y3a6 ff6 fs6 fc0 sc0 ls0 ws0\">2025 </div></div><div class=\"c wb3 h5c gs38d\"><div class=\"t m0 xb h10 y4a ff6 fs6 fc0 sc0 ls0 ws0\">flows </div></div><div class=\"c w6b h5c gs38e\"><div class=\"t m0 x4b h10 y4a ff6 fs6 fc0 sc0 ls0 ws0\">cash </div></div><div class=\"c wb5 h5c gs38f\"><div class=\"t m0 xb h10 y4a ff6 fs6 fc0 sc0 ls0 ws0\">flows </div></div><div class=\"c w6b h5c gs390\"><div class=\"t m0 x4b h10 y4a ff6 fs6 fc0 sc0 ls0 ws0\">cash </div></div><div class=\"c w4b h60 gs391\"><div class=\"t m0 x1b h10 y26a ff6 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c wb3 h60 gs392\"><div class=\"t m0 x7c h10 y26a ff6 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c w6b h60 gs393\"><div class=\"t m0 x7c h10 y26a ff6 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c wb4 h60 gs394\"><div class=\"t m0 x1b h10 y26a ff6 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c wb5 h60 gs395\"><div class=\"t m0 x7c h10 y26a ff6 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c w6b h60 gs396\"><div class=\"t m0 x7c h10 y26a ff6 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c wb4 h60 gs397\"><div class=\"t m0 x1b h10 y26a ff6 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c wb2 h5c gs398\"><div class=\"t m0 x6 h17 y423 ff6 fs9 fc0 sc0 ls0 ws0\">Borrowings<span class=\"_ _2\"></span> </div></div><div class=\"c wb2 h95 gs399\"><div class=\"t m0 x6 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">Cash and cash<span class=\"_ _2\"></span> equivalents </div></div><div class=\"c w4b h95 gs39a\"><div class=\"t m0 x49 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">87,173 </div></div><div class=\"c wb3 h95 gs39b\"><div class=\"t m0 x6 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">(29,940) </div></div><div class=\"c w6b h95 gs39c\"><div class=\"t m0 x1b h18 y423 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wb4 h95 gs39d\"><div class=\"t m0 x49 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">57,233 </div></div><div class=\"c wb5 h95 gs39e\"><div class=\"t m0 x6 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">(18,551) </div></div><div class=\"c w6b h95 gs39f\"><div class=\"t m0 x1b h18 y423 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wb4 h95 gs3a0\"><div class=\"t m0 x49 h17 y423 ff6 fs9 fc0 sc0 ls0 ws0\">38,682 </div></div><div class=\"c wb2 h95 gs3a1\"><div class=\"t m0 x6 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">Other loan re<span class=\"_ _2\"></span>ceivable </div></div><div class=\"c w4b h95 gs3a2\"><div class=\"t m0 x17 h18 y292 ff1 fs9 fc0 sc0 ls2 ws0\">803<span class=\"ls0\"> </span></div></div><div class=\"c wb3 h95 gs3a3\"><div class=\"t m0 x21 h18 y292 ff1 fs9 fc0 sc0 lsa ws0\">(87)<span class=\"ls0\"> </span></div></div><div class=\"c w6b h95 gs3a4\"><div class=\"t m0 x1b h18 y292 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wb4 h95 gs3a5\"><div class=\"t m0 x17 h18 y292 ff1 fs9 fc0 sc0 ls2 ws0\">716<span class=\"ls0\"> </span></div></div><div class=\"c wb5 h95 gs3a6\"><div class=\"t m0 x2b h18 y292 ff1 fs9 fc0 sc0 ls2 ws0\">87<span class=\"ls0\"> </span></div></div><div class=\"c w6b h95 gs3a7\"><div class=\"t m0 x1b h18 y292 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wb4 h95 gs3a8\"><div class=\"t m0 x17 h17 y292 ff6 fs9 fc0 sc0 ls2 ws0\">803<span class=\"ls0\"> </span></div></div><div class=\"c wb2 h5c gs3a9\"><div class=\"t m0 x6 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">Asset-financing<span class=\"_ _2\"></span> obligations </div></div><div class=\"c w4b h5c gs3aa\"><div class=\"t m0 x49 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">(4,200) </div></div><div class=\"c wb3 h5c gs3ab\"><div class=\"t m0 x60 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">4,245 </div></div><div class=\"c w6b h5c gs3ac\"><div class=\"t m0 x21 h18 y423 ff1 fs9 fc0 sc0 lsa ws0\">(45)<span class=\"ls0\"> </span></div></div><div class=\"c wb4 h5c gs3ad\"><div class=\"t m0 x52 h18 y423 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wb5 h5c gs3ae\"><div class=\"t m0 x1b h18 y423 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c w6b h5c gs3af\"><div class=\"t m0 x1b h18 y423 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wb4 h5c gs3b0\"><div class=\"t m0 x52 h17 y423 ffa fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff6\"> </span></div></div><div class=\"c wb2 h95 gs3b1\"><div class=\"t m0 x6 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">Current net borr<span class=\"_ _2\"></span>owings </div></div><div class=\"c w4b h95 gs3b2\"><div class=\"t m0 x49 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">83,776 </div></div><div class=\"c wb3 h95 gs3b3\"><div class=\"t m0 x6 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">(25,782) </div></div><div class=\"c w6b h95 gs3b4\"><div class=\"t m0 x21 h18 y423 ff1 fs9 fc0 sc0 lsa ws0\">(45)<span class=\"ls0\"> </span></div></div><div class=\"c wb4 h95 gs3b5\"><div class=\"t m0 x49 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">57,949 </div></div><div class=\"c wb5 h95 gs3b6\"><div class=\"t m0 x6 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">(18,464) </div></div><div class=\"c w6b h95 gs3b7\"><div class=\"t m0 x1b h18 y423 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wb4 h95 gs3b8\"><div class=\"t m0 x49 h17 y423 ff6 fs9 fc0 sc0 ls0 ws0\">39,485 </div></div><div class=\"c wb2 h5c gs3b9\"><div class=\"t m0 x6 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">Bank loans </div></div><div class=\"c w4b h5c gs3ba\"><div class=\"t m0 x35 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">(629,783) </div></div><div class=\"c wb3 h5c gs3bb\"><div class=\"t m0 x60 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">8,948 </div></div><div class=\"c w6b h5c gs3bc\"><div class=\"t m0 x27 h18 y423 ff1 fs9 fc0 sc0 lsa ws0\">(394)<span class=\"ls0\"> </span></div></div><div class=\"c wb4 h5c gs3bd\"><div class=\"t m0 x35 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">(621,229) </div></div><div class=\"c wb5 h5c gs3be\"><div class=\"t m0 x6 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">(43,586) </div></div><div class=\"c w6b h5c gs3bf\"><div class=\"t m0 x29 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">(1,336) </div></div><div class=\"c wb4 h5c gs3c0\"><div class=\"t m0 x35 h17 y423 ff6 fs9 fc0 sc0 ls0 ws0\">(666,151) </div></div><div class=\"c wb2 h95 gs3c1\"><div class=\"t m0 x6 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">Other loan re<span class=\"_ _2\"></span>ceivable </div></div><div class=\"c w4b h95 gs3c2\"><div class=\"t m0 x2b h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">1,986 </div></div><div class=\"c wb3 h95 gs3c3\"><div class=\"t m0 x27 h18 y292 ff1 fs9 fc0 sc0 lsa ws0\">(691)<span class=\"ls0\"> </span></div></div><div class=\"c w6b h95 gs3c4\"><div class=\"t m0 x27 h18 y292 ff1 fs9 fc0 sc0 lsa ws0\">(101)<span class=\"ls0\"> </span></div></div><div class=\"c wb4 h95 gs3c5\"><div class=\"t m0 x2b h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">1,194 </div></div><div class=\"c wb5 h95 gs3c6\"><div class=\"t m0 x27 h18 y292 ff1 fs9 fc0 sc0 lsa ws0\">(870)<span class=\"ls0\"> </span></div></div><div class=\"c w6b h95 gs3c7\"><div class=\"t m0 x1b h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">1 </div></div><div class=\"c wb4 h95 gs3c8\"><div class=\"t m0 x17 h17 y292 ff6 fs9 fc0 sc0 ls2 ws0\">32<span class=\"ls0\">5 </span></div></div><div class=\"c wb2 h5c gs3c9\"><div class=\"t m0 x6 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">Private placement<span class=\"_ _2\"></span> </div></div><div class=\"c w4b h5c gs3ca\"><div class=\"t m0 x27 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">(97,860) </div></div><div class=\"c wb3 h5c gs3cb\"><div class=\"t m0 x1b h18 y423 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c w6b h5c gs3cc\"><div class=\"t m0 x21 h18 y423 ff1 fs9 fc0 sc0 lsa ws0\">(45)<span class=\"ls0\"> </span></div></div><div class=\"c wb4 h5c gs3cd\"><div class=\"t m0 x27 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">(97,905) </div></div><div class=\"c wb5 h5c gs3ce\"><div class=\"t m0 x1b h18 y423 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c w6b h5c gs3cf\"><div class=\"t m0 x21 h18 y423 ff1 fs9 fc0 sc0 lsa ws0\">(46)<span class=\"ls0\"> </span></div></div><div class=\"c wb4 h5c gs3d0\"><div class=\"t m0 x27 h17 y423 ff6 fs9 fc0 sc0 ls0 ws0\">(97,951) </div></div><div class=\"c wb2 h97 gs3d1\"><div class=\"t m0 x6 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">Non-curren<span class=\"_ _2\"></span>t net borrowings </div></div><div class=\"c w4b h97 gs3d2\"><div class=\"t m0 x35 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">(725,657) </div></div><div class=\"c wb3 h97 gs3d3\"><div class=\"t m0 x60 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">8,257 </div></div><div class=\"c w6b h97 gs3d4\"><div class=\"t m0 x27 h18 y423 ff1 fs9 fc0 sc0 lsa ws0\">(540)<span class=\"ls0\"> </span></div></div><div class=\"c wb4 h97 gs3d5\"><div class=\"t m0 x35 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">(717,940) </div></div><div class=\"c wb5 h97 gs3d6\"><div class=\"t m0 x6 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">(44,456) </div></div><div class=\"c w6b h97 gs3d7\"><div class=\"t m0 x29 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">(1,381) </div></div><div class=\"c wb4 h97 gs3d8\"><div class=\"t m0 x35 h17 y423 ff6 fs9 fc0 sc0 ls0 ws0\">(763,777) </div></div><div class=\"c wb2 h5c gs3d9\"><div class=\"t m0 x6 h17 y423 ff6 fs9 fc0 sc0 ls0 ws0\">Net debt </div></div><div class=\"c w4b h5c gs3da\"><div class=\"t m0 x35 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">(641,881) </div></div><div class=\"c wb3 h5c gs3db\"><div class=\"t m0 x6 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">(17,525) </div></div><div class=\"c w6b h5c gs3dc\"><div class=\"t m0 x27 h18 y423 ff1 fs9 fc0 sc0 lsa ws0\">(585)<span class=\"ls0\"> </span></div></div><div class=\"c wb4 h5c gs3dd\"><div class=\"t m0 x35 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">(659,991) </div></div><div class=\"c wb5 h5c gs3de\"><div class=\"t m0 x6 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">(62,920) </div></div><div class=\"c w6b h5c gs3df\"><div class=\"t m0 x29 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">(1,381) </div></div><div class=\"c wb4 h5c gs3e0\"><div class=\"t m0 x35 h17 y423 ff6 fs9 fc0 sc0 ls0 ws0\">(724,292) </div></div><div class=\"c wb2 h95 gs2e5\"><div class=\"t m0 x6 h17 y292 ff6 fs9 fc0 sc0 ls0 ws0\">Derivatives </div></div><div class=\"c wb2 h5c gs3e1\"><div class=\"t m0 x6 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">NC Interest-rate <span class=\"_ _2\"></span>swaps asset </div></div><div class=\"c w4b h5c gs3e2\"><div class=\"t m0 x49 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">11,944 </div></div><div class=\"c wb3 h5c gs3e3\"><div class=\"t m0 x6 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">(14,783) </div></div><div class=\"c w6b h5c gs3e4\"><div class=\"t m0 x60 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">2,839 </div></div><div class=\"c wb4 h5c gs3e5\"><div class=\"t m0 x52 h18 y423 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wb5 h5c gs3e6\"><div class=\"t m0 x1b h18 y423 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c w6b h5c gs3e7\"><div class=\"t m0 x1b h18 y423 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wb4 h5c gs3e8\"><div class=\"t m0 x52 h17 y423 ffa fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff6\"> </span></div></div><div class=\"c wb2 h95 gs3e9\"><div class=\"t m0 x6 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">Current Interes<span class=\"_ _2\"></span>t rate swaps <span class=\"_ _2\"></span>liability </div></div><div class=\"c w4b h95 gs3ea\"><div class=\"t m0 x57 h18 y292 ff1 fs9 fc0 sc0 lsa ws0\">(78)<span class=\"ls0\"> </span></div></div><div class=\"c wb3 h95 gs3eb\"><div class=\"t m0 x1b h18 y292 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c w6b h95 gs3ec\"><div class=\"t m0 x27 h18 y292 ff1 fs9 fc0 sc0 lsa ws0\">(623)<span class=\"ls0\"> </span></div></div><div class=\"c wb4 h95 gs3ed\"><div class=\"t m0 x56 h18 y292 ff1 fs9 fc0 sc0 lsa ws0\">(701)<span class=\"ls0\"> </span></div></div><div class=\"c wb5 h95 gs3ee\"><div class=\"t m0 x1b h18 y292 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c w6b h95 gs3ef\"><div class=\"t m0 x49 h18 y292 ff1 fs9 fc0 sc0 ls2 ws0\">701<span class=\"ls0\"> </span></div></div><div class=\"c wb4 h95 gs3f0\"><div class=\"t m0 x52 h17 y292 ffa fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff6\"> </span></div></div><div class=\"c wb2 h5c gs3f1\"><div class=\"t m0 x6 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">NC Interest-rate <span class=\"_ _2\"></span>swaps liabilit<span class=\"_ _2\"></span>y </div></div><div class=\"c w4b h5c gs3f2\"><div class=\"t m0 x52 h18 y423 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wb3 h5c gs3f3\"><div class=\"t m0 x1b h18 y423 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c w6b h5c gs3f4\"><div class=\"t m0 x3b h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">(4,073) </div></div><div class=\"c wb4 h5c gs3f5\"><div class=\"t m0 x49 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">(4,073) </div></div><div class=\"c wb5 h5c gs3f6\"><div class=\"t m0 x1b h18 y423 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c w6b h5c gs3f7\"><div class=\"t m0 x29 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">(3,990) </div></div><div class=\"c wb4 h5c gs3f8\"><div class=\"t m0 x49 h17 y423 ff6 fs9 fc0 sc0 ls0 ws0\">(8,063) </div></div><div class=\"c wb2 h5c gs3f9\"><div class=\"t m0 x6 h17 y423 ff6 fs9 fc0 sc0 ls0 ws0\">Total derivatives<span class=\"_ _2\"></span> </div></div><div class=\"c w4b h5c gs3fa\"><div class=\"t m0 x49 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">11,866 </div></div><div class=\"c wb3 h5c gs3fb\"><div class=\"t m0 x6 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">(14,783) </div></div><div class=\"c w6b h5c gs3fc\"><div class=\"t m0 x3b h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">(1,857) </div></div><div class=\"c wb4 h5c gs3fd\"><div class=\"t m0 x49 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">(4,774) </div></div><div class=\"c wb5 h5c gs3fe\"><div class=\"t m0 x1b h18 y423 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c w6b h5c gs3ff\"><div class=\"t m0 x29 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">(3,2<span class=\"ls2\">89</span>) </div></div><div class=\"c wb4 h5c gs400\"><div class=\"t m0 x49 h17 y423 ff6 fs9 fc0 sc0 ls0 ws0\">(8,063) </div></div><div class=\"c wb2 h95 gs401\"><div class=\"t m0 x6 h17 y292 ff6 fs9 fc0 sc0 ls0 ws0\">Net debt after deriva<span class=\"_ _2\"></span>tives </div></div><div class=\"c w4b h95 gs402\"><div class=\"t m0 x35 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">(630,015) </div></div><div class=\"c wb3 h95 gs403\"><div class=\"t m0 x6 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">(32,308) </div></div><div class=\"c w6b h95 gs404\"><div class=\"t m0 x3b h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">(2,442) </div></div><div class=\"c wb4 h95 gs405\"><div class=\"t m0 x35 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">(664,765) </div></div><div class=\"c wb5 h95 gs406\"><div class=\"t m0 x6 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">(62,920) </div></div><div class=\"c w6b h95 gs407\"><div class=\"t m0 x29 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">(4,670) </div></div><div class=\"c wb4 h95 gs408\"><div class=\"t m0 x35 h17 y292 ff6 fs9 fc0 sc0 ls0 ws0\">(732,355) </div></div><div class=\"c wb2 h95 gs409\"><div class=\"t m0 x6 h17 y96 ff6 fs9 fc0 sc0 ls0 ws0\">Leases </div></div><div class=\"c wb2 h95 gs40a\"><div class=\"t m0 x6 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">Current Lease a<span class=\"_ _2\"></span>ssets </div></div><div class=\"c w4b h95 gs40b\"><div class=\"t m0 x2b h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">1,361 </div></div><div class=\"c wb3 h95 gs40c\"><div class=\"t m0 x27 h18 y292 ff1 fs9 fc0 sc0 lsa ws0\">(976)<span class=\"ls0\"> </span></div></div><div class=\"c w6b h95 gs40d\"><div class=\"t m0 x49 h18 y292 ff1 fs9 fc0 sc0 ls2 ws0\">973<span class=\"ls0\"> </span></div></div><div class=\"c wb4 h95 gs40e\"><div class=\"t m0 x2b h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">1,358 </div></div><div class=\"c wb5 h95 gs40f\"><div class=\"t m0 x3b h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">(1,063) </div></div><div class=\"c w6b h95 gs410\"><div class=\"t m0 x60 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">1,372 </div></div><div class=\"c wb4 h95 gs411\"><div class=\"t m0 x2b h17 y292 ff6 fs9 fc0 sc0 ls0 ws0\">1,6<span class=\"ls2\">67</span> </div></div><div class=\"c wb2 h84 gs412\"><div class=\"t m0 x6 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">Non- current Lease<span class=\"_ _2\"></span> assets </div></div><div class=\"c w4b h84 gs413\"><div class=\"t m0 x2b h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">8,449 </div></div><div class=\"c wb3 h84 gs414\"><div class=\"t m0 x1b h18 y423 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c w6b h84 gs415\"><div class=\"t m0 x49 h18 y423 ff1 fs9 fc0 sc0 ls2 ws0\">411<span class=\"ls0\"> </span></div></div><div class=\"c wb4 h84 gs416\"><div class=\"t m0 x2b h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">8,860 </div></div><div class=\"c wb5 h84 gs417\"><div class=\"t m0 x1b h18 y423 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c w6b h84 gs418\"><div class=\"t m0 x21 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">(<span class=\"ls2\">61</span>) </div></div><div class=\"c wb4 h84 gs419\"><div class=\"t m0 x2b h17 y423 ff6 fs9 fc0 sc0 ls2 ws0\">8,799<span class=\"ls0\"> </span></div></div><div class=\"c wb2 h95 gs41a\"><div class=\"t m0 x6 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">Current Lease oblig<span class=\"_ _2\"></span>ations </div></div><div class=\"c w4b h95 gs41b\"><div class=\"t m0 x27 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">(51,486) </div></div><div class=\"c wb3 h95 gs41c\"><div class=\"t m0 x3b h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">40,183 </div></div><div class=\"c w6b h95 gs41d\"><div class=\"t m0 x6 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">(38,279) </div></div><div class=\"c wb4 h95 gs41e\"><div class=\"t m0 x27 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">(49,582) </div></div><div class=\"c wb5 h95 gs41f\"><div class=\"t m0 x3b h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">39,371 </div></div><div class=\"c w6b h95 gs420\"><div class=\"t m0 x6 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">(41,831) </div></div><div class=\"c wb4 h95 gs421\"><div class=\"t m0 x27 h17 y292 ff6 fs9 fc0 sc0 ls0 ws0\">(52,042) </div></div><div class=\"c wb2 h5c gs422\"><div class=\"t m0 x6 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">Non-curren<span class=\"_ _2\"></span>t Lease obligation<span class=\"_ _2\"></span>s </div></div><div class=\"c w4b h5c gs423\"><div class=\"t m0 x35 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">(391,794) </div></div><div class=\"c wb3 h5c gs424\"><div class=\"t m0 x1b h18 y423 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c w6b h5c gs425\"><div class=\"t m0 x3b h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">23,134 </div></div><div class=\"c wb4 h5c gs426\"><div class=\"t m0 x35 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">(368,660) </div></div><div class=\"c wb5 h5c gs427\"><div class=\"t m0 x1b h18 y423 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c w6b h5c gs428\"><div class=\"t m0 x3b h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">13,499 </div></div><div class=\"c wb4 h5c gs429\"><div class=\"t m0 x35 h17 y423 ff6 fs9 fc0 sc0 lsa ws0\">(35<span class=\"ls0\">5,161) </span></div></div><div class=\"c wb2 h5c gs42a\"><div class=\"t m0 x6 h17 y423 ff6 fs9 fc0 sc0 ls0 ws0\">Net lease liabi<span class=\"_ _2\"></span>lities </div></div><div class=\"c w4b h5c gs42b\"><div class=\"t m0 x35 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">(433,468) </div></div><div class=\"c wb3 h5c gs42c\"><div class=\"t m0 x3b h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">39,207 </div></div><div class=\"c w6b h5c gs42d\"><div class=\"t m0 x6 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">(13,761) </div></div><div class=\"c wb4 h5c gs42e\"><div class=\"t m0 x35 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">(408,024) </div></div><div class=\"c wb5 h5c gs42f\"><div class=\"t m0 x3b h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">38,308 </div></div><div class=\"c w6b h5c gs430\"><div class=\"t m0 x6 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">(27,021) </div></div><div class=\"c wb4 h5c gs431\"><div class=\"t m0 x35 h17 y423 ff6 fs9 fc0 sc0 ls0 ws0\">(396,737) </div></div><div class=\"c wb2 hb4 gs432\"><div class=\"t m0 x6 h17 y5e ff6 fs9 fc0 sc0 ls0 ws0\">Net debt after deriva<span class=\"_ _2\"></span>tives and<span class=\"_ _2\"></span> lease liab<span class=\"_ _2\"></span>ilities </div></div><div class=\"c w4b hb4 gs433\"><div class=\"t m0 x6 h18 y5e ff1 fs9 fc0 sc0 ls0 ws0\">(1,063,483) </div></div><div class=\"c wb3 hb4 gs434\"><div class=\"t m0 x60 h18 y5e ff1 fs9 fc0 sc0 ls0 ws0\">6,899 </div></div><div class=\"c w6b hb4 gs435\"><div class=\"t m0 x6 h18 y5e ff1 fs9 fc0 sc0 ls0 ws0\">(16,203) </div></div><div class=\"c wb4 hb4 gs436\"><div class=\"t m0 x6 h18 y5e ff1 fs9 fc0 sc0 ls0 ws0\">(1,072,790) </div></div><div class=\"c wb5 hb4 gs437\"><div class=\"t m0 x6 h18 y5e ff1 fs9 fc0 sc0 ls0 ws0\">(24,612) </div></div><div class=\"c w6b hb4 gs438\"><div class=\"t m0 x6 h18 y5e ff1 fs9 fc0 sc0 ls0 ws0\">(31,691) </div></div><div class=\"c wb4 hb4 gs439\"><div class=\"t m0 x6 h17 y5e ff6 fs9 fc0 sc0 ls0 ws0\">(1,129,092) </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y5f7 ff1 fs9 fc0 sc0 ls0 ws0\">Lease obligation<span class=\"_ _2\"></span>s represent <span class=\"_ _2\"></span>long-term payable<span class=\"_ _2\"></span>s, while lea<span class=\"_ _2\"></span>se assets r<span class=\"_ _2\"></span>epresent long-term recei<span class=\"_ _2\"></span>vables <span class=\"ff7\">\u2013</span> <span class=\"_ _2\"></span>both are, therefor<span class=\"_ _2\"></span>e, </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y1e3 ff1 fs9 fc0 sc0 ls0 ws0\">disclosed in the table<span class=\"_ _2\"></span> above<span class=\"_ _2\"></span>.  </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y38f ff1 fs9 fc0 sc0 ls0 ws0\">The non-cash mo<span class=\"_ _2\"></span>vement in<span class=\"_ _2\"></span> bank loa<span class=\"_ _2\"></span>ns and the pri<span class=\"_ _2\"></span>vate placemen<span class=\"_ _2\"></span>t relate to the a<span class=\"_ _2\"></span>mortisation<span class=\"_ _2\"></span> of loan is<span class=\"_ _2\"></span>sue costs. The<span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y5f9 ff1 fs9 fc0 sc0 ls0 ws0\">amortisation char<span class=\"_ _2\"></span>ge for the yea<span class=\"_ _2\"></span>r of \u00a31,382,000 <span class=\"lsa\">(202</span>4:<span class=\"_ _2\"></span> \u00a3439,000) is di<span class=\"_ _2\"></span>sclosed in note 5<span class=\"ls23\">. </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y5fb ff1 fs9 fc0 sc0 ls0 ws0\">The movement in <span class=\"_ _2\"></span>interest-<span class=\"ff7\">rate <span class=\"_ _2\"></span>swaps relate<span class=\"_ _2\"></span>s to the cha<span class=\"_ _2\"></span>nge in the \u2018m<span class=\"_ _2\"></span>ark to mar<span class=\"_ _2\"></span>ket\u2019 va<span class=\"ff1\">luations for the ye<span class=\"_ _2\"></span>ar for swap<span class=\"_ _2\"></span>s. See note </span></span></div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y5fc ff1 fs9 fc0 sc0 ls2 ws0\">21<span class=\"ls0\"> for further detail<span class=\"_ _2\"></span>. </span></div></div><div class=\"c wb6 h23 gs43a\"><div class=\"t m0 x6 h17 y96 ff6 fs9 fc0 sc0 ls0 ws0\">Non-cash movement<span class=\"_ _2\"></span> in net lea<span class=\"_ _2\"></span>se liabil<span class=\"_ _2\"></span>ities (note 22)<span class=\"_ _2\"></span> </div></div><div class=\"c w7a h23 gs43b\"><div class=\"t m0 x12 h17 y423 ff6 fs9 fc0 sc0 ls0 ws0\">27 July </div></div><div class=\"c wb7 h23 gs43c\"><div class=\"t m0 x1b h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">28 July </div></div><div class=\"c w7a h5d gs43d\"><div class=\"t m0 x1a h17 y423 ff6 fs9 fc0 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></div><div class=\"c wb7 h5d gs43e\"><div class=\"t m0 x1a h18 y423 ff1 fs9 fc0 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></div><div class=\"c w7a h9a gs43f\"><div class=\"t m0 x1a h17 y3a6 ff6 fs9 fc0 sc0 ls2 ws0\">\u00a3000<span class=\"ls0\"> </span></div></div><div class=\"c wb7 h9a gs440\"><div class=\"t m0 x1a h18 y3a6 ff1 fs9 fc0 sc0 ls2 ws0\">\u00a3000<span class=\"ls0\"> </span></div></div><div class=\"c wb6 h23 gs441\"><div class=\"t m0 x6 h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">Recognition of new<span class=\"_ _2\"></span> leases  </div></div><div class=\"c w7a h23 gs442\"><div class=\"t m0 x2b h17 y416 ff6 fs9 fc0 sc0 ls0 ws0\">(22,016) </div></div><div class=\"c wb7 h23 gs443\"><div class=\"t m0 x1b h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">(8,617) </div></div><div class=\"c wb6 h23 gs444\"><div class=\"t m0 x6 h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">Recognition of new<span class=\"_ _2\"></span> lease as<span class=\"_ _2\"></span>sets </div></div><div class=\"c w7a h23 gs445\"><div class=\"t m0 x30 h17 y416 ff6 fs9 fc0 sc0 ls0 ws0\">1,399 </div></div><div class=\"c wb7 h23 gs446\"><div class=\"t m0 x30 h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">1,900 </div></div><div class=\"c wb6 h23 gs447\"><div class=\"t m0 x6 h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">Remeasurement<span class=\"_ _2\"></span>s of existing<span class=\"_ _2\"></span> leases liabilit<span class=\"_ _2\"></span>ies </div></div><div class=\"c w7a h23 gs448\"><div class=\"t m0 x2b h17 y416 ff6 fs9 fc0 sc0 ls0 ws0\">(16,123) </div></div><div class=\"c wb7 h23 gs449\"><div class=\"t m0 x2b h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">(22,458) </div></div><div class=\"c wb6 h23 gs44a\"><div class=\"t m0 x6 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">Remeasurement<span class=\"_ _2\"></span>s of existing<span class=\"_ _2\"></span> leases asse<span class=\"_ _2\"></span>ts </div></div><div class=\"c w7a h23 gs44b\"><div class=\"t m0 x52 h17 y423 ff6 fs9 fc0 sc0 lsa ws0\">(88<span class=\"ls0\">) </span></div></div><div class=\"c wb7 h23 gs44c\"><div class=\"t m0 x54 h18 y423 ff1 fs9 fc0 sc0 lsa ws0\">(516)<span class=\"ls0\"> </span></div></div><div class=\"c wb6 h23 gs44d\"><div class=\"t m0 x6 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">Disposals and<span class=\"_ _2\"></span> derecogni<span class=\"_ _2\"></span>sed leases </div></div><div class=\"c w7a h23 gs44e\"><div class=\"t m0 x18 h17 y423 ffa fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff6\"> </span></div></div><div class=\"c wb7 h23 gs44f\"><div class=\"t m0 x30 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">2,081 </div></div><div class=\"c wb6 h23 gs450\"><div class=\"t m0 x6 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">Lease transfers<span class=\"_ _2\"></span> to proper<span class=\"_ _2\"></span>ty, plant and<span class=\"_ _2\"></span> equipment </div></div><div class=\"c w7a h23 gs451\"><div class=\"t m0 x30 h17 y423 ff6 fs9 fc0 sc0 ls0 ws0\">9,732 </div></div><div class=\"c wb7 h23 gs452\"><div class=\"t m0 x1b h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">14,179 </div></div><div class=\"c wb6 ha3 gs453\"><div class=\"t m0 x6 h18 y3b5 ff1 fs9 fc0 sc0 ls0 ws0\">Exchange differe<span class=\"_ _2\"></span>nces </div></div><div class=\"c w7a ha3 gs454\"><div class=\"t m0 x31 h17 y3b5 ff6 fs9 fc0 sc0 ls2 ws0\">75<span class=\"ls0\"> </span></div></div><div class=\"c wb7 ha3 gs455\"><div class=\"t m0 x54 h18 y3b5 ff1 fs9 fc0 sc0 lsa ws0\">(330)<span class=\"ls0\"> </span></div></div><div class=\"c wb6 h23 gs456\"><div class=\"t m0 x6 h17 y423 ff6 fs9 fc0 sc0 ls0 ws0\">Non-cash movement<span class=\"_ _2\"></span> in net lea<span class=\"_ _2\"></span>se liabil<span class=\"_ _2\"></span>ities </div></div><div class=\"c w7a h23 gs457\"><div class=\"t m0 x2b h17 y423 ff6 fs9 fc0 sc0 ls0 ws0\">(27,021) </div></div><div class=\"c wb7 h23 gs458\"><div class=\"t m0 x2b h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">(13,761) </div></div><div class=\"c w13 h2e gs11a\"><div class=\"t m0 x29 h2 y96 ff6 fs9 fc0 sc0 ls2 ws0\">30<span class=\"ff1 fs0 ls0\"> </span></div></div><div class=\"c w14 h2e gs11f\"><div class=\"t m0 x13 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">ANNUAL REPORT<span class=\"_ _2\"></span> AND FINAN<span class=\"_ _2\"></span>CIAL STATE<span class=\"_ _2\"></span>MENTS 2025<span class=\"_ _2\"></span><span class=\"ff6\"> </span></div></div><div class=\"c w15 h2e gs120\"><div class=\"t m0 x35 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">J D WETHERS<span class=\"_ _2\"></span>POON PLC </div></div>               <span class=\"_ _2\"></span>                         <span class=\"_ _13\"></span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span><span class=\"ls20\">       </span>NOTES<span class=\"_ _1\"></span> TO T<span class=\"_ _2\"></span>HE FINANCIA<span class=\"_ _2\"></span>L STATEMENT<span class=\"_ _2\"></span>S        <span class=\"_ _2\"></span>                          <span class=\"_ _2\"></span>                         <span class=\"_ _2\"></span>         10<span class=\"ls24\">. <span class=\"ls0\">Dividends p<span class=\"_ _1\"></span>aid and propo<span class=\"_ _1\"></span>sed </span></span>The board prop<span class=\"_ _2\"></span>oses, subje<span class=\"_ _2\"></span>ct to shar<span class=\"_ _2\"></span>eholders\u2019 consent<span class=\"_ _2\"></span>, to pay a final <span class=\"_ _2\"></span>dividend of <span class=\"ff1\">8.0p (2024: <span class=\"ls2\">12</span>.0p)<span class=\"_ _2\"></span> per share, on <span class=\"ls2\">27</span> No<span class=\"_ _2\"></span>vember </span>2025, to those <span class=\"_ _2\"></span>shareholde<span class=\"_ _2\"></span>rs on the<span class=\"_ _2\"></span> register on <span class=\"ls2\">24</span> October 202<span class=\"_ _2\"></span>5, giving a to<span class=\"_ _2\"></span>tal dividend for the<span class=\"_ _2\"></span> year of 12<span class=\"ls1c\">.0</span>p pe<span class=\"_ _2\"></span>r share. 52 weeks 52 weeks ended ended 27 July 28 July 2025 2024 \u00a3000 \u00a3000 Dividends on ord<span class=\"_ _2\"></span>inary shares<span class=\"_ _2\"></span> declared and pa<span class=\"_ _2\"></span>id during t<span class=\"_ _2\"></span>he year: Final for <span class=\"ls2\">202</span>4 - <span class=\"ls2\">12</span>.0p 14,807 - Interim for <span class=\"ls2\">20</span>25 - 4.0p<span class=\"_ _2\"></span> 4,653 - 19,460 - Proposed for app<span class=\"_ _2\"></span>roval by shar<span class=\"_ _2\"></span>eholde<span class=\"_ _2\"></span>rs at the AGM: Final for 2025 - 8.0p<span class=\"_ _2\"></span> 9,043 14,807 9,043 14,807 Dividend per shar<span class=\"_ _2\"></span>e (p) 12.0 12.0 Dividend cover<span class=\"_ _2\"></span> 4.01  3.90 Dividend cover is<span class=\"_ _2\"></span> calculated a<span class=\"_ _2\"></span>s diluted EPS before<span class=\"_ _2\"></span> separatel<span class=\"_ _2\"></span>y disclosed i<span class=\"_ _2\"></span>tems over di<span class=\"_ _2\"></span>vidend per <span class=\"_ _2\"></span>share. 11.<span class=\"ls0\"> <span class=\"_ _18\"> </span>Intangible assets<span class=\"_ _1\"></span><span class=\"ff5 fs0\"> </span></span>Computer softwar<span class=\"_ _1\"></span>e Assets under <span class=\"_ _1\"></span> and developmen<span class=\"_ _1\"></span>t construction  Total \u00a3000 \u00a3000 \u00a3000 Cost At 30 July 2023 36,771 2,113 38,884 Additions  2,505 101<span class=\"ls0\"> </span>2,606 Transfers  2,114 (2,114) \u2013<span class=\"ff1\"> </span>Exchange differe<span class=\"_ _2\"></span>nces  (4)<span class=\"ls0\"> </span>\u2013<span class=\"ff1\"> </span>(4)<span class=\"ls0\"> </span>Disposals  (2,516) \u2013<span class=\"ff1\"> </span>(2,516) At <span class=\"ls0\">28 July<span class=\"_ _2\"></span> 2024 </span>38,870<span class=\"ff1\"> </span>100<span class=\"ff1 ls0\"> </span>38,970<span class=\"ff1\"> </span>Additions  2,957 989<span class=\"ls0\"> </span>3,946 Transfers  100<span class=\"ls0\"> </span>(100)<span class=\"ls0\"> </span>\u2013<span class=\"ff1\"> </span>At 27 July 202<span class=\"_ _2\"></span>5 41,927 989<span class=\"ls0\"> </span>42,916 Accumulated am<span class=\"_ _2\"></span>ortisation an<span class=\"_ _2\"></span>d impairment<span class=\"_ _2\"></span> At 30 July 2023 (32,379) \u2013<span class=\"ff1\"> </span>(32,379) Provided during <span class=\"_ _2\"></span>the period  (1,937) \u2013<span class=\"ff1\"> </span>(1,937) Exchange differe<span class=\"_ _2\"></span>nces  4 \u2013<span class=\"ff1\"> </span>4 Disposals  1,275 \u2013<span class=\"ff1\"> </span>1,275 At<span class=\"ls0\"> 28 July 20<span class=\"_ _2\"></span>24 </span>(33,037) \u2013<span class=\"ff1\"> </span>(33,037) Provided during <span class=\"_ _2\"></span>the period <span class=\"ff6\"> </span>(2,003) \u2013<span class=\"ff6\"> </span>(2,003) At 27 July 202<span class=\"_ _2\"></span>5 (35,040) \u2013<span class=\"ff6\"> </span>(35,040) Net book amou<span class=\"_ _2\"></span>nt at 27 July<span class=\"_ _2\"></span> 2025 6,887 989<span class=\"ls0\"> </span>7,876 Net book amount<span class=\"_ _2\"></span> at 28 July 202<span class=\"_ _2\"></span>4 5,833 100<span class=\"ls0\"> </span>5,933 Net book amount<span class=\"_ _2\"></span> at 30 July 20<span class=\"_ _2\"></span>23 4,392 2,113 6,505 Examples of co<span class=\"_ _2\"></span>mputer softwa<span class=\"_ _2\"></span>re and de<span class=\"_ _2\"></span>velopment include the<span class=\"_ _2\"></span> develo<span class=\"_ _2\"></span>pment costs of<span class=\"_ _2\"></span> the Wetherspoon<span class=\"_ _2\"></span> cus<span class=\"_ _2\"></span>tomer-facing app and other bespo<span class=\"_ _2\"></span>ke company appli<span class=\"_ _2\"></span>cations. J D WETHERS<span class=\"_ _2\"></span>POON PLC <span class=\"fs0\"> </span>ANNUAL REPORT<span class=\"_ _2\"></span> AND FIN<span class=\"_ _2\"></span>ANCIAL STA<span class=\"_ _2\"></span>TEMENTS 2025<span class=\"_ _2\"></span><span class=\"fs0\"> </span>31<span class=\"ff1 fs0 ls0\"> </span><div class=\"c w80 h67 gs11e\"><div class=\"t m0 x0 h3c y3c8 ff8 fs9 fc2 sc0 ls0 ws0\">               <span class=\"_ _2\"></span>                        NOTES TO T<span class=\"_ _2\"></span>HE FINAN<span class=\"_ _2\"></span>CIAL STATEME<span class=\"_ _2\"></span>NTS       <span class=\"_ _2\"></span>                      <span class=\"_ _2\"></span>                             <span class=\"_ _2\"></span>          </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h8e y46c ff6 fs13 fc0 sc0 ls1b ws0\">12.<span class=\"ls0\"> <span class=\"_ _18\"> </span>Investment property<span class=\"_ _1\"></span> </span></div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y28 ff1 fs9 fc0 sc0 ls0 ws0\">The company ow<span class=\"_ _2\"></span>ns six <span class=\"lsa\">(202</span>4: s<span class=\"ls1f\">ix</span>) freeho<span class=\"_ _2\"></span>ld investmen<span class=\"_ _2\"></span>t properties, occup<span class=\"_ _2\"></span>ied by tenants.<span class=\"_ _2\"></span> </div></div><div class=\"c w34 ha3 gs45e\"><div class=\"t m0 x55 h10 y536 ff6 fs6 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c w34 ha3 gs45e\"><div class=\"t m0 x30 h10 y4a ff6 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c wc4 h64 gs45f\"><div class=\"t m0 x6 h17 y39e ff6 fs9 fc0 sc0 ls0 ws0\">Cost </div></div><div class=\"c wc9 h9a gs460\"><div class=\"t m0 x6 h18 y3a6 ff1 fs9 fc0 sc0 ls0 ws0\">At 30 July 2023 </div></div><div class=\"c w34 h9a gs461\"><div class=\"t m0 x2b h18 y3a6 ff1 fs9 fc0 sc0 ls0 ws0\">24,544 </div></div><div class=\"c wc9 h9a gs462\"><div class=\"t m0 x6 h18 y3a6 ff1 fs9 fc0 sc0 ls1e ws0\">At <span class=\"ls0\">28 July<span class=\"_ _2\"></span> 2024 </span></div></div><div class=\"c w34 h9a gs463\"><div class=\"t m0 x2b h18 y3a6 ff1 fs9 fc0 sc0 ls2 ws0\">24<span class=\"ls0\">,</span>544<span class=\"ls0\"> </span></div></div><div class=\"c wc9 h9a gs464\"><div class=\"t m0 x6 h18 y3a6 ff1 fs9 fc0 sc0 ls0 ws0\">Additions  </div></div><div class=\"c w34 h9a gs465\"><div class=\"t m0 x20 h18 y3a6 ff1 fs9 fc0 sc0 ls2 ws0\">17<span class=\"ls0\"> </span></div></div><div class=\"c wca h16 gs466\"><div class=\"t m0 x6 h18 y3a6 ff1 fs9 fc0 sc0 ls0 ws0\">Transfers from pr<span class=\"_ _2\"></span>operty, plan<span class=\"_ _2\"></span>t and equipmen<span class=\"_ _2\"></span>t </div></div><div class=\"c w34 h16 gs467\"><div class=\"t m0 x1b h18 y3a6 ff1 fs9 fc0 sc0 ls0 ws0\">5,<span class=\"ls2\">842</span> </div></div><div class=\"c wc9 h9a gs468\"><div class=\"t m0 x6 h18 y3a6 ff1 fs9 fc0 sc0 ls0 ws0\">Transfers to held <span class=\"_ _2\"></span>for sale </div></div><div class=\"c w34 h9a gs469\"><div class=\"t m0 x2b h18 y3a6 ff1 fs9 fc0 sc0 ls0 ws0\">(2,186) </div></div><div class=\"c wc9 h9a gs46a\"><div class=\"t m0 x6 h17 y3a6 ff6 fs9 fc0 sc0 ls0 ws0\">At 27 July 202<span class=\"_ _2\"></span>5 </div></div><div class=\"c w34 h9a gs46b\"><div class=\"t m0 x2b h17 y3a6 ff6 fs9 fc0 sc0 ls2 ws0\">28,217<span class=\"ls0\"> </span></div></div><div class=\"c wca hb7 gs46c\"><div class=\"t m0 x6 h17 y637 ff6 fs9 fc0 sc0 ls0 ws0\">Accumulated deprec<span class=\"_ _2\"></span>iation and<span class=\"_ _2\"></span> impairment </div></div><div class=\"c wc9 h16 gs46d\"><div class=\"t m0 x6 h18 y3a6 ff1 fs9 fc0 sc0 ls0 ws0\">At 30 July 2023 </div></div><div class=\"c w34 h16 gs46e\"><div class=\"t m0 x2b h18 y3a6 ff1 fs9 fc0 sc0 ls0 ws0\">(5,804) </div></div><div class=\"c wca h5c gs46f\"><div class=\"t m0 x6 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">Provided during <span class=\"_ _2\"></span>the period </div></div><div class=\"c w34 h5c gs470\"><div class=\"t m0 x57 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">(<span class=\"ls2\">176</span>) </div></div><div class=\"c wc4 h9a gs471\"><div class=\"t m0 x6 h18 y3a6 ff1 fs9 fc0 sc0 ls0 ws0\">Impairment loss </div></div><div class=\"c w34 h9a gs472\"><div class=\"t m0 x57 h18 y3a6 ff1 fs9 fc0 sc0 lsa ws0\">(347)<span class=\"ls0\"> </span></div></div><div class=\"c wc4 h16 gs473\"><div class=\"t m0 x6 h18 y3a6 ff1 fs9 fc0 sc0 ls0 ws0\">Reversal of impa<span class=\"_ _2\"></span>irment loss </div></div><div class=\"c w34 h16 gs474\"><div class=\"t m0 x20 h18 y3a6 ff1 fs9 fc0 sc0 ls2 ws0\">73<span class=\"ls0\"> </span></div></div><div class=\"c wc9 h16 gs475\"><div class=\"t m0 x6 h18 y3a6 ff1 fs9 fc0 sc0 ls1e ws0\">At <span class=\"ls0\">28 July<span class=\"_ _2\"></span> 2024 </span></div></div><div class=\"c w34 h16 gs476\"><div class=\"t m0 x2b h18 y3a6 ff6 fs9 fc0 sc0 ls0 ws0\">(6,2<span class=\"ls2\">54</span>)<span class=\"ff1\"> </span></div></div><div class=\"c wca h23 gs477\"><div class=\"t m0 x6 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">Provided during <span class=\"_ _2\"></span>the period  </div></div><div class=\"c w34 h23 gs478\"><div class=\"t m0 x57 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">(<span class=\"ls2\">218</span>) </div></div><div class=\"c wca h5c gs479\"><div class=\"t m0 x6 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">Transfers from pr<span class=\"_ _2\"></span>operty, plan<span class=\"_ _2\"></span>t and equipmen<span class=\"_ _2\"></span>t </div></div><div class=\"c w34 h5c gs47a\"><div class=\"t m0 x54 h18 y423 ff1 fs9 fc0 sc0 lsa ws0\">(31)<span class=\"ls0\"> </span></div></div><div class=\"c wca h23 gs47b\"><div class=\"t m0 x6 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">Reversal of impa<span class=\"_ _2\"></span>irment loss </div></div><div class=\"c w34 h23 gs47c\"><div class=\"t m0 x1a h18 y423 ff1 fs9 fc0 sc0 ls2 ws0\">786<span class=\"ls0\"> </span></div></div><div class=\"c wca h23 gs47d\"><div class=\"t m0 x6 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">Transfers to held <span class=\"_ _2\"></span>for sale </div></div><div class=\"c w34 h23 gs47e\"><div class=\"t m0 x20 h18 y423 ff1 fs9 fc0 sc0 ls2 ws0\">49<span class=\"ls0\"> </span></div></div><div class=\"c wc9 h9a gs47f\"><div class=\"t m0 x6 h17 y3a6 ff6 fs9 fc0 sc0 ls0 ws0\">At 27 July 202<span class=\"_ _2\"></span>5 </div></div><div class=\"c w34 h9a gs480\"><div class=\"t m0 x2b h17 y3a6 ff6 fs9 fc0 sc0 lsa ws0\">(5,<span class=\"ls2\">668<span class=\"ls0\">) </span></span></div></div><div class=\"c wca h16 gs409\"><div class=\"t m0 x6 h17 y3a6 ff6 fs9 fc0 sc0 ls0 ws0\">Net book amou<span class=\"_ _2\"></span>nt at 27 July<span class=\"_ _2\"></span> 2025 </div></div><div class=\"c w34 h16 gs481\"><div class=\"t m0 x2b h17 y3a6 ff6 fs9 fc0 sc0 ls0 ws0\">22,549 </div></div><div class=\"c wc9 h16 gs482\"><div class=\"t m0 x6 h18 y3a6 ff1 fs9 fc0 sc0 ls0 ws0\">Net book amount<span class=\"_ _2\"></span> at 28 July 202<span class=\"_ _2\"></span>4 </div></div><div class=\"c w34 h16 gs483\"><div class=\"t m0 x2b h18 y3a6 ff1 fs9 fc0 sc0 ls0 ws0\">18,290 </div></div><div class=\"c wc9 h19 gs484\"><div class=\"t m0 x6 h18 y3a6 ff1 fs9 fc0 sc0 ls0 ws0\">Net book amount<span class=\"_ _2\"></span> at 30 July 20<span class=\"_ _2\"></span>23 </div></div><div class=\"c w34 h19 gs485\"><div class=\"t m0 x2b h18 y3a6 ff1 fs9 fc0 sc0 ls0 ws0\">18,740 </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y642 ff1 fs9 fc0 sc0 ls0 ws0\">Rental income re<span class=\"_ _2\"></span>ceived from in<span class=\"_ _2\"></span>vestment prope<span class=\"_ _2\"></span>rties in the period wa<span class=\"_ _2\"></span>s \u00a31,432,000 (2<span class=\"_ _2\"></span>024: \u00a31,<span class=\"ls2\">205</span>,000) </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y644 ff1 fs9 fc0 sc0 ls0 ws0\">In the prior year<span class=\"_ _2\"></span>, investment prope<span class=\"_ _2\"></span>rties wer<span class=\"_ _2\"></span>e independen<span class=\"_ _2\"></span>tly valued.Co<span class=\"_ _2\"></span>rresponding impairme<span class=\"_ _2\"></span>nt char<span class=\"_ _2\"></span>ges and reversal<span class=\"_ _2\"></span>s were mad<span class=\"_ _2\"></span>e </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y645 ff1 fs9 fc0 sc0 ls0 ws0\">in the prior year <span class=\"_ _2\"></span>to adjust their ne<span class=\"_ _2\"></span>t book <span class=\"_ _2\"></span>values.  </div></div><div class=\"c w13 h2e gs11a\"><div class=\"t m0 x29 h2 y96 ff6 fs9 fc0 sc0 ls2 ws0\">32<span class=\"ff1 fs0 ls0\"> </span></div></div><div class=\"c w14 h2e gs11f\"><div class=\"t m0 x13 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">ANNUAL REPORT<span class=\"_ _2\"></span> AND FINAN<span class=\"_ _2\"></span>CIAL STATE<span class=\"_ _2\"></span>MENTS 2025<span class=\"_ _2\"></span><span class=\"ff6\"> </span></div></div><div class=\"c w15 h2e gs120\"><div class=\"t m0 x35 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">J D WETHERS<span class=\"_ _2\"></span>POON PLC </div></div><div class=\"c w80 h67 gs11e\"><div class=\"t m0 x0 h3c y3c8 ff8 fs9 fc2 sc0 ls0 ws0\">               <span class=\"_ _2\"></span>                       <span class=\"_ _17\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _19\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span>          NOTES TO THE FI<span class=\"_ _2\"></span>NANCIAL <span class=\"_ _2\"></span>STATEMENTS   <span class=\"_ _2\"></span>        <span class=\"_ _2\"></span>                          <span class=\"_ _2\"></span>                         <span class=\"_ _2\"></span>      </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h8e y46c ff6 fs13 fc0 sc0 ls1b ws0\">13.<span class=\"ls0\"> <span class=\"_ _18\"> </span>Property, plant and<span class=\"_ _1\"></span> equipment<span class=\"_ _1\"></span> </span></div></div><div class=\"c wcc hb8 gs486\"><div class=\"t m0 x27 h10 y659 ff6 fs6 fc0 sc0 ls0 ws0\">Freehold and </div></div><div class=\"c wce hb8 gs487\"><div class=\"t m0 xb h10 y659 ff6 fs6 fc0 sc0 ls0 ws0\">Equipment </div></div><div class=\"c wcc hb8 gs486\"><div class=\"t m0 x3b h10 y61b ff6 fs6 fc0 sc0 ls0 ws0\">long leasehold </div></div><div class=\"c wcd hb8 gs488\"><div class=\"t m0 x3b h10 y61b ff6 fs6 fc0 sc0 ls0 ws0\">Short-leasehol<span class=\"_ _1\"></span>d </div></div><div class=\"c wce hb8 gs487\"><div class=\"t m0 x4a h10 y61b ff6 fs6 fc0 sc0 ls0 ws0\">fixtures and </div></div><div class=\"c wcf hb8 gs489\"><div class=\"t m0 x3a h10 y61b ff6 fs6 fc0 sc0 ls0 ws0\">Assets under </div></div><div class=\"c wcc hb8 gs486\"><div class=\"t m0 x1b h10 y23 ff6 fs6 fc0 sc0 ls0 ws0\">property </div></div><div class=\"c wcd hb8 gs488\"><div class=\"t m0 x55 h10 y23 ff6 fs6 fc0 sc0 ls0 ws0\">property </div></div><div class=\"c wce hb8 gs487\"><div class=\"t m0 x1b h10 y23 ff6 fs6 fc0 sc0 ls0 ws0\">fittings </div></div><div class=\"c wcf hb8 gs489\"><div class=\"t m0 x29 h10 y23 ff6 fs6 fc0 sc0 ls0 ws0\">construction </div></div><div class=\"c wd0 hb8 gs48a\"><div class=\"t m0 x31 h10 y23 ff6 fs6 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c wcc hb8 gs486\"><div class=\"t m0 x51 h10 y3c8 ff6 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c wcd hb8 gs488\"><div class=\"t m0 x31 h10 y3c8 ff6 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c wce hb8 gs487\"><div class=\"t m0 x1a h10 y3c8 ff6 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c wcf hb8 gs489\"><div class=\"t m0 x30 h10 y3c8 ff6 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c wd0 hb8 gs48a\"><div class=\"t m0 x31 h10 y3c8 ff6 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c wcb hb0 gs48b\"><div class=\"t m0 x6 h17 y5f ff6 fs9 fc0 sc0 ls0 ws0\">Cost </div></div><div class=\"c wcb hb0 gs48c\"><div class=\"t m0 x6 h18 y5f ff1 fs9 fc0 sc0 ls0 ws0\">At 30 July 2023 </div></div><div class=\"c wcc hb0 gs48d\"><div class=\"t m0 x2a h18 y5f ff1 fs9 fc0 sc0 ls0 ws0\">1,494,053 </div></div><div class=\"c wcd hb0 gs48e\"><div class=\"t m0 x55 h18 y5f ff1 fs9 fc0 sc0 ls0 ws0\">272,584 </div></div><div class=\"c wce hb0 gs48f\"><div class=\"t m0 x32 h18 y5f ff1 fs9 fc0 sc0 ls0 ws0\">763,384 </div></div><div class=\"c wcf hb0 gs490\"><div class=\"t m0 x2b h18 y5f ff1 fs9 fc0 sc0 ls0 ws0\">64,890 </div></div><div class=\"c wd0 hb0 gs491\"><div class=\"t m0 x56 h18 y5f ff1 fs9 fc0 sc0 ls0 ws0\">2,594,911 </div></div><div class=\"c wcb hb0 gs492\"><div class=\"t m0 x6 h18 y415 ff1 fs9 fc0 sc0 ls0 ws0\">Additions </div></div><div class=\"c wcc hb0 gs493\"><div class=\"t m0 x30 h18 y415 ff1 fs9 fc0 sc0 ls0 ws0\">36,085 </div></div><div class=\"c wcd hb0 gs494\"><div class=\"t m0 x51 h18 y415 ff1 fs9 fc0 sc0 ls0 ws0\">4,347 </div></div><div class=\"c wce hb0 gs495\"><div class=\"t m0 x7b h18 y415 ff1 fs9 fc0 sc0 ls0 ws0\">52,105 </div></div><div class=\"c wcf hb0 gs496\"><div class=\"t m0 x2b h18 y415 ff1 fs9 fc0 sc0 ls0 ws0\">22,367 </div></div><div class=\"c wd0 hb0 gs497\"><div class=\"t m0 x55 h18 y415 ff1 fs9 fc0 sc0 ls0 ws0\">114,904 </div></div><div class=\"c wcb hb0 gs498\"><div class=\"t m0 x6 h18 y5f ff1 fs9 fc0 sc0 ls0 ws0\">Transfers from <span class=\"_ _2\"></span>capitalised lea<span class=\"_ _2\"></span>ses </div></div><div class=\"c wcc hb0 gs499\"><div class=\"t m0 x55 h18 y5f ff1 fs9 fc0 sc0 ls0 ws0\">(1,753) </div></div><div class=\"c wcd hb0 gs49a\"><div class=\"t m0 x1e h18 y5f ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wce hb0 gs49b\"><div class=\"t m0 x83 h18 y5f ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wcf hb0 gs49c\"><div class=\"t m0 x31 h18 y5f ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wd0 hb0 gs49d\"><div class=\"t m0 x1a h18 y5f ff1 fs9 fc0 sc0 ls0 ws0\">(1,753) </div></div><div class=\"c wcb hb0 gs49e\"><div class=\"t m0 x6 h18 y5f ff1 fs9 fc0 sc0 ls0 ws0\">Transfers </div></div><div class=\"c wcc hb0 gs49f\"><div class=\"t m0 x30 h18 y5f ff1 fs9 fc0 sc0 ls0 ws0\">21,880 </div></div><div class=\"c wcd hb0 gs4a0\"><div class=\"t m0 x51 h18 y5f ff1 fs9 fc0 sc0 ls0 ws0\">1,225 </div></div><div class=\"c wce hb0 gs4a1\"><div class=\"t m0 x17 h18 y5f ff1 fs9 fc0 sc0 ls0 ws0\">6,414 </div></div><div class=\"c wcf hb0 gs4a2\"><div class=\"t m0 x49 h18 y5f ff1 fs9 fc0 sc0 ls0 ws0\">(29,519) </div></div><div class=\"c wd0 hb0 gs4a3\"><div class=\"t m0 x1e h18 y5f ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wcb hb0 gs4a4\"><div class=\"t m0 x6 h18 y5f ff1 fs9 fc0 sc0 ls0 ws0\">Exchange differe<span class=\"_ _2\"></span>nces </div></div><div class=\"c wcc hb0 gs4a5\"><div class=\"t m0 x52 h18 y5f ff1 fs9 fc0 sc0 lsa ws0\">(917)<span class=\"ls0\"> </span></div></div><div class=\"c wcd hb0 gs4a6\"><div class=\"t m0 x14 h18 y5f ff1 fs9 fc0 sc0 lsa ws0\">(43)<span class=\"ls0\"> </span></div></div><div class=\"c wce hb0 gs4a7\"><div class=\"t m0 x30 h18 y5f ff1 fs9 fc0 sc0 lsa ws0\">(168)<span class=\"ls0\"> </span></div></div><div class=\"c wcf hb0 gs4a8\"><div class=\"t m0 x57 h18 y5f ff1 fs9 fc0 sc0 lsa ws0\">(183)<span class=\"ls0\"> </span></div></div><div class=\"c wd0 hb0 gs4a9\"><div class=\"t m0 x1a h18 y5f ff1 fs9 fc0 sc0 ls0 ws0\">(1,311) </div></div><div class=\"c wcb hb0 gs4aa\"><div class=\"t m0 x6 h18 y5f ff1 fs9 fc0 sc0 ls0 ws0\">Transfer to held<span class=\"_ _2\"></span> for sale </div></div><div class=\"c wcc hb0 gs4ab\"><div class=\"t m0 x55 h18 y5f ff1 fs9 fc0 sc0 ls0 ws0\">(7,335) </div></div><div class=\"c wcd hb0 gs4ac\"><div class=\"t m0 x1e h18 y5f ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wce hb0 gs4ad\"><div class=\"t m0 x83 h18 y5f ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wcf hb0 gs4ae\"><div class=\"t m0 x31 h18 y5f ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wd0 hb0 gs4af\"><div class=\"t m0 x1a h18 y5f ff1 fs9 fc0 sc0 ls0 ws0\">(7,335) </div></div><div class=\"c wcb hb1 gs4b0\"><div class=\"t m0 x6 h18 y415 ff1 fs9 fc0 sc0 ls0 ws0\">Disposals </div></div><div class=\"c wcc hb1 gs4b1\"><div class=\"t m0 x7b h18 y415 ff1 fs9 fc0 sc0 ls0 ws0\">(42,970) </div></div><div class=\"c wcd hb1 gs4b2\"><div class=\"t m0 x17 h18 y415 ff1 fs9 fc0 sc0 ls0 ws0\">(10,892) </div></div><div class=\"c wce hb1 gs4b3\"><div class=\"t m0 x12 h18 y415 ff1 fs9 fc0 sc0 ls0 ws0\">(6,601) </div></div><div class=\"c wcf hb1 gs4b4\"><div class=\"t m0 x31 h18 y415 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wd0 hb1 gs4b5\"><div class=\"t m0 x17 h18 y415 ff1 fs9 fc0 sc0 ls0 ws0\">(60,463) </div></div><div class=\"c wcb hb0 gs4b6\"><div class=\"t m0 x6 h18 y415 ff1 fs9 fc0 sc0 ls0 ws0\">Reclassifications </div></div><div class=\"c wcc hb0 gs4b7\"><div class=\"t m0 x2e h18 y415 ff1 fs9 fc0 sc0 ls0 ws0\">8,661 </div></div><div class=\"c wcd hb0 gs4b8\"><div class=\"t m0 x1a h18 y415 ff1 fs9 fc0 sc0 ls0 ws0\">(8,661) </div></div><div class=\"c wce hb0 gs4b9\"><div class=\"t m0 x83 h18 y415 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wcf hb0 gs4ba\"><div class=\"t m0 x31 h18 y415 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wd0 hb0 gs4bb\"><div class=\"t m0 x1e h18 y415 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wcb hb0 gs4bc\"><div class=\"t m0 x6 h18 y5f ff1 fs9 fc0 sc0 ls0 ws0\">At 28 July 2024 </div></div><div class=\"c wcc hb0 gs4bd\"><div class=\"t m0 x2a h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">1,507,704 </div></div><div class=\"c wcd hb0 gs4be\"><div class=\"t m0 x55 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">258,560 </div></div><div class=\"c wce hb0 gs4bf\"><div class=\"t m0 x32 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">815,134 </div></div><div class=\"c wcf hb0 gs4c0\"><div class=\"t m0 x2b h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">57,555 </div></div><div class=\"c wd0 hb0 gs4c1\"><div class=\"t m0 x56 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">2,638,953 </div></div><div class=\"c wcb hb9 gs4c2\"><div class=\"t m0 x6 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">Additions </div></div><div class=\"c wcc hb9 gs4c3\"><div class=\"t m0 x30 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">38,821 </div></div><div class=\"c wcd hb9 gs4c4\"><div class=\"t m0 x51 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">6,377 </div></div><div class=\"c wce hb9 gs4c5\"><div class=\"t m0 x7b h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">57,708 </div></div><div class=\"c wcf hb9 gs4c6\"><div class=\"t m0 x2b h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">10,186 </div></div><div class=\"c wd0 hb9 gs4c7\"><div class=\"t m0 x55 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">113,092 </div></div><div class=\"c wcb hb1 gs4c8\"><div class=\"t m0 x6 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">Transfers from <span class=\"_ _2\"></span>capitalised lea<span class=\"_ _2\"></span>ses </div></div><div class=\"c wcc hb1 gs4c9\"><div class=\"t m0 x52 h18 y96 ff1 fs9 fc0 sc0 lsa ws0\">(418)<span class=\"ls0\"> </span></div></div><div class=\"c wcd hb1 gs4ca\"><div class=\"t m0 x1e h18 y96 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wce hb1 gs4cb\"><div class=\"t m0 x83 h18 y96 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wcf hb1 gs4cc\"><div class=\"t m0 x31 h18 y96 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wd0 hb1 gs4cd\"><div class=\"t m0 x13 h18 y96 ff1 fs9 fc0 sc0 lsa ws0\">(418)<span class=\"ls0\"> </span></div></div><div class=\"c wcb hb0 gs4ce\"><div class=\"t m0 x6 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">Transfers from he<span class=\"_ _2\"></span>ld for sale </div></div><div class=\"c wcc hb0 gs4cf\"><div class=\"t m0 x9 h18 y96 ff1 fs9 fc0 sc0 ls2 ws0\">300<span class=\"ls0\"> </span></div></div><div class=\"c wcd hb0 gs4d0\"><div class=\"t m0 x1e h18 y96 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wce hb0 gs4d1\"><div class=\"t m0 x83 h18 y96 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wcf hb0 gs4d2\"><div class=\"t m0 x31 h18 y96 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wd0 hb0 gs4d3\"><div class=\"t m0 x83 h18 y96 ff1 fs9 fc0 sc0 ls2 ws0\">300<span class=\"ls0\"> </span></div></div><div class=\"c wcb hb0 gs4d4\"><div class=\"t m0 x6 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">Transfers to in<span class=\"_ _2\"></span>vestment prop<span class=\"_ _2\"></span>erty </div></div><div class=\"c wcc hb0 gs4d5\"><div class=\"t m0 x55 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">(5,842) </div></div><div class=\"c wcd hb0 gs4d6\"><div class=\"t m0 x1e h18 y96 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wce hb0 gs4d7\"><div class=\"t m0 x83 h18 y96 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wcf hb0 gs4d8\"><div class=\"t m0 x31 h18 y96 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wd0 hb0 gs4d9\"><div class=\"t m0 x1a h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">(5,842) </div></div><div class=\"c wcb hb0 gs4da\"><div class=\"t m0 x6 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">Transfers </div></div><div class=\"c wcc hb0 gs4db\"><div class=\"t m0 x30 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">16,774 </div></div><div class=\"c wcd hb0 gs4dc\"><div class=\"t m0 x51 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">2,234 </div></div><div class=\"c wce hb0 gs4dd\"><div class=\"t m0 x7b h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">11,258 </div></div><div class=\"c wcf hb0 gs4de\"><div class=\"t m0 x49 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">(30,2<span class=\"ls2\">66</span>) </div></div><div class=\"c wd0 hb0 gs4df\"><div class=\"t m0 x1e h18 y96 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wcb hb0 gs4e0\"><div class=\"t m0 x6 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">Exchange differe<span class=\"_ _2\"></span>nces </div></div><div class=\"c wcc hb0 gs4e1\"><div class=\"t m0 x2e h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">1,900 </div></div><div class=\"c wcd hb0 gs4e2\"><div class=\"t m0 x89 h18 y96 ff1 fs9 fc0 sc0 ls2 ws0\">92<span class=\"ls0\"> </span></div></div><div class=\"c wce hb0 gs4e3\"><div class=\"t m0 x52 h18 y96 ff1 fs9 fc0 sc0 ls2 ws0\">314<span class=\"ls0\"> </span></div></div><div class=\"c wcf hb0 gs4e4\"><div class=\"t m0 x31 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">5 </div></div><div class=\"c wd0 hb0 gs4e5\"><div class=\"t m0 x51 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">2,311 </div></div><div class=\"c wcb hb0 gs4e6\"><div class=\"t m0 x6 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">Disposals </div></div><div class=\"c wcc hb0 gs4e7\"><div class=\"t m0 x7b h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">(11,983) </div></div><div class=\"c wcd hb0 gs4e8\"><div class=\"t m0 x1a h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">(2,307) </div></div><div class=\"c wce hb0 gs4e9\"><div class=\"t m0 x12 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">(4,044) </div></div><div class=\"c wcf hb0 gs4ea\"><div class=\"t m0 x31 h18 y96 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wd0 hb0 gs4eb\"><div class=\"t m0 x17 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">(18,334) </div></div><div class=\"c wcb hb1 gs4ec\"><div class=\"t m0 x6 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">Reclassifications </div></div><div class=\"c wcc hb1 gs4ed\"><div class=\"t m0 x2e h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">8,935 </div></div><div class=\"c wcd hb1 gs4ee\"><div class=\"t m0 x1a h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">(8,935) </div></div><div class=\"c wce hb1 gs4ef\"><div class=\"t m0 x83 h18 y96 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wcf hb1 gs4f0\"><div class=\"t m0 x31 h18 y96 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wd0 hb1 gs4f1\"><div class=\"t m0 x1e h18 y96 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wcb h1a gs4f2\"><div class=\"t m0 x6 h17 yac ff6 fs9 fc0 sc0 ls0 ws0\">At 27 July 202<span class=\"_ _2\"></span>5 </div></div><div class=\"c wcc h1a gs4f3\"><div class=\"t m0 x2a h17 y96 ff6 fs9 fc0 sc0 ls0 ws0\">1,556,191 </div></div><div class=\"c wcd h1a gs4f4\"><div class=\"t m0 x55 h17 y96 ff6 fs9 fc0 sc0 ls0 ws0\">256,021 </div></div><div class=\"c wce h1a gs4f5\"><div class=\"t m0 x32 h17 y96 ff6 fs9 fc0 sc0 ls0 ws0\">880,370 </div></div><div class=\"c wcf h1a gs4f6\"><div class=\"t m0 x2b h17 y96 ff6 fs9 fc0 sc0 ls2 ws0\">37,480<span class=\"ls0\"> </span></div></div><div class=\"c wd0 h1a gs4f7\"><div class=\"t m0 x56 h17 y96 ff6 fs9 fc0 sc0 ls0 ws0\">2,730,062 </div></div><div class=\"c wd1 hb6 gs4f8\"><div class=\"t m0 x6 h6a y96 ff6 fs9 fc0 sc0 ls0 ws0\">Accumulated deprec<span class=\"_ _2\"></span>iation and<span class=\"_ _2\"></span> impairment<span class=\"ffc fs13\"> </span></div></div><div class=\"c wcb hb0 gs4f9\"><div class=\"t m0 x6 h18 y5f ff1 fs9 fc0 sc0 ls0 ws0\">At 30 July 2023 </div></div><div class=\"c wcc hb0 gs4fa\"><div class=\"t m0 x32 h18 y5f ff1 fs9 fc0 sc0 ls0 ws0\">(425,107) </div></div><div class=\"c wcd hb0 gs4fb\"><div class=\"t m0 x12 h18 y5f ff1 fs9 fc0 sc0 ls0 ws0\">(170,576) </div></div><div class=\"c wce hb0 gs4fc\"><div class=\"t m0 x7c h18 y5f ff1 fs9 fc0 sc0 ls0 ws0\">(620,811) </div></div><div class=\"c wcf hb0 gs4fd\"><div class=\"t m0 x57 h18 y5f ff1 fs9 fc0 sc0 lsa ws0\">(601)<span class=\"ls0\"> </span></div></div><div class=\"c wd0 hb0 gs4fe\"><div class=\"t m0 x50 h18 y5f ff1 fs9 fc0 sc0 ls0 ws0\">(1,217,095) </div></div><div class=\"c wcb hb0 gs4ff\"><div class=\"t m0 x6 h18 y5f ff1 fs9 fc0 sc0 ls0 ws0\">Provided during <span class=\"_ _2\"></span>the period </div></div><div class=\"c wcc hb0 gs500\"><div class=\"t m0 x7b h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">(19,844) </div></div><div class=\"c wcd hb0 gs501\"><div class=\"t m0 x1a h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">(8,184) </div></div><div class=\"c wce hb0 gs502\"><div class=\"t m0 x2a h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">(35,468) </div></div><div class=\"c wcf hb0 gs503\"><div class=\"t m0 x31 h18 y96 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wd0 hb0 gs504\"><div class=\"t m0 x17 h18 y96 ff1 fs9 fc0 sc0 lsa ws0\">(6<span class=\"ls0\">3,496) </span></div></div><div class=\"c wcb hb0 gs505\"><div class=\"t m0 x6 h18 y5f ff1 fs9 fc0 sc0 ls0 ws0\">Transfers to capi<span class=\"_ _2\"></span>talised lease<span class=\"_ _2\"></span>s </div></div><div class=\"c wcc hb0 gs506\"><div class=\"t m0 x9 h18 y5f ff1 fs9 fc0 sc0 ls2 ws0\">211<span class=\"ls0\"> </span></div></div><div class=\"c wcd hb0 gs507\"><div class=\"t m0 x1e h18 y5f ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wce hb0 gs508\"><div class=\"t m0 x83 h18 y5f ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wcf hb0 gs509\"><div class=\"t m0 x31 h18 y5f ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wd0 hb0 gs50a\"><div class=\"t m0 x83 h18 y5f ff1 fs9 fc0 sc0 ls2 ws0\">211<span class=\"ls0\"> </span></div></div><div class=\"c wcb hb0 gs50b\"><div class=\"t m0 x6 h18 y5f ff1 fs9 fc0 sc0 ls0 ws0\">Exchange differe<span class=\"_ _2\"></span>nces </div></div><div class=\"c wcc hb0 gs50c\"><div class=\"t m0 x18 h18 y5f ff1 fs9 fc0 sc0 ls2 ws0\">35<span class=\"ls0\"> </span></div></div><div class=\"c wcd hb0 gs50d\"><div class=\"t m0 x89 h18 y5f ff1 fs9 fc0 sc0 ls2 ws0\">12<span class=\"ls0\"> </span></div></div><div class=\"c wce hb0 gs50e\"><div class=\"t m0 x13 h18 y5f ff1 fs9 fc0 sc0 ls2 ws0\">91<span class=\"ls0\"> </span></div></div><div class=\"c wcf hb0 gs50f\"><div class=\"t m0 x31 h18 y5f ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wd0 hb0 gs510\"><div class=\"t m0 x83 h18 y5f ff1 fs9 fc0 sc0 ls2 ws0\">13<span class=\"ls0\">8 </span></div></div><div class=\"c wcb hba gs511\"><div class=\"t m0 x6 h18 y415 ff1 fs9 fc0 sc0 ls0 ws0\">Impairment loss </div></div><div class=\"c wcc hba gs512\"><div class=\"t m0 x7b h18 y415 ff1 fs9 fc0 sc0 ls0 ws0\">(16,335) </div></div><div class=\"c wcd hba gs513\"><div class=\"t m0 x1a h18 y415 ff1 fs9 fc0 sc0 ls0 ws0\">(1,237) </div></div><div class=\"c wce hba gs514\"><div class=\"t m0 x12 h18 y415 ff1 fs9 fc0 sc0 ls0 ws0\">(2,362) </div></div><div class=\"c wcf hba gs515\"><div class=\"t m0 x32 h18 y415 ff1 fs9 fc0 sc0 ls0 ws0\">(5,334) </div></div><div class=\"c wd0 hba gs516\"><div class=\"t m0 x17 h18 y415 ff1 fs9 fc0 sc0 ls0 ws0\">(25,268) </div></div><div class=\"c wcb hb0 gs517\"><div class=\"t m0 x6 h18 y5f ff1 fs9 fc0 sc0 ls0 ws0\">Reversal of impa<span class=\"_ _2\"></span>irment losse<span class=\"_ _2\"></span>s </div></div><div class=\"c wcc hb0 gs518\"><div class=\"t m0 x2e h18 y5f ff1 fs9 fc0 sc0 ls0 ws0\">6,612 </div></div><div class=\"c wcd hb0 gs519\"><div class=\"t m0 x83 h18 y5f ff1 fs9 fc0 sc0 ls2 ws0\">584<span class=\"ls0\"> </span></div></div><div class=\"c wce hb0 gs51a\"><div class=\"t m0 x52 h18 y5f ff1 fs9 fc0 sc0 ls2 ws0\">386<span class=\"ls0\"> </span></div></div><div class=\"c wcf hb0 gs51b\"><div class=\"t m0 x31 h18 y5f ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wd0 hb0 gs51c\"><div class=\"t m0 x51 h18 y5f ff1 fs9 fc0 sc0 ls0 ws0\">7,582 </div></div><div class=\"c wcb hb0 gs51d\"><div class=\"t m0 x6 h18 y5f ff1 fs9 fc0 sc0 ls0 ws0\">Transfers to held <span class=\"_ _2\"></span>for sale </div></div><div class=\"c wcc hb0 gs51e\"><div class=\"t m0 x2e h18 y5f ff1 fs9 fc0 sc0 ls0 ws0\">4,847 </div></div><div class=\"c wcd hb0 gs51f\"><div class=\"t m0 x1e h18 y5f ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wce hb0 gs520\"><div class=\"t m0 x83 h18 y5f ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wcf hb0 gs521\"><div class=\"t m0 x31 h18 y5f ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wd0 hb0 gs522\"><div class=\"t m0 x51 h18 y5f ff1 fs9 fc0 sc0 ls0 ws0\">4,847 </div></div><div class=\"c wcb hb0 gs523\"><div class=\"t m0 x6 h18 y5f ff1 fs9 fc0 sc0 ls0 ws0\">Disposals </div></div><div class=\"c wcc hb0 gs524\"><div class=\"t m0 x30 h18 y5f ff1 fs9 fc0 sc0 ls0 ws0\">13,379 </div></div><div class=\"c wcd hb0 gs525\"><div class=\"t m0 x51 h18 y5f ff1 fs9 fc0 sc0 ls0 ws0\">7,202 </div></div><div class=\"c wce hb0 gs526\"><div class=\"t m0 x17 h18 y5f ff1 fs9 fc0 sc0 ls0 ws0\">4,171 </div></div><div class=\"c wcf hb0 gs527\"><div class=\"t m0 x1b h18 y5f ff1 fs9 fc0 sc0 ls0 ws0\">3,993 </div></div><div class=\"c wd0 hb0 gs528\"><div class=\"t m0 x2e h18 y5f ff1 fs9 fc0 sc0 ls0 ws0\">28,745 </div></div><div class=\"c wcb hb0 gs529\"><div class=\"t m0 x6 h18 y5f ff1 fs9 fc0 sc0 ls0 ws0\">Reclassifications </div></div><div class=\"c wcc hb0 gs52a\"><div class=\"t m0 x55 h18 y5f ff1 fs9 fc0 sc0 ls0 ws0\">(5,725) </div></div><div class=\"c wcd hb0 gs52b\"><div class=\"t m0 x51 h18 y5f ff1 fs9 fc0 sc0 ls0 ws0\">5,725 </div></div><div class=\"c wce hb0 gs52c\"><div class=\"t m0 x83 h18 y5f ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wcf hb0 gs52d\"><div class=\"t m0 x31 h18 y5f ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wd0 hb0 gs52e\"><div class=\"t m0 x1e h18 y5f ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wcb hb1 gs52f\"><div class=\"t m0 x84 h38 y3fb ff1 fsc fc0 sc0 ls0 ws0\">1<span class=\"_ _42\"> </span></div></div><div class=\"c wcb hb1 gs52f\"><div class=\"t m0 x6 h18 y415 ff1 fs9 fc0 sc0 ls0 ws0\">At 28 July 2024<span class=\"_ _42\"> </span></div></div><div class=\"c wcc hb1 gs530\"><div class=\"t m0 x32 h18 y96 ff1 fs9 fc0 sc0 lsa ws0\">(441,<span class=\"ls2\">927<span class=\"ls0\">) </span></span></div></div><div class=\"c wcd hb1 gs531\"><div class=\"t m0 x12 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">(166,474) </div></div><div class=\"c wce hb1 gs532\"><div class=\"t m0 x7c h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">(653,993) </div></div><div class=\"c wcf hb1 gs533\"><div class=\"t m0 x32 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">(1,942) </div></div><div class=\"c wd0 hb1 gs534\"><div class=\"t m0 x50 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">(1,264,<span class=\"ls2\">336</span>) </div></div><div class=\"c wcb hb0 gs535\"><div class=\"t m0 x6 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">Provided during <span class=\"_ _2\"></span>the period </div></div><div class=\"c wcc hb0 gs536\"><div class=\"t m0 x7b h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">(24,025) </div></div><div class=\"c wcd hb0 gs537\"><div class=\"t m0 x1a h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">(8,268) </div></div><div class=\"c wce hb0 gs538\"><div class=\"t m0 x2a h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">(39,912) </div></div><div class=\"c wcf hb0 gs539\"><div class=\"t m0 x31 h18 y96 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wd0 hb0 gs53a\"><div class=\"t m0 x17 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">(72,205) </div></div><div class=\"c wcb hb0 gs53b\"><div class=\"t m0 x6 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">Exchange differe<span class=\"_ _2\"></span>nces </div></div><div class=\"c wcc hb0 gs53c\"><div class=\"t m0 x52 h18 y96 ff1 fs9 fc0 sc0 lsa ws0\">(17<span class=\"ls0\">9) </span></div></div><div class=\"c wcd hb0 gs53d\"><div class=\"t m0 x14 h18 y96 ff1 fs9 fc0 sc0 lsa ws0\">(37)<span class=\"ls0\"> </span></div></div><div class=\"c wce hb0 gs53e\"><div class=\"t m0 x30 h18 y96 ff1 fs9 fc0 sc0 lsa ws0\">(23<span class=\"ls0\">1) </span></div></div><div class=\"c wcf hb0 gs53f\"><div class=\"t m0 x31 h18 y96 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wd0 hb0 gs540\"><div class=\"t m0 x13 h18 y96 ff1 fs9 fc0 sc0 lsa ws0\">(44<span class=\"ls0\">7) </span></div></div><div class=\"c wcb hb0 gs541\"><div class=\"t m0 x6 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">Transfers </div></div><div class=\"c wcc hb0 gs542\"><div class=\"t m0 x52 h18 y96 ff1 fs9 fc0 sc0 lsa ws0\">(586)<span class=\"ls0\"> </span></div></div><div class=\"c wcd hb0 gs543\"><div class=\"t m0 x1e h18 y96 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wce hb0 gs544\"><div class=\"t m0 x83 h18 y96 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wcf hb0 gs545\"><div class=\"t m0 x1a h18 y96 ff1 fs9 fc0 sc0 ls2 ws0\">586<span class=\"ls0\"> </span></div></div><div class=\"c wd0 hb0 gs546\"><div class=\"t m0 x1e h18 y96 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wcb hb0 gs547\"><div class=\"t m0 x6 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">Transfers to in<span class=\"_ _2\"></span>vestment prop<span class=\"_ _2\"></span>erty </div></div><div class=\"c wcc hb0 gs548\"><div class=\"t m0 x18 h18 y96 ff1 fs9 fc0 sc0 ls2 ws0\">31<span class=\"ls0\"> </span></div></div><div class=\"c wcd hb0 gs549\"><div class=\"t m0 x1e h18 y96 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wce hb0 gs54a\"><div class=\"t m0 x83 h18 y96 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wcf hb0 gs54b\"><div class=\"t m0 x31 h18 y96 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wd0 hb0 gs54c\"><div class=\"t m0 x89 h18 y96 ff1 fs9 fc0 sc0 ls2 ws0\">31<span class=\"ls0\"> </span></div></div><div class=\"c wcb hb1 gs54d\"><div class=\"t m0 x6 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">Impairment loss </div></div><div class=\"c wcc hb1 gs54e\"><div class=\"t m0 x55 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">(4,403) </div></div><div class=\"c wcd hb1 gs54f\"><div class=\"t m0 x14 h18 y96 ff1 fs9 fc0 sc0 lsa ws0\">(78)<span class=\"ls0\"> </span></div></div><div class=\"c wce hb1 gs550\"><div class=\"t m0 x30 h18 y96 ff1 fs9 fc0 sc0 lsa ws0\">(473)<span class=\"ls0\"> </span></div></div><div class=\"c wcf hb1 gs551\"><div class=\"t m0 x51 h18 y96 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\">  </span></div></div><div class=\"c wd0 hb1 gs552\"><div class=\"t m0 x1a h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">(4,954) </div></div><div class=\"c wcb hb0 gs553\"><div class=\"t m0 x6 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">Reversal of impa<span class=\"_ _2\"></span>irment losse<span class=\"_ _2\"></span>s </div></div><div class=\"c wcc hb0 gs554\"><div class=\"t m0 x2e h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">6,8<span class=\"ls2\">90</span> </div></div><div class=\"c wcd hb0 gs555\"><div class=\"t m0 x83 h18 y96 ff1 fs9 fc0 sc0 ls2 ws0\">622<span class=\"ls0\"> </span></div></div><div class=\"c wce hb0 gs556\"><div class=\"t m0 x52 h18 y96 ff1 fs9 fc0 sc0 ls2 ws0\">294<span class=\"ls0\"> </span></div></div><div class=\"c wcf hb0 gs557\"><div class=\"t m0 x31 h18 y96 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wd0 hb0 gs558\"><div class=\"t m0 x51 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">7,806 </div></div><div class=\"c wcb hb0 gs559\"><div class=\"t m0 x6 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">Disposals </div></div><div class=\"c wcc hb0 gs55a\"><div class=\"t m0 x2e h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">4,512 </div></div><div class=\"c wcd hb0 gs55b\"><div class=\"t m0 x83 h18 y96 ff1 fs9 fc0 sc0 ls2 ws0\">843<span class=\"ls0\"> </span></div></div><div class=\"c wce hb0 gs55c\"><div class=\"t m0 x17 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">2,262 </div></div><div class=\"c wcf hb0 gs55d\"><div class=\"t m0 x1b h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">1,191 </div></div><div class=\"c wd0 hb0 gs55e\"><div class=\"t m0 x51 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">8,808 </div></div><div class=\"c wcb hb0 gs55f\"><div class=\"t m0 x6 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">Reclassifications </div></div><div class=\"c wcc hb0 gs560\"><div class=\"t m0 x55 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">(6,710) </div></div><div class=\"c wcd hb0 gs561\"><div class=\"t m0 x51 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">6,710 </div></div><div class=\"c wce hb0 gs562\"><div class=\"t m0 x83 h18 y96 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wcf hb0 gs563\"><div class=\"t m0 x31 h18 y96 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wd0 hb0 gs564\"><div class=\"t m0 x1e h18 y96 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c wcb hb0 gs565\"><div class=\"t m0 x6 h18 y5f ff6 fs9 fc0 sc0 ls22 ws0\">At<span class=\"ls0\"> 27 July 2025<span class=\"ff1\"> </span></span></div></div><div class=\"c wcc hb0 gs566\"><div class=\"t m0 x32 h18 y96 ff6 fs9 fc0 sc0 ls0 ws0\">(466,397)<span class=\"ff1\"> </span></div></div><div class=\"c wcd hb0 gs567\"><div class=\"t m0 x12 h18 y96 ff6 fs9 fc0 sc0 ls0 ws0\">(166,682)<span class=\"ff1\"> </span></div></div><div class=\"c wce hb0 gs568\"><div class=\"t m0 x7c h18 y96 ff6 fs9 fc0 sc0 ls0 ws0\">(692,053)<span class=\"ff1\"> </span></div></div><div class=\"c wcf hb0 gs569\"><div class=\"t m0 x57 h18 y96 ff6 fs9 fc0 sc0 lsa ws0\">(165)<span class=\"ff1 ls0\"> </span></div></div><div class=\"c wd0 hb0 gs56a\"><div class=\"t m0 x50 h18 y96 ff6 fs9 fc0 sc0 ls0 ws0\">(1,325,297)<span class=\"ff1\"> </span></div></div><div class=\"c wcb hb9 gs56b\"><div class=\"t m0 x6 h18 y5f ff6 fs9 fc0 sc0 ls0 ws0\">Net book amou<span class=\"_ _2\"></span>nt at 27 July<span class=\"_ _2\"></span> 2025<span class=\"ff1\"> </span></div></div><div class=\"c wcc hb9 gs56c\"><div class=\"t m0 x2a h6a y96 ff6 fs9 fc0 sc0 ls0 ws0\">1,0<span class=\"ls2\">89,794</span><span class=\"ffc fs13\"> </span></div></div><div class=\"c wcd hb9 gs56d\"><div class=\"t m0 x1a h6a y96 ff6 fs9 fc0 sc0 ls0 ws0\">89,339<span class=\"ffc fs13\"> </span></div></div><div class=\"c wce hb9 gs56e\"><div class=\"t m0 x32 h6a y96 ff6 fs9 fc0 sc0 ls0 ws0\">188,317<span class=\"ffc fs13\"> </span></div></div><div class=\"c wcf hb9 gs56f\"><div class=\"t m0 x2b h6a y96 ff6 fs9 fc0 sc0 ls0 ws0\">3<span class=\"ls2\">7,</span>3<span class=\"ls2\">15</span><span class=\"ffc fs13\"> </span></div></div><div class=\"c wd0 hb9 gs570\"><div class=\"t m0 x56 h6a y96 ff6 fs9 fc0 sc0 ls0 ws0\">1,404,765<span class=\"ffc fs13\"> </span></div></div><div class=\"c wcb h1a gs571\"><div class=\"t m0 x6 h18 yac ff1 fs9 fc0 sc0 ls0 ws0\">Net book amount<span class=\"_ _2\"></span> at 28 July 202<span class=\"_ _2\"></span>4<span class=\"ff6\"> </span></div></div><div class=\"c wcc h1a gs572\"><div class=\"t m0 x2a h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">1,065,777 </div></div><div class=\"c wcd h1a gs573\"><div class=\"t m0 x1a h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">92,086 </div></div><div class=\"c wce h1a gs574\"><div class=\"t m0 x32 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">161,141 </div></div><div class=\"c wcf h1a gs575\"><div class=\"t m0 x2b h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">55,613 </div></div><div class=\"c wd0 h1a gs576\"><div class=\"t m0 x56 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">1,374,617 </div></div><div class=\"c wcb h1a gs577\"><div class=\"t m0 x6 h18 yb2 ff1 fs9 fc0 sc0 ls0 ws0\">Net book amount<span class=\"_ _2\"></span> at 30 July 202<span class=\"_ _2\"></span>3 </div></div><div class=\"c wcc h1a gs578\"><div class=\"t m0 x2a h18 yb2 ff1 fs9 fc0 sc0 ls0 ws0\">1,068,946 </div></div><div class=\"c wcd h1a gs579\"><div class=\"t m0 x55 h18 yb2 ff1 fs9 fc0 sc0 ls0 ws0\">102,008 </div></div><div class=\"c wce h1a gs57a\"><div class=\"t m0 x32 h18 yb2 ff1 fs9 fc0 sc0 ls0 ws0\">142,573 </div></div><div class=\"c wcf h1a gs57b\"><div class=\"t m0 x2b h18 yb2 ff1 fs9 fc0 sc0 ls0 ws0\">64,289 </div></div><div class=\"c wd0 h1a gs57c\"><div class=\"t m0 x56 h18 yb2 ff1 fs9 fc0 sc0 ls0 ws0\">1,377,816 </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y67a ff1 fs9 fc0 sc0 ls0 ws0\">Reclassifications<span class=\"_ _2\"></span> relate to<span class=\"_ _2\"></span> assets tra<span class=\"_ _2\"></span>nsferred from shor<span class=\"_ _2\"></span>t leaseho<span class=\"_ _2\"></span>ld prope<span class=\"_ _2\"></span>rty to freehold and long leaseh<span class=\"_ _2\"></span>old property as a re<span class=\"_ _2\"></span>sult of </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y67b ff1 fs9 fc0 sc0 ls0 ws0\">a freehold rever<span class=\"_ _2\"></span>sion.  <span class=\"_ _b\"> </span> </div></div><div class=\"c w16 h2e gs11a\"><div class=\"t m0 x6 h2 y96 ff1 fs9 fc0 sc0 ls0 ws0\">J D WETHERS<span class=\"_ _2\"></span>POON PLC <span class=\"fs0\"> </span></div></div><div class=\"c w17 h2e gs11b\"><div class=\"t m0 x13 h2 y96 ff1 fs9 fc0 sc0 ls0 ws0\">ANNUAL REPORT<span class=\"_ _2\"></span> AND FIN<span class=\"_ _2\"></span>ANCIAL STA<span class=\"_ _2\"></span>TEMENTS 2025<span class=\"_ _2\"></span><span class=\"fs0\"> </span></div></div><div class=\"c wb h2e gs11c\"><div class=\"t m0 x1c h2 y96 ff6 fs9 fc0 sc0 ls2 ws0\">33<span class=\"ff1 fs0 ls0\"> </span></div></div>               <span class=\"_ _2\"></span>                        NOTES TO T<span class=\"_ _2\"></span>HE FINAN<span class=\"_ _2\"></span>CIAL STATEME<span class=\"_ _2\"></span>NTS       <span class=\"_ _2\"></span>                      <span class=\"_ _2\"></span>                             <span class=\"_ _2\"></span>          14. Inventories<span class=\"_ _1\"></span> Bar, food and non-con<span class=\"_ _2\"></span>sumable<span class=\"_ _2\"></span> stock held a<span class=\"_ _2\"></span>t pubs and <span class=\"_ _2\"></span>the national di<span class=\"_ _2\"></span>stribution <span class=\"_ _2\"></span>centre.<span class=\"ff5 fs0\"> </span>27 July 28 July 2025 2024 \u00a3000 \u00a3000 Goods for resale<span class=\"_ _2\"></span> at cost 31,058 28,404 15<span class=\"ls0\">. Receivables<span class=\"_ _1\"></span> </span>This category rela<span class=\"_ _2\"></span>tes to situa<span class=\"_ _2\"></span>tions in which third part<span class=\"_ _2\"></span>ies owe the<span class=\"_ _2\"></span> company mone<span class=\"_ _2\"></span>y. Prepaymen<span class=\"_ _2\"></span>ts relate <span class=\"_ _2\"></span>to advance payment<span class=\"_ _2\"></span>s for certain service<span class=\"_ _2\"></span>s, <span class=\"ls2\">eg</span> insurance an<span class=\"_ _2\"></span>d <span class=\"ls25\">TV</span> licences. 27 July 28 July 2025 2024 \u00a3000 \u00a3000 Current (due with<span class=\"_ _2\"></span>in one year)<span class=\"_ _2\"></span> Other loan re<span class=\"_ _2\"></span>ceivables 803<span class=\"ls0\"> </span>716<span class=\"ls0\"> </span>Other receivables 7,254 7,115<span class=\"_ _42\"> </span>Rebate recei<span class=\"_ _2\"></span>vable 1,809 1,015 Prepayments 16,654 17,730 26,520 26,576 Non-current (due<span class=\"_ _2\"></span> after one<span class=\"_ _2\"></span> year) Other loan re<span class=\"_ _2\"></span>ceivables 32<span class=\"ls0\">5 </span>1,194 Total other non-c<span class=\"_ _2\"></span>urrent assets<span class=\"_ _2\"></span> 32<span class=\"ls0\">5 </span>1,194 Credit risk 27 July 28 July 2025 2024 \u00a3000 \u00a3000 Due from supplier<span class=\"_ _2\"></span>s <span class=\"ff7\">\u2013</span> not due<span class=\"_ _2\"></span> 5,028 6,648 Due from supplier<span class=\"_ _2\"></span>s <span class=\"ff7\">\u2013</span> overdue 447<span class=\"ls0\"> </span>447<span class=\"ls0\"> </span>5,475 7,095 Credit risk is the<span class=\"_ _2\"></span> risk that a <span class=\"_ _2\"></span>counter<span class=\"_ _2\"></span>party does not se<span class=\"_ _2\"></span>ttle its finan<span class=\"_ _2\"></span>cial ob<span class=\"_ _2\"></span>ligation with the<span class=\"_ _2\"></span> company. At<span class=\"_ _2\"></span> the period\u2019s end<span class=\"_ _2\"></span>, t<span class=\"_ _1\"></span><span class=\"ff1 ls2\">he </span>company has a<span class=\"_ _2\"></span>ssessed the<span class=\"_ _2\"></span> credit risk on<span class=\"_ _2\"></span> amounts due<span class=\"_ _2\"></span> from supplier<span class=\"_ _2\"></span>s, based on<span class=\"_ _2\"></span> histori<span class=\"_ _2\"></span>c experience, m<span class=\"_ _2\"></span>eaning that<span class=\"_ _2\"></span> the expected lifetime credit lo<span class=\"_ _2\"></span>ss was immaterial<span class=\"_ _2\"></span>. <span class=\"ff5 fs0\"> </span>16<span class=\"ls0\">. Assets held for <span class=\"_ _1\"></span>sale </span>These relate to<span class=\"_ _2\"></span> situations in whi<span class=\"_ _2\"></span>ch the compa<span class=\"_ _2\"></span>ny had e<span class=\"_ _2\"></span>xchanged contr<span class=\"_ _2\"></span>acts to sell<span class=\"_ _2\"></span> a property, bu<span class=\"_ _2\"></span>t the tran<span class=\"_ _2\"></span>saction is not <span class=\"_ _2\"></span>yet complete. As at 27<span class=\"_ _2\"></span> July 2025,<span class=\"_ _2\"></span> one investmen<span class=\"_ _2\"></span>t propert<span class=\"_ _2\"></span>y was classified<span class=\"_ _2\"></span> as held for<span class=\"_ _2\"></span> sale (2024<span class=\"_ _2\"></span>: four sites). 27<span class=\"ls0\"> July </span>28 July 2025 2024 \u00a3000 \u00a3000 Assets held for <span class=\"_ _2\"></span>sale 2,137 2,488 17<span class=\"ls0\">. Cash and cash <span class=\"_ _1\"></span>equivalents<span class=\"_ _1\"></span> </span>27<span class=\"ls0\"> July </span>28 July 2025 2024 \u00a3000 \u00a3000 Cash and cash<span class=\"_ _2\"></span> equivalents 38,682 57,233 Cash at bank ea<span class=\"_ _2\"></span>rns interes<span class=\"_ _2\"></span>t at floating ra<span class=\"_ _2\"></span>tes, based<span class=\"_ _2\"></span> on daily ban<span class=\"_ _2\"></span>k deposit ra<span class=\"_ _2\"></span>tes. <span class=\"_ _1\"></span>Ca<span class=\"_ _2\"></span>sh and cash equ<span class=\"_ _2\"></span>ivalen<span class=\"_ _2\"></span>ts are also subje<span class=\"_ _2\"></span>ct to the impairment<span class=\"_ _2\"></span> requirements of<span class=\"_ _2\"></span> IFRS9 <span class=\"ff7\">\u2013</span> <span class=\"ls2\">no </span>impairmen<span class=\"_ _2\"></span>t loss wa<span class=\"_ _2\"></span>s identified<span class=\"_ _2\"></span>.<span class=\"ff5 fs0\"> </span>34<span class=\"ff1 fs0 ls0\"> </span>ANNUAL REPORT<span class=\"_ _2\"></span> AND FINAN<span class=\"_ _2\"></span>CIAL STATE<span class=\"_ _2\"></span>MENTS 2025<span class=\"_ _2\"></span><span class=\"ff6\"> </span>J D WETHERS<span class=\"_ _2\"></span>POON PLC                <span class=\"_ _2\"></span>                         <span class=\"_ _13\"></span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span>            NOTES TO TH<span class=\"_ _2\"></span>E FINANCIAL S<span class=\"_ _2\"></span>TATEMENTS   <span class=\"_ _2\"></span>       <span class=\"_ _2\"></span>                             <span class=\"_ _2\"></span>                      <span class=\"_ _2\"></span>       18<span class=\"ls0\">. Trade and othe<span class=\"_ _1\"></span>r payables<span class=\"_ _1\"></span> </span>This category rela<span class=\"_ _2\"></span>tes to money<span class=\"_ _2\"></span> owed by <span class=\"_ _2\"></span>the company to third<span class=\"_ _2\"></span> parties. 27 July 28 July 2025 2024 \u00a3000 \u00a3000 Trade payables <span class=\"_ _2\"></span> 131,205 137,281 Other payable<span class=\"_ _2\"></span>s  15,454 16,019 Other tax and<span class=\"_ _2\"></span> social secur<span class=\"_ _2\"></span>ity  67,956 66,698 Accruals 72,842 77,102 Deferred Inco<span class=\"_ _2\"></span>me 1,747 959<span class=\"ls0\"> </span>28<span class=\"ls0\">9,204 </span>298,059 Trade payables ar<span class=\"_ _2\"></span>e obligations<span class=\"_ _2\"></span> to pa<span class=\"_ _2\"></span>y for goods and<span class=\"_ _2\"></span> services wh<span class=\"_ _2\"></span>ich ar<span class=\"_ _2\"></span>e of a trade nature wh<span class=\"_ _2\"></span>ile other p<span class=\"_ _2\"></span>ayab<span class=\"_ _1\"></span>les are of<span class=\"_ _2\"></span> a non-<span class=\"_ _42\"> </span>trade nature. Other<span class=\"_ _2\"></span> tax and <span class=\"_ _2\"></span>social security in<span class=\"_ _2\"></span>cludes VAT and othe<span class=\"_ _2\"></span>r liab<span class=\"_ _2\"></span>ilities <span class=\"ls2\">due </span>to HMRC. Accrual<span class=\"_ _2\"></span>s and other<span class=\"_ _2\"></span> payables rela<span class=\"_ _2\"></span>te to allowances made b<span class=\"_ _2\"></span>y the compan<span class=\"_ _2\"></span>y for fu<span class=\"_ _2\"></span>ture anticipated<span class=\"_ _2\"></span> payments,<span class=\"_ _2\"></span> eg. payments to <span class=\"_ _2\"></span>suppliers, e<span class=\"_ _2\"></span>mployees\u2019 wage<span class=\"_ _2\"></span>s and in<span class=\"ff1\">terest </span>payments due<span class=\"_ _2\"></span> to lenders<span class=\"_ _42\"> </span>. Deferr<span class=\"_ _2\"></span>ed inco<span class=\"_ _2\"></span>me comprises<span class=\"_ _2\"></span> money received<span class=\"_ _2\"></span> in advance for fu<span class=\"_ _2\"></span>ture hotel boo<span class=\"_ _2\"></span>kings. 19<span class=\"ls0\">. Borrowings<span class=\"_ _1\"></span> </span>27 July 28 July 2025 2024 \u00a3000 \u00a3000 Current (due with<span class=\"_ _2\"></span>in one year)<span class=\"_ _2\"></span> Other Interest accrual 18,619 - Lease liabilitie<span class=\"_ _2\"></span>s (note 22) 52,042 49,582 Total current b<span class=\"_ _2\"></span>orrowings 70,661 49,582 Non-current (due<span class=\"_ _2\"></span> after one<span class=\"_ _2\"></span> year) Variable-rate fa<span class=\"_ _2\"></span>cility 671,000 626,000 Unamortised variab<span class=\"_ _2\"></span>le-rate facili<span class=\"_ _2\"></span>ty issue co<span class=\"_ _2\"></span>sts (4,849) (4,771) Private placement<span class=\"_ _2\"></span> 98,000 98,000 Unamortised pr<span class=\"_ _2\"></span>ivate placemen<span class=\"_ _2\"></span>t issue co<span class=\"_ _2\"></span>sts (49)<span class=\"ls0\"> </span>(95)<span class=\"ls0\"> </span>Lease liabilitie<span class=\"_ _2\"></span>s (note 22) 35<span class=\"ls0\">5,161 </span>368,660 Total non-current<span class=\"_ _2\"></span> borrowings<span class=\"_ _2\"></span> 1,119,263 1,087,794 Total borrowings<span class=\"_ _2\"></span> (excluding<span class=\"_ _2\"></span> interest acc<span class=\"_ _2\"></span>rual &amp; lease liabil<span class=\"_ _2\"></span>ities) 764,102 719,134 Total borrowings<span class=\"_ _2\"></span> (excluding<span class=\"_ _2\"></span> lease liabilities)<span class=\"_ _2\"></span> 782,721 719,134 Total borrowings<span class=\"_ _2\"></span>  1,189,924 1,137,376 Lease liabilities<span class=\"_ _2\"></span> The carrying amoun<span class=\"_ _2\"></span>ts of lease<span class=\"_ _2\"></span> liabilities and<span class=\"_ _2\"></span> the move<span class=\"_ _2\"></span>ments during <span class=\"_ _2\"></span>the period<span class=\"_ _2\"></span> are outlined<span class=\"_ _2\"></span> in note 22. Asset-f<span class=\"_ _2\"></span>inancing obligations<span class=\"_ _2\"></span> Asset-financing<span class=\"_ _2\"></span> obligations rela<span class=\"_ _2\"></span>te to as<span class=\"_ _2\"></span>set finance lea<span class=\"_ _2\"></span>ses of equipme<span class=\"_ _2\"></span>nt in pub<span class=\"_ _2\"></span>s. Variable-rate fa<span class=\"_ _2\"></span>cility The secured revol<span class=\"_ _2\"></span>ving credit facil<span class=\"_ _2\"></span>ity is \u00a3840 million (2<span class=\"_ _2\"></span>8 July 2024:<span class=\"_ _2\"></span> \u00a3840 million)<span class=\"_ _2\"></span>. As at 27 <span class=\"_ _2\"></span>July 2025, \u00a3671 million w<span class=\"_ _2\"></span>as drawn down (2024<span class=\"_ _2\"></span>: \u00a3626 million). Ther<span class=\"_ _2\"></span>e are 14 pa<span class=\"_ _2\"></span>rticipating lender<span class=\"_ _2\"></span>s. The compa<span class=\"_ _2\"></span>ny <span class=\"lsa\">re</span>-financed last finan<span class=\"_ _2\"></span>cial year. The<span class=\"_ _2\"></span> current fa<span class=\"_ _2\"></span>cility of \u00a3840<span class=\"ls0\"> million matures in <span class=\"_ _2\"></span>June 2028. An extens<span class=\"_ _2\"></span>ion option wa<span class=\"_ _2\"></span>s exerci<span class=\"_ _2\"></span>sed in the year <span class=\"_ _2\"></span>for \u00a3800m<span class=\"_ _2\"></span> of the facility fro<span class=\"_ _2\"></span>m June 2028 <span class=\"_ _2\"></span>to </span>June 2029. The <span class=\"_ _2\"></span>company ha<span class=\"_ _2\"></span>s hedged<span class=\"_ _2\"></span> its interest-rate liabilitie<span class=\"_ _2\"></span>s to its b<span class=\"_ _2\"></span>anks by swapping <span class=\"_ _2\"></span>the floating-rate de<span class=\"_ _2\"></span>bt into fixed-rate<span class=\"_ _2\"></span> debt, see note 21<span class=\"_ _2\"></span>. Unamortised bank<span class=\"_ _2\"></span> loan issue co<span class=\"_ _2\"></span>sts Unamortised ba<span class=\"_ _2\"></span>nk loan issue<span class=\"_ _2\"></span> costs relate primarily <span class=\"_ _2\"></span>to refinancing<span class=\"_ _2\"></span>, securing<span class=\"_ _2\"></span> and extending <span class=\"_ _2\"></span>the variable-r<span class=\"_ _2\"></span>ate facility. Private placeme<span class=\"_ _2\"></span>nt  The fixed-rate faci<span class=\"_ _2\"></span>lity relates<span class=\"_ _2\"></span> to senior se<span class=\"_ _2\"></span>cured notes of<span class=\"_ _2\"></span> \u00a398 million. The notes ma<span class=\"_ _2\"></span>ture in August 2026<span class=\"_ _2\"></span>.  The company ha<span class=\"_ _2\"></span>s an overdraf<span class=\"_ _2\"></span>t facility of \u00a310 million<span class=\"_ _2\"></span>. J D WETHERS<span class=\"_ _2\"></span>POON PLC <span class=\"fs0\"> </span>ANNUAL REPORT<span class=\"_ _2\"></span> AND FIN<span class=\"_ _2\"></span>ANCIAL STA<span class=\"_ _2\"></span>TEMENTS 2025<span class=\"_ _2\"></span><span class=\"fs0\"> </span>35<span class=\"ff1 fs0 ls0\"> </span>               <span class=\"_ _2\"></span>                        NOTES TO T<span class=\"_ _2\"></span>HE FINAN<span class=\"_ _2\"></span>CIAL STATEME<span class=\"_ _2\"></span>NTS       <span class=\"_ _2\"></span>                      <span class=\"_ _2\"></span>                             <span class=\"_ _2\"></span>          20<span class=\"ls0\">. Provisions<span class=\"_ _1\"></span> </span>27 July 28 July 2025 2024 \u00a3000 \u00a3000 Opening 3,047 2,395 Charged to the <span class=\"_ _2\"></span>income state<span class=\"_ _2\"></span>ment: \u2013<span class=\"ff1\"> Additional char<span class=\"_ _2\"></span>ges </span>1,223 2,499 \u2013<span class=\"ff1\"> Used during yea<span class=\"_ _2\"></span>r </span>(2,767) (1,847) Closing 1,503 3,047 Legal claims  The amounts repre<span class=\"_ _2\"></span>sent a pr<span class=\"_ _2\"></span>ovision for ong<span class=\"_ _2\"></span>oing legal <span class=\"_ _2\"></span>claims brought<span class=\"_ _2\"></span> against the <span class=\"_ _2\"></span>company in<span class=\"_ _2\"></span> the normal<span class=\"_ _2\"></span> course of bu<span class=\"_ _2\"></span>siness, by<span class=\"_ _2\"></span> customers and e<span class=\"_ _2\"></span>mployees. Owing<span class=\"_ _2\"></span> to the natur<span class=\"_ _2\"></span>e of the busine<span class=\"_ _2\"></span>ss, the c<span class=\"_ _2\"></span>ompany expec<span class=\"_ _2\"></span>ts to have<span class=\"_ _2\"></span> a continuou<span class=\"_ _2\"></span>s provision for outstanding emplo<span class=\"_ _2\"></span>yee and publi<span class=\"_ _2\"></span>c liability claim<span class=\"_ _2\"></span>s. All claim pro<span class=\"_ _2\"></span>visions <span class=\"_ _2\"></span>are considered <span class=\"_ _2\"></span>current and<span class=\"_ _2\"></span> are ther<span class=\"_ _2\"></span>efore not dis<span class=\"_ _2\"></span>counted.  21<span class=\"ls0\">. Financial instrum<span class=\"_ _1\"></span></span>en<span class=\"ls21\">ts<span class=\"ls0\"> </span></span>Fair values<span class=\"_ _2\"></span> The company ha<span class=\"_ _2\"></span>s the following <span class=\"_ _2\"></span>financial in<span class=\"_ _2\"></span>struments. IFR<span class=\"_ _2\"></span>S13 requir<span class=\"_ _2\"></span>es disclosure o<span class=\"_ _2\"></span>f fair value measur<span class=\"_ _2\"></span>ements for each instrument, using<span class=\"_ _2\"></span> the following<span class=\"_ _2\"></span> fair value mea<span class=\"_ _2\"></span>surement hier<span class=\"_ _2\"></span>archy, known as le<span class=\"_ _2\"></span>vels: \u25fc<span class=\"ff1\"> <span class=\"_ _1a\"> </span><span class=\"fc0\">Level 1: Quoted<span class=\"_ _2\"></span> prices in a<span class=\"_ _2\"></span>ctive mar<span class=\"_ _2\"></span>kets for identical assets or <span class=\"_ _2\"></span>liabilities<span class=\"_ _2\"></span> </span></span>\u25fc<span class=\"ff1\"> <span class=\"_ _1a\"> </span><span class=\"fc0\">Level 2: Inputs other<span class=\"_ _2\"></span> than quoted<span class=\"_ _2\"></span> prices<span class=\"_ _2\"></span> included in level<span class=\"_ _2\"></span> 1 which ar<span class=\"_ _2\"></span>e observable<span class=\"_ _2\"></span> for the a<span class=\"_ _2\"></span>sset or liability<span class=\"_ _2\"></span>, </span></span>either directly or indire<span class=\"_ _2\"></span>ctly \u25fc<span class=\"ff1\"> <span class=\"_ _1a\"> </span><span class=\"fc0\">Level 3: Inputs for <span class=\"_ _2\"></span>the asset or<span class=\"_ _2\"></span> liability whi<span class=\"_ _2\"></span>ch are no<span class=\"_ _2\"></span>t based on ob<span class=\"_ _2\"></span>servable marke<span class=\"_ _2\"></span>t data </span></span>27 July 27 July 28 July 28 July 2025 2025 2024 2024 Hierarchy Book value Fair value Book value Fair value \u00a3000 \u00a3000 \u00a3000 \u00a3000 Financial assets at<span class=\"_ _2\"></span> amortise<span class=\"_ _2\"></span>d cost 1<span class=\"_ _42\"> </span>Cash and cash<span class=\"_ _2\"></span> equivalents<span class=\"_ _42\"> </span>1 38,682 38,682 57,233 57,233 Trade and other re<span class=\"_ _2\"></span>ceivable<span class=\"_ _2\"></span>s (exclu<span class=\"_ _2\"></span>ding 1<span class=\"_ _42\"> </span>1 10,191 10,191 10,040 10,040 prepayments)<span class=\"_ _42\"> </span>Lease assets 3 10,466 10,466 10,218 10,218 59,339 59,339 77,491 77,491 Financial liabi<span class=\"_ _2\"></span>lities at amort<span class=\"_ _2\"></span>ised cost Trade and other pa<span class=\"_ _2\"></span>yables (e<span class=\"_ _2\"></span>xcluding 1<span class=\"_ _42\"> </span>1 (<span class=\"ls2\">21</span>9,501) (<span class=\"ls2\">21</span>9,501) (230,402) (230,402) deferred income<span class=\"_ _2\"></span> and other ta<span class=\"_ _2\"></span>xes)<span class=\"_ _42\"> </span>Private placement<span class=\"_ _2\"></span> 2 (97,951) (93,057) (97,905) (92,335) Borrowings<span class=\"_ _2\"></span> 2 (684,770) (6<span class=\"ls0\">58,072) </span>(621,229) (620,357) (1,002,2<span class=\"ls2\">22</span>) (9<span class=\"ls0\">70,630) </span>(949,536) (943,094) Derivatives <span class=\"ffa\">\u2013</span> cash<span class=\"_ _2\"></span> flow hedges<span class=\"_ _2\"></span> Non-curren<span class=\"_ _2\"></span>t derivative finan<span class=\"_ _2\"></span>cial liabilit<span class=\"_ _2\"></span>y 2 \u2013<span class=\"ff6\"> </span>\u2013<span class=\"ff6\"> </span>(701)<span class=\"ls0\"> </span>(701)<span class=\"ls0\"> </span>Current interes<span class=\"_ _2\"></span>t-rate swap liabil<span class=\"_ _2\"></span>ities 2 (8,063) (8,063) (4,073) (4,073) (8,063) (8,063) (4,774) (4,774) 1<span class=\"_ _42\"> </span>Fair value determined<span class=\"_ _2\"></span> to be in l<span class=\"_ _2\"></span>ine with boo<span class=\"_ _2\"></span>k value <span class=\"ff7\">\u2013</span> this is con<span class=\"_ _2\"></span>sidere<span class=\"_ _2\"></span>d to be a reasonab<span class=\"_ _2\"></span>le approximat<span class=\"_ _2\"></span>ion.  The fair value<span class=\"_ _2\"></span> of derivative<span class=\"_ _2\"></span>s has bee<span class=\"_ _2\"></span>n calculated by<span class=\"_ _2\"></span> discounting all<span class=\"_ _2\"></span> future ca<span class=\"_ _2\"></span>sh flows by the<span class=\"_ _2\"></span> market yield<span class=\"_ _2\"></span> curve. The fair<span class=\"_ _2\"></span> va<span class=\"_ _1\"></span>lue of borrowing<span class=\"_ _2\"></span>s and the private place<span class=\"_ _2\"></span>men<span class=\"_ _2\"></span>t has been calcula<span class=\"_ _2\"></span>ted by dis<span class=\"_ _2\"></span>counting the<span class=\"_ _2\"></span> expected<span class=\"_ _2\"></span> future cash <span class=\"_ _2\"></span>flows at the<span class=\"_ _2\"></span> year end\u2019s<span class=\"_ _2\"></span> pre<span class=\"ls0\">vailing interest rate<span class=\"_ _2\"></span>s. The borro<span class=\"_ _2\"></span>wings are de<span class=\"_ _2\"></span>emed to<span class=\"_ _2\"></span> be short-term for the pur<span class=\"_ _2\"></span>poses of <span class=\"_ _2\"></span>the fair value cal<span class=\"_ _2\"></span>culations (see no<span class=\"_ _2\"></span>te <span class=\"ls2\">19</span> </span>for split), given the<span class=\"_ _2\"></span> drawdow<span class=\"_ _2\"></span>n natur<span class=\"_ _2\"></span>e of the revolving credit fa<span class=\"_ _2\"></span>cility. The<span class=\"_ _2\"></span> fair value of in<span class=\"_ _2\"></span>vestment prope<span class=\"_ _2\"></span>rties ha<span class=\"_ _2\"></span>s been disclosed in note 12 (hierarch<span class=\"_ _2\"></span>y level 3). 36<span class=\"ff1 fs0 ls0\"> </span>ANNUAL REPORT<span class=\"_ _2\"></span> AND FINAN<span class=\"_ _2\"></span>CIAL STATE<span class=\"_ _2\"></span>MENTS 2025<span class=\"_ _2\"></span><span class=\"ff6\"> </span>J D WETHERS<span class=\"_ _2\"></span>POON PLC                <span class=\"_ _2\"></span>                        <span class=\"_ _c\"></span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _19\"> </span> <span class=\"_ _4\"> </span>         NOTES TO T<span class=\"_ _2\"></span>HE FINAN<span class=\"_ _2\"></span>CIAL STATEM<span class=\"_ _2\"></span>ENTS       <span class=\"_ _2\"></span>               <span class=\"_ _2\"></span>                             <span class=\"_ _2\"></span>                 21<span class=\"ls0\">. Financial instrumen<span class=\"_ _1\"></span>ts (continued)<span class=\"_ _1\"></span><span class=\"ff1 fs9\"> </span></span>Maturity profi<span class=\"_ _2\"></span>le of financial <span class=\"_ _2\"></span>liabilities<span class=\"_ _2\"></span> The table below<span class=\"_ _2\"></span> presents the <span class=\"_ _2\"></span>maturity pro<span class=\"_ _2\"></span>file of the compan<span class=\"_ _2\"></span>y\u2019s financi<span class=\"_ _2\"></span>al liabilities u<span class=\"_ _2\"></span>sing the contra<span class=\"_ _2\"></span>ctual und<span class=\"_ _2\"></span>iscounted cash<span class=\"_ _2\"></span> <span class=\"_ _1\"></span><span class=\"ff1\">flows. </span>Within More than 1 year 1<span class=\"ffa\">\u2013</span>2 years 2<span class=\"ffa\">\u2013</span>5 years 5 years Total \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 At 27 July 202<span class=\"_ _2\"></span>5 Borrowings<span class=\"_ _2\"></span> 42,245 42,245 707,790 \u2013<span class=\"ff1\"> </span>792,280 Private placement<span class=\"_ _2\"></span> 3,645 98,250 \u2013<span class=\"ff1\"> </span>\u2013<span class=\"ff1\"> </span>101,895 Trade and other pa<span class=\"_ _2\"></span>yables  219,501 \u2013<span class=\"ff1\"> </span>\u2013<span class=\"ff1\"> </span>\u2013<span class=\"ff1\"> </span>219,501 Derivatives  127<span class=\"ls0\"> </span>127<span class=\"ls0\"> </span>556<span class=\"ls0\"> </span>\u2013<span class=\"ff1\"> </span>810<span class=\"ls0\"> </span>Lease liabilitie<span class=\"_ _2\"></span>s 52,042 48,277 115,677 335,449 551,445 As at 28 July 202<span class=\"_ _2\"></span>4<span class=\"ff1\"> </span>Borrowings<span class=\"_ _2\"></span> 45,542 45,542 711,203 \u2013<span class=\"ff1\"> </span>802,287 Private placement<span class=\"_ _2\"></span> 3,645 3,645 98,250 \u2013<span class=\"ff1\"> </span>105,540 Trade and other pa<span class=\"_ _2\"></span>yables  230,402 \u2013<span class=\"ff1\"> </span>\u2013<span class=\"ff1\"> </span>\u2013<span class=\"ff1\"> </span>230,402 Derivatives  1,334 3,887 5,979 \u2013<span class=\"ff1\"> </span>11,200 Lease liabilitie<span class=\"_ _2\"></span>s 49,582 46,018 125,626 335,859 557,085 Capital risk manage<span class=\"_ _2\"></span>ment The company\u2019s <span class=\"_ _2\"></span>capital stru<span class=\"_ _2\"></span>cture compr<span class=\"_ _2\"></span>ises shareho<span class=\"_ _2\"></span>lders\u2019 equity an<span class=\"_ _2\"></span>d loans<span class=\"_ _2\"></span>. The objecti<span class=\"_ _2\"></span>ve of capital ma<span class=\"_ _2\"></span>nagement i<span class=\"_ _2\"></span>s to ensure that the compan<span class=\"_ _2\"></span>y is able to<span class=\"_ _2\"></span> continu<span class=\"_ _2\"></span>e as a going concer<span class=\"_ _2\"></span>n and pr<span class=\"_ _2\"></span>ovide shareho<span class=\"_ _2\"></span>lders with re<span class=\"_ _2\"></span>turns on their<span class=\"_ _2\"></span> investment<span class=\"_ _2\"></span>, while managing ris<span class=\"ls11\">k.<span class=\"_ _2\"></span><span class=\"ls0\"> </span></span>The company do<span class=\"_ _2\"></span>es not ha<span class=\"_ _2\"></span>ve a specific<span class=\"_ _2\"></span> measure for man<span class=\"_ _2\"></span>aging capital<span class=\"_ _2\"></span> structure; in<span class=\"_ _2\"></span>stead, the co<span class=\"_ _2\"></span>mpany pl<span class=\"_ _2\"></span>ans its capital<span class=\"_ _2\"></span> requirements and<span class=\"_ _2\"></span> manages its<span class=\"_ _2\"></span> loans, dividend<span class=\"_ _2\"></span>s and<span class=\"_ _2\"></span> share buy-backs accord<span class=\"_ _2\"></span>ingly. The <span class=\"_ _2\"></span>company mea<span class=\"_ _2\"></span>sures loans us<span class=\"_ _2\"></span>ing a ratio o<span class=\"_ _2\"></span>f net debt to EBITD<span class=\"_ _2\"></span>A.  Liquidity rate risk<span class=\"_ _2\"></span> manageme<span class=\"_ _2\"></span>nt Outlined in note <span class=\"ls2\">19</span> ar<span class=\"_ _2\"></span>e the facilitie<span class=\"_ _2\"></span>s entered into <span class=\"_ _2\"></span>to meet the <span class=\"_ _2\"></span>short and long-term liquidit<span class=\"_ _2\"></span>y needs o<span class=\"_ _2\"></span>f the busines<span class=\"_ _2\"></span>s. The objec<span class=\"_ _2\"></span>tive is to ensure that the<span class=\"_ _2\"></span> company<span class=\"_ _2\"></span> has sufficient<span class=\"_ _2\"></span> financial re<span class=\"_ _2\"></span>sources to <span class=\"_ _2\"></span>meet working <span class=\"_ _2\"></span>capital require<span class=\"_ _2\"></span>ments as w<span class=\"_ _2\"></span>ell as funds for<span class=\"_ _2\"></span> reinvestment and de<span class=\"_ _2\"></span>ve<span class=\"ff7\">lopment. <span class=\"_ _2\"></span>The compan<span class=\"_ _2\"></span>y\u2019s borrow<span class=\"_ _2\"></span>ings depend <span class=\"_ _2\"></span>on the meeting o<span class=\"_ _2\"></span>f financial covena<span class=\"_ _2\"></span>nts, whi<span class=\"_ _2\"></span>ch if breached<span class=\"_ _2\"></span>, </span>could result in <span class=\"_ _2\"></span>funding being wi<span class=\"_ _2\"></span>thdra<span class=\"_ _2\"></span>wn. Credit risk ma<span class=\"_ _2\"></span>nagement The company do<span class=\"_ _2\"></span>es not ha<span class=\"_ _2\"></span>ve a significan<span class=\"_ _2\"></span>t concentration o<span class=\"_ _2\"></span>f credit ris<span class=\"_ _2\"></span>k, as the majori<span class=\"_ _2\"></span>ty of its re<span class=\"_ _2\"></span>venue is i<span class=\"_ _2\"></span>n cash. There<span class=\"_ _2\"></span> is lit<span class=\"_ _1\"></span>tle associated credi<span class=\"_ _2\"></span>t risk a<span class=\"_ _2\"></span>ssigned to der<span class=\"_ _2\"></span>ivative financial a<span class=\"_ _2\"></span>ssets as <span class=\"_ _2\"></span>contracts are he<span class=\"_ _2\"></span>ld with<span class=\"_ _2\"></span> commercial ban<span class=\"_ _2\"></span>k counterpa<span class=\"_ _2\"></span>rties.<span class=\"_ _42\"> </span><span class=\"_ _1\"></span> I<span class=\"_ _42\"> </span>nterest rate risk<span class=\"_ _2\"></span> manageme<span class=\"_ _2\"></span>nt The company is<span class=\"_ _2\"></span> exposed to in<span class=\"_ _2\"></span>terest rate ri<span class=\"_ _2\"></span>sk through variab<span class=\"_ _2\"></span>le rates<span class=\"_ _2\"></span> on external<span class=\"_ _2\"></span> borrowing<span class=\"_ _2\"></span>s. The compa<span class=\"_ _2\"></span>ny\u2019s interest<span class=\"_ _1\"></span><span class=\"ff1\">-rate<span class=\"_ _2\"></span> swap </span>agreements are<span class=\"_ _2\"></span> in place to <span class=\"_ _2\"></span>mitigate thi<span class=\"_ _2\"></span>s risk. Under <span class=\"_ _2\"></span>these agree<span class=\"_ _2\"></span>ments, the compan<span class=\"_ _2\"></span>y pay<span class=\"_ _2\"></span>s a fixed inter<span class=\"_ _2\"></span>est charge and re<span class=\"_ _2\"></span>ceives variab<span class=\"ff7\">le interest<span class=\"_ _2\"></span> income which <span class=\"_ _2\"></span>matches the var<span class=\"_ _2\"></span>iable interes<span class=\"_ _2\"></span>t paymen<span class=\"_ _2\"></span>ts made on <span class=\"_ _2\"></span>the company\u2019s<span class=\"_ _2\"></span> borrowing<span class=\"_ _2\"></span>s.<span class=\"_ _1\"></span><span class=\"ff1\"> </span></span>The company ha<span class=\"_ _2\"></span>s hedged its <span class=\"_ _2\"></span>interest rate liab<span class=\"_ _2\"></span>ilities to its ban<span class=\"_ _2\"></span>ks by s<span class=\"_ _2\"></span>wapping the floa<span class=\"_ _2\"></span>ting-rate debt in<span class=\"_ _2\"></span>to fixed-rate debt and<span class=\"_ _2\"></span> has currently fixed \u00a3<span class=\"ls2\">40</span>0<span class=\"_ _2\"></span> million of thes<span class=\"_ _2\"></span>e borrowing<span class=\"_ _2\"></span>s at 4.23% and \u00a380<span class=\"_ _2\"></span> million at 4.14<span class=\"_ _2\"></span>%. These intere<span class=\"_ _2\"></span>st-rate swaps are<span class=\"_ _2\"></span> accounted <span class=\"_ _2\"></span>for at fair value throu<span class=\"_ _2\"></span>gh profit or<span class=\"_ _2\"></span> loss. The effe<span class=\"_ _2\"></span>ctive weighted<span class=\"_ _2\"></span> average int<span class=\"_ _2\"></span>erest rate of<span class=\"_ _2\"></span> the swap agree<span class=\"_ _2\"></span>ments used during the year is 4.20% (2024: 4.71<span class=\"_ _2\"></span>%), fixed for<span class=\"_ _2\"></span> a weighted averag<span class=\"_ _2\"></span>e period o<span class=\"_ _2\"></span>f 2.5 years (2024: 2.5 yea<span class=\"_ _2\"></span>rs). In addit<span class=\"_ _2\"></span>ion, the<span class=\"_ _2\"></span> company has en<span class=\"_ _2\"></span>tered into forward-star<span class=\"_ _2\"></span>ting interest-ra<span class=\"_ _2\"></span>te swaps, de<span class=\"_ _2\"></span>tailed in the<span class=\"_ _2\"></span> table below. Weighted average<span class=\"_ _2\"></span> interest-<span class=\"_ _2\"></span>rate swap From To<span class=\"ls0\"> </span>Total swap val<span class=\"_ _2\"></span>ue \u00a3m Weighted average<span class=\"_ _2\"></span> interest<span class=\"_ _2\"></span> % 06/02/2025 06/02/2028 400<span class=\"ls0\"> </span>4.23 06/02/2025 06/02/2028 200<span class=\"ls0\"> </span>4.14 07/02/2028 06/02/20<span class=\"ls2\">30</span> 500<span class=\"ls0\"> </span>4.00 J D WETHERS<span class=\"_ _2\"></span>POON PLC <span class=\"fs0\"> </span>ANNUAL REPORT<span class=\"_ _2\"></span> AND FIN<span class=\"_ _2\"></span>ANCIAL STA<span class=\"_ _2\"></span>TEMENTS 2025<span class=\"_ _2\"></span><span class=\"fs0\"> </span>37<span class=\"ff1 fs0 ls0\"> </span>               <span class=\"_ _2\"></span>                        NOTES TO T<span class=\"_ _2\"></span>HE FINAN<span class=\"_ _2\"></span>CIAL STATEME<span class=\"_ _2\"></span>NTS       <span class=\"_ _2\"></span>                      <span class=\"_ _2\"></span>                             <span class=\"_ _2\"></span>          21<span class=\"ls0\">. Financial instrumen<span class=\"_ _1\"></span>ts (continued)<span class=\"_ _1\"></span> </span>Interest-rate<span class=\"_ _2\"></span> sensitivity The amounts draw<span class=\"_ _2\"></span>n under this<span class=\"_ _2\"></span> agree<span class=\"_ _2\"></span>ment can be varied<span class=\"_ _2\"></span>, depend<span class=\"_ _2\"></span>ing on the requ<span class=\"_ _2\"></span>irements of <span class=\"_ _2\"></span>the busine<span class=\"_ _2\"></span>ss. The floating-rate borrowing<span class=\"_ _2\"></span>s are interest-bearing<span class=\"_ _2\"></span> borro<span class=\"_ _2\"></span>wings at rates based<span class=\"_ _2\"></span> on SONIA<span class=\"_ _2\"></span>, fixed for period<span class=\"_ _2\"></span>s of up to on<span class=\"_ _2\"></span>e mon<span class=\"_ _2\"></span>t<span class=\"_ _1\"></span>h. During the 52<span class=\"_ _2\"></span> weeks ending 27 July 2025<span class=\"_ _2\"></span>, if the inter<span class=\"_ _2\"></span>est rates on UK-denom<span class=\"_ _2\"></span>inated borro<span class=\"_ _2\"></span>wings had be<span class=\"_ _2\"></span>en 1% h<span class=\"_ _2\"></span>igher, with all<span class=\"_ _2\"></span> other variable<span class=\"_ _2\"></span>s constant<span class=\"_ _2\"></span>, the interest charge wo<span class=\"_ _2\"></span>uld have <span class=\"_ _2\"></span>increased by<span class=\"_ _2\"></span> \u00a32.9 million and the<span class=\"_ _2\"></span>refore<span class=\"_ _2\"></span> reduced the pr<span class=\"_ _2\"></span>e-tax profit for th<span class=\"_ _2\"></span>e year. Similarl<span class=\"_ _2\"></span>y, the change in fair value<span class=\"_ _2\"></span> of interes<span class=\"_ _2\"></span>t-rate swaps wou<span class=\"_ _2\"></span>ld have in<span class=\"_ _2\"></span>creased by <span class=\"_ _2\"></span>\u00a312.7million (2024<span class=\"_ _2\"></span>: \u00a35.5 million) a<span class=\"_ _2\"></span>nd therefore in<span class=\"_ _2\"></span>creased the post-separately<span class=\"_ _2\"></span> disclosed profi<span class=\"_ _2\"></span>t for the <span class=\"_ _2\"></span>year. This a<span class=\"_ _2\"></span>ssumes that no hedg<span class=\"_ _2\"></span>e accounting is<span class=\"_ _2\"></span> applied. The <span class=\"_ _2\"></span>movement in the <span class=\"_ _2\"></span>P&amp;L arises from a cha<span class=\"_ _2\"></span>nge in the \u2018mar<span class=\"_ _2\"></span>k to marke<span class=\"_ _2\"></span>t\u2019 valuation of<span class=\"ff1\"> the intere<span class=\"_ _2\"></span>st-rate swap<span class=\"_ _2\"></span>s into whi<span class=\"_ _2\"></span>ch the compan<span class=\"_ _2\"></span>y has entered, calcula<span class=\"_ _2\"></span>ted </span>by a 1% shift of<span class=\"_ _2\"></span> the marke<span class=\"_ _2\"></span>t yield curve. The<span class=\"_ _2\"></span> company no<span class=\"_ _2\"></span>tes that an<span class=\"_ _2\"></span> increase in bo<span class=\"_ _2\"></span>rrowings o<span class=\"_ _2\"></span>f 1% would<span class=\"_ _2\"></span> also increase in<span class=\"_ _2\"></span>terest charges. The compa<span class=\"_ _2\"></span>ny consider<span class=\"_ _2\"></span>s that a 1<span class=\"_ _2\"></span>% movement in in<span class=\"_ _2\"></span>terest rat<span class=\"_ _2\"></span>es represents<span class=\"_ _2\"></span> a reasonable<span class=\"_ _2\"></span> sensitivit<span class=\"_ _2\"></span>y to potential<span class=\"_ _2\"></span> changes. However, this<span class=\"_ _2\"></span> analysis is for i<span class=\"_ _2\"></span>llustra<span class=\"_ _2\"></span>tive purposes onl<span class=\"_ _2\"></span>y. An analysis of the<span class=\"_ _2\"></span> interest-rate pr<span class=\"_ _2\"></span>ofile of <span class=\"_ _2\"></span>financial liabilitie<span class=\"_ _2\"></span>s is set ou<span class=\"_ _2\"></span>t below:  27<span class=\"ls0\"> July </span>28<span class=\"ls0\"> July </span>2025 2024 \u00a3000 \u00a3000 Analysis of inte<span class=\"_ _2\"></span>rest-rate<span class=\"_ _2\"></span> profile of financ<span class=\"_ _2\"></span>ial liabilities Floating rate due a<span class=\"_ _2\"></span>fter one year<span class=\"_ _2\"></span> 666,151 621,229 666,151 621,229 Private placeme<span class=\"_ _2\"></span>nt Fixed rate due a<span class=\"_ _2\"></span>fter one year  97,951 97,905 97,951 97,905 764,102 719,134 Hedging intere<span class=\"_ _2\"></span>st-rate swa<span class=\"_ _2\"></span>ps The below table<span class=\"_ _2\"></span> outlines the <span class=\"_ _2\"></span>movements during <span class=\"_ _2\"></span>the year <span class=\"ls1f\">in</span> fair <span class=\"_ _2\"></span>value among the he<span class=\"_ _2\"></span>dging re<span class=\"_ _2\"></span>serve, comp<span class=\"_ _2\"></span>rehensive inco<span class=\"_ _2\"></span>me and the income statemen<span class=\"_ _2\"></span>t. 27<span class=\"ls0\"> July </span>28 July 2025 2024 Interest-rate<span class=\"_ _2\"></span> swaps \u00a3000 \u00a3000 Carrying value<span class=\"_ _2\"></span> of derivative<span class=\"_ _2\"></span> financial ins<span class=\"_ _2\"></span>truments liabili<span class=\"_ _2\"></span>ty (8,063) (4,774) Change in fair value<span class=\"_ _2\"></span> of continu<span class=\"_ _2\"></span>ing der<span class=\"_ _2\"></span>ivatives (3,289) 4,774 Change in fair value<span class=\"_ _2\"></span> of discon<span class=\"_ _2\"></span>tinued der<span class=\"_ _2\"></span>ivatives - 11,866 Hedge gains recogni<span class=\"_ _2\"></span>sed in <span class=\"_ _2\"></span>comprehe<span class=\"_ _2\"></span>nsive income in<span class=\"_ _2\"></span> respect of con<span class=\"_ _2\"></span>tinuing hedg<span class=\"_ _2\"></span>es - (38)<span class=\"ls0\"> </span>Losses recognised<span class=\"_ _2\"></span> in P&amp;L in re<span class=\"_ _2\"></span>spect of hedge<span class=\"_ _2\"></span>s held at fair <span class=\"_ _2\"></span>value thr<span class=\"_ _2\"></span>ough the profi<span class=\"_ _2\"></span>t or loss 3,290 1,894 Transaction proceed<span class=\"_ _2\"></span>s received<span class=\"_ _2\"></span> in respec<span class=\"_ _2\"></span>t of terminated hed<span class=\"_ _2\"></span>ges (net<span class=\"_ _2\"></span> of termina<span class=\"_ _2\"></span>tion fees) - 14,783 Amortisation to<span class=\"_ _2\"></span> P&amp;L of cash<span class=\"_ _2\"></span>flow hedg<span class=\"_ _2\"></span>e reserve relating <span class=\"_ _2\"></span>to discontinu<span class=\"_ _2\"></span>ed hedg<span class=\"_ _2\"></span>e relationship (12,700) (18,025) Hedging reserve ba<span class=\"_ _2\"></span>lance in<span class=\"_ _2\"></span> respect of d<span class=\"_ _2\"></span>iscontinued<span class=\"_ _2\"></span> hedges (1,094) (13,794) Hedging reserve<span class=\"_ _2\"></span> Opening (13,794) (31,781) Hedging gains re<span class=\"_ _2\"></span>cognised in <span class=\"_ _2\"></span>compreh<span class=\"_ _2\"></span>ensive income - (38)<span class=\"ls0\"> </span>Amortisation to<span class=\"_ _2\"></span> P&amp;L of cash<span class=\"_ _2\"></span>flow hedg<span class=\"_ _2\"></span>e reserve relating <span class=\"_ _2\"></span>to discontinu<span class=\"_ _2\"></span>ed hedg<span class=\"_ _2\"></span>e relationships 12,700 18,025 Closing (1,094) (13,794) At the beginning<span class=\"_ _2\"></span> of the reporting<span class=\"_ _2\"></span> period, the co<span class=\"_ _2\"></span>mpany had two desig<span class=\"_ _2\"></span>nated hedg<span class=\"_ _2\"></span>e relationships<span class=\"_ _2\"></span>, each of<span class=\"_ _2\"></span> which held <span class=\"_ _2\"></span>several interest-rate swap<span class=\"_ _2\"></span>s. Hedge re<span class=\"_ _2\"></span>lationships re<span class=\"_ _2\"></span>fer to intere<span class=\"_ _2\"></span>st<span class=\"_ _1\"></span>-rate<span class=\"_ _2\"></span> swaps e<span class=\"_ _2\"></span>ntered into at the<span class=\"_ _2\"></span> same time. No <span class=\"_ _2\"></span>hedge accoun<span class=\"_ _2\"></span>ting was applied to the abo<span class=\"_ _2\"></span>ve intere<span class=\"_ _2\"></span>st-rate swaps. The<span class=\"_ _2\"></span> following change<span class=\"_ _2\"></span>s hav<span class=\"_ _2\"></span>e taken place<span class=\"_ _2\"></span> during the 52 weeks<span class=\"_ _2\"></span> ended 27 July<span class=\"_ _2\"></span> 2025: \u2022<span class=\"ff1\"> <span class=\"_ _1b\"> </span>On 21 Januar<span class=\"_ _2\"></span>y 2025, two new<span class=\"_ _2\"></span> interest-rate swaps<span class=\"_ _2\"></span> were entered<span class=\"_ _2\"></span> into, with a<span class=\"_ _2\"></span> nominal va<span class=\"_ _2\"></span>lue of \u00a3200 million and<span class=\"_ _2\"></span> \u00a3500 million. </span>Management ele<span class=\"_ _2\"></span>cted not to appl<span class=\"_ _2\"></span>y he<span class=\"_ _2\"></span>dge accounting <span class=\"_ _2\"></span>to the hedge<span class=\"_ _2\"></span> relationship<span class=\"_ _2\"></span>s from incept<span class=\"_ _2\"></span>ion, as the<span class=\"_ _2\"></span>y did not meet<span class=\"_ _2\"></span> the company\u2019s risk<span class=\"_ _2\"></span> strategy. <span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _1b\"> </span>On 6 January 2025<span class=\"_ _2\"></span>, one inter<span class=\"_ _2\"></span>est rate swap<span class=\"_ _2\"></span> with a nomina<span class=\"_ _2\"></span>l value of<span class=\"_ _2\"></span> \u00a3200 million<span class=\"_ _2\"></span> matured. </span>The liability of \u00a38.1<span class=\"_ _2\"></span> million (28 <span class=\"_ _2\"></span>July 2024: \u00a34.8 mi<span class=\"_ _2\"></span>llion) compri<span class=\"_ _2\"></span>ses of thre<span class=\"_ _2\"></span>e active interest-rate <span class=\"_ _2\"></span>swaps for wh<span class=\"_ _2\"></span>ich hedge accoun<span class=\"_ _2\"></span>ting does not apply. The<span class=\"_ _2\"></span> hedge reser<span class=\"_ _2\"></span>ve of \u00a31.1 million<span class=\"_ _2\"></span> is made<span class=\"_ _2\"></span> up of fair <span class=\"_ _2\"></span>value relating to<span class=\"_ _2\"></span> hedges wh<span class=\"_ _2\"></span>ich have pre<span class=\"_ _2\"></span>viously been derecognised/dis<span class=\"_ _2\"></span>continued (28 <span class=\"_ _2\"></span>July 2024: \u00a313<span class=\"_ _2\"></span>.8 milli<span class=\"ls2\">on).</span> 38<span class=\"ff1 fs0 ls0\"> </span>ANNUAL REPORT<span class=\"_ _2\"></span> AND FINAN<span class=\"_ _2\"></span>CIAL STATE<span class=\"_ _2\"></span>MENTS 2025<span class=\"_ _2\"></span><span class=\"ff6\"> </span>J D WETHERS<span class=\"_ _2\"></span>POON PLC                <span class=\"_ _2\"></span>                         <span class=\"_ _13\"></span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span>NOTES TO THE FINA<span class=\"_ _2\"></span>NCIAL STATEM<span class=\"_ _2\"></span>ENTS       <span class=\"_ _2\"></span>                   <span class=\"_ _2\"></span>                         <span class=\"_ _2\"></span>                 22<span class=\"ls0\">. Leases<span class=\"_ _1\"></span> </span>The following amou<span class=\"_ _2\"></span>nts, relating<span class=\"_ _2\"></span> to lease <span class=\"_ _2\"></span>cashflows, were de<span class=\"_ _2\"></span>bited/ (cre<span class=\"_ _2\"></span>dited) to the income<span class=\"_ _2\"></span> statement<span class=\"_ _2\"></span> during the period. 27 July 28 July 2025 2024 \u00a3000 \u00a3000 Cash outflows re<span class=\"_ _2\"></span>lating to capi<span class=\"_ _2\"></span>talised<span class=\"_ _2\"></span> leases 54,940 54,921 Expense relating<span class=\"_ _2\"></span> to short-term lea<span class=\"_ _2\"></span>ses 446<span class=\"ls0\"> </span>593<span class=\"ls0\"> </span>Expense relating<span class=\"_ _2\"></span> to variable<span class=\"_ _2\"></span> element of con<span class=\"_ _2\"></span>cessions 17,579 16,905 Total rent cash <span class=\"_ _2\"></span>outflows for <span class=\"_ _2\"></span>period 72,965 72,419 Cash inflows re<span class=\"_ _2\"></span>lating to capital<span class=\"_ _2\"></span>ised lease<span class=\"_ _2\"></span>s (1,372) (1,243) Income relating<span class=\"_ _2\"></span> to lessor site<span class=\"_ _2\"></span>s (2,746) (2,711) Total rent cash <span class=\"_ _2\"></span>Inflows for<span class=\"_ _2\"></span> period (4,118) (3,954) The balance sheet<span class=\"_ _2\"></span> shows the <span class=\"_ _2\"></span>following<span class=\"_ _2\"></span> amounts relating<span class=\"_ _2\"></span> to leases<span class=\"_ _2\"></span>. These have be<span class=\"_ _2\"></span>en reconciled<span class=\"_ _2\"></span> in sectio<span class=\"_ _2\"></span>ns (a) to (d) be<span class=\"_ _2\"></span>low:<span class=\"_ _1\"></span> 27 July 28 July 2025 2024 \u00a3000 \u00a3000 1<span class=\"_ _42\"> </span>Right-<span class=\"ls25\">of</span>-use ass<span class=\"_ _2\"></span>et <span class=\"lsa\">(a)</span> 36<span class=\"ls0\">3,562 </span>373,338 Non-curren<span class=\"_ _2\"></span>t lease asset 8,799<span class=\"ff6 ls0\"> </span>8,860 Current lease a<span class=\"_ _2\"></span>ssets 1,6<span class=\"ls2\">67</span><span class=\"ff6\"> </span>1,358 2<span class=\"_ _42\"> </span>Total lease asse<span class=\"_ _2\"></span>ts (b) (d) 10,466 10,218 Current lease liab<span class=\"_ _2\"></span>ility (52,042)<span class=\"ff6\"> </span>(49,582) Non-curren<span class=\"_ _2\"></span>t lease liability (35<span class=\"ls0\">5,161)<span class=\"ff6\"> </span></span>(368,660) 1<span class=\"_ _42\"> </span>Total lease liabi<span class=\"_ _2\"></span>lity (c) (d) (407,203) (418,242) 1<span class=\"_ _42\"> </span>Right-<span class=\"ls2\">of</span>-use assets an<span class=\"_ _2\"></span>d lease lia<span class=\"_ _2\"></span>bilities rela<span class=\"_ _2\"></span>te to leasehold<span class=\"_ _2\"></span> proper<span class=\"_ _2\"></span>ties occupied<span class=\"_ _2\"></span> by J D We<span class=\"_ _2\"></span>therspoon. 2<span class=\"_ _42\"> </span>Lease assets rela<span class=\"_ _2\"></span>te to leaseh<span class=\"_ _2\"></span>old prop<span class=\"_ _2\"></span>erties sublet by J D We<span class=\"_ _2\"></span>thersp<span class=\"_ _2\"></span>oon.  J D WETHERS<span class=\"_ _2\"></span>POON PLC <span class=\"fs0\"> </span>ANNUAL REPORT<span class=\"_ _2\"></span> AND FIN<span class=\"_ _2\"></span>ANCIAL STA<span class=\"_ _2\"></span>TEMENTS 2025<span class=\"_ _2\"></span><span class=\"fs0\"> </span>39<span class=\"ff1 fs0 ls0\"> </span>               <span class=\"_ _2\"></span>                        NOTES TO T<span class=\"_ _2\"></span>HE FINAN<span class=\"_ _2\"></span>CIAL STATEME<span class=\"_ _2\"></span>NTS       <span class=\"_ _2\"></span>                      <span class=\"_ _2\"></span>                             <span class=\"_ _2\"></span>          22<span class=\"ls0\">. Leases (continu<span class=\"_ _1\"></span>ed) </span>(a)<span class=\"ls0\"> <span class=\"_ _1c\"> </span>Right-<span class=\"ls25\">of</span>-use ass<span class=\"_ _2\"></span>ets </span>Set out below are<span class=\"_ _2\"></span> the carrying<span class=\"_ _2\"></span> amoun<span class=\"_ _2\"></span>ts of right-<span class=\"ls2\">of</span>-use assets re<span class=\"_ _2\"></span>cognised and<span class=\"_ _2\"></span> the move<span class=\"_ _2\"></span>ments during <span class=\"_ _2\"></span>the period<span class=\"_ _2\"></span>: \u00a3000 Net book amou<span class=\"_ _2\"></span>nt as at 28 July<span class=\"_ _2\"></span> 202<span class=\"_ _2\"></span>4 373,338 Additions 22,200 Disposals due<span class=\"_ _2\"></span> to new sublea<span class=\"_ _2\"></span>ses (1,276) Remeasurement<span class=\"_ _2\"></span> 16,741 Freehold reversion<span class=\"_ _2\"></span>s transferre<span class=\"_ _2\"></span>d to proper<span class=\"_ _2\"></span>ty, plant and equ<span class=\"_ _2\"></span>ipment (8,829) Disposals and<span class=\"_ _2\"></span> derecogni<span class=\"_ _2\"></span>sed leases \u2013<span class=\"ff1\"> </span>Impact of lease<span class=\"_ _2\"></span> adjustments<span class=\"_ _2\"></span> 28,836 Amortisation a<span class=\"_ _2\"></span>nd impairment<span class=\"_ _2\"></span> Provided during <span class=\"_ _2\"></span>the period (39,939) Exchange differe<span class=\"_ _2\"></span>nces 21<span class=\"ls0\"> </span>Impairment loss (415)<span class=\"ls0\"> </span>Reversal of impa<span class=\"_ _2\"></span>irment losse<span class=\"_ _2\"></span>s 1,721 Amortisation a<span class=\"_ _2\"></span>nd impairment<span class=\"_ _2\"></span> (38,612) Net book amou<span class=\"_ _2\"></span>nt at 27 July<span class=\"_ _2\"></span> 2025 36<span class=\"ls0\">3,562 </span>During the period, add<span class=\"_ _2\"></span>itions relate<span class=\"_ _2\"></span>d to <span class=\"ls2\">11</span> <span class=\"ls2\">new</span> signed lease <span class=\"_ _2\"></span>contracts and<span class=\"_ _2\"></span> <span class=\"ls2\">one</span> new signed sublea<span class=\"_ _2\"></span>se con<span class=\"_ _2\"></span>tract<span class=\"ls1c\">. <span class=\"ls2\">16</span></span> leases were<span class=\"_ _2\"></span> remeasured as a re<span class=\"_ _2\"></span>sult of chan<span class=\"_ _2\"></span>ges in the<span class=\"_ _2\"></span> agreed pa<span class=\"_ _2\"></span>yments under<span class=\"_ _2\"></span> the lease contra<span class=\"_ _2\"></span>cts and<span class=\"_ _2\"></span> changes in t<span class=\"_ _2\"></span>he lease term<span class=\"_ _2\"></span>s. Exchange differe<span class=\"_ _2\"></span>nces oc<span class=\"_ _2\"></span>cur as a result<span class=\"_ _2\"></span> of translating <span class=\"_ _2\"></span>the capitalised<span class=\"_ _2\"></span> leases<span class=\"_ _2\"></span> in the Republi<span class=\"_ _2\"></span>c of Ireland. Eight freehold reversion<span class=\"_ _2\"></span>s took place in the<span class=\"_ _2\"></span> year, there we<span class=\"_ _2\"></span>re no dispo<span class=\"_ _2\"></span>sals or derecog<span class=\"_ _2\"></span>nised lea<span class=\"_ _2\"></span>ses. In the year ended 27 <span class=\"_ _2\"></span>July 2025<span class=\"_ _2\"></span>, lease additions<span class=\"_ _2\"></span> totalled \u00a322<span class=\"ls0\">,200,000 and depr<span class=\"_ _2\"></span>eciation \u00a339<span class=\"_ _2\"></span>,939,000. </span>(b) <span class=\"_ _f\"> </span>Sublet pro<span class=\"_ _2\"></span>perties \u00a3000 Lease asset as<span class=\"_ _2\"></span> at commence<span class=\"_ _2\"></span>ment of per<span class=\"_ _2\"></span>iod 10,218 Additions 1,399 Remeasurement<span class=\"_ _2\"></span>s of leases (8<span class=\"ls0\">8) </span>Interest due in per<span class=\"_ _2\"></span>iod 3<span class=\"ls2\">07</span> Total cash inflow for<span class=\"_ _2\"></span> leases in pe<span class=\"_ _2\"></span>riod (1,<span class=\"ls2\">37<span class=\"ls0\">0) </span></span>At<span class=\"ls0\"> 27 July 2025 </span>10,466 The incremental bor<span class=\"_ _2\"></span>rowing rate<span class=\"_ _2\"></span> applie<span class=\"_ _2\"></span>d to lease liabili<span class=\"_ _2\"></span>ties and a<span class=\"_ _2\"></span>ssets was 1.94 <span class=\"ff7\">\u2013</span> 5.75% <span class=\"ff7\">depending<span class=\"_ _2\"></span> on the<span class=\"_ _2\"></span> lease\u2019s length.<span class=\"ff1\"> </span></span>Set out below are<span class=\"_ _2\"></span> the carrying<span class=\"_ _2\"></span> amoun<span class=\"_ _2\"></span>ts of the lease a<span class=\"_ _2\"></span>ssets recogni<span class=\"_ _2\"></span>sed and the <span class=\"_ _2\"></span>movement<span class=\"_ _2\"></span> during the per<span class=\"_ _2\"></span>iod. The compan<span class=\"_ _2\"></span>y sublets several<span class=\"_ _2\"></span> of its lease<span class=\"_ _2\"></span>s, with le<span class=\"_ _2\"></span>ase assets being<span class=\"_ _2\"></span> the capitali<span class=\"_ _2\"></span>sed future<span class=\"_ _2\"></span> rent receivable<span class=\"_ _2\"></span> from sub<span class=\"_ _2\"></span>let sites<span class=\"_ _1\"></span><span class=\"ls1c\">. </span> 40<span class=\"ff1 fs0 ls0\"> </span>ANNUAL REPORT<span class=\"_ _2\"></span> AND FINAN<span class=\"_ _2\"></span>CIAL STATE<span class=\"_ _2\"></span>MENTS 2025<span class=\"_ _2\"></span><span class=\"ff6\"> </span>J D WETHERS<span class=\"_ _2\"></span>POON PLC                <span class=\"_ _2\"></span>                        <span class=\"_ _c\"></span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _4\"> </span> <span class=\"_ _19\"> </span> <span class=\"_ _4\"> </span>              NOTES T<span class=\"_ _2\"></span>O THE FINAN<span class=\"_ _2\"></span>CIAL STATEMEN<span class=\"_ _2\"></span>TS         <span class=\"_ _2\"></span>                      <span class=\"_ _2\"></span>                      <span class=\"_ _2\"></span>               22<span class=\"ls0\">. Leases (continu<span class=\"_ _1\"></span>ed) </span>(c)<span class=\"ls0\"> <span class=\"_ _1c\"> </span>Lease liability<span class=\"_ _2\"></span> </span>Set out below are<span class=\"_ _2\"></span> the carrying<span class=\"_ _2\"></span> amoun<span class=\"_ _2\"></span>ts of lease liabili<span class=\"_ _2\"></span>ties and the m<span class=\"_ _2\"></span>ovements during<span class=\"_ _2\"></span> the period<span class=\"_ _2\"></span>: 27<span class=\"ls0\"> July </span>28 July 2025 2024 \u00a3000 \u00a3000 Lease liability as<span class=\"_ _2\"></span> at comme<span class=\"_ _2\"></span>ncement of peri<span class=\"_ _2\"></span>od (418,242) (443,280) Additions (22,016) (8,617) Freehold reversion<span class=\"_ _2\"></span>s transferre<span class=\"_ _2\"></span>d to proper<span class=\"_ _2\"></span>ty, plant and equ<span class=\"_ _2\"></span>ipment 9,732 14,179 Remeasurement<span class=\"_ _2\"></span>s of leases (16,123) (22,458) Disposals and der<span class=\"_ _2\"></span>ecognised lea<span class=\"_ _2\"></span>ses - 2,081 Exchange differe<span class=\"_ _2\"></span>nces 75<span class=\"ls0\"> </span>(330)<span class=\"ls0\"> </span>Lease liabilities<span class=\"_ _2\"></span> before payment<span class=\"_ _2\"></span>s (446,574) (458,425) Interest payable<span class=\"_ _2\"></span> in period: Interest expense<span class=\"_ _2\"></span> in period (di<span class=\"_ _2\"></span>scounting elemen<span class=\"_ _2\"></span>t) (15,567) (14,738) Total cash outfl<span class=\"_ _2\"></span>ow for leases <span class=\"_ _2\"></span>in period:<span class=\"_ _2\"></span> Lease payment<span class=\"_ _2\"></span> commitmen<span class=\"_ _2\"></span>ts for period 54,938 54,921 Net principal pay<span class=\"_ _2\"></span>ments 39,371 40,183 Lease liability as<span class=\"_ _2\"></span> at closing<span class=\"_ _2\"></span> of pe<span class=\"_ _2\"></span>riod (407,203) (418,242) Future rent paymen<span class=\"_ _2\"></span>ts could <span class=\"_ _2\"></span>change as a re<span class=\"_ _2\"></span>sult of open-market rent<span class=\"_ _2\"></span> reviews or<span class=\"_ _2\"></span> options being<span class=\"_ _2\"></span> exerci<span class=\"_ _2\"></span>sed to terminate a<span class=\"_ _2\"></span> lease early. Any chan<span class=\"_ _2\"></span>ges in the min<span class=\"_ _2\"></span>imum unavoidab<span class=\"_ _2\"></span>le lea<span class=\"_ _2\"></span>se payments wi<span class=\"_ _2\"></span>ll be include<span class=\"_ _2\"></span>d as a re<span class=\"_ _2\"></span>measuremen<span class=\"_ _2\"></span>t of the lease liabil<span class=\"_ _2\"></span>ity. <span class=\"_ _1\"></span>The accounting poli<span class=\"_ _2\"></span>cies (<span class=\"ls2\">page 45</span>) further de<span class=\"_ _2\"></span>scribe the polic<span class=\"_ _2\"></span>y in relation to<span class=\"_ _2\"></span> the terminat<span class=\"_ _2\"></span>ion of leases<span class=\"_ _2\"></span>. (d) <span class=\"_ _f\"> </span>Lease matur<span class=\"_ _2\"></span>ity profile<span class=\"_ _2\"></span> Set out below are<span class=\"_ _2\"></span> the remainin<span class=\"_ _2\"></span>g matur<span class=\"_ _2\"></span>ities (period betwe<span class=\"_ _2\"></span>en the balan<span class=\"_ _2\"></span>ce sheet da<span class=\"_ _2\"></span>te and the end<span class=\"_ _2\"></span> of the l<span class=\"_ _2\"></span>ease) of the lea<span class=\"_ _2\"></span>se liabilities and lease<span class=\"_ _2\"></span> assets, whi<span class=\"_ _2\"></span>ch are<span class=\"_ _2\"></span> undiscounted:  Lease liabilities<span class=\"_ _2\"></span> Lease assets<span class=\"_ _2\"></span> 27 July 28 July 27 July 28 July 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>\u00a3000<span class=\"ls0\"> </span>\u00a3000<span class=\"ls0\"> </span>\u00a3000<span class=\"ls0\"> </span>\u00a3000<span class=\"ls0\"> </span>Within one year <span class=\"_ _2\"></span> 52,042 49,582 (1,667) (1,358) Between one and <span class=\"_ _2\"></span>five years 163,954 171,644 (5,599) (5,130) After five years<span class=\"_ _2\"></span>  335,449 335,859 (4,477) (5,270) Lease commitmen<span class=\"_ _2\"></span>ts payable<span class=\"_ _2\"></span>/receivable 551,445 557,085 (11,743) (11,758) Discounting (144,242) (138,843) 1,277 1,540 Lease liability/lea<span class=\"_ _2\"></span>se asset 407,203 418,242 (10,466) (10,218) 23. Capital commit<span class=\"_ _1\"></span>ments At 27 July 2025, <span class=\"_ _2\"></span>the compan<span class=\"_ _2\"></span>y had \u00a30.1 million <span class=\"lsa\">(202</span>4<span class=\"ls1c\">: \u00a3<span class=\"_ _2\"></span><span class=\"ls0\">2.8 million)<span class=\"_ _2\"></span> of capi<span class=\"_ _2\"></span>tal commitment<span class=\"_ _2\"></span>s, relating<span class=\"_ _2\"></span> to the purchase<span class=\"_ _2\"></span> of <span class=\"ls2\">one</span> site </span></span>(202<span class=\"ls0\">4<span class=\"ls1c\">: </span>two), for whi<span class=\"_ _2\"></span>ch no provi<span class=\"_ _2\"></span>sion had bee<span class=\"_ _2\"></span>n made in re<span class=\"_ _2\"></span>spect of prop<span class=\"_ _2\"></span>erty, plant and eq<span class=\"_ _2\"></span>uipment. </span>The company ha<span class=\"_ _2\"></span>d some othe<span class=\"_ _2\"></span>r sites in the<span class=\"_ _2\"></span> property p<span class=\"_ _2\"></span>ipeline; howe<span class=\"_ _2\"></span>ver, any legal<span class=\"_ _2\"></span> commitment<span class=\"_ _2\"></span> is continge<span class=\"_ _2\"></span>nt on planning<span class=\"_ _2\"></span> and licensing. There<span class=\"_ _2\"></span>fore, there are<span class=\"_ _2\"></span> no commitmen<span class=\"_ _2\"></span>ts at the balan<span class=\"_ _2\"></span>ce shee<span class=\"_ _2\"></span>t date.<span class=\"_ _42\"> </span>J D WETHERS<span class=\"_ _2\"></span>POON PLC <span class=\"fs0\"> </span>ANNUAL REPORT<span class=\"_ _2\"></span> AND FIN<span class=\"_ _2\"></span>ANCIAL STA<span class=\"_ _2\"></span>TEMENTS 2025<span class=\"_ _2\"></span><span class=\"fs0\"> </span>41<span class=\"ff1 fs0 ls0\"> </span>               <span class=\"_ _2\"></span>                        NOTES TO T<span class=\"_ _2\"></span>HE FINAN<span class=\"_ _2\"></span>CIAL STATEME<span class=\"_ _2\"></span>NTS       <span class=\"_ _2\"></span>                      <span class=\"_ _2\"></span>                             <span class=\"_ _2\"></span>          24. Related party di<span class=\"_ _1\"></span>sclosures J D Wetherspoon <span class=\"_ _2\"></span>is the ow<span class=\"_ _2\"></span>ner of the<span class=\"_ _2\"></span> share capital of<span class=\"_ _2\"></span> the following <span class=\"_ _2\"></span>companies: Country of incor<span class=\"_ _2\"></span>poration  Ownership Status Company na<span class=\"_ _2\"></span>me  J D Wetherspoon (<span class=\"_ _2\"></span>Scot) Li<span class=\"_ _2\"></span>mited  Scotland  Wholly owned Dormant J D Wetherspoon <span class=\"_ _2\"></span>Property Ho<span class=\"_ _2\"></span>ldings Limited<span class=\"_ _2\"></span>  England  Wholly owned Dormant Moon and Spoon<span class=\"_ _2\"></span> Limited  England  Wholly owned Dormant Moon and Stars<span class=\"_ _2\"></span> Limited  England  Wholly owned Dormant Moon on the Hill<span class=\"_ _2\"></span> Limited  England  Wholly owned Dormant Moorsom &amp; Co Lim<span class=\"_ _2\"></span>ited  England  Wholly owned Dormant Sylvan Moon Li<span class=\"_ _2\"></span>mited  England  Wholly owned Dormant Checkline House (H<span class=\"_ _2\"></span>ead Lea<span class=\"_ _2\"></span>se) Limited Wales Wholly owned Dormant All of these co<span class=\"_ _2\"></span>mpanies are dor<span class=\"_ _2\"></span>mant and <span class=\"_ _2\"></span>contain no asse<span class=\"_ _2\"></span>ts or liabiliti<span class=\"_ _2\"></span>es and are, there<span class=\"_ _2\"></span>fore, immateria<span class=\"_ _2\"></span>l. As a resu<span class=\"_ _2\"></span>lt, consolida<span class=\"_ _2\"></span>ted accounts have<span class=\"_ _2\"></span> not been produ<span class=\"_ _2\"></span>ced. The <span class=\"_ _2\"></span>company ha<span class=\"_ _2\"></span>s an oversea<span class=\"_ _2\"></span>s branch in the<span class=\"_ _2\"></span> Republic o<span class=\"_ _2\"></span>f Ireland. With the except<span class=\"_ _2\"></span>ion of J D We<span class=\"_ _2\"></span>therspoo<span class=\"_ _2\"></span>n (Scot) Limited, whose re<span class=\"_ _2\"></span>gist<span class=\"ls2\">er</span>ed office i<span class=\"_ _2\"></span>s stated below<span class=\"_ _2\"></span>, the registered<span class=\"_ _2\"></span> office o<span class=\"_ _2\"></span>f all of the above companies<span class=\"_ _2\"></span> is the same a<span class=\"_ _2\"></span>s that for <span class=\"_ _2\"></span>J D Wether<span class=\"_ _2\"></span>spoon plc, as<span class=\"_ _2\"></span> disclosed on<span class=\"_ _2\"></span> t<span class=\"_ _1\"></span>he final<span class=\"_ _2\"></span> page of the<span class=\"_ _2\"></span>se accounts<span class=\"_ _2\"></span>,  J D Wetherspoon (<span class=\"_ _2\"></span>Scot) Li<span class=\"_ _2\"></span>mited Brunton Miller,<span class=\"_ _2\"></span>  22 Herbert Stree<span class=\"_ _2\"></span>t  Glasgow  Scotland G20 6NB As required by<span class=\"_ _2\"></span> IAS 24, the follow<span class=\"_ _2\"></span>ing informa<span class=\"_ _2\"></span>tion is dis<span class=\"_ _2\"></span>closed about<span class=\"_ _2\"></span> key managemen<span class=\"_ _2\"></span>t compensat<span class=\"_ _2\"></span>ion. Key management c<span class=\"_ _2\"></span>ompensat<span class=\"_ _2\"></span>ion 2025 2024 \u00a3000 \u00a3000 Short-term emplo<span class=\"_ _2\"></span>yee benefits<span class=\"_ _2\"></span>  3,530 3,580<span class=\"ls0\"> </span>Post-employment<span class=\"_ _2\"></span> pension ben<span class=\"_ _2\"></span>efits  793<span class=\"ls0\"> </span>347<span class=\"ls0\"> </span>1<span class=\"_ _42\"> </span>Share-based pay<span class=\"_ _2\"></span>ment<span class=\"_ _42\"> </span>386<span class=\"ls0\"> </span>725<span class=\"ls0\"> </span>4,709 4,652 1<span class=\"_ _42\"> </span>Restated, see page 72 Key management<span class=\"_ _2\"></span> comprises<span class=\"_ _2\"></span> the executive dire<span class=\"_ _2\"></span>ctors, non-execut<span class=\"_ _2\"></span>ive dire<span class=\"_ _2\"></span>ctors and mana<span class=\"_ _2\"></span>gement board,<span class=\"_ _2\"></span> as detailed on page <span class=\"ls2\">64</span>.<span class=\"_ _2\"></span> For additional infor<span class=\"_ _2\"></span>mation about<span class=\"_ _2\"></span> directors\u2019<span class=\"_ _2\"></span> emolument<span class=\"_ _2\"></span>s, please refer <span class=\"_ _2\"></span>to the direc<span class=\"_ _2\"></span>tors<span class=\"_ _1\"></span>\u2019 remun<span class=\"_ _2\"></span>eration repo<span class=\"_ _2\"></span>rt <span class=\"ff1 ls2\">on <span class=\"ls0\">pages </span>67</span>\u2013<span class=\"ff1\"> <span class=\"ls2\">74</span>. </span>Directors\u2019 interes<span class=\"_ _2\"></span>ts in empl<span class=\"_ _2\"></span>oyee share plans<span class=\"_ _2\"></span><span class=\"ff6\"> </span>Details of the shar<span class=\"_ _2\"></span>es held b<span class=\"_ _2\"></span>y executive member<span class=\"_ _2\"></span>s of the bo<span class=\"_ _2\"></span>ard of dire<span class=\"_ _2\"></span>ctors\u2019 are in<span class=\"_ _2\"></span>cluded in the<span class=\"_ _2\"></span> remuner<span class=\"_ _2\"></span>ation report on<span class=\"_ _2\"></span> page <span class=\"_ _1\"></span><span class=\"ff1 ls2\">73<span class=\"ls0\"> </span></span>which forms par<span class=\"_ _2\"></span>t of these finan<span class=\"_ _2\"></span>cial statemen<span class=\"_ _2\"></span>ts. 25. Share capital<span class=\"_ _1\"></span> Number of<span class=\"_ _1\"></span> Share shares capital 000s \u00a3000 Balance at 28 Ju<span class=\"_ _2\"></span>ly 2024 (audited)<span class=\"_ _2\"></span> 123,622 2,472 Repurchase of <span class=\"_ _2\"></span>shares (10,579) (212)<span class=\"ls0\"> </span>Balance at 27 Ju<span class=\"_ _2\"></span>ly 2025 (audited<span class=\"_ _2\"></span>) 113,043 2,260 The total authori<span class=\"_ _2\"></span>sed number<span class=\"_ _2\"></span> of 2p or<span class=\"_ _2\"></span>dinary shares is 500,000<span class=\"_ _2\"></span>,000 (202<span class=\"_ _2\"></span>4: 500,000,000). Al<span class=\"_ _2\"></span>l issued shar<span class=\"_ _2\"></span>es are full<span class=\"_ _2\"></span>y paid.  During the year<span class=\"_ _2\"></span>, the company<span class=\"_ _2\"></span> purchased and cancel<span class=\"_ _2\"></span>led 10,579,000<span class=\"_ _2\"></span> shares. While the memoran<span class=\"_ _2\"></span>dum and ar<span class=\"_ _2\"></span>ticles of a<span class=\"_ _2\"></span>ssociation allow <span class=\"_ _2\"></span>for preferre<span class=\"_ _2\"></span>d, deferred<span class=\"_ _2\"></span> or special right<span class=\"_ _2\"></span>s to attach <span class=\"_ _2\"></span>to ordinary<span class=\"_ _2\"></span> shares<span class=\"_ _1\"></span>, no shares carried <span class=\"_ _2\"></span>such right<span class=\"_ _2\"></span>s at the ba<span class=\"_ _2\"></span>lance sheet da<span class=\"_ _2\"></span>te. 26. Events after the b<span class=\"_ _1\"></span>alance sheet date<span class=\"_ _1\"></span><span class=\"ff1 fs8 fcb\"> </span>There were no<span class=\"_ _2\"></span> significant event<span class=\"_ _2\"></span>s after <span class=\"_ _2\"></span>the balance <span class=\"_ _2\"></span>sheet date. 42<span class=\"ff1 fs0 ls0\"> </span>ANNUAL REPORT<span class=\"_ _2\"></span> AND FINAN<span class=\"_ _2\"></span>CIAL STATE<span class=\"_ _2\"></span>MENTS 2025<span class=\"_ _2\"></span><span class=\"ff6\"> </span>J D WETHERS<span class=\"_ _2\"></span>POON PLC <div class=\"c w2 hc9 gs6c1\"><div class=\"t m0 x5c h30 y62 ff8 fse fc0 sc0 ls0 ws0\">ACCOUNTING P<span class=\"_ _2\"></span>OLICIES </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h17 y7e8 ff6 fs9 fc0 sc0 ls0 ws0\">Authorisation of<span class=\"_ _2\"></span> financial<span class=\"_ _2\"></span> statements an<span class=\"_ _2\"></span>d statement<span class=\"_ _2\"></span> o<span class=\"_ _42\"> </span>f<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y7e8 ff7 fs9 fc0 sc0 ls0 ws0\">The Company has<span class=\"_ _2\"></span> also performed<span class=\"_ _2\"></span> a \u2018rever<span class=\"_ _2\"></span>se stress <span class=\"_ _2\"></span>case\u2019<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h17 y7e9 ff6 fs9 fc0 sc0 ls0 ws0\">compliance with<span class=\"_ _2\"></span> IFRSs<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y7e9 ff1 fs9 fc0 sc0 ls0 ws0\">which shows that<span class=\"_ _2\"></span> the Compan<span class=\"_ _2\"></span>y could with<span class=\"_ _2\"></span>stand a<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y7ea ff1 fs9 fc0 sc0 ls0 ws0\">The financial s<span class=\"_ _2\"></span>tatements of J D<span class=\"_ _2\"></span> Wetherspoo<span class=\"_ _2\"></span>n plc (the<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y7ea ff1 fs9 fc0 sc0 ls0 ws0\">significant reduc<span class=\"_ _2\"></span>tion in sales<span class=\"_ _2\"></span> from those asse<span class=\"_ _2\"></span>ssed in the<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y67c ff7 fs9 fc0 sc0 ls0 ws0\">\u2018Company\u2019) for the<span class=\"_ _2\"></span> 5<span class=\"ff1\">2 weeks en<span class=\"_ _2\"></span>ded 27 July 2025<span class=\"_ _42\"> </span></span><span class=\"ff1\"> </span></div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y67c ff7 fs9 fc0 sc0 ls0 ws0\">\u2018base case\u2019 throug<span class=\"_ _2\"></span>hout the going<span class=\"_ _2\"></span> concern pe<span class=\"_ _2\"></span>riod, before<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y7eb ff1 fs9 fc0 sc0 ls0 ws0\">were authorised <span class=\"_ _2\"></span>for issue by<span class=\"_ _2\"></span> the board<span class=\"_ _2\"></span> of directors on  </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y7eb ff1 fs9 fc0 sc0 ls0 ws0\">the covenant leve<span class=\"_ _2\"></span>ls would be e<span class=\"_ _2\"></span>xceeded<span class=\"_ _2\"></span> towards the end of<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y532 ff1 fs9 fc0 sc0 ls0 ws0\">2 October 2025, and<span class=\"_ _2\"></span> the balan<span class=\"_ _2\"></span>ce sheet was<span class=\"_ _2\"></span> signed  </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y532 ff1 fs9 fc0 sc0 ls0 ws0\">the review period<span class=\"_ _2\"></span>. The director<span class=\"_ _2\"></span>s consider thi<span class=\"_ _2\"></span>s scenario <span class=\"_ _2\"></span>to<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y7ec ff7 fs9 fc0 sc0 ls0 ws0\">on the board\u2019s beh<span class=\"_ _2\"></span>alf by John<span class=\"_ _2\"></span> Hutson and <span class=\"_ _2\"></span>Ben Whitley.<span class=\"_ _42\"> </span><span class=\"ff1\"> </span></div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y7ec ff1 fs9 fc0 sc0 ls0 ws0\">be extremely remote<span class=\"_ _2\"></span>. Further<span class=\"_ _2\"></span>more, in such a scena<span class=\"_ _2\"></span>rio, the<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y7ed ff1 fs9 fc0 sc0 ls0 ws0\">Company could <span class=\"_ _2\"></span>take additional<span class=\"_ _2\"></span> mitigating a<span class=\"_ _2\"></span>ctions to<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y7ee ff1 fs9 fc0 sc0 ls0 ws0\">J D Wetherspoon p<span class=\"_ _2\"></span>lc is a publ<span class=\"_ _2\"></span>ic limited compan<span class=\"_ _2\"></span>y,<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y7ee ff1 fs9 fc0 sc0 ls0 ws0\">prevent any covena<span class=\"_ _2\"></span>nt breach<span class=\"_ _2\"></span>.    </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y7ef ff1 fs9 fc0 sc0 ls0 ws0\">incorporated and do<span class=\"_ _2\"></span>miciled in<span class=\"_ _2\"></span> England an<span class=\"_ _2\"></span>d Wales. The<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y65d ff7 fs9 fc0 sc0 ls0 ws0\">Company\u2019s ordina<span class=\"_ _2\"></span>ry shares ar<span class=\"_ _2\"></span>e traded on<span class=\"_ _2\"></span> the London<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y65d ff1 fs9 fc0 sc0 ls0 ws0\">After due consider<span class=\"_ _2\"></span>ation of the <span class=\"_ _2\"></span>matter<span class=\"_ _2\"></span>s set out abo<span class=\"_ _2\"></span>ve, the<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y7f0 ff1 fs9 fc0 sc0 ls0 ws0\">Stock Exchang<span class=\"_ _2\"></span>e.  </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y7f0 ff1 fs9 fc0 sc0 ls0 ws0\">directors have<span class=\"_ _2\"></span> satisfied them<span class=\"_ _2\"></span>selves <span class=\"_ _2\"></span>that the Compan<span class=\"_ _2\"></span>y will<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y7f1 ff1 fs9 fc0 sc0 ls0 ws0\">continue in opera<span class=\"_ _2\"></span>tional existen<span class=\"_ _2\"></span>ce for<span class=\"_ _2\"></span> the foreseeable<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h17 y7f2 ff6 fs9 fc0 sc0 ls0 ws0\">Basis of prepara<span class=\"_ _2\"></span>tion<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y7f2 ff1 fs9 fc0 sc0 ls0 ws0\">future. For this<span class=\"_ _2\"></span> reason, the<span class=\"_ _2\"></span> Compan<span class=\"_ _2\"></span>y continues to ado<span class=\"_ _2\"></span>pt<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y7f3 ff7 fs9 fc0 sc0 ls0 ws0\">The Company\u2019s<span class=\"_ _2\"></span> financial statemen<span class=\"_ _2\"></span>ts have<span class=\"_ _2\"></span> been<span class=\"ff1\"> <span class=\"ls2\">prepared<span class=\"_ _42\"> </span></span></span><span class=\"ff1\"><span class=\"ls2\"> </span></span></div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y7f3 ff1 fs9 fc0 sc0 ls0 ws0\">the going-con<span class=\"_ _2\"></span>cern basis in prepar<span class=\"_ _2\"></span>ing its finan<span class=\"_ _2\"></span>cial<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y4cb ff1 fs9 fc0 sc0 ls0 ws0\">in accordance wi<span class=\"_ _2\"></span>th <span class=\"ls26\">UK<span class=\"_ _1\"></span></span>-adopted<span class=\"_ _2\"></span> intern<span class=\"_ _2\"></span>ational accounting<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y4cb ff1 fs9 fc0 sc0 ls0 ws0\">statements. </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y7f4 ff1 fs9 fc0 sc0 ls0 ws0\">standards and have<span class=\"_ _2\"></span> been pre<span class=\"_ _2\"></span>pared in a<span class=\"_ _2\"></span>ccordance with<span class=\"_ _2\"></span> the<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y7f5 ff1 fs9 fc0 sc0 ls0 ws0\">requirements o<span class=\"_ _2\"></span>f the Companie<span class=\"_ _2\"></span>s Act 2006<span class=\"_ _2\"></span>.<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h17 y7f5 ff6 fs9 fc0 sc0 ls0 ws0\">Important judge<span class=\"_ _2\"></span>ments  </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y7f6 ff1 fs9 fc0 sc0 ls0 ws0\">The key judge<span class=\"_ _2\"></span>ments made in pre<span class=\"_ _2\"></span>paring<span class=\"_ _2\"></span> the financial<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y7f7 ff1 fs9 fc0 sc0 ls0 ws0\">The financial s<span class=\"_ _2\"></span>tatements have<span class=\"_ _2\"></span> been prepa<span class=\"_ _2\"></span>red on the<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y2d3 ff1 fs9 fc0 sc0 ls0 ws0\">statements are de<span class=\"_ _2\"></span>tailed below<span class=\"_ _2\"></span>.<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y7f8 ff1 fs9 fc0 sc0 ls0 ws0\">going-concern bas<span class=\"_ _2\"></span>is, using the<span class=\"_ _2\"></span> historical<span class=\"_ _2\"></span> cost convent<span class=\"_ _2\"></span>ion,<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y47c ff1 fs9 fc0 sc0 ls0 ws0\">except for the<span class=\"_ _2\"></span> revaluation of<span class=\"_ _2\"></span> financial in<span class=\"_ _2\"></span>struments.<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 hca y613 ff3 fs9 fc0 sc0 ls0 ws0\">Separately di<span class=\"_ _2\"></span>sclosed items<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y817 ff1 fs9 fc0 sc0 ls0 ws0\">A degree of judge<span class=\"_ _2\"></span>ment is require<span class=\"_ _2\"></span>d in determining<span class=\"_ _2\"></span> whether<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y719 ff1 fs9 fc0 sc0 ls0 ws0\">The principal accou<span class=\"_ _2\"></span>nting poli<span class=\"_ _2\"></span>cies adop<span class=\"_ _2\"></span>ted by the Compa<span class=\"_ _2\"></span>ny<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y1af ff1 fs9 fc0 sc0 ls0 ws0\">certain transa<span class=\"_ _2\"></span>ctions merit separ<span class=\"_ _2\"></span>ate presentation to<span class=\"_ _2\"></span> allow<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y7fa ff1 fs9 fc0 sc0 ls0 ws0\">are set out on pag<span class=\"_ _2\"></span>es <span class=\"ls2\">43</span><span class=\"ff7\">\u2013</span><span class=\"ls2\">48</span>. The a<span class=\"_ _2\"></span>ccounting policie<span class=\"_ _2\"></span>s which<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y818 ff1 fs9 fc0 sc0 ls0 ws0\">shareholders <span class=\"_ _2\"></span>to further understand<span class=\"_ _2\"></span> financial perfor<span class=\"_ _2\"></span>mance<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y7fb ff1 fs9 fc0 sc0 ls0 ws0\">follow set out tho<span class=\"_ _2\"></span>se policies which<span class=\"_ _2\"></span> apply in pr<span class=\"_ _2\"></span>eparing the<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y819 ff1 fs9 fc0 sc0 ls0 ws0\">in the year, whe<span class=\"_ _2\"></span>n compared<span class=\"_ _2\"></span> with that of pr<span class=\"_ _2\"></span>evious year<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y7fc ff1 fs9 fc0 sc0 ls0 ws0\">financial statemen<span class=\"_ _2\"></span>ts for the 52 we<span class=\"_ _2\"></span>eks <span class=\"ls2\">ended 27</span> July 2025.<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y81a ff1 fs9 fc0 sc0 ls0 ws0\">and trends.<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y7fd ff1 fs9 fc0 sc0 ls0 ws0\">These policies ha<span class=\"_ _2\"></span>ve been con<span class=\"_ _2\"></span>sistently app<span class=\"_ _2\"></span>lied to all of the<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h17 y4b0 ff6 fs9 fc0 sc0 ls0 ws0\">Important esti<span class=\"_ _2\"></span>mates  </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y7fe ff1 fs9 fc0 sc0 ls0 ws0\">years presented,<span class=\"_ _2\"></span> unless other<span class=\"_ _2\"></span>wise stated. </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y81c ff1 fs9 fc0 sc0 ls0 ws0\">The areas in which<span class=\"_ _2\"></span> the Company<span class=\"_ _2\"></span> has made<span class=\"_ _2\"></span> significant<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y356 ff1 fs9 fc0 sc0 ls0 ws0\">estimates are lis<span class=\"_ _2\"></span>ted below.<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h17 y800 ff6 fs9 fc0 sc0 ls0 ws0\">Going concern<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y801 ff1 fs9 fc0 sc0 ls0 ws0\">The directors ha<span class=\"_ _2\"></span>ve made enqu<span class=\"_ _2\"></span>iries into <span class=\"_ _2\"></span>the adequac<span class=\"_ _2\"></span>y of<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 hca y5ef ff3 fs9 fc0 sc0 ls0 ws0\">Impairment of pro<span class=\"_ _2\"></span>perty, plan<span class=\"_ _2\"></span>t and equipmen<span class=\"_ _2\"></span>t <span class=\"ls2\">and</span> right of<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y1d ff7 fs9 fc0 sc0 ls0 ws0\">the Company\u2019s finan<span class=\"_ _2\"></span>cial resour<span class=\"_ _2\"></span>ces, through<span class=\"_ _2\"></span> a review<span class=\"_ _2\"></span> of the<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 hca y61e ff3 fs9 fc0 sc0 ls0 ws0\">use assets<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y802 ff7 fs9 fc0 sc0 ls0 ws0\">Company\u2019s budge<span class=\"_ _2\"></span>t and mediu<span class=\"_ _2\"></span>m<span class=\"ff1\">-term financial<span class=\"_ _2\"></span> plan,<span class=\"_ _42\"> </span></span><span class=\"ff1\"> </span></div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y330 ff1 fs9 fc0 sc0 ls0 ws0\">Impairment tes<span class=\"_ _2\"></span>ts are performed a<span class=\"_ _2\"></span>t the end of<span class=\"_ _2\"></span> each<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y803 ff1 fs9 fc0 sc0 ls0 ws0\">including capital e<span class=\"_ _2\"></span>xpenditure plan<span class=\"_ _2\"></span>s and<span class=\"_ _2\"></span> cash flow<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y81d ff1 fs9 fc0 sc0 ls0 ws0\">reporting period<span class=\"_ _2\"></span>, when there<span class=\"_ _2\"></span> are indicator<span class=\"_ _2\"></span>s to do so.<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y804 ff1 fs9 fc0 sc0 ls0 ws0\">forecasts.  </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y3f9 ff1 fs9 fc0 sc0 ls0 ws0\">Impairments are<span class=\"_ _2\"></span> made at the high<span class=\"_ _2\"></span>er of future cash<span class=\"_ _2\"></span> flows<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y81e ff1 fs9 fc0 sc0 ls0 ws0\">less carrying value<span class=\"_ _2\"></span> of asset<span class=\"_ _2\"></span>s or fair value les<span class=\"_ _2\"></span>s costs of<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y621 ff1 fs9 fc0 sc0 ls0 ws0\">In line with ac<span class=\"_ _2\"></span>counting stand<span class=\"_ _2\"></span>ards, the go<span class=\"_ _2\"></span>ing concern<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y81f ff1 fs9 fc0 sc0 ls0 ws0\">disposal for trading<span class=\"_ _2\"></span> pubs. Asse<span class=\"_ _2\"></span>ts under<span class=\"_ _2\"></span> construction and<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y806 ff1 fs9 fc0 sc0 ls0 ws0\">assessment per<span class=\"_ _2\"></span>iod is the 12-mont<span class=\"_ _2\"></span>hs from the date<span class=\"_ _2\"></span> of<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y820 ff1 fs9 fc0 sc0 ls0 ws0\">investment prope<span class=\"_ _2\"></span>rties are impa<span class=\"_ _2\"></span>ired using <span class=\"_ _2\"></span>fair value les<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y2af ff1 fs9 fc0 sc0 ls0 ws0\">approval of this repo<span class=\"_ _2\"></span>rt<span class=\"ls1c\">. </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y821 ff1 fs9 fc0 sc0 ls0 ws0\">costs of disposal<span class=\"_ _2\"></span>.<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y808 ff7 fs9 fc0 sc0 ls0 ws0\">The Company has<span class=\"_ _2\"></span> modelled a \u2018ba<span class=\"_ _2\"></span>se<span class=\"ff1\">-</span>case\u2019 fore<span class=\"_ _2\"></span>cast in<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y6f8 ff1 fs9 fc0 sc0 ls0 ws0\">For the purpose<span class=\"_ _2\"></span>s of calculating<span class=\"_ _2\"></span> val<span class=\"_ _2\"></span>ue in use, each pub<span class=\"_ _2\"></span> is<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y809 ff1 fs9 fc0 sc0 ls0 ws0\">which recent momen<span class=\"_ _2\"></span>tum o<span class=\"_ _2\"></span>f sales, profit and <span class=\"_ _2\"></span>cash flow<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y822 ff1 fs9 fc0 sc0 ls0 ws0\">treated as a separ<span class=\"_ _2\"></span>ate cash gen<span class=\"_ _2\"></span>erating unit. <span class=\"_ _2\"></span>Management<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y1c6 ff1 fs9 fc0 sc0 ls0 ws0\">growth is susta<span class=\"_ _2\"></span>ined. The base<span class=\"_ _2\"></span> case scen<span class=\"_ _2\"></span>ario indicate<span class=\"_ _2\"></span>s that<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y823 ff1 fs9 fc0 sc0 ls0 ws0\">exercises judgemen<span class=\"_ _2\"></span>t in determinin<span class=\"_ _2\"></span>g the key<span class=\"_ _2\"></span> assumption<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y80a ff1 fs9 fc0 sc0 ls0 ws0\">the Company will<span class=\"_ _2\"></span> have sufficien<span class=\"_ _2\"></span>t resour<span class=\"_ _2\"></span>ces to continue<span class=\"_ _2\"></span> to<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y52a ff1 fs9 fc0 sc0 ls0 ws0\">used to calcula<span class=\"_ _2\"></span>te value in use<span class=\"_ _2\"></span>, being historic pe<span class=\"_ _2\"></span>rformance<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y80b ff1 fs9 fc0 sc0 ls0 ws0\">settle its liabilitie<span class=\"_ _2\"></span>s as they fa<span class=\"_ _2\"></span>ll due and op<span class=\"_ _2\"></span>erate within its<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y490 ff1 fs9 fc0 sc0 ls0 ws0\">and Company a<span class=\"_ _2\"></span>verage sales<span class=\"_ _2\"></span> growth. Manage<span class=\"_ _2\"></span>ment also<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y80c ff1 fs9 fc0 sc0 ls0 ws0\">leverage covenan<span class=\"_ _2\"></span>ts for the go<span class=\"_ _2\"></span>ing con<span class=\"_ _2\"></span>cern assessment<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y78f ff1 fs9 fc0 sc0 ls0 ws0\">considers the fo<span class=\"_ _2\"></span>llowing infor<span class=\"_ _2\"></span>mation when<span class=\"_ _2\"></span> determining<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y790 ff1 fs9 fc0 sc0 ls0 ws0\">period.    </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y392 ff1 fs9 fc0 sc0 ls0 ws0\">whether a pub <span class=\"_ _2\"></span>should be impaire<span class=\"_ _2\"></span>d:<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y4fd ff1 fs9 fc0 sc0 ls0 ws0\">A more cautious<span class=\"_ _2\"></span> but plausible<span class=\"_ _2\"></span> scenar<span class=\"_ _2\"></span>io has been analy<span class=\"_ _2\"></span>sed,<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y825 ffe fs9 fcc sc0 ls0 ws0\">\u25fc<span class=\"ff1\"> <span class=\"fc0\">historic sales<span class=\"_ _2\"></span> and profit grow<span class=\"_ _2\"></span>th<span class=\"_ _42\"> </span></span></span><span class=\"ff1\"><span class=\"fc0\"> </span></span></div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y80d ff1 fs9 fc0 sc0 ls0 ws0\">in which lower sa<span class=\"_ _2\"></span>les growth i<span class=\"_ _2\"></span>s realised. The C<span class=\"_ _2\"></span>ompany ha<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y826 ffe fs9 fcc sc0 ls0 ws0\">\u25fc<span class=\"ff1\"> <span class=\"fc0\">operational chan<span class=\"_ _2\"></span>ges<span class=\"_ _42\"> </span></span></span><span class=\"ff1\"><span class=\"fc0\"> </span></span></div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y80e ff1 fs9 fc0 sc0 ls0 ws0\">reviewed, and is<span class=\"_ _2\"></span> satisfied with<span class=\"_ _2\"></span>, the mitigating<span class=\"_ _2\"></span> actions which<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y827 ffe fs9 fcc sc0 ls0 ws0\">\u25fc<span class=\"ff1\"> <span class=\"fc0\">the impact of <span class=\"_ _2\"></span>climate change<span class=\"_ _42\"> </span></span></span><span class=\"ff1\"><span class=\"fc0\"><span class=\"_ _2\"></span> </span></span></div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y80f ff1 fs9 fc0 sc0 ls0 ws0\">it could take if su<span class=\"_ _2\"></span>ch an out<span class=\"_ _2\"></span>come were<span class=\"_ _2\"></span> to occur. Such<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y6ce ffe fs9 fcc sc0 ls0 ws0\">\u25fc<span class=\"ff1\"> <span class=\"fc0\">recent reinve<span class=\"_ _2\"></span>stment scheme<span class=\"_ _42\"> </span></span></span><span class=\"ff1\"><span class=\"fc0\"><span class=\"_ _2\"></span> </span></span></div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y6cf ff1 fs9 fc0 sc0 ls0 ws0\">actions could include<span class=\"_ _2\"></span> reducing di<span class=\"_ _2\"></span>scretionar<span class=\"_ _2\"></span>y expenditur<span class=\"_ _2\"></span>e<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y164 ffe fs9 fcc sc0 ls0 ws0\">\u25fc<span class=\"ff1\"> <span class=\"fc0\">prospects o<span class=\"_ _2\"></span>f the local tow<span class=\"_ _2\"></span>n/city<span class=\"_ _42\"> </span></span></span><span class=\"ff1\"><span class=\"fc0\"> </span></span></div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y5ba ff1 fs9 fc0 sc0 ls0 ws0\">and/or implemen<span class=\"_ _2\"></span>ting price increa<span class=\"_ _2\"></span>ses. Under<span class=\"_ _2\"></span> this scenario<span class=\"_ _2\"></span>,<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y371 ff1 fs9 fc0 sc0 ls0 ws0\">the Company wou<span class=\"_ _2\"></span>ld still have <span class=\"_ _2\"></span>sufficient re<span class=\"_ _2\"></span>sources to <span class=\"_ _2\"></span>settle<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y829 ff1 fs9 fc0 sc0 ls0 ws0\">A growth rate i<span class=\"_ _2\"></span>s applied to<span class=\"_ _2\"></span> cash flow<span class=\"_ _2\"></span>s. The short-term<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y810 ff1 fs9 fc0 sc0 ls0 ws0\">liabilities as the<span class=\"_ _2\"></span>y fall due and sen<span class=\"_ _2\"></span>sible head<span class=\"_ _2\"></span>room within its<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y67a ff1 fs9 fc0 sc0 ls0 ws0\">growth rate is ba<span class=\"_ _2\"></span>sed on board-ap<span class=\"_ _2\"></span>proved forecas<span class=\"_ _2\"></span>ts and the  </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 yd9 ff1 fs9 fc0 sc0 ls0 ws0\">covenants throug<span class=\"_ _2\"></span>h the dura<span class=\"_ _2\"></span>tion of the going<span class=\"_ _2\"></span> concern<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y2c0 ff1 fs9 fc0 sc0 ls0 ws0\">long-term rate is<span class=\"_ _2\"></span> in line with UK<span class=\"_ _2\"></span> inflation. Cash flows<span class=\"_ _2\"></span> are<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y811 ff1 fs9 fc0 sc0 ls0 ws0\">review period.    </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y128 ff7 fs9 fc0 sc0 ls0 ws0\">discounted b<span class=\"_ _2\"></span>y the Compan<span class=\"_ _2\"></span>y\u2019s weigh<span class=\"_ _2\"></span>ted average cos<span class=\"_ _2\"></span>t <span class=\"_ _1\"></span><span class=\"ff1\">of<span class=\"_ _42\"> </span></span><span class=\"ff1\"> </span></div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y82a ff1 fs9 fc0 sc0 ls0 ws0\">capital (WACC) o<span class=\"_ _2\"></span>f 11.7% <span class=\"lsa\">(2024</span>: 12%). For<span class=\"_ _2\"></span> leasehold<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y82b ff1 fs9 fc0 sc0 ls0 ws0\">pubs, a combination<span class=\"_ _2\"></span> is used<span class=\"_ _2\"></span> of both the W<span class=\"_ _2\"></span>ACC and the<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y40f ff1 fs9 fc0 sc0 ls0 ws0\">internal borrow<span class=\"_ _2\"></span>ing rate (IBR) pe<span class=\"_ _2\"></span>r specifi<span class=\"_ _2\"></span>c lease. Both<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y82c ff1 fs9 fc0 sc0 ls0 ws0\">WACC and IBR are<span class=\"_ _2\"></span> calculated<span class=\"_ _2\"></span> indep<span class=\"_ _2\"></span>endently.  </div></div><div class=\"c w16 h2e gs11a\"><div class=\"t m0 x6 h2 y96 ff1 fs9 fc0 sc0 ls0 ws0\">J D WETHERS<span class=\"_ _2\"></span>POON PLC <span class=\"fs0\"> </span></div></div><div class=\"c w17 h2e gs11b\"><div class=\"t m0 x13 h2 y96 ff1 fs9 fc0 sc0 ls0 ws0\">ANNUAL REPORT<span class=\"_ _2\"></span> AND FIN<span class=\"_ _2\"></span>ANCIAL STA<span class=\"_ _2\"></span>TEMENTS 2025<span class=\"_ _2\"></span><span class=\"fs0\"> </span></div></div><div class=\"c wb h2e gs11c\"><div class=\"t m0 x1c h2 y96 ff6 fs9 fc0 sc0 ls2 ws0\">43<span class=\"ff1 fs0 ls0\"> </span></div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h9 y94 ff5 fs0 fc0 sc0 ls0 ws0\">fdfdfds </div></div><div class=\"c w2 h65 gs6c3\"><div class=\"t m0 x5c h5e y3c8 ff8 fsd fc0 sc0 ls0 ws0\">ACCOUNTIN<span class=\"_ _2\"></span>G POLICI<span class=\"_ _2\"></span>ES </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y3e1 ff1 fs9 fc0 sc0 ls0 ws0\">In some instance<span class=\"_ _2\"></span>s, management<span class=\"_ _2\"></span> recogn<span class=\"_ _2\"></span>ises impairmen<span class=\"_ _2\"></span>t<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y3e1 ff1 fs9 fc0 sc0 ls0 ws0\">Within notes 11, <span class=\"ls2\">12</span> <span class=\"ls2\">and</span> 13:<span class=\"_ _2\"></span> intangible as<span class=\"_ _2\"></span>sets, investmen<span class=\"_ _2\"></span>t<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y832 ff1 fs9 fc0 sc0 ls0 ws0\">through determining<span class=\"_ _2\"></span> the fair <span class=\"_ _2\"></span>value less cos<span class=\"_ _2\"></span>ts of disposal<span class=\"_ _2\"></span> for<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y832 ff1 fs9 fc0 sc0 ls0 ws0\">properties <span class=\"ls2\">and </span>propert<span class=\"_ _2\"></span>y, plant and <span class=\"_ _2\"></span>equipment, fixed<span class=\"_ _2\"></span> assets<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y833 ff1 fs9 fc0 sc0 ls0 ws0\">an individual pub.<span class=\"_ _2\"></span> Fair value le<span class=\"_ _2\"></span>ss costs o<span class=\"_ _2\"></span>f disposal is<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y833 ff1 fs9 fc0 sc0 ls0 ws0\">are categorised<span class=\"_ _2\"></span> as:<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y834 ff1 fs9 fc0 sc0 ls0 ws0\">estimated interna<span class=\"_ _2\"></span>lly, taking accoun<span class=\"_ _2\"></span>t of the <span class=\"ff7\">pub\u2019s loca<span class=\"_ _2\"></span>tion<span class=\"ff1 ls23\">,<span class=\"_ _42\"> </span></span></span><span class=\"ff7\"><span class=\"ff1 ls23\"> </span></span></div></div><div class=\"c w13b h71 gs6c4\"><div class=\"t m0 x60 h10 y864 ff6 fs6 fc0 sc0 ls0 ws0\">Asset<span class=\"_ _42\"> </span> </div></div><div class=\"c w13c h71 gs6c5\"><div class=\"t m0 x7c h10 y864 ff6 fs6 fc0 sc0 ls0 ws0\">Description<span class=\"_ _42\"> </span> </div></div><div class=\"c w13d h71 gs6c6\"><div class=\"t m0 xb h10 y864 ff6 fs6 fc0 sc0 ls0 ws0\">Depreciation poli<span class=\"_ _1\"></span>cy<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y33c ff1 fs9 fc0 sc0 ls0 ws0\">type of building an<span class=\"_ _2\"></span>d comparable <span class=\"_ _2\"></span>local propert<span class=\"_ _2\"></span>y<span class=\"_ _42\"> </span> </div></div><div class=\"c w13b h71 gs6c4\"><div class=\"t m0 x3b h10 y270 ff6 fs6 fc0 sc0 ls0 ws0\">category<span class=\"_ _42\"> </span> </div></div><div class=\"c w13d h71 gs6c6\"><div class=\"t m0 x56 h10 y270 ff6 fs6 fc0 sc0 ls0 ws0\">(straight line)<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y835 ff1 fs9 fc0 sc0 ls0 ws0\">transactions. The<span class=\"_ _2\"></span>se are unob<span class=\"_ _2\"></span>serva<span class=\"_ _2\"></span>ble inputs, in line with<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w13b hcb gs6c7\"><div class=\"t m0 x6 h15 y866 ff1 fs6 fc0 sc0 ls0 ws0\">Freehold<span class=\"_ _42\"> </span> </div></div><div class=\"c w13c hcb gs6c8\"><div class=\"t m0 x6 h15 y866 ff1 fs6 fc0 sc0 ls0 ws0\">Land, buildings a<span class=\"_ _1\"></span>nd </div></div><div class=\"c w13d hcb gs6c9\"><div class=\"t m0 x6 h15 y866 ff1 fs6 fc0 sc0 ls0 ws0\">The acquisition val<span class=\"_ _1\"></span>ue is split<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y836 ff1 fs9 fc0 sc0 ls0 ws0\">level 3 of the fair <span class=\"_ _2\"></span>value hierar<span class=\"_ _2\"></span>chy, as outline<span class=\"_ _2\"></span>d in IFRS 13<span class=\"_ _2\"></span>.<span class=\"_ _42\"> </span> </div></div><div class=\"c w13b hcb gs6c7\"><div class=\"t m0 x6 h15 y867 ff1 fs6 fc0 sc0 ls0 ws0\">and long-</div></div><div class=\"c w13c hcb gs6c8\"><div class=\"t m0 x6 h15 y867 ff1 fs6 fc0 sc0 ls0 ws0\">structural/building<span class=\"_ _42\"> </span> </div></div><div class=\"c w13d hcb gs6c9\"><div class=\"t m0 x6 h15 y867 ff1 fs6 fc0 sc0 ls0 ws0\">70:30 between buildi<span class=\"_ _1\"></span>ngs<span class=\"_ _42\"> </span> </div></div><div class=\"c w13b hcb gs6c7\"><div class=\"t m0 x6 h15 y868 ff1 fs6 fc0 sc0 ls0 ws0\">leasehold<span class=\"_ _42\"> </span> </div></div><div class=\"c w13c hcb gs6c8\"><div class=\"t m0 x6 h15 y868 ff1 fs6 fc0 sc0 ls0 ws0\">improvement ass<span class=\"_ _1\"></span>ets<span class=\"_ _42\"> </span> </div></div><div class=\"c w13d hcb gs6c9\"><div class=\"t m0 x6 h15 y868 ff1 fs6 fc0 sc0 ls0 ws0\">and land. Buildings <span class=\"_ _1\"></span>are<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y534 ff1 fs9 fc0 sc0 ls0 ws0\">Sensitivity anal<span class=\"_ _2\"></span>ysis has been pe<span class=\"_ _2\"></span>rformed<span class=\"_ _2\"></span> to determine the<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w13b hcb gs6c7\"><div class=\"t m0 x6 h15 y864 ff1 fs6 fc0 sc0 ls0 ws0\">property<span class=\"_ _42\"> </span> </div></div><div class=\"c w13c hcb gs6c8\"><div class=\"t m0 x6 h15 y864 ff1 fs6 fc0 sc0 ls0 ws0\">at freehold and lon<span class=\"_ _1\"></span>g- </div></div><div class=\"c w13d hcb gs6c9\"><div class=\"t m0 x6 h15 y864 ff1 fs6 fc0 sc0 ls0 ws0\">depreciated ove<span class=\"_ _1\"></span>r 50 years.<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y341 ff1 fs9 fc0 sc0 ls0 ws0\">theoretical impa<span class=\"_ _2\"></span>ct on impairmen<span class=\"_ _2\"></span>t sho<span class=\"_ _2\"></span>uld alternative<span class=\"_ _42\"> </span> </div></div><div class=\"c w13c hcb gs6c8\"><div class=\"t m0 x6 h15 y270 ff1 fs6 fc0 sc0 ls0 ws0\">leasehold pubs.<span class=\"_ _42\"> </span><span class=\"_ _1\"></span> </div></div><div class=\"c w13d hcb gs6c9\"><div class=\"t m0 x6 h15 y270 ff1 fs6 fc0 sc0 ls0 ws0\">Land is not deprecia<span class=\"_ _1\"></span>ted.<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y2ca ff1 fs9 fc0 sc0 ls0 ws0\">scenarios occur<span class=\"_ _2\"></span>.  </div></div><div class=\"c w13b hcc gs6ca\"><div class=\"t m0 x6 h15 y869 ff1 fs6 fc0 sc0 ls0 ws0\">Short-<span class=\"_ _42\"> </span></div></div><div class=\"c w13c hcc gs6cb\"><div class=\"t m0 x6 h15 y869 ff1 fs6 fc0 sc0 ls0 ws0\">Structural/building<span class=\"_ _42\"> </span> </div></div><div class=\"c w13d hcc gs6cc\"><div class=\"t m0 x6 h15 y869 ff1 fs6 fc0 sc0 ls0 ws0\">Depreciated over <span class=\"_ _1\"></span>the<span class=\"_ _42\"> </span> </div></div><div class=\"c w13b hcc gs6ca\"><div class=\"t m0 x6 h15 y864 ff1 fs6 fc0 sc0 ls0 ws0\">leasehold<span class=\"_ _42\"> </span> </div></div><div class=\"c w13c hcc gs6cb\"><div class=\"t m0 x6 h15 y864 ff1 fs6 fc0 sc0 ls0 ws0\">improvement ass<span class=\"_ _1\"></span>ets </div></div><div class=\"c w13d hcc gs6cc\"><div class=\"t m0 x6 h15 y864 ff1 fs6 fc0 sc0 ls0 ws0\">shorter of the lease<span class=\"_ _1\"></span> period<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y838 ff1 fs9 fc0 sc0 ls0 ws0\">These sensitivi<span class=\"_ _2\"></span>ties have bee<span class=\"_ _2\"></span>n applied<span class=\"_ _2\"></span> to the propertie<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span> </div></div><div class=\"c w13b hcc gs6ca\"><div class=\"t m0 x6 h15 y270 ff1 fs6 fc0 sc0 ls0 ws0\">property<span class=\"_ _42\"> </span> </div></div><div class=\"c w13c hcc gs6cb\"><div class=\"t m0 x6 h15 y270 ff1 fs6 fc0 sc0 ls0 ws0\">at leasehold pubs<span class=\"_ _1\"></span>. </div></div><div class=\"c w13d hcc gs6cc\"><div class=\"t m0 x6 h15 y270 ff1 fs6 fc0 sc0 ls0 ws0\">and estimated us<span class=\"_ _1\"></span>eful life.<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y839 ff1 fs9 fc0 sc0 ls0 ws0\">impaired during the<span class=\"_ _2\"></span> period:<span class=\"_ _42\"> </span> </div></div><div class=\"c w13b hcd gs6cd\"><div class=\"t m0 x6 h15 y86a ff1 fs6 fc0 sc0 ls0 ws0\">Equipment, </div></div><div class=\"c w13c hcd gs6ce\"><div class=\"t m0 x6 h15 y86a ff1 fs6 fc0 sc0 ls0 ws0\">Assets in pubs<span class=\"_ _42\"> </span> </div></div><div class=\"c w13d hcd gs6cf\"><div class=\"t m0 x6 h15 y86a ff1 fs6 fc0 sc0 ls0 ws0\">Depreciated over <span class=\"_ _1\"></span>three to<span class=\"_ _42\"> </span> </div></div><div class=\"c w13b hcd gs6cd\"><div class=\"t m0 x6 h15 y86b ff1 fs6 fc0 sc0 ls0 ws0\">fixtures and </div></div><div class=\"c w13c hcd gs6ce\"><div class=\"t m0 x6 h15 y86b ff1 fs6 fc0 sc0 ls0 ws0\">including kitchen<span class=\"_ _1\"></span>, bar </div></div><div class=\"c w13d hcd gs6cf\"><div class=\"t m0 x6 h15 y86b ff1 fs6 fc0 sc0 ls0 ws0\">10 years.  </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y83a ffe fs9 fcc sc0 ls0 ws0\">\u25fc<span class=\"ff1\"> <span class=\"fc0\">A 3% reduc<span class=\"_ _2\"></span>tion in the short<span class=\"_ _2\"></span> term growth rate would<span class=\"_ _2\"></span> lead<span class=\"_ _42\"> </span></span></span><span class=\"ff1\"><span class=\"fc0\"> </span></span></div></div><div class=\"c w13b hcd gs6cd\"><div class=\"t m0 x6 h15 y86c ff1 fs6 fc0 sc0 ls0 ws0\">fittings<span class=\"_ _42\"> </span> </div></div><div class=\"c w13c hcd gs6ce\"><div class=\"t m0 x6 h15 y86c ff1 fs6 fc0 sc0 ls0 ws0\">and cellar equipm<span class=\"_ _1\"></span>ent,<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y83b ff1 fs9 fc0 sc0 ls0 ws0\">to a potential increa<span class=\"_ _2\"></span>se to the<span class=\"_ _2\"></span> impairment cha<span class=\"_ _2\"></span>rge made in<span class=\"_ _42\"> </span> </div></div><div class=\"c w13c hcd gs6ce\"><div class=\"t m0 x6 h15 y86d ff1 fs6 fc0 sc0 ls0 ws0\">furniture, IT softwa<span class=\"_ _1\"></span>re<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y83c ff1 fs9 fc0 sc0 ls0 ws0\">the year of \u00a310<span class=\"_ _2\"></span>.6 million to be<span class=\"_ _2\"></span> reviewe<span class=\"_ _2\"></span>d as a result of<span class=\"_ _42\"> </span> </div></div><div class=\"c w13c hcd gs6ce\"><div class=\"t m0 x6 h15 y270 ff1 fs6 fc0 sc0 ls0 ws0\">and IT hardware.<span class=\"_ _42\"> </span><span class=\"_ _1\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y83d ff1 fs9 fc0 sc0 ls0 ws0\">further pubs flagging<span class=\"_ _2\"></span> for impairme<span class=\"_ _2\"></span>nt.<span class=\"_ _42\"> </span> </div></div><div class=\"c w13b hce gs6d0\"><div class=\"t m0 x6 h15 y86f ff1 fs6 fc0 sc0 ls0 ws0\">Assets<span class=\"_ _42\"> </span> </div></div><div class=\"c w13c hce gs6d1\"><div class=\"t m0 x6 h15 y86f ff1 fs6 fc0 sc0 ls0 ws0\">Assets at sites which<span class=\"_ _42\"> </span><span class=\"_ _1\"></span> </div></div><div class=\"c w13d hce gs6d2\"><div class=\"t m0 x6 h15 y86f ff1 fs6 fc0 sc0 ls0 ws0\">Assets are not dep<span class=\"_ _1\"></span>reciated<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y83e ffe fs9 fcc sc0 ls0 ws0\">\u25fc<span class=\"ff1\"> <span class=\"fc0\">An increase in<span class=\"_ _2\"></span> the WACC o<span class=\"_ _2\"></span>f 1% wou<span class=\"_ _2\"></span>ld lead to an<span class=\"_ _42\"> </span></span></span><span class=\"ff1\"><span class=\"fc0\"> </span></span></div></div><div class=\"c w13b hce gs6d0\"><div class=\"t m0 x6 h15 y870 ff1 fs6 fc0 sc0 ls0 ws0\">under<span class=\"_ _42\"> </span> </div></div><div class=\"c w13c hce gs6d1\"><div class=\"t m0 x6 h15 y870 ff1 fs6 fc0 sc0 ls0 ws0\">are not yet trading </div></div><div class=\"c w13d hce gs6d2\"><div class=\"t m0 x6 h15 y870 ff1 fs6 fc0 sc0 ls0 ws0\">until they are re<span class=\"_ _1\"></span>ady for use.<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y83f ff1 fs9 fc0 sc0 ls0 ws0\">additional poten<span class=\"_ _2\"></span>tial impairmen<span class=\"_ _2\"></span>t charg<span class=\"_ _2\"></span>e of \u00a36.4 million <span class=\"_ _2\"></span>to be<span class=\"_ _42\"> </span> </div></div><div class=\"c w13b hce gs6d0\"><div class=\"t m0 x6 h15 y869 ff1 fs6 fc0 sc0 ls0 ws0\">construction<span class=\"_ _1\"></span> </div></div><div class=\"c w13c hce gs6d1\"><div class=\"t m0 x6 h15 y869 ff1 fs6 fc0 sc0 ls0 ws0\">and/or extension<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y20 ff1 fs9 fc0 sc0 ls0 ws0\">reviewed as a resu<span class=\"_ _2\"></span>lt of further pu<span class=\"_ _2\"></span>bs flagging<span class=\"_ _2\"></span> for<span class=\"_ _42\"> </span> </div></div><div class=\"c w13c hce gs6d1\"><div class=\"t m0 x6 h15 y864 ff1 fs6 fc0 sc0 ls0 ws0\">works to existing<span class=\"_ _42\"> </span> </div></div><div class=\"c w13c hce gs6d1\"><div class=\"t m0 x6 h15 y270 ff1 fs6 fc0 sc0 ls0 ws0\">pubs.<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y840 ff1 fs9 fc0 sc0 ls0 ws0\">impairment.<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y841 ff1 fs9 fc0 sc0 ls0 ws0\">Impairment rever<span class=\"_ _2\"></span>sals are mad<span class=\"_ _2\"></span>e if future ca<span class=\"_ _2\"></span>sh flows are<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y872 ff1 fs9 fc0 sc0 ls0 ws0\">Residual values<span class=\"_ _2\"></span> and useful<span class=\"_ _2\"></span> economic lives<span class=\"_ _2\"></span> are reviewe<span class=\"_ _2\"></span>d<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y842 ff1 fs9 fc0 sc0 ls0 ws0\">higher than the<span class=\"_ _2\"></span> carrying value<span class=\"_ _2\"></span> of assets<span class=\"_ _2\"></span> and the previou<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y616 ff1 fs9 fc0 sc0 ls0 ws0\">and adjusted, if app<span class=\"_ _2\"></span>ropriate, at<span class=\"_ _2\"></span> each balan<span class=\"_ _2\"></span>ce sheet da<span class=\"_ _2\"></span>te.<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y843 ff1 fs9 fc0 sc0 ls0 ws0\">impairments made<span class=\"_ _2\"></span>.<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y873 ff1 fs9 fc0 sc0 ls0 ws0\">Profits and lo<span class=\"_ _2\"></span>sses on dispo<span class=\"_ _2\"></span>sal of fixed a<span class=\"_ _2\"></span>ssets refle<span class=\"_ _2\"></span>ct  </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y845 ff1 fs9 fc0 sc0 ls0 ws0\">If a previousl<span class=\"_ _2\"></span>y recognised impa<span class=\"_ _2\"></span>irment charge<span class=\"_ _2\"></span> is rever<span class=\"_ _2\"></span>sed,<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y76f ff1 fs9 fc0 sc0 ls0 ws0\">the difference be<span class=\"_ _2\"></span>tween the<span class=\"_ _2\"></span> net selling price and<span class=\"_ _2\"></span> the<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y846 ff1 fs9 fc0 sc0 ls0 ws0\">the value of the<span class=\"_ _2\"></span> pub will be in<span class=\"_ _2\"></span>creased to <span class=\"_ _2\"></span>the lower of the<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y874 ff1 fs9 fc0 sc0 ls0 ws0\">carrying amount a<span class=\"_ _2\"></span>t the date<span class=\"_ _2\"></span> of disposal. The carrying<span class=\"_ _2\"></span> value<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y875 ff1 fs9 fc0 sc0 ls0 ws0\">of fixed assets i<span class=\"_ _2\"></span>s reviewed annu<span class=\"_ _2\"></span>ally when there i<span class=\"_ _2\"></span>s an<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y847 ff1 fs9 fc0 sc0 ls0 ws0\">book value a<span class=\"_ _2\"></span>s if the asse<span class=\"_ _2\"></span>t had not be<span class=\"_ _2\"></span>en impaired and <span class=\"_ _2\"></span>the<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y848 ff1 fs9 fc0 sc0 ls0 ws0\">future cash flow<span class=\"_ _2\"></span>s which the pu<span class=\"_ _2\"></span>b would ge<span class=\"_ _2\"></span>nerate. </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y876 ff1 fs9 fc0 sc0 ls0 ws0\">indicator of impairmen<span class=\"_ _2\"></span>t. </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h17 y521 ff6 fs9 fc0 sc0 ls0 ws0\">Accounting po<span class=\"_ _2\"></span>licies </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h17 y544 ff6 fs9 fc0 sc0 ls0 ws0\">Assets held for<span class=\"_ _2\"></span> sale<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h17 y849 ff6 fs9 fc0 sc0 ls0 ws0\">Segmental report<span class=\"_ _2\"></span>ing<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y568 ff1 fs9 fc0 sc0 ls0 ws0\">Assets held for <span class=\"_ _2\"></span>sale are va<span class=\"_ _2\"></span>lued at the low<span class=\"_ _2\"></span>er of book value<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y84a ff1 fs9 fc0 sc0 ls0 ws0\">The Company ope<span class=\"_ _2\"></span>rates predo<span class=\"_ _2\"></span>minantly one<span class=\"_ _2\"></span> type of<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y878 ff1 fs9 fc0 sc0 ls0 ws0\">and fair value, les<span class=\"_ _2\"></span>s any cost<span class=\"_ _2\"></span>s of disposal, and ar<span class=\"_ _2\"></span>e no<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y7a3 ff1 fs9 fc0 sc0 ls0 ws0\">longer depre<span class=\"_ _2\"></span>ciated. It is the view o<span class=\"_ _2\"></span>f managemen<span class=\"_ _2\"></span>t that the<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y4b4 ff1 fs9 fc0 sc0 ls0 ws0\">business (pub<span class=\"_ _2\"></span>s) in the United<span class=\"_ _2\"></span> Kingd<span class=\"_ _2\"></span>om and the Republic of<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y84b ff1 fs9 fc0 sc0 ls0 ws0\">Ireland. The Compa<span class=\"_ _2\"></span>ny does not<span class=\"_ _2\"></span> separa<span class=\"_ _2\"></span>tely disclose the<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y35b ff1 fs9 fc0 sc0 ls0 ws0\">Company is no<span class=\"_ _2\"></span>t committed <span class=\"_ _2\"></span>to selling a site un<span class=\"_ _2\"></span>til a contrac<span class=\"_ _2\"></span>t<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y84c ff1 fs9 fc0 sc0 ls0 ws0\">results of the ho<span class=\"_ _2\"></span>tel busine<span class=\"_ _2\"></span>ss or Repu<span class=\"_ _2\"></span>blic of Ireland trading<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y879 ff1 fs9 fc0 sc0 ls0 ws0\">for sale has been<span class=\"_ _2\"></span> exchanged, at<span class=\"_ _2\"></span> which point, the a<span class=\"_ _2\"></span>sset<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y112 ff1 fs9 fc0 sc0 ls0 ws0\">given the size, na<span class=\"_ _2\"></span>ture and le<span class=\"_ _2\"></span>vel of review by<span class=\"_ _2\"></span> the board. </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y87a ff1 fs9 fc0 sc0 ls0 ws0\">value is moved<span class=\"_ _2\"></span> to assets held<span class=\"_ _2\"></span> for sale<span class=\"ls1c\">. </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h17 y84e ff6 fs9 fc0 sc0 ls0 ws0\">Separately discl<span class=\"_ _2\"></span>osed items<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h17 y3b ff6 fs9 fc0 sc0 ls0 ws0\">Inventories<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y84f ff1 fs9 fc0 sc0 ls0 ws0\">The Company pr<span class=\"_ _2\"></span>esents, on the<span class=\"_ _2\"></span> face of the income<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y87c ff1 fs9 fc0 sc0 ls0 ws0\">Inventories are <span class=\"_ _2\"></span>stated at the<span class=\"_ _2\"></span> lower of cos<span class=\"_ _2\"></span>t and net<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y850 ff1 fs9 fc0 sc0 ls0 ws0\">statement, item<span class=\"_ _2\"></span>s of income an<span class=\"_ _2\"></span>d expe<span class=\"_ _2\"></span>nse which, be<span class=\"_ _2\"></span>cause<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y323 ff1 fs9 fc0 sc0 ls0 ws0\">realisable value.<span class=\"_ _2\"></span> Cost is cal<span class=\"_ _2\"></span>culated on a weigh<span class=\"_ _2\"></span>ted average<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y851 ff1 fs9 fc0 sc0 ls0 ws0\">of the nature and <span class=\"_ _2\"></span>magnitude o<span class=\"_ _2\"></span>f the event<span class=\"_ _2\"></span> giving rise <span class=\"_ _2\"></span>to<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y1e2 ff1 fs9 fc0 sc0 ls0 ws0\">basis, with ne<span class=\"_ _2\"></span>t realisable value<span class=\"_ _2\"></span> being the e<span class=\"_ _2\"></span>stimated sell<span class=\"_ _2\"></span>ing<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y852 ff1 fs9 fc0 sc0 ls0 ws0\">them, merit sepa<span class=\"_ _2\"></span>rate presen<span class=\"_ _2\"></span>tation to allow shar<span class=\"_ _2\"></span>eholders to<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y87d ff1 fs9 fc0 sc0 ls0 ws0\">price, less any <span class=\"_ _2\"></span>costs of di<span class=\"_ _2\"></span>sposal.  </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y853 ff1 fs9 fc0 sc0 ls0 ws0\">further understand<span class=\"_ _2\"></span> the element<span class=\"_ _2\"></span>s of finan<span class=\"_ _2\"></span>cial performan<span class=\"_ _2\"></span>ce<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y3c5 ff1 fs9 fc0 sc0 ls0 ws0\">in the year. Thi<span class=\"_ _2\"></span>s helps to compare <span class=\"_ _2\"></span>with previou<span class=\"_ _2\"></span>s years and<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y87f ff1 fs9 fc0 sc0 ls0 ws0\">Provisions are mad<span class=\"_ _2\"></span>e for obsolete<span class=\"_ _2\"></span>, slow-moving or<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y854 ff1 fs9 fc0 sc0 ls0 ws0\">to further assess<span class=\"_ _2\"></span> trends in financ<span class=\"_ _2\"></span>ial perfor<span class=\"_ _2\"></span>mance.  </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y401 ff1 fs9 fc0 sc0 ls0 ws0\">damaged inven<span class=\"_ _2\"></span>tory, where app<span class=\"_ _2\"></span>ropriate. Bar<span class=\"_ _2\"></span> and food<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y880 ff1 fs9 fc0 sc0 ls0 ws0\">inventory is re<span class=\"_ _2\"></span>cognised as an<span class=\"_ _2\"></span> expense when<span class=\"_ _2\"></span> sold.  </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y856 ff1 fs9 fc0 sc0 ls0 ws0\">Impairment char<span class=\"_ _2\"></span>ges, rever<span class=\"_ _2\"></span>sals of fixed a<span class=\"_ _2\"></span>ssets and fair<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y11f ff1 fs9 fc0 sc0 ls0 ws0\">value movements<span class=\"_ _2\"></span> in interest-rate <span class=\"_ _2\"></span>swaps and prop<span class=\"_ _2\"></span>erty<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h17 y881 ff6 fs9 fc0 sc0 ls0 ws0\">Provisions<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y857 ff1 fs9 fc0 sc0 ls0 ws0\">gains and losses ar<span class=\"_ _2\"></span>e reported a<span class=\"_ _2\"></span>s separately di<span class=\"_ _2\"></span>sclosed<span class=\"ls1c\">,<span class=\"_ _42\"> </span></span><span class=\"ls1c\"> </span></div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y882 ff1 fs9 fc0 sc0 ls0 ws0\">Provisions are recog<span class=\"_ _2\"></span>nised when<span class=\"_ _2\"></span> the Co<span class=\"_ _2\"></span>mpany has  </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 yd2 ff1 fs9 fc0 sc0 ls0 ws0\">regardless of <span class=\"_ _2\"></span>magnitude, to<span class=\"_ _2\"></span> provide con<span class=\"_ _2\"></span>sistency of<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y2b9 ff1 fs9 fc0 sc0 ls0 ws0\">a present legal or <span class=\"_ _2\"></span>constructi<span class=\"_ _2\"></span>ve obligation as<span class=\"_ _2\"></span> a result of <span class=\"ls2\">a<span class=\"_ _42\"> </span></span><span class=\"ls2\"> </span></div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y252 ff1 fs9 fc0 sc0 ls0 ws0\">treatment with pr<span class=\"_ _2\"></span>evious year<span class=\"_ _2\"></span>s and a further under<span class=\"_ _2\"></span>standing<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y122 ff1 fs9 fc0 sc0 ls0 ws0\">past event and i<span class=\"_ _2\"></span>t is proba<span class=\"_ _2\"></span>ble that an<span class=\"_ _2\"></span> outflow of resour<span class=\"_ _2\"></span>ces<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y883 ff1 fs9 fc0 sc0 ls0 ws0\">will be required <span class=\"_ _2\"></span>to settle the ob<span class=\"_ _2\"></span>ligation and a<span class=\"_ _2\"></span> reliable<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y858 ff7 fs9 fc0 sc0 ls0 ws0\">for the financial <span class=\"_ _2\"></span>statement\u2019s user<span class=\"_ _2\"></span>s.<span class=\"ff1\"> </span><span class=\"ff1\"> </span></div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y1d2 ff1 fs9 fc0 sc0 ls0 ws0\">estimate can be<span class=\"_ _2\"></span> made of that <span class=\"ff7\">ob<span class=\"_ _2\"></span>ligation\u2019s amoun<span class=\"_ _2\"></span>t. </span><span class=\"ff7\"><span class=\"ff1\"> </span></span></div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h17 y859 ff6 fs9 fc0 sc0 ls0 ws0\">Fixed assets<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y85a ff1 fs9 fc0 sc0 ls0 ws0\">Fixed assets in<span class=\"_ _2\"></span>clude propert<span class=\"_ _2\"></span>y, plant and eq<span class=\"_ _2\"></span>uipment,<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h17 y885 ff6 fs9 fc0 sc0 ls0 ws0\">Revenue recogn<span class=\"_ _2\"></span>ition<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y85b ff1 fs9 fc0 sc0 ls0 ws0\">intangible asse<span class=\"_ _2\"></span>ts and investmen<span class=\"_ _2\"></span>t prop<span class=\"_ _2\"></span>erties. These are all<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y315 ff1 fs9 fc0 sc0 ls0 ws0\">Revenue is recogni<span class=\"_ _2\"></span>sed when bar<span class=\"_ _2\"></span> and food pr<span class=\"_ _2\"></span>oducts  </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y85c ff1 fs9 fc0 sc0 ls0 ws0\">stated at cost, <span class=\"_ _2\"></span>less accumulated<span class=\"_ _2\"></span> de<span class=\"_ _2\"></span>preciation and<span class=\"_ _2\"></span> any<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y886 ff1 fs9 fc0 sc0 ls0 ws0\">are served to cu<span class=\"_ _2\"></span>stomers, af<span class=\"_ _2\"></span>ter ded<span class=\"_ _2\"></span>ucting discount<span class=\"_ _2\"></span>s and<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y85d ff1 fs9 fc0 sc0 ls0 ws0\">impairment in value.<span class=\"_ _2\"></span>  </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y887 ff1 fs9 fc0 sc0 ls0 ws0\">sales-based taxe<span class=\"_ _2\"></span>s.  </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y85f ff1 fs9 fc0 sc0 ls0 ws0\">Cost of asset<span class=\"_ _2\"></span>s includes acqu<span class=\"_ _2\"></span>isition co<span class=\"_ _2\"></span>sts, as well<span class=\"_ _2\"></span> as other<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y888 ff1 fs9 fc0 sc0 ls0 ws0\">Slot/fruit machine <span class=\"_ _2\"></span>sales are re<span class=\"_ _2\"></span>cogn<span class=\"_ _2\"></span>ised as the net<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y737 ff1 fs9 fc0 sc0 ls0 ws0\">directly attributable<span class=\"_ _2\"></span> costs in bring<span class=\"_ _2\"></span>ing the a<span class=\"_ _2\"></span>sset into use.<span class=\"_ _2\"></span>  </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y889 ff1 fs9 fc0 sc0 ls0 ws0\">proceeds taken<span class=\"_ _2\"></span> from the ma<span class=\"_ _2\"></span>chines, after ded<span class=\"_ _2\"></span>ucting ga<span class=\"_ _2\"></span>ming<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y288 ff1 fs9 fc0 sc0 ls0 ws0\">duty.<span class=\"_ _42\"> </span> </div></div><div class=\"c w13 h2e gs11a\"><div class=\"t m0 x29 h2 y96 ff6 fs9 fc0 sc0 ls2 ws0\">44<span class=\"ff1 fs0 ls0\"> </span></div></div><div class=\"c w14 h2e gs11f\"><div class=\"t m0 x13 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">ANNUAL REPORT<span class=\"_ _2\"></span> AND FINAN<span class=\"_ _2\"></span>CIAL STATE<span class=\"_ _2\"></span>MENTS 2025<span class=\"_ _2\"></span><span class=\"ff6\"> </span></div></div><div class=\"c w15 h2e gs120\"><div class=\"t m0 x35 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">J D WETHERS<span class=\"_ _2\"></span>POON PLC </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h9 y94 ff5 fs0 fc0 sc0 ls0 ws0\">fdfdfds </div></div><div class=\"c w2 h65 gs6c3\"><div class=\"t m0 x91 h5e y3c8 ff8 fsd fc0 sc0 ls0 ws0\">ACCOUNTIN<span class=\"_ _2\"></span>G POLICI<span class=\"_ _2\"></span>ES </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y88c ff1 fs9 fc0 sc0 ls0 ws0\">Revenue from ho<span class=\"_ _2\"></span>tel rooms i<span class=\"_ _2\"></span>s recognised whe<span class=\"_ _2\"></span>n rooms are<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 hca y8af ff3 fs9 fc0 sc0 ls0 ws0\">Lessor accoun<span class=\"_ _2\"></span>ting<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y88d ff1 fs9 fc0 sc0 ls0 ws0\">occupied and ser<span class=\"_ _2\"></span>vices provided<span class=\"_ _2\"></span>, after deduction o<span class=\"_ _2\"></span>f<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 yea ff1 fs9 fc0 sc0 ls0 ws0\">Leases, where the<span class=\"_ _2\"></span> lessor reta<span class=\"_ _2\"></span>ins substantia<span class=\"_ _2\"></span>lly all of the<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y88e ff1 fs9 fc0 sc0 ls0 ws0\">discounts and <span class=\"_ _2\"></span>sales-based taxe<span class=\"_ _2\"></span>s.<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y8b1 ff7 fs9 fc0 sc0 ls0 ws0\">asset\u2019s risks and<span class=\"_ _2\"></span> benefits of own<span class=\"_ _2\"></span>ership,<span class=\"_ _2\"></span> are classified a<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y8b2 ff1 fs9 fc0 sc0 ls0 ws0\">operating lease<span class=\"_ _2\"></span>s. If the opera<span class=\"_ _2\"></span>ting lea<span class=\"_ _2\"></span>se is subject to <span class=\"_ _2\"></span>fixed<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y890 ff1 fs9 fc0 sc0 ls0 ws0\">The Company ope<span class=\"_ _2\"></span>rates a gift<span class=\"_ _2\"></span> card scheme<span class=\"_ _2\"></span> <span class=\"ff7\">\u2013</span> revenue from<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y5 ff1 fs9 fc0 sc0 ls0 ws0\">uplifts over the<span class=\"_ _2\"></span> term of the<span class=\"_ _2\"></span> lease, ren<span class=\"_ _2\"></span>tal payments are<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y891 ff1 fs9 fc0 sc0 ls0 ws0\">these cards i<span class=\"_ _2\"></span>s deferred un<span class=\"_ _2\"></span>til the car<span class=\"_ _2\"></span>d is redeemed in pub<span class=\"_ _2\"></span>s.<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y8b3 ff1 fs9 fc0 sc0 ls0 ws0\">charged to the in<span class=\"_ _2\"></span>come state<span class=\"_ _2\"></span>ment on a straigh<span class=\"_ _2\"></span>t-line basis,<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y8b4 ff1 fs9 fc0 sc0 ls0 ws0\">over the period<span class=\"_ _2\"></span> of the lease, in<span class=\"_ _2\"></span> line with adop<span class=\"_ _2\"></span>ted<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y893 ff1 fs9 fc0 sc0 ls0 ws0\">Except for hotel re<span class=\"_ _2\"></span>venue, whi<span class=\"_ _2\"></span>ch is g<span class=\"_ _2\"></span>enerally received<span class=\"_ _2\"></span> in<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y70e ff1 fs9 fc0 sc0 ls0 ws0\">accounting standa<span class=\"_ _2\"></span>rds. If the oper<span class=\"_ _2\"></span>ating lea<span class=\"_ _2\"></span>se is subje<span class=\"_ _2\"></span>ct to<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y534 ff1 fs9 fc0 sc0 ls0 ws0\">advance of oc<span class=\"_ _2\"></span>cupation, all<span class=\"_ _2\"></span> other payment<span class=\"_ _2\"></span>s for good<span class=\"_ _2\"></span>s and<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y8b5 ff1 fs9 fc0 sc0 ls2 ws0\">open<span class=\"ls0\">-market rents, ren<span class=\"_ _2\"></span>tal payment<span class=\"_ _2\"></span>s are charged<span class=\"_ _2\"></span> at the<span class=\"_ _42\"> </span></span><span class=\"ls0\"> </span></div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y341 ff1 fs9 fc0 sc0 ls0 ws0\">services are rece<span class=\"_ _2\"></span>ived at the po<span class=\"_ _2\"></span>int of sale.The<span class=\"_ _2\"></span>re are no<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y8b6 ff1 fs9 fc0 sc0 ls0 ws0\">prevailing rate<span class=\"_ _2\"></span>s.<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y2ca ff1 fs9 fc0 sc0 ls0 ws0\">significant judgemen<span class=\"_ _2\"></span>ts or e<span class=\"_ _2\"></span>stimations made<span class=\"_ _2\"></span> in calculating<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y837 ff1 fs9 fc0 sc0 ls0 ws0\">and recognising<span class=\"_ _2\"></span> revenue. Re<span class=\"_ _2\"></span>venue is not material<span class=\"_ _2\"></span>ly<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y8b8 ff1 fs9 fc0 sc0 ls0 ws0\">Leases where the<span class=\"_ _2\"></span> lessor tran<span class=\"_ _2\"></span>sfers subs<span class=\"_ _2\"></span>tantially all of <span class=\"_ _2\"></span>the<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y838 ff1 fs9 fc0 sc0 ls0 ws0\">accrued or defer<span class=\"_ _2\"></span>red between<span class=\"_ _2\"></span> one accounting period<span class=\"_ _2\"></span> and<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y59c ff7 fs9 fc0 sc0 ls0 ws0\">asset\u2019s risks and<span class=\"_ _2\"></span> benefits of own<span class=\"_ _2\"></span>ership are<span class=\"_ _2\"></span> classified<span class=\"_ _2\"></span> as<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y839 ff1 fs9 fc0 sc0 ls0 ws0\">the next. </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y5c9 ff1 fs9 fc0 sc0 ls0 ws0\">lease assets. This<span class=\"_ _2\"></span> occur<span class=\"_ _2\"></span>s when the Compan<span class=\"_ _2\"></span>y sublets a<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y8b9 ff1 fs9 fc0 sc0 ls0 ws0\">leasehold site. <span class=\"_ _2\"></span>The lease a<span class=\"_ _2\"></span>sset is measure<span class=\"_ _2\"></span>d initially at <span class=\"_ _2\"></span>the<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h17 y83b ff6 fs9 fc0 sc0 ls0 ws0\">Government grants<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y8ba ff1 fs9 fc0 sc0 ls0 ws0\">present value o<span class=\"_ _2\"></span>f lease receipt<span class=\"_ _2\"></span>s, discounted<span class=\"_ _2\"></span> at the<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y83c ff1 fs9 fc0 sc0 ls0 ws0\">Monetary and non-<span class=\"_ _2\"></span>monetary resou<span class=\"_ _2\"></span>rces trans<span class=\"_ _2\"></span>ferred to the<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y8bb ff7 fs9 fc0 sc0 ls0 ws0\">Company\u2019s in<span class=\"_ _2\"></span>cremental borr<span class=\"_ _2\"></span>owing rate. The<span class=\"_ _2\"></span> lease asse<span class=\"_ _2\"></span>ts<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y83d ff1 fs9 fc0 sc0 ls0 ws0\">Company by go<span class=\"_ _2\"></span>vernment, go<span class=\"_ _2\"></span>vernment agen<span class=\"_ _2\"></span>cies or sim<span class=\"_ _2\"></span>ilar<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y8bc ff1 fs9 fc0 sc0 ls0 ws0\">are presented a<span class=\"_ _2\"></span>s a separate<span class=\"_ _2\"></span> line in the balan<span class=\"_ _2\"></span>ce sheet.<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y83e ff1 fs9 fc0 sc0 ls0 ws0\">bodies are re<span class=\"_ _2\"></span>cognised at fair <span class=\"_ _2\"></span>value, when<span class=\"_ _2\"></span> the Company<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y83f ff1 fs9 fc0 sc0 ls0 ws0\">receives the gra<span class=\"_ _2\"></span>nt. Grants wi<span class=\"_ _2\"></span>ll be recognised<span class=\"_ _2\"></span> net in the<span class=\"_ _2\"></span>  </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 hca y51a ff3 fs9 fc0 sc0 ls0 ws0\">Modifications<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y20 ff1 fs9 fc0 sc0 ls0 ws0\">income statemen<span class=\"_ _2\"></span>t, on a systema<span class=\"_ _2\"></span>tic basis, o<span class=\"_ _2\"></span>ver the <span class=\"_ _2\"></span>same<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 yb8 ff1 fs9 fc0 sc0 ls0 ws0\">When the Compan<span class=\"_ _2\"></span>y agrees to<span class=\"_ _2\"></span> a ter<span class=\"_ _2\"></span>m extension or there is<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y840 ff1 fs9 fc0 sc0 ls0 ws0\">period during<span class=\"_ _2\"></span> which the expen<span class=\"_ _2\"></span>ses, for whi<span class=\"_ _2\"></span>ch the grant wa<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y8bd ff1 fs9 fc0 sc0 ls0 ws0\">a change <span class=\"ls1f\">in</span> con<span class=\"_ _2\"></span>sideration which<span class=\"_ _2\"></span> is not part of the<span class=\"_ _2\"></span> original<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y6b9 ff1 fs9 fc0 sc0 ls0 ws0\">intended to co<span class=\"_ _2\"></span>mpensate, are re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nised.  </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y8be ff1 fs9 fc0 sc0 ls0 ws0\">terms of the lease<span class=\"_ _2\"></span>, the lease liabi<span class=\"_ _2\"></span>lity or as<span class=\"_ _2\"></span>set will be<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y8bf ff1 fs9 fc0 sc0 ls0 ws0\">remeasured on <span class=\"_ _2\"></span>that date; the re<span class=\"_ _2\"></span>sulting in<span class=\"_ _2\"></span>crease or<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h17 y842 ff6 fs9 fc0 sc0 ls0 ws0\">Leases<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y1b0 ff1 fs9 fc0 sc0 ls0 ws0\">decrease to the<span class=\"_ _2\"></span> asset or liab<span class=\"_ _2\"></span>ility will be a<span class=\"_ _2\"></span>ccounted for<span class=\"_ _2\"></span> with<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y843 ff1 fs9 fc0 sc0 ls0 ws0\">The Company has<span class=\"_ _2\"></span> leases for pr<span class=\"_ _2\"></span>oper<span class=\"_ _2\"></span>ties across the U<span class=\"_ _2\"></span>K and<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y37f ff1 fs9 fc0 sc0 ls0 ws0\">an offsetting adju<span class=\"_ _2\"></span>stment to the righ<span class=\"_ _2\"></span>t-<span class=\"ls2\">of</span>-use asset<span class=\"_ _2\"></span>.  </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y844 ff1 fs9 fc0 sc0 ls0 ws0\">the Republic of<span class=\"_ _2\"></span> Ireland. There ar<span class=\"_ _2\"></span>e no other ma<span class=\"_ _2\"></span>terial leases<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y845 ff1 fs9 fc0 sc0 ls0 ws0\">recognised under o<span class=\"_ _2\"></span>ther IFRS 16<span class=\"_ _2\"></span> categor<span class=\"_ _2\"></span>ies.<span class=\"_ _42\"> </span><span class=\"ff6\"> </span></div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y481 ff1 fs9 fc0 sc0 ls0 ws0\">Modifications <span class=\"ls2\">are</span> co<span class=\"_ _2\"></span>mpleted at the<span class=\"_ _2\"></span> new incre<span class=\"_ _2\"></span>mental<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y8c1 ff1 fs9 fc0 sc0 ls0 ws0\">borrowing<span class=\"_ _2\"></span> rate. Any adjustment<span class=\"_ _2\"></span> which reduce<span class=\"_ _2\"></span>s the righ<span class=\"_ _2\"></span>t-<span class=\"ls2\">of</span>-<span class=\"_ _42\"> </span></div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 hca y894 ff3 fs9 fc0 sc0 ls0 ws0\">Lessee accounting<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y582 ff1 fs9 fc0 sc0 ls0 ws0\">use asset below <span class=\"_ _2\"></span>zero will be <span class=\"_ _2\"></span>credited to the<span class=\"_ _2\"></span> income<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y6f1 ff1 fs9 fc0 sc0 ls0 ws0\">On completion<span class=\"_ _2\"></span> of a contrac<span class=\"_ _2\"></span>t (the po<span class=\"_ _2\"></span>int at which a contra<span class=\"_ _2\"></span>ct<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y8c2 ff1 fs9 fc0 sc0 ls0 ws0\">statement.  </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y6b ff1 fs9 fc0 sc0 ls0 ws0\">becomes legally b<span class=\"_ _2\"></span>inding), the C<span class=\"_ _2\"></span>ompany asse<span class=\"_ _2\"></span>sses whe<span class=\"_ _2\"></span>ther<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y895 ff1 fs9 fc0 sc0 ls0 ws0\">the contract is or<span class=\"_ _2\"></span> contains a lea<span class=\"_ _2\"></span>se. A lease<span class=\"_ _2\"></span> is presen<span class=\"_ _2\"></span>t<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 hca y6c ff3 fs9 fc0 sc0 ls0 ws0\">Termination and<span class=\"_ _2\"></span> break of lea<span class=\"_ _2\"></span>ses<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y896 ff1 fs9 fc0 sc0 ls0 ws0\">where the con<span class=\"_ _2\"></span>tract conve<span class=\"_ _2\"></span>ys, over a per<span class=\"_ _2\"></span>iod of time, the righ<span class=\"_ _2\"></span>t<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y8c3 ff1 fs9 fc0 sc0 ls0 ws0\">Where the Compan<span class=\"_ _2\"></span>y notifie<span class=\"_ _2\"></span>s the landlor<span class=\"_ _2\"></span>d to purchase <span class=\"_ _2\"></span>the<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y897 ff1 fs9 fc0 sc0 ls0 ws0\">to control the u<span class=\"_ _2\"></span>se of an identified<span class=\"_ _2\"></span> asset in<span class=\"_ _2\"></span> exchange for<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y8c4 ff1 fs9 fc0 sc0 ls0 ws0\">freehold of a lea<span class=\"_ _2\"></span>sehold site<span class=\"_ _2\"></span>, the lease i<span class=\"_ _2\"></span>s derecognised at a<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y898 ff1 fs9 fc0 sc0 ls0 ws0\">consideration.<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y8c5 ff1 fs9 fc0 sc0 ls0 ws0\">nil gain/nil loss. Where<span class=\"_ _2\"></span> the Compa<span class=\"_ _2\"></span>ny notifies <span class=\"_ _2\"></span>the landlord<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y586 ff1 fs9 fc0 sc0 ls0 ws0\">of the intention <span class=\"_ _2\"></span>to terminate<span class=\"_ _2\"></span> (break)<span class=\"_ _2\"></span> a lease early, <span class=\"_ _2\"></span>the lease<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y89a ff1 fs9 fc0 sc0 ls0 ws0\">Where a lease<span class=\"_ _2\"></span> is identified<span class=\"_ _2\"></span>, the Compa<span class=\"_ _2\"></span>ny recognise<span class=\"_ _2\"></span>s a<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y8c6 ff1 fs9 fc0 sc0 ls0 ws0\">is remeasured.<span class=\"_ _2\"></span>  </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y89b ff1 fs9 fc0 sc0 ls0 ws0\">right-<span class=\"ls2\">of</span>-use asset and<span class=\"_ _2\"></span> a corre<span class=\"_ _2\"></span>sponding lea<span class=\"_ _2\"></span>se liability.<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y89c ff1 fs9 fc0 sc0 ls0 ws0\">Lease assets ar<span class=\"_ _2\"></span>e presented<span class=\"_ _2\"></span> as a sep<span class=\"_ _2\"></span>arate line in the<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h17 y8c8 ff6 fs9 fc0 sc0 ls0 ws0\">Borrowing costs<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y89d ff1 fs9 fc0 sc0 ls0 ws0\">balance sheet. Le<span class=\"_ _2\"></span>ases with <span class=\"_ _2\"></span>terms of unde<span class=\"_ _2\"></span>r one year ar<span class=\"_ _2\"></span>e<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y8c9 ff1 fs9 fc0 sc0 ls0 ws0\">These are recog<span class=\"_ _2\"></span>nised as an e<span class=\"_ _2\"></span>xpense in the per<span class=\"_ _2\"></span>iod in whi<span class=\"_ _2\"></span>ch<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y6c5 ff1 fs9 fc0 sc0 ls0 ws0\">not capitalised.<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y8ca ff1 fs9 fc0 sc0 ls0 ws0\">they are incurred<span class=\"_ _2\"></span>, unless the re<span class=\"_ _2\"></span>quiremen<span class=\"_ _2\"></span>ts by the adop<span class=\"_ _2\"></span>ted<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y8cb ff1 fs9 fc0 sc0 ls0 ws0\">accounting standa<span class=\"_ _2\"></span>rds for the <span class=\"_ _2\"></span>capitalisation of<span class=\"_ _2\"></span> borrowing<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y89e ff1 fs9 fc0 sc0 ls0 ws0\">The lease liabilit<span class=\"_ _2\"></span>y is measured <span class=\"_ _2\"></span>initially at the<span class=\"_ _2\"></span> present value<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y363 ff1 fs9 fc0 sc0 ls0 ws0\">costs relating to<span class=\"_ _2\"></span> assets are met<span class=\"_ _2\"></span>. Fo<span class=\"_ _2\"></span>r the purpose<span class=\"_ _2\"></span> of cash<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y89f ff1 fs9 fc0 sc0 ls0 ws0\">of lease payment<span class=\"_ _2\"></span>s over the ter<span class=\"_ _2\"></span>m of the<span class=\"_ _2\"></span> lease which is<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y8cc ff1 fs9 fc0 sc0 ls0 ws0\">flow reporting, intere<span class=\"_ _2\"></span>st paid and re<span class=\"_ _2\"></span>ceived i<span class=\"_ _2\"></span>s considered  </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y2ed ff1 fs9 fc0 sc0 ls0 ws0\">determined a<span class=\"_ _2\"></span>s the end of the<span class=\"_ _2\"></span> lease, unless the Co<span class=\"_ _2\"></span>mpany is<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y8cd ff1 fs9 fc0 sc0 ls0 ws0\">to be operating<span class=\"_ _2\"></span> cash flows. </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 ycd ff1 fs9 fc0 sc0 ls0 ws0\">reasonably certain<span class=\"_ _2\"></span> that a brea<span class=\"_ _2\"></span>k clau<span class=\"_ _2\"></span>se or purchase op<span class=\"_ _2\"></span>tion<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y367 ff1 fs9 fc0 sc0 ls0 ws0\">will be exercised. The<span class=\"_ _2\"></span>se payment<span class=\"_ _2\"></span>s are discoun<span class=\"_ _2\"></span>ted at the<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h17 y8cf ff6 fs9 fc0 sc0 ls0 ws0\">T<span class=\"ls2\">ax</span>ation<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y5b5 ff7 fs9 fc0 sc0 ls0 ws0\">Company\u2019s in<span class=\"_ _2\"></span>cremental borr<span class=\"_ _2\"></span>owing rate. For<span class=\"_ _2\"></span> sites at whi<span class=\"_ _2\"></span>ch<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y11d ff1 fs9 fc0 sc0 ls0 ws0\">Current tax asset<span class=\"_ _2\"></span>s and liabili<span class=\"_ _2\"></span>ties are measur<span class=\"_ _2\"></span>ed at the<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y8a0 ff1 fs9 fc0 sc0 ls0 ws0\">rent is payable as<span class=\"_ _2\"></span> a percentag<span class=\"_ _2\"></span>e of re<span class=\"_ _2\"></span>venue, the lea<span class=\"_ _2\"></span>se<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y751 ff1 fs9 fc0 sc0 ls0 ws0\">amount expected<span class=\"_ _2\"></span> to be re<span class=\"_ _2\"></span>covered from,<span class=\"_ _2\"></span> or paid to, the<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y8a1 ff1 fs9 fc0 sc0 ls0 ws0\">liability is mea<span class=\"_ _2\"></span>sured at the pre<span class=\"_ _2\"></span>sent value<span class=\"_ _2\"></span> of the<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y8d0 ff1 fs9 fc0 sc0 ls0 ws0\">taxation authori<span class=\"_ _2\"></span>ties, based on <span class=\"_ _2\"></span>tax ra<span class=\"_ _2\"></span>tes and laws which<span class=\"_ _2\"></span> are<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y8a2 ff1 fs9 fc0 sc0 ls0 ws0\">unavoidable minimum<span class=\"_ _2\"></span> guarantee<span class=\"_ _2\"></span> payments<span class=\"_ _2\"></span> over the term<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y8d1 ff1 fs9 fc0 sc0 ls0 ws0\">enacted or sub<span class=\"_ _2\"></span>stantively ena<span class=\"_ _2\"></span>cted b<span class=\"_ _2\"></span>y the balance shee<span class=\"_ _2\"></span>t<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y278 ff1 fs9 fc0 sc0 ls0 ws0\">of the lease, while<span class=\"_ _2\"></span> any amount<span class=\"_ _2\"></span>s above this mini<span class=\"_ _2\"></span>mum<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y8d2 ff1 fs9 fc0 sc0 ls0 ws0\">date.  </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y8a3 ff1 fs9 fc0 sc0 ls0 ws0\">amount will be e<span class=\"_ _2\"></span>xpensed to<span class=\"_ _2\"></span> the income state<span class=\"_ _2\"></span>ment.<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y8d4 ff1 fs9 fc0 sc0 ls0 ws0\">Deferred tax is re<span class=\"_ _2\"></span>cognised on<span class=\"_ _2\"></span> all tempo<span class=\"_ _2\"></span>rary difference<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 hca y8a5 ff3 fs9 fc0 sc0 ls0 ws0\">Right-<span class=\"ls2\">of</span>-use asset  </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y165 ff1 fs9 fc0 sc0 ls0 ws0\">arising between <span class=\"_ _2\"></span>the tax base<span class=\"_ _2\"></span>s of assets an<span class=\"_ _2\"></span>d liabilities<span class=\"_ _2\"></span> and<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y8a6 ff1 fs9 fc0 sc0 ls0 ws0\">The right-<span class=\"ls2\">of</span>-use asse<span class=\"_ _2\"></span>t compri<span class=\"_ _2\"></span>ses the initial mea<span class=\"_ _2\"></span>surement<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y8d5 ff1 fs9 fc0 sc0 ls0 ws0\">their carrying a<span class=\"_ _2\"></span>mounts in the <span class=\"_ _2\"></span>financial s<span class=\"_ _2\"></span>tatements, with <span class=\"_ _2\"></span>the<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y8a7 ff1 fs9 fc0 sc0 ls0 ws0\">of the corresponding<span class=\"_ _2\"></span> lease<span class=\"_ _2\"></span> liability, any initia<span class=\"_ _2\"></span>l direct co<span class=\"_ _2\"></span>sts<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y8d6 ff1 fs9 fc0 sc0 ls0 ws0\">following excep<span class=\"_ _2\"></span>tions:<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y8a8 ff1 fs9 fc0 sc0 ls0 ws0\">and the cost o<span class=\"_ _2\"></span>f any obliga<span class=\"_ _2\"></span>tion to restore <span class=\"_ _2\"></span>the site at<span class=\"_ _2\"></span> the end<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y8a9 ff1 fs9 fc0 sc0 ls0 ws0\">of the lease. It i<span class=\"_ _2\"></span>s subsequently<span class=\"_ _2\"></span> measured<span class=\"_ _2\"></span> at cost less<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y8d8 ffe fs9 fcc sc0 ls0 ws0\">\u25fc<span class=\"ff1 fcd\"> <span class=\"fc0\">Where the tempor<span class=\"_ _2\"></span>ary differe<span class=\"_ _2\"></span>nce arise<span class=\"_ _2\"></span>s from an </span></span><span class=\"ff1 fcd\"><span class=\"fc0\"> </span></span></div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y283 ff1 fs9 fc0 sc0 ls0 ws0\">accumulated depre<span class=\"_ _2\"></span>ciation and i<span class=\"_ _2\"></span>mpairment los<span class=\"_ _2\"></span>ses. Right-<span class=\"ls27\">of</span>-<span class=\"_ _42\"> </span></div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y129 ff1 fs9 fc0 sc0 ls0 ws0\">asset or liabili<span class=\"_ _2\"></span>ty in a transa<span class=\"_ _2\"></span>ction which,<span class=\"_ _2\"></span> at the time of<span class=\"_ _2\"></span> the<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y8aa ff1 fs9 fc0 sc0 ls0 ws0\">use assets are<span class=\"_ _2\"></span> depreciated<span class=\"_ _2\"></span> over the term<span class=\"_ _2\"></span> of the lea<span class=\"_ _2\"></span>se.  </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y8d9 ff1 fs9 fc0 sc0 ls0 ws0\">transaction, affec<span class=\"_ _2\"></span>ts neither<span class=\"_ _2\"></span> accounting no<span class=\"_ _2\"></span>r taxable<span class=\"_ _2\"></span> profit or<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y1d7 ff1 fs9 fc0 sc0 ls0 ws0\">loss.<span class=\"_ _42\"> </span> </div></div><div class=\"c w16 h2e gs11a\"><div class=\"t m0 x6 h2 y96 ff1 fs9 fc0 sc0 ls0 ws0\">J D WETHERS<span class=\"_ _2\"></span>POON PLC <span class=\"fs0\"> </span></div></div><div class=\"c w17 h2e gs11b\"><div class=\"t m0 x13 h2 y96 ff1 fs9 fc0 sc0 ls0 ws0\">ANNUAL REPORT<span class=\"_ _2\"></span> AND FIN<span class=\"_ _2\"></span>ANCIAL STA<span class=\"_ _2\"></span>TEMENTS 2025<span class=\"_ _2\"></span><span class=\"fs0\"> </span></div></div><div class=\"c wb h2e gs11c\"><div class=\"t m0 x1c h2 y96 ff6 fs9 fc0 sc0 ls2 ws0\">45<span class=\"ff1 fs0 ls0\"> </span></div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h9 y94 ff5 fs0 fc0 sc0 ls0 ws0\">fdfdfds </div></div><div class=\"c w2 h65 gs6c3\"><div class=\"t m0 x5c h5e y3c8 ff8 fsd fc0 sc0 ls0 ws0\">ACCOUNTIN<span class=\"_ _2\"></span>G POLICI<span class=\"_ _2\"></span>ES </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 ye9 ffe fs9 fcc sc0 ls0 ws0\">\u25fc<span class=\"ff1 fc0\"> Deferred ta<span class=\"_ _2\"></span>x assets are re<span class=\"_ _2\"></span>cognised<span class=\"_ _2\"></span> only to the<span class=\"_ _2\"></span> extent<span class=\"_ _42\"> </span></span><span class=\"ff1 fc0\"> </span></div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 hca y3e1 ff3 fs9 fc0 sc0 ls0 ws0\">Financial liabilitie<span class=\"_ _2\"></span>s  </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y8dd ff1 fs9 fc0 sc0 ls0 ws0\">that it is proba<span class=\"_ _2\"></span>ble that taxable pr<span class=\"_ _2\"></span>ofit will<span class=\"_ _2\"></span> be available<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y832 ff1 fs9 fc0 sc0 ls0 ws0\">The Company clas<span class=\"_ _2\"></span>sifies its finan<span class=\"_ _2\"></span>cial liabilitie<span class=\"_ _2\"></span>s as other<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y8de ff1 fs9 fc0 sc0 ls0 ws0\">against which<span class=\"_ _2\"></span> the deductible<span class=\"_ _2\"></span> tempo<span class=\"_ _2\"></span>rary differences,<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y833 ff1 fs9 fc0 sc0 ls0 ws0\">financial liabilitie<span class=\"_ _2\"></span>s. These are <span class=\"_ _2\"></span>measured at<span class=\"_ _2\"></span> fair value on<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y8df ff1 fs9 fc0 sc0 ls0 ws0\">carried-forwar<span class=\"_ _2\"></span>d tax credits or ta<span class=\"_ _2\"></span>x losse<span class=\"_ _2\"></span>s can be utilised<span class=\"_ _2\"></span>.<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y834 ff1 fs9 fc0 sc0 ls0 ws0\">initial recognition<span class=\"_ _2\"></span> and subsequen<span class=\"_ _2\"></span>tly mea<span class=\"_ _2\"></span>sured at amor<span class=\"_ _2\"></span>tised<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y33c ff1 fs9 fc0 sc0 ls0 ws0\">cost, using the<span class=\"_ _2\"></span> effective-interest<span class=\"_ _2\"></span> method. </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y8e0 ff1 fs9 fc0 sc0 ls0 ws0\">Deferred tax as<span class=\"_ _2\"></span>sets and liabili<span class=\"_ _2\"></span>ties are<span class=\"_ _2\"></span> measured at the<span class=\"_ _2\"></span> tax<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y8e1 ff1 fs9 fc0 sc0 ls0 ws0\">rates which are e<span class=\"_ _2\"></span>xpected to ap<span class=\"_ _2\"></span>ply whe<span class=\"_ _2\"></span>n the related as<span class=\"_ _2\"></span>set<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h17 y836 ff6 fs9 fc0 sc0 ls0 ws0\">Bank loans and<span class=\"_ _2\"></span> borrowings<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y8e2 ff1 fs9 fc0 sc0 ls0 ws0\">is realised or<span class=\"_ _2\"></span> liability settled, ba<span class=\"_ _2\"></span>sed on<span class=\"_ _2\"></span> tax rates and<span class=\"_ _2\"></span> laws<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y41a ff1 fs9 fc0 sc0 ls0 ws0\">Interest-bearing<span class=\"_ _2\"></span> bank loans an<span class=\"_ _2\"></span>d other bor<span class=\"_ _2\"></span>rowings are<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y8e3 ff1 fs9 fc0 sc0 ls0 ws0\">enacted or sub<span class=\"_ _2\"></span>stantively ena<span class=\"_ _2\"></span>cted a<span class=\"_ _2\"></span>t the balance shee<span class=\"_ _2\"></span>t<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y90c ff1 fs9 fc0 sc0 ls0 ws0\">recorded initially<span class=\"_ _2\"></span> at fair value<span class=\"_ _2\"></span> of considera<span class=\"_ _2\"></span>tion received<span class=\"_ _2\"></span>, net<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y8e4 ff1 fs9 fc0 sc0 ls0 ws0\">date.  </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y90d ff1 fs9 fc0 sc0 ls0 ws0\">of direct issue <span class=\"_ _2\"></span>costs. Borrow<span class=\"_ _2\"></span>ings are subseque<span class=\"_ _2\"></span>ntly<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 yae ff1 fs9 fc0 sc0 ls0 ws0\">recorded at a<span class=\"_ _2\"></span>mortised cost,<span class=\"_ _2\"></span> with any differen<span class=\"_ _2\"></span>ce between<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y54 ff1 fs9 fc0 sc0 ls0 ws0\">Tax is charged or <span class=\"_ _2\"></span>credited<span class=\"_ _2\"></span> directly to the<span class=\"_ _2\"></span> income<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y90e ff1 fs9 fc0 sc0 ls0 ws0\">the amount recorde<span class=\"_ _2\"></span>d initially<span class=\"_ _2\"></span> and the redemption <span class=\"_ _2\"></span>value<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y5c8 ff1 fs9 fc0 sc0 ls0 ws0\">statement, compre<span class=\"_ _2\"></span>hensive<span class=\"_ _2\"></span> income or<span class=\"_ _2\"></span> equity. The tax<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y90f ff1 fs9 fc0 sc0 ls0 ws0\">recognised in the<span class=\"_ _2\"></span> income sta<span class=\"_ _2\"></span>tement over<span class=\"_ _2\"></span> the period of <span class=\"_ _2\"></span>the<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y8e5 ff1 fs9 fc0 sc0 ls0 ws0\">charged or credi<span class=\"_ _2\"></span>ted will follow<span class=\"_ _2\"></span> the account<span class=\"_ _2\"></span>ing treatment<span class=\"_ _2\"></span> of<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y910 ff1 fs9 fc0 sc0 ls0 ws0\">bank loans, using<span class=\"_ _2\"></span> the effe<span class=\"_ _2\"></span>ctive- interest method.<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y579 ff1 fs9 fc0 sc0 ls0 ws0\">the underlying<span class=\"_ _2\"></span> item which ha<span class=\"_ _2\"></span>s given<span class=\"_ _2\"></span> rise to the tax<span class=\"_ _2\"></span> charged<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y8e6 ff1 fs9 fc0 sc0 ls0 ws0\">or credited.  </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y911 ff1 fs9 fc0 sc0 ls0 ws0\">Bank loans and loan<span class=\"_ _2\"></span> notes ar<span class=\"_ _2\"></span>e classified a<span class=\"_ _2\"></span>s current<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 yf ff1 fs9 fc0 sc0 ls0 ws0\">liabilities, unle<span class=\"_ _2\"></span>ss the Compan<span class=\"_ _2\"></span>y has an uncondi<span class=\"_ _2\"></span>tional righ<span class=\"_ _2\"></span>t<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y17e ff1 fs9 fc0 sc0 ls0 ws0\">The Company has<span class=\"_ _2\"></span> determined<span class=\"_ _2\"></span> that the glob<span class=\"_ _2\"></span>al minimum<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y912 ff1 fs9 fc0 sc0 ls0 ws0\">to defer settlemen<span class=\"_ _2\"></span>t of the liabi<span class=\"_ _2\"></span>lity for<span class=\"_ _2\"></span> at least 12 mon<span class=\"_ _2\"></span>ths<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y4aa ff1 fs9 fc0 sc0 ls0 ws0\">top-up tax - whi<span class=\"_ _2\"></span>ch it is require<span class=\"_ _2\"></span>d to pay under P<span class=\"_ _2\"></span>illar Two<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y913 ff1 fs9 fc0 sc0 ls0 ws0\">after the balance<span class=\"_ _2\"></span> sheet date<span class=\"_ _2\"></span>. </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y8e8 ff1 fs9 fc0 sc0 ls0 ws0\">legislation - is an ta<span class=\"_ _2\"></span>x in the scope<span class=\"_ _2\"></span> of IAS 12.<span class=\"_ _2\"></span>  The<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y8e9 ff1 fs9 fc0 sc0 ls0 ws0\">temporary, mandator<span class=\"_ _2\"></span>y ex<span class=\"_ _2\"></span>ception to the req<span class=\"_ _2\"></span>uirement to<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h17 y915 ff6 fs9 fc0 sc0 ls0 ws0\">Derivative financ<span class=\"_ _2\"></span>ial instruments<span class=\"_ _2\"></span> and interest-ra<span class=\"_ _2\"></span>te<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y8ea ff1 fs9 fc0 sc0 ls0 ws0\">recognise defer<span class=\"_ _2\"></span>red tax a<span class=\"_ _2\"></span>ssets and liabilitie<span class=\"_ _2\"></span>s related <span class=\"_ _2\"></span>to Pillar<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h17 y100 ff6 fs9 fc0 sc0 ls0 ws0\">swaps<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y149 ff1 fs9 fc0 sc0 ls0 ws0\">Two top-up taxe<span class=\"_ _2\"></span>s has been app<span class=\"_ _2\"></span>lied.  Any top-up tax<span class=\"_ _2\"></span> will be<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y916 ff1 fs9 fc0 sc0 ls0 ws0\">Derivative financial<span class=\"_ _2\"></span> instrumen<span class=\"_ _2\"></span>ts used by the Co<span class=\"_ _2\"></span>mpany are<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y33 ff1 fs9 fc0 sc0 ls0 ws0\">accounted for a<span class=\"_ _2\"></span>s a curren<span class=\"_ _2\"></span>t tax when it<span class=\"_ _2\"></span> is incurred. </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y917 ff1 fs9 fc0 sc0 ls0 ws0\">stated at fair value<span class=\"_ _2\"></span> on initial<span class=\"_ _2\"></span> recognition an<span class=\"_ _2\"></span>d at subsequ<span class=\"_ _2\"></span>ent<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y63b ff1 fs9 fc0 sc0 ls0 ws0\">balance sheet da<span class=\"_ _2\"></span>tes.  </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h17 y8eb ff6 fs9 fc0 sc0 ls0 ws0\">Financial instru<span class=\"_ _2\"></span>ments<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y8ec ff1 fs9 fc0 sc0 ls0 ws0\">Financial assets and<span class=\"_ _2\"></span> liabilitie<span class=\"_ _2\"></span>s are recogn<span class=\"_ _2\"></span>ised on the da<span class=\"_ _2\"></span>te<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y919 ff1 fs9 fc0 sc0 ls0 ws0\">Interest-rate swa<span class=\"_ _2\"></span>ps are <span class=\"ff7\">used to <span class=\"_ _2\"></span>mitigate the Compa<span class=\"_ _2\"></span>ny\u2019s<span class=\"_ _42\"> </span></span><span class=\"ff7\"> </span></div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y18 ff1 fs9 fc0 sc0 ls0 ws0\">on which the Compan<span class=\"_ _2\"></span>y become<span class=\"_ _2\"></span>s party to <span class=\"_ _2\"></span>the contractua<span class=\"_ _2\"></span>l<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y91a ff1 fs9 fc0 sc0 ls0 ws0\">exposure to var<span class=\"_ _2\"></span>iable interest rate<span class=\"_ _2\"></span> risks on borro<span class=\"_ _2\"></span>wings.<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y8ed ff1 fs9 fc0 sc0 ls0 ws0\">provisions of <span class=\"_ _2\"></span>the instrumen<span class=\"_ _2\"></span>t giving rise<span class=\"_ _2\"></span> to the asset or<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y91b ff1 fs9 fc0 sc0 ls0 ws0\">They qualify for<span class=\"_ _2\"></span> hedge accounting<span class=\"_ _2\"></span> only whe<span class=\"_ _2\"></span>re, at incept<span class=\"_ _2\"></span>ion,<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y382 ff1 fs9 fc0 sc0 ls0 ws0\">liability.<span class=\"_ _42\"> </span><span class=\"ff6\"> </span></div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y91c ff1 fs9 fc0 sc0 ls0 ws0\">there is formal de<span class=\"_ _2\"></span>signation<span class=\"_ _2\"></span> and documenta<span class=\"_ _2\"></span>tion of <span class=\"_ _2\"></span>the<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y91d ff1 fs9 fc0 sc0 ls0 ws0\">hedging relationship<span class=\"_ _2\"></span>, there i<span class=\"_ _2\"></span>s an economi<span class=\"_ _2\"></span>c relationship<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 hca y71c ff3 fs9 fc0 sc0 ls0 ws0\">Financial assets held<span class=\"_ _2\"></span> at amort<span class=\"_ _2\"></span>ised cost<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y91e ff1 fs9 fc0 sc0 ls0 ws0\">between the item<span class=\"_ _2\"></span> being hedged<span class=\"_ _2\"></span> and the hedg<span class=\"_ _2\"></span>ing derivati<span class=\"_ _2\"></span>ve<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y8ee ff1 fs9 fc0 sc0 ls0 ws0\">Financial assets held<span class=\"_ _2\"></span> at amort<span class=\"_ _2\"></span>ised cost ar<span class=\"_ _2\"></span>e non-derivative  </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y91f ff1 fs9 fc0 sc0 ls0 ws0\">and credit risk doe<span class=\"_ _2\"></span>s not dom<span class=\"_ _2\"></span>inate the economi<span class=\"_ _2\"></span>c<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y8ef ff1 fs9 fc0 sc0 ls0 ws0\">financial asse<span class=\"_ _2\"></span>ts which are held w<span class=\"_ _2\"></span>ithin a bu<span class=\"_ _2\"></span>siness mode<span class=\"_ _2\"></span>l<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y10d ff1 fs9 fc0 sc0 ls0 ws0\">relationship.  </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y789 ff1 fs9 fc0 sc0 ls0 ws0\">where the objec<span class=\"_ _2\"></span>tive is to colle<span class=\"_ _2\"></span>ct the contra<span class=\"_ _2\"></span>ctual cash <span class=\"_ _2\"></span>flow<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y8f0 ff1 fs9 fc0 sc0 ls0 ws0\">at the same time<span class=\"_ _2\"></span> as the contra<span class=\"_ _2\"></span>ctual term<span class=\"_ _2\"></span>s give rise<span class=\"_ _2\"></span> to cash<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y920 ff1 fs9 fc0 sc0 ls0 ws0\">A hedging ratio of<span class=\"_ _2\"></span> 1:1 is adopted<span class=\"_ _2\"></span> between<span class=\"_ _2\"></span> the interest-rate<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y8f1 ff1 fs9 fc0 sc0 ls0 ws0\">flows which are<span class=\"_ _2\"></span> solely paymen<span class=\"_ _2\"></span>ts of principa<span class=\"_ _2\"></span>l and interes<span class=\"_ _2\"></span>t.<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y921 ff7 fs9 fc0 sc0 ls0 ws0\">swaps and the<span class=\"_ _2\"></span> Company\u2019s<span class=\"_ _2\"></span> floating<span class=\"ff1\">-rate bor<span class=\"_ _2\"></span>rowings,<span class=\"_ _42\"> </span></span><span class=\"ff1\"> </span></div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y335 ff1 fs9 fc0 sc0 ls0 ws0\">They are included <span class=\"_ _2\"></span>in curren<span class=\"_ _2\"></span>t assets, ex<span class=\"_ _2\"></span>cept for maturi<span class=\"_ _2\"></span>ties<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y922 ff1 fs9 fc0 sc0 ls0 ws0\">meaning that floa<span class=\"_ _2\"></span>ting interest ra<span class=\"_ _2\"></span>tes paid <span class=\"_ _2\"></span>should be identi<span class=\"_ _2\"></span>cal<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y8f2 ff1 fs9 fc0 sc0 ls0 ws0\">greater than 12 <span class=\"_ _2\"></span>months after <span class=\"_ _2\"></span>the balance <span class=\"_ _2\"></span>sheet date.<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y15b ff1 fs9 fc0 sc0 ls0 ws0\">to those amount<span class=\"_ _2\"></span>s received for a<span class=\"_ _2\"></span> given amoun<span class=\"_ _2\"></span>t of<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y245 ff1 fs9 fc0 sc0 ls0 ws0\">These are cla<span class=\"_ _2\"></span>ssified as non-curr<span class=\"_ _2\"></span>ent assets.<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y923 ff1 fs9 fc0 sc0 ls0 ws0\">borrowing<span class=\"_ _2\"></span>s.<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 hca y8f4 ff3 fs9 fc0 sc0 ls0 ws0\">Other receivables<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y924 ff1 fs9 fc0 sc0 ls0 ws0\">When hedge ac<span class=\"_ _2\"></span>counting appl<span class=\"_ _2\"></span>ies, the Compa<span class=\"_ _2\"></span>ny tests<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y8f5 ff1 fs9 fc0 sc0 ls0 ws0\">Other receivables<span class=\"_ _2\"></span> are recogni<span class=\"_ _2\"></span>sed in<span class=\"_ _2\"></span>itially at transac<span class=\"_ _2\"></span>tion<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y3c2 ff1 fs9 fc0 sc0 ls0 ws0\">hedge effectiven<span class=\"_ _2\"></span>ess prospec<span class=\"_ _2\"></span>tively, at reporting<span class=\"_ _2\"></span> periods,<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y8f6 ff1 fs9 fc0 sc0 ls0 ws0\">value and carried<span class=\"_ _2\"></span> at amortised<span class=\"_ _2\"></span> cost less<span class=\"_ _2\"></span> any expected<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y925 ff1 fs9 fc0 sc0 ls0 ws0\">using the hypo<span class=\"_ _2\"></span>thetical derivat<span class=\"_ _2\"></span>ive method<span class=\"_ _2\"></span> and compares<span class=\"_ _2\"></span> the<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y8f7 ff1 fs9 fc0 sc0 ls0 ws0\">credit losses. The<span class=\"_ _2\"></span> Compan<span class=\"_ _2\"></span>y has a small nu<span class=\"_ _2\"></span>mber of<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y926 ff1 fs9 fc0 sc0 ls0 ws0\">changes in the<span class=\"_ _2\"></span> fair value of<span class=\"_ _2\"></span> the hedging<span class=\"_ _2\"></span> instrument with<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y697 ff1 fs9 fc0 sc0 ls0 ws0\">receivables a<span class=\"_ _2\"></span>t any one time<span class=\"_ _2\"></span>; these are ge<span class=\"_ _2\"></span>nerally with<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y48f ff1 fs9 fc0 sc0 ls0 ws0\">those in the fair<span class=\"_ _2\"></span> value of the hed<span class=\"_ _2\"></span>ged item<span class=\"_ _2\"></span> attributable to the<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y8f8 ff1 fs9 fc0 sc0 ls0 ws0\">companies wi<span class=\"_ _2\"></span>th which the Co<span class=\"_ _2\"></span>mpany ha<span class=\"_ _2\"></span>s an established<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y58d ff1 fs9 fc0 sc0 ls0 ws0\">hedged risk.<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y8f9 ff1 fs9 fc0 sc0 ls0 ws0\">trading relation<span class=\"_ _2\"></span>ship.  </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y24d ff1 fs9 fc0 sc0 ls0 ws0\">Hedges could be<span class=\"_ _2\"></span> deemed inef<span class=\"_ _2\"></span>fective if <span class=\"_ _2\"></span>the:  </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 hca y8fb ff3 fs9 fc0 sc0 ls0 ws0\">Cash and cash<span class=\"_ _2\"></span> equivalents<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y627 ffe fs9 fcc sc0 ls0 ws0\">\u25fc<span class=\"ff1\"> <span class=\"fc0\">period over w<span class=\"_ _2\"></span>hich the borrow<span class=\"_ _2\"></span>ings were<span class=\"_ _2\"></span> drawn were<span class=\"_ _42\"> </span></span></span><span class=\"ff1\"><span class=\"fc0\"><span class=\"_ _2\"></span> </span></span></div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y8fc ff1 fs9 fc0 sc0 ls0 ws0\">Cash and short-term<span class=\"_ _2\"></span> deposits in<span class=\"_ _2\"></span> the balan<span class=\"_ _2\"></span>ce sheet <span class=\"ls2\">and<span class=\"_ _42\"> </span></span><span class=\"ls2\"> </span></div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y928 ff1 fs9 fc0 sc0 ls0 ws0\">changed. This<span class=\"_ _2\"></span> could result in<span class=\"_ _2\"></span> the borr<span class=\"_ _2\"></span>owings being made<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y72e ff1 fs9 fc0 sc0 ls0 ws0\">cash flow statemen<span class=\"_ _2\"></span>t comprise <span class=\"_ _2\"></span>cash at ban<span class=\"_ _2\"></span>k and in hand<span class=\"_ _2\"></span>.<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y929 ff1 fs9 fc0 sc0 ls0 ws0\">at a different floa<span class=\"_ _2\"></span>ting rate than<span class=\"_ _2\"></span> the interest-rate swap<span class=\"_ _2\"></span>.<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y8fd ff1 fs9 fc0 sc0 ls0 ws0\">Bank overdrafts<span class=\"_ _2\"></span> are shown wi<span class=\"_ _2\"></span>thin current fina<span class=\"_ _2\"></span>ncial liabilitie<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y8fe ff1 fs9 fc0 sc0 ls0 ws0\">on the balance <span class=\"_ _2\"></span>sheet. Cash<span class=\"_ _2\"></span> and cash equ<span class=\"_ _2\"></span>ivalents in<span class=\"_ _2\"></span>clude<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y1d0 ffe fs9 fcc sc0 ls0 ws0\">\u25fc<span class=\"ff1\"> <span class=\"fc0\">gross amoun<span class=\"_ _2\"></span>t of borrowing<span class=\"_ _2\"></span>s were less <span class=\"_ _2\"></span>than the value<span class=\"_ _42\"> </span></span></span><span class=\"ff1\"><span class=\"fc0\"><span class=\"_ _2\"></span> </span></span></div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y8ff ff1 fs9 fc0 sc0 ls0 ws0\">recognition of a<span class=\"_ _2\"></span>mounts for<span class=\"_ _2\"></span> cash in tra<span class=\"_ _2\"></span>nsit, including<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y27a ff1 fs9 fc0 sc0 ls0 ws0\">swapped.<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y900 ff1 fs9 fc0 sc0 ls0 ws0\">electronic card pa<span class=\"_ _2\"></span>yments no<span class=\"_ _2\"></span>t yet receipted a<span class=\"_ _2\"></span>s these are<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y92a ffe fs9 fcc sc0 ls0 ws0\">\u25fc<span class=\"ff1\"> <span class=\"fc0\">impact of LI<span class=\"_ _2\"></span>BOR reform wer<span class=\"_ _2\"></span>e to cause a <span class=\"_ _2\"></span>mismatch<span class=\"_ _42\"> </span></span></span><span class=\"ff1\"><span class=\"fc0\"> </span></span></div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y901 ff1 fs9 fc0 sc0 ls0 ws0\">highly liquid and <span class=\"_ _2\"></span>low credit ri<span class=\"_ _2\"></span>sk.<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y92b ff1 fs9 fc0 sc0 ls0 ws0\">between the inter<span class=\"_ _2\"></span>est rate of<span class=\"_ _2\"></span> the swap<span class=\"_ _2\"></span>s and that of the<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y92c ff7 fs9 fc0 sc0 ls0 ws0\">Company\u2019s debt<span class=\"_ _2\"></span>.<span class=\"_ _42\"> </span><span class=\"ff1\"> </span></div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 hca y903 ff3 fs9 fc0 sc0 ls0 ws0\">Credit risk<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y904 ff1 fs9 fc0 sc0 ls0 ws0\">Credit risk losses<span class=\"_ _2\"></span> arise when<span class=\"_ _2\"></span> debtors fail <span class=\"_ _2\"></span>to pay their<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y92d ff1 fs9 fc0 sc0 ls0 ws0\">As disclosed in<span class=\"_ _2\"></span> note 21, there <span class=\"ls2\">are </span>curr<span class=\"_ _2\"></span>ently no swaps<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y905 ff1 fs9 fc0 sc0 ls0 ws0\">obligation to the<span class=\"_ _2\"></span> Company. The<span class=\"_ _2\"></span> Compan<span class=\"_ _2\"></span>y assesses <span class=\"_ _2\"></span>credit<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y92e ff1 fs9 fc0 sc0 ls0 ws0\">designated for hed<span class=\"_ _2\"></span>ge account<span class=\"_ _2\"></span>ing. For those swa<span class=\"_ _2\"></span>ps<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y906 ff1 fs9 fc0 sc0 ls0 ws0\">risk, based on h<span class=\"_ _2\"></span>istoric experien<span class=\"_ _2\"></span>ce.  </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h9 y6d7 ff1 fs9 fc0 sc0 ls0 ws0\">terminated<span class=\"ff5 fs0\"> </span>which wer<span class=\"_ _2\"></span>e previousl<span class=\"_ _2\"></span>y designated <span class=\"_ _2\"></span>for hedge<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y92f ff1 fs9 fc0 sc0 ls0 ws0\">accounting, an as<span class=\"_ _2\"></span>sessment is mad<span class=\"_ _2\"></span>e to deter<span class=\"_ _2\"></span>mine the<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y908 ff1 fs9 fc0 sc0 ls0 ws0\">The Company has<span class=\"_ _2\"></span> no significan<span class=\"_ _2\"></span>t history of<span class=\"_ _2\"></span> non-payment;<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y930 ff1 fs9 fc0 sc0 ls0 ws0\">future cashflows<span class=\"_ _2\"></span> of the hedged <span class=\"_ _2\"></span>item <span class=\"ls2\">and</span> the amoun<span class=\"_ _2\"></span>t to be<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y909 ff1 fs9 fc0 sc0 ls0 ws0\">as a result, the e<span class=\"_ _2\"></span>xpected <span class=\"_ _2\"></span>credit losses on <span class=\"_ _2\"></span>financial asse<span class=\"_ _2\"></span>ts<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y931 ff1 fs9 fc0 sc0 ls0 ws0\">recycled from o<span class=\"_ _2\"></span>ther compreh<span class=\"_ _2\"></span>ensive inco<span class=\"_ _2\"></span>me to the inco<span class=\"_ _2\"></span>me<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y90a ff1 fs9 fc0 sc0 ls0 ws0\">are not material.<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y3d9 ff1 fs9 fc0 sc0 ls0 ws0\">statement.  </div></div><div class=\"c w13 h2e gs11a\"><div class=\"t m0 x29 h2 y96 ff6 fs9 fc0 sc0 ls2 ws0\">46<span class=\"ff1 fs0 ls0\"> </span></div></div><div class=\"c w14 h2e gs11f\"><div class=\"t m0 x13 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">ANNUAL REPORT<span class=\"_ _2\"></span> AND FINAN<span class=\"_ _2\"></span>CIAL STATE<span class=\"_ _2\"></span>MENTS 2025<span class=\"_ _2\"></span><span class=\"ff6\"> </span></div></div><div class=\"c w15 h2e gs120\"><div class=\"t m0 x35 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">J D WETHERS<span class=\"_ _2\"></span>POON PLC </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h9 y94 ff5 fs0 fc0 sc0 ls0 ws0\">fdfdfds </div></div><div class=\"c w2 h65 gs6c3\"><div class=\"t m0 x91 h5e y3c8 ff8 fsd fc0 sc0 ls0 ws0\">ACCOUNTIN<span class=\"_ _2\"></span>G POLICI<span class=\"_ _2\"></span>ES </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y88c ff1 fs9 fc0 sc0 ls0 ws0\">Management make<span class=\"_ _2\"></span>s judgement<span class=\"_ _2\"></span>s in forecasting<span class=\"_ _2\"></span> future<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h17 y88c ff6 fs9 fc0 sc0 ls0 ws0\">Share-based pay<span class=\"_ _2\"></span>ments<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y88d ff1 fs9 fc0 sc0 ls0 ws0\">borrowing<span class=\"_ _2\"></span>s<span class=\"ls1c\">. </span>These forecas<span class=\"_ _2\"></span>ts affect the ra<span class=\"_ _2\"></span>te at which<span class=\"_ _2\"></span> the<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y88d ff1 fs9 fc0 sc0 ls0 ws0\">The Company has<span class=\"_ _2\"></span> an employee <span class=\"_ _2\"></span>share incenti<span class=\"_ _2\"></span>ve plan<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y88e ff1 fs9 fc0 sc0 ls0 ws0\">fair value previou<span class=\"_ _2\"></span>sly recogn<span class=\"_ _2\"></span>ised an<span class=\"_ _2\"></span>d frozen in other<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y88e ff1 fs9 fc0 sc0 ls0 ws0\">which awards shar<span class=\"_ _2\"></span>es to qualif<span class=\"_ _2\"></span>ying e<span class=\"_ _2\"></span>mployees; there i<span class=\"_ _2\"></span>s also<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y88f ff1 fs9 fc0 sc0 ls0 ws0\">comprehensive <span class=\"_ _2\"></span>income is re<span class=\"_ _2\"></span>cycled to the in<span class=\"_ _2\"></span>come<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y88f ff1 fs9 fc0 sc0 ls0 ws0\">a deferred bonu<span class=\"_ _2\"></span>s scheme whi<span class=\"_ _2\"></span>ch award<span class=\"_ _2\"></span>s shares to<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y890 ff1 fs9 fc0 sc0 ls0 ws0\">statement.<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y890 ff1 fs9 fc0 sc0 ls0 ws0\">directors and <span class=\"_ _2\"></span>senior managers<span class=\"_ _2\"></span>, subject to<span class=\"_ _2\"></span> specific<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y891 ff1 fs9 fc0 sc0 ls0 ws0\">performance criteria<span class=\"_ _2\"></span>.<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y892 ff1 fs9 fc0 sc0 ls0 ws0\">The effective elemen<span class=\"_ _2\"></span>t of any ga<span class=\"_ _2\"></span>in or loss fro<span class=\"_ _2\"></span>m remeasuring<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y893 ff1 fs9 fc0 sc0 ls0 ws0\">the derivative des<span class=\"_ _2\"></span>ignated a<span class=\"_ _2\"></span>s the hedg<span class=\"_ _2\"></span>ing instrument is<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y893 ff1 fs9 fc0 sc0 ls0 ws0\">The cost of the awa<span class=\"_ _2\"></span>rds in<span class=\"_ _2\"></span> respect of these plan<span class=\"_ _2\"></span>s is<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y534 ff1 fs9 fc0 sc0 ls0 ws0\">recognised in other<span class=\"_ _2\"></span> comprehen<span class=\"_ _2\"></span>sive income with<span class=\"_ _2\"></span> the<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y534 ff1 fs9 fc0 sc0 ls0 ws0\">measured by refer<span class=\"_ _2\"></span>ence to the<span class=\"_ _2\"></span> fair value at the<span class=\"_ _2\"></span> date at<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y341 ff1 fs9 fc0 sc0 ls0 ws0\">ineffective elemen<span class=\"_ _2\"></span>t recogni<span class=\"_ _2\"></span>sed immed<span class=\"_ _2\"></span>iately in the<span class=\"_ _2\"></span> income<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y341 ff1 fs9 fc0 sc0 ls0 ws0\">which they are<span class=\"_ _2\"></span> granted and i<span class=\"_ _2\"></span>s amortised a<span class=\"_ _2\"></span>s an expen<span class=\"_ _2\"></span>se<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y2ca ff1 fs9 fc0 sc0 ls0 ws0\">statement.<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y2ca ff1 fs9 fc0 sc0 ls0 ws0\">over the vesting<span class=\"_ _2\"></span> period. In a<span class=\"_ _2\"></span>ssessing<span class=\"_ _2\"></span> the initial fair<span class=\"_ _2\"></span> value,<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y837 ff1 fs9 fc0 sc0 ls0 ws0\">no account is ta<span class=\"_ _2\"></span>ken of any <span class=\"_ _2\"></span>vesting condition<span class=\"_ _2\"></span>s, other than<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y838 ff1 fs9 fc0 sc0 ls0 ws0\">Hedge accounting<span class=\"_ _2\"></span> is discontinue<span class=\"_ _2\"></span>d when<span class=\"_ _2\"></span> the hedge expire<span class=\"_ _2\"></span>s,<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y838 ff1 fs9 fc0 sc0 ls0 ws0\">market conditions<span class=\"_ _2\"></span> linked to <span class=\"_ _2\"></span>the price of the<span class=\"_ _2\"></span> shares of<span class=\"_ _2\"></span> the<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y839 ff7 fs9 fc0 sc0 ls0 ws0\">is sold, terminated or<span class=\"_ _2\"></span> no longer<span class=\"_ _2\"></span> mee<span class=\"_ _2\"></span>ts the Compan<span class=\"_ _2\"></span>y\u2019s risk<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y839 ff1 fs9 fc0 sc0 ls0 ws0\">Company.  </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y83a ff1 fs9 fc0 sc0 ls0 ws0\">management obje<span class=\"_ _2\"></span>ctive. </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y83b ff1 fs9 fc0 sc0 ls0 ws0\">The Company curre<span class=\"_ _2\"></span>ntly has<span class=\"_ _2\"></span> no other share-based<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h17 y83c ff6 fs9 fc0 sc0 ls0 ws0\">Share capital<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y83c ff1 fs9 fc0 sc0 ls0 ws0\">transactions.<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y83d ff1 fs9 fc0 sc0 ls0 ws0\">Ordinary share<span class=\"_ _2\"></span>s are classified<span class=\"_ _2\"></span> as e<span class=\"_ _2\"></span>quity. Incremen<span class=\"_ _2\"></span>tal costs<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y83e ff1 fs9 fc0 sc0 ls0 ws0\">directly attributable<span class=\"_ _2\"></span> to the<span class=\"_ _2\"></span> issue of new<span class=\"_ _2\"></span> shares or option<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y83e ff1 fs9 fc0 sc0 ls0 ws0\">Shares purcha<span class=\"_ _2\"></span>sed for shar<span class=\"_ _2\"></span>e-based payment awar<span class=\"_ _2\"></span>ds are<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y83f ff1 fs9 fc0 sc0 ls0 ws0\">are shown in equi<span class=\"_ _2\"></span>ty as a dedu<span class=\"_ _2\"></span>ction, net of<span class=\"_ _2\"></span> tax, from the<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y83f ff1 fs9 fc0 sc0 ls0 ws0\">held in equity at h<span class=\"_ _2\"></span>istoric cost<span class=\"_ _2\"></span>, until the<span class=\"_ _2\"></span> awards ve<span class=\"_ _2\"></span>st, when<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y20 ff1 fs9 fc0 sc0 ls0 ws0\">proceeds.  </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y20 ff1 fs9 fc0 sc0 ls0 ws0\">they are transfer<span class=\"_ _2\"></span>red to emplo<span class=\"_ _2\"></span>yees.<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y6b9 ff1 fs9 fc0 sc0 ls0 ws0\">When the Compan<span class=\"_ _2\"></span>y repurcha<span class=\"_ _2\"></span>ses its own<span class=\"_ _2\"></span> shares, the <span class=\"_ _2\"></span>cost<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y934 ff1 fs9 fc0 sc0 ls0 ws0\">Further information <span class=\"ls2\">on<span class=\"_ _2\"></span><span class=\"ls0\"> the fair valu<span class=\"_ _2\"></span>e of awards can<span class=\"_ _2\"></span> be<span class=\"_ _42\"> </span></span></span><span class=\"ls2\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y841 ff1 fs9 fc0 sc0 ls0 ws0\">of the share<span class=\"_ _2\"></span>s purchased and a<span class=\"_ _2\"></span>sso<span class=\"_ _2\"></span>ciated transaction costs<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y459 ff1 fs9 fc0 sc0 ls0 ws0\">found in note 4. </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y842 ff1 fs9 fc0 sc0 ls0 ws0\">are taken direct<span class=\"_ _2\"></span>ly to equity and<span class=\"_ _2\"></span> deducted <span class=\"_ _2\"></span>from retained<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y16 ff6 fs9 fc0 sc0 ls0 ws0\">New accounting st<span class=\"_ _2\"></span>andards ad<span class=\"_ _2\"></span>opted in<span class=\"_ _2\"></span> the year<span class=\"_ _42\"> </span><span class=\"ff1\"> </span></div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y843 ff1 fs9 fc0 sc0 ls0 ws0\">earnings. The no<span class=\"_ _2\"></span>minal value<span class=\"_ _2\"></span> of shares pur<span class=\"_ _2\"></span>chased is<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y63c ff1 fs9 fc0 sc0 ls0 ws0\">The adoption o<span class=\"_ _2\"></span>f these standa<span class=\"_ _2\"></span>rds has not ha<span class=\"_ _2\"></span>d a signifi<span class=\"_ _2\"></span>cant<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y844 ff1 fs9 fc0 sc0 ls0 ws0\">transferred fro<span class=\"_ _2\"></span>m share capital<span class=\"_ _2\"></span> to the<span class=\"_ _2\"></span> capital redemp<span class=\"_ _2\"></span>tion<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y935 ff7 fs9 fc0 sc0 ls0 ws0\">impact on the Compan<span class=\"_ _2\"></span>y\u2019s re<span class=\"_ _2\"></span>sults, financial po<span class=\"_ _2\"></span>sition or<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y845 ff1 fs9 fc0 sc0 ls0 ws0\">reserve. </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y936 ff1 fs9 fc0 sc0 ls0 ws0\">disclosures:<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h17 y847 ff6 fs9 fc0 sc0 ls0 ws0\">Foreign currencies<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y938 ffe fs9 fcc sc0 ls0 ws0\">\u25fc<span class=\"ff1 fce\"> <span class=\"fc0\">Classification o<span class=\"_ _2\"></span>f liabilities as <span class=\"_ _2\"></span>current or n<span class=\"ls2\">on</span>-current (<span class=\"_ _2\"></span>IAS<span class=\"_ _42\"> </span></span></span><span class=\"ff1 fce\"><span class=\"fc0\"> </span></span></div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y848 ff1 fs9 fc0 sc0 ls0 ws0\">Transactions den<span class=\"_ _2\"></span>ominated in <span class=\"_ _2\"></span>foreign curr<span class=\"_ _2\"></span>encies are<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y10a ff1 fs9 fc0 sc0 ls2 ws0\">1 <span class=\"ff7 ls0\">\u2013<span class=\"ff1\"> Non-current liabili<span class=\"_ _2\"></span>ties with co<span class=\"_ _2\"></span>venants)<span class=\"_ _42\"> </span></span></span><span class=\"ff7 ls0\"><span class=\"ff1\"> </span></span></div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y5ee ff1 fs9 fc0 sc0 ls0 ws0\">recorded at the ra<span class=\"_ _2\"></span>tes of e<span class=\"_ _2\"></span>xchange pre<span class=\"_ _2\"></span>vailing at the<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y521 ff1 fs9 fc0 sc0 ls0 ws0\">transaction da<span class=\"_ _2\"></span>te. Monetar<span class=\"_ _2\"></span>y assets an<span class=\"_ _2\"></span>d liabilities are<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y2e0 ffe fs9 fcc sc0 ls0 ws0\">\u25fc<span class=\"ff1\"> <span class=\"fc0\">Supplier finan<span class=\"_ _2\"></span>cing arrange<span class=\"_ _2\"></span>ments (IAS 7 and<span class=\"_ _2\"></span> IFRS 7)<span class=\"_ _42\"> </span></span></span><span class=\"ff1\"><span class=\"fc0\"> </span></span></div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y849 ff1 fs9 fc0 sc0 ls0 ws0\">translated at year-e<span class=\"_ _2\"></span>nd exchange r<span class=\"_ _2\"></span>ates, with<span class=\"_ _2\"></span> the resulting<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y71e ffe fs9 fcc sc0 ls0 ws0\">\u25fc<span class=\"ff1\"> <span class=\"fc0\">Lease liability in<span class=\"_ _2\"></span> a sale and lea<span class=\"_ _2\"></span>se back (I<span class=\"_ _2\"></span>FRS 16)<span class=\"_ _42\"> </span></span></span><span class=\"ff1\"><span class=\"fc0\"> </span></span></div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y84a ff1 fs9 fc0 sc0 ls0 ws0\">exchange differen<span class=\"_ _2\"></span>ces taken <span class=\"_ _2\"></span>to the income<span class=\"_ _2\"></span> statement.<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h17 y939 ff6 fs9 fc0 sc0 ls0 ws0\">New accounting st<span class=\"_ _2\"></span>andards <span class=\"_ _2\"></span>in issue, but not<span class=\"_ _2\"></span> yet<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y84b ff7 fs9 fc0 sc0 ls0 ws0\">The Irish branch\u2019<span class=\"_ _2\"></span>s results ar<span class=\"_ _2\"></span>e translated<span class=\"_ _2\"></span> at the avera<span class=\"_ _2\"></span>ge<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h17 y586 ff6 fs9 fc0 sc0 ls0 ws0\">effective  </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y84c ff1 fs9 fc0 sc0 ls0 ws0\">exchange rate for<span class=\"_ _2\"></span> the reporting<span class=\"_ _2\"></span> per<span class=\"_ _2\"></span>iod; the balance<span class=\"_ _2\"></span> sheet<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y93a ff1 fs9 fc0 sc0 ls0 ws0\">New accounting <span class=\"_ _2\"></span>standards an<span class=\"_ _2\"></span>d inter<span class=\"_ _2\"></span>pretations which are<span class=\"_ _2\"></span> in<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y112 ff1 fs9 fc0 sc0 ls0 ws0\">is translated at the<span class=\"_ _2\"></span> year-end e<span class=\"_ _2\"></span>xchange rate. Re<span class=\"_ _2\"></span>sulting<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y7a6 ff1 fs9 fc0 sc0 ls0 ws0\">issue but not yet<span class=\"_ _2\"></span> effective are l<span class=\"_ _2\"></span>isted<span class=\"_ _2\"></span> below. The Compa<span class=\"_ _2\"></span>ny<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y84d ff1 fs9 fc0 sc0 ls0 ws0\">exchange differen<span class=\"_ _2\"></span>ces are re<span class=\"_ _2\"></span>cognised<span class=\"_ _2\"></span> in comprehensi<span class=\"_ _2\"></span>ve<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y93b ff1 fs9 fc0 sc0 ls0 ws0\">is assessing the i<span class=\"_ _2\"></span>mpact of <span class=\"_ _2\"></span>the follow<span class=\"_ _2\"></span>ing new and amend<span class=\"_ _2\"></span>ed<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y84e ff1 fs9 fc0 sc0 ls0 ws0\">income.<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y93c ff1 fs9 fc0 sc0 ls0 ws0\">standards, whi<span class=\"_ _2\"></span>ch have been i<span class=\"_ _2\"></span>ssued<span class=\"_ _2\"></span> or are awaiting<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y93d ff1 fs9 fc0 sc0 ls0 ws0\">endorsement b<span class=\"_ _2\"></span>y the UK End<span class=\"_ _2\"></span>orsement Board. The<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y850 ff1 fs9 fc0 sc0 ls0 ws0\">Revaluation gain<span class=\"_ _2\"></span>s and losse<span class=\"_ _2\"></span>s on the long-term <span class=\"_ _2\"></span>financing of<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y93e ff1 fs9 fc0 sc0 ls0 ws0\">Company has <span class=\"_ _2\"></span>chosen not to ado<span class=\"_ _2\"></span>pt these ear<span class=\"_ _2\"></span>ly:<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y851 ff1 fs9 fc0 sc0 ls0 ws0\">the Irish bran<span class=\"_ _2\"></span>ch are recogni<span class=\"_ _2\"></span>sed in compre<span class=\"_ _2\"></span>hensive inco<span class=\"_ _2\"></span>me. </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y93f ffe fs9 fcc sc0 ls0 ws0\">\u25fc<span class=\"ff1\"> <span class=\"fc0\">IFRS 18 Pre<span class=\"_ _2\"></span>sentation and di<span class=\"_ _2\"></span>sclosure<span class=\"_ _2\"></span> in financial<span class=\"_ _42\"> </span></span></span><span class=\"ff1\"><span class=\"fc0\"> </span></span></div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h17 y853 ff6 fs9 fc0 sc0 ls0 ws0\">Retirement benef<span class=\"_ _2\"></span>its<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y2b2 ff1 fs9 fc0 sc0 ls0 ws0\">statements<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y3c5 ff1 fs9 fc0 sc0 ls0 ws0\">Contributions to<span class=\"_ _2\"></span> personal pen<span class=\"_ _2\"></span>sion schemes<span class=\"_ _2\"></span> are recogni<span class=\"_ _2\"></span>sed<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y940 ffe fs9 fcc sc0 ls0 ws0\">\u25fc<span class=\"ff1\"> <span class=\"fc0\">Lack of exchang<span class=\"_ _2\"></span>eability (I<span class=\"_ _2\"></span>AS 21)<span class=\"_ _42\"> </span></span></span><span class=\"ff1\"><span class=\"fc0\"> </span></span></div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y854 ff1 fs9 fc0 sc0 ls0 ws0\">in the income <span class=\"_ _2\"></span>statement in the<span class=\"_ _2\"></span> period in wh<span class=\"_ _2\"></span>ich they fall<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y855 ff1 fs9 fc0 sc0 ls0 ws0\">due. All contribut<span class=\"_ _2\"></span>ions are in re<span class=\"_ _2\"></span>spect of a de<span class=\"_ _2\"></span>fined<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y941 ffe fs9 fcc sc0 ls0 ws0\">\u25fc<span class=\"ff1\"> <span class=\"fc0\">Classification and<span class=\"_ _2\"></span> measur<span class=\"_ _2\"></span>ement of financ<span class=\"_ _2\"></span>ial instrumen<span class=\"_ _2\"></span>ts<span class=\"_ _42\"> </span></span></span><span class=\"ff1\"><span class=\"fc0\"> </span></span></div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y856 ff1 fs9 fc0 sc0 ls0 ws0\">contribution scheme<span class=\"_ _2\"></span>. Once the<span class=\"_ _2\"></span> contribu<span class=\"_ _2\"></span>tions have bee<span class=\"_ _2\"></span>n<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y552 ff1 fs9 fc0 sc0 ls0 ws0\">(IFRS 9 and IFRS<span class=\"_ _2\"></span> 7)<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y11f ff1 fs9 fc0 sc0 ls0 ws0\">paid, the Compan<span class=\"_ _2\"></span>y has no futur<span class=\"_ _2\"></span>e payment obligat<span class=\"_ _2\"></span>ions. </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h17 y942 ff6 fs9 fc0 sc0 ls22 ws0\">Al<span class=\"ls0\">ternative performance<span class=\"_ _2\"></span> measur<span class=\"_ _2\"></span>es<span class=\"_ _42\"> </span></span><span class=\"ls0\"> </span></div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y943 ff1 fs9 fc0 sc0 ls0 ws0\">The Company use<span class=\"_ _2\"></span>s severa<span class=\"_ _2\"></span>l alternative performan<span class=\"_ _2\"></span>ce<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h17 yd2 ff6 fs9 fc0 sc0 ls0 ws0\">Dividends<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y944 ff1 fs9 fc0 sc0 ls0 ws0\">measures (APM<span class=\"_ _2\"></span>s) throughout<span class=\"_ _2\"></span> the annual re<span class=\"_ _2\"></span>port and<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y252 ff1 fs9 fc0 sc0 ls0 ws0\">Dividends recom<span class=\"_ _2\"></span>mended b<span class=\"_ _2\"></span>y the boar<span class=\"_ _2\"></span>d, but unpaid at ea<span class=\"_ _2\"></span>ch<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y945 ff1 fs9 fc0 sc0 ls0 ws0\">accounts which<span class=\"_ _2\"></span> are not defined<span class=\"_ _2\"></span> by Internat<span class=\"_ _2\"></span>ional Finan<span class=\"_ _2\"></span>cial<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y858 ff1 fs9 fc0 sc0 ls0 ws0\">period end, are no<span class=\"_ _2\"></span>t recogni<span class=\"_ _2\"></span>sed in the financ<span class=\"_ _2\"></span>ial statement<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y946 ff1 fs9 fc0 sc0 ls0 ws0\">Reporting Standard<span class=\"_ _2\"></span>s (IFRS).<span class=\"_ _2\"></span> APMs are u<span class=\"_ _2\"></span>sed in<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y312 ff1 fs9 fc0 sc0 ls0 ws0\">until they are paid (<span class=\"_ _2\"></span>in the ca<span class=\"_ _2\"></span>se of the interim<span class=\"_ _2\"></span> dividend) or<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y62c ff1 fs9 fc0 sc0 ls0 ws0\">conjunction with <span class=\"_ _2\"></span>IFRS mea<span class=\"_ _2\"></span>sures in re<span class=\"_ _2\"></span>porting financial<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y859 ff1 fs9 fc0 sc0 ls0 ws0\">approved by share<span class=\"_ _2\"></span>holders at <span class=\"_ _2\"></span>the annua<span class=\"_ _2\"></span>l general meeting<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y702 ff1 fs9 fc0 sc0 ls0 ws0\">information and as<span class=\"_ _2\"></span>sessing per<span class=\"_ _2\"></span>formance, bu<span class=\"_ _2\"></span>t are not gi<span class=\"_ _2\"></span>ven<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y85a ff1 fs9 fc0 sc0 ls0 ws0\">(in the case of<span class=\"_ _2\"></span> the final dividend<span class=\"_ _2\"></span>). </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y43c ff1 fs9 fc0 sc0 ls0 ws0\">greater promine<span class=\"_ _2\"></span>nce. Managemen<span class=\"_ _2\"></span>t believes tha<span class=\"_ _2\"></span>t APMs<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y947 ff1 fs9 fc0 sc0 ls0 ws0\">provide a helpful <span class=\"_ _2\"></span>comparison of<span class=\"_ _2\"></span> performan<span class=\"_ _2\"></span>ce from one<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h17 y85c ff6 fs9 fc0 sc0 ls0 ws0\">Changes in net<span class=\"_ _2\"></span> debt<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y948 ff1 fs9 fc0 sc0 ls0 ws0\">period to another.<span class=\"_ _2\"></span> The APMs u<span class=\"_ _2\"></span>sed have been<span class=\"_ _2\"></span> defined<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y85d ff1 fs9 fc0 sc0 ls0 ws0\">These are both the<span class=\"_ _2\"></span> cash and<span class=\"_ _2\"></span> non-cash movement<span class=\"_ _2\"></span>s  </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x5 h18 y949 ff1 fs9 fc0 sc0 ls0 ws0\">below, alongside<span class=\"_ _2\"></span> reconcilia<span class=\"_ _2\"></span>tions to IFRS <span class=\"_ _2\"></span>measures:<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y85e ff1 fs9 fc0 sc0 ls0 ws0\">of the year, in<span class=\"_ _2\"></span>cluding move<span class=\"_ _2\"></span>ments in asset-financing<span class=\"ls23\">,<span class=\"_ _42\"> </span></span><span class=\"ls23\"> </span></div></div><div class=\"c w2 h0 gs4d\"><div class=\"t m0 x1 h18 y85f ff1 fs9 fc0 sc0 ls0 ws0\">borrowing<span class=\"_ _2\"></span>s, cash and cash equ<span class=\"_ _2\"></span>ivalen<span class=\"_ _2\"></span>ts. </div></div><div class=\"c w16 h2e gs11a\"><div class=\"t m0 x6 h2 y96 ff1 fs9 fc0 sc0 ls0 ws0\">J D WETHERS<span class=\"_ _2\"></span>POON PLC <span class=\"fs0\"> </span></div></div><div class=\"c w17 h2e gs11b\"><div class=\"t m0 x13 h2 y96 ff1 fs9 fc0 sc0 ls0 ws0\">ANNUAL REPORT<span class=\"_ _2\"></span> AND FIN<span class=\"_ _2\"></span>ANCIAL STA<span class=\"_ _2\"></span>TEMENTS 2025<span class=\"_ _2\"></span><span class=\"fs0\"> </span></div></div><div class=\"c wb h2e gs11c\"><div class=\"t m0 x1c h2 y96 ff6 fs9 fc0 sc0 ls2 ws0\">47<span class=\"ff1 fs0 ls0\"> </span></div></div>ACCOUNTIN<span class=\"_ _2\"></span>G POLICI<span class=\"_ _2\"></span>ES<span class=\"_ _42\"> </span>\u25fc<span class=\"ff1\"> <span class=\"fc0\">Free cash flow<span class=\"_ _2\"></span> - the calcula<span class=\"_ _2\"></span>tion of free ca<span class=\"_ _2\"></span>sh flow is<span class=\"_ _42\"> </span></span></span>based on the net<span class=\"_ _2\"></span> cash genera<span class=\"_ _2\"></span>ted b<span class=\"_ _2\"></span>y business activi<span class=\"_ _2\"></span>ties<span class=\"_ _42\"> </span>and available for in<span class=\"_ _2\"></span>vestment in ne<span class=\"_ _2\"></span>w pub de<span class=\"_ _2\"></span>velopments an<span class=\"_ _42\"> </span>extensions to<span class=\"_ _2\"></span> current pubs, af<span class=\"_ _2\"></span>ter fu<span class=\"_ _2\"></span>nding interest,<span class=\"_ _42\"> </span>corporation tax,<span class=\"_ _2\"></span> lease prin<span class=\"_ _2\"></span>cipal payments, loan <span class=\"_ _2\"></span>issue co<span class=\"_ _2\"></span>st<span class=\"_ _42\"> </span>all reinvestment<span class=\"_ _2\"></span> in information<span class=\"_ _2\"></span> technolog<span class=\"_ _2\"></span>y, head office<span class=\"_ _2\"></span> an<span class=\"_ _42\"> </span>pubs trading at <span class=\"_ _2\"></span>the start of the<span class=\"_ _2\"></span> period (exclud<span class=\"_ _2\"></span>ing<span class=\"_ _42\"> </span>extensions) an<span class=\"_ _2\"></span>d the purchase<span class=\"_ _2\"></span> of o<span class=\"_ _2\"></span>wn shares unde<span class=\"_ _2\"></span>r the<span class=\"_ _42\"> </span>employee share in<span class=\"_ _2\"></span>centive plan<span class=\"_ _2\"></span>. See reconci<span class=\"_ _2\"></span>liation on pag<span class=\"_ _42\"> </span>17<span class=\"ls0\">. </span>\u25fc<span class=\"ff1\"> <span class=\"fc0\">Like for like <span class=\"ff7\">\u2013</span> compa<span class=\"_ _2\"></span>res year<span class=\"_ _2\"></span> on year per<span class=\"_ _2\"></span>formance o<span class=\"_ _2\"></span>f<span class=\"_ _42\"> </span></span></span>pubs and hotels<span class=\"_ _2\"></span> which were<span class=\"_ _2\"></span> trading in the<span class=\"_ _2\"></span> equivalent<span class=\"_ _42\"> </span>weeks in both F<span class=\"_ _2\"></span>Y25 and FY24.<span class=\"_ _2\"></span> \u25fc<span class=\"ff1 fcf\"> <span class=\"fc0\">Before separatel<span class=\"_ _2\"></span>y disclosed ite<span class=\"_ _2\"></span>ms <span class=\"ff7\">\u2013</span> this mea<span class=\"_ _2\"></span>sure<span class=\"_ _42\"> </span></span></span>excludes separatel<span class=\"_ _2\"></span>y disclosed ite<span class=\"_ _2\"></span>ms, which are pr<span class=\"_ _2\"></span>esented<span class=\"_ _42\"> </span>separately to allow <span class=\"_ _2\"></span>shareholde<span class=\"_ _2\"></span>rs to further unders<span class=\"_ _2\"></span>tand<span class=\"_ _42\"> </span>financial performan<span class=\"_ _2\"></span>ce in the <span class=\"_ _2\"></span>year, w<span class=\"_ _2\"></span>hen compared wi<span class=\"_ _2\"></span>th<span class=\"_ _42\"> </span>that of previous<span class=\"_ _2\"></span> years and trend<span class=\"_ _2\"></span>s. See separ<span class=\"_ _2\"></span>ately<span class=\"_ _42\"> </span>disclosed items<span class=\"_ _2\"></span> reconciliation on<span class=\"_ _2\"></span> page <span class=\"ls2\">21</span>.<span class=\"_ _42\"> </span>\u25fc<span class=\"ff1 fc0\">Net debt excluding<span class=\"_ _2\"></span> derivative<span class=\"_ _2\"></span>s and lease <span class=\"_ _2\"></span>liabilities <span class=\"ff7\">\u2013<span class=\"_ _42\"> </span></span></span>excluding both deri<span class=\"_ _2\"></span>vatives and<span class=\"_ _2\"></span> lease liabi<span class=\"_ _2\"></span>lities allows<span class=\"_ _42\"> </span>shareholders <span class=\"_ _2\"></span>to understand the<span class=\"_ _2\"></span> core debt held b<span class=\"_ _2\"></span>y the<span class=\"_ _42\"> </span>Company. A recon<span class=\"_ _2\"></span>ciliation i<span class=\"_ _2\"></span>s provide<span class=\"_ _2\"></span>d on page <span class=\"ls2\">30</span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-1": {
   "value": "1.<span class=\"ls0\"> <span class=\"_ _10\"> </span>Revenue<span class=\"_ _42\"> </span></span><span class=\"ls0\"><span class=\"ff1 fs9\"> </span></span>Audited<span class=\"_ _42\"> </span> Audited<span class=\"_ _42\"> </span> 52 weeks<span class=\"_ _42\"> </span> 52 weeks<span class=\"_ _42\"> </span> ended<span class=\"_ _42\"> </span> ended<span class=\"_ _42\"> </span> 27 July<span class=\"_ _42\"> </span> 28 July<span class=\"_ _42\"> </span> 2025<span class=\"_ _42\"> </span> 2024<span class=\"_ _42\"> </span> \u00a3000<span class=\"_ _42\"> </span> \u00a3000<span class=\"_ _42\"> </span> Bar<span class=\"_ _42\"> </span> 1,218,543 1,167,450<span class=\"_ _42\"> </span> Food<span class=\"_ _42\"> </span> 807,868<span class=\"_ _42\"> </span> 773,002<span class=\"_ _42\"> </span> Slot/fruit machine<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span> 73,211<span class=\"_ _42\"> </span> 66,886<span class=\"_ _42\"> </span> Hotel<span class=\"_ _42\"> </span> 22,390<span class=\"_ _42\"> </span> 25,337<span class=\"_ _42\"> </span> Other<span class=\"_ _42\"> </span> 5,512<span class=\"_ _42\"> </span> 2,825<span class=\"_ _42\"> </span> 2,127,524 2,035,500<span class=\"_ _42\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-384": {
   "value": "1.<span class=\"ls0\"> <span class=\"_ _10\"> </span>Revenue<span class=\"_ _42\"> </span></span>Audited<span class=\"_ _42\"> </span>Audited<span class=\"_ _42\"> </span>52 weeks<span class=\"_ _42\"> </span>52 weeks<span class=\"_ _42\"> </span>ended<span class=\"_ _42\"> </span>ended<span class=\"_ _42\"> </span>27 July<span class=\"_ _42\"> </span>28 July<span class=\"_ _42\"> </span>2025<span class=\"_ _42\"> </span>2024<span class=\"_ _42\"> </span>\u00a3000<span class=\"_ _42\"> </span>\u00a3000<span class=\"_ _42\"> </span>Bar<span class=\"_ _42\"> </span>1,218,5431,167,450<span class=\"_ _42\"> </span>Food<span class=\"_ _42\"> </span>807,868<span class=\"_ _42\"> </span>773,002<span class=\"_ _42\"> </span>Slot/fruit machine<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span>73,211<span class=\"_ _42\"> </span>66,886<span class=\"_ _42\"> </span>Hotel<span class=\"_ _42\"> </span>22,390<span class=\"_ _42\"> </span>25,337<span class=\"_ _42\"> </span>Other<span class=\"_ _42\"> </span>5,512<span class=\"_ _42\"> </span>2,825<span class=\"_ _42\"> </span>2,127,5242,035,500<span class=\"_ _42\"> </span><div class=\"c w2 h0 gs4\"><div class=\"t m0 x1 h8e y47a ff6 fs13 fc0 sc0 ls1b ws0\">2.<span class=\"ls0\"> <span class=\"_ _10\"> </span>Operating profit<span class=\"_ _42\"> </span></span><span class=\"ls0\"><span class=\"_ _1\"></span><span class=\"ff1 fs9\"> </span></span></div></div><div class=\"c w78 h73 gs5\"><div class=\"t m0 x56 h10 y48 ff6 fs6 fc0 sc0 ls0 ws0\">52 weeks<span class=\"_ _42\"> </span> </div></div><div class=\"c w76 h73 gs6\"><div class=\"t m0 x56 h15 y48 ff1 fs6 fc0 sc0 ls0 ws0\">52 weeks<span class=\"_ _42\"> </span> </div></div><div class=\"c w78 h59 gs7\"><div class=\"t m0 x1a h10 y5e ff6 fs6 fc0 sc0 ls0 ws0\">ended<span class=\"_ _42\"> </span> </div></div><div class=\"c w76 h59 gs8\"><div class=\"t m0 x1a h15 y5e ff1 fs6 fc0 sc0 ls0 ws0\">ended<span class=\"_ _42\"> </span> </div></div><div class=\"c w78 h73 gs9\"><div class=\"t m0 x55 h10 y48 ff6 fs6 fc0 sc0 ls0 ws0\">27 July<span class=\"_ _42\"> </span> </div></div><div class=\"c w76 h73 gsa\"><div class=\"t m0 x55 h15 y48 ff1 fs6 fc0 sc0 ls0 ws0\">28 July<span class=\"_ _42\"> </span> </div></div><div class=\"c w78 h59 gsb\"><div class=\"t m0 x20 h10 y5e ff6 fs6 fc0 sc0 ls0 ws0\">2025<span class=\"_ _42\"> </span> </div></div><div class=\"c w76 h59 gsc\"><div class=\"t m0 x52 h15 y5e ff1 fs6 fc0 sc0 ls0 ws0\">2024<span class=\"_ _42\"> </span> </div></div><div class=\"c w78 h92 gsd\"><div class=\"t m0 x20 h10 yb2 ff6 fs6 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _42\"> </span> </div></div><div class=\"c w76 h92 gse\"><div class=\"t m0 x52 h15 yb2 ff1 fs6 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _42\"> </span> </div></div><div class=\"c w77 h73 gsf\"><div class=\"t m0 x6 h17 ya9 ff6 fs9 fc0 sc0 ls0 ws0\">Revenue<span class=\"_ _42\"> </span> </div></div><div class=\"c w78 h73 gs10\"><div class=\"t m0 x50 h17 ya9 ff6 fs9 fc0 sc0 ls0 ws0\">2,127,524 </div></div><div class=\"c w76 h73 gs11\"><div class=\"t m0 x49 h18 ya9 ff1 fs9 fc0 sc0 ls0 ws0\">2,035,500<span class=\"_ _42\"> </span> </div></div><div class=\"c w77 h59 gs12\"><div class=\"t m0 x6 h18 ya9 ff1 fs9 fc0 sc0 ls0 ws0\">Cost of sale<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span> </div></div><div class=\"c w78 h59 gs13\"><div class=\"t m0 xb h17 ya9 ff6 fs9 fc0 sc0 ls0 ws0\">(1,927,237) </div></div><div class=\"c w76 h59 gs14\"><div class=\"t m0 x27 h18 ya9 ff1 fs9 fc0 sc0 ls0 ws0\">(1,837,608)<span class=\"_ _42\"> </span> </div></div><div class=\"c w77 h73 gs15\"><div class=\"t m0 x6 h18 ya9 ff1 fs9 fc0 sc0 ls0 ws0\">Gross profit<span class=\"_ _42\"> </span> </div></div><div class=\"c w78 h73 gs16\"><div class=\"t m0 x7b h17 ya9 ff6 fs9 fc0 sc0 ls0 ws0\">200,287<span class=\"_ _42\"> </span> </div></div><div class=\"c w76 h73 gs17\"><div class=\"t m0 x12 h18 ya9 ff1 fs9 fc0 sc0 ls2 ws0\">197,892<span class=\"_ _42\"> </span><span class=\"ls0\"> </span></div></div><div class=\"c w77 h59 gs18\"><div class=\"t m0 x6 h18 ya9 ff1 fs9 fc0 sc0 ls0 ws0\">Administration <span class=\"_ _2\"></span>costs<span class=\"_ _42\"> </span> </div></div><div class=\"c w78 h59 gs19\"><div class=\"t m0 x12 h17 ya9 ff6 fs9 fc0 sc0 ls0 ws0\">(58,127)<span class=\"_ _42\"> </span> </div></div><div class=\"c w76 h59 gs1a\"><div class=\"t m0 x56 h18 ya9 ff1 fs9 fc0 sc0 ls0 ws0\">(55,307)<span class=\"_ _42\"> </span> </div></div><div class=\"c w77 h42 gs1b\"><div class=\"t m0 x6 h18 y62 ff1 fs9 fc0 sc0 ls0 ws0\">Operating profit af<span class=\"_ _2\"></span>ter separately<span class=\"_ _2\"></span> disclosed items<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w78 h42 gs1c\"><div class=\"t m0 x7b h17 y62 ff6 fs9 fc0 sc0 ls0 ws0\">142,160<span class=\"_ _42\"> </span> </div></div><div class=\"c w76 h42 gs1d\"><div class=\"t m0 x12 h18 y62 ff1 fs9 fc0 sc0 ls0 ws0\">142,585<span class=\"_ _42\"> </span> </div></div><div class=\"c w77 h93 gs1e\"><div class=\"t m0 x6 h17 y62 ff6 fs9 fc0 sc0 ls0 ws0\">This is stated afte<span class=\"_ _2\"></span>r charging/(c<span class=\"_ _2\"></span>rediting)<span class=\"_ _42\"> </span> </div></div><div class=\"c w77 h59 gs1f\"><div class=\"t m0 x6 h18 ya9 ff1 fs9 fc0 sc0 ls0 ws0\">Repairs and ma<span class=\"_ _2\"></span>intenance  </div></div><div class=\"c w78 h59 gs20\"><div class=\"t m0 x17 h17 ya9 ff6 fs9 fc0 sc0 ls0 ws0\">99,769<span class=\"_ _42\"> </span> </div></div><div class=\"c w76 h59 gs21\"><div class=\"t m0 x12 h18 ya9 ff1 fs9 fc0 sc0 ls0 ws0\">114,544<span class=\"_ _42\"> </span> </div></div><div class=\"c w77 h73 gs22\"><div class=\"t m0 x6 h18 ya9 ff1 fs9 fc0 sc0 ls0 ws0\">Variable conce<span class=\"_ _2\"></span>ssion rental pa<span class=\"_ _2\"></span>yments (no<span class=\"_ _2\"></span>te 22)<span class=\"_ _42\"> </span> </div></div><div class=\"c w78 h73 gs23\"><div class=\"t m0 x17 h17 ya9 ff6 fs9 fc0 sc0 ls0 ws0\">17,579<span class=\"_ _42\"> </span> </div></div><div class=\"c w76 h73 gs24\"><div class=\"t m0 x57 h18 ya9 ff1 fs9 fc0 sc0 ls0 ws0\">16,905<span class=\"_ _42\"> </span> </div></div><div class=\"c w77 h59 gs25\"><div class=\"t m0 x6 h18 ya9 ff1 fs9 fc0 sc0 ls0 ws0\">Short-term lease<span class=\"_ _2\"></span>s (note 22)<span class=\"_ _42\"> </span> </div></div><div class=\"c w78 h59 gs26\"><div class=\"t m0 x13 h17 ya9 ff6 fs9 fc0 sc0 ls2 ws0\">446<span class=\"_ _42\"> </span><span class=\"ls0\"> </span></div></div><div class=\"c w76 h59 gs27\"><div class=\"t m0 x51 h18 ya9 ff1 fs9 fc0 sc0 ls2 ws0\">593<span class=\"_ _42\"> </span><span class=\"ls0\"> </span></div></div><div class=\"c w77 h73 gs28\"><div class=\"t m0 x6 h18 ya9 ff1 fs9 fc0 sc0 ls0 ws0\">Net rent receivable<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w78 h73 gs29\"><div class=\"t m0 x17 h17 ya9 ff6 fs9 fc0 sc0 ls0 ws0\">(2,746)<span class=\"_ _42\"> </span> </div></div><div class=\"c w76 h73 gs2a\"><div class=\"t m0 x57 h18 ya9 ff1 fs9 fc0 sc0 ls0 ws0\">(2,711)<span class=\"_ _42\"> </span> </div></div><div class=\"c w77 h59 gs2b\"><div class=\"t m0 x6 h18 ya9 ff1 fs9 fc0 sc0 ls0 ws0\">Share-based pay<span class=\"_ _2\"></span>ments (note<span class=\"_ _2\"></span> 4)<span class=\"_ _42\"> </span> </div></div><div class=\"c w78 h59 gs2c\"><div class=\"t m0 x17 h17 ya9 ff6 fs9 fc0 sc0 ls0 ws0\">12,466<span class=\"_ _42\"> </span> </div></div><div class=\"c w76 h59 gs2d\"><div class=\"t m0 x57 h18 ya9 ff1 fs9 fc0 sc0 ls0 ws0\">11,021<span class=\"_ _42\"> </span> </div></div><div class=\"c w77 h73 gs2e\"><div class=\"t m0 x6 h18 ya9 ff1 fs9 fc0 sc0 ls0 ws0\">Depreciation &amp; a<span class=\"_ _2\"></span>mortisation<span class=\"_ _42\"> </span> </div></div><div class=\"c w78 h73 gs2f\"><div class=\"t m0 x7b h17 ya9 ff6 fs9 fc0 sc0 ls0 ws0\">114,365<span class=\"_ _42\"> </span> </div></div><div class=\"c w76 h73 gs30\"><div class=\"t m0 x12 h18 ya9 ff1 fs9 fc0 sc0 ls0 ws0\">102,382<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs4\"><div class=\"t m0 x1 h38 y48d ff1 fsc fc0 sc0 ls0 ws0\">1<span class=\"_ _42\"> </span></div></div><div class=\"c w2 h0 gs4\"><div class=\"t m0 x58 h18 y48e ff1 fs9 fc0 sc0 ls0 ws0\">Included in cos<span class=\"_ _2\"></span>t of sales is \u00a3690.<span class=\"_ _2\"></span>8 million <span class=\"lsa\">(202</span>4<span class=\"ls1c\">: \u00a3<span class=\"ls2\">66</span></span>4<span class=\"_ _2\"></span>.7 million) relating<span class=\"_ _2\"></span> to the cost of<span class=\"_ _2\"></span> inventory recog<span class=\"_ _2\"></span>nised a<span class=\"_ _2\"></span>s <span class=\"ls2\">an <span class=\"_ _1\"></span></span>expense<span class=\"_ _2\"></span>.<span class=\"_ _42\"> </span> </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradingIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-426": {
   "value": "2.<span class=\"ls0\"> <span class=\"_ _10\"> </span>Operating profit<span class=\"_ _42\"> </span></span><span class=\"ls0\"><span class=\"_ _1\"></span><span class=\"ff1 fs9\"> </span></span>52 weeks<span class=\"_ _42\"> </span> 52 weeks<span class=\"_ _42\"> </span> ended<span class=\"_ _42\"> </span> ended<span class=\"_ _42\"> </span> 27 July<span class=\"_ _42\"> </span> 28 July<span class=\"_ _42\"> </span> 2025<span class=\"_ _42\"> </span> 2024<span class=\"_ _42\"> </span> \u00a3000<span class=\"_ _42\"> </span> \u00a3000<span class=\"_ _42\"> </span> Revenue<span class=\"_ _42\"> </span> 2,127,524 2,035,500<span class=\"_ _42\"> </span> Cost of sale<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span> (1,927,237) (1,837,608)<span class=\"_ _42\"> </span> Gross profit<span class=\"_ _42\"> </span> 200,287<span class=\"_ _42\"> </span> 197,892<span class=\"_ _42\"> </span><span class=\"ls0\"> </span>Administration <span class=\"_ _2\"></span>costs<span class=\"_ _42\"> </span> (58,127)<span class=\"_ _42\"> </span> (55,307)<span class=\"_ _42\"> </span> Operating profit af<span class=\"_ _2\"></span>ter separately<span class=\"_ _2\"></span> disclosed items<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> 142,160<span class=\"_ _42\"> </span> 142,585<span class=\"_ _42\"> </span> This is stated afte<span class=\"_ _2\"></span>r charging/(c<span class=\"_ _2\"></span>rediting)<span class=\"_ _42\"> </span> Repairs and ma<span class=\"_ _2\"></span>intenance  99,769<span class=\"_ _42\"> </span> 114,544<span class=\"_ _42\"> </span> Variable conce<span class=\"_ _2\"></span>ssion rental pa<span class=\"_ _2\"></span>yments (no<span class=\"_ _2\"></span>te 22)<span class=\"_ _42\"> </span> 17,579<span class=\"_ _42\"> </span> 16,905<span class=\"_ _42\"> </span> Short-term lease<span class=\"_ _2\"></span>s (note 22)<span class=\"_ _42\"> </span> 446<span class=\"_ _42\"> </span><span class=\"ls0\"> </span>593<span class=\"_ _42\"> </span><span class=\"ls0\"> </span>Net rent receivable<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> (2,746)<span class=\"_ _42\"> </span> (2,711)<span class=\"_ _42\"> </span> Share-based pay<span class=\"_ _2\"></span>ments (note<span class=\"_ _2\"></span> 4)<span class=\"_ _42\"> </span> 12,466<span class=\"_ _42\"> </span> 11,021<span class=\"_ _42\"> </span> Depreciation &amp; a<span class=\"_ _2\"></span>mortisation<span class=\"_ _42\"> </span> 114,365<span class=\"_ _42\"> </span> 102,382<span class=\"_ _42\"> </span> 1<span class=\"_ _42\"> </span>Included in cos<span class=\"_ _2\"></span>t of sales is \u00a3690.<span class=\"_ _2\"></span>8 million <span class=\"lsa\">(202</span>4<span class=\"ls1c\">: \u00a3<span class=\"ls2\">66</span></span>4<span class=\"_ _2\"></span>.7 million) relating<span class=\"_ _2\"></span> to the cost of<span class=\"_ _2\"></span> inventory recog<span class=\"_ _2\"></span>nised a<span class=\"_ _2\"></span>s <span class=\"ls2\">an <span class=\"_ _1\"></span></span>expense<span class=\"_ _2\"></span>.<span class=\"_ _42\"> </span> Auditor's remunera<span class=\"_ _2\"></span>tion<span class=\"_ _42\"> </span> 52 weeks<span class=\"_ _42\"> </span> 52 weeks<span class=\"_ _42\"> </span> ended<span class=\"_ _42\"> </span> ended<span class=\"_ _42\"> </span> 27 July<span class=\"_ _42\"> </span> 28 July<span class=\"_ _42\"> </span> 2025<span class=\"_ _42\"> </span> 2024<span class=\"_ _42\"> </span> \u00a3000<span class=\"_ _42\"> </span> \u00a3000<span class=\"_ _42\"> </span> Fees payable for<span class=\"_ _2\"></span> the audit of the<span class=\"_ _2\"></span> financial <span class=\"_ _2\"></span>statements<span class=\"_ _42\"> </span> - Audit fees<span class=\"_ _42\"> </span> 657<span class=\"_ _42\"> </span><span class=\"ls0\"> </span>610<span class=\"_ _42\"> </span><span class=\"ls0\"> </span>- Additional audit<span class=\"_ _2\"></span> work (for pre<span class=\"_ _2\"></span>vious year aud<span class=\"_ _2\"></span>it)<span class=\"_ _42\"> </span> \u2013<span class=\"_ _42\"> </span><span class=\"ff1\"> </span>122<span class=\"_ _42\"> </span><span class=\"ls0\"> </span>Fees pay<span class=\"ls2\">ab</span>le for other <span class=\"_ _2\"></span>services<span class=\"_ _42\"> </span> - Interim audit fee<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span> 76<span class=\"_ _42\"> </span><span class=\"ls0\"> </span>72<span class=\"_ _42\"> </span><span class=\"ls0\"> </span>Total auditor's fee<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> 733<span class=\"_ _42\"> </span><span class=\"ls0\"> </span>804<span class=\"ls0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-2": {
   "value": "2.<span class=\"ls0\"> <span class=\"_ _10\"> </span>Operating profit<span class=\"_ _42\"> </span></span>52 weeks<span class=\"_ _42\"> </span>52 weeks<span class=\"_ _42\"> </span>ended<span class=\"_ _42\"> </span>ended<span class=\"_ _42\"> </span>27 July<span class=\"_ _42\"> </span>28 July<span class=\"_ _42\"> </span>2025<span class=\"_ _42\"> </span>2024<span class=\"_ _42\"> </span>\u00a3000<span class=\"_ _42\"> </span>\u00a3000<span class=\"_ _42\"> </span>Revenue<span class=\"_ _42\"> </span>2,127,5242,035,500<span class=\"_ _42\"> </span>Cost of sale<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span>(1,927,237)(1,837,608)<span class=\"_ _42\"> </span>Gross profit<span class=\"_ _42\"> </span>200,287<span class=\"_ _42\"> </span>197,892<span class=\"_ _42\"> </span>Administration <span class=\"_ _2\"></span>costs<span class=\"_ _42\"> </span>(58,127)<span class=\"_ _42\"> </span>(55,307)<span class=\"_ _42\"> </span>Operating profit af<span class=\"_ _2\"></span>ter separately<span class=\"_ _2\"></span> disclosed items<span class=\"_ _42\"> </span>142,160<span class=\"_ _42\"> </span>142,585<span class=\"_ _42\"> </span>This is stated afte<span class=\"_ _2\"></span>r charging/(c<span class=\"_ _2\"></span>rediting)<span class=\"_ _42\"> </span>Repairs and ma<span class=\"_ _2\"></span>intenance 99,769<span class=\"_ _42\"> </span>114,544<span class=\"_ _42\"> </span>Variable conce<span class=\"_ _2\"></span>ssion rental pa<span class=\"_ _2\"></span>yments (no<span class=\"_ _2\"></span>te 22)<span class=\"_ _42\"> </span>17,579<span class=\"_ _42\"> </span>16,905<span class=\"_ _42\"> </span>Short-term lease<span class=\"_ _2\"></span>s (note 22)<span class=\"_ _42\"> </span>446<span class=\"_ _42\"> </span>593<span class=\"_ _42\"> </span>Net rent receivable<span class=\"_ _42\"> </span>(2,746)<span class=\"_ _42\"> </span>(2,711)<span class=\"_ _42\"> </span>Share-based pay<span class=\"_ _2\"></span>ments (note<span class=\"_ _2\"></span> 4)<span class=\"_ _42\"> </span>12,466<span class=\"_ _42\"> </span>11,021<span class=\"_ _42\"> </span>Depreciation &amp; a<span class=\"_ _2\"></span>mortisation<span class=\"_ _42\"> </span>114,365<span class=\"_ _42\"> </span>102,382<span class=\"_ _42\"> </span>1<span class=\"_ _42\"> </span>Included in cos<span class=\"_ _2\"></span>t of sales is \u00a3690.<span class=\"_ _2\"></span>8 million <span class=\"lsa\">(202</span>4<span class=\"ls1c\">: \u00a3<span class=\"ls2\">66</span></span>4<span class=\"_ _2\"></span>.7 million) relating<span class=\"_ _2\"></span> to the cost of<span class=\"_ _2\"></span> inventory recog<span class=\"_ _2\"></span>nised a<span class=\"_ _2\"></span>s <span class=\"ls2\">an <span class=\"_ _1\"></span></span>expense<span class=\"_ _2\"></span>.<span class=\"_ _42\"> </span>Auditor's remunera<span class=\"_ _2\"></span>tion<span class=\"_ _42\"> </span>52 weeks<span class=\"_ _42\"> </span>52 weeks<span class=\"_ _42\"> </span>ended<span class=\"_ _42\"> </span>ended<span class=\"_ _42\"> </span>27 July<span class=\"_ _42\"> </span>28 July<span class=\"_ _42\"> </span>2025<span class=\"_ _42\"> </span>2024<span class=\"_ _42\"> </span>\u00a3000<span class=\"_ _42\"> </span>\u00a3000<span class=\"_ _42\"> </span>Fees payable for<span class=\"_ _2\"></span> the audit of the<span class=\"_ _2\"></span> financial <span class=\"_ _2\"></span>statements<span class=\"_ _42\"> </span>- Audit fees<span class=\"_ _42\"> </span>657<span class=\"_ _42\"> </span>610<span class=\"_ _42\"> </span>- Additional audit<span class=\"_ _2\"></span> work (for pre<span class=\"_ _2\"></span>vious year aud<span class=\"_ _2\"></span>it)<span class=\"_ _42\"> </span>\u2013<span class=\"_ _42\"> </span>122<span class=\"_ _42\"> </span>Fees pay<span class=\"ls2\">ab</span>le for other <span class=\"_ _2\"></span>services<span class=\"_ _42\"> </span>- Interim audit fee<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span>76<span class=\"_ _42\"> </span>72<span class=\"_ _42\"> </span>Total auditor's fee<span class=\"_ _42\"> </span>733<span class=\"_ _42\"> </span>804",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-438": {
   "value": "2.<span class=\"ls0\"> <span class=\"_ _10\"> </span>Operating profit<span class=\"_ _42\"> </span></span>52 weeks<span class=\"_ _42\"> </span>52 weeks<span class=\"_ _42\"> </span>ended<span class=\"_ _42\"> </span>ended<span class=\"_ _42\"> </span>27 July<span class=\"_ _42\"> </span>28 July<span class=\"_ _42\"> </span>2025<span class=\"_ _42\"> </span>2024<span class=\"_ _42\"> </span>\u00a3000<span class=\"_ _42\"> </span>\u00a3000<span class=\"_ _42\"> </span>Revenue<span class=\"_ _42\"> </span>2,127,5242,035,500<span class=\"_ _42\"> </span>Cost of sale<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span>(1,927,237)(1,837,608)<span class=\"_ _42\"> </span>Gross profit<span class=\"_ _42\"> </span>200,287<span class=\"_ _42\"> </span>197,892<span class=\"_ _42\"> </span>Administration <span class=\"_ _2\"></span>costs<span class=\"_ _42\"> </span>(58,127)<span class=\"_ _42\"> </span>(55,307)<span class=\"_ _42\"> </span>Operating profit af<span class=\"_ _2\"></span>ter separately<span class=\"_ _2\"></span> disclosed items<span class=\"_ _42\"> </span>142,160<span class=\"_ _42\"> </span>142,585<span class=\"_ _42\"> </span>This is stated afte<span class=\"_ _2\"></span>r charging/(c<span class=\"_ _2\"></span>rediting)<span class=\"_ _42\"> </span>Repairs and ma<span class=\"_ _2\"></span>intenance 99,769<span class=\"_ _42\"> </span>114,544<span class=\"_ _42\"> </span>Variable conce<span class=\"_ _2\"></span>ssion rental pa<span class=\"_ _2\"></span>yments (no<span class=\"_ _2\"></span>te 22)<span class=\"_ _42\"> </span>17,579<span class=\"_ _42\"> </span>16,905<span class=\"_ _42\"> </span>Short-term lease<span class=\"_ _2\"></span>s (note 22)<span class=\"_ _42\"> </span>446<span class=\"_ _42\"> </span>593<span class=\"_ _42\"> </span>Net rent receivable<span class=\"_ _42\"> </span>(2,746)<span class=\"_ _42\"> </span>(2,711)<span class=\"_ _42\"> </span>Share-based pay<span class=\"_ _2\"></span>ments (note<span class=\"_ _2\"></span> 4)<span class=\"_ _42\"> </span>12,466<span class=\"_ _42\"> </span>11,021<span class=\"_ _42\"> </span>Depreciation &amp; a<span class=\"_ _2\"></span>mortisation<span class=\"_ _42\"> </span>114,365<span class=\"_ _42\"> </span>102,382<span class=\"_ _42\"> </span>1<span class=\"_ _42\"> </span>Included in cos<span class=\"_ _2\"></span>t of sales is \u00a3690.<span class=\"_ _2\"></span>8 million <span class=\"lsa\">(202</span>4<span class=\"ls1c\">: \u00a3<span class=\"ls2\">66</span></span>4<span class=\"_ _2\"></span>.7 million) relating<span class=\"_ _2\"></span> to the cost of<span class=\"_ _2\"></span> inventory recog<span class=\"_ _2\"></span>nised a<span class=\"_ _2\"></span>s <span class=\"ls2\">an <span class=\"_ _1\"></span></span>expense<span class=\"_ _2\"></span>.<span class=\"_ _42\"> </span>Auditor's remunera<span class=\"_ _2\"></span>tion<span class=\"_ _42\"> </span>52 weeks<span class=\"_ _42\"> </span>52 weeks<span class=\"_ _42\"> </span>ended<span class=\"_ _42\"> </span>ended<span class=\"_ _42\"> </span>27 July<span class=\"_ _42\"> </span>28 July<span class=\"_ _42\"> </span>2025<span class=\"_ _42\"> </span>2024<span class=\"_ _42\"> </span>\u00a3000<span class=\"_ _42\"> </span>\u00a3000<span class=\"_ _42\"> </span>Fees payable for<span class=\"_ _2\"></span> the audit of the<span class=\"_ _2\"></span> financial <span class=\"_ _2\"></span>statements<span class=\"_ _42\"> </span>- Audit fees<span class=\"_ _42\"> </span>657<span class=\"_ _42\"> </span>610<span class=\"_ _42\"> </span>- Additional audit<span class=\"_ _2\"></span> work (for pre<span class=\"_ _2\"></span>vious year aud<span class=\"_ _2\"></span>it)<span class=\"_ _42\"> </span>\u2013<span class=\"_ _42\"> </span>122<span class=\"_ _42\"> </span>Fees pay<span class=\"ls2\">ab</span>le for other <span class=\"_ _2\"></span>services<span class=\"_ _42\"> </span>- Interim audit fee<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span>76<span class=\"_ _42\"> </span>72<span class=\"_ _42\"> </span>Total auditor's fee<span class=\"_ _42\"> </span>733<span class=\"_ _42\"> </span>804",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-440": {
   "value": "Cost of sale<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span>(1,927,237)(1,837,608)<span class=\"_ _42\"> </span>1<span class=\"_ _42\"> </span>Included in cos<span class=\"_ _2\"></span>t of sales is \u00a3690.<span class=\"_ _2\"></span>8 million <span class=\"lsa\">(202</span>4<span class=\"ls1c\">: \u00a3<span class=\"ls2\">66</span></span>4<span class=\"_ _2\"></span>.7 million) relating<span class=\"_ _2\"></span> to the cost of<span class=\"_ _2\"></span> inventory recog<span class=\"_ _2\"></span>nised a<span class=\"_ _2\"></span>s <span class=\"ls2\">an <span class=\"_ _1\"></span></span>expense<span class=\"_ _2\"></span>.<span class=\"_ _42\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-415": {
   "value": "Administration <span class=\"_ _2\"></span>costs<span class=\"_ _42\"> </span> (58,127)<span class=\"_ _42\"> </span> (55,307)<span class=\"_ _42\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-414": {
   "value": "Depreciation &amp; a<span class=\"_ _2\"></span>mortisation<span class=\"_ _42\"> </span> 114,365<span class=\"_ _42\"> </span> 102,382<span class=\"_ _42\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-385": {
   "value": "<div class=\"c w79 h94 gs32\"><div class=\"t m0 x6 h17 y96 ff6 fs9 fc0 sc0 ls0 ws0\">Auditor's remunera<span class=\"_ _2\"></span>tion<span class=\"_ _42\"> </span> </div></div><div class=\"c w52 h94 gs33\"><div class=\"t m0 x21 h10 ya9 ff6 fs6 fc0 sc0 ls0 ws0\">52 weeks<span class=\"_ _42\"> </span> </div></div><div class=\"c w7a h94 gs34\"><div class=\"t m0 x2b h15 ya9 ff1 fs6 fc0 sc0 ls0 ws0\">52 weeks<span class=\"_ _42\"> </span> </div></div><div class=\"c w52 h23 gs35\"><div class=\"t m0 x1b h10 ya9 ff6 fs6 fc0 sc0 ls0 ws0\">ended<span class=\"_ _42\"> </span> </div></div><div class=\"c w7a h23 gs36\"><div class=\"t m0 x30 h15 ya9 ff1 fs6 fc0 sc0 ls0 ws0\">ended<span class=\"_ _42\"> </span> </div></div><div class=\"c w52 h23 gs37\"><div class=\"t m0 x56 h10 ya9 ff6 fs6 fc0 sc0 ls0 ws0\">27 July<span class=\"_ _42\"> </span> </div></div><div class=\"c w7a h23 gs38\"><div class=\"t m0 x17 h15 ya9 ff1 fs6 fc0 sc0 ls0 ws0\">28 July<span class=\"_ _42\"> </span> </div></div><div class=\"c w52 h23 gs39\"><div class=\"t m0 x30 h10 ya9 ff6 fs6 fc0 sc0 ls0 ws0\">2025<span class=\"_ _42\"> </span> </div></div><div class=\"c w7a h23 gs3a\"><div class=\"t m0 x2e h15 ya9 ff1 fs6 fc0 sc0 ls0 ws0\">2024<span class=\"_ _42\"> </span> </div></div><div class=\"c w52 h86 gs3b\"><div class=\"t m0 x30 h10 y39e ff6 fs6 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _42\"> </span> </div></div><div class=\"c w7a h86 gs3c\"><div class=\"t m0 x2e h15 y39e ff1 fs6 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _42\"> </span> </div></div><div class=\"c w79 h23 gs3d\"><div class=\"t m0 x6 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">Fees payable for<span class=\"_ _2\"></span> the audit of the<span class=\"_ _2\"></span> financial <span class=\"_ _2\"></span>statements<span class=\"_ _42\"> </span> </div></div><div class=\"c w79 h23 gs3e\"><div class=\"t m0 x6 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">- Audit fees<span class=\"_ _42\"> </span> </div></div><div class=\"c w52 h23 gs3f\"><div class=\"t m0 x1a h18 y423 ff1 fs9 fc0 sc0 ls2 ws0\">657<span class=\"_ _42\"> </span><span class=\"ls0\"> </span></div></div><div class=\"c w7a h23 gs40\"><div class=\"t m0 x20 h18 y423 ff1 fs9 fc0 sc0 ls2 ws0\">610<span class=\"_ _42\"> </span><span class=\"ls0\"> </span></div></div><div class=\"c w79 h23 gs41\"><div class=\"t m0 x6 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">- Additional audit<span class=\"_ _2\"></span> work (for pre<span class=\"_ _2\"></span>vious year aud<span class=\"_ _2\"></span>it)<span class=\"_ _42\"> </span> </div></div><div class=\"c w52 h23 gs42\"><div class=\"t m0 x31 h18 y423 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _42\"> </span><span class=\"ff1\"> </span></div></div><div class=\"c w7a h23 gs43\"><div class=\"t m0 x20 h18 y423 ff1 fs9 fc0 sc0 ls2 ws0\">122<span class=\"_ _42\"> </span><span class=\"ls0\"> </span></div></div><div class=\"c w79 h23 gs44\"><div class=\"t m0 x6 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">Fees pay<span class=\"ls2\">ab</span>le for other <span class=\"_ _2\"></span>services<span class=\"_ _42\"> </span> </div></div><div class=\"c w79 h94 gs45\"><div class=\"t m0 x6 h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">- Interim audit fee<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span> </div></div><div class=\"c w52 h94 gs46\"><div class=\"t m0 x20 h18 y416 ff1 fs9 fc0 sc0 ls2 ws0\">76<span class=\"_ _42\"> </span><span class=\"ls0\"> </span></div></div><div class=\"c w7a h94 gs47\"><div class=\"t m0 x31 h18 y416 ff1 fs9 fc0 sc0 ls2 ws0\">72<span class=\"_ _42\"> </span><span class=\"ls0\"> </span></div></div><div class=\"c w79 h16 gs48\"><div class=\"t m0 x6 h18 y3a6 ff1 fs9 fc0 sc0 ls0 ws0\">Total auditor's fee<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w52 h16 gs49\"><div class=\"t m0 x1a h17 y3a6 ff6 fs9 fc0 sc0 ls2 ws0\">733<span class=\"_ _42\"> </span><span class=\"ls0\"> </span></div></div><div class=\"c w7a h16 gs4a\"><div class=\"t m0 x20 h18 y3a6 ff1 fs9 fc0 sc0 ls2 ws0\">804<span class=\"ls0\"> </span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-3": {
   "value": "3.<span class=\"ls0\"> <span class=\"_ _10\"> </span>Property losses <span class=\"_ _1\"></span>and gains and s<span class=\"_ _1\"></span>eparately disclose<span class=\"_ _1\"></span>d items<span class=\"_ _42\"> </span></span>2025<span class=\"_ _42\"> </span>2025<span class=\"_ _42\"> </span>2025<span class=\"_ _42\"> </span>2024<span class=\"_ _42\"> </span>2024<span class=\"_ _42\"> </span>2024<span class=\"_ _42\"> </span>Before<span class=\"_ _42\"> </span>separately<span class=\"_ _42\"> </span>After<span class=\"_ _42\"> </span>Beforeseparately<span class=\"_ _42\"> </span>After<span class=\"_ _42\"> </span>separately<span class=\"_ _42\"> </span>disclosed<span class=\"_ _42\"> </span>separatelyseparatelydisclosedseparately<span class=\"_ _42\"> </span>disclosed<span class=\"_ _42\"> </span>items<span class=\"_ _42\"> </span>disclosed<span class=\"_ _42\"> </span>disclosed<span class=\"_ _42\"> </span>itemsdisclosed<span class=\"_ _42\"> </span>items<span class=\"_ _42\"> </span>items<span class=\"_ _42\"> </span>items<span class=\"_ _42\"> </span>items<span class=\"_ _42\"> </span>\u00a3000<span class=\"_ _42\"> </span>\u00a3000<span class=\"_ _42\"> </span>\u00a3000<span class=\"_ _42\"> </span>\u00a3000<span class=\"_ _42\"> </span>\u00a3000<span class=\"_ _42\"> </span>\u00a3000<span class=\"_ _42\"> </span>Operating ite<span class=\"_ _2\"></span>ms<span class=\"_ _42\"> </span>Local governmen<span class=\"_ _2\"></span>t support<span class=\"_ _2\"></span> grants<span class=\"_ _42\"> </span>\u2013<span class=\"_ _42\"> </span>\u2013<span class=\"_ _42\"> </span>\u2013<span class=\"_ _42\"> </span>\u2013<span class=\"_ _42\"> </span>(14)<span class=\"_ _42\"> </span>(14)<span class=\"_ _42\"> </span>Depreciation adju<span class=\"_ _2\"></span>stment on impa<span class=\"_ _2\"></span>ired assets<span class=\"_ _42\"> </span>\u2013<span class=\"_ _42\"> </span>968<span class=\"_ _42\"> </span>968<span class=\"_ _42\"> </span>\u2013<span class=\"_ _42\"> </span>(4,139)(4,139)<span class=\"_ _42\"> </span>Other<span class=\"_ _42\"> </span>\u2013<span class=\"_ _42\"> </span>3,281<span class=\"_ _42\"> </span>3,281<span class=\"_ _42\"> </span>\u2013<span class=\"_ _42\"> </span>1,0591,059<span class=\"_ _42\"> </span>Total operating<span class=\"_ _2\"></span> (income)/cost<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span>\u2013<span class=\"_ _42\"> </span>4,249<span class=\"_ _42\"> </span>4,249<span class=\"_ _42\"> </span>\u2013(3,094)(3,094)<span class=\"_ _42\"> </span>Property gains<span class=\"_ _2\"></span> and losses<span class=\"_ _42\"> </span>Fixed assets<span class=\"_ _42\"> </span>948<span class=\"_ _42\"> </span>1,049<span class=\"_ _42\"> </span>1,<span class=\"ls2\">997<span class=\"_ _42\"> </span></span>7710,49610,573<span class=\"_ _42\"> </span>Leases<span class=\"_ _42\"> </span>\u2013<span class=\"_ _42\"> </span>(162)<span class=\"_ _42\"> </span>(162)<span class=\"_ _42\"> </span>\u2013(1,519)(1,519)<span class=\"_ _42\"> </span>Additional costs of di<span class=\"_ _2\"></span>sposal<span class=\"_ _42\"> </span>\u2013<span class=\"_ _42\"> </span>1,316<span class=\"_ _42\"> </span>1,316<span class=\"_ _42\"> </span>\u20134,4054,405<span class=\"_ _42\"> </span>Other property<span class=\"_ _2\"></span> gains<span class=\"_ _42\"> </span>\u2013<span class=\"_ _42\"> </span>\u2013<span class=\"_ _42\"> </span>\u2013<span class=\"_ _42\"> </span>(88)<span class=\"_ _42\"> </span>\u2013<span class=\"_ _42\"> </span>(88)<span class=\"_ _42\"> </span>948<span class=\"_ _42\"> </span>2,203<span class=\"_ _42\"> </span>3,151<span class=\"_ _42\"> </span>(11)13,38213,371<span class=\"_ _42\"> </span>Impairments<span class=\"_ _42\"> </span>Impairment of as<span class=\"_ _2\"></span>sets under<span class=\"_ _2\"></span> construction<span class=\"_ _42\"> </span>\u2013<span class=\"_ _42\"> </span>\u2013<span class=\"_ _42\"> </span>\u2013<span class=\"_ _42\"> </span>\u20135,3345,334<span class=\"_ _42\"> </span>Impairment of intangib<span class=\"_ _2\"></span>le a<span class=\"_ _2\"></span>ssets<span class=\"_ _42\"> </span>\u2013<span class=\"_ _42\"> </span>\u2013<span class=\"_ _42\"> </span>\u2013<span class=\"_ _42\"> </span>\u2013<span class=\"_ _42\"> </span>\u2013<span class=\"_ _42\"> </span>\u2013<span class=\"_ _42\"> </span>Impairment of pro<span class=\"_ _2\"></span>perty, plan<span class=\"_ _2\"></span>t and equipmen<span class=\"_ _2\"></span>t<span class=\"_ _42\"> </span>\u2013<span class=\"_ _42\"> </span>4,954<span class=\"_ _42\"> </span>4,954<span class=\"_ _42\"> </span>\u201319,93419,934<span class=\"_ _42\"> </span>Reversal of prope<span class=\"_ _2\"></span>rty, plant<span class=\"_ _2\"></span> and equ<span class=\"_ _2\"></span>ipment<span class=\"_ _42\"> </span>\u2013<span class=\"_ _42\"> </span>(7,<span class=\"ls2\">806<span class=\"ls0\">)<span class=\"_ _42\"> </span></span></span>(7,<span class=\"ls2\">806<span class=\"ls0\">)<span class=\"_ _42\"> </span></span></span>\u2013(7,582)(7,582)<span class=\"_ _42\"> </span>impairment<span class=\"_ _42\"> </span>Impairment of in<span class=\"_ _2\"></span>vestment prop<span class=\"_ _2\"></span>erties<span class=\"_ _42\"> </span>\u2013<span class=\"_ _42\"> </span>\u2013<span class=\"_ _42\"> </span>\u2013<span class=\"_ _42\"> </span>\u2013<span class=\"_ _42\"> </span>347<span class=\"_ _42\"> </span>347<span class=\"_ _42\"> </span>Reversal of inve<span class=\"_ _2\"></span>stment prope<span class=\"_ _2\"></span>rties impairmen<span class=\"_ _2\"></span>t<span class=\"_ _42\"> </span>\u2013<span class=\"_ _42\"> </span>(<span class=\"ls2\">786</span>)<span class=\"_ _42\"> </span>(<span class=\"ls2\">786</span>)<span class=\"_ _42\"> </span>\u2013<span class=\"_ _42\"> </span>(73)<span class=\"_ _42\"> </span>(73)<span class=\"_ _42\"> </span>Impairment of righ<span class=\"_ _2\"></span>t of use as<span class=\"_ _2\"></span>sets<span class=\"_ _42\"> </span>\u2013<span class=\"_ _42\"> </span>41<span class=\"ls0\">5<span class=\"_ _42\"> </span></span>41<span class=\"ls0\">5<span class=\"_ _42\"> </span></span>\u20132,1612,161<span class=\"_ _42\"> </span>Reversal of righ<span class=\"_ _2\"></span>t of use asse<span class=\"_ _2\"></span>t Impairme<span class=\"_ _2\"></span>nts<span class=\"_ _42\"> </span>\u2013<span class=\"_ _42\"> </span>(1,7<span class=\"ls2\">16</span>)<span class=\"_ _42\"> </span>(1,716)<span class=\"_ _42\"> </span>\u2013(1,023)(1,023)<span class=\"_ _42\"> </span>\u2013<span class=\"_ _42\"> </span>(4,939)<span class=\"_ _42\"> </span>(4,939)<span class=\"_ _42\"> </span>\u201319,09819,098<span class=\"_ _42\"> </span>Total property <span class=\"_ _2\"></span>losses/(gains)<span class=\"_ _42\"> </span>948<span class=\"_ _42\"> </span>(2,736)<span class=\"_ _42\"> </span>(1,788)<span class=\"_ _42\"> </span>(11)32,48032,469<span class=\"_ _42\"> </span>13.<span class=\"ls0\"> <span class=\"_ _18\"> </span>Property, plant and<span class=\"_ _1\"></span> equipment<span class=\"_ _1\"></span> </span>Freehold and Equipment long leasehold Short-leasehol<span class=\"_ _1\"></span>d fixtures and Assets under property property fittings construction Total \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Cost At 30 July 2023 1,494,053 272,584 763,384 64,890 2,594,911 Additions 36,085 4,347 52,105 22,367 114,904 Transfers from <span class=\"_ _2\"></span>capitalised lea<span class=\"_ _2\"></span>ses (1,753) \u2013<span class=\"ff1\"> </span>\u2013<span class=\"ff1\"> </span>\u2013<span class=\"ff1\"> </span>(1,753) Transfers 21,880 1,225 6,414 (29,519) \u2013<span class=\"ff1\"> </span>Exchange differe<span class=\"_ _2\"></span>nces (917)<span class=\"ls0\"> </span>(43)<span class=\"ls0\"> </span>(168)<span class=\"ls0\"> </span>(183)<span class=\"ls0\"> </span>(1,311) Transfer to held<span class=\"_ _2\"></span> for sale (7,335) \u2013<span class=\"ff1\"> </span>\u2013<span class=\"ff1\"> </span>\u2013<span class=\"ff1\"> </span>(7,335) Disposals (42,970) (10,892) (6,601) \u2013<span class=\"ff1\"> </span>(60,463) Reclassifications 8,661 (8,661) \u2013<span class=\"ff1\"> </span>\u2013<span class=\"ff1\"> </span>\u2013<span class=\"ff1\"> </span>At 28 July 2024 1,507,704 258,560 815,134 57,555 2,638,953 Additions 38,821 6,377 57,708 10,186 113,092 Transfers from <span class=\"_ _2\"></span>capitalised lea<span class=\"_ _2\"></span>ses (418)<span class=\"ls0\"> </span>\u2013<span class=\"ff1\"> </span>\u2013<span class=\"ff1\"> </span>\u2013<span class=\"ff1\"> </span>(418)<span class=\"ls0\"> </span>Transfers from he<span class=\"_ _2\"></span>ld for sale 300<span class=\"ls0\"> </span>\u2013<span class=\"ff1\"> </span>\u2013<span class=\"ff1\"> </span>\u2013<span class=\"ff1\"> </span>300<span class=\"ls0\"> </span>Transfers to in<span class=\"_ _2\"></span>vestment prop<span class=\"_ _2\"></span>erty (5,842) \u2013<span class=\"ff1\"> </span>\u2013<span class=\"ff1\"> </span>\u2013<span class=\"ff1\"> </span>(5,842) Transfers 16,774 2,234 11,258 (30,2<span class=\"ls2\">66</span>) \u2013<span class=\"ff1\"> </span>Exchange differe<span class=\"_ _2\"></span>nces 1,900 92<span class=\"ls0\"> </span>314<span class=\"ls0\"> </span>5 2,311 Disposals (11,983) (2,307) (4,044) \u2013<span class=\"ff1\"> </span>(18,334) Reclassifications 8,935 (8,935) \u2013<span class=\"ff1\"> </span>\u2013<span class=\"ff1\"> </span>\u2013<span class=\"ff1\"> </span>At 27 July 202<span class=\"_ _2\"></span>5 1,556,191 256,021 880,370 37,480<span class=\"ls0\"> </span>2,730,062 Accumulated deprec<span class=\"_ _2\"></span>iation and<span class=\"_ _2\"></span> impairment<span class=\"ffc fs13\"> </span>At 30 July 2023 (425,107) (170,576) (620,811) (601)<span class=\"ls0\"> </span>(1,217,095) Provided during <span class=\"_ _2\"></span>the period (19,844) (8,184) (35,468) \u2013<span class=\"ff1\"> </span>(6<span class=\"ls0\">3,496) </span>Transfers to capi<span class=\"_ _2\"></span>talised lease<span class=\"_ _2\"></span>s 211<span class=\"ls0\"> </span>\u2013<span class=\"ff1\"> </span>\u2013<span class=\"ff1\"> </span>\u2013<span class=\"ff1\"> </span>211<span class=\"ls0\"> </span>Exchange differe<span class=\"_ _2\"></span>nces 35<span class=\"ls0\"> </span>12<span class=\"ls0\"> </span>91<span class=\"ls0\"> </span>\u2013<span class=\"ff1\"> </span>13<span class=\"ls0\">8 </span>Impairment loss (16,335) (1,237) (2,362) (5,334) (25,268) Reversal of impa<span class=\"_ _2\"></span>irment losse<span class=\"_ _2\"></span>s 6,612 584<span class=\"ls0\"> </span>386<span class=\"ls0\"> </span>\u2013<span class=\"ff1\"> </span>7,582 Transfers to held <span class=\"_ _2\"></span>for sale 4,847 \u2013<span class=\"ff1\"> </span>\u2013<span class=\"ff1\"> </span>\u2013<span class=\"ff1\"> </span>4,847 Disposals 13,379 7,202 4,171 3,993 28,745 Reclassifications (5,725) 5,725 \u2013<span class=\"ff1\"> </span>\u2013<span class=\"ff1\"> </span>\u2013<span class=\"ff1\"> </span>1<span class=\"_ _42\"> </span>At 28 July 2024<span class=\"_ _42\"> </span>(441,<span class=\"ls2\">927<span class=\"ls0\">) </span></span>(166,474) (653,993) (1,942) (1,264,<span class=\"ls2\">336</span>) Provided during <span class=\"_ _2\"></span>the period (24,025) (8,268) (39,912) \u2013<span class=\"ff1\"> </span>(72,205) Exchange differe<span class=\"_ _2\"></span>nces (17<span class=\"ls0\">9) </span>(37)<span class=\"ls0\"> </span>(23<span class=\"ls0\">1) </span>\u2013<span class=\"ff1\"> </span>(44<span class=\"ls0\">7) </span>Transfers (586)<span class=\"ls0\"> </span>\u2013<span class=\"ff1\"> </span>\u2013<span class=\"ff1\"> </span>586<span class=\"ls0\"> </span>\u2013<span class=\"ff1\"> </span>Transfers to in<span class=\"_ _2\"></span>vestment prop<span class=\"_ _2\"></span>erty 31<span class=\"ls0\"> </span>\u2013<span class=\"ff1\"> </span>\u2013<span class=\"ff1\"> </span>\u2013<span class=\"ff1\"> </span>31<span class=\"ls0\"> </span>Impairment loss (4,403) (78)<span class=\"ls0\"> </span>(473)<span class=\"ls0\"> </span>\u2013<span class=\"ff1\">  </span>(4,954) Reversal of impa<span class=\"_ _2\"></span>irment losse<span class=\"_ _2\"></span>s 6,8<span class=\"ls2\">90</span> 622<span class=\"ls0\"> </span>294<span class=\"ls0\"> </span>\u2013<span class=\"ff1\"> </span>7,806 Disposals 4,512 843<span class=\"ls0\"> </span>2,262 1,191 8,808 Reclassifications (6,710) 6,710 \u2013<span class=\"ff1\"> </span>\u2013<span class=\"ff1\"> </span>\u2013<span class=\"ff1\"> </span>At<span class=\"ls0\"> 27 July 2025<span class=\"ff1\"> </span></span>(466,397)<span class=\"ff1\"> </span>(166,682)<span class=\"ff1\"> </span>(692,053)<span class=\"ff1\"> </span>(165)<span class=\"ff1 ls0\"> </span>(1,325,297)<span class=\"ff1\"> </span>Net book amou<span class=\"_ _2\"></span>nt at 27 July<span class=\"_ _2\"></span> 2025<span class=\"ff1\"> </span>1,0<span class=\"ls2\">89,794</span><span class=\"ffc fs13\"> </span>89,339<span class=\"ffc fs13\"> </span>188,317<span class=\"ffc fs13\"> </span>3<span class=\"ls2\">7,</span>3<span class=\"ls2\">15</span><span class=\"ffc fs13\"> </span>1,404,765<span class=\"ffc fs13\"> </span>Net book amount<span class=\"_ _2\"></span> at 28 July 202<span class=\"_ _2\"></span>4<span class=\"ff6\"> </span>1,065,777 92,086 161,141 55,613 1,374,617 Net book amount<span class=\"_ _2\"></span> at 30 July 202<span class=\"_ _2\"></span>3 1,068,946 102,008 142,573 64,289 1,377,816 Reclassifications<span class=\"_ _2\"></span> relate to<span class=\"_ _2\"></span> assets tra<span class=\"_ _2\"></span>nsferred from shor<span class=\"_ _2\"></span>t leaseho<span class=\"_ _2\"></span>ld prope<span class=\"_ _2\"></span>rty to freehold and long leaseh<span class=\"_ _2\"></span>old property as a re<span class=\"_ _2\"></span>sult of a freehold rever<span class=\"_ _2\"></span>sion.  <span class=\"_ _b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-4": {
   "value": "Taxation Tax effect on <span class=\"_ _2\"></span>separately di<span class=\"_ _2\"></span>sclosed items \u2013<span class=\"ff1\"> </span>(2,525) (2,525) \u2013<span class=\"ff1\"> </span>(3,526) (3,526) \u2013<span class=\"ff6\"> </span>(2,525) (2,525)  <span class=\"ff7\">\u2013</span> (3,526) (3,526) Taxation The tax effe<span class=\"_ _2\"></span>ct on separa<span class=\"_ _2\"></span>tely disclosed items i<span class=\"_ _2\"></span>s income of \u00a3<span class=\"ls2\">2,525</span>,000 (202<span class=\"_ _2\"></span>4: \u00a33,526,000). 6.<span class=\"ls0\"> <span class=\"_ _10\"> </span>Taxation </span>(a) <span class=\"_ _16\"> </span>Tax on profit/(loss)<span class=\"_ _1\"></span> on ordinary activiti<span class=\"_ _1\"></span>es The company\u2019s pro<span class=\"_ _2\"></span>fits for the<span class=\"_ _2\"></span> accoun<span class=\"_ _2\"></span>ting <span class=\"ff1\">period are taxed at a<span class=\"_ _2\"></span> rate of<span class=\"_ _2\"></span> 25%, which is the <span class=\"_ _2\"></span>standard rate<span class=\"_ _2\"></span> of corporation <span class=\"_ _2\"></span>tax in the </span>UK. 52 weeks 52 weeks 52 weeks 52<span class=\"ls0\"> weeks </span>52<span class=\"ls0\"> weeks </span>52<span class=\"ls0\"> weeks </span>ended ended ended ended ended ended 27 July 27 July 27 July 28 July 28 July 28 July 2025 2025 2025 2024 2024 2024 Before separately<span class=\"_ _1\"></span> After Before separately After separately disclosed separately separately disclosed separately disclosed items disclosed disclosed items disclosed items (note 3) items items (note 3) Items \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Taken through inco<span class=\"_ _2\"></span>me sta<span class=\"_ _2\"></span>tement Current tax: Current tax charge<span class=\"_ _2\"></span> 11,<span class=\"ls2\">823</span> 11,355<span class=\"ls0\"> </span>23,178 2,901 12,406 15,307 Previous period adju<span class=\"_ _2\"></span>stment - 216<span class=\"ls0\"> </span>216<span class=\"ls0\"> </span>\u2013<span class=\"ff1\"> </span>(3,043) (3,043) Total current tax 11,<span class=\"ls2\">823</span> 11,571<span class=\"ls0\"> </span>23,394 2,901 9,363 12,264 Deferred tax: Origination and re<span class=\"_ _2\"></span>versal of<span class=\"_ _2\"></span> temporary differ<span class=\"_ _2\"></span>ences 12,0<span class=\"ls2\">53</span> (12,578) (<span class=\"ls2\">52</span>5) 12,460 (13,164) (704)<span class=\"ls0\"> </span>Previous period de<span class=\"_ _2\"></span>ferred tax <span class=\"_ _2\"></span>credit - (1,518) (1,518) \u2013<span class=\"ff1\"> </span>275<span class=\"ls0\"> </span>275<span class=\"ls0\"> </span>Total deferred<span class=\"_ _2\"></span> tax 12,053<span class=\"ls0\"> </span>(14,096) (2,043) 12,460 (12,889) (429)<span class=\"ls0\"> </span>Tax charge 23,87<span class=\"ls0\">6 </span>(2,<span class=\"ls2\">525<span class=\"ls0\">) </span></span>21,351 15,361 (3,526) 11,835 52 weeks 52 weeks 52 weeks 52<span class=\"ls0\"> weeks </span>52<span class=\"ls0\"> weeks </span>52<span class=\"ls0\"> weeks </span>ended ended ended ended ended Ended 27 July 27 July 27 July 28 July 28 July 28 July 2025 2025 2025 2024 2024 2024 Before separately<span class=\"_ _1\"></span> After Before separately After separately disclosed separately separately disclosed separately disclosed items disclosed disclosed items disclosed items (note 3) items items (note 3) items \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Taken through e<span class=\"_ _2\"></span>quity Current tax (7<span class=\"ls0\">9) </span>- (7<span class=\"ls0\">9) </span>(52)<span class=\"ls0\"> </span>\u2013<span class=\"ff1\"> </span>(52)<span class=\"ls0\"> </span>Deferred tax (234)<span class=\"ls0\"> </span>- (234)<span class=\"ls0\"> </span>(235)<span class=\"ls0\"> </span>\u2013<span class=\"ff1\"> </span>(235)<span class=\"ls0\"> </span>Tax credit (31<span class=\"ls0\">3) </span>- (31<span class=\"ls0\">3) </span>(287)<span class=\"ls0\"> </span>\u2013<span class=\"ff1\"> </span>(287)<span class=\"ls0\"> </span>On 20 June 2023<span class=\"_ _2\"></span>, the UK <span class=\"_ _2\"></span>substantively ena<span class=\"_ _2\"></span>cted Pillar<span class=\"_ _2\"></span> Two Model Rul<span class=\"_ _2\"></span>es, effective<span class=\"_ _2\"></span> as from 1 <span class=\"_ _2\"></span>January 2024<span class=\"_ _2\"></span>. The Pillar Two ru<span class=\"_ _2\"></span>les are designed to<span class=\"_ _2\"></span> ensure that large<span class=\"_ _2\"></span> multinational en<span class=\"_ _2\"></span>terprises<span class=\"_ _2\"></span> (meeting cer<span class=\"_ _2\"></span>tain conditions) pa<span class=\"_ _2\"></span>y a minimum level of<span class=\"_ _2\"></span> tax on the income arising<span class=\"_ _2\"></span> in each jurisdi<span class=\"_ _2\"></span>ction w<span class=\"_ _2\"></span>here they operate<span class=\"_ _2\"></span>. For the year ende<span class=\"_ _2\"></span>d 27 July 2025<span class=\"_ _2\"></span> it Is expe<span class=\"_ _2\"></span>cted that the <span class=\"_ _2\"></span>safe harbour <span class=\"_ _2\"></span>provisions wi<span class=\"_ _2\"></span>ll apply in all<span class=\"_ _2\"></span> territories <span class=\"_ _2\"></span>the company operates and the Pillar Tw<span class=\"_ _2\"></span>o tax liabili<span class=\"_ _2\"></span>ty has bee<span class=\"_ _2\"></span>n calculated as n<span class=\"_ _2\"></span>il. The rule<span class=\"_ _2\"></span>s are not e<span class=\"_ _2\"></span>xpected to have<span class=\"_ _2\"></span> a material<span class=\"_ _2\"></span> impact on the<span class=\"_ _2\"></span> comp<span class=\"_ _1\"></span><span class=\"ff7\">any\u2019s </span>tax rate or tax pay<span class=\"_ _2\"></span>ments in the<span class=\"_ _2\"></span> curren<span class=\"_ _2\"></span>t or future period<span class=\"_ _2\"></span>s<span class=\"ff6 fs13\"> <span class=\"_ _14\"> </span></span>6.<span class=\"ls0\"> <span class=\"_ _10\"> </span>Taxation (continued)<span class=\"_ _1\"></span> </span>(b)<span class=\"ls0\"> <span class=\"_ _17\"> </span>Reconciliation of the to<span class=\"_ _1\"></span>tal tax charge<span class=\"_ _1\"></span> </span>The taxation char<span class=\"_ _2\"></span>ge <span class=\"ls2\">pre</span>-separately di<span class=\"_ _2\"></span>sclosed items<span class=\"_ _2\"></span>, for the 52 weeks ende<span class=\"_ _2\"></span>d 27 July 2025<span class=\"_ _2\"></span>, is based on<span class=\"_ _2\"></span> the profit before ta<span class=\"_ _2\"></span>x of \u00a381.4 million and <span class=\"_ _2\"></span>the estimated<span class=\"_ _2\"></span> effective tax rate for <span class=\"_ _2\"></span>the 52 wee<span class=\"_ _2\"></span>ks ende<span class=\"_ _2\"></span>d 27 July 2025 of 29.3%<span class=\"_ _2\"></span> (July 2<span class=\"_ _2\"></span>024: 20.8%). This comprises of a <span class=\"_ _2\"></span>current tax ra<span class=\"_ _2\"></span>te of 14.5% (Jul<span class=\"_ _2\"></span>y 2024: 3.9%) and a<span class=\"_ _2\"></span> defer<span class=\"_ _2\"></span>red tax charge of<span class=\"_ _2\"></span> 14.8% (July 20<span class=\"_ _2\"></span>24: 16.9% charge)<span class=\"_ _2\"></span>. The current ta<span class=\"_ _2\"></span>x rate is lower <span class=\"_ _2\"></span>than the UK <span class=\"_ _2\"></span>standard weighted<span class=\"_ _2\"></span> average<span class=\"_ _2\"></span> tax rate ow<span class=\"_ _2\"></span>ing to tax lo<span class=\"_ _2\"></span>sses in the <span class=\"_ _2\"></span>period.<span class=\"_ _1\"></span> 52 weeks 52 weeks 52<span class=\"ls0\"> weeks </span>52<span class=\"ls0\"> weeks </span>ended ended ended ended 27 July 2025<span class=\"_ _1\"></span> 27 July 2025<span class=\"_ _1\"></span> 28 July 2024<span class=\"_ _1\"></span> 28 July 2024<span class=\"_ _1\"></span> Before After Before After separately separately<span class=\"_ _1\"></span> separately separately disclosed disclosed disclosed disclosed items items items items \u00a3000 \u00a3000 \u00a3000 \u00a3000 Profit before tax <span class=\"_ _2\"></span> 81,445 89,342 73,875 60,620 Profit multiplied by<span class=\"_ _2\"></span> the UK stan<span class=\"_ _2\"></span>dard rate of  20,361 22,336 18,469 15,155       corpora<span class=\"_ _2\"></span>tion tax of 25% Abortive acquisi<span class=\"_ _2\"></span>tion costs and<span class=\"_ _2\"></span> disposals<span class=\"_ _2\"></span>  355<span class=\"ls0\"> </span>355<span class=\"ls0\"> </span>490<span class=\"ls0\"> </span>490<span class=\"ls0\"> </span>Expenditure not a<span class=\"_ _2\"></span>llowable 188<span class=\"ls0\"> </span>472<span class=\"ls0\"> </span>643<span class=\"ls0\"> </span>1,120 Fair value movemen<span class=\"_ _2\"></span>t on SWA<span class=\"_ _2\"></span>P disreg<span class=\"_ _2\"></span>arded for tax (3,175) \u2013<span class=\"ff1\">  </span>(4,504)   Other allowable ded<span class=\"_ _2\"></span>uctions  \u2013<span class=\"ff6\"> </span>\u2013<span class=\"ff6\"> </span>(18)<span class=\"ls0\"> </span>(18)<span class=\"ls0\"> </span>Non-qualifying depr<span class=\"_ _2\"></span>eciation<span class=\"_ _2\"></span> and loss on disposa<span class=\"_ _2\"></span>l 4,659 3,<span class=\"ls2\">36</span>8 (3,143)  (1,986)         <span class=\"_ _2\"></span>  Capital gains <span class=\"ff7\">\u2013</span> effe<span class=\"_ _2\"></span>ct of deferre<span class=\"_ _2\"></span>d tax not recogni<span class=\"_ _2\"></span>sed/(effect o<span class=\"_ _2\"></span>f relief) 1 473<span class=\"ls0\"> </span>\u2013<span class=\"ff1\"> </span>2,271 Share option<span class=\"_ _2\"></span>s and SIPs (1,832) (1,832) (1,382) (1,382) Deferred tax on ba<span class=\"_ _2\"></span>lance-sheet-onl<span class=\"_ _2\"></span>y items (58)<span class=\"ls0\"> </span>(58)<span class=\"ls0\"> </span>(56)<span class=\"ls0\"> </span>(56)<span class=\"ls0\"> </span>Effect of differen<span class=\"_ _2\"></span>t tax rate<span class=\"_ _2\"></span>s and unrecogn<span class=\"_ _2\"></span>ised losse<span class=\"_ _2\"></span>s in overseas<span class=\"_ _2\"></span> 20<span class=\"ls0\">2 </span>715<span class=\"ls0\"> </span>358 <span class=\"ls0\"> </span>3,513  companies Previous year ad<span class=\"_ _2\"></span>justment <span class=\"ff7\">\u2013</span> curre<span class=\"_ _2\"></span>nt tax  \u2013<span class=\"ff6\"> </span>216<span class=\"ls0\"> </span>\u2013<span class=\"ff1\">       </span>(3,043)  Previous year ad<span class=\"_ _2\"></span>justment <span class=\"ff7\">\u2013</span> defer<span class=\"_ _2\"></span>red tax \u2013<span class=\"ff6\"> </span>(1,519) \u2013<span class=\"ff1\"> </span>275 <span class=\"ls0\"> </span>Total tax expense<span class=\"_ _2\"></span> reported i<span class=\"_ _2\"></span>n the income sta<span class=\"_ _2\"></span>tement<span class=\"ff1\"> </span>23,876<span class=\"ls0\"> </span>21,351 15,361 11,835 (c) <span class=\"_ _16\"> </span>Deferred tax Deferred tax balan<span class=\"_ _2\"></span>ces have be<span class=\"_ _2\"></span>en recogn<span class=\"_ _2\"></span>ised at the rate<span class=\"_ _2\"></span> they are e<span class=\"_ _2\"></span>xpected to re<span class=\"_ _2\"></span>verse. The deferred tax in the balan<span class=\"_ _2\"></span>ce sheet is as follow<span class=\"_ _2\"></span>s:<span class=\"ff6 fs13\"> </span>Other Accelerated tax temporary Interest-rate Deferred tax liabiliti<span class=\"_ _1\"></span>es depreciation differences swap Total \u00a3000 \u00a3000 \u00a3000 \u00a3000 As at 28 July 20<span class=\"_ _2\"></span>24 51,775 6,056 10,562 68,393 Previous year mo<span class=\"_ _2\"></span>vement po<span class=\"_ _2\"></span>sted to the in<span class=\"_ _2\"></span>come state<span class=\"_ _2\"></span>ment 760<span class=\"ls0\"> </span>1 - 76<span class=\"ls0\">1 </span>Movement during <span class=\"_ _2\"></span>year posted <span class=\"_ _2\"></span>to the income<span class=\"_ _2\"></span> statement 9,383<span class=\"ls0\"> </span>257<span class=\"ls0\"> </span>(12,578) (2,<span class=\"ls2\">938<span class=\"ls0\">) </span></span>Reclassification<span class=\"_ _2\"></span> - - 2,016 2,016 At <span class=\"ls0\">27 July 2025 </span>61,918 6,314 - 68,232<span class=\"ls0\"> </span>Tax losses and<span class=\"_ _1\"></span> Other Share-based interest capacity temporary Deferred tax asse<span class=\"_ _1\"></span>ts payments carried forward<span class=\"_ _1\"></span> differences <span class=\"_ _1\"></span> Total \u00a3000 \u00a3000 \u00a3000 As at 28 July 20<span class=\"_ _2\"></span>24 2,193 1,060 5,653 8,906 Previous year mo<span class=\"_ _2\"></span>vement po<span class=\"_ _2\"></span>sted to the in<span class=\"_ _2\"></span>come state<span class=\"_ _2\"></span>ment - 1,738 542<span class=\"ls0\"> </span>2,280 Movement during <span class=\"_ _2\"></span>year posted <span class=\"_ _2\"></span>to the income<span class=\"_ _2\"></span> statement 104<span class=\"ls0\"> </span>(2,797) 278<span class=\"ls0\"> </span>(2,415) Movement during <span class=\"_ _2\"></span>year posted <span class=\"_ _2\"></span>to equity 234<span class=\"ls0\"> </span>- - 234<span class=\"ls0\"> </span>Reclassification<span class=\"_ _2\"></span> - - 2,016 2,016 At <span class=\"ls2\">27<span class=\"ls0\"> July 2025 </span></span>2,531 1 8,489 11,021 The company ha<span class=\"_ _2\"></span>s recognised de<span class=\"_ _2\"></span>ferred<span class=\"_ _2\"></span> tax assets of \u00a311.0 million (2<span class=\"_ _2\"></span>024<span class=\"ls1c\">: \u00a3<span class=\"_ _2\"></span><span class=\"ls0\">8.9 million), whi<span class=\"_ _2\"></span>ch are e<span class=\"_ _2\"></span>xpected to be<span class=\"_ _2\"></span> offset agains<span class=\"_ _2\"></span>t </span></span>future profits. Includ<span class=\"_ _2\"></span>ed within thi<span class=\"_ _2\"></span>s figure, are other <span class=\"_ _2\"></span>temporary dif<span class=\"_ _2\"></span>ferences <span class=\"ls2\">of</span> \u00a36.5 million<span class=\"_ _2\"></span> <span class=\"lsa\">(20</span>24: \u00a35.7 millio<span class=\"_ _2\"></span>n) relating to capital<span class=\"_ _2\"></span> losses capable o<span class=\"_ _2\"></span>f offset aga<span class=\"_ _2\"></span>inst rolled over gains.<span class=\"_ _2\"></span> Deferred tax as<span class=\"_ _2\"></span>sets and liabili<span class=\"_ _2\"></span>ties have bee<span class=\"_ _2\"></span>n offset as<span class=\"_ _2\"></span> follows:<span class=\"ff5 fs0\"> </span>2025 202<span class=\"ls0\">4 </span>\u00a3000 \u00a3000 Deferred tax liabili<span class=\"_ _2\"></span>ties 68,232<span class=\"ls0\"> </span>68,393 Offset against deferr<span class=\"_ _2\"></span>ed tax as<span class=\"_ _2\"></span>sets (11,021) (8,906) Deferred tax<span class=\"_ _2\"></span> liabilities 57,211<span class=\"ls0\"> </span>59,487 Deferred tax as<span class=\"_ _2\"></span>sets 11,021 8,906 Offset against deferr<span class=\"_ _2\"></span>ed tax liabil<span class=\"_ _2\"></span>ities (11,021) (8,906) Deferred tax<span class=\"_ _2\"></span> asset \u2013<span class=\"ff6\"> </span>\u2013<span class=\"ff1\">       </span>As at 27 July 2025<span class=\"_ _2\"></span>, the compan<span class=\"_ _2\"></span>y had a potential defer<span class=\"_ _2\"></span>red tax as<span class=\"_ _2\"></span>set of \u00a39.8 mi<span class=\"_ _2\"></span>llion <span class=\"lsa\">(202</span>4: \u00a35.4 million)<span class=\"_ _2\"></span> relating to capital los<span class=\"_ _2\"></span>ses (gross tax losse<span class=\"_ _2\"></span>s of \u00a322.9 million (<span class=\"_ _2\"></span>2024: \u00a321.6 million))<span class=\"_ _2\"></span> and ta<span class=\"_ _2\"></span>x losses in<span class=\"_ _2\"></span> the Repub<span class=\"_ _2\"></span>lic of Ireland (gross tax<span class=\"_ _2\"></span> losses of \u00a332.3 million <span class=\"lsa\">(20</span>24: \u00a332.6 million<span class=\"_ _2\"></span>)). Both t<span class=\"_ _2\"></span>ypes of loss do not e<span class=\"_ _2\"></span>xpire and<span class=\"_ _2\"></span> will be available <span class=\"_ _2\"></span>to use in<span class=\"_ _2\"></span> future period<span class=\"_ _2\"></span>s indefinitely. <span class=\"_ _2\"></span>A deferred tax as<span class=\"_ _2\"></span>set has not be<span class=\"_ _2\"></span>en recognised<span class=\"_ _2\"></span>, as there is in<span class=\"_ _2\"></span>sufficient c<span class=\"_ _2\"></span>ertainty of reco<span class=\"_ _2\"></span>very. The company ap<span class=\"_ _2\"></span>plies the ex<span class=\"_ _2\"></span>ception to recog<span class=\"_ _2\"></span>nising and di<span class=\"_ _2\"></span>sclosing info<span class=\"_ _2\"></span>rmation about de<span class=\"_ _2\"></span>ferred tax a<span class=\"_ _2\"></span>ssets and liab<span class=\"_ _2\"></span>ilities related<span class=\"_ _2\"></span> to Pillar Two taxes<span class=\"_ _2\"></span>, as provided in<span class=\"_ _2\"></span> the amend<span class=\"_ _2\"></span>ments to IAS 12<span class=\"_ _2\"></span> issued in<span class=\"_ _2\"></span> May 2023<span class=\"_ _2\"></span>.<span class=\"_ _1\"></span><span class=\"ff6 fs13\">  </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-386": {
   "value": "Local government<span class=\"_ _2\"></span> support<span class=\"_ _2\"></span> grants There has not been<span class=\"_ _2\"></span> any govern<span class=\"_ _2\"></span>ment supp<span class=\"_ _2\"></span>ort grants received<span class=\"_ _2\"></span> in the ye<span class=\"_ _2\"></span>ar (2024: \u00a314,000)<span class=\"_ _2\"></span>.<span class=\"ff6\"> </span>Employee suppo<span class=\"_ _2\"></span>rt grants \u2013<span class=\"ff6\"> </span>(289)<span class=\"ls0\"> </span>Employee suppo<span class=\"_ _2\"></span>rt grants dis<span class=\"_ _2\"></span>closed above are<span class=\"_ _2\"></span> amount<span class=\"_ _2\"></span>s claimed by th<span class=\"_ _2\"></span>e company under <span class=\"_ _2\"></span>the coron<span class=\"_ _2\"></span>avirus job re<span class=\"_ _2\"></span>tention scheme<span class=\"_ _2\"></span> in the Republic of<span class=\"_ _2\"></span> Ireland. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-6": {
   "value": "mpairments<span class=\"_ _2\"></span> Property impairmen<span class=\"_ _2\"></span>t relates<span class=\"_ _2\"></span> to pubs which ar<span class=\"_ _2\"></span>e deemed un<span class=\"_ _2\"></span>likely to ge<span class=\"_ _2\"></span>nerate suffi<span class=\"_ _2\"></span>cient cash <span class=\"_ _2\"></span>flows in the f<span class=\"_ _2\"></span>uture to suppo<span class=\"_ _2\"></span>rt thei<span class=\"_ _1\"></span>r carrying value. In<span class=\"_ _2\"></span> the year,<span class=\"_ _2\"></span> a total impa<span class=\"_ _2\"></span>irment charge of \u00a34,954<span class=\"_ _2\"></span>,000 (2<span class=\"_ _2\"></span>024: \u00a319,934,000) wa<span class=\"_ _2\"></span>s incurre<span class=\"_ _2\"></span>d in respec<span class=\"_ _2\"></span>t of propert<span class=\"_ _2\"></span>y, plant and equipmen<span class=\"_ _2\"></span>t and \u00a3415,00<span class=\"_ _2\"></span>0 (2024<span class=\"ls1c\">: \u00a3</span>2,16<span class=\"_ _2\"></span>1,000) in respe<span class=\"_ _2\"></span>ct of <span class=\"_ _2\"></span>right-<span class=\"ls2\">of</span>-use assets,<span class=\"_ _2\"></span> as required un<span class=\"_ _2\"></span>der IAS 36. There<span class=\"_ _2\"></span> were impairment reversa<span class=\"_ _2\"></span>ls of \u00a3<span class=\"ls2\">10,308</span>,000 <span class=\"lsa\">rec</span>ognised in <span class=\"_ _2\"></span>the year (20<span class=\"_ _2\"></span>24: \u00a38,678,000).  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-5": {
   "value": "Finance costs and<span class=\"_ _2\"></span> income A charge of \u00a33<span class=\"_ _2\"></span>,290,000 (2024:<span class=\"_ _2\"></span> charge<span class=\"_ _2\"></span> of \u00a31,894,000) rela<span class=\"_ _2\"></span>tes to the<span class=\"_ _2\"></span> fair value movement on in<span class=\"_ _2\"></span>terest-rate swaps <span class=\"ls2\">and</span> income<span class=\"_ _2\"></span> of \u00a312,700,000 (20<span class=\"_ _2\"></span>24: income<span class=\"_ _2\"></span> of \u00a318,025,000)<span class=\"_ _2\"></span> relates to the<span class=\"_ _2\"></span> amortisa<span class=\"_ _2\"></span>tion of the hedg<span class=\"_ _2\"></span>e reserve <span class=\"_ _2\"></span>to the P&amp;L<span class=\"_ _2\"></span> relating to dis<span class=\"_ _2\"></span>continue<span class=\"_ _1\"></span><span class=\"ls2\">d </span>hedges. 5.<span class=\"ls0\"> <span class=\"_ _10\"> </span>Finance costs and in<span class=\"_ _1\"></span>come </span>5<span class=\"_ _42\"> </span>2 weeks 52 weeks ended ended 27 July 28 July 2025 2024 \u00a3000 \u00a3000 Finance costs Interest payable on<span class=\"_ _2\"></span> bank loan<span class=\"_ _2\"></span>s and overdr<span class=\"_ _2\"></span>afts 45,108 48,262 Amortisation of ba<span class=\"_ _2\"></span>nk loan is<span class=\"_ _2\"></span>sue costs (no<span class=\"_ _2\"></span>te 9) 1,382 439<span class=\"ls0\"> </span>Interest payable on<span class=\"_ _2\"></span> swaps 377<span class=\"ls0\"> </span>866<span class=\"ls0\"> </span>Interest payable on<span class=\"_ _2\"></span> asset-finan<span class=\"_ _2\"></span>cing \u2013<span class=\"ff6\"> </span>70<span class=\"ls0\"> </span>Interest payable on<span class=\"_ _2\"></span> private<span class=\"_ _2\"></span> placemen<span class=\"_ _2\"></span>t 2,953 3,284 Finance cost<span class=\"_ _2\"></span>s excluding lea<span class=\"_ _2\"></span>se inter<span class=\"_ _2\"></span>est 49,820 52,921 Interest payable on<span class=\"_ _2\"></span> leases 15,567 14,738 Total finance costs<span class=\"_ _2\"></span> 65,387 67,659 Bank interest re<span class=\"_ _2\"></span>ceivable (1,064) (1,765) Lease interest<span class=\"_ _2\"></span> receivable (307)<span class=\"ls0\"> </span>(267)<span class=\"ls0\"> </span>Total finance inco<span class=\"_ _2\"></span>me (1,371) (2,032) Net finance costs <span class=\"_ _2\"></span>before separa<span class=\"_ _2\"></span>tely disc<span class=\"_ _2\"></span>losed items 64,016 65,627 Separately disclo<span class=\"_ _2\"></span>sed finance<span class=\"_ _2\"></span> costs (note 3) \u2013<span class=\"ff6\"> </span>\u2013<span class=\"ff1\"> </span>Separately disclo<span class=\"_ _2\"></span>sed income<span class=\"_ _2\"></span> (note 3) (9,410) (16,131) (9,410) (16,131) Net finance costs af<span class=\"_ _2\"></span>ter separate<span class=\"_ _2\"></span>ly disclosed<span class=\"_ _2\"></span> items 54,606 49,496 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-7": {
   "value": "4.<span class=\"ls0\"> <span class=\"_ _10\"> </span>Employee benefits<span class=\"_ _1\"></span> expens</span>es<span class=\"ls0\"> </span>52 weeks 52 weeks ended ended 27 July 28 July 2025 2024 \u00a3000 \u00a3000 Wages<span class=\"ls0\"> </span>756,677 717,558 Employee suppo<span class=\"_ _2\"></span>rt grants \u2013<span class=\"ff6\"> </span>(289)<span class=\"ls0\"> </span>Social securi<span class=\"_ _2\"></span>ty costs 55,578 45,857 Pension costs<span class=\"_ _2\"></span> 13,323 11,983 Share-based pay<span class=\"_ _2\"></span>ments 12,466 11,021 838,044 786,130 1<span class=\"_ _42\"> </span>Directors' re<span class=\"_ _2\"></span>muneration 2025 2024<span class=\"_ _42\"> </span>\u00a3000 \u00a3000 1<span class=\"_ _42\"> </span>Wages<span class=\"_ _42\"> </span>1,856 1,802 Share-based pay<span class=\"_ _2\"></span>ments 398<span class=\"ls0\"> </span>353<span class=\"ls0\"> </span>Other pension<span class=\"_ _2\"></span> costs 1<span class=\"ls2\">89</span> 171<span class=\"ls0\"> </span>2,443 2,3<span class=\"ls2\">26</span> 1<span class=\"_ _42\"> </span>Restated, see dire<span class=\"_ _2\"></span>ctors\u2019 remune<span class=\"_ _2\"></span>ration for<span class=\"_ _2\"></span> details on<span class=\"_ _2\"></span> page <span class=\"ff1 ls2\">72<span class=\"ls0\"> </span></span>Employee suppo<span class=\"_ _2\"></span>rt grants dis<span class=\"_ _2\"></span>closed above are<span class=\"_ _2\"></span> amount<span class=\"_ _2\"></span>s claimed by th<span class=\"_ _2\"></span>e company under <span class=\"_ _2\"></span>the coron<span class=\"_ _2\"></span>avirus job re<span class=\"_ _2\"></span>tention scheme<span class=\"_ _2\"></span> in the Republic of<span class=\"_ _2\"></span> Ireland. For <span class=\"ff7\">further de<span class=\"_ _2\"></span>tails of directors\u2019<span class=\"_ _2\"></span> remune<span class=\"_ _2\"></span>ration <span class=\"ff1\">including the highe<span class=\"_ _2\"></span>st paid director, <span class=\"_ _2\"></span><span class=\"ff7\">see the direc<span class=\"_ _2\"></span>tors\u2019 remun<span class=\"_ _2\"></span>eration repor<span class=\"_ _2\"></span>t on pages </span></span></span>67<span class=\"ff7 ls0\">\u2013</span>74<span class=\"ls0\">.<span class=\"ff5 fs13\">  </span></span>2025 2024 Number Number Full-time equ<span class=\"_ _2\"></span>ivalents Head office 392<span class=\"ls0\"> </span>388<span class=\"ls0\"> </span>Pub managerial<span class=\"_ _2\"></span> 4,676 4,542 Pub hourly paid <span class=\"_ _2\"></span>staff 19,261 19,467 24,329 24,397 2025 2024 Number Number Total employees<span class=\"_ _2\"></span> Head office 400<span class=\"ls0\"> </span>397<span class=\"ls0\"> </span>Pub managerial<span class=\"_ _2\"></span> 4,844 4,743 Pub hourly paid <span class=\"_ _2\"></span>staff 36,837 36,937 42,081 42,077 The totals above<span class=\"_ _2\"></span> relate to the mon<span class=\"_ _2\"></span>thly average nu<span class=\"_ _2\"></span>mber of emplo<span class=\"_ _2\"></span>yees during the <span class=\"_ _2\"></span>year, not the<span class=\"_ _2\"></span> total of e<span class=\"_ _2\"></span>mployees a<span class=\"_ _2\"></span>t the end of the year. Number of Share-based pay<span class=\"_ _2\"></span>ments s<span class=\"ls2\">hares</span> Outstanding at 28<span class=\"_ _2\"></span> July 2024<span class=\"_ _2\"></span> 7,776,596 Granted during<span class=\"_ _2\"></span> the year 4,807,900 Forfeited <span class=\"ls1e\">&amp; </span>e<span class=\"_ _2\"></span>xpired during <span class=\"_ _2\"></span>the period (1,217,083) Vested during <span class=\"_ _2\"></span>the year (1,562,030) Outstanding at 27<span class=\"_ _2\"></span> July 2025<span class=\"_ _2\"></span> 9,805,383 4.<span class=\"ls0\"> <span class=\"_ _10\"> </span>Employee benefits<span class=\"_ _1\"></span> expenses (continued)<span class=\"_ _1\"></span> </span>The company op<span class=\"_ _2\"></span>erates two sha<span class=\"_ _2\"></span>re-based compensa<span class=\"_ _2\"></span>tion plan<span class=\"_ _2\"></span>s; the share incenti<span class=\"_ _2\"></span>ve plan (SIP) and<span class=\"_ _2\"></span> the deferred bon<span class=\"_ _2\"></span>us<span class=\"_ _42\"> </span> scheme (DBS)<span class=\"ls1c\">. <span class=\"_ _2\"></span><span class=\"ls0\">The share<span class=\"_ _2\"></span>s awarde<span class=\"_ _2\"></span>d as part of both scheme<span class=\"_ _2\"></span>s are ba<span class=\"_ _2\"></span>sed on the cash<span class=\"_ _2\"></span> value at the da<span class=\"_ _2\"></span>te of the<span class=\"_ _2\"></span> awards. The<span class=\"_ _42\"> </span></span></span><span class=\"ls1c\"><span class=\"ls0\"> </span></span>fair value of the<span class=\"_ _2\"></span> shares gran<span class=\"_ _2\"></span>ted <span class=\"ls1f\">is</span> determine<span class=\"_ _2\"></span>d by reference<span class=\"_ _2\"></span> to the sh<span class=\"_ _2\"></span>are price at the<span class=\"_ _2\"></span> date of the<span class=\"_ _2\"></span> award. The weighted<span class=\"_ _42\"> </span> average fair value o<span class=\"_ _2\"></span>f shares<span class=\"_ _2\"></span> granted during the <span class=\"_ _2\"></span>year is \u00a36<span class=\"_ _2\"></span>.32.<span class=\"_ _42\"> </span> The shares ves<span class=\"_ _2\"></span>t at a nil exerci<span class=\"_ _2\"></span>se price <span class=\"ff7\">\u2013</span> and there ar<span class=\"_ _2\"></span>e no marke<span class=\"_ _2\"></span>t-based conditions<span class=\"_ _2\"></span> to the share<span class=\"_ _2\"></span>s which <span class=\"_ _2\"></span>affect their abilit<span class=\"_ _2\"></span>y to<span class=\"_ _42\"> </span> vest. The weigh<span class=\"_ _2\"></span>ted average fair <span class=\"_ _2\"></span>value of sha<span class=\"_ _2\"></span>res vested<span class=\"_ _2\"></span> during the<span class=\"_ _2\"></span> year is \u00a36.59.<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>This is de<span class=\"_ _2\"></span>termined b<span class=\"_ _2\"></span>y reference to the<span class=\"_ _42\"> </span> market price at<span class=\"_ _2\"></span> the time of ve<span class=\"_ _2\"></span>sting.<span class=\"_ _42\"> </span> The awards vest o<span class=\"_ _2\"></span>ver three year<span class=\"_ _2\"></span>s, with the cost <span class=\"_ _2\"></span>spread over thi<span class=\"_ _2\"></span>s period. The weigh<span class=\"_ _2\"></span>ted avera<span class=\"_ _2\"></span>ge remaining life<span class=\"_ _2\"></span> of the<span class=\"_ _42\"> </span> unvested award<span class=\"_ _2\"></span>s is 1.5 year<span class=\"_ _2\"></span>s.<span class=\"_ _42\"> </span> For further detail<span class=\"_ _2\"></span>s of the SIP and t<span class=\"_ _2\"></span>he DBS, refer<span class=\"_ _2\"></span> to pages <span class=\"ls2\">68</span>-<span class=\"ls2\">69</span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-387": {
   "value": "<div class=\"c w82 h94 gs122\"><div class=\"t m0 x2e h10 ya9 ff6 fs6 fc0 sc0 ls0 ws0\">2025 </div></div><div class=\"c w7a h94 gs123\"><div class=\"t m0 x2e h15 ya9 ff1 fs6 fc0 sc0 ls0 ws0\">2024 </div></div><div class=\"c w82 h9a gs124\"><div class=\"t m0 x7b h10 y62 ff6 fs6 fc0 sc0 ls0 ws0\">Number </div></div><div class=\"c w7a h9a gs125\"><div class=\"t m0 x1b h15 y62 ff1 fs6 fc0 sc0 ls0 ws0\">Number </div></div><div class=\"c w83 h9c gs126\"><div class=\"t m0 x6 h17 y416 ff6 fs9 fc0 sc0 ls0 ws0\">Full-time equ<span class=\"_ _2\"></span>ivalents </div></div><div class=\"c w83 h98 gs127\"><div class=\"t m0 x6 h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">Head office </div></div><div class=\"c w82 h98 gs128\"><div class=\"t m0 x20 h17 y416 ff6 fs9 fc0 sc0 ls2 ws0\">392<span class=\"ls0\"> </span></div></div><div class=\"c w7a h98 gs129\"><div class=\"t m0 x20 h18 y416 ff1 fs9 fc0 sc0 ls2 ws0\">388<span class=\"ls0\"> </span></div></div><div class=\"c w83 h94 gs12a\"><div class=\"t m0 x6 h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">Pub managerial<span class=\"_ _2\"></span> </div></div><div class=\"c w82 h94 gs12b\"><div class=\"t m0 x30 h17 y416 ff6 fs9 fc0 sc0 ls0 ws0\">4,676 </div></div><div class=\"c w7a h94 gs12c\"><div class=\"t m0 x30 h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">4,542 </div></div><div class=\"c w83 h94 gs12d\"><div class=\"t m0 x6 h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">Pub hourly paid <span class=\"_ _2\"></span>staff </div></div><div class=\"c w82 h94 gs12e\"><div class=\"t m0 x1b h17 y416 ff6 fs9 fc0 sc0 ls0 ws0\">19,261 </div></div><div class=\"c w7a h94 gs12f\"><div class=\"t m0 x1b h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">19,467 </div></div><div class=\"c w82 h9a gs130\"><div class=\"t m0 x1b h17 y3a6 ff6 fs9 fc0 sc0 ls0 ws0\">24,329 </div></div><div class=\"c w7a h9a gs131\"><div class=\"t m0 x1b h18 y3a6 ff1 fs9 fc0 sc0 ls0 ws0\">24,397 </div></div><div class=\"c w82 h98 gs132\"><div class=\"t m0 x2e h10 ya9 ff6 fs6 fc0 sc0 ls0 ws0\">2025 </div></div><div class=\"c w7a h98 gs133\"><div class=\"t m0 x2e h15 ya9 ff1 fs6 fc0 sc0 ls0 ws0\">2024 </div></div><div class=\"c w82 h9a gs134\"><div class=\"t m0 x7b h10 y48 ff6 fs6 fc0 sc0 ls0 ws0\">Number </div></div><div class=\"c w7a h9a gs135\"><div class=\"t m0 x1b h15 y48 ff1 fs6 fc0 sc0 ls0 ws0\">Number </div></div><div class=\"c w83 h94 gs136\"><div class=\"t m0 x6 h17 y416 ff6 fs9 fc0 sc0 ls0 ws0\">Total employees<span class=\"_ _2\"></span> </div></div><div class=\"c w83 h94 gs137\"><div class=\"t m0 x6 h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">Head office </div></div><div class=\"c w82 h94 gs138\"><div class=\"t m0 x20 h17 y416 ff6 fs9 fc0 sc0 ls2 ws0\">400<span class=\"ls0\"> </span></div></div><div class=\"c w7a h94 gs139\"><div class=\"t m0 x20 h18 y416 ff1 fs9 fc0 sc0 ls2 ws0\">397<span class=\"ls0\"> </span></div></div><div class=\"c w83 h98 gs13a\"><div class=\"t m0 x6 h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">Pub managerial<span class=\"_ _2\"></span> </div></div><div class=\"c w82 h98 gs13b\"><div class=\"t m0 x30 h17 y416 ff6 fs9 fc0 sc0 ls0 ws0\">4,844 </div></div><div class=\"c w7a h98 gs13c\"><div class=\"t m0 x30 h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">4,743 </div></div><div class=\"c w83 h94 gs13d\"><div class=\"t m0 x6 h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">Pub hourly paid <span class=\"_ _2\"></span>staff </div></div><div class=\"c w82 h94 gs13e\"><div class=\"t m0 x1b h17 y416 ff6 fs9 fc0 sc0 ls0 ws0\">36,837 </div></div><div class=\"c w7a h94 gs13f\"><div class=\"t m0 x1b h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">36,937 </div></div><div class=\"c w82 h9a gs140\"><div class=\"t m0 x1b h17 y3a6 ff6 fs9 fc0 sc0 ls0 ws0\">42,081 </div></div><div class=\"c w7a h9a gs141\"><div class=\"t m0 x1b h18 y3a6 ff1 fs9 fc0 sc0 ls0 ws0\">42,077 </div></div><div class=\"c w2 h0 gs142\"><div class=\"t m0 x1 h18 y4fe ff1 fs9 fc0 sc0 ls0 ws0\">The totals above<span class=\"_ _2\"></span> relate to the mon<span class=\"_ _2\"></span>thly average nu<span class=\"_ _2\"></span>mber of emplo<span class=\"_ _2\"></span>yees during the <span class=\"_ _2\"></span>year, not the<span class=\"_ _2\"></span> total of e<span class=\"_ _2\"></span>mployees a<span class=\"_ _2\"></span>t the end of </div></div><div class=\"c w2 h0 gs142\"><div class=\"t m0 x1 h18 y4ff ff1 fs9 fc0 sc0 ls0 ws0\">the year. </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-388": {
   "value": "<div class=\"c w86 h9d gs144\"><div class=\"t m0 x30 h18 y503 ff1 fs9 fc0 sc0 ls0 ws0\">Number of </div></div><div class=\"c w84 h9d gs145\"><div class=\"t m0 x6 h17 y502 ff6 fs9 fc0 sc0 ls0 ws0\">Share-based pay<span class=\"_ _2\"></span>ments </div></div><div class=\"c w86 h9d gs144\"><div class=\"t m0 x14 h18 y4c ff1 fs9 fc0 sc0 ls0 ws0\">s<span class=\"ls2\">hares</span> </div></div><div class=\"c w84 h98 gs146\"><div class=\"t m0 x6 h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">Outstanding at 28<span class=\"_ _2\"></span> July 2024<span class=\"_ _2\"></span> </div></div><div class=\"c w86 h98 gs147\"><div class=\"t m0 x1a h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">7,776,596 </div></div><div class=\"c w84 h98 gs148\"><div class=\"t m0 x6 h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">Granted during<span class=\"_ _2\"></span> the year </div></div><div class=\"c w86 h98 gs149\"><div class=\"t m0 x1a h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">4,807,900 </div></div><div class=\"c w84 h98 gs14a\"><div class=\"t m0 x6 h18 yac ff1 fs9 fc0 sc0 ls0 ws0\">Forfeited <span class=\"ls1e\">&amp; </span>e<span class=\"_ _2\"></span>xpired during <span class=\"_ _2\"></span>the period </div></div><div class=\"c w86 h98 gs14b\"><div class=\"t m0 x57 h18 yac ff1 fs9 fc0 sc0 ls0 ws0\">(1,217,083) </div></div><div class=\"c w84 h94 gs14c\"><div class=\"t m0 x6 h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">Vested during <span class=\"_ _2\"></span>the year </div></div><div class=\"c w86 h94 gs14d\"><div class=\"t m0 x57 h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">(1,562,030) </div></div><div class=\"c w84 h73 gs14e\"><div class=\"t m0 x6 h17 ya9 ff6 fs9 fc0 sc0 ls0 ws0\">Outstanding at 27<span class=\"_ _2\"></span> July 2025<span class=\"_ _2\"></span> </div></div><div class=\"c w86 h73 gs14f\"><div class=\"t m0 x1a h17 ya9 ff6 fs9 fc0 sc0 ls0 ws0\">9,805,383 </div></div>The company op<span class=\"_ _2\"></span>erates two sha<span class=\"_ _2\"></span>re-based compensa<span class=\"_ _2\"></span>tion plan<span class=\"_ _2\"></span>s; the share incenti<span class=\"_ _2\"></span>ve plan (SIP) and<span class=\"_ _2\"></span> the deferred bon<span class=\"_ _2\"></span>us<span class=\"_ _42\"> </span>scheme (DBS)<span class=\"ls1c\">. <span class=\"_ _2\"></span><span class=\"ls0\">The share<span class=\"_ _2\"></span>s awarde<span class=\"_ _2\"></span>d as part of both scheme<span class=\"_ _2\"></span>s are ba<span class=\"_ _2\"></span>sed on the cash<span class=\"_ _2\"></span> value at the da<span class=\"_ _2\"></span>te of the<span class=\"_ _2\"></span> awards. The<span class=\"_ _42\"> </span></span></span>fair value of the<span class=\"_ _2\"></span> shares gran<span class=\"_ _2\"></span>ted <span class=\"ls1f\">is</span> determine<span class=\"_ _2\"></span>d by reference<span class=\"_ _2\"></span> to the sh<span class=\"_ _2\"></span>are price at the<span class=\"_ _2\"></span> date of the<span class=\"_ _2\"></span> award. The weighted<span class=\"_ _42\"> </span>average fair value o<span class=\"_ _2\"></span>f shares<span class=\"_ _2\"></span> granted during the <span class=\"_ _2\"></span>year is \u00a36<span class=\"_ _2\"></span>.32.<span class=\"_ _42\"> </span>The shares ves<span class=\"_ _2\"></span>t at a nil exerci<span class=\"_ _2\"></span>se price <span class=\"ff7\">\u2013</span> and there ar<span class=\"_ _2\"></span>e no marke<span class=\"_ _2\"></span>t-based conditions<span class=\"_ _2\"></span> to the share<span class=\"_ _2\"></span>s which <span class=\"_ _2\"></span>affect their abilit<span class=\"_ _2\"></span>y to<span class=\"_ _42\"> </span>vest. The weigh<span class=\"_ _2\"></span>ted average fair <span class=\"_ _2\"></span>value of sha<span class=\"_ _2\"></span>res vested<span class=\"_ _2\"></span> during the<span class=\"_ _2\"></span> year is \u00a36.59.<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>This is de<span class=\"_ _2\"></span>termined b<span class=\"_ _2\"></span>y reference to the<span class=\"_ _42\"> </span>market price at<span class=\"_ _2\"></span> the time of ve<span class=\"_ _2\"></span>sting.<span class=\"_ _42\"> </span>The awards vest o<span class=\"_ _2\"></span>ver three year<span class=\"_ _2\"></span>s, with the cost <span class=\"_ _2\"></span>spread over thi<span class=\"_ _2\"></span>s period. The weigh<span class=\"_ _2\"></span>ted avera<span class=\"_ _2\"></span>ge remaining life<span class=\"_ _2\"></span> of the<span class=\"_ _42\"> </span>unvested award<span class=\"_ _2\"></span>s is 1.5 year<span class=\"_ _2\"></span>s.<span class=\"_ _42\"> </span>For further detail<span class=\"_ _2\"></span>s of the SIP and t<span class=\"_ _2\"></span>he DBS, refer<span class=\"_ _2\"></span> to pages <span class=\"ls2\">68</span>-<span class=\"ls2\">69</span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-427": {
   "value": "5.<span class=\"ls0\"> <span class=\"_ _10\"> </span>Finance costs and in<span class=\"_ _1\"></span>come </span>5<span class=\"_ _42\"> </span>2 weeks 52 weeks ended ended 27 July 28 July 2025 2024 \u00a3000 \u00a3000 Finance costs Interest payable on<span class=\"_ _2\"></span> bank loan<span class=\"_ _2\"></span>s and overdr<span class=\"_ _2\"></span>afts 45,108 48,262 Amortisation of ba<span class=\"_ _2\"></span>nk loan is<span class=\"_ _2\"></span>sue costs (no<span class=\"_ _2\"></span>te 9) 1,382 439<span class=\"ls0\"> </span>Interest payable on<span class=\"_ _2\"></span> swaps 377<span class=\"ls0\"> </span>866<span class=\"ls0\"> </span>Interest payable on<span class=\"_ _2\"></span> asset-finan<span class=\"_ _2\"></span>cing \u2013<span class=\"ff6\"> </span>70<span class=\"ls0\"> </span>Interest payable on<span class=\"_ _2\"></span> private<span class=\"_ _2\"></span> placemen<span class=\"_ _2\"></span>t 2,953 3,284 Finance cost<span class=\"_ _2\"></span>s excluding lea<span class=\"_ _2\"></span>se inter<span class=\"_ _2\"></span>est 49,820 52,921 Interest payable on<span class=\"_ _2\"></span> leases 15,567 14,738 Total finance costs<span class=\"_ _2\"></span> 65,387 67,659 Bank interest re<span class=\"_ _2\"></span>ceivable (1,064) (1,765) Lease interest<span class=\"_ _2\"></span> receivable (307)<span class=\"ls0\"> </span>(267)<span class=\"ls0\"> </span>Total finance inco<span class=\"_ _2\"></span>me (1,371) (2,032) Net finance costs <span class=\"_ _2\"></span>before separa<span class=\"_ _2\"></span>tely disc<span class=\"_ _2\"></span>losed items 64,016 65,627 Separately disclo<span class=\"_ _2\"></span>sed finance<span class=\"_ _2\"></span> costs (note 3) \u2013<span class=\"ff6\"> </span>\u2013<span class=\"ff1\"> </span>Separately disclo<span class=\"_ _2\"></span>sed income<span class=\"_ _2\"></span> (note 3) (9,410) (16,131) (9,410) (16,131) Net finance costs af<span class=\"_ _2\"></span>ter separate<span class=\"_ _2\"></span>ly disclosed<span class=\"_ _2\"></span> items 54,606 49,496 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-389": {
   "value": "5<span class=\"_ _42\"> </span>2 weeks 52 weeks ended ended 27 July 28 July 2025 2024 \u00a3000 \u00a3000 Finance costs Interest payable on<span class=\"_ _2\"></span> bank loan<span class=\"_ _2\"></span>s and overdr<span class=\"_ _2\"></span>afts 45,108 48,262 Amortisation of ba<span class=\"_ _2\"></span>nk loan is<span class=\"_ _2\"></span>sue costs (no<span class=\"_ _2\"></span>te 9) 1,382 439<span class=\"ls0\"> </span>Interest payable on<span class=\"_ _2\"></span> swaps 377<span class=\"ls0\"> </span>866<span class=\"ls0\"> </span>Interest payable on<span class=\"_ _2\"></span> asset-finan<span class=\"_ _2\"></span>cing \u2013<span class=\"ff6\"> </span>70<span class=\"ls0\"> </span>Interest payable on<span class=\"_ _2\"></span> private<span class=\"_ _2\"></span> placemen<span class=\"_ _2\"></span>t 2,953 3,284 Finance cost<span class=\"_ _2\"></span>s excluding lea<span class=\"_ _2\"></span>se inter<span class=\"_ _2\"></span>est 49,820 52,921 Interest payable on<span class=\"_ _2\"></span> leases 15,567 14,738 Total finance costs<span class=\"_ _2\"></span> 65,387 67,659 <div class=\"c w87 h9a gs15b\"><div class=\"t m0 x6 h18 y3a6 ff1 fs9 fc0 sc0 ls0 ws0\">Separately disclo<span class=\"_ _2\"></span>sed finance<span class=\"_ _2\"></span> costs (note 3) </div></div><div class=\"c w88 h9a gs15c\"><div class=\"t m0 x5c h17 y3a6 ffa fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff6\"> </span></div></div><div class=\"c w89 h9a gs15d\"><div class=\"t m0 x5c h18 y3a6 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div>Borrowing costs<span class=\"_ _42\"> </span>These are recog<span class=\"_ _2\"></span>nised as an e<span class=\"_ _2\"></span>xpense in the per<span class=\"_ _2\"></span>iod in whi<span class=\"_ _2\"></span>ch<span class=\"_ _42\"> </span>they are incurred<span class=\"_ _2\"></span>, unless the re<span class=\"_ _2\"></span>quiremen<span class=\"_ _2\"></span>ts by the adop<span class=\"_ _2\"></span>ted<span class=\"_ _42\"> </span>accounting standa<span class=\"_ _2\"></span>rds for the <span class=\"_ _2\"></span>capitalisation of<span class=\"_ _2\"></span> borrowing<span class=\"_ _42\"> </span>costs relating to<span class=\"_ _2\"></span> assets are met<span class=\"_ _2\"></span>. Fo<span class=\"_ _2\"></span>r the purpose<span class=\"_ _2\"></span> of cash<span class=\"_ _42\"> </span>flow reporting, intere<span class=\"_ _2\"></span>st paid and re<span class=\"_ _2\"></span>ceived i<span class=\"_ _2\"></span>s considered to be operating<span class=\"_ _2\"></span> cash flows.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-416": {
   "value": "2 weeks 52 weeks ended ended 27 July 28 July 2025 2024 \u00a3000 \u00a3000 Finance costs Interest payable on<span class=\"_ _2\"></span> bank loan<span class=\"_ _2\"></span>s and overdr<span class=\"_ _2\"></span>afts 45,108 48,262 Amortisation of ba<span class=\"_ _2\"></span>nk loan is<span class=\"_ _2\"></span>sue costs (no<span class=\"_ _2\"></span>te 9) 1,382 439<span class=\"ls0\"> </span>Interest payable on<span class=\"_ _2\"></span> swaps 377<span class=\"ls0\"> </span>866<span class=\"ls0\"> </span>Interest payable on<span class=\"_ _2\"></span> asset-finan<span class=\"_ _2\"></span>cing \u2013<span class=\"ff6\"> </span>70<span class=\"ls0\"> </span>Interest payable on<span class=\"_ _2\"></span> private<span class=\"_ _2\"></span> placemen<span class=\"_ _2\"></span>t 2,953 3,284 Finance cost<span class=\"_ _2\"></span>s excluding lea<span class=\"_ _2\"></span>se inter<span class=\"_ _2\"></span>est 49,820 52,921 Interest payable on<span class=\"_ _2\"></span> leases 15,567 14,738 Total finance costs<span class=\"_ _2\"></span> 65,387 67,659 Separately disclo<span class=\"_ _2\"></span>sed finance<span class=\"_ _2\"></span> costs (note 3) \u2013<span class=\"ff6\"> </span>\u2013<span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-390": {
   "value": "<div class=\"c w87 h16 gs151\"><div class=\"t m0 x6 h18 y3a6 ff1 fs9 fc0 sc0 ls0 ws0\">Bank interest re<span class=\"_ _2\"></span>ceivable </div></div><div class=\"c w88 h16 gs152\"><div class=\"t m0 x6b h17 y3a6 ff6 fs9 fc0 sc0 ls0 ws0\">(1,064) </div></div><div class=\"c w89 h16 gs153\"><div class=\"t m0 x6b h18 y3a6 ff1 fs9 fc0 sc0 ls0 ws0\">(1,765) </div></div><div class=\"c w87 h9a gs154\"><div class=\"t m0 x6 h18 y3a6 ff1 fs9 fc0 sc0 ls0 ws0\">Lease interest<span class=\"_ _2\"></span> receivable </div></div><div class=\"c w88 h9a gs155\"><div class=\"t m0 x77 h17 y3a6 ff6 fs9 fc0 sc0 lsa ws0\">(307)<span class=\"ls0\"> </span></div></div><div class=\"c w89 h9a gs156\"><div class=\"t m0 x77 h18 y3a6 ff1 fs9 fc0 sc0 lsa ws0\">(267)<span class=\"ls0\"> </span></div></div><div class=\"c w87 h9a gs157\"><div class=\"t m0 x6 h17 y3a6 ff6 fs9 fc0 sc0 ls0 ws0\">Total finance inco<span class=\"_ _2\"></span>me </div></div><div class=\"c w88 h9a gs158\"><div class=\"t m0 x6b h17 y3a6 ff6 fs9 fc0 sc0 ls0 ws0\">(1,371) </div></div><div class=\"c w89 h9a gs159\"><div class=\"t m0 x6b h18 y3a6 ff1 fs9 fc0 sc0 ls0 ws0\">(2,032) </div></div><div class=\"c w87 h9a gs15f\"><div class=\"t m0 x6 h18 y3a6 ff1 fs9 fc0 sc0 ls0 ws0\">Separately disclo<span class=\"_ _2\"></span>sed income<span class=\"_ _2\"></span> (note 3) </div></div><div class=\"c w88 h9a gs160\"><div class=\"t m0 x6b h17 y3a6 ff6 fs9 fc0 sc0 ls0 ws0\">(9,410) </div></div><div class=\"c w89 h9a gs161\"><div class=\"t m0 x51 h18 y3a6 ff1 fs9 fc0 sc0 ls0 ws0\">(16,131) </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-417": {
   "value": "Bank interest re<span class=\"_ _2\"></span>ceivable (1,064) (1,765) Lease interest<span class=\"_ _2\"></span> receivable (307)<span class=\"ls0\"> </span>(267)<span class=\"ls0\"> </span>Total finance inco<span class=\"_ _2\"></span>me (1,371) (2,032) Separately disclo<span class=\"_ _2\"></span>sed income<span class=\"_ _2\"></span> (note 3) (9,410) (16,131) ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-391": {
   "value": "<div class=\"c w2 h0 gs275\"><div class=\"t m0 x92 h8e y571 ff6 fs13 fc0 sc0 ls0 ws0\">(c) <span class=\"_ _16\"> </span>Deferred tax </div></div><div class=\"c w2 h0 gs275\"><div class=\"t m0 x92 h18 y572 ff1 fs9 fc0 sc0 ls0 ws0\">Deferred tax balan<span class=\"_ _2\"></span>ces have be<span class=\"_ _2\"></span>en recogn<span class=\"_ _2\"></span>ised at the rate<span class=\"_ _2\"></span> they are e<span class=\"_ _2\"></span>xpected to re<span class=\"_ _2\"></span>verse. The deferred tax in the balan<span class=\"_ _2\"></span>ce </div></div><div class=\"c w2 h0 gs275\"><div class=\"t m0 x92 h8e y573 ff1 fs9 fc0 sc0 ls0 ws0\">sheet is as follow<span class=\"_ _2\"></span>s:<span class=\"ff6 fs13\"> </span></div></div><div class=\"c w97 hab gs276\"><div class=\"t m0 x54 h15 y575 ff1 fs6 fc0 sc0 ls0 ws0\">Other </div></div><div class=\"c w96 hab gs277\"><div class=\"t m0 x1c h15 y536 ff1 fs6 fc0 sc0 ls0 ws0\">Accelerated tax </div></div><div class=\"c w97 hab gs276\"><div class=\"t m0 x50 h15 y536 ff1 fs6 fc0 sc0 ls0 ws0\">temporary </div></div><div class=\"c w98 hab gs278\"><div class=\"t m0 x48 h15 y536 ff1 fs6 fc0 sc0 ls0 ws0\">Interest-rate </div></div><div class=\"c w95 hab gs279\"><div class=\"t m0 x6 h10 y4a ff6 fs6 fc0 sc0 ls0 ws0\">Deferred tax liabiliti<span class=\"_ _1\"></span>es </div></div><div class=\"c w96 hab gs277\"><div class=\"t m0 x50 h15 y4a ff1 fs6 fc0 sc0 ls0 ws0\">depreciation </div></div><div class=\"c w97 hab gs276\"><div class=\"t m0 x21 h15 y4a ff1 fs6 fc0 sc0 ls0 ws0\">differences </div></div><div class=\"c w98 hab gs278\"><div class=\"t m0 x7b h15 y4a ff1 fs6 fc0 sc0 ls0 ws0\">swap </div></div><div class=\"c w99 hab gs27a\"><div class=\"t m0 x12 h15 y4a ff1 fs6 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c w96 ha6 gs27b\"><div class=\"t m0 x13 h15 y4a ff1 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c w97 ha6 gs27c\"><div class=\"t m0 x1a h15 y4a ff1 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c w98 ha6 gs27d\"><div class=\"t m0 x1b h15 y4a ff1 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c w99 ha6 gs27e\"><div class=\"t m0 x12 h15 y4a ff1 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c w95 h98 gs27f\"><div class=\"t m0 x6 h17 y416 ff6 fs9 fc0 sc0 ls0 ws0\">As at 28 July 20<span class=\"_ _2\"></span>24 </div></div><div class=\"c w96 h98 gs280\"><div class=\"t m0 x54 h17 y416 ff6 fs9 fc0 sc0 ls0 ws0\">51,775 </div></div><div class=\"c w97 h98 gs281\"><div class=\"t m0 x55 h17 y416 ff6 fs9 fc0 sc0 ls0 ws0\">6,056 </div></div><div class=\"c w98 h98 gs282\"><div class=\"t m0 x49 h17 y416 ff6 fs9 fc0 sc0 ls0 ws0\">10,562 </div></div><div class=\"c w99 h98 gs283\"><div class=\"t m0 x7c h17 y416 ff6 fs9 fc0 sc0 ls0 ws0\">68,393 </div></div><div class=\"c w95 h98 gs284\"><div class=\"t m0 x6 h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">Previous year mo<span class=\"_ _2\"></span>vement po<span class=\"_ _2\"></span>sted to the in<span class=\"_ _2\"></span>come state<span class=\"_ _2\"></span>ment </div></div><div class=\"c w96 h98 gs285\"><div class=\"t m0 x31 h18 y416 ff1 fs9 fc0 sc0 ls2 ws0\">760<span class=\"ls0\"> </span></div></div><div class=\"c w97 h98 gs286\"><div class=\"t m0 x83 h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">1 </div></div><div class=\"c w98 h98 gs287\"><div class=\"t m0 x20 h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w99 h98 gs288\"><div class=\"t m0 x1b h18 y416 ff1 fs9 fc0 sc0 ls2 ws0\">76<span class=\"ls0\">1 </span></div></div><div class=\"c w95 h98 gs289\"><div class=\"t m0 x6 h18 yac ff1 fs9 fc0 sc0 ls0 ws0\">Movement during <span class=\"_ _2\"></span>year posted <span class=\"_ _2\"></span>to the income<span class=\"_ _2\"></span> statement </div></div><div class=\"c w96 h98 gs28a\"><div class=\"t m0 x52 h18 yac ff1 fs9 fc0 sc0 ls2 ws0\">9,383<span class=\"ls0\"> </span></div></div><div class=\"c w97 h98 gs28b\"><div class=\"t m0 x52 h18 yac ff1 fs9 fc0 sc0 ls2 ws0\">257<span class=\"ls0\"> </span></div></div><div class=\"c w98 h98 gs28c\"><div class=\"t m0 x27 h18 yac ff1 fs9 fc0 sc0 ls0 ws0\">(12,578) </div></div><div class=\"c w99 h98 gs28d\"><div class=\"t m0 x4b h18 yac ff1 fs9 fc0 sc0 lsa ws0\">(2,<span class=\"ls2\">938<span class=\"ls0\">) </span></span></div></div><div class=\"c w95 h94 gs28e\"><div class=\"t m0 x6 h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">Reclassification<span class=\"_ _2\"></span> </div></div><div class=\"c w96 h94 gs28f\"><div class=\"t m0 x1e h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w97 h94 gs290\"><div class=\"t m0 x18 h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w98 h94 gs291\"><div class=\"t m0 x2b h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">2,016 </div></div><div class=\"c w99 h94 gs292\"><div class=\"t m0 x2a h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">2,016 </div></div><div class=\"c w95 h93 gs293\"><div class=\"t m0 x6 h17 y62 ff6 fs9 fc0 sc0 ls22 ws0\">At <span class=\"ls0\">27 July 2025 </span></div></div><div class=\"c w96 h93 gs294\"><div class=\"t m0 x54 h17 y96 ff6 fs9 fc0 sc0 ls0 ws0\">61,918 </div></div><div class=\"c w97 h93 gs295\"><div class=\"t m0 x55 h17 y96 ff6 fs9 fc0 sc0 ls0 ws0\">6,314 </div></div><div class=\"c w98 h93 gs296\"><div class=\"t m0 x20 h17 y96 ff6 fs9 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w99 h93 gs297\"><div class=\"t m0 x7c h17 y96 ff6 fs9 fc0 sc0 ls2 ws0\">68,232<span class=\"ls0\"> </span></div></div><div class=\"c w75 had gs298\"><div class=\"t m0 x3b h15 y575 ff1 fs6 fc0 sc0 ls0 ws0\">Tax losses and<span class=\"_ _1\"></span> </div></div><div class=\"c w9a had gs299\"><div class=\"t m0 x7b h15 y575 ff1 fs6 fc0 sc0 ls0 ws0\">Other </div></div><div class=\"c w96 had gs29a\"><div class=\"t m0 x49 h15 y536 ff1 fs6 fc0 sc0 ls0 ws0\">Share-based </div></div><div class=\"c w75 had gs298\"><div class=\"t m0 x48 h15 y536 ff1 fs6 fc0 sc0 ls0 ws0\">interest capacity </div></div><div class=\"c w9a had gs299\"><div class=\"t m0 x60 h15 y536 ff1 fs6 fc0 sc0 ls0 ws0\">temporary </div></div><div class=\"c w95 had gs29b\"><div class=\"t m0 x6 h10 y4a ff6 fs6 fc0 sc0 ls0 ws0\">Deferred tax asse<span class=\"_ _1\"></span>ts </div></div><div class=\"c w96 had gs29a\"><div class=\"t m0 x1b h15 y4a ff1 fs6 fc0 sc0 ls0 ws0\">payments </div></div><div class=\"c w75 had gs298\"><div class=\"t m0 x35 h15 y4a ff1 fs6 fc0 sc0 ls0 ws0\">carried forward<span class=\"_ _1\"></span> </div></div><div class=\"c w9a had gs299\"><div class=\"t m0 x1c h15 y4a ff1 fs6 fc0 sc0 ls0 ws0\">differences <span class=\"_ _1\"></span> </div></div><div class=\"c w9b had gs29c\"><div class=\"t m0 x2a h15 y4a ff1 fs6 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c w75 h2e gs29d\"><div class=\"t m0 x20 h15 y4a ff1 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c w9a h2e gs29e\"><div class=\"t m0 x57 h15 y270 ff1 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c w9b h2e gs29f\"><div class=\"t m0 x2a h15 y4a ff1 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c w95 h98 gs2a0\"><div class=\"t m0 x6 h17 yac ff6 fs9 fc0 sc0 ls0 ws0\">As at 28 July 20<span class=\"_ _2\"></span>24 </div></div><div class=\"c w96 h98 gs2a1\"><div class=\"t m0 x52 h17 yac ff6 fs9 fc0 sc0 ls0 ws0\">2,193 </div></div><div class=\"c w75 h98 gs2a2\"><div class=\"t m0 x1a h17 yac ff6 fs9 fc0 sc0 ls0 ws0\">1,060 </div></div><div class=\"c w9a h98 gs2a3\"><div class=\"t m0 x56 h17 yac ff6 fs9 fc0 sc0 ls0 ws0\">5,653 </div></div><div class=\"c w9b h98 gs2a4\"><div class=\"t m0 x7c h17 yac ff6 fs9 fc0 sc0 ls0 ws0\">8,906 </div></div><div class=\"c w95 h94 gs2a5\"><div class=\"t m0 x6 h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">Previous year mo<span class=\"_ _2\"></span>vement po<span class=\"_ _2\"></span>sted to the in<span class=\"_ _2\"></span>come state<span class=\"_ _2\"></span>ment </div></div><div class=\"c w96 h94 gs2a6\"><div class=\"t m0 x1e h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w75 h94 gs2a7\"><div class=\"t m0 x1a h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">1,738 </div></div><div class=\"c w9a h94 gs2a8\"><div class=\"t m0 x17 h18 y416 ff1 fs9 fc0 sc0 ls2 ws0\">542<span class=\"ls0\"> </span></div></div><div class=\"c w9b h94 gs2a9\"><div class=\"t m0 x7c h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">2,280 </div></div><div class=\"c w95 h98 gs2aa\"><div class=\"t m0 x6 h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">Movement during <span class=\"_ _2\"></span>year posted <span class=\"_ _2\"></span>to the income<span class=\"_ _2\"></span> statement </div></div><div class=\"c w96 h98 gs2ab\"><div class=\"t m0 x31 h18 y416 ff1 fs9 fc0 sc0 ls2 ws0\">104<span class=\"ls0\"> </span></div></div><div class=\"c w75 h98 gs2ac\"><div class=\"t m0 x17 h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">(2,797) </div></div><div class=\"c w9a h98 gs2ad\"><div class=\"t m0 x17 h18 y416 ff1 fs9 fc0 sc0 ls2 ws0\">278<span class=\"ls0\"> </span></div></div><div class=\"c w9b h98 gs2ae\"><div class=\"t m0 x4a h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">(2,415) </div></div><div class=\"c w95 h98 gs2af\"><div class=\"t m0 x6 h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">Movement during <span class=\"_ _2\"></span>year posted <span class=\"_ _2\"></span>to equity </div></div><div class=\"c w96 h98 gs2b0\"><div class=\"t m0 x31 h18 y416 ff1 fs9 fc0 sc0 ls2 ws0\">234<span class=\"ls0\"> </span></div></div><div class=\"c w75 h98 gs2b1\"><div class=\"t m0 x77 h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w9a h98 gs2b2\"><div class=\"t m0 x51 h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w9b h98 gs2b3\"><div class=\"t m0 x2b h18 y416 ff1 fs9 fc0 sc0 ls2 ws0\">234<span class=\"ls0\"> </span></div></div><div class=\"c w95 h98 gs2b4\"><div class=\"t m0 x6 h18 yac ff1 fs9 fc0 sc0 ls0 ws0\">Reclassification<span class=\"_ _2\"></span> </div></div><div class=\"c w96 h98 gs2b5\"><div class=\"t m0 x1e h18 yac ff1 fs9 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w75 h98 gs2b6\"><div class=\"t m0 x77 h18 yac ff1 fs9 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w9a h98 gs2b7\"><div class=\"t m0 x56 h18 yac ff1 fs9 fc0 sc0 ls0 ws0\">2,016 </div></div><div class=\"c w9b h98 gs2b8\"><div class=\"t m0 x7c h18 yac ff1 fs9 fc0 sc0 ls0 ws0\">2,016 </div></div><div class=\"c w95 ha9 gs2b9\"><div class=\"t m0 x6 h17 y62 ff6 fs9 fc0 sc0 ls22 ws0\">At <span class=\"ls2\">27<span class=\"ls0\"> July 2025 </span></span></div></div><div class=\"c w96 ha9 gs2ba\"><div class=\"t m0 x52 h17 y62 ff6 fs9 fc0 sc0 ls0 ws0\">2,531 </div></div><div class=\"c w75 ha9 gs2bb\"><div class=\"t m0 x2f h17 y62 ff6 fs9 fc0 sc0 ls0 ws0\">1 </div></div><div class=\"c w9a ha9 gs2bc\"><div class=\"t m0 x56 h17 y62 ff6 fs9 fc0 sc0 ls0 ws0\">8,489 </div></div><div class=\"c w9b ha9 gs2bd\"><div class=\"t m0 x60 h17 y62 ff6 fs9 fc0 sc0 ls0 ws0\">11,021 </div></div><div class=\"c w2 h0 gs275\"><div class=\"t m0 x1 h18 y4f3 ff1 fs9 fc0 sc0 ls0 ws0\">The company ha<span class=\"_ _2\"></span>s recognised de<span class=\"_ _2\"></span>ferred<span class=\"_ _2\"></span> tax assets of \u00a311.0 million (2<span class=\"_ _2\"></span>024<span class=\"ls1c\">: \u00a3<span class=\"_ _2\"></span><span class=\"ls0\">8.9 million), whi<span class=\"_ _2\"></span>ch are e<span class=\"_ _2\"></span>xpected to be<span class=\"_ _2\"></span> offset agains<span class=\"_ _2\"></span>t </span></span></div></div><div class=\"c w2 h0 gs275\"><div class=\"t m0 x1 h18 y522 ff1 fs9 fc0 sc0 ls0 ws0\">future profits. Includ<span class=\"_ _2\"></span>ed within thi<span class=\"_ _2\"></span>s figure, are other <span class=\"_ _2\"></span>temporary dif<span class=\"_ _2\"></span>ferences <span class=\"ls2\">of</span> \u00a36.5 million<span class=\"_ _2\"></span> <span class=\"lsa\">(20</span>24: \u00a35.7 millio<span class=\"_ _2\"></span>n) relating to capital<span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs275\"><div class=\"t m0 x1 h18 y584 ff1 fs9 fc0 sc0 ls0 ws0\">losses capable o<span class=\"_ _2\"></span>f offset aga<span class=\"_ _2\"></span>inst rolled over gains.<span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs275\"><div class=\"t m0 x1 h9 y586 ff1 fs9 fc0 sc0 ls0 ws0\">Deferred tax as<span class=\"_ _2\"></span>sets and liabili<span class=\"_ _2\"></span>ties have bee<span class=\"_ _2\"></span>n offset as<span class=\"_ _2\"></span> follows:<span class=\"ff5 fs0\"> </span></div></div><div class=\"c wd h98 gs2be\"><div class=\"t m0 x18 h10 ya9 ff6 fs6 fc0 sc0 ls0 ws0\">2025 </div></div><div class=\"c wa0 h98 gs2bf\"><div class=\"t m0 x18 h10 ya9 ff6 fs6 fc0 sc0 ls1d ws0\">202<span class=\"ls0\">4 </span></div></div><div class=\"c wd h98 gs2c0\"><div class=\"t m0 x18 h10 ya9 ff6 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c wa0 h98 gs2c1\"><div class=\"t m0 x18 h10 ya9 ff6 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c w9c h94 gs2c2\"><div class=\"t m0 x6 h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">Deferred tax liabili<span class=\"_ _2\"></span>ties </div></div><div class=\"c wd h94 gs2c3\"><div class=\"t m0 x20 h17 y416 ff6 fs9 fc0 sc0 ls2 ws0\">68,232<span class=\"ls0\"> </span></div></div><div class=\"c wa0 h94 gs2c4\"><div class=\"t m0 x20 h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">68,393 </div></div><div class=\"c w9c h98 gs2c5\"><div class=\"t m0 x6 h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">Offset against deferr<span class=\"_ _2\"></span>ed tax as<span class=\"_ _2\"></span>sets </div></div><div class=\"c wd h98 gs2c6\"><div class=\"t m0 x54 h17 y416 ff6 fs9 fc0 sc0 ls0 ws0\">(11,021) </div></div><div class=\"c wa0 h98 gs2c7\"><div class=\"t m0 x52 h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">(8,906) </div></div><div class=\"c w9c h42 gs2c8\"><div class=\"t m0 x6 h17 y48 ff6 fs9 fc0 sc0 ls0 ws0\">Deferred tax<span class=\"_ _2\"></span> liabilities </div></div><div class=\"c wd h42 gs2c9\"><div class=\"t m0 x20 h17 y48 ff6 fs9 fc0 sc0 ls2 ws0\">57,211<span class=\"ls0\"> </span></div></div><div class=\"c wa0 h42 gs2ca\"><div class=\"t m0 x20 h18 y48 ff1 fs9 fc0 sc0 ls0 ws0\">59,487 </div></div><div class=\"c w9c h98 gs2cb\"><div class=\"t m0 x6 h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">Deferred tax as<span class=\"_ _2\"></span>sets </div></div><div class=\"c wd h98 gs2cc\"><div class=\"t m0 x20 h17 y416 ff6 fs9 fc0 sc0 ls0 ws0\">11,021 </div></div><div class=\"c wa0 h98 gs2cd\"><div class=\"t m0 x31 h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">8,906 </div></div><div class=\"c w9c h94 gs2ce\"><div class=\"t m0 x6 h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">Offset against deferr<span class=\"_ _2\"></span>ed tax liabil<span class=\"_ _2\"></span>ities </div></div><div class=\"c wd h94 gs2cf\"><div class=\"t m0 x54 h17 y416 ff6 fs9 fc0 sc0 ls0 ws0\">(11,021) </div></div><div class=\"c wa0 h94 gs2d0\"><div class=\"t m0 x52 h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">(8,906) </div></div><div class=\"c w9c h42 gs2d1\"><div class=\"t m0 x6 h17 y62 ff6 fs9 fc0 sc0 ls0 ws0\">Deferred tax<span class=\"_ _2\"></span> asset </div></div><div class=\"c wd h42 gs2d2\"><div class=\"t m0 x2c h18 y62 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff6\"> </span></div></div><div class=\"c wa0 h42 gs2d3\"><div class=\"t m0 x2c h18 y62 ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\">       </span></div></div><div class=\"c w2 h0 gs275\"><div class=\"t m0 x1 h18 y58f ff1 fs9 fc0 sc0 ls0 ws0\">As at 27 July 2025<span class=\"_ _2\"></span>, the compan<span class=\"_ _2\"></span>y had a potential defer<span class=\"_ _2\"></span>red tax as<span class=\"_ _2\"></span>set of \u00a39.8 mi<span class=\"_ _2\"></span>llion <span class=\"lsa\">(202</span>4: \u00a35.4 million)<span class=\"_ _2\"></span> relating to capital los<span class=\"_ _2\"></span>ses </div></div><div class=\"c w2 h0 gs275\"><div class=\"t m0 x1 h18 y82 ff1 fs9 fc0 sc0 ls0 ws0\">(gross tax losse<span class=\"_ _2\"></span>s of \u00a322.9 million (<span class=\"_ _2\"></span>2024: \u00a321.6 million))<span class=\"_ _2\"></span> and ta<span class=\"_ _2\"></span>x losses in<span class=\"_ _2\"></span> the Repub<span class=\"_ _2\"></span>lic of Ireland (gross tax<span class=\"_ _2\"></span> losses of \u00a332.3 </div></div><div class=\"c w2 h0 gs275\"><div class=\"t m0 x1 h18 y590 ff1 fs9 fc0 sc0 ls0 ws0\">million <span class=\"lsa\">(20</span>24: \u00a332.6 million<span class=\"_ _2\"></span>)). Both t<span class=\"_ _2\"></span>ypes of loss do not e<span class=\"_ _2\"></span>xpire and<span class=\"_ _2\"></span> will be available <span class=\"_ _2\"></span>to use in<span class=\"_ _2\"></span> future period<span class=\"_ _2\"></span>s indefinitely. <span class=\"_ _2\"></span>A </div></div><div class=\"c w2 h0 gs275\"><div class=\"t m0 x1 h18 y591 ff1 fs9 fc0 sc0 ls0 ws0\">deferred tax as<span class=\"_ _2\"></span>set has not be<span class=\"_ _2\"></span>en recognised<span class=\"_ _2\"></span>, as there is in<span class=\"_ _2\"></span>sufficient c<span class=\"_ _2\"></span>ertainty of reco<span class=\"_ _2\"></span>very. </div></div><div class=\"c w2 h0 gs275\"><div class=\"t m0 x1 h18 y592 ff1 fs9 fc0 sc0 ls0 ws0\">The company ap<span class=\"_ _2\"></span>plies the ex<span class=\"_ _2\"></span>ception to recog<span class=\"_ _2\"></span>nising and di<span class=\"_ _2\"></span>sclosing info<span class=\"_ _2\"></span>rmation about de<span class=\"_ _2\"></span>ferred tax a<span class=\"_ _2\"></span>ssets and liab<span class=\"_ _2\"></span>ilities related<span class=\"_ _2\"></span> to </div></div><div class=\"c w2 h0 gs275\"><div class=\"t m0 x1 h8e y593 ff1 fs9 fc0 sc0 ls0 ws0\">Pillar Two taxes<span class=\"_ _2\"></span>, as provided in<span class=\"_ _2\"></span> the amend<span class=\"_ _2\"></span>ments to IAS 12<span class=\"_ _2\"></span> issued in<span class=\"_ _2\"></span> May 2023<span class=\"_ _2\"></span>.<span class=\"_ _1\"></span><span class=\"ff6 fs13\">  </span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-8": {
   "value": "7.<span class=\"ls0\"> <span class=\"_ _10\"> </span>Earnings and free cash fl<span class=\"_ _1\"></span>ow per share<span class=\"_ _1\"></span> </span>Weighted average numb<span class=\"_ _1\"></span>er of shares<span class=\"_ _1\"></span> Basic earning<span class=\"_ _2\"></span>s per share is cal<span class=\"_ _2\"></span>culated by di<span class=\"_ _2\"></span>viding the profi<span class=\"_ _2\"></span>t after tax for the per<span class=\"_ _2\"></span>iod by the we<span class=\"_ _2\"></span>ighted a<span class=\"_ _2\"></span>verag<span class=\"_ _2\"></span>e number of ordinar<span class=\"_ _2\"></span>y shares in issue<span class=\"_ _2\"></span> during the finan<span class=\"_ _2\"></span>cial year of 120,183<span class=\"_ _2\"></span>,464 <span class=\"lsa\">(202</span>4<span class=\"ls1c\">: </span>125<span class=\"_ _2\"></span>,291,770) less the we<span class=\"_ _2\"></span>ighted averag<span class=\"_ _2\"></span>e number<span class=\"_ _2\"></span> of share<span class=\"_ _2\"></span>s held in trust during<span class=\"_ _2\"></span> the financial year of<span class=\"_ _2\"></span> 6,898,529 <span class=\"lsa\">(202</span>4<span class=\"ls1c\">: </span>4<span class=\"_ _2\"></span>,956,072). Sha<span class=\"_ _2\"></span>res held <span class=\"_ _2\"></span>in trust are <span class=\"_ _2\"></span>shares pur<span class=\"_ _2\"></span>chased by the <span class=\"_ _2\"></span>company to satisfy emplo<span class=\"_ _2\"></span>yee share scheme<span class=\"_ _2\"></span>s which have not<span class=\"_ _2\"></span> yet vested. Diluted earnings<span class=\"_ _2\"></span> per share is ca<span class=\"_ _2\"></span>lculated by di<span class=\"_ _2\"></span>viding the profi<span class=\"_ _2\"></span>t/(loss) af<span class=\"_ _2\"></span>ter tax for the<span class=\"_ _2\"></span> period by the<span class=\"_ _2\"></span> weighted<span class=\"_ _2\"></span> average number o<span class=\"_ _2\"></span>f ordinary shares in<span class=\"_ _2\"></span> issue during<span class=\"_ _2\"></span> the finan<span class=\"_ _2\"></span>cial year adju<span class=\"_ _2\"></span>sted for bo<span class=\"_ _2\"></span>th shares held in<span class=\"_ _2\"></span> trust and the<span class=\"_ _2\"></span> effects of<span class=\"_ _2\"></span> potentially dilutive shares. Potential<span class=\"_ _2\"></span>ly dilutive share<span class=\"_ _2\"></span>s are<span class=\"_ _2\"></span> share awards gran<span class=\"_ _2\"></span>ted to empl<span class=\"_ _2\"></span>oyees, not ye<span class=\"_ _2\"></span>t vested, whose share<span class=\"_ _2\"></span> price at grant da<span class=\"_ _2\"></span>te is below that of the a<span class=\"_ _2\"></span>verage mar<span class=\"_ _2\"></span>ket price.  Weighted average<span class=\"_ _2\"></span> number of s<span class=\"_ _2\"></span>hare<span class=\"_ _2\"></span>s 52 weeks 52 weeks ended ended 27 July 28 July 2025 2024 Shares in issue 120,183,464 125,291,770 Shares held in <span class=\"_ _2\"></span>trust (6,898,529) (4,956,072) 113,284,935 120,335,698 Shares in issue<span class=\"_ _2\"></span> - basic Dilutive share<span class=\"_ _2\"></span>s 6,489,689 4,693,614 119,774,624 125,029,312 Shares in issue<span class=\"_ _2\"></span> - diluted Earnings per share<span class=\"_ _2\"></span> 52 weeks ended<span class=\"_ _2\"></span> 27 July 2025<span class=\"_ _2\"></span> Profit/(loss) Basic EPS Diluted EPS<span class=\"_ _1\"></span> \u00a3000 pence pence Earnings (profit af<span class=\"_ _2\"></span>ter tax)<span class=\"_ _2\"></span> 67,991 60.0 56.8 Exclude effect<span class=\"_ _2\"></span> of separatel<span class=\"_ _2\"></span>y disclosed i<span class=\"_ _2\"></span>tems after tax (10,422) (9.2) (8.7) Earnings before<span class=\"_ _2\"></span> separately<span class=\"_ _2\"></span> disclosed items 57,569 50.8 48.1 Exclude effect<span class=\"_ _2\"></span> of property gain<span class=\"_ _2\"></span>s 948<span class=\"ls0\"> </span>0.8 0.8 Underlying earn<span class=\"_ _2\"></span>ings before <span class=\"_ _2\"></span>separately disclo<span class=\"_ _2\"></span>sed items 58,517 51.6 48.9 52 weeks ended<span class=\"_ _2\"></span> 28 July 2024<span class=\"_ _2\"></span> Profit/(loss) Basic EPS Diluted EPS<span class=\"_ _1\"></span> \u00a3000 pence pence Earnings (profit af<span class=\"_ _2\"></span>ter tax)<span class=\"_ _2\"></span> 48,785 40.5 39.0 Exclude effect<span class=\"_ _2\"></span> of exceptional<span class=\"_ _2\"></span> items a<span class=\"_ _2\"></span>fter tax 9,729 8.1 7.8 Earnings before<span class=\"_ _2\"></span> separately disc<span class=\"_ _2\"></span>losed items 58,514 48.6 46.8 Exclude effect<span class=\"_ _2\"></span> of property losses (11)<span class=\"ls0\"> </span>\u2013<span class=\"ff1\"> </span>\u2013<span class=\"ff1\"> </span>Underlying earn<span class=\"_ _2\"></span>ings before sepa<span class=\"_ _2\"></span>rately disclosed item<span class=\"_ _2\"></span>s 58,503 48.6 46.8 Free cash flow <span class=\"_ _2\"></span>per share Free cash flow <span class=\"_ _2\"></span>per share Free cash Basic free Diluted free flow cash flow cash flow per share per share \u00a3000 pence pence 52 weeks ended<span class=\"_ _2\"></span> 27 July 2025<span class=\"_ _2\"></span> 56,<span class=\"ls2\">642</span> 50.1 4<span class=\"ls2\">7.</span>3 52 weeks ended<span class=\"_ _2\"></span> 28 July 2024<span class=\"_ _2\"></span> 33,037 27.5 26.4 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-9": {
   "value": "8.<span class=\"ls0\"> <span class=\"_ _10\"> </span>Cash used in/generated f<span class=\"_ _1\"></span>rom operations<span class=\"_ _1\"></span> </span>52 weeks 52 weeks ended ended 27 July 28 July 2025 2024 \u00a3000 \u00a3000 Profit for the period<span class=\"_ _2\"></span> 67,991 48,785 Adjusted for:<span class=\"_ _2\"></span> Tax (note 6)<span class=\"_ _2\"></span> 21,351 11,835 Share-based charg<span class=\"_ _2\"></span>es (note<span class=\"_ _2\"></span> 4) 12,466 11,021 Loss on disposal<span class=\"_ _2\"></span> of proper<span class=\"_ _2\"></span>ty, plant and equipmen<span class=\"_ _2\"></span>t (note 3) 3,<span class=\"ls0\">3</span>13<span class=\"ls0\"> </span>14,978 Disposal of capi<span class=\"_ _2\"></span>talised lea<span class=\"_ _2\"></span>ses <span class=\"ls2\">and</span> Lease premiums (n<span class=\"_ _2\"></span>ote 3) (162)<span class=\"ls0\"> </span>(1,519) Net impairment cha<span class=\"_ _2\"></span>rge (note<span class=\"_ _2\"></span> 3) (4,939) 19,098 Interest receivable<span class=\"_ _2\"></span> (note 5) (1,064) (1,765) Interest payable (n<span class=\"_ _2\"></span>ote 5) 48,438 52,482 Lease interest<span class=\"_ _2\"></span> receivable (note<span class=\"_ _2\"></span> 5) (307)<span class=\"ls0\"> </span>(267)<span class=\"ls0\"> </span>Lease interest<span class=\"_ _2\"></span> payable (no<span class=\"_ _2\"></span>te 5) 15,567 14,738 Separately di<span class=\"_ _2\"></span>sclosed interest (note<span class=\"_ _2\"></span> 5) (9,410) (16,131) Amortisation of ba<span class=\"_ _2\"></span>nk loan is<span class=\"_ _2\"></span>sue costs (no<span class=\"_ _2\"></span>te 5) 1,382 439<span class=\"ls0\"> </span>Depreciation o<span class=\"_ _2\"></span>f property, plan<span class=\"_ _2\"></span>t and equipmen<span class=\"_ _2\"></span>t (note 13) 72,205 63,496<span class=\"ls0\"> </span>Amortisation of intang<span class=\"_ _2\"></span>ible asset<span class=\"_ _2\"></span>s (note 11) 2,003 1,937 Depreciation on <span class=\"_ _2\"></span>investment<span class=\"_ _2\"></span> properties (no<span class=\"_ _2\"></span>te 12) 218<span class=\"ls0\"> </span>176<span class=\"ls0\"> </span>Aborted proper<span class=\"_ _2\"></span>ties costs 1<span class=\"ls2\">40</span> 336<span class=\"ls0\"> </span>Foreign exchang<span class=\"_ _2\"></span>e movements 1,299 (1,294) Amortisation of righ<span class=\"_ _2\"></span>t-<span class=\"ls2\">of</span>-use asse<span class=\"_ _2\"></span>ts (note 22) 39,939 36,773 270,430 255,118 Change in inven<span class=\"_ _2\"></span>tories  (2,654) 6,154 Change in recei<span class=\"_ _2\"></span>vables  56<span class=\"ls0\"> </span>707<span class=\"ls0\"> </span>Change in payable<span class=\"_ _2\"></span>s (13,392) (29,072) Cash generated fro<span class=\"_ _2\"></span>m operati<span class=\"_ _2\"></span>ons 254,440 232,907 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-10": {
   "value": "10<span class=\"ls24\">. <span class=\"ls0\">Dividends p<span class=\"_ _1\"></span>aid and propo<span class=\"_ _1\"></span>sed </span></span>The board prop<span class=\"_ _2\"></span>oses, subje<span class=\"_ _2\"></span>ct to shar<span class=\"_ _2\"></span>eholders\u2019 consent<span class=\"_ _2\"></span>, to pay a final <span class=\"_ _2\"></span>dividend of <span class=\"ff1\">8.0p (2024: <span class=\"ls2\">12</span>.0p)<span class=\"_ _2\"></span> per share, on <span class=\"ls2\">27</span> No<span class=\"_ _2\"></span>vember </span>2025, to those <span class=\"_ _2\"></span>shareholde<span class=\"_ _2\"></span>rs on the<span class=\"_ _2\"></span> register on <span class=\"ls2\">24</span> October 202<span class=\"_ _2\"></span>5, giving a to<span class=\"_ _2\"></span>tal dividend for the<span class=\"_ _2\"></span> year of 12<span class=\"ls1c\">.0</span>p pe<span class=\"_ _2\"></span>r share. 52 weeks 52 weeks ended ended 27 July 28 July 2025 2024 \u00a3000 \u00a3000 Dividends on ord<span class=\"_ _2\"></span>inary shares<span class=\"_ _2\"></span> declared and pa<span class=\"_ _2\"></span>id during t<span class=\"_ _2\"></span>he year: Final for <span class=\"ls2\">202</span>4 - <span class=\"ls2\">12</span>.0p 14,807 - Interim for <span class=\"ls2\">20</span>25 - 4.0p<span class=\"_ _2\"></span> 4,653 - 19,460 - Proposed for app<span class=\"_ _2\"></span>roval by shar<span class=\"_ _2\"></span>eholde<span class=\"_ _2\"></span>rs at the AGM: Final for 2025 - 8.0p<span class=\"_ _2\"></span> 9,043 14,807 9,043 14,807 Dividend per shar<span class=\"_ _2\"></span>e (p) 12.0 12.0 Dividend cover<span class=\"_ _2\"></span> 4.01  3.90 Dividend cover is<span class=\"_ _2\"></span> calculated a<span class=\"_ _2\"></span>s diluted EPS before<span class=\"_ _2\"></span> separatel<span class=\"_ _2\"></span>y disclosed i<span class=\"_ _2\"></span>tems over di<span class=\"_ _2\"></span>vidend per <span class=\"_ _2\"></span>share. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-392": {
   "value": "12.0",
   "decimals": 4,
   "dimensions": {
    "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00",
    "unit": "iso4217:GBP/xbrli:shares"
   }
  },
  "fact-393": {
   "value": "12.0",
   "decimals": 4,
   "dimensions": {
    "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2023-07-31T00:00:00/2024-07-29T00:00:00",
    "unit": "iso4217:GBP/xbrli:shares"
   }
  },
  "fact-11": {
   "value": "11.<span class=\"ls0\"> <span class=\"_ _18\"> </span>Intangible assets<span class=\"_ _1\"></span><span class=\"ff5 fs0\"> </span></span>Computer softwar<span class=\"_ _1\"></span>e Assets under <span class=\"_ _1\"></span> and developmen<span class=\"_ _1\"></span>t construction  Total \u00a3000 \u00a3000 \u00a3000 Cost At 30 July 2023 36,771 2,113 38,884 Additions  2,505 101<span class=\"ls0\"> </span>2,606 Transfers  2,114 (2,114) \u2013<span class=\"ff1\"> </span>Exchange differe<span class=\"_ _2\"></span>nces  (4)<span class=\"ls0\"> </span>\u2013<span class=\"ff1\"> </span>(4)<span class=\"ls0\"> </span>Disposals  (2,516) \u2013<span class=\"ff1\"> </span>(2,516) At <span class=\"ls0\">28 July<span class=\"_ _2\"></span> 2024 </span>38,870<span class=\"ff1\"> </span>100<span class=\"ff1 ls0\"> </span>38,970<span class=\"ff1\"> </span>Additions  2,957 989<span class=\"ls0\"> </span>3,946 Transfers  100<span class=\"ls0\"> </span>(100)<span class=\"ls0\"> </span>\u2013<span class=\"ff1\"> </span>At 27 July 202<span class=\"_ _2\"></span>5 41,927 989<span class=\"ls0\"> </span>42,916 Accumulated am<span class=\"_ _2\"></span>ortisation an<span class=\"_ _2\"></span>d impairment<span class=\"_ _2\"></span> At 30 July 2023 (32,379) \u2013<span class=\"ff1\"> </span>(32,379) Provided during <span class=\"_ _2\"></span>the period  (1,937) \u2013<span class=\"ff1\"> </span>(1,937) Exchange differe<span class=\"_ _2\"></span>nces  4 \u2013<span class=\"ff1\"> </span>4 Disposals  1,275 \u2013<span class=\"ff1\"> </span>1,275 At<span class=\"ls0\"> 28 July 20<span class=\"_ _2\"></span>24 </span>(33,037) \u2013<span class=\"ff1\"> </span>(33,037) Provided during <span class=\"_ _2\"></span>the period <span class=\"ff6\"> </span>(2,003) \u2013<span class=\"ff6\"> </span>(2,003) At 27 July 202<span class=\"_ _2\"></span>5 (35,040) \u2013<span class=\"ff6\"> </span>(35,040) Net book amou<span class=\"_ _2\"></span>nt at 27 July<span class=\"_ _2\"></span> 2025 6,887 989<span class=\"ls0\"> </span>7,876 Net book amount<span class=\"_ _2\"></span> at 28 July 202<span class=\"_ _2\"></span>4 5,833 100<span class=\"ls0\"> </span>5,933 Net book amount<span class=\"_ _2\"></span> at 30 July 20<span class=\"_ _2\"></span>23 4,392 2,113 6,505 Examples of co<span class=\"_ _2\"></span>mputer softwa<span class=\"_ _2\"></span>re and de<span class=\"_ _2\"></span>velopment include the<span class=\"_ _2\"></span> develo<span class=\"_ _2\"></span>pment costs of<span class=\"_ _2\"></span> the Wetherspoon<span class=\"_ _2\"></span> cus<span class=\"_ _2\"></span>tomer-facing app and other bespo<span class=\"_ _2\"></span>ke company appli<span class=\"_ _2\"></span>cations.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-12": {
   "value": "12.<span class=\"ls0\"> <span class=\"_ _18\"> </span>Investment property<span class=\"_ _1\"></span> </span>The company ow<span class=\"_ _2\"></span>ns six <span class=\"lsa\">(202</span>4: s<span class=\"ls1f\">ix</span>) freeho<span class=\"_ _2\"></span>ld investmen<span class=\"_ _2\"></span>t properties, occup<span class=\"_ _2\"></span>ied by tenants.<span class=\"_ _2\"></span> Total \u00a3000 Cost At 30 July 2023 24,544 At <span class=\"ls0\">28 July<span class=\"_ _2\"></span> 2024 </span>24<span class=\"ls0\">,</span>544<span class=\"ls0\"> </span>Additions  17<span class=\"ls0\"> </span>Transfers from pr<span class=\"_ _2\"></span>operty, plan<span class=\"_ _2\"></span>t and equipmen<span class=\"_ _2\"></span>t 5,<span class=\"ls2\">842</span> Transfers to held <span class=\"_ _2\"></span>for sale (2,186) At 27 July 202<span class=\"_ _2\"></span>5 28,217<span class=\"ls0\"> </span>Accumulated deprec<span class=\"_ _2\"></span>iation and<span class=\"_ _2\"></span> impairment At 30 July 2023 (5,804) Provided during <span class=\"_ _2\"></span>the period (<span class=\"ls2\">176</span>) Impairment loss (347)<span class=\"ls0\"> </span>Reversal of impa<span class=\"_ _2\"></span>irment loss 73<span class=\"ls0\"> </span>At <span class=\"ls0\">28 July<span class=\"_ _2\"></span> 2024 </span>(6,2<span class=\"ls2\">54</span>)<span class=\"ff1\"> </span>Provided during <span class=\"_ _2\"></span>the period  (<span class=\"ls2\">218</span>) Transfers from pr<span class=\"_ _2\"></span>operty, plan<span class=\"_ _2\"></span>t and equipmen<span class=\"_ _2\"></span>t (31)<span class=\"ls0\"> </span>Reversal of impa<span class=\"_ _2\"></span>irment loss 786<span class=\"ls0\"> </span>Transfers to held <span class=\"_ _2\"></span>for sale 49<span class=\"ls0\"> </span>At 27 July 202<span class=\"_ _2\"></span>5 (5,<span class=\"ls2\">668<span class=\"ls0\">) </span></span>Net book amou<span class=\"_ _2\"></span>nt at 27 July<span class=\"_ _2\"></span> 2025 22,549 Net book amount<span class=\"_ _2\"></span> at 28 July 202<span class=\"_ _2\"></span>4 18,290 Net book amount<span class=\"_ _2\"></span> at 30 July 20<span class=\"_ _2\"></span>23 18,740 Rental income re<span class=\"_ _2\"></span>ceived from in<span class=\"_ _2\"></span>vestment prope<span class=\"_ _2\"></span>rties in the period wa<span class=\"_ _2\"></span>s \u00a31,432,000 (2<span class=\"_ _2\"></span>024: \u00a31,<span class=\"ls2\">205</span>,000) In the prior year<span class=\"_ _2\"></span>, investment prope<span class=\"_ _2\"></span>rties wer<span class=\"_ _2\"></span>e independen<span class=\"_ _2\"></span>tly valued.Co<span class=\"_ _2\"></span>rresponding impairme<span class=\"_ _2\"></span>nt char<span class=\"_ _2\"></span>ges and reversal<span class=\"_ _2\"></span>s were mad<span class=\"_ _2\"></span>e in the prior year <span class=\"_ _2\"></span>to adjust their ne<span class=\"_ _2\"></span>t book <span class=\"_ _2\"></span>values.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentPropertyExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-13": {
   "value": "14. Inventories<span class=\"_ _1\"></span> Bar, food and non-con<span class=\"_ _2\"></span>sumable<span class=\"_ _2\"></span> stock held a<span class=\"_ _2\"></span>t pubs and <span class=\"_ _2\"></span>the national di<span class=\"_ _2\"></span>stribution <span class=\"_ _2\"></span>centre.<span class=\"ff5 fs0\"> </span>27 July 28 July 2025 2024 \u00a3000 \u00a3000 Goods for resale<span class=\"_ _2\"></span> at cost 31,058 28,404 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-394": {
   "value": "<div class=\"c w2 h0 gs57e\"><div class=\"t m0 x1 h8e y680 ff6 fs13 fc0 sc0 ls1b ws0\">15<span class=\"ls0\">. Receivables<span class=\"_ _1\"></span> </span></div></div><div class=\"c w2 h0 gs57e\"><div class=\"t m0 x1 h18 yb ff1 fs9 fc0 sc0 ls0 ws0\">This category rela<span class=\"_ _2\"></span>tes to situa<span class=\"_ _2\"></span>tions in which third part<span class=\"_ _2\"></span>ies owe the<span class=\"_ _2\"></span> company mone<span class=\"_ _2\"></span>y. Prepaymen<span class=\"_ _2\"></span>ts relate <span class=\"_ _2\"></span>to advance payment<span class=\"_ _2\"></span>s for </div></div><div class=\"c w2 h0 gs57e\"><div class=\"t m0 x1 h18 y682 ff1 fs9 fc0 sc0 ls0 ws0\">certain service<span class=\"_ _2\"></span>s, <span class=\"ls2\">eg</span> insurance an<span class=\"_ _2\"></span>d <span class=\"ls25\">TV</span> licences. </div></div><div class=\"c wc8 h36 gs57f\"><div class=\"t m0 x3b h10 y423 ff6 fs6 fc0 sc0 ls0 ws0\">27 July </div></div><div class=\"c wc8 h36 gs580\"><div class=\"t m0 x1c h15 y423 ff1 fs6 fc0 sc0 ls0 ws0\">28 July </div></div><div class=\"c wc8 h36 gs581\"><div class=\"t m0 x4b h10 y423 ff6 fs6 fc0 sc0 ls0 ws0\">2025 </div></div><div class=\"c wc8 h36 gs582\"><div class=\"t m0 x4b h15 y423 ff1 fs6 fc0 sc0 ls0 ws0\">2024 </div></div><div class=\"c wc8 h37 gs583\"><div class=\"t m0 x4b h10 y423 ff6 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c wc8 h37 gs584\"><div class=\"t m0 x4b h15 y423 ff1 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c wd7 h36 gs585\"><div class=\"t m0 x6 h17 y96 ff6 fs9 fc0 sc0 ls0 ws0\">Current (due with<span class=\"_ _2\"></span>in one year)<span class=\"_ _2\"></span> </div></div><div class=\"c wd5 h36 gs586\"><div class=\"t m0 x6 h18 yb2 ff1 fs9 fc0 sc0 ls0 ws0\">Other loan re<span class=\"_ _2\"></span>ceivables </div></div><div class=\"c wc8 h36 gs587\"><div class=\"t m0 x49 h17 yb2 ff6 fs9 fc0 sc0 ls2 ws0\">803<span class=\"ls0\"> </span></div></div><div class=\"c wc8 h36 gs588\"><div class=\"t m0 x49 h18 yb2 ff1 fs9 fc0 sc0 ls2 ws0\">716<span class=\"ls0\"> </span></div></div><div class=\"c wd5 h36 gs589\"><div class=\"t m0 x6 h18 yb2 ff1 fs9 fc0 sc0 ls0 ws0\">Other receivables </div></div><div class=\"c wc8 h36 gs58a\"><div class=\"t m0 x4a h17 yb2 ff6 fs9 fc0 sc0 ls0 ws0\">7,254 </div></div><div class=\"c wc8 h36 gs58b\"><div class=\"t m0 x4a h18 yb2 ff1 fs9 fc0 sc0 ls0 ws0\">7,115<span class=\"_ _42\"> </span></div></div><div class=\"c wd5 h36 gs58c\"><div class=\"t m0 x6 h18 yb2 ff1 fs9 fc0 sc0 ls0 ws0\">Rebate recei<span class=\"_ _2\"></span>vable </div></div><div class=\"c wc8 h36 gs58d\"><div class=\"t m0 x4a h17 yb2 ff6 fs9 fc0 sc0 ls0 ws0\">1,809 </div></div><div class=\"c wc8 h36 gs58e\"><div class=\"t m0 x4a h18 yb2 ff1 fs9 fc0 sc0 ls0 ws0\">1,015 </div></div><div class=\"c wd5 h36 gs58f\"><div class=\"t m0 x6 h18 yb2 ff1 fs9 fc0 sc0 ls0 ws0\">Prepayments </div></div><div class=\"c wc8 h36 gs590\"><div class=\"t m0 x3b h17 yb2 ff6 fs9 fc0 sc0 ls0 ws0\">16,654 </div></div><div class=\"c wc8 h36 gs591\"><div class=\"t m0 x3b h18 yb2 ff1 fs9 fc0 sc0 ls0 ws0\">17,730 </div></div><div class=\"c wc8 h98 gs592\"><div class=\"t m0 x3b h17 y416 ff6 fs9 fc0 sc0 ls0 ws0\">26,520 </div></div><div class=\"c wc8 h98 gs593\"><div class=\"t m0 x3b h17 y416 ff6 fs9 fc0 sc0 ls0 ws0\">26,576 </div></div><div class=\"c wd7 h36 gs594\"><div class=\"t m0 x6 h17 y96 ff6 fs9 fc0 sc0 ls0 ws0\">Non-current (due<span class=\"_ _2\"></span> after one<span class=\"_ _2\"></span> year) </div></div><div class=\"c wd5 h36 gs595\"><div class=\"t m0 x6 h18 yac ff1 fs9 fc0 sc0 ls0 ws0\">Other loan re<span class=\"_ _2\"></span>ceivables </div></div><div class=\"c wc8 h36 gs596\"><div class=\"t m0 x49 h17 yac ff6 fs9 fc0 sc0 ls2 ws0\">32<span class=\"ls0\">5 </span></div></div><div class=\"c wc8 h36 gs597\"><div class=\"t m0 x4a h18 yac ff1 fs9 fc0 sc0 ls0 ws0\">1,194 </div></div><div class=\"c wd7 h62 gs598\"><div class=\"t m0 x6 h17 y39e ff6 fs9 fc0 sc0 ls0 ws0\">Total other non-c<span class=\"_ _2\"></span>urrent assets<span class=\"_ _2\"></span> </div></div><div class=\"c wc8 h62 gs599\"><div class=\"t m0 x49 h17 y39e ff6 fs9 fc0 sc0 ls2 ws0\">32<span class=\"ls0\">5 </span></div></div><div class=\"c wc8 h62 gs59a\"><div class=\"t m0 x4a h17 y39e ff6 fs9 fc0 sc0 ls0 ws0\">1,194 </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-14": {
   "value": "15<span class=\"ls0\">. Receivables<span class=\"_ _1\"></span> </span>This category rela<span class=\"_ _2\"></span>tes to situa<span class=\"_ _2\"></span>tions in which third part<span class=\"_ _2\"></span>ies owe the<span class=\"_ _2\"></span> company mone<span class=\"_ _2\"></span>y. Prepaymen<span class=\"_ _2\"></span>ts relate <span class=\"_ _2\"></span>to advance payment<span class=\"_ _2\"></span>s for certain service<span class=\"_ _2\"></span>s, <span class=\"ls2\">eg</span> insurance an<span class=\"_ _2\"></span>d <span class=\"ls25\">TV</span> licences. 27 July 28 July 2025 2024 \u00a3000 \u00a3000 Current (due with<span class=\"_ _2\"></span>in one year)<span class=\"_ _2\"></span> Other loan re<span class=\"_ _2\"></span>ceivables 803<span class=\"ls0\"> </span>716<span class=\"ls0\"> </span>Other receivables 7,254 7,115<span class=\"_ _42\"> </span>Rebate recei<span class=\"_ _2\"></span>vable 1,809 1,015 Prepayments 16,654 17,730 26,520 26,576 Non-current (due<span class=\"_ _2\"></span> after one<span class=\"_ _2\"></span> year) Other loan re<span class=\"_ _2\"></span>ceivables 32<span class=\"ls0\">5 </span>1,194 Total other non-c<span class=\"_ _2\"></span>urrent assets<span class=\"_ _2\"></span> 32<span class=\"ls0\">5 </span>1,194 Credit risk 27 July 28 July 2025 2024 \u00a3000 \u00a3000 Due from supplier<span class=\"_ _2\"></span>s <span class=\"ff7\">\u2013</span> not due<span class=\"_ _2\"></span> 5,028 6,648 Due from supplier<span class=\"_ _2\"></span>s <span class=\"ff7\">\u2013</span> overdue 447<span class=\"ls0\"> </span>447<span class=\"ls0\"> </span>5,475 7,095 Credit risk is the<span class=\"_ _2\"></span> risk that a <span class=\"_ _2\"></span>counter<span class=\"_ _2\"></span>party does not se<span class=\"_ _2\"></span>ttle its finan<span class=\"_ _2\"></span>cial ob<span class=\"_ _2\"></span>ligation with the<span class=\"_ _2\"></span> company. At<span class=\"_ _2\"></span> the period\u2019s end<span class=\"_ _2\"></span>, t<span class=\"_ _1\"></span><span class=\"ff1 ls2\">he </span>company has a<span class=\"_ _2\"></span>ssessed the<span class=\"_ _2\"></span> credit risk on<span class=\"_ _2\"></span> amounts due<span class=\"_ _2\"></span> from supplier<span class=\"_ _2\"></span>s, based on<span class=\"_ _2\"></span> histori<span class=\"_ _2\"></span>c experience, m<span class=\"_ _2\"></span>eaning that<span class=\"_ _2\"></span> the expected lifetime credit lo<span class=\"_ _2\"></span>ss was immaterial<span class=\"_ _2\"></span>. <span class=\"ff5 fs0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-418": {
   "value": "Other receivables 7,254 7,115<span class=\"_ _42\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-395": {
   "value": "<div class=\"c wd5 h36 gs59c\"><div class=\"t m0 x6 h17 yb2 ff6 fs9 fc0 sc0 ls0 ws0\">Credit risk </div></div><div class=\"c wc8 h36 gs59d\"><div class=\"t m0 x3b h10 y423 ff6 fs6 fc0 sc0 ls0 ws0\">27 July </div></div><div class=\"c wc8 h36 gs59e\"><div class=\"t m0 x1c h15 y423 ff1 fs6 fc0 sc0 ls0 ws0\">28 July </div></div><div class=\"c wc8 h36 gs59f\"><div class=\"t m0 x4b h10 y423 ff6 fs6 fc0 sc0 ls0 ws0\">2025 </div></div><div class=\"c wc8 h36 gs5a0\"><div class=\"t m0 x4b h15 y423 ff1 fs6 fc0 sc0 ls0 ws0\">2024 </div></div><div class=\"c wc8 hbb gs5a1\"><div class=\"t m0 x4b h10 y690 ff6 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c wc8 hbb gs5a2\"><div class=\"t m0 x4b h15 y690 ff1 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c wd5 h36 gs5a3\"><div class=\"t m0 x6 h18 yb2 ff1 fs9 fc0 sc0 ls0 ws0\">Due from supplier<span class=\"_ _2\"></span>s <span class=\"ff7\">\u2013</span> not due<span class=\"_ _2\"></span> </div></div><div class=\"c wc8 h36 gs5a4\"><div class=\"t m0 x4a h17 yb2 ff6 fs9 fc0 sc0 ls0 ws0\">5,028 </div></div><div class=\"c wc8 h36 gs5a5\"><div class=\"t m0 x4a h18 yb2 ff1 fs9 fc0 sc0 ls0 ws0\">6,648 </div></div><div class=\"c wd5 h36 gs5a6\"><div class=\"t m0 x6 h18 yb2 ff1 fs9 fc0 sc0 ls0 ws0\">Due from supplier<span class=\"_ _2\"></span>s <span class=\"ff7\">\u2013</span> overdue </div></div><div class=\"c wc8 h36 gs5a7\"><div class=\"t m0 x49 h17 yb2 ff6 fs9 fc0 sc0 ls2 ws0\">447<span class=\"ls0\"> </span></div></div><div class=\"c wc8 h36 gs5a8\"><div class=\"t m0 x49 h18 yb2 ff1 fs9 fc0 sc0 ls2 ws0\">447<span class=\"ls0\"> </span></div></div><div class=\"c wc8 h22 gs5a9\"><div class=\"t m0 x4a h17 yac ff6 fs9 fc0 sc0 ls0 ws0\">5,475 </div></div><div class=\"c wc8 h22 gs5aa\"><div class=\"t m0 x4a h17 yac ff6 fs9 fc0 sc0 ls0 ws0\">7,095 </div></div><div class=\"c w2 h0 gs5ab\"><div class=\"t m0 x1 h18 y694 ff7 fs9 fc0 sc0 ls0 ws0\">Credit risk is the<span class=\"_ _2\"></span> risk that a <span class=\"_ _2\"></span>counter<span class=\"_ _2\"></span>party does not se<span class=\"_ _2\"></span>ttle its finan<span class=\"_ _2\"></span>cial ob<span class=\"_ _2\"></span>ligation with the<span class=\"_ _2\"></span> company. At<span class=\"_ _2\"></span> the period\u2019s end<span class=\"_ _2\"></span>, t<span class=\"_ _1\"></span><span class=\"ff1 ls2\">he </span></div></div><div class=\"c w2 h0 gs5ab\"><div class=\"t m0 x1 h18 y360 ff1 fs9 fc0 sc0 ls0 ws0\">company has a<span class=\"_ _2\"></span>ssessed the<span class=\"_ _2\"></span> credit risk on<span class=\"_ _2\"></span> amounts due<span class=\"_ _2\"></span> from supplier<span class=\"_ _2\"></span>s, based on<span class=\"_ _2\"></span> histori<span class=\"_ _2\"></span>c experience, m<span class=\"_ _2\"></span>eaning that<span class=\"_ _2\"></span> the expected </div></div><div class=\"c w2 h0 gs5ab\"><div class=\"t m0 x1 h9 y528 ff1 fs9 fc0 sc0 ls0 ws0\">lifetime credit lo<span class=\"_ _2\"></span>ss was immaterial<span class=\"_ _2\"></span>. <span class=\"ff5 fs0\"> </span></div></div>Credit risk ma<span class=\"_ _2\"></span>nagement The company do<span class=\"_ _2\"></span>es not ha<span class=\"_ _2\"></span>ve a significan<span class=\"_ _2\"></span>t concentration o<span class=\"_ _2\"></span>f credit ris<span class=\"_ _2\"></span>k, as the majori<span class=\"_ _2\"></span>ty of its re<span class=\"_ _2\"></span>venue is i<span class=\"_ _2\"></span>n cash. There<span class=\"_ _2\"></span> is lit<span class=\"_ _1\"></span>tle associated credi<span class=\"_ _2\"></span>t risk a<span class=\"_ _2\"></span>ssigned to der<span class=\"_ _2\"></span>ivative financial a<span class=\"_ _2\"></span>ssets as <span class=\"_ _2\"></span>contracts are he<span class=\"_ _2\"></span>ld with<span class=\"_ _2\"></span> commercial ban<span class=\"_ _2\"></span>k counterpa<span class=\"_ _2\"></span>rties.<span class=\"_ _42\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-15": {
   "value": "16<span class=\"ls0\">. Assets held for <span class=\"_ _1\"></span>sale </span>These relate to<span class=\"_ _2\"></span> situations in whi<span class=\"_ _2\"></span>ch the compa<span class=\"_ _2\"></span>ny had e<span class=\"_ _2\"></span>xchanged contr<span class=\"_ _2\"></span>acts to sell<span class=\"_ _2\"></span> a property, bu<span class=\"_ _2\"></span>t the tran<span class=\"_ _2\"></span>saction is not <span class=\"_ _2\"></span>yet complete. As at 27<span class=\"_ _2\"></span> July 2025,<span class=\"_ _2\"></span> one investmen<span class=\"_ _2\"></span>t propert<span class=\"_ _2\"></span>y was classified<span class=\"_ _2\"></span> as held for<span class=\"_ _2\"></span> sale (2024<span class=\"_ _2\"></span>: four sites). 27<span class=\"ls0\"> July </span>28 July 2025 2024 \u00a3000 \u00a3000 Assets held for <span class=\"_ _2\"></span>sale 2,137 2,488 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-16": {
   "value": "17<span class=\"ls0\">. Cash and cash <span class=\"_ _1\"></span>equivalents<span class=\"_ _1\"></span> </span>27<span class=\"ls0\"> July </span>28 July 2025 2024 \u00a3000 \u00a3000 Cash and cash<span class=\"_ _2\"></span> equivalents 38,682 57,233 Cash at bank ea<span class=\"_ _2\"></span>rns interes<span class=\"_ _2\"></span>t at floating ra<span class=\"_ _2\"></span>tes, based<span class=\"_ _2\"></span> on daily ban<span class=\"_ _2\"></span>k deposit ra<span class=\"_ _2\"></span>tes. <span class=\"_ _1\"></span>Ca<span class=\"_ _2\"></span>sh and cash equ<span class=\"_ _2\"></span>ivalen<span class=\"_ _2\"></span>ts are also subje<span class=\"_ _2\"></span>ct to the impairment<span class=\"_ _2\"></span> requirements of<span class=\"_ _2\"></span> IFRS9 <span class=\"ff7\">\u2013</span> <span class=\"ls2\">no </span>impairmen<span class=\"_ _2\"></span>t loss wa<span class=\"_ _2\"></span>s identified<span class=\"_ _2\"></span>.<span class=\"ff5 fs0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-17": {
   "value": "18<span class=\"ls0\">. Trade and othe<span class=\"_ _1\"></span>r payables<span class=\"_ _1\"></span> </span>This category rela<span class=\"_ _2\"></span>tes to money<span class=\"_ _2\"></span> owed by <span class=\"_ _2\"></span>the company to third<span class=\"_ _2\"></span> parties. 27 July 28 July 2025 2024 \u00a3000 \u00a3000 Trade payables <span class=\"_ _2\"></span> 131,205 137,281 Other payable<span class=\"_ _2\"></span>s  15,454 16,019 Other tax and<span class=\"_ _2\"></span> social secur<span class=\"_ _2\"></span>ity  67,956 66,698 Accruals 72,842 77,102 Deferred Inco<span class=\"_ _2\"></span>me 1,747 959<span class=\"ls0\"> </span>28<span class=\"ls0\">9,204 </span>298,059 Trade payables ar<span class=\"_ _2\"></span>e obligations<span class=\"_ _2\"></span> to pa<span class=\"_ _2\"></span>y for goods and<span class=\"_ _2\"></span> services wh<span class=\"_ _2\"></span>ich ar<span class=\"_ _2\"></span>e of a trade nature wh<span class=\"_ _2\"></span>ile other p<span class=\"_ _2\"></span>ayab<span class=\"_ _1\"></span>les are of<span class=\"_ _2\"></span> a non-<span class=\"_ _42\"> </span>trade nature. Other<span class=\"_ _2\"></span> tax and <span class=\"_ _2\"></span>social security in<span class=\"_ _2\"></span>cludes VAT and othe<span class=\"_ _2\"></span>r liab<span class=\"_ _2\"></span>ilities <span class=\"ls2\">due </span>to HMRC. Accrual<span class=\"_ _2\"></span>s and other<span class=\"_ _2\"></span> payables rela<span class=\"_ _2\"></span>te to allowances made b<span class=\"_ _2\"></span>y the compan<span class=\"_ _2\"></span>y for fu<span class=\"_ _2\"></span>ture anticipated<span class=\"_ _2\"></span> payments,<span class=\"_ _2\"></span> eg. payments to <span class=\"_ _2\"></span>suppliers, e<span class=\"_ _2\"></span>mployees\u2019 wage<span class=\"_ _2\"></span>s and in<span class=\"ff1\">terest </span>payments due<span class=\"_ _2\"></span> to lenders<span class=\"_ _42\"> </span>. Deferr<span class=\"_ _2\"></span>ed inco<span class=\"_ _2\"></span>me comprises<span class=\"_ _2\"></span> money received<span class=\"_ _2\"></span> in advance for fu<span class=\"_ _2\"></span>ture hotel boo<span class=\"_ _2\"></span>kings. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-419": {
   "value": "Other payable<span class=\"_ _2\"></span>s  15,454 16,019 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-396": {
   "value": "<div class=\"c we3 h98 gs5ad\"><div class=\"t m0 x6 h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">Deferred Inco<span class=\"_ _2\"></span>me </div></div><div class=\"c we8 h98 gs5ae\"><div class=\"t m0 x57 h17 y416 ff6 fs9 fc0 sc0 ls0 ws0\">1,747 </div></div><div class=\"c we9 h98 gs5af\"><div class=\"t m0 x2e h18 y416 ff1 fs9 fc0 sc0 ls2 ws0\">959<span class=\"ls0\"> </span></div></div>Deferr<span class=\"_ _2\"></span>ed inco<span class=\"_ _2\"></span>me comprises<span class=\"_ _2\"></span> money received<span class=\"_ _2\"></span> in advance for fu<span class=\"_ _2\"></span>ture hotel boo<span class=\"_ _2\"></span>kings. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-397": {
   "value": "Other<span class=\"_ _2\"></span> tax and <span class=\"_ _2\"></span>social security in<span class=\"_ _2\"></span>cludes VAT and othe<span class=\"_ _2\"></span>r liab<span class=\"_ _2\"></span>ilities <span class=\"ls2\">due </span>to HMRC.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-398": {
   "value": " Accrual<span class=\"_ _2\"></span>s and other<span class=\"_ _2\"></span> payables rela<span class=\"_ _2\"></span>te to allowances made b<span class=\"_ _2\"></span>y the compan<span class=\"_ _2\"></span>y for fu<span class=\"_ _2\"></span>ture anticipated<span class=\"_ _2\"></span> payments,<span class=\"_ _2\"></span> eg. payments to <span class=\"_ _2\"></span>suppliers, e<span class=\"_ _2\"></span>mployees\u2019 wage<span class=\"_ _2\"></span>s and in<span class=\"ff1\">terest </span>payments due<span class=\"_ _2\"></span> to lenders<span class=\"_ _42\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-18": {
   "value": "19<span class=\"ls0\">. Borrowings<span class=\"_ _1\"></span> </span>27 July 28 July 2025 2024 \u00a3000 \u00a3000 Current (due with<span class=\"_ _2\"></span>in one year)<span class=\"_ _2\"></span> Other Interest accrual 18,619 - Lease liabilitie<span class=\"_ _2\"></span>s (note 22) 52,042 49,582 Total current b<span class=\"_ _2\"></span>orrowings 70,661 49,582 Non-current (due<span class=\"_ _2\"></span> after one<span class=\"_ _2\"></span> year) Variable-rate fa<span class=\"_ _2\"></span>cility 671,000 626,000 Unamortised variab<span class=\"_ _2\"></span>le-rate facili<span class=\"_ _2\"></span>ty issue co<span class=\"_ _2\"></span>sts (4,849) (4,771) Private placement<span class=\"_ _2\"></span> 98,000 98,000 Unamortised pr<span class=\"_ _2\"></span>ivate placemen<span class=\"_ _2\"></span>t issue co<span class=\"_ _2\"></span>sts (49)<span class=\"ls0\"> </span>(95)<span class=\"ls0\"> </span>Lease liabilitie<span class=\"_ _2\"></span>s (note 22) 35<span class=\"ls0\">5,161 </span>368,660 Total non-current<span class=\"_ _2\"></span> borrowings<span class=\"_ _2\"></span> 1,119,263 1,087,794 Total borrowings<span class=\"_ _2\"></span> (excluding<span class=\"_ _2\"></span> interest acc<span class=\"_ _2\"></span>rual &amp; lease liabil<span class=\"_ _2\"></span>ities) 764,102 719,134 Total borrowings<span class=\"_ _2\"></span> (excluding<span class=\"_ _2\"></span> lease liabilities)<span class=\"_ _2\"></span> 782,721 719,134 Total borrowings<span class=\"_ _2\"></span>  1,189,924 1,137,376 Lease liabilities<span class=\"_ _2\"></span> The carrying amoun<span class=\"_ _2\"></span>ts of lease<span class=\"_ _2\"></span> liabilities and<span class=\"_ _2\"></span> the move<span class=\"_ _2\"></span>ments during <span class=\"_ _2\"></span>the period<span class=\"_ _2\"></span> are outlined<span class=\"_ _2\"></span> in note 22. Asset-f<span class=\"_ _2\"></span>inancing obligations<span class=\"_ _2\"></span> Asset-financing<span class=\"_ _2\"></span> obligations rela<span class=\"_ _2\"></span>te to as<span class=\"_ _2\"></span>set finance lea<span class=\"_ _2\"></span>ses of equipme<span class=\"_ _2\"></span>nt in pub<span class=\"_ _2\"></span>s. Variable-rate fa<span class=\"_ _2\"></span>cility The secured revol<span class=\"_ _2\"></span>ving credit facil<span class=\"_ _2\"></span>ity is \u00a3840 million (2<span class=\"_ _2\"></span>8 July 2024:<span class=\"_ _2\"></span> \u00a3840 million)<span class=\"_ _2\"></span>. As at 27 <span class=\"_ _2\"></span>July 2025, \u00a3671 million w<span class=\"_ _2\"></span>as drawn down (2024<span class=\"_ _2\"></span>: \u00a3626 million). Ther<span class=\"_ _2\"></span>e are 14 pa<span class=\"_ _2\"></span>rticipating lender<span class=\"_ _2\"></span>s. The compa<span class=\"_ _2\"></span>ny <span class=\"lsa\">re</span>-financed last finan<span class=\"_ _2\"></span>cial year. The<span class=\"_ _2\"></span> current fa<span class=\"_ _2\"></span>cility of \u00a3840<span class=\"ls0\"> million matures in <span class=\"_ _2\"></span>June 2028. An extens<span class=\"_ _2\"></span>ion option wa<span class=\"_ _2\"></span>s exerci<span class=\"_ _2\"></span>sed in the year <span class=\"_ _2\"></span>for \u00a3800m<span class=\"_ _2\"></span> of the facility fro<span class=\"_ _2\"></span>m June 2028 <span class=\"_ _2\"></span>to </span>June 2029. The <span class=\"_ _2\"></span>company ha<span class=\"_ _2\"></span>s hedged<span class=\"_ _2\"></span> its interest-rate liabilitie<span class=\"_ _2\"></span>s to its b<span class=\"_ _2\"></span>anks by swapping <span class=\"_ _2\"></span>the floating-rate de<span class=\"_ _2\"></span>bt into fixed-rate<span class=\"_ _2\"></span> debt, see note 21<span class=\"_ _2\"></span>. Unamortised bank<span class=\"_ _2\"></span> loan issue co<span class=\"_ _2\"></span>sts Unamortised ba<span class=\"_ _2\"></span>nk loan issue<span class=\"_ _2\"></span> costs relate primarily <span class=\"_ _2\"></span>to refinancing<span class=\"_ _2\"></span>, securing<span class=\"_ _2\"></span> and extending <span class=\"_ _2\"></span>the variable-r<span class=\"_ _2\"></span>ate facility. Private placeme<span class=\"_ _2\"></span>nt  The fixed-rate faci<span class=\"_ _2\"></span>lity relates<span class=\"_ _2\"></span> to senior se<span class=\"_ _2\"></span>cured notes of<span class=\"_ _2\"></span> \u00a398 million. The notes ma<span class=\"_ _2\"></span>ture in August 2026<span class=\"_ _2\"></span>.  The company ha<span class=\"_ _2\"></span>s an overdraf<span class=\"_ _2\"></span>t facility of \u00a310 million<span class=\"_ _2\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-399": {
   "value": "<div class=\"c w2 h0 gs5b1\"><div class=\"t m0 x1 h17 y6d7 ff6 fs9 fc0 sc0 ls0 ws0\">Private placeme<span class=\"_ _2\"></span>nt  </div></div><div class=\"c w2 h0 gs5b1\"><div class=\"t m0 x1 h18 y6d8 ff1 fs9 fc0 sc0 ls0 ws0\">The fixed-rate faci<span class=\"_ _2\"></span>lity relates<span class=\"_ _2\"></span> to senior se<span class=\"_ _2\"></span>cured notes of<span class=\"_ _2\"></span> \u00a398 million. The notes ma<span class=\"_ _2\"></span>ture in August 2026<span class=\"_ _2\"></span>.  </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-19": {
   "value": "20<span class=\"ls0\">. Provisions<span class=\"_ _1\"></span> </span>27 July 28 July 2025 2024 \u00a3000 \u00a3000 Opening 3,047 2,395 Charged to the <span class=\"_ _2\"></span>income state<span class=\"_ _2\"></span>ment: \u2013<span class=\"ff1\"> Additional char<span class=\"_ _2\"></span>ges </span>1,223 2,499 \u2013<span class=\"ff1\"> Used during yea<span class=\"_ _2\"></span>r </span>(2,767) (1,847) Closing 1,503 3,047 Legal claims  The amounts repre<span class=\"_ _2\"></span>sent a pr<span class=\"_ _2\"></span>ovision for ong<span class=\"_ _2\"></span>oing legal <span class=\"_ _2\"></span>claims brought<span class=\"_ _2\"></span> against the <span class=\"_ _2\"></span>company in<span class=\"_ _2\"></span> the normal<span class=\"_ _2\"></span> course of bu<span class=\"_ _2\"></span>siness, by<span class=\"_ _2\"></span> customers and e<span class=\"_ _2\"></span>mployees. Owing<span class=\"_ _2\"></span> to the natur<span class=\"_ _2\"></span>e of the busine<span class=\"_ _2\"></span>ss, the c<span class=\"_ _2\"></span>ompany expec<span class=\"_ _2\"></span>ts to have<span class=\"_ _2\"></span> a continuou<span class=\"_ _2\"></span>s provision for outstanding emplo<span class=\"_ _2\"></span>yee and publi<span class=\"_ _2\"></span>c liability claim<span class=\"_ _2\"></span>s. All claim pro<span class=\"_ _2\"></span>visions <span class=\"_ _2\"></span>are considered <span class=\"_ _2\"></span>current and<span class=\"_ _2\"></span> are ther<span class=\"_ _2\"></span>efore not dis<span class=\"_ _2\"></span>counted.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-20": {
   "value": "21<span class=\"ls0\">. Financial instrum<span class=\"_ _1\"></span></span>en<span class=\"ls21\">ts<span class=\"ls0\"> </span></span>Fair values<span class=\"_ _2\"></span> The company ha<span class=\"_ _2\"></span>s the following <span class=\"_ _2\"></span>financial in<span class=\"_ _2\"></span>struments. IFR<span class=\"_ _2\"></span>S13 requir<span class=\"_ _2\"></span>es disclosure o<span class=\"_ _2\"></span>f fair value measur<span class=\"_ _2\"></span>ements for each instrument, using<span class=\"_ _2\"></span> the following<span class=\"_ _2\"></span> fair value mea<span class=\"_ _2\"></span>surement hier<span class=\"_ _2\"></span>archy, known as le<span class=\"_ _2\"></span>vels: \u25fc<span class=\"ff1\"> <span class=\"_ _1a\"> </span><span class=\"fc0\">Level 1: Quoted<span class=\"_ _2\"></span> prices in a<span class=\"_ _2\"></span>ctive mar<span class=\"_ _2\"></span>kets for identical assets or <span class=\"_ _2\"></span>liabilities<span class=\"_ _2\"></span> </span></span>\u25fc<span class=\"ff1\"> <span class=\"_ _1a\"> </span><span class=\"fc0\">Level 2: Inputs other<span class=\"_ _2\"></span> than quoted<span class=\"_ _2\"></span> prices<span class=\"_ _2\"></span> included in level<span class=\"_ _2\"></span> 1 which ar<span class=\"_ _2\"></span>e observable<span class=\"_ _2\"></span> for the a<span class=\"_ _2\"></span>sset or liability<span class=\"_ _2\"></span>, </span></span>either directly or indire<span class=\"_ _2\"></span>ctly \u25fc<span class=\"ff1\"> <span class=\"_ _1a\"> </span><span class=\"fc0\">Level 3: Inputs for <span class=\"_ _2\"></span>the asset or<span class=\"_ _2\"></span> liability whi<span class=\"_ _2\"></span>ch are no<span class=\"_ _2\"></span>t based on ob<span class=\"_ _2\"></span>servable marke<span class=\"_ _2\"></span>t data </span></span>27 July 27 July 28 July 28 July 2025 2025 2024 2024 Hierarchy Book value Fair value Book value Fair value \u00a3000 \u00a3000 \u00a3000 \u00a3000 Financial assets at<span class=\"_ _2\"></span> amortise<span class=\"_ _2\"></span>d cost 1<span class=\"_ _42\"> </span>Cash and cash<span class=\"_ _2\"></span> equivalents<span class=\"_ _42\"> </span>1 38,682 38,682 57,233 57,233 Trade and other re<span class=\"_ _2\"></span>ceivable<span class=\"_ _2\"></span>s (exclu<span class=\"_ _2\"></span>ding 1<span class=\"_ _42\"> </span>1 10,191 10,191 10,040 10,040 prepayments)<span class=\"_ _42\"> </span>Lease assets 3 10,466 10,466 10,218 10,218 59,339 59,339 77,491 77,491 Financial liabi<span class=\"_ _2\"></span>lities at amort<span class=\"_ _2\"></span>ised cost Trade and other pa<span class=\"_ _2\"></span>yables (e<span class=\"_ _2\"></span>xcluding 1<span class=\"_ _42\"> </span>1 (<span class=\"ls2\">21</span>9,501) (<span class=\"ls2\">21</span>9,501) (230,402) (230,402) deferred income<span class=\"_ _2\"></span> and other ta<span class=\"_ _2\"></span>xes)<span class=\"_ _42\"> </span>Private placement<span class=\"_ _2\"></span> 2 (97,951) (93,057) (97,905) (92,335) Borrowings<span class=\"_ _2\"></span> 2 (684,770) (6<span class=\"ls0\">58,072) </span>(621,229) (620,357) (1,002,2<span class=\"ls2\">22</span>) (9<span class=\"ls0\">70,630) </span>(949,536) (943,094) Derivatives <span class=\"ffa\">\u2013</span> cash<span class=\"_ _2\"></span> flow hedges<span class=\"_ _2\"></span> Non-curren<span class=\"_ _2\"></span>t derivative finan<span class=\"_ _2\"></span>cial liabilit<span class=\"_ _2\"></span>y 2 \u2013<span class=\"ff6\"> </span>\u2013<span class=\"ff6\"> </span>(701)<span class=\"ls0\"> </span>(701)<span class=\"ls0\"> </span>Current interes<span class=\"_ _2\"></span>t-rate swap liabil<span class=\"_ _2\"></span>ities 2 (8,063) (8,063) (4,073) (4,073) (8,063) (8,063) (4,774) (4,774) 1<span class=\"_ _42\"> </span>Fair value determined<span class=\"_ _2\"></span> to be in l<span class=\"_ _2\"></span>ine with boo<span class=\"_ _2\"></span>k value <span class=\"ff7\">\u2013</span> this is con<span class=\"_ _2\"></span>sidere<span class=\"_ _2\"></span>d to be a reasonab<span class=\"_ _2\"></span>le approximat<span class=\"_ _2\"></span>ion.  The fair value<span class=\"_ _2\"></span> of derivative<span class=\"_ _2\"></span>s has bee<span class=\"_ _2\"></span>n calculated by<span class=\"_ _2\"></span> discounting all<span class=\"_ _2\"></span> future ca<span class=\"_ _2\"></span>sh flows by the<span class=\"_ _2\"></span> market yield<span class=\"_ _2\"></span> curve. The fair<span class=\"_ _2\"></span> va<span class=\"_ _1\"></span>lue of borrowing<span class=\"_ _2\"></span>s and the private place<span class=\"_ _2\"></span>men<span class=\"_ _2\"></span>t has been calcula<span class=\"_ _2\"></span>ted by dis<span class=\"_ _2\"></span>counting the<span class=\"_ _2\"></span> expected<span class=\"_ _2\"></span> future cash <span class=\"_ _2\"></span>flows at the<span class=\"_ _2\"></span> year end\u2019s<span class=\"_ _2\"></span> pre<span class=\"ls0\">vailing interest rate<span class=\"_ _2\"></span>s. The borro<span class=\"_ _2\"></span>wings are de<span class=\"_ _2\"></span>emed to<span class=\"_ _2\"></span> be short-term for the pur<span class=\"_ _2\"></span>poses of <span class=\"_ _2\"></span>the fair value cal<span class=\"_ _2\"></span>culations (see no<span class=\"_ _2\"></span>te <span class=\"ls2\">19</span> </span>for split), given the<span class=\"_ _2\"></span> drawdow<span class=\"_ _2\"></span>n natur<span class=\"_ _2\"></span>e of the revolving credit fa<span class=\"_ _2\"></span>cility. The<span class=\"_ _2\"></span> fair value of in<span class=\"_ _2\"></span>vestment prope<span class=\"_ _2\"></span>rties ha<span class=\"_ _2\"></span>s been disclosed in note 12 (hierarch<span class=\"_ _2\"></span>y level 3). 21<span class=\"ls0\">. Financial instrumen<span class=\"_ _1\"></span>ts (continued)<span class=\"_ _1\"></span><span class=\"ff1 fs9\"> </span></span>Maturity profi<span class=\"_ _2\"></span>le of financial <span class=\"_ _2\"></span>liabilities<span class=\"_ _2\"></span> The table below<span class=\"_ _2\"></span> presents the <span class=\"_ _2\"></span>maturity pro<span class=\"_ _2\"></span>file of the compan<span class=\"_ _2\"></span>y\u2019s financi<span class=\"_ _2\"></span>al liabilities u<span class=\"_ _2\"></span>sing the contra<span class=\"_ _2\"></span>ctual und<span class=\"_ _2\"></span>iscounted cash<span class=\"_ _2\"></span> <span class=\"_ _1\"></span><span class=\"ff1\">flows. </span>Within More than 1 year 1<span class=\"ffa\">\u2013</span>2 years 2<span class=\"ffa\">\u2013</span>5 years 5 years Total \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 At 27 July 202<span class=\"_ _2\"></span>5 Borrowings<span class=\"_ _2\"></span> 42,245 42,245 707,790 \u2013<span class=\"ff1\"> </span>792,280 Private placement<span class=\"_ _2\"></span> 3,645 98,250 \u2013<span class=\"ff1\"> </span>\u2013<span class=\"ff1\"> </span>101,895 Trade and other pa<span class=\"_ _2\"></span>yables  219,501 \u2013<span class=\"ff1\"> </span>\u2013<span class=\"ff1\"> </span>\u2013<span class=\"ff1\"> </span>219,501 Derivatives  127<span class=\"ls0\"> </span>127<span class=\"ls0\"> </span>556<span class=\"ls0\"> </span>\u2013<span class=\"ff1\"> </span>810<span class=\"ls0\"> </span>Lease liabilitie<span class=\"_ _2\"></span>s 52,042 48,277 115,677 335,449 551,445 As at 28 July 202<span class=\"_ _2\"></span>4<span class=\"ff1\"> </span>Borrowings<span class=\"_ _2\"></span> 45,542 45,542 711,203 \u2013<span class=\"ff1\"> </span>802,287 Private placement<span class=\"_ _2\"></span> 3,645 3,645 98,250 \u2013<span class=\"ff1\"> </span>105,540 Trade and other pa<span class=\"_ _2\"></span>yables  230,402 \u2013<span class=\"ff1\"> </span>\u2013<span class=\"ff1\"> </span>\u2013<span class=\"ff1\"> </span>230,402 Derivatives  1,334 3,887 5,979 \u2013<span class=\"ff1\"> </span>11,200 Lease liabilitie<span class=\"_ _2\"></span>s 49,582 46,018 125,626 335,859 557,085 Capital risk manage<span class=\"_ _2\"></span>ment The company\u2019s <span class=\"_ _2\"></span>capital stru<span class=\"_ _2\"></span>cture compr<span class=\"_ _2\"></span>ises shareho<span class=\"_ _2\"></span>lders\u2019 equity an<span class=\"_ _2\"></span>d loans<span class=\"_ _2\"></span>. The objecti<span class=\"_ _2\"></span>ve of capital ma<span class=\"_ _2\"></span>nagement i<span class=\"_ _2\"></span>s to ensure that the compan<span class=\"_ _2\"></span>y is able to<span class=\"_ _2\"></span> continu<span class=\"_ _2\"></span>e as a going concer<span class=\"_ _2\"></span>n and pr<span class=\"_ _2\"></span>ovide shareho<span class=\"_ _2\"></span>lders with re<span class=\"_ _2\"></span>turns on their<span class=\"_ _2\"></span> investment<span class=\"_ _2\"></span>, while managing ris<span class=\"ls11\">k.<span class=\"_ _2\"></span><span class=\"ls0\"> </span></span>The company do<span class=\"_ _2\"></span>es not ha<span class=\"_ _2\"></span>ve a specific<span class=\"_ _2\"></span> measure for man<span class=\"_ _2\"></span>aging capital<span class=\"_ _2\"></span> structure; in<span class=\"_ _2\"></span>stead, the co<span class=\"_ _2\"></span>mpany pl<span class=\"_ _2\"></span>ans its capital<span class=\"_ _2\"></span> requirements and<span class=\"_ _2\"></span> manages its<span class=\"_ _2\"></span> loans, dividend<span class=\"_ _2\"></span>s and<span class=\"_ _2\"></span> share buy-backs accord<span class=\"_ _2\"></span>ingly. The <span class=\"_ _2\"></span>company mea<span class=\"_ _2\"></span>sures loans us<span class=\"_ _2\"></span>ing a ratio o<span class=\"_ _2\"></span>f net debt to EBITD<span class=\"_ _2\"></span>A.  Liquidity rate risk<span class=\"_ _2\"></span> manageme<span class=\"_ _2\"></span>nt Outlined in note <span class=\"ls2\">19</span> ar<span class=\"_ _2\"></span>e the facilitie<span class=\"_ _2\"></span>s entered into <span class=\"_ _2\"></span>to meet the <span class=\"_ _2\"></span>short and long-term liquidit<span class=\"_ _2\"></span>y needs o<span class=\"_ _2\"></span>f the busines<span class=\"_ _2\"></span>s. The objec<span class=\"_ _2\"></span>tive is to ensure that the<span class=\"_ _2\"></span> company<span class=\"_ _2\"></span> has sufficient<span class=\"_ _2\"></span> financial re<span class=\"_ _2\"></span>sources to <span class=\"_ _2\"></span>meet working <span class=\"_ _2\"></span>capital require<span class=\"_ _2\"></span>ments as w<span class=\"_ _2\"></span>ell as funds for<span class=\"_ _2\"></span> reinvestment and de<span class=\"_ _2\"></span>ve<span class=\"ff7\">lopment. <span class=\"_ _2\"></span>The compan<span class=\"_ _2\"></span>y\u2019s borrow<span class=\"_ _2\"></span>ings depend <span class=\"_ _2\"></span>on the meeting o<span class=\"_ _2\"></span>f financial covena<span class=\"_ _2\"></span>nts, whi<span class=\"_ _2\"></span>ch if breached<span class=\"_ _2\"></span>, </span>could result in <span class=\"_ _2\"></span>funding being wi<span class=\"_ _2\"></span>thdra<span class=\"_ _2\"></span>wn. Credit risk ma<span class=\"_ _2\"></span>nagement The company do<span class=\"_ _2\"></span>es not ha<span class=\"_ _2\"></span>ve a significan<span class=\"_ _2\"></span>t concentration o<span class=\"_ _2\"></span>f credit ris<span class=\"_ _2\"></span>k, as the majori<span class=\"_ _2\"></span>ty of its re<span class=\"_ _2\"></span>venue is i<span class=\"_ _2\"></span>n cash. There<span class=\"_ _2\"></span> is lit<span class=\"_ _1\"></span>tle associated credi<span class=\"_ _2\"></span>t risk a<span class=\"_ _2\"></span>ssigned to der<span class=\"_ _2\"></span>ivative financial a<span class=\"_ _2\"></span>ssets as <span class=\"_ _2\"></span>contracts are he<span class=\"_ _2\"></span>ld with<span class=\"_ _2\"></span> commercial ban<span class=\"_ _2\"></span>k counterpa<span class=\"_ _2\"></span>rties.<span class=\"_ _42\"> </span>I<span class=\"_ _42\"> </span>nterest rate risk<span class=\"_ _2\"></span> manageme<span class=\"_ _2\"></span>nt The company is<span class=\"_ _2\"></span> exposed to in<span class=\"_ _2\"></span>terest rate ri<span class=\"_ _2\"></span>sk through variab<span class=\"_ _2\"></span>le rates<span class=\"_ _2\"></span> on external<span class=\"_ _2\"></span> borrowing<span class=\"_ _2\"></span>s. The compa<span class=\"_ _2\"></span>ny\u2019s interest<span class=\"_ _1\"></span><span class=\"ff1\">-rate<span class=\"_ _2\"></span> swap </span>agreements are<span class=\"_ _2\"></span> in place to <span class=\"_ _2\"></span>mitigate thi<span class=\"_ _2\"></span>s risk. Under <span class=\"_ _2\"></span>these agree<span class=\"_ _2\"></span>ments, the compan<span class=\"_ _2\"></span>y pay<span class=\"_ _2\"></span>s a fixed inter<span class=\"_ _2\"></span>est charge and re<span class=\"_ _2\"></span>ceives variab<span class=\"ff7\">le interest<span class=\"_ _2\"></span> income which <span class=\"_ _2\"></span>matches the var<span class=\"_ _2\"></span>iable interes<span class=\"_ _2\"></span>t paymen<span class=\"_ _2\"></span>ts made on <span class=\"_ _2\"></span>the company\u2019s<span class=\"_ _2\"></span> borrowing<span class=\"_ _2\"></span>s.<span class=\"_ _1\"></span><span class=\"ff1\"> </span></span>The company ha<span class=\"_ _2\"></span>s hedged its <span class=\"_ _2\"></span>interest rate liab<span class=\"_ _2\"></span>ilities to its ban<span class=\"_ _2\"></span>ks by s<span class=\"_ _2\"></span>wapping the floa<span class=\"_ _2\"></span>ting-rate debt in<span class=\"_ _2\"></span>to fixed-rate debt and<span class=\"_ _2\"></span> has currently fixed \u00a3<span class=\"ls2\">40</span>0<span class=\"_ _2\"></span> million of thes<span class=\"_ _2\"></span>e borrowing<span class=\"_ _2\"></span>s at 4.23% and \u00a380<span class=\"_ _2\"></span> million at 4.14<span class=\"_ _2\"></span>%. These intere<span class=\"_ _2\"></span>st-rate swaps are<span class=\"_ _2\"></span> accounted <span class=\"_ _2\"></span>for at fair value throu<span class=\"_ _2\"></span>gh profit or<span class=\"_ _2\"></span> loss. The effe<span class=\"_ _2\"></span>ctive weighted<span class=\"_ _2\"></span> average int<span class=\"_ _2\"></span>erest rate of<span class=\"_ _2\"></span> the swap agree<span class=\"_ _2\"></span>ments used during the year is 4.20% (2024: 4.71<span class=\"_ _2\"></span>%), fixed for<span class=\"_ _2\"></span> a weighted averag<span class=\"_ _2\"></span>e period o<span class=\"_ _2\"></span>f 2.5 years (2024: 2.5 yea<span class=\"_ _2\"></span>rs). In addit<span class=\"_ _2\"></span>ion, the<span class=\"_ _2\"></span> company has en<span class=\"_ _2\"></span>tered into forward-star<span class=\"_ _2\"></span>ting interest-ra<span class=\"_ _2\"></span>te swaps, de<span class=\"_ _2\"></span>tailed in the<span class=\"_ _2\"></span> table below. Weighted average<span class=\"_ _2\"></span> interest-<span class=\"_ _2\"></span>rate swap From To<span class=\"ls0\"> </span>Total swap val<span class=\"_ _2\"></span>ue \u00a3m Weighted average<span class=\"_ _2\"></span> interest<span class=\"_ _2\"></span> % 06/02/2025 06/02/2028 400<span class=\"ls0\"> </span>4.23 06/02/2025 06/02/2028 200<span class=\"ls0\"> </span>4.14 07/02/2028 06/02/20<span class=\"ls2\">30</span> 500<span class=\"ls0\"> </span>4.00 21<span class=\"ls0\">. Financial instrumen<span class=\"_ _1\"></span>ts (continued)<span class=\"_ _1\"></span> </span>Interest-rate<span class=\"_ _2\"></span> sensitivity The amounts draw<span class=\"_ _2\"></span>n under this<span class=\"_ _2\"></span> agree<span class=\"_ _2\"></span>ment can be varied<span class=\"_ _2\"></span>, depend<span class=\"_ _2\"></span>ing on the requ<span class=\"_ _2\"></span>irements of <span class=\"_ _2\"></span>the busine<span class=\"_ _2\"></span>ss. The floating-rate borrowing<span class=\"_ _2\"></span>s are interest-bearing<span class=\"_ _2\"></span> borro<span class=\"_ _2\"></span>wings at rates based<span class=\"_ _2\"></span> on SONIA<span class=\"_ _2\"></span>, fixed for period<span class=\"_ _2\"></span>s of up to on<span class=\"_ _2\"></span>e mon<span class=\"_ _2\"></span>t<span class=\"_ _1\"></span>h. During the 52<span class=\"_ _2\"></span> weeks ending 27 July 2025<span class=\"_ _2\"></span>, if the inter<span class=\"_ _2\"></span>est rates on UK-denom<span class=\"_ _2\"></span>inated borro<span class=\"_ _2\"></span>wings had be<span class=\"_ _2\"></span>en 1% h<span class=\"_ _2\"></span>igher, with all<span class=\"_ _2\"></span> other variable<span class=\"_ _2\"></span>s constant<span class=\"_ _2\"></span>, the interest charge wo<span class=\"_ _2\"></span>uld have <span class=\"_ _2\"></span>increased by<span class=\"_ _2\"></span> \u00a32.9 million and the<span class=\"_ _2\"></span>refore<span class=\"_ _2\"></span> reduced the pr<span class=\"_ _2\"></span>e-tax profit for th<span class=\"_ _2\"></span>e year. Similarl<span class=\"_ _2\"></span>y, the change in fair value<span class=\"_ _2\"></span> of interes<span class=\"_ _2\"></span>t-rate swaps wou<span class=\"_ _2\"></span>ld have in<span class=\"_ _2\"></span>creased by <span class=\"_ _2\"></span>\u00a312.7million (2024<span class=\"_ _2\"></span>: \u00a35.5 million) a<span class=\"_ _2\"></span>nd therefore in<span class=\"_ _2\"></span>creased the post-separately<span class=\"_ _2\"></span> disclosed profi<span class=\"_ _2\"></span>t for the <span class=\"_ _2\"></span>year. This a<span class=\"_ _2\"></span>ssumes that no hedg<span class=\"_ _2\"></span>e accounting is<span class=\"_ _2\"></span> applied. The <span class=\"_ _2\"></span>movement in the <span class=\"_ _2\"></span>P&amp;L arises from a cha<span class=\"_ _2\"></span>nge in the \u2018mar<span class=\"_ _2\"></span>k to marke<span class=\"_ _2\"></span>t\u2019 valuation of<span class=\"ff1\"> the intere<span class=\"_ _2\"></span>st-rate swap<span class=\"_ _2\"></span>s into whi<span class=\"_ _2\"></span>ch the compan<span class=\"_ _2\"></span>y has entered, calcula<span class=\"_ _2\"></span>ted </span>by a 1% shift of<span class=\"_ _2\"></span> the marke<span class=\"_ _2\"></span>t yield curve. The<span class=\"_ _2\"></span> company no<span class=\"_ _2\"></span>tes that an<span class=\"_ _2\"></span> increase in bo<span class=\"_ _2\"></span>rrowings o<span class=\"_ _2\"></span>f 1% would<span class=\"_ _2\"></span> also increase in<span class=\"_ _2\"></span>terest charges. The compa<span class=\"_ _2\"></span>ny consider<span class=\"_ _2\"></span>s that a 1<span class=\"_ _2\"></span>% movement in in<span class=\"_ _2\"></span>terest rat<span class=\"_ _2\"></span>es represents<span class=\"_ _2\"></span> a reasonable<span class=\"_ _2\"></span> sensitivit<span class=\"_ _2\"></span>y to potential<span class=\"_ _2\"></span> changes. However, this<span class=\"_ _2\"></span> analysis is for i<span class=\"_ _2\"></span>llustra<span class=\"_ _2\"></span>tive purposes onl<span class=\"_ _2\"></span>y. An analysis of the<span class=\"_ _2\"></span> interest-rate pr<span class=\"_ _2\"></span>ofile of <span class=\"_ _2\"></span>financial liabilitie<span class=\"_ _2\"></span>s is set ou<span class=\"_ _2\"></span>t below:  27<span class=\"ls0\"> July </span>28<span class=\"ls0\"> July </span>2025 2024 \u00a3000 \u00a3000 Analysis of inte<span class=\"_ _2\"></span>rest-rate<span class=\"_ _2\"></span> profile of financ<span class=\"_ _2\"></span>ial liabilities Floating rate due a<span class=\"_ _2\"></span>fter one year<span class=\"_ _2\"></span> 666,151 621,229 666,151 621,229 Private placeme<span class=\"_ _2\"></span>nt Fixed rate due a<span class=\"_ _2\"></span>fter one year  97,951 97,905 97,951 97,905 764,102 719,134 Hedging intere<span class=\"_ _2\"></span>st-rate swa<span class=\"_ _2\"></span>ps The below table<span class=\"_ _2\"></span> outlines the <span class=\"_ _2\"></span>movements during <span class=\"_ _2\"></span>the year <span class=\"ls1f\">in</span> fair <span class=\"_ _2\"></span>value among the he<span class=\"_ _2\"></span>dging re<span class=\"_ _2\"></span>serve, comp<span class=\"_ _2\"></span>rehensive inco<span class=\"_ _2\"></span>me and the income statemen<span class=\"_ _2\"></span>t. 27<span class=\"ls0\"> July </span>28 July 2025 2024 Interest-rate<span class=\"_ _2\"></span> swaps \u00a3000 \u00a3000 Carrying value<span class=\"_ _2\"></span> of derivative<span class=\"_ _2\"></span> financial ins<span class=\"_ _2\"></span>truments liabili<span class=\"_ _2\"></span>ty (8,063) (4,774) Change in fair value<span class=\"_ _2\"></span> of continu<span class=\"_ _2\"></span>ing der<span class=\"_ _2\"></span>ivatives (3,289) 4,774 Change in fair value<span class=\"_ _2\"></span> of discon<span class=\"_ _2\"></span>tinued der<span class=\"_ _2\"></span>ivatives - 11,866 Hedge gains recogni<span class=\"_ _2\"></span>sed in <span class=\"_ _2\"></span>comprehe<span class=\"_ _2\"></span>nsive income in<span class=\"_ _2\"></span> respect of con<span class=\"_ _2\"></span>tinuing hedg<span class=\"_ _2\"></span>es - (38)<span class=\"ls0\"> </span>Losses recognised<span class=\"_ _2\"></span> in P&amp;L in re<span class=\"_ _2\"></span>spect of hedge<span class=\"_ _2\"></span>s held at fair <span class=\"_ _2\"></span>value thr<span class=\"_ _2\"></span>ough the profi<span class=\"_ _2\"></span>t or loss 3,290 1,894 Transaction proceed<span class=\"_ _2\"></span>s received<span class=\"_ _2\"></span> in respec<span class=\"_ _2\"></span>t of terminated hed<span class=\"_ _2\"></span>ges (net<span class=\"_ _2\"></span> of termina<span class=\"_ _2\"></span>tion fees) - 14,783 Amortisation to<span class=\"_ _2\"></span> P&amp;L of cash<span class=\"_ _2\"></span>flow hedg<span class=\"_ _2\"></span>e reserve relating <span class=\"_ _2\"></span>to discontinu<span class=\"_ _2\"></span>ed hedg<span class=\"_ _2\"></span>e relationship (12,700) (18,025) Hedging reserve ba<span class=\"_ _2\"></span>lance in<span class=\"_ _2\"></span> respect of d<span class=\"_ _2\"></span>iscontinued<span class=\"_ _2\"></span> hedges (1,094) (13,794) Hedging reserve<span class=\"_ _2\"></span> Opening (13,794) (31,781) Hedging gains re<span class=\"_ _2\"></span>cognised in <span class=\"_ _2\"></span>compreh<span class=\"_ _2\"></span>ensive income - (38)<span class=\"ls0\"> </span>Amortisation to<span class=\"_ _2\"></span> P&amp;L of cash<span class=\"_ _2\"></span>flow hedg<span class=\"_ _2\"></span>e reserve relating <span class=\"_ _2\"></span>to discontinu<span class=\"_ _2\"></span>ed hedg<span class=\"_ _2\"></span>e relationships 12,700 18,025 Closing (1,094) (13,794) At the beginning<span class=\"_ _2\"></span> of the reporting<span class=\"_ _2\"></span> period, the co<span class=\"_ _2\"></span>mpany had two desig<span class=\"_ _2\"></span>nated hedg<span class=\"_ _2\"></span>e relationships<span class=\"_ _2\"></span>, each of<span class=\"_ _2\"></span> which held <span class=\"_ _2\"></span>several interest-rate swap<span class=\"_ _2\"></span>s. Hedge re<span class=\"_ _2\"></span>lationships re<span class=\"_ _2\"></span>fer to intere<span class=\"_ _2\"></span>st<span class=\"_ _1\"></span>-rate<span class=\"_ _2\"></span> swaps e<span class=\"_ _2\"></span>ntered into at the<span class=\"_ _2\"></span> same time. No <span class=\"_ _2\"></span>hedge accoun<span class=\"_ _2\"></span>ting was applied to the abo<span class=\"_ _2\"></span>ve intere<span class=\"_ _2\"></span>st-rate swaps. The<span class=\"_ _2\"></span> following change<span class=\"_ _2\"></span>s hav<span class=\"_ _2\"></span>e taken place<span class=\"_ _2\"></span> during the 52 weeks<span class=\"_ _2\"></span> ended 27 July<span class=\"_ _2\"></span> 2025: \u2022<span class=\"ff1\"> <span class=\"_ _1b\"> </span>On 21 Januar<span class=\"_ _2\"></span>y 2025, two new<span class=\"_ _2\"></span> interest-rate swaps<span class=\"_ _2\"></span> were entered<span class=\"_ _2\"></span> into, with a<span class=\"_ _2\"></span> nominal va<span class=\"_ _2\"></span>lue of \u00a3200 million and<span class=\"_ _2\"></span> \u00a3500 million. </span>Management ele<span class=\"_ _2\"></span>cted not to appl<span class=\"_ _2\"></span>y he<span class=\"_ _2\"></span>dge accounting <span class=\"_ _2\"></span>to the hedge<span class=\"_ _2\"></span> relationship<span class=\"_ _2\"></span>s from incept<span class=\"_ _2\"></span>ion, as the<span class=\"_ _2\"></span>y did not meet<span class=\"_ _2\"></span> the company\u2019s risk<span class=\"_ _2\"></span> strategy. <span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _1b\"> </span>On 6 January 2025<span class=\"_ _2\"></span>, one inter<span class=\"_ _2\"></span>est rate swap<span class=\"_ _2\"></span> with a nomina<span class=\"_ _2\"></span>l value of<span class=\"_ _2\"></span> \u00a3200 million<span class=\"_ _2\"></span> matured. </span>The liability of \u00a38.1<span class=\"_ _2\"></span> million (28 <span class=\"_ _2\"></span>July 2024: \u00a34.8 mi<span class=\"_ _2\"></span>llion) compri<span class=\"_ _2\"></span>ses of thre<span class=\"_ _2\"></span>e active interest-rate <span class=\"_ _2\"></span>swaps for wh<span class=\"_ _2\"></span>ich hedge accoun<span class=\"_ _2\"></span>ting does not apply. The<span class=\"_ _2\"></span> hedge reser<span class=\"_ _2\"></span>ve of \u00a31.1 million<span class=\"_ _2\"></span> is made<span class=\"_ _2\"></span> up of fair <span class=\"_ _2\"></span>value relating to<span class=\"_ _2\"></span> hedges wh<span class=\"_ _2\"></span>ich have pre<span class=\"_ _2\"></span>viously been derecognised/dis<span class=\"_ _2\"></span>continued (28 <span class=\"_ _2\"></span>July 2024: \u00a313<span class=\"_ _2\"></span>.8 milli<span class=\"ls2\">on).</span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-400": {
   "value": "<div class=\"c w2 h0 gs5b3\"><div class=\"t m0 x1 h17 y53e ff6 fs9 fc0 sc0 ls0 ws0\">Fair values<span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs5b3\"><div class=\"t m0 x1 h18 y6eb ff1 fs9 fc0 sc0 ls0 ws0\">The company ha<span class=\"_ _2\"></span>s the following <span class=\"_ _2\"></span>financial in<span class=\"_ _2\"></span>struments. IFR<span class=\"_ _2\"></span>S13 requir<span class=\"_ _2\"></span>es disclosure o<span class=\"_ _2\"></span>f fair value measur<span class=\"_ _2\"></span>ements for each </div></div><div class=\"c w2 h0 gs5b3\"><div class=\"t m0 x1 h18 y6ec ff1 fs9 fc0 sc0 ls0 ws0\">instrument, using<span class=\"_ _2\"></span> the following<span class=\"_ _2\"></span> fair value mea<span class=\"_ _2\"></span>surement hier<span class=\"_ _2\"></span>archy, known as le<span class=\"_ _2\"></span>vels: </div></div><div class=\"c w2 h0 gs5b3\"><div class=\"t m0 x92 h18 ybc ffe fs9 fc7 sc0 ls0 ws0\">\u25fc<span class=\"ff1\"> <span class=\"_ _1a\"> </span><span class=\"fc0\">Level 1: Quoted<span class=\"_ _2\"></span> prices in a<span class=\"_ _2\"></span>ctive mar<span class=\"_ _2\"></span>kets for identical assets or <span class=\"_ _2\"></span>liabilities<span class=\"_ _2\"></span> </span></span></div></div><div class=\"c w2 h0 gs5b3\"><div class=\"t m0 x92 h18 y17 ffe fs9 fc7 sc0 ls0 ws0\">\u25fc<span class=\"ff1\"> <span class=\"_ _1a\"> </span><span class=\"fc0\">Level 2: Inputs other<span class=\"_ _2\"></span> than quoted<span class=\"_ _2\"></span> prices<span class=\"_ _2\"></span> included in level<span class=\"_ _2\"></span> 1 which ar<span class=\"_ _2\"></span>e observable<span class=\"_ _2\"></span> for the a<span class=\"_ _2\"></span>sset or liability<span class=\"_ _2\"></span>, </span></span></div></div><div class=\"c w2 h0 gs5b3\"><div class=\"t m0 x76 h18 y6ee ff1 fs9 fc0 sc0 ls0 ws0\">either directly or indire<span class=\"_ _2\"></span>ctly </div></div><div class=\"c w2 h0 gs5b3\"><div class=\"t m0 x92 h18 y6ef ffe fs9 fc7 sc0 ls0 ws0\">\u25fc<span class=\"ff1\"> <span class=\"_ _1a\"> </span><span class=\"fc0\">Level 3: Inputs for <span class=\"_ _2\"></span>the asset or<span class=\"_ _2\"></span> liability whi<span class=\"_ _2\"></span>ch are no<span class=\"_ _2\"></span>t based on ob<span class=\"_ _2\"></span>servable marke<span class=\"_ _2\"></span>t data </span></span></div></div><div class=\"c wfc h83 gs5b4\"><div class=\"t m0 x54 h10 y416 ff6 fs6 fc0 sc0 ls0 ws0\">27 July </div></div><div class=\"c w96 h83 gs5b5\"><div class=\"t m0 x54 h10 y416 ff6 fs6 fc0 sc0 ls0 ws0\">27 July </div></div><div class=\"c wfd h83 gs5b6\"><div class=\"t m0 x49 h15 y416 ff1 fs6 fc0 sc0 ls0 ws0\">28 July </div></div><div class=\"c wfe h83 gs5b7\"><div class=\"t m0 x49 h15 y416 ff1 fs6 fc0 sc0 ls0 ws0\">28 July </div></div><div class=\"c wfc h83 gs5b8\"><div class=\"t m0 x13 h10 y416 ff6 fs6 fc0 sc0 ls0 ws0\">2025 </div></div><div class=\"c w96 h83 gs5b9\"><div class=\"t m0 x13 h10 y416 ff6 fs6 fc0 sc0 ls0 ws0\">2025 </div></div><div class=\"c wfd h83 gs5ba\"><div class=\"t m0 x12 h15 y416 ff1 fs6 fc0 sc0 ls0 ws0\">2024 </div></div><div class=\"c wfe h83 gs5bb\"><div class=\"t m0 x12 h15 y416 ff1 fs6 fc0 sc0 ls0 ws0\">2024 </div></div><div class=\"c w96 h83 gs5bc\"><div class=\"t m0 x12 h10 y416 ff6 fs6 fc0 sc0 ls0 ws0\">Hierarchy </div></div><div class=\"c wfc h83 gs5bd\"><div class=\"t m0 x2a h10 y416 ff6 fs6 fc0 sc0 ls0 ws0\">Book value </div></div><div class=\"c w96 h83 gs5be\"><div class=\"t m0 x12 h10 y416 ff6 fs6 fc0 sc0 ls0 ws0\">Fair value </div></div><div class=\"c wfd h83 gs5bf\"><div class=\"t m0 x29 h15 y416 ff1 fs6 fc0 sc0 ls0 ws0\">Book value </div></div><div class=\"c wfe h83 gs5c0\"><div class=\"t m0 x1c h15 y416 ff1 fs6 fc0 sc0 ls0 ws0\">Fair value </div></div><div class=\"c wfc h5c gs5c1\"><div class=\"t m0 x13 h10 y3a6 ff6 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c w96 h5c gs5c2\"><div class=\"t m0 x13 h10 y3a6 ff6 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c wfd h5c gs5c3\"><div class=\"t m0 x12 h15 y3a6 ff1 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c wfe h5c gs5c4\"><div class=\"t m0 x12 h15 y3a6 ff1 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c wfb hbb gs5c5\"><div class=\"t m0 x6 h17 yb2 ff6 fs9 fc0 sc0 ls0 ws0\">Financial assets at<span class=\"_ _2\"></span> amortise<span class=\"_ _2\"></span>d cost </div></div><div class=\"c wfb h83 gs5c6\"><div class=\"t m0 xf3 h38 y50 ff1 fsc fc0 sc0 ls0 ws0\">1<span class=\"_ _42\"> </span></div></div><div class=\"c wfb h83 gs5c6\"><div class=\"t m0 x6 h18 yb2 ff1 fs9 fc0 sc0 ls0 ws0\">Cash and cash<span class=\"_ _2\"></span> equivalents<span class=\"_ _42\"> </span></div></div><div class=\"c w96 h83 gs5c7\"><div class=\"t m0 x1d h18 yb2 ff1 fs9 fc0 sc0 ls0 ws0\">1 </div></div><div class=\"c wfc h83 gs5c8\"><div class=\"t m0 x54 h17 yb2 ff6 fs9 fc0 sc0 ls0 ws0\">38,682 </div></div><div class=\"c w96 h83 gs5c9\"><div class=\"t m0 x54 h17 yb2 ff6 fs9 fc0 sc0 ls0 ws0\">38,682 </div></div><div class=\"c wfd h83 gs5ca\"><div class=\"t m0 x4b h18 yb2 ff1 fs9 fc0 sc0 ls0 ws0\">57,233 </div></div><div class=\"c wfe h83 gs5cb\"><div class=\"t m0 x4b h18 yb2 ff1 fs9 fc0 sc0 ls0 ws0\">57,233 </div></div><div class=\"c wfb h8c gs5cc\"><div class=\"t m0 x6 h18 y456 ff1 fs9 fc0 sc0 ls0 ws0\">Trade and other re<span class=\"_ _2\"></span>ceivable<span class=\"_ _2\"></span>s (exclu<span class=\"_ _2\"></span>ding </div></div><div class=\"c wfb h8c gs5cc\"><div class=\"t m0 x89 h38 ya6 ff1 fsc fc0 sc0 ls0 ws0\">1<span class=\"_ _42\"> </span></div></div><div class=\"c w96 h8c gs5cd\"><div class=\"t m0 x1d h18 y50 ff1 fs9 fc0 sc0 ls0 ws0\">1 </div></div><div class=\"c wfc h8c gs5ce\"><div class=\"t m0 x54 h17 y50 ff6 fs9 fc0 sc0 ls0 ws0\">10,191 </div></div><div class=\"c w96 h8c gs5cf\"><div class=\"t m0 x54 h17 y50 ff6 fs9 fc0 sc0 ls0 ws0\">10,191 </div></div><div class=\"c wfd h8c gs5d0\"><div class=\"t m0 x4b h18 y50 ff1 fs9 fc0 sc0 ls0 ws0\">10,040 </div></div><div class=\"c wfe h8c gs5d1\"><div class=\"t m0 x4b h18 y50 ff1 fs9 fc0 sc0 ls0 ws0\">10,040 </div></div><div class=\"c wfb h8c gs5cc\"><div class=\"t m0 x6 h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">prepayments)<span class=\"_ _42\"> </span></div></div><div class=\"c wfb h36 gs5d2\"><div class=\"t m0 x6 h18 yb2 ff1 fs9 fc0 sc0 ls0 ws0\">Lease assets </div></div><div class=\"c w96 h36 gs5d3\"><div class=\"t m0 x1d h18 yb2 ff1 fs9 fc0 sc0 ls0 ws0\">3 </div></div><div class=\"c wfc h36 gs5d4\"><div class=\"t m0 x54 h17 yb2 ff6 fs9 fc0 sc0 ls0 ws0\">10,466 </div></div><div class=\"c w96 h36 gs5d5\"><div class=\"t m0 x54 h17 yb2 ff6 fs9 fc0 sc0 ls0 ws0\">10,466 </div></div><div class=\"c wfd h36 gs5d6\"><div class=\"t m0 x4b h18 yb2 ff1 fs9 fc0 sc0 ls0 ws0\">10,218 </div></div><div class=\"c wfe h36 gs5d7\"><div class=\"t m0 x4b h18 yb2 ff1 fs9 fc0 sc0 ls0 ws0\">10,218 </div></div><div class=\"c wfc h83 gs5d8\"><div class=\"t m0 x54 h17 yb2 ff6 fs9 fc0 sc0 ls0 ws0\">59,339 </div></div><div class=\"c w96 h83 gs5d9\"><div class=\"t m0 x54 h17 yb2 ff6 fs9 fc0 sc0 ls0 ws0\">59,339 </div></div><div class=\"c wfd h83 gs5da\"><div class=\"t m0 x4b h18 yb2 ff1 fs9 fc0 sc0 ls0 ws0\">77,491 </div></div><div class=\"c wfe h83 gs5db\"><div class=\"t m0 x4b h18 yb2 ff1 fs9 fc0 sc0 ls0 ws0\">77,491 </div></div><div class=\"c wfb h83 gs5dc\"><div class=\"t m0 x6 h17 yb2 ff6 fs9 fc0 sc0 ls0 ws0\">Financial liabi<span class=\"_ _2\"></span>lities at amort<span class=\"_ _2\"></span>ised cost </div></div><div class=\"t m0 h18 ff1 fs9 fc0 sc0 ls0 ws0 gs5dd\">Trade and other pa<span class=\"_ _2\"></span>yables (e<span class=\"_ _2\"></span>xcluding </div><div class=\"t m0 h38 ff1 fsc fc0 sc0 ls0 ws0 gs5de\">1<span class=\"_ _42\"> </span></div><div class=\"c w96 h8c gs5df\"><div class=\"t m0 x1d h18 y50 ff1 fs9 fc0 sc0 ls0 ws0\">1 </div></div><div class=\"c wfc h8c gs5e0\"><div class=\"t m0 x2b h17 y50 ff6 fs9 fc0 sc0 ls0 ws0\">(<span class=\"ls2\">21</span>9,501) </div></div><div class=\"c w96 h8c gs5e1\"><div class=\"t m0 x2b h17 y50 ff6 fs9 fc0 sc0 ls0 ws0\">(<span class=\"ls2\">21</span>9,501) </div></div><div class=\"c wfd h8c gs5e2\"><div class=\"t m0 x29 h18 y50 ff1 fs9 fc0 sc0 ls0 ws0\">(230,402) </div></div><div class=\"c wfe h8c gs5e3\"><div class=\"t m0 x29 h18 y50 ff1 fs9 fc0 sc0 ls0 ws0\">(230,402) </div></div><div class=\"t m0 h18 ff1 fs9 fc0 sc0 ls0 ws0 gs5e4\">deferred income<span class=\"_ _2\"></span> and other ta<span class=\"_ _2\"></span>xes)<span class=\"_ _42\"> </span></div><div class=\"c wfb h83 gs5e5\"><div class=\"t m0 x6 h18 y415 ff1 fs9 fc0 sc0 ls0 ws0\">Private placement<span class=\"_ _2\"></span> </div></div><div class=\"c w96 h83 gs5e6\"><div class=\"t m0 x1d h18 y415 ff1 fs9 fc0 sc0 ls0 ws0\">2 </div></div><div class=\"c wfc h83 gs5e7\"><div class=\"t m0 x1b h17 y415 ff6 fs9 fc0 sc0 ls0 ws0\">(97,951) </div></div><div class=\"c w96 h83 gs5e8\"><div class=\"t m0 x1b h17 y415 ff6 fs9 fc0 sc0 ls0 ws0\">(93,057) </div></div><div class=\"c wfd h83 gs5e9\"><div class=\"t m0 x4a h18 y415 ff1 fs9 fc0 sc0 ls0 ws0\">(97,905) </div></div><div class=\"c wfe h83 gs5ea\"><div class=\"t m0 x4a h18 y415 ff1 fs9 fc0 sc0 ls0 ws0\">(92,335) </div></div><div class=\"c wfb h83 gs5eb\"><div class=\"t m0 x6 h18 y415 ff1 fs9 fc0 sc0 ls0 ws0\">Borrowings<span class=\"_ _2\"></span> </div></div><div class=\"c w96 h83 gs5ec\"><div class=\"t m0 x1d h18 y415 ff1 fs9 fc0 sc0 ls0 ws0\">2 </div></div><div class=\"c wfc h83 gs5ed\"><div class=\"t m0 x2b h17 y415 ff6 fs9 fc0 sc0 ls0 ws0\">(684,770) </div></div><div class=\"c w96 h83 gs5ee\"><div class=\"t m0 x2b h17 y415 ff6 fs9 fc0 sc0 lsa ws0\">(6<span class=\"ls0\">58,072) </span></div></div><div class=\"c wfd h83 gs5ef\"><div class=\"t m0 x29 h18 y415 ff1 fs9 fc0 sc0 ls0 ws0\">(621,229) </div></div><div class=\"c wfe h83 gs5f0\"><div class=\"t m0 x29 h18 y415 ff1 fs9 fc0 sc0 ls0 ws0\">(620,357) </div></div><div class=\"c wfc h83 gs5f1\"><div class=\"t m0 x21 h17 yb2 ff6 fs9 fc0 sc0 ls0 ws0\">(1,002,2<span class=\"ls2\">22</span>) </div></div><div class=\"c w96 h83 gs5f2\"><div class=\"t m0 x2b h17 yb2 ff6 fs9 fc0 sc0 lsa ws0\">(9<span class=\"ls0\">70,630) </span></div></div><div class=\"c wfd h83 gs5f3\"><div class=\"t m0 x29 h18 yb2 ff1 fs9 fc0 sc0 ls0 ws0\">(949,536) </div></div><div class=\"c wfe h83 gs5f4\"><div class=\"t m0 x29 h18 yb2 ff1 fs9 fc0 sc0 ls0 ws0\">(943,094) </div></div><div class=\"c wfb h83 gs5f5\"><div class=\"t m0 x6 h17 yb2 ff6 fs9 fc0 sc0 ls0 ws0\">Derivatives <span class=\"ffa\">\u2013</span> cash<span class=\"_ _2\"></span> flow hedges<span class=\"_ _2\"></span> </div></div><div class=\"c wfb h83 gs5f6\"><div class=\"t m0 x6 h18 y415 ff1 fs9 fc0 sc0 ls0 ws0\">Non-curren<span class=\"_ _2\"></span>t derivative finan<span class=\"_ _2\"></span>cial liabilit<span class=\"_ _2\"></span>y </div></div><div class=\"c w96 h83 gs5f7\"><div class=\"t m0 x1d h18 y415 ff1 fs9 fc0 sc0 ls0 ws0\">2 </div></div><div class=\"c wfc h83 gs5f8\"><div class=\"t m0 x1d h17 y415 ffa fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff6\"> </span></div></div><div class=\"c w96 h83 gs5f9\"><div class=\"t m0 x1d h17 y415 ffa fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff6\"> </span></div></div><div class=\"c wfd h83 gs5fa\"><div class=\"t m0 x32 h18 y415 ff1 fs9 fc0 sc0 lsa ws0\">(701)<span class=\"ls0\"> </span></div></div><div class=\"c wfe h83 gs5fb\"><div class=\"t m0 x32 h18 y415 ff1 fs9 fc0 sc0 lsa ws0\">(701)<span class=\"ls0\"> </span></div></div><div class=\"c wfb hbb gs5fc\"><div class=\"t m0 x6 h18 y6fd ff1 fs9 fc0 sc0 ls0 ws0\">Current interes<span class=\"_ _2\"></span>t-rate swap liabil<span class=\"_ _2\"></span>ities </div></div><div class=\"c w96 hbb gs5fd\"><div class=\"t m0 x1d h18 y6fd ff1 fs9 fc0 sc0 ls0 ws0\">2 </div></div><div class=\"c wfc hbb gs5fe\"><div class=\"t m0 x30 h17 y6fd ff6 fs9 fc0 sc0 ls0 ws0\">(8,063) </div></div><div class=\"c w96 hbb gs5ff\"><div class=\"t m0 x30 h17 y6fd ff6 fs9 fc0 sc0 ls0 ws0\">(8,063) </div></div><div class=\"c wfd hbb gs600\"><div class=\"t m0 xb h18 y6fd ff1 fs9 fc0 sc0 ls0 ws0\">(4,073) </div></div><div class=\"c wfe hbb gs601\"><div class=\"t m0 xb h18 y6fd ff1 fs9 fc0 sc0 ls0 ws0\">(4,073) </div></div><div class=\"c wfc h54 gs602\"><div class=\"t m0 x30 h17 y27d ff6 fs9 fc0 sc0 ls0 ws0\">(8,063) </div></div><div class=\"c w96 h54 gs603\"><div class=\"t m0 x30 h17 y27d ff6 fs9 fc0 sc0 ls0 ws0\">(8,063) </div></div><div class=\"c wfd h54 gs604\"><div class=\"t m0 xb h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">(4,774) </div></div><div class=\"c wfe h54 gs605\"><div class=\"t m0 xb h18 y96 ff1 fs9 fc0 sc0 ls0 ws0\">(4,774) </div></div><div class=\"c w2 h0 gs5b3\"><div class=\"t m0 x1 h38 y1d1 ff1 fsc fc0 sc0 ls0 ws0\">1<span class=\"_ _42\"> </span></div></div><div class=\"c w2 h0 gs5b3\"><div class=\"t m0 x58 h18 y6ff ff1 fs9 fc0 sc0 ls0 ws0\">Fair value determined<span class=\"_ _2\"></span> to be in l<span class=\"_ _2\"></span>ine with boo<span class=\"_ _2\"></span>k value <span class=\"ff7\">\u2013</span> this is con<span class=\"_ _2\"></span>sidere<span class=\"_ _2\"></span>d to be a reasonab<span class=\"_ _2\"></span>le approximat<span class=\"_ _2\"></span>ion.  </div></div><div class=\"c w2 h0 gs5b3\"><div class=\"t m0 x1 h18 y701 ff1 fs9 fc0 sc0 ls0 ws0\">The fair value<span class=\"_ _2\"></span> of derivative<span class=\"_ _2\"></span>s has bee<span class=\"_ _2\"></span>n calculated by<span class=\"_ _2\"></span> discounting all<span class=\"_ _2\"></span> future ca<span class=\"_ _2\"></span>sh flows by the<span class=\"_ _2\"></span> market yield<span class=\"_ _2\"></span> curve. The fair<span class=\"_ _2\"></span> va<span class=\"_ _1\"></span>lue of </div></div><div class=\"c w2 h0 gs5b3\"><div class=\"t m0 x1 h18 y702 ff7 fs9 fc0 sc0 ls0 ws0\">borrowing<span class=\"_ _2\"></span>s and the private place<span class=\"_ _2\"></span>men<span class=\"_ _2\"></span>t has been calcula<span class=\"_ _2\"></span>ted by dis<span class=\"_ _2\"></span>counting the<span class=\"_ _2\"></span> expected<span class=\"_ _2\"></span> future cash <span class=\"_ _2\"></span>flows at the<span class=\"_ _2\"></span> year end\u2019s<span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs5b3\"><div class=\"t m0 x1 h18 y703 ff1 fs9 fc0 sc0 ls2 ws0\">pre<span class=\"ls0\">vailing interest rate<span class=\"_ _2\"></span>s. The borro<span class=\"_ _2\"></span>wings are de<span class=\"_ _2\"></span>emed to<span class=\"_ _2\"></span> be short-term for the pur<span class=\"_ _2\"></span>poses of <span class=\"_ _2\"></span>the fair value cal<span class=\"_ _2\"></span>culations (see no<span class=\"_ _2\"></span>te <span class=\"ls2\">19</span> </span></div></div><div class=\"c w2 h0 gs5b3\"><div class=\"t m0 x1 h18 y1f3 ff1 fs9 fc0 sc0 ls0 ws0\">for split), given the<span class=\"_ _2\"></span> drawdow<span class=\"_ _2\"></span>n natur<span class=\"_ _2\"></span>e of the revolving credit fa<span class=\"_ _2\"></span>cility. The<span class=\"_ _2\"></span> fair value of in<span class=\"_ _2\"></span>vestment prope<span class=\"_ _2\"></span>rties ha<span class=\"_ _2\"></span>s been disclosed in </div></div><div class=\"c w2 h0 gs5b3\"><div class=\"t m0 x1 h18 y704 ff1 fs9 fc0 sc0 ls0 ws0\">note 12 (hierarch<span class=\"_ _2\"></span>y level 3). </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-428": {
   "value": "Fair values<span class=\"_ _2\"></span> The company ha<span class=\"_ _2\"></span>s the following <span class=\"_ _2\"></span>financial in<span class=\"_ _2\"></span>struments. IFR<span class=\"_ _2\"></span>S13 requir<span class=\"_ _2\"></span>es disclosure o<span class=\"_ _2\"></span>f fair value measur<span class=\"_ _2\"></span>ements for each instrument, using<span class=\"_ _2\"></span> the following<span class=\"_ _2\"></span> fair value mea<span class=\"_ _2\"></span>surement hier<span class=\"_ _2\"></span>archy, known as le<span class=\"_ _2\"></span>vels: \u25fc<span class=\"ff1\"> <span class=\"_ _1a\"> </span><span class=\"fc0\">Level 1: Quoted<span class=\"_ _2\"></span> prices in a<span class=\"_ _2\"></span>ctive mar<span class=\"_ _2\"></span>kets for identical assets or <span class=\"_ _2\"></span>liabilities<span class=\"_ _2\"></span> </span></span>\u25fc<span class=\"ff1\"> <span class=\"_ _1a\"> </span><span class=\"fc0\">Level 2: Inputs other<span class=\"_ _2\"></span> than quoted<span class=\"_ _2\"></span> prices<span class=\"_ _2\"></span> included in level<span class=\"_ _2\"></span> 1 which ar<span class=\"_ _2\"></span>e observable<span class=\"_ _2\"></span> for the a<span class=\"_ _2\"></span>sset or liability<span class=\"_ _2\"></span>, </span></span>either directly or indire<span class=\"_ _2\"></span>ctly \u25fc<span class=\"ff1\"> <span class=\"_ _1a\"> </span><span class=\"fc0\">Level 3: Inputs for <span class=\"_ _2\"></span>the asset or<span class=\"_ _2\"></span> liability whi<span class=\"_ _2\"></span>ch are no<span class=\"_ _2\"></span>t based on ob<span class=\"_ _2\"></span>servable marke<span class=\"_ _2\"></span>t data </span></span>27 July 27 July 28 July 28 July 2025 2025 2024 2024 Hierarchy Book value Fair value Book value Fair value \u00a3000 \u00a3000 \u00a3000 \u00a3000 Financial assets at<span class=\"_ _2\"></span> amortise<span class=\"_ _2\"></span>d cost 1<span class=\"_ _42\"> </span>Cash and cash<span class=\"_ _2\"></span> equivalents<span class=\"_ _42\"> </span>1 38,682 38,682 57,233 57,233 Trade and other re<span class=\"_ _2\"></span>ceivable<span class=\"_ _2\"></span>s (exclu<span class=\"_ _2\"></span>ding 1<span class=\"_ _42\"> </span>1 10,191 10,191 10,040 10,040 prepayments)<span class=\"_ _42\"> </span>Lease assets 3 10,466 10,466 10,218 10,218 59,339 59,339 77,491 77,491 Financial liabi<span class=\"_ _2\"></span>lities at amort<span class=\"_ _2\"></span>ised cost Trade and other pa<span class=\"_ _2\"></span>yables (e<span class=\"_ _2\"></span>xcluding 1<span class=\"_ _42\"> </span>1 (<span class=\"ls2\">21</span>9,501) (<span class=\"ls2\">21</span>9,501) (230,402) (230,402) deferred income<span class=\"_ _2\"></span> and other ta<span class=\"_ _2\"></span>xes)<span class=\"_ _42\"> </span>Private placement<span class=\"_ _2\"></span> 2 (97,951) (93,057) (97,905) (92,335) Borrowings<span class=\"_ _2\"></span> 2 (684,770) (6<span class=\"ls0\">58,072) </span>(621,229) (620,357) (1,002,2<span class=\"ls2\">22</span>) (9<span class=\"ls0\">70,630) </span>(949,536) (943,094) Derivatives <span class=\"ffa\">\u2013</span> cash<span class=\"_ _2\"></span> flow hedges<span class=\"_ _2\"></span> Non-curren<span class=\"_ _2\"></span>t derivative finan<span class=\"_ _2\"></span>cial liabilit<span class=\"_ _2\"></span>y 2 \u2013<span class=\"ff6\"> </span>\u2013<span class=\"ff6\"> </span>(701)<span class=\"ls0\"> </span>(701)<span class=\"ls0\"> </span>Current interes<span class=\"_ _2\"></span>t-rate swap liabil<span class=\"_ _2\"></span>ities 2 (8,063) (8,063) (4,073) (4,073) (8,063) (8,063) (4,774) (4,774) 1<span class=\"_ _42\"> </span>Fair value determined<span class=\"_ _2\"></span> to be in l<span class=\"_ _2\"></span>ine with boo<span class=\"_ _2\"></span>k value <span class=\"ff7\">\u2013</span> this is con<span class=\"_ _2\"></span>sidere<span class=\"_ _2\"></span>d to be a reasonab<span class=\"_ _2\"></span>le approximat<span class=\"_ _2\"></span>ion.  The fair value<span class=\"_ _2\"></span> of derivative<span class=\"_ _2\"></span>s has bee<span class=\"_ _2\"></span>n calculated by<span class=\"_ _2\"></span> discounting all<span class=\"_ _2\"></span> future ca<span class=\"_ _2\"></span>sh flows by the<span class=\"_ _2\"></span> market yield<span class=\"_ _2\"></span> curve. The fair<span class=\"_ _2\"></span> va<span class=\"_ _1\"></span>lue of borrowing<span class=\"_ _2\"></span>s and the private place<span class=\"_ _2\"></span>men<span class=\"_ _2\"></span>t has been calcula<span class=\"_ _2\"></span>ted by dis<span class=\"_ _2\"></span>counting the<span class=\"_ _2\"></span> expected<span class=\"_ _2\"></span> future cash <span class=\"_ _2\"></span>flows at the<span class=\"_ _2\"></span> year end\u2019s<span class=\"_ _2\"></span> pre<span class=\"ls0\">vailing interest rate<span class=\"_ _2\"></span>s. The borro<span class=\"_ _2\"></span>wings are de<span class=\"_ _2\"></span>emed to<span class=\"_ _2\"></span> be short-term for the pur<span class=\"_ _2\"></span>poses of <span class=\"_ _2\"></span>the fair value cal<span class=\"_ _2\"></span>culations (see no<span class=\"_ _2\"></span>te <span class=\"ls2\">19</span> </span>for split), given the<span class=\"_ _2\"></span> drawdow<span class=\"_ _2\"></span>n natur<span class=\"_ _2\"></span>e of the revolving credit fa<span class=\"_ _2\"></span>cility. The<span class=\"_ _2\"></span> fair value of in<span class=\"_ _2\"></span>vestment prope<span class=\"_ _2\"></span>rties ha<span class=\"_ _2\"></span>s been disclosed in note 12 (hierarch<span class=\"_ _2\"></span>y level 3). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-420": {
   "value": "Derivatives <span class=\"ffa\">\u2013</span> cash<span class=\"_ _2\"></span> flow hedges<span class=\"_ _2\"></span> Non-curren<span class=\"_ _2\"></span>t derivative finan<span class=\"_ _2\"></span>cial liabilit<span class=\"_ _2\"></span>y 2 \u2013<span class=\"ff6\"> </span>\u2013<span class=\"ff6\"> </span>(701)<span class=\"ls0\"> </span>(701)<span class=\"ls0\"> </span>Current interes<span class=\"_ _2\"></span>t-rate swap liabil<span class=\"_ _2\"></span>ities 2 (8,063) (8,063) (4,073) (4,073) (8,063) (8,063) (4,774) (4,774) nterest rate risk<span class=\"_ _2\"></span> manageme<span class=\"_ _2\"></span>nt The company is<span class=\"_ _2\"></span> exposed to in<span class=\"_ _2\"></span>terest rate ri<span class=\"_ _2\"></span>sk through variab<span class=\"_ _2\"></span>le rates<span class=\"_ _2\"></span> on external<span class=\"_ _2\"></span> borrowing<span class=\"_ _2\"></span>s. The compa<span class=\"_ _2\"></span>ny\u2019s interest<span class=\"_ _1\"></span><span class=\"ff1\">-rate<span class=\"_ _2\"></span> swap </span>agreements are<span class=\"_ _2\"></span> in place to <span class=\"_ _2\"></span>mitigate thi<span class=\"_ _2\"></span>s risk. Under <span class=\"_ _2\"></span>these agree<span class=\"_ _2\"></span>ments, the compan<span class=\"_ _2\"></span>y pay<span class=\"_ _2\"></span>s a fixed inter<span class=\"_ _2\"></span>est charge and re<span class=\"_ _2\"></span>ceives variab<span class=\"ff7\">le interest<span class=\"_ _2\"></span> income which <span class=\"_ _2\"></span>matches the var<span class=\"_ _2\"></span>iable interes<span class=\"_ _2\"></span>t paymen<span class=\"_ _2\"></span>ts made on <span class=\"_ _2\"></span>the company\u2019s<span class=\"_ _2\"></span> borrowing<span class=\"_ _2\"></span>s.<span class=\"_ _1\"></span><span class=\"ff1\"> </span></span>The company ha<span class=\"_ _2\"></span>s hedged its <span class=\"_ _2\"></span>interest rate liab<span class=\"_ _2\"></span>ilities to its ban<span class=\"_ _2\"></span>ks by s<span class=\"_ _2\"></span>wapping the floa<span class=\"_ _2\"></span>ting-rate debt in<span class=\"_ _2\"></span>to fixed-rate debt and<span class=\"_ _2\"></span> has currently fixed \u00a3<span class=\"ls2\">40</span>0<span class=\"_ _2\"></span> million of thes<span class=\"_ _2\"></span>e borrowing<span class=\"_ _2\"></span>s at 4.23% and \u00a380<span class=\"_ _2\"></span> million at 4.14<span class=\"_ _2\"></span>%. These intere<span class=\"_ _2\"></span>st-rate swaps are<span class=\"_ _2\"></span> accounted <span class=\"_ _2\"></span>for at fair value throu<span class=\"_ _2\"></span>gh profit or<span class=\"_ _2\"></span> loss. The effe<span class=\"_ _2\"></span>ctive weighted<span class=\"_ _2\"></span> average int<span class=\"_ _2\"></span>erest rate of<span class=\"_ _2\"></span> the swap agree<span class=\"_ _2\"></span>ments used during the year is 4.20% (2024: 4.71<span class=\"_ _2\"></span>%), fixed for<span class=\"_ _2\"></span> a weighted averag<span class=\"_ _2\"></span>e period o<span class=\"_ _2\"></span>f 2.5 years (2024: 2.5 yea<span class=\"_ _2\"></span>rs). In addit<span class=\"_ _2\"></span>ion, the<span class=\"_ _2\"></span> company has en<span class=\"_ _2\"></span>tered into forward-star<span class=\"_ _2\"></span>ting interest-ra<span class=\"_ _2\"></span>te swaps, de<span class=\"_ _2\"></span>tailed in the<span class=\"_ _2\"></span> table below. Weighted average<span class=\"_ _2\"></span> interest-<span class=\"_ _2\"></span>rate swap From To<span class=\"ls0\"> </span>Total swap val<span class=\"_ _2\"></span>ue \u00a3m Weighted average<span class=\"_ _2\"></span> interest<span class=\"_ _2\"></span> % 06/02/2025 06/02/2028 400<span class=\"ls0\"> </span>4.23 06/02/2025 06/02/2028 200<span class=\"ls0\"> </span>4.14 07/02/2028 06/02/20<span class=\"ls2\">30</span> 500<span class=\"ls0\"> </span>4.00 <div class=\"c w2 h0 gs60b\"><div class=\"t m0 x1 h17 y28 ff6 fs9 fc0 sc0 ls0 ws0\">Interest-rate<span class=\"_ _2\"></span> sensitivity </div></div><div class=\"c w2 h0 gs60b\"><div class=\"t m0 x1 h18 y4c0 ff1 fs9 fc0 sc0 ls0 ws0\">The amounts draw<span class=\"_ _2\"></span>n under this<span class=\"_ _2\"></span> agree<span class=\"_ _2\"></span>ment can be varied<span class=\"_ _2\"></span>, depend<span class=\"_ _2\"></span>ing on the requ<span class=\"_ _2\"></span>irements of <span class=\"_ _2\"></span>the busine<span class=\"_ _2\"></span>ss. The floating-rate </div></div><div class=\"c w2 h0 gs60b\"><div class=\"t m0 x1 h18 y4c1 ff1 fs9 fc0 sc0 ls0 ws0\">borrowing<span class=\"_ _2\"></span>s are interest-bearing<span class=\"_ _2\"></span> borro<span class=\"_ _2\"></span>wings at rates based<span class=\"_ _2\"></span> on SONIA<span class=\"_ _2\"></span>, fixed for period<span class=\"_ _2\"></span>s of up to on<span class=\"_ _2\"></span>e mon<span class=\"_ _2\"></span>t<span class=\"_ _1\"></span>h. During the 52<span class=\"_ _2\"></span> weeks </div></div><div class=\"c w2 h0 gs60b\"><div class=\"t m0 x1 h18 y4c2 ff1 fs9 fc0 sc0 ls0 ws0\">ending 27 July 2025<span class=\"_ _2\"></span>, if the inter<span class=\"_ _2\"></span>est rates on UK-denom<span class=\"_ _2\"></span>inated borro<span class=\"_ _2\"></span>wings had be<span class=\"_ _2\"></span>en 1% h<span class=\"_ _2\"></span>igher, with all<span class=\"_ _2\"></span> other variable<span class=\"_ _2\"></span>s constant<span class=\"_ _2\"></span>, </div></div><div class=\"c w2 h0 gs60b\"><div class=\"t m0 x1 h18 y4c3 ff1 fs9 fc0 sc0 ls0 ws0\">the interest charge wo<span class=\"_ _2\"></span>uld have <span class=\"_ _2\"></span>increased by<span class=\"_ _2\"></span> \u00a32.9 million and the<span class=\"_ _2\"></span>refore<span class=\"_ _2\"></span> reduced the pr<span class=\"_ _2\"></span>e-tax profit for th<span class=\"_ _2\"></span>e year. Similarl<span class=\"_ _2\"></span>y, the </div></div><div class=\"c w2 h0 gs60b\"><div class=\"t m0 x1 h18 y4c4 ff1 fs9 fc0 sc0 ls0 ws0\">change in fair value<span class=\"_ _2\"></span> of interes<span class=\"_ _2\"></span>t-rate swaps wou<span class=\"_ _2\"></span>ld have in<span class=\"_ _2\"></span>creased by <span class=\"_ _2\"></span>\u00a312.7million (2024<span class=\"_ _2\"></span>: \u00a35.5 million) a<span class=\"_ _2\"></span>nd therefore in<span class=\"_ _2\"></span>creased the </div></div><div class=\"c w2 h0 gs60b\"><div class=\"t m0 x1 h18 y4c5 ff1 fs9 fc0 sc0 ls0 ws0\">post-separately<span class=\"_ _2\"></span> disclosed profi<span class=\"_ _2\"></span>t for the <span class=\"_ _2\"></span>year. This a<span class=\"_ _2\"></span>ssumes that no hedg<span class=\"_ _2\"></span>e accounting is<span class=\"_ _2\"></span> applied. The <span class=\"_ _2\"></span>movement in the <span class=\"_ _2\"></span>P&amp;L </div></div><div class=\"c w2 h0 gs60b\"><div class=\"t m0 x1 h18 y4c6 ff7 fs9 fc0 sc0 ls0 ws0\">arises from a cha<span class=\"_ _2\"></span>nge in the \u2018mar<span class=\"_ _2\"></span>k to marke<span class=\"_ _2\"></span>t\u2019 valuation of<span class=\"ff1\"> the intere<span class=\"_ _2\"></span>st-rate swap<span class=\"_ _2\"></span>s into whi<span class=\"_ _2\"></span>ch the compan<span class=\"_ _2\"></span>y has entered, calcula<span class=\"_ _2\"></span>ted </span></div></div><div class=\"c w2 h0 gs60b\"><div class=\"t m0 x1 h18 yad ff1 fs9 fc0 sc0 ls0 ws0\">by a 1% shift of<span class=\"_ _2\"></span> the marke<span class=\"_ _2\"></span>t yield curve. The<span class=\"_ _2\"></span> company no<span class=\"_ _2\"></span>tes that an<span class=\"_ _2\"></span> increase in bo<span class=\"_ _2\"></span>rrowings o<span class=\"_ _2\"></span>f 1% would<span class=\"_ _2\"></span> also increase in<span class=\"_ _2\"></span>terest </div></div><div class=\"c w2 h0 gs60b\"><div class=\"t m0 x1 h18 y2c ff1 fs9 fc0 sc0 ls0 ws0\">charges. The compa<span class=\"_ _2\"></span>ny consider<span class=\"_ _2\"></span>s that a 1<span class=\"_ _2\"></span>% movement in in<span class=\"_ _2\"></span>terest rat<span class=\"_ _2\"></span>es represents<span class=\"_ _2\"></span> a reasonable<span class=\"_ _2\"></span> sensitivit<span class=\"_ _2\"></span>y to potential<span class=\"_ _2\"></span> changes. </div></div><div class=\"c w2 h0 gs60b\"><div class=\"t m0 x1 h18 y4c7 ff1 fs9 fc0 sc0 ls0 ws0\">However, this<span class=\"_ _2\"></span> analysis is for i<span class=\"_ _2\"></span>llustra<span class=\"_ _2\"></span>tive purposes onl<span class=\"_ _2\"></span>y. </div></div><div class=\"c w2 h0 gs60b\"><div class=\"t m0 x1 h18 y4c8 ff1 fs9 fc0 sc0 ls0 ws0\">An analysis of the<span class=\"_ _2\"></span> interest-rate pr<span class=\"_ _2\"></span>ofile of <span class=\"_ _2\"></span>financial liabilitie<span class=\"_ _2\"></span>s is set ou<span class=\"_ _2\"></span>t below:  </div></div><div class=\"c w10f h16 gs60c\"><div class=\"t m0 x4b h10 y62 ff6 fs6 fc0 sc0 ls1d ws0\">27<span class=\"ls0\"> July </span></div></div><div class=\"c w110 h16 gs60d\"><div class=\"t m0 xb h15 y62 ff1 fs6 fc0 sc0 ls1d ws0\">28<span class=\"ls0\"> July </span></div></div><div class=\"c w10f hc1 gs60e\"><div class=\"t m0 x56 h10 y73e ff6 fs6 fc0 sc0 ls0 ws0\">2025 </div></div><div class=\"c w110 hc1 gs60f\"><div class=\"t m0 x32 h15 y73e ff1 fs6 fc0 sc0 ls0 ws0\">2024 </div></div><div class=\"c w10f h54 gs610\"><div class=\"t m0 x56 h10 y4a ff6 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c w110 h54 gs611\"><div class=\"t m0 x32 h15 y4a ff1 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c w111 h98 gs612\"><div class=\"t m0 x6 h17 y416 ff6 fs9 fc0 sc0 ls0 ws0\">Analysis of inte<span class=\"_ _2\"></span>rest-rate<span class=\"_ _2\"></span> profile of financ<span class=\"_ _2\"></span>ial liabilities </div></div><div class=\"c w10c h98 gs613\"><div class=\"t m0 x6 h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">Floating rate due a<span class=\"_ _2\"></span>fter one year<span class=\"_ _2\"></span> </div></div><div class=\"c w10f h98 gs614\"><div class=\"t m0 x4a h17 y416 ff6 fs9 fc0 sc0 ls0 ws0\">666,151 </div></div><div class=\"c w110 h98 gs615\"><div class=\"t m0 x35 h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">621,229 </div></div><div class=\"c w10f h94 gs616\"><div class=\"t m0 x4a h17 y416 ff6 fs9 fc0 sc0 ls0 ws0\">666,151 </div></div><div class=\"c w110 h94 gs617\"><div class=\"t m0 x35 h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">621,229 </div></div><div class=\"c w10c h98 gs618\"><div class=\"t m0 x6 h17 y416 ff6 fs9 fc0 sc0 ls0 ws0\">Private placeme<span class=\"_ _2\"></span>nt </div></div><div class=\"c w10c h98 gs619\"><div class=\"t m0 x6 h18 yac ff1 fs9 fc0 sc0 ls0 ws0\">Fixed rate due a<span class=\"_ _2\"></span>fter one year  </div></div><div class=\"c w10f h98 gs61a\"><div class=\"t m0 xb h17 yac ff6 fs9 fc0 sc0 ls0 ws0\">97,951 </div></div><div class=\"c w110 h98 gs61b\"><div class=\"t m0 x27 h18 yac ff1 fs9 fc0 sc0 ls0 ws0\">97,905 </div></div><div class=\"c w10f h98 gs61c\"><div class=\"t m0 xb h17 y416 ff6 fs9 fc0 sc0 ls0 ws0\">97,951 </div></div><div class=\"c w110 h98 gs61d\"><div class=\"t m0 x27 h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">97,905 </div></div><div class=\"c w10f h98 gs61e\"><div class=\"t m0 x4a h17 y416 ff6 fs9 fc0 sc0 ls0 ws0\">764,102 </div></div><div class=\"c w110 h98 gs61f\"><div class=\"t m0 x35 h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">719,134 </div></div><div class=\"c w2 h0 gs60b\"><div class=\"t m0 x1 h17 y748 ff6 fs9 fc0 sc0 ls0 ws0\">Hedging intere<span class=\"_ _2\"></span>st-rate swa<span class=\"_ _2\"></span>ps </div></div><div class=\"c w2 h0 gs60b\"><div class=\"t m0 x1 h18 y45b ff1 fs9 fc0 sc0 ls0 ws0\">The below table<span class=\"_ _2\"></span> outlines the <span class=\"_ _2\"></span>movements during <span class=\"_ _2\"></span>the year <span class=\"ls1f\">in</span> fair <span class=\"_ _2\"></span>value among the he<span class=\"_ _2\"></span>dging re<span class=\"_ _2\"></span>serve, comp<span class=\"_ _2\"></span>rehensive inco<span class=\"_ _2\"></span>me and </div></div><div class=\"c w2 h0 gs60b\"><div class=\"t m0 x1 h18 y749 ff1 fs9 fc0 sc0 ls0 ws0\">the income statemen<span class=\"_ _2\"></span>t. </div></div><div class=\"c w113 hf gs620\"><div class=\"t m0 x20 h10 y4a ff6 fs6 fc0 sc0 ls1d ws0\">27<span class=\"ls0\"> July </span></div></div><div class=\"c w114 hf gs621\"><div class=\"t m0 x57 h15 y4a ff1 fs6 fc0 sc0 ls0 ws0\">28 July </div></div><div class=\"c w113 hf gs622\"><div class=\"t m0 x18 h10 y4a ff6 fs6 fc0 sc0 ls0 ws0\">2025 </div></div><div class=\"c w114 hf gs623\"><div class=\"t m0 x1a h15 y4a ff1 fs6 fc0 sc0 ls0 ws0\">2024 </div></div><div class=\"c w112 h2e gs624\"><div class=\"t m0 x6 h17 y96 ff6 fs9 fc0 sc0 ls0 ws0\">Interest-rate<span class=\"_ _2\"></span> swaps </div></div><div class=\"c w113 h2e gs625\"><div class=\"t m0 x18 h10 y4a ff6 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c w114 h2e gs626\"><div class=\"t m0 x1a h15 y4a ff1 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c w112 h99 gs627\"><div class=\"t m0 x6 h18 yac ff1 fs9 fc0 sc0 ls0 ws0\">Carrying value<span class=\"_ _2\"></span> of derivative<span class=\"_ _2\"></span> financial ins<span class=\"_ _2\"></span>truments liabili<span class=\"_ _2\"></span>ty </div></div><div class=\"c w113 h99 gs628\"><div class=\"t m0 x52 h17 yac ff6 fs9 fc0 sc0 ls0 ws0\">(8,063) </div></div><div class=\"c w114 h99 gs629\"><div class=\"t m0 x12 h18 yac ff1 fs9 fc0 sc0 ls0 ws0\">(4,774) </div></div><div class=\"c w112 h94 gs62a\"><div class=\"t m0 x6 h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">Change in fair value<span class=\"_ _2\"></span> of continu<span class=\"_ _2\"></span>ing der<span class=\"_ _2\"></span>ivatives </div></div><div class=\"c w113 h94 gs62b\"><div class=\"t m0 x52 h17 y416 ff6 fs9 fc0 sc0 ls0 ws0\">(3,289) </div></div><div class=\"c w114 h94 gs62c\"><div class=\"t m0 x55 h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">4,774 </div></div><div class=\"c w112 h98 gs62d\"><div class=\"t m0 x6 h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">Change in fair value<span class=\"_ _2\"></span> of discon<span class=\"_ _2\"></span>tinued der<span class=\"_ _2\"></span>ivatives </div></div><div class=\"c w113 h98 gs62e\"><div class=\"t m0 x22 h17 y416 ff6 fs9 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w114 h98 gs62f\"><div class=\"t m0 x7b h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">11,866 </div></div><div class=\"c w112 h98 gs630\"><div class=\"t m0 x6 h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">Hedge gains recogni<span class=\"_ _2\"></span>sed in <span class=\"_ _2\"></span>comprehe<span class=\"_ _2\"></span>nsive income in<span class=\"_ _2\"></span> respect of con<span class=\"_ _2\"></span>tinuing hedg<span class=\"_ _2\"></span>es </div></div><div class=\"c w113 h98 gs631\"><div class=\"t m0 x22 h17 y416 ff6 fs9 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w114 h98 gs632\"><div class=\"t m0 x2e h18 y416 ff1 fs9 fc0 sc0 lsa ws0\">(38)<span class=\"ls0\"> </span></div></div><div class=\"c w112 h98 gs633\"><div class=\"t m0 x6 h18 yac ff1 fs9 fc0 sc0 ls0 ws0\">Losses recognised<span class=\"_ _2\"></span> in P&amp;L in re<span class=\"_ _2\"></span>spect of hedge<span class=\"_ _2\"></span>s held at fair <span class=\"_ _2\"></span>value thr<span class=\"_ _2\"></span>ough the profi<span class=\"_ _2\"></span>t or loss </div></div><div class=\"c w113 h98 gs634\"><div class=\"t m0 x31 h17 yac ff6 fs9 fc0 sc0 ls0 ws0\">3,290 </div></div><div class=\"c w114 h98 gs635\"><div class=\"t m0 x55 h18 yac ff1 fs9 fc0 sc0 ls0 ws0\">1,894 </div></div><div class=\"c w112 h94 gs636\"><div class=\"t m0 x6 h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">Transaction proceed<span class=\"_ _2\"></span>s received<span class=\"_ _2\"></span> in respec<span class=\"_ _2\"></span>t of terminated hed<span class=\"_ _2\"></span>ges (net<span class=\"_ _2\"></span> of termina<span class=\"_ _2\"></span>tion fees) </div></div><div class=\"c w113 h94 gs637\"><div class=\"t m0 x22 h17 y416 ff6 fs9 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w114 h94 gs638\"><div class=\"t m0 x7b h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">14,783 </div></div><div class=\"c w112 h98 gs639\"><div class=\"t m0 x6 h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">Amortisation to<span class=\"_ _2\"></span> P&amp;L of cash<span class=\"_ _2\"></span>flow hedg<span class=\"_ _2\"></span>e reserve relating <span class=\"_ _2\"></span>to discontinu<span class=\"_ _2\"></span>ed hedg<span class=\"_ _2\"></span>e relationship </div></div><div class=\"c w113 h98 gs63a\"><div class=\"t m0 x54 h17 y416 ff6 fs9 fc0 sc0 ls0 ws0\">(12,700) </div></div><div class=\"c w114 h98 gs63b\"><div class=\"t m0 x32 h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">(18,025) </div></div><div class=\"c w112 h98 gs63c\"><div class=\"t m0 x6 h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">Hedging reserve ba<span class=\"_ _2\"></span>lance in<span class=\"_ _2\"></span> respect of d<span class=\"_ _2\"></span>iscontinued<span class=\"_ _2\"></span> hedges </div></div><div class=\"c w113 h98 gs63d\"><div class=\"t m0 x52 h17 y416 ff6 fs9 fc0 sc0 ls0 ws0\">(1,094) </div></div><div class=\"c w114 h98 gs63e\"><div class=\"t m0 x32 h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">(13,794) </div></div><div class=\"c w112 h94 gs63f\"><div class=\"t m0 x6 h17 y416 ff6 fs9 fc0 sc0 ls0 ws0\">Hedging reserve<span class=\"_ _2\"></span> </div></div><div class=\"c w112 h98 gs640\"><div class=\"t m0 x6 h18 yac ff1 fs9 fc0 sc0 ls0 ws0\">Opening </div></div><div class=\"c w113 h98 gs641\"><div class=\"t m0 x54 h17 yac ff6 fs9 fc0 sc0 ls0 ws0\">(13,794) </div></div><div class=\"c w114 h98 gs642\"><div class=\"t m0 x32 h18 yac ff1 fs9 fc0 sc0 ls0 ws0\">(31,781) </div></div><div class=\"c w112 h94 gs643\"><div class=\"t m0 x6 h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">Hedging gains re<span class=\"_ _2\"></span>cognised in <span class=\"_ _2\"></span>compreh<span class=\"_ _2\"></span>ensive income </div></div><div class=\"c w113 h94 gs644\"><div class=\"t m0 x22 h17 y416 ff6 fs9 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w114 h94 gs645\"><div class=\"t m0 x2e h18 y416 ff1 fs9 fc0 sc0 lsa ws0\">(38)<span class=\"ls0\"> </span></div></div><div class=\"c w112 h98 gs646\"><div class=\"t m0 x6 h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">Amortisation to<span class=\"_ _2\"></span> P&amp;L of cash<span class=\"_ _2\"></span>flow hedg<span class=\"_ _2\"></span>e reserve relating <span class=\"_ _2\"></span>to discontinu<span class=\"_ _2\"></span>ed hedg<span class=\"_ _2\"></span>e relationships </div></div><div class=\"c w113 h98 gs647\"><div class=\"t m0 x20 h17 y416 ff6 fs9 fc0 sc0 ls0 ws0\">12,700 </div></div><div class=\"c w114 h98 gs648\"><div class=\"t m0 x7b h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">18,025 </div></div><div class=\"c w112 h98 gs649\"><div class=\"t m0 x6 h17 y416 ff6 fs9 fc0 sc0 ls0 ws0\">Closing </div></div><div class=\"c w113 h98 gs64a\"><div class=\"t m0 x52 h17 y416 ff6 fs9 fc0 sc0 ls0 ws0\">(1,094) </div></div><div class=\"c w114 h98 gs64b\"><div class=\"t m0 x32 h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">(13,794) </div></div><div class=\"c w2 h0 gs60b\"><div class=\"t m0 x1 h18 y753 ff1 fs9 fc0 sc0 ls0 ws0\">At the beginning<span class=\"_ _2\"></span> of the reporting<span class=\"_ _2\"></span> period, the co<span class=\"_ _2\"></span>mpany had two desig<span class=\"_ _2\"></span>nated hedg<span class=\"_ _2\"></span>e relationships<span class=\"_ _2\"></span>, each of<span class=\"_ _2\"></span> which held <span class=\"_ _2\"></span>several </div></div><div class=\"c w2 h0 gs60b\"><div class=\"t m0 x1 h18 y754 ff1 fs9 fc0 sc0 ls0 ws0\">interest-rate swap<span class=\"_ _2\"></span>s. Hedge re<span class=\"_ _2\"></span>lationships re<span class=\"_ _2\"></span>fer to intere<span class=\"_ _2\"></span>st<span class=\"_ _1\"></span>-rate<span class=\"_ _2\"></span> swaps e<span class=\"_ _2\"></span>ntered into at the<span class=\"_ _2\"></span> same time. No <span class=\"_ _2\"></span>hedge accoun<span class=\"_ _2\"></span>ting was </div></div><div class=\"c w2 h0 gs60b\"><div class=\"t m0 x1 h18 y755 ff1 fs9 fc0 sc0 ls0 ws0\">applied to the abo<span class=\"_ _2\"></span>ve intere<span class=\"_ _2\"></span>st-rate swaps. The<span class=\"_ _2\"></span> following change<span class=\"_ _2\"></span>s hav<span class=\"_ _2\"></span>e taken place<span class=\"_ _2\"></span> during the 52 weeks<span class=\"_ _2\"></span> ended 27 July<span class=\"_ _2\"></span> 2025: </div></div><div class=\"c w2 h0 gs60b\"><div class=\"t m0 x1 h18 y757 fff fs9 fc0 sc0 ls0 ws0\">\u2022<span class=\"ff1\"> <span class=\"_ _1b\"> </span>On 21 Januar<span class=\"_ _2\"></span>y 2025, two new<span class=\"_ _2\"></span> interest-rate swaps<span class=\"_ _2\"></span> were entered<span class=\"_ _2\"></span> into, with a<span class=\"_ _2\"></span> nominal va<span class=\"_ _2\"></span>lue of \u00a3200 million and<span class=\"_ _2\"></span> \u00a3500 million. </span></div></div><div class=\"c w2 h0 gs60b\"><div class=\"t m0 x92 h18 y758 ff1 fs9 fc0 sc0 ls0 ws0\">Management ele<span class=\"_ _2\"></span>cted not to appl<span class=\"_ _2\"></span>y he<span class=\"_ _2\"></span>dge accounting <span class=\"_ _2\"></span>to the hedge<span class=\"_ _2\"></span> relationship<span class=\"_ _2\"></span>s from incept<span class=\"_ _2\"></span>ion, as the<span class=\"_ _2\"></span>y did not meet<span class=\"_ _2\"></span> the </div></div><div class=\"c w2 h0 gs60b\"><div class=\"t m0 x92 h18 y759 ff7 fs9 fc0 sc0 ls0 ws0\">company\u2019s risk<span class=\"_ _2\"></span> strategy. <span class=\"ff1\"> </span></div></div><div class=\"c w2 h0 gs60b\"><div class=\"t m0 x1 h18 y75a fff fs9 fc0 sc0 ls0 ws0\">\u2022<span class=\"ff1\"> <span class=\"_ _1b\"> </span>On 6 January 2025<span class=\"_ _2\"></span>, one inter<span class=\"_ _2\"></span>est rate swap<span class=\"_ _2\"></span> with a nomina<span class=\"_ _2\"></span>l value of<span class=\"_ _2\"></span> \u00a3200 million<span class=\"_ _2\"></span> matured. </span></div></div><div class=\"c w2 h0 gs60b\"><div class=\"t m0 x1 h18 y44 ff1 fs9 fc0 sc0 ls0 ws0\">The liability of \u00a38.1<span class=\"_ _2\"></span> million (28 <span class=\"_ _2\"></span>July 2024: \u00a34.8 mi<span class=\"_ _2\"></span>llion) compri<span class=\"_ _2\"></span>ses of thre<span class=\"_ _2\"></span>e active interest-rate <span class=\"_ _2\"></span>swaps for wh<span class=\"_ _2\"></span>ich hedge accoun<span class=\"_ _2\"></span>ting </div></div><div class=\"c w2 h0 gs60b\"><div class=\"t m0 x1 h18 y75c ff1 fs9 fc0 sc0 ls0 ws0\">does not apply. The<span class=\"_ _2\"></span> hedge reser<span class=\"_ _2\"></span>ve of \u00a31.1 million<span class=\"_ _2\"></span> is made<span class=\"_ _2\"></span> up of fair <span class=\"_ _2\"></span>value relating to<span class=\"_ _2\"></span> hedges wh<span class=\"_ _2\"></span>ich have pre<span class=\"_ _2\"></span>viously been </div></div><div class=\"c w2 h0 gs60b\"><div class=\"t m0 x1 h18 y75d ff1 fs9 fc0 sc0 ls0 ws0\">derecognised/dis<span class=\"_ _2\"></span>continued (28 <span class=\"_ _2\"></span>July 2024: \u00a313<span class=\"_ _2\"></span>.8 milli<span class=\"ls2\">on).</span> </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-401": {
   "value": "<div class=\"c w2 h0 gs607\"><div class=\"t m0 x1 h17 y104 ff6 fs9 fc0 sc0 ls0 ws0\">Capital risk manage<span class=\"_ _2\"></span>ment </div></div><div class=\"c w2 h0 gs607\"><div class=\"t m0 x1 h18 y71a ff7 fs9 fc0 sc0 ls0 ws0\">The company\u2019s <span class=\"_ _2\"></span>capital stru<span class=\"_ _2\"></span>cture compr<span class=\"_ _2\"></span>ises shareho<span class=\"_ _2\"></span>lders\u2019 equity an<span class=\"_ _2\"></span>d loans<span class=\"_ _2\"></span>. The objecti<span class=\"_ _2\"></span>ve of capital ma<span class=\"_ _2\"></span>nagement i<span class=\"_ _2\"></span>s to ensure </div></div><div class=\"c w2 h0 gs607\"><div class=\"t m0 x1 h18 y5a7 ff1 fs9 fc0 sc0 ls0 ws0\">that the compan<span class=\"_ _2\"></span>y is able to<span class=\"_ _2\"></span> continu<span class=\"_ _2\"></span>e as a going concer<span class=\"_ _2\"></span>n and pr<span class=\"_ _2\"></span>ovide shareho<span class=\"_ _2\"></span>lders with re<span class=\"_ _2\"></span>turns on their<span class=\"_ _2\"></span> investment<span class=\"_ _2\"></span>, while </div></div><div class=\"c w2 h0 gs607\"><div class=\"t m0 x1 h18 y14f ff1 fs9 fc0 sc0 ls0 ws0\">managing ris<span class=\"ls11\">k.<span class=\"_ _2\"></span><span class=\"ls0\"> </span></span></div></div><div class=\"c w2 h0 gs607\"><div class=\"t m0 x1 h18 y71b ff1 fs9 fc0 sc0 ls0 ws0\">The company do<span class=\"_ _2\"></span>es not ha<span class=\"_ _2\"></span>ve a specific<span class=\"_ _2\"></span> measure for man<span class=\"_ _2\"></span>aging capital<span class=\"_ _2\"></span> structure; in<span class=\"_ _2\"></span>stead, the co<span class=\"_ _2\"></span>mpany pl<span class=\"_ _2\"></span>ans its capital<span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs607\"><div class=\"t m0 x1 h18 y428 ff1 fs9 fc0 sc0 ls0 ws0\">requirements and<span class=\"_ _2\"></span> manages its<span class=\"_ _2\"></span> loans, dividend<span class=\"_ _2\"></span>s and<span class=\"_ _2\"></span> share buy-backs accord<span class=\"_ _2\"></span>ingly. The <span class=\"_ _2\"></span>company mea<span class=\"_ _2\"></span>sures loans us<span class=\"_ _2\"></span>ing a ratio o<span class=\"_ _2\"></span>f </div></div><div class=\"c w2 h0 gs607\"><div class=\"t m0 x1 h18 y71c ff1 fs9 fc0 sc0 ls0 ws0\">net debt to EBITD<span class=\"_ _2\"></span>A.  </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-402": {
   "value": "<div class=\"c w2 h0 gs609\"><div class=\"t m0 x1 h17 y42a ff6 fs9 fc0 sc0 ls0 ws0\">Liquidity rate risk<span class=\"_ _2\"></span> manageme<span class=\"_ _2\"></span>nt </div></div><div class=\"c w2 h0 gs609\"><div class=\"t m0 x1 h18 y71e ff1 fs9 fc0 sc0 ls0 ws0\">Outlined in note <span class=\"ls2\">19</span> ar<span class=\"_ _2\"></span>e the facilitie<span class=\"_ _2\"></span>s entered into <span class=\"_ _2\"></span>to meet the <span class=\"_ _2\"></span>short and long-term liquidit<span class=\"_ _2\"></span>y needs o<span class=\"_ _2\"></span>f the busines<span class=\"_ _2\"></span>s. The objec<span class=\"_ _2\"></span>tive is </div></div><div class=\"c w2 h0 gs609\"><div class=\"t m0 x1 h18 y71f ff1 fs9 fc0 sc0 ls0 ws0\">to ensure that the<span class=\"_ _2\"></span> company<span class=\"_ _2\"></span> has sufficient<span class=\"_ _2\"></span> financial re<span class=\"_ _2\"></span>sources to <span class=\"_ _2\"></span>meet working <span class=\"_ _2\"></span>capital require<span class=\"_ _2\"></span>ments as w<span class=\"_ _2\"></span>ell as funds for<span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs609\"><div class=\"t m0 x1 h18 y720 ff1 fs9 fc0 sc0 ls0 ws0\">reinvestment and de<span class=\"_ _2\"></span>ve<span class=\"ff7\">lopment. <span class=\"_ _2\"></span>The compan<span class=\"_ _2\"></span>y\u2019s borrow<span class=\"_ _2\"></span>ings depend <span class=\"_ _2\"></span>on the meeting o<span class=\"_ _2\"></span>f financial covena<span class=\"_ _2\"></span>nts, whi<span class=\"_ _2\"></span>ch if breached<span class=\"_ _2\"></span>, </span></div></div><div class=\"c w2 h0 gs609\"><div class=\"t m0 x1 h18 y721 ff1 fs9 fc0 sc0 ls0 ws0\">could result in <span class=\"_ _2\"></span>funding being wi<span class=\"_ _2\"></span>thdra<span class=\"_ _2\"></span>wn. </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-21": {
   "value": "22<span class=\"ls0\">. Leases<span class=\"_ _1\"></span> </span>The following amou<span class=\"_ _2\"></span>nts, relating<span class=\"_ _2\"></span> to lease <span class=\"_ _2\"></span>cashflows, were de<span class=\"_ _2\"></span>bited/ (cre<span class=\"_ _2\"></span>dited) to the income<span class=\"_ _2\"></span> statement<span class=\"_ _2\"></span> during the period. 27 July 28 July 2025 2024 \u00a3000 \u00a3000 Cash outflows re<span class=\"_ _2\"></span>lating to capi<span class=\"_ _2\"></span>talised<span class=\"_ _2\"></span> leases 54,940 54,921 Expense relating<span class=\"_ _2\"></span> to short-term lea<span class=\"_ _2\"></span>ses 446<span class=\"ls0\"> </span>593<span class=\"ls0\"> </span>Expense relating<span class=\"_ _2\"></span> to variable<span class=\"_ _2\"></span> element of con<span class=\"_ _2\"></span>cessions 17,579 16,905 Total rent cash <span class=\"_ _2\"></span>outflows for <span class=\"_ _2\"></span>period 72,965 72,419 Cash inflows re<span class=\"_ _2\"></span>lating to capital<span class=\"_ _2\"></span>ised lease<span class=\"_ _2\"></span>s (1,372) (1,243) Income relating<span class=\"_ _2\"></span> to lessor site<span class=\"_ _2\"></span>s (2,746) (2,711) Total rent cash <span class=\"_ _2\"></span>Inflows for<span class=\"_ _2\"></span> period (4,118) (3,954) The balance sheet<span class=\"_ _2\"></span> shows the <span class=\"_ _2\"></span>following<span class=\"_ _2\"></span> amounts relating<span class=\"_ _2\"></span> to leases<span class=\"_ _2\"></span>. These have be<span class=\"_ _2\"></span>en reconciled<span class=\"_ _2\"></span> in sectio<span class=\"_ _2\"></span>ns (a) to (d) be<span class=\"_ _2\"></span>low:<span class=\"_ _1\"></span> 27 July 28 July 2025 2024 \u00a3000 \u00a3000 1<span class=\"_ _42\"> </span>Right-<span class=\"ls25\">of</span>-use ass<span class=\"_ _2\"></span>et <span class=\"lsa\">(a)</span> 36<span class=\"ls0\">3,562 </span>373,338 Non-curren<span class=\"_ _2\"></span>t lease asset 8,799<span class=\"ff6 ls0\"> </span>8,860 Current lease a<span class=\"_ _2\"></span>ssets 1,6<span class=\"ls2\">67</span><span class=\"ff6\"> </span>1,358 2<span class=\"_ _42\"> </span>Total lease asse<span class=\"_ _2\"></span>ts (b) (d) 10,466 10,218 Current lease liab<span class=\"_ _2\"></span>ility (52,042)<span class=\"ff6\"> </span>(49,582) Non-curren<span class=\"_ _2\"></span>t lease liability (35<span class=\"ls0\">5,161)<span class=\"ff6\"> </span></span>(368,660) 1<span class=\"_ _42\"> </span>Total lease liabi<span class=\"_ _2\"></span>lity (c) (d) (407,203) (418,242) 1<span class=\"_ _42\"> </span>Right-<span class=\"ls2\">of</span>-use assets an<span class=\"_ _2\"></span>d lease lia<span class=\"_ _2\"></span>bilities rela<span class=\"_ _2\"></span>te to leasehold<span class=\"_ _2\"></span> proper<span class=\"_ _2\"></span>ties occupied<span class=\"_ _2\"></span> by J D We<span class=\"_ _2\"></span>therspoon. 2<span class=\"_ _42\"> </span>Lease assets rela<span class=\"_ _2\"></span>te to leaseh<span class=\"_ _2\"></span>old prop<span class=\"_ _2\"></span>erties sublet by J D We<span class=\"_ _2\"></span>thersp<span class=\"_ _2\"></span>oon.  22<span class=\"ls0\">. Leases (continu<span class=\"_ _1\"></span>ed) </span>(a)<span class=\"ls0\"> <span class=\"_ _1c\"> </span>Right-<span class=\"ls25\">of</span>-use ass<span class=\"_ _2\"></span>ets </span>Set out below are<span class=\"_ _2\"></span> the carrying<span class=\"_ _2\"></span> amoun<span class=\"_ _2\"></span>ts of right-<span class=\"ls2\">of</span>-use assets re<span class=\"_ _2\"></span>cognised and<span class=\"_ _2\"></span> the move<span class=\"_ _2\"></span>ments during <span class=\"_ _2\"></span>the period<span class=\"_ _2\"></span>: \u00a3000 Net book amou<span class=\"_ _2\"></span>nt as at 28 July<span class=\"_ _2\"></span> 202<span class=\"_ _2\"></span>4 373,338 Additions 22,200 Disposals due<span class=\"_ _2\"></span> to new sublea<span class=\"_ _2\"></span>ses (1,276) Remeasurement<span class=\"_ _2\"></span> 16,741 Freehold reversion<span class=\"_ _2\"></span>s transferre<span class=\"_ _2\"></span>d to proper<span class=\"_ _2\"></span>ty, plant and equ<span class=\"_ _2\"></span>ipment (8,829) Disposals and<span class=\"_ _2\"></span> derecogni<span class=\"_ _2\"></span>sed leases \u2013<span class=\"ff1\"> </span>Impact of lease<span class=\"_ _2\"></span> adjustments<span class=\"_ _2\"></span> 28,836 Amortisation a<span class=\"_ _2\"></span>nd impairment<span class=\"_ _2\"></span> Provided during <span class=\"_ _2\"></span>the period (39,939) Exchange differe<span class=\"_ _2\"></span>nces 21<span class=\"ls0\"> </span>Impairment loss (415)<span class=\"ls0\"> </span>Reversal of impa<span class=\"_ _2\"></span>irment losse<span class=\"_ _2\"></span>s 1,721 Amortisation a<span class=\"_ _2\"></span>nd impairment<span class=\"_ _2\"></span> (38,612) Net book amou<span class=\"_ _2\"></span>nt at 27 July<span class=\"_ _2\"></span> 2025 36<span class=\"ls0\">3,562 </span>During the period, add<span class=\"_ _2\"></span>itions relate<span class=\"_ _2\"></span>d to <span class=\"ls2\">11</span> <span class=\"ls2\">new</span> signed lease <span class=\"_ _2\"></span>contracts and<span class=\"_ _2\"></span> <span class=\"ls2\">one</span> new signed sublea<span class=\"_ _2\"></span>se con<span class=\"_ _2\"></span>tract<span class=\"ls1c\">. <span class=\"ls2\">16</span></span> leases were<span class=\"_ _2\"></span> remeasured as a re<span class=\"_ _2\"></span>sult of chan<span class=\"_ _2\"></span>ges in the<span class=\"_ _2\"></span> agreed pa<span class=\"_ _2\"></span>yments under<span class=\"_ _2\"></span> the lease contra<span class=\"_ _2\"></span>cts and<span class=\"_ _2\"></span> changes in t<span class=\"_ _2\"></span>he lease term<span class=\"_ _2\"></span>s. Exchange differe<span class=\"_ _2\"></span>nces oc<span class=\"_ _2\"></span>cur as a result<span class=\"_ _2\"></span> of translating <span class=\"_ _2\"></span>the capitalised<span class=\"_ _2\"></span> leases<span class=\"_ _2\"></span> in the Republi<span class=\"_ _2\"></span>c of Ireland. Eight freehold reversion<span class=\"_ _2\"></span>s took place in the<span class=\"_ _2\"></span> year, there we<span class=\"_ _2\"></span>re no dispo<span class=\"_ _2\"></span>sals or derecog<span class=\"_ _2\"></span>nised lea<span class=\"_ _2\"></span>ses. In the year ended 27 <span class=\"_ _2\"></span>July 2025<span class=\"_ _2\"></span>, lease additions<span class=\"_ _2\"></span> totalled \u00a322<span class=\"ls0\">,200,000 and depr<span class=\"_ _2\"></span>eciation \u00a339<span class=\"_ _2\"></span>,939,000. </span>(b) <span class=\"_ _f\"> </span>Sublet pro<span class=\"_ _2\"></span>perties \u00a3000 Lease asset as<span class=\"_ _2\"></span> at commence<span class=\"_ _2\"></span>ment of per<span class=\"_ _2\"></span>iod 10,218 Additions 1,399 Remeasurement<span class=\"_ _2\"></span>s of leases (8<span class=\"ls0\">8) </span>Interest due in per<span class=\"_ _2\"></span>iod 3<span class=\"ls2\">07</span> Total cash inflow for<span class=\"_ _2\"></span> leases in pe<span class=\"_ _2\"></span>riod (1,<span class=\"ls2\">37<span class=\"ls0\">0) </span></span>At<span class=\"ls0\"> 27 July 2025 </span>10,466 The incremental bor<span class=\"_ _2\"></span>rowing rate<span class=\"_ _2\"></span> applie<span class=\"_ _2\"></span>d to lease liabili<span class=\"_ _2\"></span>ties and a<span class=\"_ _2\"></span>ssets was 1.94 <span class=\"ff7\">\u2013</span> 5.75% <span class=\"ff7\">depending<span class=\"_ _2\"></span> on the<span class=\"_ _2\"></span> lease\u2019s length.<span class=\"ff1\"> </span></span>Set out below are<span class=\"_ _2\"></span> the carrying<span class=\"_ _2\"></span> amoun<span class=\"_ _2\"></span>ts of the lease a<span class=\"_ _2\"></span>ssets recogni<span class=\"_ _2\"></span>sed and the <span class=\"_ _2\"></span>movement<span class=\"_ _2\"></span> during the per<span class=\"_ _2\"></span>iod. The compan<span class=\"_ _2\"></span>y sublets several<span class=\"_ _2\"></span> of its lease<span class=\"_ _2\"></span>s, with le<span class=\"_ _2\"></span>ase assets being<span class=\"_ _2\"></span> the capitali<span class=\"_ _2\"></span>sed future<span class=\"_ _2\"></span> rent receivable<span class=\"_ _2\"></span> from sub<span class=\"_ _2\"></span>let sites<span class=\"_ _1\"></span><span class=\"ls1c\">. </span> 22<span class=\"ls0\">. Leases (continu<span class=\"_ _1\"></span>ed) </span>(c)<span class=\"ls0\"> <span class=\"_ _1c\"> </span>Lease liability<span class=\"_ _2\"></span> </span>Set out below are<span class=\"_ _2\"></span> the carrying<span class=\"_ _2\"></span> amoun<span class=\"_ _2\"></span>ts of lease liabili<span class=\"_ _2\"></span>ties and the m<span class=\"_ _2\"></span>ovements during<span class=\"_ _2\"></span> the period<span class=\"_ _2\"></span>: 27<span class=\"ls0\"> July </span>28 July 2025 2024 \u00a3000 \u00a3000 Lease liability as<span class=\"_ _2\"></span> at comme<span class=\"_ _2\"></span>ncement of peri<span class=\"_ _2\"></span>od (418,242) (443,280) Additions (22,016) (8,617) Freehold reversion<span class=\"_ _2\"></span>s transferre<span class=\"_ _2\"></span>d to proper<span class=\"_ _2\"></span>ty, plant and equ<span class=\"_ _2\"></span>ipment 9,732 14,179 Remeasurement<span class=\"_ _2\"></span>s of leases (16,123) (22,458) Disposals and der<span class=\"_ _2\"></span>ecognised lea<span class=\"_ _2\"></span>ses - 2,081 Exchange differe<span class=\"_ _2\"></span>nces 75<span class=\"ls0\"> </span>(330)<span class=\"ls0\"> </span>Lease liabilities<span class=\"_ _2\"></span> before payment<span class=\"_ _2\"></span>s (446,574) (458,425) Interest payable<span class=\"_ _2\"></span> in period: Interest expense<span class=\"_ _2\"></span> in period (di<span class=\"_ _2\"></span>scounting elemen<span class=\"_ _2\"></span>t) (15,567) (14,738) Total cash outfl<span class=\"_ _2\"></span>ow for leases <span class=\"_ _2\"></span>in period:<span class=\"_ _2\"></span> Lease payment<span class=\"_ _2\"></span> commitmen<span class=\"_ _2\"></span>ts for period 54,938 54,921 Net principal pay<span class=\"_ _2\"></span>ments 39,371 40,183 Lease liability as<span class=\"_ _2\"></span> at closing<span class=\"_ _2\"></span> of pe<span class=\"_ _2\"></span>riod (407,203) (418,242) Future rent paymen<span class=\"_ _2\"></span>ts could <span class=\"_ _2\"></span>change as a re<span class=\"_ _2\"></span>sult of open-market rent<span class=\"_ _2\"></span> reviews or<span class=\"_ _2\"></span> options being<span class=\"_ _2\"></span> exerci<span class=\"_ _2\"></span>sed to terminate a<span class=\"_ _2\"></span> lease early. Any chan<span class=\"_ _2\"></span>ges in the min<span class=\"_ _2\"></span>imum unavoidab<span class=\"_ _2\"></span>le lea<span class=\"_ _2\"></span>se payments wi<span class=\"_ _2\"></span>ll be include<span class=\"_ _2\"></span>d as a re<span class=\"_ _2\"></span>measuremen<span class=\"_ _2\"></span>t of the lease liabil<span class=\"_ _2\"></span>ity. <span class=\"_ _1\"></span>The accounting poli<span class=\"_ _2\"></span>cies (<span class=\"ls2\">page 45</span>) further de<span class=\"_ _2\"></span>scribe the polic<span class=\"_ _2\"></span>y in relation to<span class=\"_ _2\"></span> the terminat<span class=\"_ _2\"></span>ion of leases<span class=\"_ _2\"></span>. (d) <span class=\"_ _f\"> </span>Lease matur<span class=\"_ _2\"></span>ity profile<span class=\"_ _2\"></span> Set out below are<span class=\"_ _2\"></span> the remainin<span class=\"_ _2\"></span>g matur<span class=\"_ _2\"></span>ities (period betwe<span class=\"_ _2\"></span>en the balan<span class=\"_ _2\"></span>ce sheet da<span class=\"_ _2\"></span>te and the end<span class=\"_ _2\"></span> of the l<span class=\"_ _2\"></span>ease) of the lea<span class=\"_ _2\"></span>se liabilities and lease<span class=\"_ _2\"></span> assets, whi<span class=\"_ _2\"></span>ch are<span class=\"_ _2\"></span> undiscounted:  Lease liabilities<span class=\"_ _2\"></span> Lease assets<span class=\"_ _2\"></span> 27 July 28 July 27 July 28 July 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>\u00a3000<span class=\"ls0\"> </span>\u00a3000<span class=\"ls0\"> </span>\u00a3000<span class=\"ls0\"> </span>\u00a3000<span class=\"ls0\"> </span>Within one year <span class=\"_ _2\"></span> 52,042 49,582 (1,667) (1,358) Between one and <span class=\"_ _2\"></span>five years 163,954 171,644 (5,599) (5,130) After five years<span class=\"_ _2\"></span>  335,449 335,859 (4,477) (5,270) Lease commitmen<span class=\"_ _2\"></span>ts payable<span class=\"_ _2\"></span>/receivable 551,445 557,085 (11,743) (11,758) Discounting (144,242) (138,843) 1,277 1,540 Lease liability/lea<span class=\"_ _2\"></span>se asset 407,203 418,242 (10,466) (10,218) ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-421": {
   "value": "<div class=\"c w2 h0 gs64d\"><div class=\"t m0 x1 h18 y76c ff1 fs9 fc0 sc0 ls0 ws0\">The balance sheet<span class=\"_ _2\"></span> shows the <span class=\"_ _2\"></span>following<span class=\"_ _2\"></span> amounts relating<span class=\"_ _2\"></span> to leases<span class=\"_ _2\"></span>. These have be<span class=\"_ _2\"></span>en reconciled<span class=\"_ _2\"></span> in sectio<span class=\"_ _2\"></span>ns (a) to (d) be<span class=\"_ _2\"></span>low:<span class=\"_ _1\"></span> </div></div><div class=\"c w116 h57 gs64e\"><div class=\"t m0 x53 h10 y39e ff6 fs6 fc0 sc0 ls0 ws0\">27 July </div></div><div class=\"c w117 h57 gs64f\"><div class=\"t m0 x89 h15 y39e ff1 fs6 fc0 sc0 ls0 ws0\">28 July </div></div><div class=\"c w116 h57 gs650\"><div class=\"t m0 x84 h10 y62 ff6 fs6 fc0 sc0 ls0 ws0\">2025 </div></div><div class=\"c w117 h57 gs651\"><div class=\"t m0 x84 h15 y62 ff1 fs6 fc0 sc0 ls0 ws0\">2024 </div></div><div class=\"c w116 h64 gs652\"><div class=\"t m0 x84 h10 ya6 ff6 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c w117 h64 gs653\"><div class=\"t m0 x84 h15 ya6 ff1 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c w87 h57 gs654\"><div class=\"t m0 x7d h2c y74 ff6 fsc fc0 sc0 ls0 ws0\">1<span class=\"_ _42\"> </span></div></div><div class=\"c w87 h57 gs654\"><div class=\"t m0 x6 h17 y5e ff6 fs9 fc0 sc0 ls0 ws0\">Right-<span class=\"ls25\">of</span>-use ass<span class=\"_ _2\"></span>et</div></div><div class=\"c w87 h57 gs654\"><div class=\"t m0 x24 h17 y5e ff6 fs9 fc0 sc0 ls0 ws0\"> <span class=\"lsa\">(a)</span> </div></div><div class=\"c w116 h57 gs655\"><div class=\"t m0 x31 h17 y5e ff6 fs9 fc0 sc0 ls2 ws0\">36<span class=\"ls0\">3,562 </span></div></div><div class=\"c w117 h57 gs656\"><div class=\"t m0 x31 h18 y5e ff1 fs9 fc0 sc0 ls0 ws0\">373,338 </div></div><div class=\"c w2 h0 gs658\"><div class=\"t m0 x1 h17 y28 ff6 fs9 fc0 sc0 lsa ws0\">(a)<span class=\"ls0\"> <span class=\"_ _1c\"> </span>Right-<span class=\"ls25\">of</span>-use ass<span class=\"_ _2\"></span>ets </span></div></div><div class=\"c w2 h0 gs658\"><div class=\"t m0 x1 h18 y4c1 ff1 fs9 fc0 sc0 ls0 ws0\">Set out below are<span class=\"_ _2\"></span> the carrying<span class=\"_ _2\"></span> amoun<span class=\"_ _2\"></span>ts of right-<span class=\"ls2\">of</span>-use assets re<span class=\"_ _2\"></span>cognised and<span class=\"_ _2\"></span> the move<span class=\"_ _2\"></span>ments during <span class=\"_ _2\"></span>the period<span class=\"_ _2\"></span>: </div></div><div class=\"c w11a h88 gs659\"><div class=\"t m0 x101 h10 y3b5 ff6 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c w118 h64 gs65a\"><div class=\"t m0 x0 h17 y39e ff6 fs9 fc0 sc0 ls0 ws0\">Net book amou<span class=\"_ _2\"></span>nt as at 28 July<span class=\"_ _2\"></span> 202<span class=\"_ _2\"></span>4 </div></div><div class=\"c w11a h64 gs65b\"><div class=\"t m0 xa6 h17 y39e ff6 fs9 fc0 sc0 ls0 ws0\">373,338 </div></div><div class=\"c w118 h64 gs65c\"><div class=\"t m0 x0 h18 y39e ff1 fs9 fc0 sc0 ls0 ws0\">Additions </div></div><div class=\"c w11a h64 gs65d\"><div class=\"t m0 x103 h18 y39e ff1 fs9 fc0 sc0 ls0 ws0\">22,200 </div></div><div class=\"c w118 h62 gs65e\"><div class=\"t m0 x0 h18 y39e ff1 fs9 fc0 sc0 ls0 ws0\">Disposals due<span class=\"_ _2\"></span> to new sublea<span class=\"_ _2\"></span>ses </div></div><div class=\"c w11a h62 gs65f\"><div class=\"t m0 x24 h18 y39e ff1 fs9 fc0 sc0 ls0 ws0\">(1,276) </div></div><div class=\"c w118 h64 gs660\"><div class=\"t m0 x0 h18 y39e ff1 fs9 fc0 sc0 ls0 ws0\">Remeasurement<span class=\"_ _2\"></span> </div></div><div class=\"c w11a h64 gs661\"><div class=\"t m0 x103 h18 y39e ff1 fs9 fc0 sc0 ls0 ws0\">16,741 </div></div><div class=\"c w11b h62 gs662\"><div class=\"t m0 x0 h18 y39e ff1 fs9 fc0 sc0 ls0 ws0\">Freehold reversion<span class=\"_ _2\"></span>s transferre<span class=\"_ _2\"></span>d to proper<span class=\"_ _2\"></span>ty, plant and equ<span class=\"_ _2\"></span>ipment </div></div><div class=\"c w11a h62 gs663\"><div class=\"t m0 x24 h18 y39e ff1 fs9 fc0 sc0 ls0 ws0\">(8,829) </div></div><div class=\"c w118 h88 gs664\"><div class=\"t m0 x0 h18 y32b ff1 fs9 fc0 sc0 ls0 ws0\">Disposals and<span class=\"_ _2\"></span> derecogni<span class=\"_ _2\"></span>sed leases </div></div><div class=\"c w11a h88 gs665\"><div class=\"t m0 x104 h18 y32b ff7 fs9 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span></div></div><div class=\"c w118 hc4 gs666\"><div class=\"t m0 x0 h17 ya6 ff6 fs9 fc0 sc0 ls0 ws0\">Impact of lease<span class=\"_ _2\"></span> adjustments<span class=\"_ _2\"></span> </div></div><div class=\"c w11a hc4 gs667\"><div class=\"t m0 x103 h17 ya6 ff6 fs9 fc0 sc0 ls0 ws0\">28,836 </div></div><div class=\"c w118 h64 gs668\"><div class=\"t m0 x0 h17 y62 ff6 fs9 fc0 sc0 ls0 ws0\">Amortisation a<span class=\"_ _2\"></span>nd impairment<span class=\"_ _2\"></span> </div></div><div class=\"c w118 h62 gs669\"><div class=\"t m0 x0 h18 y39e ff1 fs9 fc0 sc0 ls0 ws0\">Provided during <span class=\"_ _2\"></span>the period </div></div><div class=\"c w11a h62 gs66a\"><div class=\"t m0 x58 h18 y39e ff1 fs9 fc0 sc0 ls0 ws0\">(39,939) </div></div><div class=\"c w118 h64 gs66b\"><div class=\"t m0 x0 h18 y62 ff1 fs9 fc0 sc0 ls0 ws0\">Exchange differe<span class=\"_ _2\"></span>nces </div></div><div class=\"c w11a h64 gs66c\"><div class=\"t m0 x33 h18 y62 ff1 fs9 fc0 sc0 ls2 ws0\">21<span class=\"ls0\"> </span></div></div><div class=\"c w118 h62 gs66d\"><div class=\"t m0 x0 h18 y39e ff1 fs9 fc0 sc0 ls0 ws0\">Impairment loss </div></div><div class=\"c w11a h62 gs66e\"><div class=\"t m0 xc2 h18 y39e ff1 fs9 fc0 sc0 lsa ws0\">(415)<span class=\"ls0\"> </span></div></div><div class=\"c w118 h88 gs66f\"><div class=\"t m0 x0 h18 y32b ff1 fs9 fc0 sc0 ls0 ws0\">Reversal of impa<span class=\"_ _2\"></span>irment losse<span class=\"_ _2\"></span>s </div></div><div class=\"c w11a h88 gs670\"><div class=\"t m0 x3c h18 y32b ff1 fs9 fc0 sc0 ls0 ws0\">1,721 </div></div><div class=\"c w118 h1f gs671\"><div class=\"t m0 x0 h17 y32b ff6 fs9 fc0 sc0 ls0 ws0\">Amortisation a<span class=\"_ _2\"></span>nd impairment<span class=\"_ _2\"></span> </div></div><div class=\"c w11a h1f gs672\"><div class=\"t m0 x58 h17 y32b ff6 fs9 fc0 sc0 ls0 ws0\">(38,612) </div></div><div class=\"c w118 h1f gs673\"><div class=\"t m0 x0 h17 y32b ff6 fs9 fc0 sc0 ls0 ws0\">Net book amou<span class=\"_ _2\"></span>nt at 27 July<span class=\"_ _2\"></span> 2025 </div></div><div class=\"c w11a h1f gs674\"><div class=\"t m0 xa6 h17 y32b ff6 fs9 fc0 sc0 ls2 ws0\">36<span class=\"ls0\">3,562 </span></div></div><div class=\"c w2 h0 gs658\"><div class=\"t m0 x1 h18 y10b ff1 fs9 fc0 sc0 ls0 ws0\">During the period, add<span class=\"_ _2\"></span>itions relate<span class=\"_ _2\"></span>d to <span class=\"ls2\">11</span> <span class=\"ls2\">new</span> signed lease <span class=\"_ _2\"></span>contracts and<span class=\"_ _2\"></span> <span class=\"ls2\">one</span> new signed sublea<span class=\"_ _2\"></span>se con<span class=\"_ _2\"></span>tract<span class=\"ls1c\">. <span class=\"ls2\">16</span></span> leases were<span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs658\"><div class=\"t m0 x1 h18 y787 ff1 fs9 fc0 sc0 ls0 ws0\">remeasured as a re<span class=\"_ _2\"></span>sult of chan<span class=\"_ _2\"></span>ges in the<span class=\"_ _2\"></span> agreed pa<span class=\"_ _2\"></span>yments under<span class=\"_ _2\"></span> the lease contra<span class=\"_ _2\"></span>cts and<span class=\"_ _2\"></span> changes in t<span class=\"_ _2\"></span>he lease term<span class=\"_ _2\"></span>s. </div></div><div class=\"c w2 h0 gs658\"><div class=\"t m0 x1 h18 y788 ff1 fs9 fc0 sc0 ls0 ws0\">Exchange differe<span class=\"_ _2\"></span>nces oc<span class=\"_ _2\"></span>cur as a result<span class=\"_ _2\"></span> of translating <span class=\"_ _2\"></span>the capitalised<span class=\"_ _2\"></span> leases<span class=\"_ _2\"></span> in the Republi<span class=\"_ _2\"></span>c of Ireland. Eight freehold reversion<span class=\"_ _2\"></span>s </div></div><div class=\"c w2 h0 gs658\"><div class=\"t m0 x1 h18 y789 ff1 fs9 fc0 sc0 ls0 ws0\">took place in the<span class=\"_ _2\"></span> year, there we<span class=\"_ _2\"></span>re no dispo<span class=\"_ _2\"></span>sals or derecog<span class=\"_ _2\"></span>nised lea<span class=\"_ _2\"></span>ses. In the year ended 27 <span class=\"_ _2\"></span>July 2025<span class=\"_ _2\"></span>, lease additions<span class=\"_ _2\"></span> totalled </div></div><div class=\"c w2 h0 gs658\"><div class=\"t m0 x1 h18 y4b4 ff1 fs9 fc0 sc0 ls2 ws0\">\u00a322<span class=\"ls0\">,200,000 and depr<span class=\"_ _2\"></span>eciation \u00a339<span class=\"_ _2\"></span>,939,000. </span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-403": {
   "value": "<div class=\"c w2 h0 gs676\"><div class=\"t m0 x1 h8e y497 ff6 fs13 fc0 sc0 ls0 ws0\">23. Capital commit<span class=\"_ _1\"></span>ments </div></div><div class=\"c w2 h0 gs676\"><div class=\"t m0 x1 h18 y7b6 ff1 fs9 fc0 sc0 ls0 ws0\">At 27 July 2025, <span class=\"_ _2\"></span>the compan<span class=\"_ _2\"></span>y had \u00a30.1 million <span class=\"lsa\">(202</span>4<span class=\"ls1c\">: \u00a3<span class=\"_ _2\"></span><span class=\"ls0\">2.8 million)<span class=\"_ _2\"></span> of capi<span class=\"_ _2\"></span>tal commitment<span class=\"_ _2\"></span>s, relating<span class=\"_ _2\"></span> to the purchase<span class=\"_ _2\"></span> of <span class=\"ls2\">one</span> site </span></span></div></div><div class=\"c w2 h0 gs676\"><div class=\"t m0 x1 h18 y316 ff1 fs9 fc0 sc0 lsa ws0\">(202<span class=\"ls0\">4<span class=\"ls1c\">: </span>two), for whi<span class=\"_ _2\"></span>ch no provi<span class=\"_ _2\"></span>sion had bee<span class=\"_ _2\"></span>n made in re<span class=\"_ _2\"></span>spect of prop<span class=\"_ _2\"></span>erty, plant and eq<span class=\"_ _2\"></span>uipment. </span></div></div><div class=\"c w2 h0 gs676\"><div class=\"t m0 x1 h18 y7b8 ff1 fs9 fc0 sc0 ls0 ws0\">The company ha<span class=\"_ _2\"></span>d some othe<span class=\"_ _2\"></span>r sites in the<span class=\"_ _2\"></span> property p<span class=\"_ _2\"></span>ipeline; howe<span class=\"_ _2\"></span>ver, any legal<span class=\"_ _2\"></span> commitment<span class=\"_ _2\"></span> is continge<span class=\"_ _2\"></span>nt on planning<span class=\"_ _2\"></span> and </div></div><div class=\"c w2 h0 gs676\"><div class=\"t m0 x1 h18 y3d4 ff1 fs9 fc0 sc0 ls0 ws0\">licensing. There<span class=\"_ _2\"></span>fore, there are<span class=\"_ _2\"></span> no commitmen<span class=\"_ _2\"></span>ts at the balan<span class=\"_ _2\"></span>ce shee<span class=\"_ _2\"></span>t date.<span class=\"_ _42\"> </span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-22": {
   "value": "23. Capital commit<span class=\"_ _1\"></span>ments At 27 July 2025, <span class=\"_ _2\"></span>the compan<span class=\"_ _2\"></span>y had \u00a30.1 million <span class=\"lsa\">(202</span>4<span class=\"ls1c\">: \u00a3<span class=\"_ _2\"></span><span class=\"ls0\">2.8 million)<span class=\"_ _2\"></span> of capi<span class=\"_ _2\"></span>tal commitment<span class=\"_ _2\"></span>s, relating<span class=\"_ _2\"></span> to the purchase<span class=\"_ _2\"></span> of <span class=\"ls2\">one</span> site </span></span>(202<span class=\"ls0\">4<span class=\"ls1c\">: </span>two), for whi<span class=\"_ _2\"></span>ch no provi<span class=\"_ _2\"></span>sion had bee<span class=\"_ _2\"></span>n made in re<span class=\"_ _2\"></span>spect of prop<span class=\"_ _2\"></span>erty, plant and eq<span class=\"_ _2\"></span>uipment. </span>The company ha<span class=\"_ _2\"></span>d some othe<span class=\"_ _2\"></span>r sites in the<span class=\"_ _2\"></span> property p<span class=\"_ _2\"></span>ipeline; howe<span class=\"_ _2\"></span>ver, any legal<span class=\"_ _2\"></span> commitment<span class=\"_ _2\"></span> is continge<span class=\"_ _2\"></span>nt on planning<span class=\"_ _2\"></span> and licensing. There<span class=\"_ _2\"></span>fore, there are<span class=\"_ _2\"></span> no commitmen<span class=\"_ _2\"></span>ts at the balan<span class=\"_ _2\"></span>ce shee<span class=\"_ _2\"></span>t date.<span class=\"_ _42\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-23": {
   "value": "24. Related party di<span class=\"_ _1\"></span>sclosures J D Wetherspoon <span class=\"_ _2\"></span>is the ow<span class=\"_ _2\"></span>ner of the<span class=\"_ _2\"></span> share capital of<span class=\"_ _2\"></span> the following <span class=\"_ _2\"></span>companies: Country of incor<span class=\"_ _2\"></span>poration  Ownership Status Company na<span class=\"_ _2\"></span>me  J D Wetherspoon (<span class=\"_ _2\"></span>Scot) Li<span class=\"_ _2\"></span>mited  Scotland  Wholly owned Dormant J D Wetherspoon <span class=\"_ _2\"></span>Property Ho<span class=\"_ _2\"></span>ldings Limited<span class=\"_ _2\"></span>  England  Wholly owned Dormant Moon and Spoon<span class=\"_ _2\"></span> Limited  England  Wholly owned Dormant Moon and Stars<span class=\"_ _2\"></span> Limited  England  Wholly owned Dormant Moon on the Hill<span class=\"_ _2\"></span> Limited  England  Wholly owned Dormant Moorsom &amp; Co Lim<span class=\"_ _2\"></span>ited  England  Wholly owned Dormant Sylvan Moon Li<span class=\"_ _2\"></span>mited  England  Wholly owned Dormant Checkline House (H<span class=\"_ _2\"></span>ead Lea<span class=\"_ _2\"></span>se) Limited Wales Wholly owned Dormant All of these co<span class=\"_ _2\"></span>mpanies are dor<span class=\"_ _2\"></span>mant and <span class=\"_ _2\"></span>contain no asse<span class=\"_ _2\"></span>ts or liabiliti<span class=\"_ _2\"></span>es and are, there<span class=\"_ _2\"></span>fore, immateria<span class=\"_ _2\"></span>l. As a resu<span class=\"_ _2\"></span>lt, consolida<span class=\"_ _2\"></span>ted accounts have<span class=\"_ _2\"></span> not been produ<span class=\"_ _2\"></span>ced. The <span class=\"_ _2\"></span>company ha<span class=\"_ _2\"></span>s an oversea<span class=\"_ _2\"></span>s branch in the<span class=\"_ _2\"></span> Republic o<span class=\"_ _2\"></span>f Ireland. With the except<span class=\"_ _2\"></span>ion of J D We<span class=\"_ _2\"></span>therspoo<span class=\"_ _2\"></span>n (Scot) Limited, whose re<span class=\"_ _2\"></span>gist<span class=\"ls2\">er</span>ed office i<span class=\"_ _2\"></span>s stated below<span class=\"_ _2\"></span>, the registered<span class=\"_ _2\"></span> office o<span class=\"_ _2\"></span>f all of the above companies<span class=\"_ _2\"></span> is the same a<span class=\"_ _2\"></span>s that for <span class=\"_ _2\"></span>J D Wether<span class=\"_ _2\"></span>spoon plc, as<span class=\"_ _2\"></span> disclosed on<span class=\"_ _2\"></span> t<span class=\"_ _1\"></span>he final<span class=\"_ _2\"></span> page of the<span class=\"_ _2\"></span>se accounts<span class=\"_ _2\"></span>,  J D Wetherspoon (<span class=\"_ _2\"></span>Scot) Li<span class=\"_ _2\"></span>mited Brunton Miller,<span class=\"_ _2\"></span>  22 Herbert Stree<span class=\"_ _2\"></span>t  Glasgow  Scotland G20 6NB As required by<span class=\"_ _2\"></span> IAS 24, the follow<span class=\"_ _2\"></span>ing informa<span class=\"_ _2\"></span>tion is dis<span class=\"_ _2\"></span>closed about<span class=\"_ _2\"></span> key managemen<span class=\"_ _2\"></span>t compensat<span class=\"_ _2\"></span>ion. Key management c<span class=\"_ _2\"></span>ompensat<span class=\"_ _2\"></span>ion 2025 2024 \u00a3000 \u00a3000 Short-term emplo<span class=\"_ _2\"></span>yee benefits<span class=\"_ _2\"></span>  3,530 3,580<span class=\"ls0\"> </span>Post-employment<span class=\"_ _2\"></span> pension ben<span class=\"_ _2\"></span>efits  793<span class=\"ls0\"> </span>347<span class=\"ls0\"> </span>1<span class=\"_ _42\"> </span>Share-based pay<span class=\"_ _2\"></span>ment<span class=\"_ _42\"> </span>386<span class=\"ls0\"> </span>725<span class=\"ls0\"> </span>4,709 4,652 1<span class=\"_ _42\"> </span>Restated, see page 72 Key management<span class=\"_ _2\"></span> comprises<span class=\"_ _2\"></span> the executive dire<span class=\"_ _2\"></span>ctors, non-execut<span class=\"_ _2\"></span>ive dire<span class=\"_ _2\"></span>ctors and mana<span class=\"_ _2\"></span>gement board,<span class=\"_ _2\"></span> as detailed on page <span class=\"ls2\">64</span>.<span class=\"_ _2\"></span> For additional infor<span class=\"_ _2\"></span>mation about<span class=\"_ _2\"></span> directors\u2019<span class=\"_ _2\"></span> emolument<span class=\"_ _2\"></span>s, please refer <span class=\"_ _2\"></span>to the direc<span class=\"_ _2\"></span>tors<span class=\"_ _1\"></span>\u2019 remun<span class=\"_ _2\"></span>eration repo<span class=\"_ _2\"></span>rt <span class=\"ff1 ls2\">on <span class=\"ls0\">pages </span>67</span>\u2013<span class=\"ff1\"> <span class=\"ls2\">74</span>. </span>Directors\u2019 interes<span class=\"_ _2\"></span>ts in empl<span class=\"_ _2\"></span>oyee share plans<span class=\"_ _2\"></span><span class=\"ff6\"> </span>Details of the shar<span class=\"_ _2\"></span>es held b<span class=\"_ _2\"></span>y executive member<span class=\"_ _2\"></span>s of the bo<span class=\"_ _2\"></span>ard of dire<span class=\"_ _2\"></span>ctors\u2019 are in<span class=\"_ _2\"></span>cluded in the<span class=\"_ _2\"></span> remuner<span class=\"_ _2\"></span>ation report on<span class=\"_ _2\"></span> page <span class=\"_ _1\"></span><span class=\"ff1 ls2\">73<span class=\"ls0\"> </span></span>which forms par<span class=\"_ _2\"></span>t of these finan<span class=\"_ _2\"></span>cial statemen<span class=\"_ _2\"></span>ts. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-406": {
   "value": "<div class=\"c w2 h0 gs678\"><div class=\"t m0 x1 h18 y50c ff1 fs9 fc0 sc0 ls0 ws0\">J D Wetherspoon <span class=\"_ _2\"></span>is the ow<span class=\"_ _2\"></span>ner of the<span class=\"_ _2\"></span> share capital of<span class=\"_ _2\"></span> the following <span class=\"_ _2\"></span>companies: </div></div><div class=\"c w12c h8c gs679\"><div class=\"t m0 x0 h17 y50 ff6 fs9 fc0 sc0 ls0 ws0\">Country of incor<span class=\"_ _2\"></span>poration  </div></div><div class=\"c w12d h8c gs67a\"><div class=\"t m0 x0 h17 y50 ff6 fs9 fc0 sc0 ls0 ws0\">Ownership </div></div><div class=\"c w12e h8c gs67b\"><div class=\"t m0 x0 h17 y50 ff6 fs9 fc0 sc0 ls0 ws0\">Status </div></div><div class=\"t m0 h17 ff6 fs9 fc0 sc0 ls0 ws0 gs67c\">Company na<span class=\"_ _2\"></span>me  </div><div class=\"c w12b h95 gs67d\"><div class=\"t m0 x0 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">J D Wetherspoon (<span class=\"_ _2\"></span>Scot) Li<span class=\"_ _2\"></span>mited  </div></div><div class=\"c w12f h95 gs67e\"><div class=\"t m0 x0 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">Scotland  </div></div><div class=\"c w12d h95 gs67f\"><div class=\"t m0 x0 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">Wholly owned </div></div><div class=\"c w12e h95 gs680\"><div class=\"t m0 x0 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">Dormant </div></div><div class=\"c w12b h83 gs681\"><div class=\"t m0 x0 h18 yb2 ff1 fs9 fc0 sc0 ls0 ws0\">J D Wetherspoon <span class=\"_ _2\"></span>Property Ho<span class=\"_ _2\"></span>ldings Limited<span class=\"_ _2\"></span>  </div></div><div class=\"c w12f h83 gs682\"><div class=\"t m0 x0 h18 yb2 ff1 fs9 fc0 sc0 ls0 ws0\">England  </div></div><div class=\"c w12d h83 gs683\"><div class=\"t m0 x0 h18 yb2 ff1 fs9 fc0 sc0 ls0 ws0\">Wholly owned </div></div><div class=\"c w12e h83 gs684\"><div class=\"t m0 x0 h18 yb2 ff1 fs9 fc0 sc0 ls0 ws0\">Dormant </div></div><div class=\"c w12b h83 gs685\"><div class=\"t m0 x0 h18 yb2 ff1 fs9 fc0 sc0 ls0 ws0\">Moon and Spoon<span class=\"_ _2\"></span> Limited  </div></div><div class=\"c w12f h83 gs686\"><div class=\"t m0 x0 h18 yb2 ff1 fs9 fc0 sc0 ls0 ws0\">England  </div></div><div class=\"c w12d h83 gs687\"><div class=\"t m0 x0 h18 yb2 ff1 fs9 fc0 sc0 ls0 ws0\">Wholly owned </div></div><div class=\"c w12e h83 gs688\"><div class=\"t m0 x0 h18 yb2 ff1 fs9 fc0 sc0 ls0 ws0\">Dormant </div></div><div class=\"c w12b h83 gs689\"><div class=\"t m0 x0 h18 y415 ff1 fs9 fc0 sc0 ls0 ws0\">Moon and Stars<span class=\"_ _2\"></span> Limited  </div></div><div class=\"c w12f h83 gs68a\"><div class=\"t m0 x0 h18 y415 ff1 fs9 fc0 sc0 ls0 ws0\">England  </div></div><div class=\"c w12d h83 gs68b\"><div class=\"t m0 x0 h18 y415 ff1 fs9 fc0 sc0 ls0 ws0\">Wholly owned </div></div><div class=\"c w12e h83 gs68c\"><div class=\"t m0 x0 h18 y415 ff1 fs9 fc0 sc0 ls0 ws0\">Dormant </div></div><div class=\"c w12b h95 gs68d\"><div class=\"t m0 x0 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">Moon on the Hill<span class=\"_ _2\"></span> Limited  </div></div><div class=\"c w12f h95 gs68e\"><div class=\"t m0 x0 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">England  </div></div><div class=\"c w12d h95 gs68f\"><div class=\"t m0 x0 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">Wholly owned </div></div><div class=\"c w12e h95 gs690\"><div class=\"t m0 x0 h18 y292 ff1 fs9 fc0 sc0 ls0 ws0\">Dormant </div></div><div class=\"c w12b h83 gs691\"><div class=\"t m0 x0 h18 yb2 ff1 fs9 fc0 sc0 ls0 ws0\">Moorsom &amp; Co Lim<span class=\"_ _2\"></span>ited  </div></div><div class=\"c w12f h83 gs692\"><div class=\"t m0 x0 h18 yb2 ff1 fs9 fc0 sc0 ls0 ws0\">England  </div></div><div class=\"c w12d h83 gs693\"><div class=\"t m0 x0 h18 yb2 ff1 fs9 fc0 sc0 ls0 ws0\">Wholly owned </div></div><div class=\"c w12e h83 gs694\"><div class=\"t m0 x0 h18 yb2 ff1 fs9 fc0 sc0 ls0 ws0\">Dormant </div></div><div class=\"c w12b h83 gs695\"><div class=\"t m0 x0 h18 yb2 ff1 fs9 fc0 sc0 ls0 ws0\">Sylvan Moon Li<span class=\"_ _2\"></span>mited  </div></div><div class=\"c w12f h83 gs696\"><div class=\"t m0 x0 h18 yb2 ff1 fs9 fc0 sc0 ls0 ws0\">England  </div></div><div class=\"c w12d h83 gs697\"><div class=\"t m0 x0 h18 yb2 ff1 fs9 fc0 sc0 ls0 ws0\">Wholly owned </div></div><div class=\"c w12e h83 gs698\"><div class=\"t m0 x0 h18 yb2 ff1 fs9 fc0 sc0 ls0 ws0\">Dormant </div></div><div class=\"c w12b h83 gs699\"><div class=\"t m0 x0 h18 y415 ff1 fs9 fc0 sc0 ls0 ws0\">Checkline House (H<span class=\"_ _2\"></span>ead Lea<span class=\"_ _2\"></span>se) Limited </div></div><div class=\"c w12f h83 gs69a\"><div class=\"t m0 x0 h18 y415 ff1 fs9 fc0 sc0 ls0 ws0\">Wales </div></div><div class=\"c w12d h83 gs69b\"><div class=\"t m0 x0 h18 y415 ff1 fs9 fc0 sc0 ls0 ws0\">Wholly owned </div></div><div class=\"c w12e h83 gs69c\"><div class=\"t m0 x0 h18 y415 ff1 fs9 fc0 sc0 ls0 ws0\">Dormant </div></div><div class=\"c w2 h0 gs678\"><div class=\"t m0 x1 h18 y7c4 ff1 fs9 fc0 sc0 ls0 ws0\">All of these co<span class=\"_ _2\"></span>mpanies are dor<span class=\"_ _2\"></span>mant and <span class=\"_ _2\"></span>contain no asse<span class=\"_ _2\"></span>ts or liabiliti<span class=\"_ _2\"></span>es and are, there<span class=\"_ _2\"></span>fore, immateria<span class=\"_ _2\"></span>l. As a resu<span class=\"_ _2\"></span>lt, consolida<span class=\"_ _2\"></span>ted </div></div><div class=\"c w2 h0 gs678\"><div class=\"t m0 x1 h18 y7c5 ff1 fs9 fc0 sc0 ls0 ws0\">accounts have<span class=\"_ _2\"></span> not been produ<span class=\"_ _2\"></span>ced. The <span class=\"_ _2\"></span>company ha<span class=\"_ _2\"></span>s an oversea<span class=\"_ _2\"></span>s branch in the<span class=\"_ _2\"></span> Republic o<span class=\"_ _2\"></span>f Ireland. </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-422": {
   "value": "J D Wetherspoon <span class=\"_ _2\"></span>is the ow<span class=\"_ _2\"></span>ner of the<span class=\"_ _2\"></span> share capital of<span class=\"_ _2\"></span> the following <span class=\"_ _2\"></span>companies: Country of incor<span class=\"_ _2\"></span>poration  Ownership Status Company na<span class=\"_ _2\"></span>me  J D Wetherspoon (<span class=\"_ _2\"></span>Scot) Li<span class=\"_ _2\"></span>mited  Scotland  Wholly owned Dormant J D Wetherspoon <span class=\"_ _2\"></span>Property Ho<span class=\"_ _2\"></span>ldings Limited<span class=\"_ _2\"></span>  England  Wholly owned Dormant Moon and Spoon<span class=\"_ _2\"></span> Limited  England  Wholly owned Dormant Moon and Stars<span class=\"_ _2\"></span> Limited  England  Wholly owned Dormant Moon on the Hill<span class=\"_ _2\"></span> Limited  England  Wholly owned Dormant Moorsom &amp; Co Lim<span class=\"_ _2\"></span>ited  England  Wholly owned Dormant Sylvan Moon Li<span class=\"_ _2\"></span>mited  England  Wholly owned Dormant Checkline House (H<span class=\"_ _2\"></span>ead Lea<span class=\"_ _2\"></span>se) Limited Wales Wholly owned Dormant ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-404": {
   "value": "<div class=\"c w2 h0 gs69e\"><div class=\"t m0 x1 h18 y7cb ff1 fs9 fc0 sc0 ls0 ws0\">As required by<span class=\"_ _2\"></span> IAS 24, the follow<span class=\"_ _2\"></span>ing informa<span class=\"_ _2\"></span>tion is dis<span class=\"_ _2\"></span>closed about<span class=\"_ _2\"></span> key managemen<span class=\"_ _2\"></span>t compensat<span class=\"_ _2\"></span>ion. </div></div><div class=\"c w131 h23 gs69f\"><div class=\"t m0 x6 h17 y96 ff6 fs9 fc0 sc0 ls0 ws0\">Key management c<span class=\"_ _2\"></span>ompensat<span class=\"_ _2\"></span>ion </div></div><div class=\"c w132 h23 gs6a0\"><div class=\"t m0 x2b h10 ya9 ff6 fs6 fc0 sc0 ls0 ws0\">2025 </div></div><div class=\"c w135 h23 gs6a1\"><div class=\"t m0 x2b h15 ya9 ff1 fs6 fc0 sc0 ls0 ws0\">2024 </div></div><div class=\"c w135 h16 gs6a2\"><div class=\"t m0 x2b h15 y62 ff1 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c w132 h16 gs6a3\"><div class=\"t m0 x2b h10 y62 ff6 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c w136 h94 gs6a4\"><div class=\"t m0 x6 h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">Short-term emplo<span class=\"_ _2\"></span>yee benefits<span class=\"_ _2\"></span>  </div></div><div class=\"c w132 h94 gs6a5\"><div class=\"t m0 x50 h17 y416 ff6 fs9 fc0 sc0 ls0 ws0\">3,530 </div></div><div class=\"c w135 h94 gs6a6\"><div class=\"t m0 x50 h18 y416 ff1 fs9 fc0 sc0 ls2 ws0\">3,580<span class=\"ls0\"> </span></div></div><div class=\"c w131 h23 gs6a7\"><div class=\"t m0 x6 h18 y423 ff1 fs9 fc0 sc0 ls0 ws0\">Post-employment<span class=\"_ _2\"></span> pension ben<span class=\"_ _2\"></span>efits  </div></div><div class=\"c w132 h23 gs6a8\"><div class=\"t m0 x12 h17 y423 ff6 fs9 fc0 sc0 ls2 ws0\">793<span class=\"ls0\"> </span></div></div><div class=\"c w135 h23 gs6a9\"><div class=\"t m0 x12 h18 y423 ff1 fs9 fc0 sc0 ls2 ws0\">347<span class=\"ls0\"> </span></div></div><div class=\"c w136 h94 gs6aa\"><div class=\"t m0 xc2 h38 y205 ff1 fsc fc0 sc0 ls0 ws0\">1<span class=\"_ _42\"> </span></div></div><div class=\"c w136 h94 gs6aa\"><div class=\"t m0 x6 h18 y416 ff1 fs9 fc0 sc0 ls0 ws0\">Share-based pay<span class=\"_ _2\"></span>ment<span class=\"_ _42\"> </span></div></div><div class=\"c w132 h94 gs6ab\"><div class=\"t m0 x12 h17 y416 ff6 fs9 fc0 sc0 ls2 ws0\">386<span class=\"ls0\"> </span></div></div><div class=\"c w135 h94 gs6ac\"><div class=\"t m0 x12 h18 y416 ff1 fs9 fc0 sc0 ls2 ws0\">725<span class=\"ls0\"> </span></div></div><div class=\"c w132 h9f gs6ad\"><div class=\"t m0 x50 h17 y68f ff6 fs9 fc0 sc0 ls0 ws0\">4,709 </div></div><div class=\"c w135 h9f gs6ae\"><div class=\"t m0 x50 h18 y68f ff1 fs9 fc0 sc0 ls0 ws0\">4,652 </div></div><div class=\"c w2 h0 gs69e\"><div class=\"t m0 x1 h55 y569 ff1 fs12 fc0 sc0 ls0 ws0\">1<span class=\"_ _42\"> </span></div></div><div class=\"c w2 h0 gs69e\"><div class=\"t m0 x58 h3a y7d1 ff1 fs11 fc0 sc0 ls0 ws0\">Restated, see page 72 </div></div><div class=\"c w2 h0 gs69e\"><div class=\"t m0 x1 h18 y42d ff1 fs9 fc0 sc0 ls0 ws0\">Key management<span class=\"_ _2\"></span> comprises<span class=\"_ _2\"></span> the executive dire<span class=\"_ _2\"></span>ctors, non-execut<span class=\"_ _2\"></span>ive dire<span class=\"_ _2\"></span>ctors and mana<span class=\"_ _2\"></span>gement board,<span class=\"_ _2\"></span> as detailed on page <span class=\"ls2\">64</span>.<span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs69e\"><div class=\"t m0 x1 h18 y7d4 ff7 fs9 fc0 sc0 ls0 ws0\">For additional infor<span class=\"_ _2\"></span>mation about<span class=\"_ _2\"></span> directors\u2019<span class=\"_ _2\"></span> emolument<span class=\"_ _2\"></span>s, please refer <span class=\"_ _2\"></span>to the direc<span class=\"_ _2\"></span>tors<span class=\"_ _1\"></span>\u2019 remun<span class=\"_ _2\"></span>eration repo<span class=\"_ _2\"></span>rt <span class=\"ff1 ls2\">on <span class=\"ls0\">pages </span>67</span>\u2013<span class=\"ff1\"> <span class=\"ls2\">74</span>. </span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-429": {
   "value": "As required by<span class=\"_ _2\"></span> IAS 24, the follow<span class=\"_ _2\"></span>ing informa<span class=\"_ _2\"></span>tion is dis<span class=\"_ _2\"></span>closed about<span class=\"_ _2\"></span> key managemen<span class=\"_ _2\"></span>t compensat<span class=\"_ _2\"></span>ion. Key management c<span class=\"_ _2\"></span>ompensat<span class=\"_ _2\"></span>ion 2025 2024 \u00a3000 \u00a3000 Short-term emplo<span class=\"_ _2\"></span>yee benefits<span class=\"_ _2\"></span>  3,530 3,580<span class=\"ls0\"> </span>Post-employment<span class=\"_ _2\"></span> pension ben<span class=\"_ _2\"></span>efits  793<span class=\"ls0\"> </span>347<span class=\"ls0\"> </span>1<span class=\"_ _42\"> </span>Share-based pay<span class=\"_ _2\"></span>ment<span class=\"_ _42\"> </span>386<span class=\"ls0\"> </span>725<span class=\"ls0\"> </span>4,709 4,652 1<span class=\"_ _42\"> </span>Restated, see page 72 Key management<span class=\"_ _2\"></span> comprises<span class=\"_ _2\"></span> the executive dire<span class=\"_ _2\"></span>ctors, non-execut<span class=\"_ _2\"></span>ive dire<span class=\"_ _2\"></span>ctors and mana<span class=\"_ _2\"></span>gement board,<span class=\"_ _2\"></span> as detailed on page <span class=\"ls2\">64</span>.<span class=\"_ _2\"></span> For additional infor<span class=\"_ _2\"></span>mation about<span class=\"_ _2\"></span> directors\u2019<span class=\"_ _2\"></span> emolument<span class=\"_ _2\"></span>s, please refer <span class=\"_ _2\"></span>to the direc<span class=\"_ _2\"></span>tors<span class=\"_ _1\"></span>\u2019 remun<span class=\"_ _2\"></span>eration repo<span class=\"_ _2\"></span>rt <span class=\"ff1 ls2\">on <span class=\"ls0\">pages </span>67</span>\u2013<span class=\"ff1\"> <span class=\"ls2\">74</span>. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-405": {
   "value": "<div class=\"c w2 h0 gs6b0\"><div class=\"t m0 x1 h8e y7d9 ff6 fs13 fc0 sc0 ls0 ws0\">25. Share capital<span class=\"_ _1\"></span> </div></div><div class=\"c w139 hc7 gs6b1\"><div class=\"t m0 xb h10 y4a ff6 fs6 fc0 sc0 ls0 ws0\">Number of<span class=\"_ _1\"></span> </div></div><div class=\"c w13a hc7 gs6b2\"><div class=\"t m0 x57 h10 y4a ff6 fs6 fc0 sc0 ls0 ws0\">Share </div></div><div class=\"c w139 hc8 gs6b3\"><div class=\"t m0 x7b h10 y4a ff6 fs6 fc0 sc0 ls0 ws0\">shares </div></div><div class=\"c w13a hc8 gs6b4\"><div class=\"t m0 x7b h10 y4a ff6 fs6 fc0 sc0 ls0 ws0\">capital </div></div><div class=\"c w139 hb1 gs6b5\"><div class=\"t m0 x54 h10 yac ff6 fs6 fc0 sc0 ls0 ws0\">000s </div></div><div class=\"c w13a hb1 gs6b6\"><div class=\"t m0 x54 h10 yac ff6 fs6 fc0 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c w138 h16 gs6b7\"><div class=\"t m0 x6 h18 y3a6 ff1 fs9 fc0 sc0 ls0 ws0\">Balance at 28 Ju<span class=\"_ _2\"></span>ly 2024 (audited)<span class=\"_ _2\"></span> </div></div><div class=\"c w139 h16 gs6b8\"><div class=\"t m0 x2a h18 y3a6 ff1 fs9 fc0 sc0 ls0 ws0\">123,622 </div></div><div class=\"c w13a h16 gs6b9\"><div class=\"t m0 x57 h18 y3a6 ff1 fs9 fc0 sc0 ls0 ws0\">2,472 </div></div><div class=\"c w138 h62 gs6ba\"><div class=\"t m0 x6 h18 y39e ff1 fs9 fc0 sc0 ls0 ws0\">Repurchase of <span class=\"_ _2\"></span>shares </div></div><div class=\"c w139 h62 gs6bb\"><div class=\"t m0 x50 h18 y39e ff1 fs9 fc0 sc0 ls0 ws0\">(10,579) </div></div><div class=\"c w13a h62 gs6bc\"><div class=\"t m0 x17 h18 y39e ff1 fs9 fc0 sc0 lsa ws0\">(212)<span class=\"ls0\"> </span></div></div><div class=\"c w138 h63 gs6bd\"><div class=\"t m0 x6 h17 y7df ff6 fs9 fc0 sc0 ls0 ws0\">Balance at 27 Ju<span class=\"_ _2\"></span>ly 2025 (audited<span class=\"_ _2\"></span>) </div></div><div class=\"c w139 h63 gs6be\"><div class=\"t m0 x2a h17 y7df ff6 fs9 fc0 sc0 ls0 ws0\">113,043 </div></div><div class=\"c w13a h63 gs6bf\"><div class=\"t m0 x57 h17 y7df ff6 fs9 fc0 sc0 ls0 ws0\">2,260 </div></div><div class=\"c w2 h0 gs6b0\"><div class=\"t m0 x1 h18 y7e1 ff1 fs9 fc0 sc0 ls0 ws0\">The total authori<span class=\"_ _2\"></span>sed number<span class=\"_ _2\"></span> of 2p or<span class=\"_ _2\"></span>dinary shares is 500,000<span class=\"_ _2\"></span>,000 (202<span class=\"_ _2\"></span>4: 500,000,000). Al<span class=\"_ _2\"></span>l issued shar<span class=\"_ _2\"></span>es are full<span class=\"_ _2\"></span>y paid.  </div></div><div class=\"c w2 h0 gs6b0\"><div class=\"t m0 x1 h18 y1d3 ff1 fs9 fc0 sc0 ls0 ws0\">During the year<span class=\"_ _2\"></span>, the company<span class=\"_ _2\"></span> purchased and cancel<span class=\"_ _2\"></span>led 10,579,000<span class=\"_ _2\"></span> shares. </div></div><div class=\"c w2 h0 gs6b0\"><div class=\"t m0 x1 h18 y7e4 ff1 fs9 fc0 sc0 ls0 ws0\">While the memoran<span class=\"_ _2\"></span>dum and ar<span class=\"_ _2\"></span>ticles of a<span class=\"_ _2\"></span>ssociation allow <span class=\"_ _2\"></span>for preferre<span class=\"_ _2\"></span>d, deferred<span class=\"_ _2\"></span> or special right<span class=\"_ _2\"></span>s to attach <span class=\"_ _2\"></span>to ordinary<span class=\"_ _2\"></span> shares<span class=\"_ _1\"></span>, no </div></div><div class=\"c w2 h0 gs6b0\"><div class=\"t m0 x1 h18 y6a3 ff1 fs9 fc0 sc0 ls0 ws0\">shares carried <span class=\"_ _2\"></span>such right<span class=\"_ _2\"></span>s at the ba<span class=\"_ _2\"></span>lance sheet da<span class=\"_ _2\"></span>te. </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-24": {
   "value": "25. Share capital<span class=\"_ _1\"></span> Number of<span class=\"_ _1\"></span> Share shares capital 000s \u00a3000 Balance at 28 Ju<span class=\"_ _2\"></span>ly 2024 (audited)<span class=\"_ _2\"></span> 123,622 2,472 Repurchase of <span class=\"_ _2\"></span>shares (10,579) (212)<span class=\"ls0\"> </span>Balance at 27 Ju<span class=\"_ _2\"></span>ly 2025 (audited<span class=\"_ _2\"></span>) 113,043 2,260 The total authori<span class=\"_ _2\"></span>sed number<span class=\"_ _2\"></span> of 2p or<span class=\"_ _2\"></span>dinary shares is 500,000<span class=\"_ _2\"></span>,000 (202<span class=\"_ _2\"></span>4: 500,000,000). Al<span class=\"_ _2\"></span>l issued shar<span class=\"_ _2\"></span>es are full<span class=\"_ _2\"></span>y paid.  During the year<span class=\"_ _2\"></span>, the company<span class=\"_ _2\"></span> purchased and cancel<span class=\"_ _2\"></span>led 10,579,000<span class=\"_ _2\"></span> shares. While the memoran<span class=\"_ _2\"></span>dum and ar<span class=\"_ _2\"></span>ticles of a<span class=\"_ _2\"></span>ssociation allow <span class=\"_ _2\"></span>for preferre<span class=\"_ _2\"></span>d, deferred<span class=\"_ _2\"></span> or special right<span class=\"_ _2\"></span>s to attach <span class=\"_ _2\"></span>to ordinary<span class=\"_ _2\"></span> shares<span class=\"_ _1\"></span>, no shares carried <span class=\"_ _2\"></span>such right<span class=\"_ _2\"></span>s at the ba<span class=\"_ _2\"></span>lance sheet da<span class=\"_ _2\"></span>te. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-25": {
   "value": "26. Events after the b<span class=\"_ _1\"></span>alance sheet date<span class=\"_ _1\"></span><span class=\"ff1 fs8 fcb\"> </span>There were no<span class=\"_ _2\"></span> significant event<span class=\"_ _2\"></span>s after <span class=\"_ _2\"></span>the balance <span class=\"_ _2\"></span>sheet date. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-441": {
   "value": "ACCOUNTING P<span class=\"_ _2\"></span>OLICIES Authorisation of<span class=\"_ _2\"></span> financial<span class=\"_ _2\"></span> statements an<span class=\"_ _2\"></span>d statement<span class=\"_ _2\"></span> o<span class=\"_ _42\"> </span>f<span class=\"_ _42\"> </span> The Company has<span class=\"_ _2\"></span> also performed<span class=\"_ _2\"></span> a \u2018rever<span class=\"_ _2\"></span>se stress <span class=\"_ _2\"></span>case\u2019<span class=\"_ _42\"> </span> compliance with<span class=\"_ _2\"></span> IFRSs<span class=\"_ _42\"> </span> which shows that<span class=\"_ _2\"></span> the Compan<span class=\"_ _2\"></span>y could with<span class=\"_ _2\"></span>stand a<span class=\"_ _42\"> </span> The financial s<span class=\"_ _2\"></span>tatements of J D<span class=\"_ _2\"></span> Wetherspoo<span class=\"_ _2\"></span>n plc (the<span class=\"_ _42\"> </span> significant reduc<span class=\"_ _2\"></span>tion in sales<span class=\"_ _2\"></span> from those asse<span class=\"_ _2\"></span>ssed in the<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> \u2018Company\u2019) for the<span class=\"_ _2\"></span> 5<span class=\"ff1\">2 weeks en<span class=\"_ _2\"></span>ded 27 July 2025<span class=\"_ _42\"> </span></span><span class=\"ff1\"> </span>\u2018base case\u2019 throug<span class=\"_ _2\"></span>hout the going<span class=\"_ _2\"></span> concern pe<span class=\"_ _2\"></span>riod, before<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> were authorised <span class=\"_ _2\"></span>for issue by<span class=\"_ _2\"></span> the board<span class=\"_ _2\"></span> of directors on  the covenant leve<span class=\"_ _2\"></span>ls would be e<span class=\"_ _2\"></span>xceeded<span class=\"_ _2\"></span> towards the end of<span class=\"_ _42\"> </span> 2 October 2025, and<span class=\"_ _2\"></span> the balan<span class=\"_ _2\"></span>ce sheet was<span class=\"_ _2\"></span> signed  the review period<span class=\"_ _2\"></span>. The director<span class=\"_ _2\"></span>s consider thi<span class=\"_ _2\"></span>s scenario <span class=\"_ _2\"></span>to<span class=\"_ _42\"> </span> on the board\u2019s beh<span class=\"_ _2\"></span>alf by John<span class=\"_ _2\"></span> Hutson and <span class=\"_ _2\"></span>Ben Whitley.<span class=\"_ _42\"> </span><span class=\"ff1\"> </span>be extremely remote<span class=\"_ _2\"></span>. Further<span class=\"_ _2\"></span>more, in such a scena<span class=\"_ _2\"></span>rio, the<span class=\"_ _42\"> </span> Company could <span class=\"_ _2\"></span>take additional<span class=\"_ _2\"></span> mitigating a<span class=\"_ _2\"></span>ctions to<span class=\"_ _42\"> </span> J D Wetherspoon p<span class=\"_ _2\"></span>lc is a publ<span class=\"_ _2\"></span>ic limited compan<span class=\"_ _2\"></span>y,<span class=\"_ _42\"> </span> prevent any covena<span class=\"_ _2\"></span>nt breach<span class=\"_ _2\"></span>.    incorporated and do<span class=\"_ _2\"></span>miciled in<span class=\"_ _2\"></span> England an<span class=\"_ _2\"></span>d Wales. The<span class=\"_ _42\"> </span> Company\u2019s ordina<span class=\"_ _2\"></span>ry shares ar<span class=\"_ _2\"></span>e traded on<span class=\"_ _2\"></span> the London<span class=\"_ _42\"> </span> After due consider<span class=\"_ _2\"></span>ation of the <span class=\"_ _2\"></span>matter<span class=\"_ _2\"></span>s set out abo<span class=\"_ _2\"></span>ve, the<span class=\"_ _42\"> </span> Stock Exchang<span class=\"_ _2\"></span>e.  directors have<span class=\"_ _2\"></span> satisfied them<span class=\"_ _2\"></span>selves <span class=\"_ _2\"></span>that the Compan<span class=\"_ _2\"></span>y will<span class=\"_ _42\"> </span> continue in opera<span class=\"_ _2\"></span>tional existen<span class=\"_ _2\"></span>ce for<span class=\"_ _2\"></span> the foreseeable<span class=\"_ _42\"> </span> Basis of prepara<span class=\"_ _2\"></span>tion<span class=\"_ _42\"> </span> future. For this<span class=\"_ _2\"></span> reason, the<span class=\"_ _2\"></span> Compan<span class=\"_ _2\"></span>y continues to ado<span class=\"_ _2\"></span>pt<span class=\"_ _42\"> </span> The Company\u2019s<span class=\"_ _2\"></span> financial statemen<span class=\"_ _2\"></span>ts have<span class=\"_ _2\"></span> been<span class=\"ff1\"> <span class=\"ls2\">prepared<span class=\"_ _42\"> </span></span></span><span class=\"ff1\"><span class=\"ls2\"> </span></span>the going-con<span class=\"_ _2\"></span>cern basis in prepar<span class=\"_ _2\"></span>ing its finan<span class=\"_ _2\"></span>cial<span class=\"_ _42\"> </span> in accordance wi<span class=\"_ _2\"></span>th <span class=\"ls26\">UK<span class=\"_ _1\"></span></span>-adopted<span class=\"_ _2\"></span> intern<span class=\"_ _2\"></span>ational accounting<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> statements. standards and have<span class=\"_ _2\"></span> been pre<span class=\"_ _2\"></span>pared in a<span class=\"_ _2\"></span>ccordance with<span class=\"_ _2\"></span> the<span class=\"_ _42\"> </span> requirements o<span class=\"_ _2\"></span>f the Companie<span class=\"_ _2\"></span>s Act 2006<span class=\"_ _2\"></span>.<span class=\"_ _42\"> </span> Important judge<span class=\"_ _2\"></span>ments  The key judge<span class=\"_ _2\"></span>ments made in pre<span class=\"_ _2\"></span>paring<span class=\"_ _2\"></span> the financial<span class=\"_ _42\"> </span> The financial s<span class=\"_ _2\"></span>tatements have<span class=\"_ _2\"></span> been prepa<span class=\"_ _2\"></span>red on the<span class=\"_ _42\"> </span> statements are de<span class=\"_ _2\"></span>tailed below<span class=\"_ _2\"></span>.<span class=\"_ _42\"> </span> going-concern bas<span class=\"_ _2\"></span>is, using the<span class=\"_ _2\"></span> historical<span class=\"_ _2\"></span> cost convent<span class=\"_ _2\"></span>ion,<span class=\"_ _42\"> </span> except for the<span class=\"_ _2\"></span> revaluation of<span class=\"_ _2\"></span> financial in<span class=\"_ _2\"></span>struments.<span class=\"_ _42\"> </span> Separately di<span class=\"_ _2\"></span>sclosed items<span class=\"_ _42\"> </span> A degree of judge<span class=\"_ _2\"></span>ment is require<span class=\"_ _2\"></span>d in determining<span class=\"_ _2\"></span> whether<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> The principal accou<span class=\"_ _2\"></span>nting poli<span class=\"_ _2\"></span>cies adop<span class=\"_ _2\"></span>ted by the Compa<span class=\"_ _2\"></span>ny<span class=\"_ _42\"> </span> certain transa<span class=\"_ _2\"></span>ctions merit separ<span class=\"_ _2\"></span>ate presentation to<span class=\"_ _2\"></span> allow<span class=\"_ _42\"> </span> are set out on pag<span class=\"_ _2\"></span>es <span class=\"ls2\">43</span><span class=\"ff7\">\u2013</span><span class=\"ls2\">48</span>. The a<span class=\"_ _2\"></span>ccounting policie<span class=\"_ _2\"></span>s which<span class=\"_ _42\"> </span> shareholders <span class=\"_ _2\"></span>to further understand<span class=\"_ _2\"></span> financial perfor<span class=\"_ _2\"></span>mance<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> follow set out tho<span class=\"_ _2\"></span>se policies which<span class=\"_ _2\"></span> apply in pr<span class=\"_ _2\"></span>eparing the<span class=\"_ _42\"> </span> in the year, whe<span class=\"_ _2\"></span>n compared<span class=\"_ _2\"></span> with that of pr<span class=\"_ _2\"></span>evious year<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span> financial statemen<span class=\"_ _2\"></span>ts for the 52 we<span class=\"_ _2\"></span>eks <span class=\"ls2\">ended 27</span> July 2025.<span class=\"_ _42\"> </span> and trends.<span class=\"_ _42\"> </span> These policies ha<span class=\"_ _2\"></span>ve been con<span class=\"_ _2\"></span>sistently app<span class=\"_ _2\"></span>lied to all of the<span class=\"_ _42\"> </span> Important esti<span class=\"_ _2\"></span>mates  years presented,<span class=\"_ _2\"></span> unless other<span class=\"_ _2\"></span>wise stated. The areas in which<span class=\"_ _2\"></span> the Company<span class=\"_ _2\"></span> has made<span class=\"_ _2\"></span> significant<span class=\"_ _42\"> </span> estimates are lis<span class=\"_ _2\"></span>ted below.<span class=\"_ _42\"> </span> Going concern<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> The directors ha<span class=\"_ _2\"></span>ve made enqu<span class=\"_ _2\"></span>iries into <span class=\"_ _2\"></span>the adequac<span class=\"_ _2\"></span>y of<span class=\"_ _42\"> </span> Impairment of pro<span class=\"_ _2\"></span>perty, plan<span class=\"_ _2\"></span>t and equipmen<span class=\"_ _2\"></span>t <span class=\"ls2\">and</span> right of<span class=\"_ _42\"> </span> the Company\u2019s finan<span class=\"_ _2\"></span>cial resour<span class=\"_ _2\"></span>ces, through<span class=\"_ _2\"></span> a review<span class=\"_ _2\"></span> of the<span class=\"_ _42\"> </span> use assets<span class=\"_ _42\"> </span> Company\u2019s budge<span class=\"_ _2\"></span>t and mediu<span class=\"_ _2\"></span>m<span class=\"ff1\">-term financial<span class=\"_ _2\"></span> plan,<span class=\"_ _42\"> </span></span><span class=\"ff1\"> </span>Impairment tes<span class=\"_ _2\"></span>ts are performed a<span class=\"_ _2\"></span>t the end of<span class=\"_ _2\"></span> each<span class=\"_ _42\"> </span> including capital e<span class=\"_ _2\"></span>xpenditure plan<span class=\"_ _2\"></span>s and<span class=\"_ _2\"></span> cash flow<span class=\"_ _42\"> </span> reporting period<span class=\"_ _2\"></span>, when there<span class=\"_ _2\"></span> are indicator<span class=\"_ _2\"></span>s to do so.<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> forecasts.  Impairments are<span class=\"_ _2\"></span> made at the high<span class=\"_ _2\"></span>er of future cash<span class=\"_ _2\"></span> flows<span class=\"_ _42\"> </span> less carrying value<span class=\"_ _2\"></span> of asset<span class=\"_ _2\"></span>s or fair value les<span class=\"_ _2\"></span>s costs of<span class=\"_ _42\"> </span> In line with ac<span class=\"_ _2\"></span>counting stand<span class=\"_ _2\"></span>ards, the go<span class=\"_ _2\"></span>ing concern<span class=\"_ _42\"> </span> disposal for trading<span class=\"_ _2\"></span> pubs. Asse<span class=\"_ _2\"></span>ts under<span class=\"_ _2\"></span> construction and<span class=\"_ _42\"> </span> assessment per<span class=\"_ _2\"></span>iod is the 12-mont<span class=\"_ _2\"></span>hs from the date<span class=\"_ _2\"></span> of<span class=\"_ _42\"> </span> investment prope<span class=\"_ _2\"></span>rties are impa<span class=\"_ _2\"></span>ired using <span class=\"_ _2\"></span>fair value les<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span> approval of this repo<span class=\"_ _2\"></span>rt<span class=\"ls1c\">. </span> costs of disposal<span class=\"_ _2\"></span>.<span class=\"_ _42\"> </span> The Company has<span class=\"_ _2\"></span> modelled a \u2018ba<span class=\"_ _2\"></span>se<span class=\"ff1\">-</span>case\u2019 fore<span class=\"_ _2\"></span>cast in<span class=\"_ _42\"> </span> For the purpose<span class=\"_ _2\"></span>s of calculating<span class=\"_ _2\"></span> val<span class=\"_ _2\"></span>ue in use, each pub<span class=\"_ _2\"></span> is<span class=\"_ _42\"> </span> which recent momen<span class=\"_ _2\"></span>tum o<span class=\"_ _2\"></span>f sales, profit and <span class=\"_ _2\"></span>cash flow<span class=\"_ _42\"> </span> treated as a separ<span class=\"_ _2\"></span>ate cash gen<span class=\"_ _2\"></span>erating unit. <span class=\"_ _2\"></span>Management<span class=\"_ _42\"> </span> growth is susta<span class=\"_ _2\"></span>ined. The base<span class=\"_ _2\"></span> case scen<span class=\"_ _2\"></span>ario indicate<span class=\"_ _2\"></span>s that<span class=\"_ _42\"> </span> exercises judgemen<span class=\"_ _2\"></span>t in determinin<span class=\"_ _2\"></span>g the key<span class=\"_ _2\"></span> assumption<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span> the Company will<span class=\"_ _2\"></span> have sufficien<span class=\"_ _2\"></span>t resour<span class=\"_ _2\"></span>ces to continue<span class=\"_ _2\"></span> to<span class=\"_ _42\"> </span> used to calcula<span class=\"_ _2\"></span>te value in use<span class=\"_ _2\"></span>, being historic pe<span class=\"_ _2\"></span>rformance<span class=\"_ _42\"> </span> settle its liabilitie<span class=\"_ _2\"></span>s as they fa<span class=\"_ _2\"></span>ll due and op<span class=\"_ _2\"></span>erate within its<span class=\"_ _42\"> </span> and Company a<span class=\"_ _2\"></span>verage sales<span class=\"_ _2\"></span> growth. Manage<span class=\"_ _2\"></span>ment also<span class=\"_ _42\"> </span> leverage covenan<span class=\"_ _2\"></span>ts for the go<span class=\"_ _2\"></span>ing con<span class=\"_ _2\"></span>cern assessment<span class=\"_ _42\"> </span> considers the fo<span class=\"_ _2\"></span>llowing infor<span class=\"_ _2\"></span>mation when<span class=\"_ _2\"></span> determining<span class=\"_ _42\"> </span> period.    whether a pub <span class=\"_ _2\"></span>should be impaire<span class=\"_ _2\"></span>d:<span class=\"_ _42\"> </span> A more cautious<span class=\"_ _2\"></span> but plausible<span class=\"_ _2\"></span> scenar<span class=\"_ _2\"></span>io has been analy<span class=\"_ _2\"></span>sed,<span class=\"_ _42\"> </span> \u25fc<span class=\"ff1\"> <span class=\"fc0\">historic sales<span class=\"_ _2\"></span> and profit grow<span class=\"_ _2\"></span>th<span class=\"_ _42\"> </span></span></span><span class=\"ff1\"><span class=\"fc0\"> </span></span>in which lower sa<span class=\"_ _2\"></span>les growth i<span class=\"_ _2\"></span>s realised. The C<span class=\"_ _2\"></span>ompany ha<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span> \u25fc<span class=\"ff1\"> <span class=\"fc0\">operational chan<span class=\"_ _2\"></span>ges<span class=\"_ _42\"> </span></span></span><span class=\"ff1\"><span class=\"fc0\"> </span></span>reviewed, and is<span class=\"_ _2\"></span> satisfied with<span class=\"_ _2\"></span>, the mitigating<span class=\"_ _2\"></span> actions which<span class=\"_ _42\"> </span> \u25fc<span class=\"ff1\"> <span class=\"fc0\">the impact of <span class=\"_ _2\"></span>climate change<span class=\"_ _42\"> </span></span></span><span class=\"ff1\"><span class=\"fc0\"><span class=\"_ _2\"></span> </span></span>it could take if su<span class=\"_ _2\"></span>ch an out<span class=\"_ _2\"></span>come were<span class=\"_ _2\"></span> to occur. Such<span class=\"_ _42\"> </span> \u25fc<span class=\"ff1\"> <span class=\"fc0\">recent reinve<span class=\"_ _2\"></span>stment scheme<span class=\"_ _42\"> </span></span></span><span class=\"ff1\"><span class=\"fc0\"><span class=\"_ _2\"></span> </span></span>actions could include<span class=\"_ _2\"></span> reducing di<span class=\"_ _2\"></span>scretionar<span class=\"_ _2\"></span>y expenditur<span class=\"_ _2\"></span>e<span class=\"_ _42\"> </span> \u25fc<span class=\"ff1\"> <span class=\"fc0\">prospects o<span class=\"_ _2\"></span>f the local tow<span class=\"_ _2\"></span>n/city<span class=\"_ _42\"> </span></span></span><span class=\"ff1\"><span class=\"fc0\"> </span></span>and/or implemen<span class=\"_ _2\"></span>ting price increa<span class=\"_ _2\"></span>ses. Under<span class=\"_ _2\"></span> this scenario<span class=\"_ _2\"></span>,<span class=\"_ _42\"> </span> the Company wou<span class=\"_ _2\"></span>ld still have <span class=\"_ _2\"></span>sufficient re<span class=\"_ _2\"></span>sources to <span class=\"_ _2\"></span>settle<span class=\"_ _42\"> </span> A growth rate i<span class=\"_ _2\"></span>s applied to<span class=\"_ _2\"></span> cash flow<span class=\"_ _2\"></span>s. The short-term<span class=\"_ _42\"> </span> liabilities as the<span class=\"_ _2\"></span>y fall due and sen<span class=\"_ _2\"></span>sible head<span class=\"_ _2\"></span>room within its<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> growth rate is ba<span class=\"_ _2\"></span>sed on board-ap<span class=\"_ _2\"></span>proved forecas<span class=\"_ _2\"></span>ts and the  covenants throug<span class=\"_ _2\"></span>h the dura<span class=\"_ _2\"></span>tion of the going<span class=\"_ _2\"></span> concern<span class=\"_ _42\"> </span> long-term rate is<span class=\"_ _2\"></span> in line with UK<span class=\"_ _2\"></span> inflation. Cash flows<span class=\"_ _2\"></span> are<span class=\"_ _42\"> </span> review period.    discounted b<span class=\"_ _2\"></span>y the Compan<span class=\"_ _2\"></span>y\u2019s weigh<span class=\"_ _2\"></span>ted average cos<span class=\"_ _2\"></span>t <span class=\"_ _1\"></span><span class=\"ff1\">of<span class=\"_ _42\"> </span></span><span class=\"ff1\"> </span>capital (WACC) o<span class=\"_ _2\"></span>f 11.7% <span class=\"lsa\">(2024</span>: 12%). For<span class=\"_ _2\"></span> leasehold<span class=\"_ _42\"> </span> pubs, a combination<span class=\"_ _2\"></span> is used<span class=\"_ _2\"></span> of both the W<span class=\"_ _2\"></span>ACC and the<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> internal borrow<span class=\"_ _2\"></span>ing rate (IBR) pe<span class=\"_ _2\"></span>r specifi<span class=\"_ _2\"></span>c lease. Both<span class=\"_ _42\"> </span> WACC and IBR are<span class=\"_ _2\"></span> calculated<span class=\"_ _2\"></span> indep<span class=\"_ _2\"></span>endently.  fdfdfds ACCOUNTIN<span class=\"_ _2\"></span>G POLICI<span class=\"_ _2\"></span>ES In some instance<span class=\"_ _2\"></span>s, management<span class=\"_ _2\"></span> recogn<span class=\"_ _2\"></span>ises impairmen<span class=\"_ _2\"></span>t<span class=\"_ _42\"> </span> Within notes 11, <span class=\"ls2\">12</span> <span class=\"ls2\">and</span> 13:<span class=\"_ _2\"></span> intangible as<span class=\"_ _2\"></span>sets, investmen<span class=\"_ _2\"></span>t<span class=\"_ _42\"> </span> through determining<span class=\"_ _2\"></span> the fair <span class=\"_ _2\"></span>value less cos<span class=\"_ _2\"></span>ts of disposal<span class=\"_ _2\"></span> for<span class=\"_ _42\"> </span> properties <span class=\"ls2\">and </span>propert<span class=\"_ _2\"></span>y, plant and <span class=\"_ _2\"></span>equipment, fixed<span class=\"_ _2\"></span> assets<span class=\"_ _42\"> </span> an individual pub.<span class=\"_ _2\"></span> Fair value le<span class=\"_ _2\"></span>ss costs o<span class=\"_ _2\"></span>f disposal is<span class=\"_ _42\"> </span> are categorised<span class=\"_ _2\"></span> as:<span class=\"_ _42\"> </span> estimated interna<span class=\"_ _2\"></span>lly, taking accoun<span class=\"_ _2\"></span>t of the <span class=\"ff7\">pub\u2019s loca<span class=\"_ _2\"></span>tion<span class=\"ff1 ls23\">,<span class=\"_ _42\"> </span></span></span><span class=\"ff7\"><span class=\"ff1 ls23\"> </span></span>Asset<span class=\"_ _42\"> </span> Description<span class=\"_ _42\"> </span> Depreciation poli<span class=\"_ _1\"></span>cy<span class=\"_ _42\"> </span> type of building an<span class=\"_ _2\"></span>d comparable <span class=\"_ _2\"></span>local propert<span class=\"_ _2\"></span>y<span class=\"_ _42\"> </span> category<span class=\"_ _42\"> </span> (straight line)<span class=\"_ _42\"> </span> transactions. The<span class=\"_ _2\"></span>se are unob<span class=\"_ _2\"></span>serva<span class=\"_ _2\"></span>ble inputs, in line with<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> Freehold<span class=\"_ _42\"> </span> Land, buildings a<span class=\"_ _1\"></span>nd The acquisition val<span class=\"_ _1\"></span>ue is split<span class=\"_ _42\"> </span> level 3 of the fair <span class=\"_ _2\"></span>value hierar<span class=\"_ _2\"></span>chy, as outline<span class=\"_ _2\"></span>d in IFRS 13<span class=\"_ _2\"></span>.<span class=\"_ _42\"> </span> and long-structural/building<span class=\"_ _42\"> </span> 70:30 between buildi<span class=\"_ _1\"></span>ngs<span class=\"_ _42\"> </span> leasehold<span class=\"_ _42\"> </span> improvement ass<span class=\"_ _1\"></span>ets<span class=\"_ _42\"> </span> and land. Buildings <span class=\"_ _1\"></span>are<span class=\"_ _42\"> </span> Sensitivity anal<span class=\"_ _2\"></span>ysis has been pe<span class=\"_ _2\"></span>rformed<span class=\"_ _2\"></span> to determine the<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> property<span class=\"_ _42\"> </span> at freehold and lon<span class=\"_ _1\"></span>g- depreciated ove<span class=\"_ _1\"></span>r 50 years.<span class=\"_ _42\"> </span> theoretical impa<span class=\"_ _2\"></span>ct on impairmen<span class=\"_ _2\"></span>t sho<span class=\"_ _2\"></span>uld alternative<span class=\"_ _42\"> </span> leasehold pubs.<span class=\"_ _42\"> </span><span class=\"_ _1\"></span> Land is not deprecia<span class=\"_ _1\"></span>ted.<span class=\"_ _42\"> </span> scenarios occur<span class=\"_ _2\"></span>.  Short-<span class=\"_ _42\"> </span>Structural/building<span class=\"_ _42\"> </span> Depreciated over <span class=\"_ _1\"></span>the<span class=\"_ _42\"> </span> leasehold<span class=\"_ _42\"> </span> improvement ass<span class=\"_ _1\"></span>ets shorter of the lease<span class=\"_ _1\"></span> period<span class=\"_ _42\"> </span> These sensitivi<span class=\"_ _2\"></span>ties have bee<span class=\"_ _2\"></span>n applied<span class=\"_ _2\"></span> to the propertie<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span> property<span class=\"_ _42\"> </span> at leasehold pubs<span class=\"_ _1\"></span>. and estimated us<span class=\"_ _1\"></span>eful life.<span class=\"_ _42\"> </span> impaired during the<span class=\"_ _2\"></span> period:<span class=\"_ _42\"> </span> Equipment, Assets in pubs<span class=\"_ _42\"> </span> Depreciated over <span class=\"_ _1\"></span>three to<span class=\"_ _42\"> </span> fixtures and including kitchen<span class=\"_ _1\"></span>, bar 10 years.  \u25fc<span class=\"ff1\"> <span class=\"fc0\">A 3% reduc<span class=\"_ _2\"></span>tion in the short<span class=\"_ _2\"></span> term growth rate would<span class=\"_ _2\"></span> lead<span class=\"_ _42\"> </span></span></span><span class=\"ff1\"><span class=\"fc0\"> </span></span>fittings<span class=\"_ _42\"> </span> and cellar equipm<span class=\"_ _1\"></span>ent,<span class=\"_ _42\"> </span> to a potential increa<span class=\"_ _2\"></span>se to the<span class=\"_ _2\"></span> impairment cha<span class=\"_ _2\"></span>rge made in<span class=\"_ _42\"> </span> furniture, IT softwa<span class=\"_ _1\"></span>re<span class=\"_ _42\"> </span> the year of \u00a310<span class=\"_ _2\"></span>.6 million to be<span class=\"_ _2\"></span> reviewe<span class=\"_ _2\"></span>d as a result of<span class=\"_ _42\"> </span> and IT hardware.<span class=\"_ _42\"> </span><span class=\"_ _1\"></span> further pubs flagging<span class=\"_ _2\"></span> for impairme<span class=\"_ _2\"></span>nt.<span class=\"_ _42\"> </span> Assets<span class=\"_ _42\"> </span> Assets at sites which<span class=\"_ _42\"> </span><span class=\"_ _1\"></span> Assets are not dep<span class=\"_ _1\"></span>reciated<span class=\"_ _42\"> </span> \u25fc<span class=\"ff1\"> <span class=\"fc0\">An increase in<span class=\"_ _2\"></span> the WACC o<span class=\"_ _2\"></span>f 1% wou<span class=\"_ _2\"></span>ld lead to an<span class=\"_ _42\"> </span></span></span><span class=\"ff1\"><span class=\"fc0\"> </span></span>under<span class=\"_ _42\"> </span> are not yet trading until they are re<span class=\"_ _1\"></span>ady for use.<span class=\"_ _42\"> </span> additional poten<span class=\"_ _2\"></span>tial impairmen<span class=\"_ _2\"></span>t charg<span class=\"_ _2\"></span>e of \u00a36.4 million <span class=\"_ _2\"></span>to be<span class=\"_ _42\"> </span> construction<span class=\"_ _1\"></span> and/or extension<span class=\"_ _42\"> </span> reviewed as a resu<span class=\"_ _2\"></span>lt of further pu<span class=\"_ _2\"></span>bs flagging<span class=\"_ _2\"></span> for<span class=\"_ _42\"> </span> works to existing<span class=\"_ _42\"> </span> pubs.<span class=\"_ _42\"> </span> impairment.<span class=\"_ _42\"> </span> Impairment rever<span class=\"_ _2\"></span>sals are mad<span class=\"_ _2\"></span>e if future ca<span class=\"_ _2\"></span>sh flows are<span class=\"_ _42\"> </span> Residual values<span class=\"_ _2\"></span> and useful<span class=\"_ _2\"></span> economic lives<span class=\"_ _2\"></span> are reviewe<span class=\"_ _2\"></span>d<span class=\"_ _42\"> </span> higher than the<span class=\"_ _2\"></span> carrying value<span class=\"_ _2\"></span> of assets<span class=\"_ _2\"></span> and the previou<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span> and adjusted, if app<span class=\"_ _2\"></span>ropriate, at<span class=\"_ _2\"></span> each balan<span class=\"_ _2\"></span>ce sheet da<span class=\"_ _2\"></span>te.<span class=\"_ _42\"> </span> impairments made<span class=\"_ _2\"></span>.<span class=\"_ _42\"> </span> Profits and lo<span class=\"_ _2\"></span>sses on dispo<span class=\"_ _2\"></span>sal of fixed a<span class=\"_ _2\"></span>ssets refle<span class=\"_ _2\"></span>ct  If a previousl<span class=\"_ _2\"></span>y recognised impa<span class=\"_ _2\"></span>irment charge<span class=\"_ _2\"></span> is rever<span class=\"_ _2\"></span>sed,<span class=\"_ _42\"> </span> the difference be<span class=\"_ _2\"></span>tween the<span class=\"_ _2\"></span> net selling price and<span class=\"_ _2\"></span> the<span class=\"_ _42\"> </span> the value of the<span class=\"_ _2\"></span> pub will be in<span class=\"_ _2\"></span>creased to <span class=\"_ _2\"></span>the lower of the<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> carrying amount a<span class=\"_ _2\"></span>t the date<span class=\"_ _2\"></span> of disposal. The carrying<span class=\"_ _2\"></span> value<span class=\"_ _42\"> </span> of fixed assets i<span class=\"_ _2\"></span>s reviewed annu<span class=\"_ _2\"></span>ally when there i<span class=\"_ _2\"></span>s an<span class=\"_ _42\"> </span> book value a<span class=\"_ _2\"></span>s if the asse<span class=\"_ _2\"></span>t had not be<span class=\"_ _2\"></span>en impaired and <span class=\"_ _2\"></span>the<span class=\"_ _42\"> </span> future cash flow<span class=\"_ _2\"></span>s which the pu<span class=\"_ _2\"></span>b would ge<span class=\"_ _2\"></span>nerate. indicator of impairmen<span class=\"_ _2\"></span>t. Accounting po<span class=\"_ _2\"></span>licies Assets held for<span class=\"_ _2\"></span> sale<span class=\"_ _42\"> </span> Segmental report<span class=\"_ _2\"></span>ing<span class=\"_ _42\"> </span> Assets held for <span class=\"_ _2\"></span>sale are va<span class=\"_ _2\"></span>lued at the low<span class=\"_ _2\"></span>er of book value<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> The Company ope<span class=\"_ _2\"></span>rates predo<span class=\"_ _2\"></span>minantly one<span class=\"_ _2\"></span> type of<span class=\"_ _42\"> </span> and fair value, les<span class=\"_ _2\"></span>s any cost<span class=\"_ _2\"></span>s of disposal, and ar<span class=\"_ _2\"></span>e no<span class=\"_ _42\"> </span> longer depre<span class=\"_ _2\"></span>ciated. It is the view o<span class=\"_ _2\"></span>f managemen<span class=\"_ _2\"></span>t that the<span class=\"_ _42\"> </span> business (pub<span class=\"_ _2\"></span>s) in the United<span class=\"_ _2\"></span> Kingd<span class=\"_ _2\"></span>om and the Republic of<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> Ireland. The Compa<span class=\"_ _2\"></span>ny does not<span class=\"_ _2\"></span> separa<span class=\"_ _2\"></span>tely disclose the<span class=\"_ _42\"> </span> Company is no<span class=\"_ _2\"></span>t committed <span class=\"_ _2\"></span>to selling a site un<span class=\"_ _2\"></span>til a contrac<span class=\"_ _2\"></span>t<span class=\"_ _42\"> </span> results of the ho<span class=\"_ _2\"></span>tel busine<span class=\"_ _2\"></span>ss or Repu<span class=\"_ _2\"></span>blic of Ireland trading<span class=\"_ _42\"> </span> for sale has been<span class=\"_ _2\"></span> exchanged, at<span class=\"_ _2\"></span> which point, the a<span class=\"_ _2\"></span>sset<span class=\"_ _42\"> </span> given the size, na<span class=\"_ _2\"></span>ture and le<span class=\"_ _2\"></span>vel of review by<span class=\"_ _2\"></span> the board. value is moved<span class=\"_ _2\"></span> to assets held<span class=\"_ _2\"></span> for sale<span class=\"ls1c\">. </span> Separately discl<span class=\"_ _2\"></span>osed items<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> Inventories<span class=\"_ _42\"> </span> The Company pr<span class=\"_ _2\"></span>esents, on the<span class=\"_ _2\"></span> face of the income<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> Inventories are <span class=\"_ _2\"></span>stated at the<span class=\"_ _2\"></span> lower of cos<span class=\"_ _2\"></span>t and net<span class=\"_ _42\"> </span> statement, item<span class=\"_ _2\"></span>s of income an<span class=\"_ _2\"></span>d expe<span class=\"_ _2\"></span>nse which, be<span class=\"_ _2\"></span>cause<span class=\"_ _42\"> </span> realisable value.<span class=\"_ _2\"></span> Cost is cal<span class=\"_ _2\"></span>culated on a weigh<span class=\"_ _2\"></span>ted average<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> of the nature and <span class=\"_ _2\"></span>magnitude o<span class=\"_ _2\"></span>f the event<span class=\"_ _2\"></span> giving rise <span class=\"_ _2\"></span>to<span class=\"_ _42\"> </span> basis, with ne<span class=\"_ _2\"></span>t realisable value<span class=\"_ _2\"></span> being the e<span class=\"_ _2\"></span>stimated sell<span class=\"_ _2\"></span>ing<span class=\"_ _42\"> </span> them, merit sepa<span class=\"_ _2\"></span>rate presen<span class=\"_ _2\"></span>tation to allow shar<span class=\"_ _2\"></span>eholders to<span class=\"_ _42\"> </span> price, less any <span class=\"_ _2\"></span>costs of di<span class=\"_ _2\"></span>sposal.  further understand<span class=\"_ _2\"></span> the element<span class=\"_ _2\"></span>s of finan<span class=\"_ _2\"></span>cial performan<span class=\"_ _2\"></span>ce<span class=\"_ _42\"> </span> in the year. Thi<span class=\"_ _2\"></span>s helps to compare <span class=\"_ _2\"></span>with previou<span class=\"_ _2\"></span>s years and<span class=\"_ _42\"> </span> Provisions are mad<span class=\"_ _2\"></span>e for obsolete<span class=\"_ _2\"></span>, slow-moving or<span class=\"_ _42\"> </span> to further assess<span class=\"_ _2\"></span> trends in financ<span class=\"_ _2\"></span>ial perfor<span class=\"_ _2\"></span>mance.  damaged inven<span class=\"_ _2\"></span>tory, where app<span class=\"_ _2\"></span>ropriate. Bar<span class=\"_ _2\"></span> and food<span class=\"_ _42\"> </span> inventory is re<span class=\"_ _2\"></span>cognised as an<span class=\"_ _2\"></span> expense when<span class=\"_ _2\"></span> sold.  Impairment char<span class=\"_ _2\"></span>ges, rever<span class=\"_ _2\"></span>sals of fixed a<span class=\"_ _2\"></span>ssets and fair<span class=\"_ _42\"> </span> value movements<span class=\"_ _2\"></span> in interest-rate <span class=\"_ _2\"></span>swaps and prop<span class=\"_ _2\"></span>erty<span class=\"_ _42\"> </span> Provisions<span class=\"_ _42\"> </span> gains and losses ar<span class=\"_ _2\"></span>e reported a<span class=\"_ _2\"></span>s separately di<span class=\"_ _2\"></span>sclosed<span class=\"ls1c\">,<span class=\"_ _42\"> </span></span><span class=\"ls1c\"> </span>Provisions are recog<span class=\"_ _2\"></span>nised when<span class=\"_ _2\"></span> the Co<span class=\"_ _2\"></span>mpany has  regardless of <span class=\"_ _2\"></span>magnitude, to<span class=\"_ _2\"></span> provide con<span class=\"_ _2\"></span>sistency of<span class=\"_ _42\"> </span> a present legal or <span class=\"_ _2\"></span>constructi<span class=\"_ _2\"></span>ve obligation as<span class=\"_ _2\"></span> a result of <span class=\"ls2\">a<span class=\"_ _42\"> </span></span><span class=\"ls2\"> </span>treatment with pr<span class=\"_ _2\"></span>evious year<span class=\"_ _2\"></span>s and a further under<span class=\"_ _2\"></span>standing<span class=\"_ _42\"> </span> past event and i<span class=\"_ _2\"></span>t is proba<span class=\"_ _2\"></span>ble that an<span class=\"_ _2\"></span> outflow of resour<span class=\"_ _2\"></span>ces<span class=\"_ _42\"> </span> will be required <span class=\"_ _2\"></span>to settle the ob<span class=\"_ _2\"></span>ligation and a<span class=\"_ _2\"></span> reliable<span class=\"_ _42\"> </span> for the financial <span class=\"_ _2\"></span>statement\u2019s user<span class=\"_ _2\"></span>s.<span class=\"ff1\"> </span><span class=\"ff1\"> </span>estimate can be<span class=\"_ _2\"></span> made of that <span class=\"ff7\">ob<span class=\"_ _2\"></span>ligation\u2019s amoun<span class=\"_ _2\"></span>t. </span><span class=\"ff7\"><span class=\"ff1\"> </span></span>Fixed assets<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> Fixed assets in<span class=\"_ _2\"></span>clude propert<span class=\"_ _2\"></span>y, plant and eq<span class=\"_ _2\"></span>uipment,<span class=\"_ _42\"> </span> Revenue recogn<span class=\"_ _2\"></span>ition<span class=\"_ _42\"> </span> intangible asse<span class=\"_ _2\"></span>ts and investmen<span class=\"_ _2\"></span>t prop<span class=\"_ _2\"></span>erties. These are all<span class=\"_ _42\"> </span> Revenue is recogni<span class=\"_ _2\"></span>sed when bar<span class=\"_ _2\"></span> and food pr<span class=\"_ _2\"></span>oducts  stated at cost, <span class=\"_ _2\"></span>less accumulated<span class=\"_ _2\"></span> de<span class=\"_ _2\"></span>preciation and<span class=\"_ _2\"></span> any<span class=\"_ _42\"> </span> are served to cu<span class=\"_ _2\"></span>stomers, af<span class=\"_ _2\"></span>ter ded<span class=\"_ _2\"></span>ucting discount<span class=\"_ _2\"></span>s and<span class=\"_ _42\"> </span> impairment in value.<span class=\"_ _2\"></span>  sales-based taxe<span class=\"_ _2\"></span>s.  Cost of asset<span class=\"_ _2\"></span>s includes acqu<span class=\"_ _2\"></span>isition co<span class=\"_ _2\"></span>sts, as well<span class=\"_ _2\"></span> as other<span class=\"_ _42\"> </span> Slot/fruit machine <span class=\"_ _2\"></span>sales are re<span class=\"_ _2\"></span>cogn<span class=\"_ _2\"></span>ised as the net<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> directly attributable<span class=\"_ _2\"></span> costs in bring<span class=\"_ _2\"></span>ing the a<span class=\"_ _2\"></span>sset into use.<span class=\"_ _2\"></span>  proceeds taken<span class=\"_ _2\"></span> from the ma<span class=\"_ _2\"></span>chines, after ded<span class=\"_ _2\"></span>ucting ga<span class=\"_ _2\"></span>ming<span class=\"_ _42\"> </span> duty.<span class=\"_ _42\"> </span> 44<span class=\"ff1 fs0 ls0\"> </span>ANNUAL REPORT<span class=\"_ _2\"></span> AND FINAN<span class=\"_ _2\"></span>CIAL STATE<span class=\"_ _2\"></span>MENTS 2025<span class=\"_ _2\"></span><span class=\"ff6\"> </span>J D WETHERS<span class=\"_ _2\"></span>POON PLC fdfdfds ACCOUNTIN<span class=\"_ _2\"></span>G POLICI<span class=\"_ _2\"></span>ES Revenue from ho<span class=\"_ _2\"></span>tel rooms i<span class=\"_ _2\"></span>s recognised whe<span class=\"_ _2\"></span>n rooms are<span class=\"_ _42\"> </span> Lessor accoun<span class=\"_ _2\"></span>ting<span class=\"_ _42\"> </span> occupied and ser<span class=\"_ _2\"></span>vices provided<span class=\"_ _2\"></span>, after deduction o<span class=\"_ _2\"></span>f<span class=\"_ _42\"> </span> Leases, where the<span class=\"_ _2\"></span> lessor reta<span class=\"_ _2\"></span>ins substantia<span class=\"_ _2\"></span>lly all of the<span class=\"_ _42\"> </span> discounts and <span class=\"_ _2\"></span>sales-based taxe<span class=\"_ _2\"></span>s.<span class=\"_ _42\"> </span> asset\u2019s risks and<span class=\"_ _2\"></span> benefits of own<span class=\"_ _2\"></span>ership,<span class=\"_ _2\"></span> are classified a<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span> operating lease<span class=\"_ _2\"></span>s. If the opera<span class=\"_ _2\"></span>ting lea<span class=\"_ _2\"></span>se is subject to <span class=\"_ _2\"></span>fixed<span class=\"_ _42\"> </span> The Company ope<span class=\"_ _2\"></span>rates a gift<span class=\"_ _2\"></span> card scheme<span class=\"_ _2\"></span> <span class=\"ff7\">\u2013</span> revenue from<span class=\"_ _42\"> </span> uplifts over the<span class=\"_ _2\"></span> term of the<span class=\"_ _2\"></span> lease, ren<span class=\"_ _2\"></span>tal payments are<span class=\"_ _42\"> </span> these cards i<span class=\"_ _2\"></span>s deferred un<span class=\"_ _2\"></span>til the car<span class=\"_ _2\"></span>d is redeemed in pub<span class=\"_ _2\"></span>s.<span class=\"_ _42\"> </span> charged to the in<span class=\"_ _2\"></span>come state<span class=\"_ _2\"></span>ment on a straigh<span class=\"_ _2\"></span>t-line basis,<span class=\"_ _42\"> </span> over the period<span class=\"_ _2\"></span> of the lease, in<span class=\"_ _2\"></span> line with adop<span class=\"_ _2\"></span>ted<span class=\"_ _42\"> </span> Except for hotel re<span class=\"_ _2\"></span>venue, whi<span class=\"_ _2\"></span>ch is g<span class=\"_ _2\"></span>enerally received<span class=\"_ _2\"></span> in<span class=\"_ _42\"> </span> accounting standa<span class=\"_ _2\"></span>rds. If the oper<span class=\"_ _2\"></span>ating lea<span class=\"_ _2\"></span>se is subje<span class=\"_ _2\"></span>ct to<span class=\"_ _42\"> </span> advance of oc<span class=\"_ _2\"></span>cupation, all<span class=\"_ _2\"></span> other payment<span class=\"_ _2\"></span>s for good<span class=\"_ _2\"></span>s and<span class=\"_ _42\"> </span> open<span class=\"ls0\">-market rents, ren<span class=\"_ _2\"></span>tal payment<span class=\"_ _2\"></span>s are charged<span class=\"_ _2\"></span> at the<span class=\"_ _42\"> </span></span><span class=\"ls0\"> </span>services are rece<span class=\"_ _2\"></span>ived at the po<span class=\"_ _2\"></span>int of sale.The<span class=\"_ _2\"></span>re are no<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> prevailing rate<span class=\"_ _2\"></span>s.<span class=\"_ _42\"> </span> significant judgemen<span class=\"_ _2\"></span>ts or e<span class=\"_ _2\"></span>stimations made<span class=\"_ _2\"></span> in calculating<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> and recognising<span class=\"_ _2\"></span> revenue. Re<span class=\"_ _2\"></span>venue is not material<span class=\"_ _2\"></span>ly<span class=\"_ _42\"> </span> Leases where the<span class=\"_ _2\"></span> lessor tran<span class=\"_ _2\"></span>sfers subs<span class=\"_ _2\"></span>tantially all of <span class=\"_ _2\"></span>the<span class=\"_ _42\"> </span> accrued or defer<span class=\"_ _2\"></span>red between<span class=\"_ _2\"></span> one accounting period<span class=\"_ _2\"></span> and<span class=\"_ _42\"> </span> asset\u2019s risks and<span class=\"_ _2\"></span> benefits of own<span class=\"_ _2\"></span>ership are<span class=\"_ _2\"></span> classified<span class=\"_ _2\"></span> as<span class=\"_ _42\"> </span> the next. lease assets. This<span class=\"_ _2\"></span> occur<span class=\"_ _2\"></span>s when the Compan<span class=\"_ _2\"></span>y sublets a<span class=\"_ _42\"> </span> leasehold site. <span class=\"_ _2\"></span>The lease a<span class=\"_ _2\"></span>sset is measure<span class=\"_ _2\"></span>d initially at <span class=\"_ _2\"></span>the<span class=\"_ _42\"> </span> Government grants<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> present value o<span class=\"_ _2\"></span>f lease receipt<span class=\"_ _2\"></span>s, discounted<span class=\"_ _2\"></span> at the<span class=\"_ _42\"> </span> Monetary and non-<span class=\"_ _2\"></span>monetary resou<span class=\"_ _2\"></span>rces trans<span class=\"_ _2\"></span>ferred to the<span class=\"_ _42\"> </span> Company\u2019s in<span class=\"_ _2\"></span>cremental borr<span class=\"_ _2\"></span>owing rate. The<span class=\"_ _2\"></span> lease asse<span class=\"_ _2\"></span>ts<span class=\"_ _42\"> </span> Company by go<span class=\"_ _2\"></span>vernment, go<span class=\"_ _2\"></span>vernment agen<span class=\"_ _2\"></span>cies or sim<span class=\"_ _2\"></span>ilar<span class=\"_ _42\"> </span> are presented a<span class=\"_ _2\"></span>s a separate<span class=\"_ _2\"></span> line in the balan<span class=\"_ _2\"></span>ce sheet.<span class=\"_ _42\"> </span> bodies are re<span class=\"_ _2\"></span>cognised at fair <span class=\"_ _2\"></span>value, when<span class=\"_ _2\"></span> the Company<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> receives the gra<span class=\"_ _2\"></span>nt. Grants wi<span class=\"_ _2\"></span>ll be recognised<span class=\"_ _2\"></span> net in the<span class=\"_ _2\"></span>  Modifications<span class=\"_ _42\"> </span> income statemen<span class=\"_ _2\"></span>t, on a systema<span class=\"_ _2\"></span>tic basis, o<span class=\"_ _2\"></span>ver the <span class=\"_ _2\"></span>same<span class=\"_ _42\"> </span> When the Compan<span class=\"_ _2\"></span>y agrees to<span class=\"_ _2\"></span> a ter<span class=\"_ _2\"></span>m extension or there is<span class=\"_ _42\"> </span> period during<span class=\"_ _2\"></span> which the expen<span class=\"_ _2\"></span>ses, for whi<span class=\"_ _2\"></span>ch the grant wa<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span> a change <span class=\"ls1f\">in</span> con<span class=\"_ _2\"></span>sideration which<span class=\"_ _2\"></span> is not part of the<span class=\"_ _2\"></span> original<span class=\"_ _42\"> </span> intended to co<span class=\"_ _2\"></span>mpensate, are re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nised.  terms of the lease<span class=\"_ _2\"></span>, the lease liabi<span class=\"_ _2\"></span>lity or as<span class=\"_ _2\"></span>set will be<span class=\"_ _42\"> </span> remeasured on <span class=\"_ _2\"></span>that date; the re<span class=\"_ _2\"></span>sulting in<span class=\"_ _2\"></span>crease or<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> Leases<span class=\"_ _42\"> </span> decrease to the<span class=\"_ _2\"></span> asset or liab<span class=\"_ _2\"></span>ility will be a<span class=\"_ _2\"></span>ccounted for<span class=\"_ _2\"></span> with<span class=\"_ _42\"> </span> The Company has<span class=\"_ _2\"></span> leases for pr<span class=\"_ _2\"></span>oper<span class=\"_ _2\"></span>ties across the U<span class=\"_ _2\"></span>K and<span class=\"_ _42\"> </span> an offsetting adju<span class=\"_ _2\"></span>stment to the righ<span class=\"_ _2\"></span>t-<span class=\"ls2\">of</span>-use asset<span class=\"_ _2\"></span>.  the Republic of<span class=\"_ _2\"></span> Ireland. There ar<span class=\"_ _2\"></span>e no other ma<span class=\"_ _2\"></span>terial leases<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> recognised under o<span class=\"_ _2\"></span>ther IFRS 16<span class=\"_ _2\"></span> categor<span class=\"_ _2\"></span>ies.<span class=\"_ _42\"> </span><span class=\"ff6\"> </span>Modifications <span class=\"ls2\">are</span> co<span class=\"_ _2\"></span>mpleted at the<span class=\"_ _2\"></span> new incre<span class=\"_ _2\"></span>mental<span class=\"_ _42\"> </span> borrowing<span class=\"_ _2\"></span> rate. Any adjustment<span class=\"_ _2\"></span> which reduce<span class=\"_ _2\"></span>s the righ<span class=\"_ _2\"></span>t-<span class=\"ls2\">of</span>-<span class=\"_ _42\"> </span>Lessee accounting<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> use asset below <span class=\"_ _2\"></span>zero will be <span class=\"_ _2\"></span>credited to the<span class=\"_ _2\"></span> income<span class=\"_ _42\"> </span> On completion<span class=\"_ _2\"></span> of a contrac<span class=\"_ _2\"></span>t (the po<span class=\"_ _2\"></span>int at which a contra<span class=\"_ _2\"></span>ct<span class=\"_ _42\"> </span> statement.  becomes legally b<span class=\"_ _2\"></span>inding), the C<span class=\"_ _2\"></span>ompany asse<span class=\"_ _2\"></span>sses whe<span class=\"_ _2\"></span>ther<span class=\"_ _42\"> </span> the contract is or<span class=\"_ _2\"></span> contains a lea<span class=\"_ _2\"></span>se. A lease<span class=\"_ _2\"></span> is presen<span class=\"_ _2\"></span>t<span class=\"_ _42\"> </span> Termination and<span class=\"_ _2\"></span> break of lea<span class=\"_ _2\"></span>ses<span class=\"_ _42\"> </span> where the con<span class=\"_ _2\"></span>tract conve<span class=\"_ _2\"></span>ys, over a per<span class=\"_ _2\"></span>iod of time, the righ<span class=\"_ _2\"></span>t<span class=\"_ _42\"> </span> Where the Compan<span class=\"_ _2\"></span>y notifie<span class=\"_ _2\"></span>s the landlor<span class=\"_ _2\"></span>d to purchase <span class=\"_ _2\"></span>the<span class=\"_ _42\"> </span> to control the u<span class=\"_ _2\"></span>se of an identified<span class=\"_ _2\"></span> asset in<span class=\"_ _2\"></span> exchange for<span class=\"_ _42\"> </span> freehold of a lea<span class=\"_ _2\"></span>sehold site<span class=\"_ _2\"></span>, the lease i<span class=\"_ _2\"></span>s derecognised at a<span class=\"_ _42\"> </span> consideration.<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> nil gain/nil loss. Where<span class=\"_ _2\"></span> the Compa<span class=\"_ _2\"></span>ny notifies <span class=\"_ _2\"></span>the landlord<span class=\"_ _42\"> </span> of the intention <span class=\"_ _2\"></span>to terminate<span class=\"_ _2\"></span> (break)<span class=\"_ _2\"></span> a lease early, <span class=\"_ _2\"></span>the lease<span class=\"_ _42\"> </span> Where a lease<span class=\"_ _2\"></span> is identified<span class=\"_ _2\"></span>, the Compa<span class=\"_ _2\"></span>ny recognise<span class=\"_ _2\"></span>s a<span class=\"_ _42\"> </span> is remeasured.<span class=\"_ _2\"></span>  right-<span class=\"ls2\">of</span>-use asset and<span class=\"_ _2\"></span> a corre<span class=\"_ _2\"></span>sponding lea<span class=\"_ _2\"></span>se liability.<span class=\"_ _42\"> </span> Lease assets ar<span class=\"_ _2\"></span>e presented<span class=\"_ _2\"></span> as a sep<span class=\"_ _2\"></span>arate line in the<span class=\"_ _42\"> </span> Borrowing costs<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> balance sheet. Le<span class=\"_ _2\"></span>ases with <span class=\"_ _2\"></span>terms of unde<span class=\"_ _2\"></span>r one year ar<span class=\"_ _2\"></span>e<span class=\"_ _42\"> </span> These are recog<span class=\"_ _2\"></span>nised as an e<span class=\"_ _2\"></span>xpense in the per<span class=\"_ _2\"></span>iod in whi<span class=\"_ _2\"></span>ch<span class=\"_ _42\"> </span> not capitalised.<span class=\"_ _42\"> </span> they are incurred<span class=\"_ _2\"></span>, unless the re<span class=\"_ _2\"></span>quiremen<span class=\"_ _2\"></span>ts by the adop<span class=\"_ _2\"></span>ted<span class=\"_ _42\"> </span> accounting standa<span class=\"_ _2\"></span>rds for the <span class=\"_ _2\"></span>capitalisation of<span class=\"_ _2\"></span> borrowing<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> The lease liabilit<span class=\"_ _2\"></span>y is measured <span class=\"_ _2\"></span>initially at the<span class=\"_ _2\"></span> present value<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> costs relating to<span class=\"_ _2\"></span> assets are met<span class=\"_ _2\"></span>. Fo<span class=\"_ _2\"></span>r the purpose<span class=\"_ _2\"></span> of cash<span class=\"_ _42\"> </span> of lease payment<span class=\"_ _2\"></span>s over the ter<span class=\"_ _2\"></span>m of the<span class=\"_ _2\"></span> lease which is<span class=\"_ _42\"> </span> flow reporting, intere<span class=\"_ _2\"></span>st paid and re<span class=\"_ _2\"></span>ceived i<span class=\"_ _2\"></span>s considered  determined a<span class=\"_ _2\"></span>s the end of the<span class=\"_ _2\"></span> lease, unless the Co<span class=\"_ _2\"></span>mpany is<span class=\"_ _42\"> </span> to be operating<span class=\"_ _2\"></span> cash flows. reasonably certain<span class=\"_ _2\"></span> that a brea<span class=\"_ _2\"></span>k clau<span class=\"_ _2\"></span>se or purchase op<span class=\"_ _2\"></span>tion<span class=\"_ _42\"> </span> will be exercised. The<span class=\"_ _2\"></span>se payment<span class=\"_ _2\"></span>s are discoun<span class=\"_ _2\"></span>ted at the<span class=\"_ _42\"> </span> T<span class=\"ls2\">ax</span>ation<span class=\"_ _42\"> </span> Company\u2019s in<span class=\"_ _2\"></span>cremental borr<span class=\"_ _2\"></span>owing rate. For<span class=\"_ _2\"></span> sites at whi<span class=\"_ _2\"></span>ch<span class=\"_ _42\"> </span> Current tax asset<span class=\"_ _2\"></span>s and liabili<span class=\"_ _2\"></span>ties are measur<span class=\"_ _2\"></span>ed at the<span class=\"_ _42\"> </span> rent is payable as<span class=\"_ _2\"></span> a percentag<span class=\"_ _2\"></span>e of re<span class=\"_ _2\"></span>venue, the lea<span class=\"_ _2\"></span>se<span class=\"_ _42\"> </span> amount expected<span class=\"_ _2\"></span> to be re<span class=\"_ _2\"></span>covered from,<span class=\"_ _2\"></span> or paid to, the<span class=\"_ _42\"> </span> liability is mea<span class=\"_ _2\"></span>sured at the pre<span class=\"_ _2\"></span>sent value<span class=\"_ _2\"></span> of the<span class=\"_ _42\"> </span> taxation authori<span class=\"_ _2\"></span>ties, based on <span class=\"_ _2\"></span>tax ra<span class=\"_ _2\"></span>tes and laws which<span class=\"_ _2\"></span> are<span class=\"_ _42\"> </span> unavoidable minimum<span class=\"_ _2\"></span> guarantee<span class=\"_ _2\"></span> payments<span class=\"_ _2\"></span> over the term<span class=\"_ _42\"> </span> enacted or sub<span class=\"_ _2\"></span>stantively ena<span class=\"_ _2\"></span>cted b<span class=\"_ _2\"></span>y the balance shee<span class=\"_ _2\"></span>t<span class=\"_ _42\"> </span> of the lease, while<span class=\"_ _2\"></span> any amount<span class=\"_ _2\"></span>s above this mini<span class=\"_ _2\"></span>mum<span class=\"_ _42\"> </span> date.  amount will be e<span class=\"_ _2\"></span>xpensed to<span class=\"_ _2\"></span> the income state<span class=\"_ _2\"></span>ment.<span class=\"_ _42\"> </span> Deferred tax is re<span class=\"_ _2\"></span>cognised on<span class=\"_ _2\"></span> all tempo<span class=\"_ _2\"></span>rary difference<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span> Right-<span class=\"ls2\">of</span>-use asset  arising between <span class=\"_ _2\"></span>the tax base<span class=\"_ _2\"></span>s of assets an<span class=\"_ _2\"></span>d liabilities<span class=\"_ _2\"></span> and<span class=\"_ _42\"> </span> The right-<span class=\"ls2\">of</span>-use asse<span class=\"_ _2\"></span>t compri<span class=\"_ _2\"></span>ses the initial mea<span class=\"_ _2\"></span>surement<span class=\"_ _42\"> </span> their carrying a<span class=\"_ _2\"></span>mounts in the <span class=\"_ _2\"></span>financial s<span class=\"_ _2\"></span>tatements, with <span class=\"_ _2\"></span>the<span class=\"_ _42\"> </span> of the corresponding<span class=\"_ _2\"></span> lease<span class=\"_ _2\"></span> liability, any initia<span class=\"_ _2\"></span>l direct co<span class=\"_ _2\"></span>sts<span class=\"_ _42\"> </span> following excep<span class=\"_ _2\"></span>tions:<span class=\"_ _42\"> </span> and the cost o<span class=\"_ _2\"></span>f any obliga<span class=\"_ _2\"></span>tion to restore <span class=\"_ _2\"></span>the site at<span class=\"_ _2\"></span> the end<span class=\"_ _42\"> </span> of the lease. It i<span class=\"_ _2\"></span>s subsequently<span class=\"_ _2\"></span> measured<span class=\"_ _2\"></span> at cost less<span class=\"_ _42\"> </span> \u25fc<span class=\"ff1 fcd\"> <span class=\"fc0\">Where the tempor<span class=\"_ _2\"></span>ary differe<span class=\"_ _2\"></span>nce arise<span class=\"_ _2\"></span>s from an </span></span><span class=\"ff1 fcd\"><span class=\"fc0\"> </span></span>accumulated depre<span class=\"_ _2\"></span>ciation and i<span class=\"_ _2\"></span>mpairment los<span class=\"_ _2\"></span>ses. Right-<span class=\"ls27\">of</span>-<span class=\"_ _42\"> </span>asset or liabili<span class=\"_ _2\"></span>ty in a transa<span class=\"_ _2\"></span>ction which,<span class=\"_ _2\"></span> at the time of<span class=\"_ _2\"></span> the<span class=\"_ _42\"> </span> use assets are<span class=\"_ _2\"></span> depreciated<span class=\"_ _2\"></span> over the term<span class=\"_ _2\"></span> of the lea<span class=\"_ _2\"></span>se.  transaction, affec<span class=\"_ _2\"></span>ts neither<span class=\"_ _2\"></span> accounting no<span class=\"_ _2\"></span>r taxable<span class=\"_ _2\"></span> profit or<span class=\"_ _42\"> </span> loss.<span class=\"_ _42\"> </span> J D WETHERS<span class=\"_ _2\"></span>POON PLC <span class=\"fs0\"> </span>ANNUAL REPORT<span class=\"_ _2\"></span> AND FIN<span class=\"_ _2\"></span>ANCIAL STA<span class=\"_ _2\"></span>TEMENTS 2025<span class=\"_ _2\"></span><span class=\"fs0\"> </span>45<span class=\"ff1 fs0 ls0\"> </span>fdfdfds ACCOUNTIN<span class=\"_ _2\"></span>G POLICI<span class=\"_ _2\"></span>ES \u25fc<span class=\"ff1 fc0\"> Deferred ta<span class=\"_ _2\"></span>x assets are re<span class=\"_ _2\"></span>cognised<span class=\"_ _2\"></span> only to the<span class=\"_ _2\"></span> extent<span class=\"_ _42\"> </span></span><span class=\"ff1 fc0\"> </span>Financial liabilitie<span class=\"_ _2\"></span>s  that it is proba<span class=\"_ _2\"></span>ble that taxable pr<span class=\"_ _2\"></span>ofit will<span class=\"_ _2\"></span> be available<span class=\"_ _42\"> </span> The Company clas<span class=\"_ _2\"></span>sifies its finan<span class=\"_ _2\"></span>cial liabilitie<span class=\"_ _2\"></span>s as other<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> against which<span class=\"_ _2\"></span> the deductible<span class=\"_ _2\"></span> tempo<span class=\"_ _2\"></span>rary differences,<span class=\"_ _42\"> </span> financial liabilitie<span class=\"_ _2\"></span>s. These are <span class=\"_ _2\"></span>measured at<span class=\"_ _2\"></span> fair value on<span class=\"_ _42\"> </span> carried-forwar<span class=\"_ _2\"></span>d tax credits or ta<span class=\"_ _2\"></span>x losse<span class=\"_ _2\"></span>s can be utilised<span class=\"_ _2\"></span>.<span class=\"_ _42\"> </span> initial recognition<span class=\"_ _2\"></span> and subsequen<span class=\"_ _2\"></span>tly mea<span class=\"_ _2\"></span>sured at amor<span class=\"_ _2\"></span>tised<span class=\"_ _42\"> </span> cost, using the<span class=\"_ _2\"></span> effective-interest<span class=\"_ _2\"></span> method. Deferred tax as<span class=\"_ _2\"></span>sets and liabili<span class=\"_ _2\"></span>ties are<span class=\"_ _2\"></span> measured at the<span class=\"_ _2\"></span> tax<span class=\"_ _42\"> </span> rates which are e<span class=\"_ _2\"></span>xpected to ap<span class=\"_ _2\"></span>ply whe<span class=\"_ _2\"></span>n the related as<span class=\"_ _2\"></span>set<span class=\"_ _42\"> </span> Bank loans and<span class=\"_ _2\"></span> borrowings<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> is realised or<span class=\"_ _2\"></span> liability settled, ba<span class=\"_ _2\"></span>sed on<span class=\"_ _2\"></span> tax rates and<span class=\"_ _2\"></span> laws<span class=\"_ _42\"> </span> Interest-bearing<span class=\"_ _2\"></span> bank loans an<span class=\"_ _2\"></span>d other bor<span class=\"_ _2\"></span>rowings are<span class=\"_ _42\"> </span> enacted or sub<span class=\"_ _2\"></span>stantively ena<span class=\"_ _2\"></span>cted a<span class=\"_ _2\"></span>t the balance shee<span class=\"_ _2\"></span>t<span class=\"_ _42\"> </span> recorded initially<span class=\"_ _2\"></span> at fair value<span class=\"_ _2\"></span> of considera<span class=\"_ _2\"></span>tion received<span class=\"_ _2\"></span>, net<span class=\"_ _42\"> </span> date.  of direct issue <span class=\"_ _2\"></span>costs. Borrow<span class=\"_ _2\"></span>ings are subseque<span class=\"_ _2\"></span>ntly<span class=\"_ _42\"> </span> recorded at a<span class=\"_ _2\"></span>mortised cost,<span class=\"_ _2\"></span> with any differen<span class=\"_ _2\"></span>ce between<span class=\"_ _42\"> </span> Tax is charged or <span class=\"_ _2\"></span>credited<span class=\"_ _2\"></span> directly to the<span class=\"_ _2\"></span> income<span class=\"_ _42\"> </span> the amount recorde<span class=\"_ _2\"></span>d initially<span class=\"_ _2\"></span> and the redemption <span class=\"_ _2\"></span>value<span class=\"_ _42\"> </span> statement, compre<span class=\"_ _2\"></span>hensive<span class=\"_ _2\"></span> income or<span class=\"_ _2\"></span> equity. The tax<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> recognised in the<span class=\"_ _2\"></span> income sta<span class=\"_ _2\"></span>tement over<span class=\"_ _2\"></span> the period of <span class=\"_ _2\"></span>the<span class=\"_ _42\"> </span> charged or credi<span class=\"_ _2\"></span>ted will follow<span class=\"_ _2\"></span> the account<span class=\"_ _2\"></span>ing treatment<span class=\"_ _2\"></span> of<span class=\"_ _42\"> </span> bank loans, using<span class=\"_ _2\"></span> the effe<span class=\"_ _2\"></span>ctive- interest method.<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> the underlying<span class=\"_ _2\"></span> item which ha<span class=\"_ _2\"></span>s given<span class=\"_ _2\"></span> rise to the tax<span class=\"_ _2\"></span> charged<span class=\"_ _42\"> </span> or credited.  Bank loans and loan<span class=\"_ _2\"></span> notes ar<span class=\"_ _2\"></span>e classified a<span class=\"_ _2\"></span>s current<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> liabilities, unle<span class=\"_ _2\"></span>ss the Compan<span class=\"_ _2\"></span>y has an uncondi<span class=\"_ _2\"></span>tional righ<span class=\"_ _2\"></span>t<span class=\"_ _42\"> </span> The Company has<span class=\"_ _2\"></span> determined<span class=\"_ _2\"></span> that the glob<span class=\"_ _2\"></span>al minimum<span class=\"_ _42\"> </span> to defer settlemen<span class=\"_ _2\"></span>t of the liabi<span class=\"_ _2\"></span>lity for<span class=\"_ _2\"></span> at least 12 mon<span class=\"_ _2\"></span>ths<span class=\"_ _42\"> </span> top-up tax - whi<span class=\"_ _2\"></span>ch it is require<span class=\"_ _2\"></span>d to pay under P<span class=\"_ _2\"></span>illar Two<span class=\"_ _42\"> </span> after the balance<span class=\"_ _2\"></span> sheet date<span class=\"_ _2\"></span>. legislation - is an ta<span class=\"_ _2\"></span>x in the scope<span class=\"_ _2\"></span> of IAS 12.<span class=\"_ _2\"></span>  The<span class=\"_ _42\"> </span> temporary, mandator<span class=\"_ _2\"></span>y ex<span class=\"_ _2\"></span>ception to the req<span class=\"_ _2\"></span>uirement to<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> Derivative financ<span class=\"_ _2\"></span>ial instruments<span class=\"_ _2\"></span> and interest-ra<span class=\"_ _2\"></span>te<span class=\"_ _42\"> </span> recognise defer<span class=\"_ _2\"></span>red tax a<span class=\"_ _2\"></span>ssets and liabilitie<span class=\"_ _2\"></span>s related <span class=\"_ _2\"></span>to Pillar<span class=\"_ _42\"> </span> swaps<span class=\"_ _42\"> </span> Two top-up taxe<span class=\"_ _2\"></span>s has been app<span class=\"_ _2\"></span>lied.  Any top-up tax<span class=\"_ _2\"></span> will be<span class=\"_ _42\"> </span> Derivative financial<span class=\"_ _2\"></span> instrumen<span class=\"_ _2\"></span>ts used by the Co<span class=\"_ _2\"></span>mpany are<span class=\"_ _42\"> </span> accounted for a<span class=\"_ _2\"></span>s a curren<span class=\"_ _2\"></span>t tax when it<span class=\"_ _2\"></span> is incurred. stated at fair value<span class=\"_ _2\"></span> on initial<span class=\"_ _2\"></span> recognition an<span class=\"_ _2\"></span>d at subsequ<span class=\"_ _2\"></span>ent<span class=\"_ _42\"> </span> balance sheet da<span class=\"_ _2\"></span>tes.  Financial instru<span class=\"_ _2\"></span>ments<span class=\"_ _42\"> </span> Financial assets and<span class=\"_ _2\"></span> liabilitie<span class=\"_ _2\"></span>s are recogn<span class=\"_ _2\"></span>ised on the da<span class=\"_ _2\"></span>te<span class=\"_ _42\"> </span> Interest-rate swa<span class=\"_ _2\"></span>ps are <span class=\"ff7\">used to <span class=\"_ _2\"></span>mitigate the Compa<span class=\"_ _2\"></span>ny\u2019s<span class=\"_ _42\"> </span></span><span class=\"ff7\"> </span>on which the Compan<span class=\"_ _2\"></span>y become<span class=\"_ _2\"></span>s party to <span class=\"_ _2\"></span>the contractua<span class=\"_ _2\"></span>l<span class=\"_ _42\"> </span> exposure to var<span class=\"_ _2\"></span>iable interest rate<span class=\"_ _2\"></span> risks on borro<span class=\"_ _2\"></span>wings.<span class=\"_ _42\"> </span> provisions of <span class=\"_ _2\"></span>the instrumen<span class=\"_ _2\"></span>t giving rise<span class=\"_ _2\"></span> to the asset or<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> They qualify for<span class=\"_ _2\"></span> hedge accounting<span class=\"_ _2\"></span> only whe<span class=\"_ _2\"></span>re, at incept<span class=\"_ _2\"></span>ion,<span class=\"_ _42\"> </span> liability.<span class=\"_ _42\"> </span><span class=\"ff6\"> </span>there is formal de<span class=\"_ _2\"></span>signation<span class=\"_ _2\"></span> and documenta<span class=\"_ _2\"></span>tion of <span class=\"_ _2\"></span>the<span class=\"_ _42\"> </span> hedging relationship<span class=\"_ _2\"></span>, there i<span class=\"_ _2\"></span>s an economi<span class=\"_ _2\"></span>c relationship<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> Financial assets held<span class=\"_ _2\"></span> at amort<span class=\"_ _2\"></span>ised cost<span class=\"_ _42\"> </span> between the item<span class=\"_ _2\"></span> being hedged<span class=\"_ _2\"></span> and the hedg<span class=\"_ _2\"></span>ing derivati<span class=\"_ _2\"></span>ve<span class=\"_ _42\"> </span> Financial assets held<span class=\"_ _2\"></span> at amort<span class=\"_ _2\"></span>ised cost ar<span class=\"_ _2\"></span>e non-derivative  and credit risk doe<span class=\"_ _2\"></span>s not dom<span class=\"_ _2\"></span>inate the economi<span class=\"_ _2\"></span>c<span class=\"_ _42\"> </span> financial asse<span class=\"_ _2\"></span>ts which are held w<span class=\"_ _2\"></span>ithin a bu<span class=\"_ _2\"></span>siness mode<span class=\"_ _2\"></span>l<span class=\"_ _42\"> </span> relationship.  where the objec<span class=\"_ _2\"></span>tive is to colle<span class=\"_ _2\"></span>ct the contra<span class=\"_ _2\"></span>ctual cash <span class=\"_ _2\"></span>flow<span class=\"_ _42\"> </span> at the same time<span class=\"_ _2\"></span> as the contra<span class=\"_ _2\"></span>ctual term<span class=\"_ _2\"></span>s give rise<span class=\"_ _2\"></span> to cash<span class=\"_ _42\"> </span> A hedging ratio of<span class=\"_ _2\"></span> 1:1 is adopted<span class=\"_ _2\"></span> between<span class=\"_ _2\"></span> the interest-rate<span class=\"_ _42\"> </span> flows which are<span class=\"_ _2\"></span> solely paymen<span class=\"_ _2\"></span>ts of principa<span class=\"_ _2\"></span>l and interes<span class=\"_ _2\"></span>t.<span class=\"_ _42\"> </span> swaps and the<span class=\"_ _2\"></span> Company\u2019s<span class=\"_ _2\"></span> floating<span class=\"ff1\">-rate bor<span class=\"_ _2\"></span>rowings,<span class=\"_ _42\"> </span></span><span class=\"ff1\"> </span>They are included <span class=\"_ _2\"></span>in curren<span class=\"_ _2\"></span>t assets, ex<span class=\"_ _2\"></span>cept for maturi<span class=\"_ _2\"></span>ties<span class=\"_ _42\"> </span> meaning that floa<span class=\"_ _2\"></span>ting interest ra<span class=\"_ _2\"></span>tes paid <span class=\"_ _2\"></span>should be identi<span class=\"_ _2\"></span>cal<span class=\"_ _42\"> </span> greater than 12 <span class=\"_ _2\"></span>months after <span class=\"_ _2\"></span>the balance <span class=\"_ _2\"></span>sheet date.<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> to those amount<span class=\"_ _2\"></span>s received for a<span class=\"_ _2\"></span> given amoun<span class=\"_ _2\"></span>t of<span class=\"_ _42\"> </span> These are cla<span class=\"_ _2\"></span>ssified as non-curr<span class=\"_ _2\"></span>ent assets.<span class=\"_ _42\"> </span> borrowing<span class=\"_ _2\"></span>s.<span class=\"_ _42\"> </span> Other receivables<span class=\"_ _42\"> </span> When hedge ac<span class=\"_ _2\"></span>counting appl<span class=\"_ _2\"></span>ies, the Compa<span class=\"_ _2\"></span>ny tests<span class=\"_ _42\"> </span> Other receivables<span class=\"_ _2\"></span> are recogni<span class=\"_ _2\"></span>sed in<span class=\"_ _2\"></span>itially at transac<span class=\"_ _2\"></span>tion<span class=\"_ _42\"> </span> hedge effectiven<span class=\"_ _2\"></span>ess prospec<span class=\"_ _2\"></span>tively, at reporting<span class=\"_ _2\"></span> periods,<span class=\"_ _42\"> </span> value and carried<span class=\"_ _2\"></span> at amortised<span class=\"_ _2\"></span> cost less<span class=\"_ _2\"></span> any expected<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> using the hypo<span class=\"_ _2\"></span>thetical derivat<span class=\"_ _2\"></span>ive method<span class=\"_ _2\"></span> and compares<span class=\"_ _2\"></span> the<span class=\"_ _42\"> </span> credit losses. The<span class=\"_ _2\"></span> Compan<span class=\"_ _2\"></span>y has a small nu<span class=\"_ _2\"></span>mber of<span class=\"_ _42\"> </span> changes in the<span class=\"_ _2\"></span> fair value of<span class=\"_ _2\"></span> the hedging<span class=\"_ _2\"></span> instrument with<span class=\"_ _42\"> </span> receivables a<span class=\"_ _2\"></span>t any one time<span class=\"_ _2\"></span>; these are ge<span class=\"_ _2\"></span>nerally with<span class=\"_ _42\"> </span> those in the fair<span class=\"_ _2\"></span> value of the hed<span class=\"_ _2\"></span>ged item<span class=\"_ _2\"></span> attributable to the<span class=\"_ _42\"> </span> companies wi<span class=\"_ _2\"></span>th which the Co<span class=\"_ _2\"></span>mpany ha<span class=\"_ _2\"></span>s an established<span class=\"_ _42\"> </span> hedged risk.<span class=\"_ _42\"> </span> trading relation<span class=\"_ _2\"></span>ship.  Hedges could be<span class=\"_ _2\"></span> deemed inef<span class=\"_ _2\"></span>fective if <span class=\"_ _2\"></span>the:  Cash and cash<span class=\"_ _2\"></span> equivalents<span class=\"_ _42\"> </span> \u25fc<span class=\"ff1\"> <span class=\"fc0\">period over w<span class=\"_ _2\"></span>hich the borrow<span class=\"_ _2\"></span>ings were<span class=\"_ _2\"></span> drawn were<span class=\"_ _42\"> </span></span></span><span class=\"ff1\"><span class=\"fc0\"><span class=\"_ _2\"></span> </span></span>Cash and short-term<span class=\"_ _2\"></span> deposits in<span class=\"_ _2\"></span> the balan<span class=\"_ _2\"></span>ce sheet <span class=\"ls2\">and<span class=\"_ _42\"> </span></span><span class=\"ls2\"> </span>changed. This<span class=\"_ _2\"></span> could result in<span class=\"_ _2\"></span> the borr<span class=\"_ _2\"></span>owings being made<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> cash flow statemen<span class=\"_ _2\"></span>t comprise <span class=\"_ _2\"></span>cash at ban<span class=\"_ _2\"></span>k and in hand<span class=\"_ _2\"></span>.<span class=\"_ _42\"> </span> at a different floa<span class=\"_ _2\"></span>ting rate than<span class=\"_ _2\"></span> the interest-rate swap<span class=\"_ _2\"></span>.<span class=\"_ _42\"> </span> Bank overdrafts<span class=\"_ _2\"></span> are shown wi<span class=\"_ _2\"></span>thin current fina<span class=\"_ _2\"></span>ncial liabilitie<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span> on the balance <span class=\"_ _2\"></span>sheet. Cash<span class=\"_ _2\"></span> and cash equ<span class=\"_ _2\"></span>ivalents in<span class=\"_ _2\"></span>clude<span class=\"_ _42\"> </span> \u25fc<span class=\"ff1\"> <span class=\"fc0\">gross amoun<span class=\"_ _2\"></span>t of borrowing<span class=\"_ _2\"></span>s were less <span class=\"_ _2\"></span>than the value<span class=\"_ _42\"> </span></span></span><span class=\"ff1\"><span class=\"fc0\"><span class=\"_ _2\"></span> </span></span>recognition of a<span class=\"_ _2\"></span>mounts for<span class=\"_ _2\"></span> cash in tra<span class=\"_ _2\"></span>nsit, including<span class=\"_ _42\"> </span> swapped.<span class=\"_ _42\"> </span> electronic card pa<span class=\"_ _2\"></span>yments no<span class=\"_ _2\"></span>t yet receipted a<span class=\"_ _2\"></span>s these are<span class=\"_ _42\"> </span> \u25fc<span class=\"ff1\"> <span class=\"fc0\">impact of LI<span class=\"_ _2\"></span>BOR reform wer<span class=\"_ _2\"></span>e to cause a <span class=\"_ _2\"></span>mismatch<span class=\"_ _42\"> </span></span></span><span class=\"ff1\"><span class=\"fc0\"> </span></span>highly liquid and <span class=\"_ _2\"></span>low credit ri<span class=\"_ _2\"></span>sk.<span class=\"_ _42\"> </span> between the inter<span class=\"_ _2\"></span>est rate of<span class=\"_ _2\"></span> the swap<span class=\"_ _2\"></span>s and that of the<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> Company\u2019s debt<span class=\"_ _2\"></span>.<span class=\"_ _42\"> </span><span class=\"ff1\"> </span>Credit risk<span class=\"_ _42\"> </span> Credit risk losses<span class=\"_ _2\"></span> arise when<span class=\"_ _2\"></span> debtors fail <span class=\"_ _2\"></span>to pay their<span class=\"_ _42\"> </span> As disclosed in<span class=\"_ _2\"></span> note 21, there <span class=\"ls2\">are </span>curr<span class=\"_ _2\"></span>ently no swaps<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> obligation to the<span class=\"_ _2\"></span> Company. The<span class=\"_ _2\"></span> Compan<span class=\"_ _2\"></span>y assesses <span class=\"_ _2\"></span>credit<span class=\"_ _42\"> </span> designated for hed<span class=\"_ _2\"></span>ge account<span class=\"_ _2\"></span>ing. For those swa<span class=\"_ _2\"></span>ps<span class=\"_ _42\"> </span> risk, based on h<span class=\"_ _2\"></span>istoric experien<span class=\"_ _2\"></span>ce.  terminated<span class=\"ff5 fs0\"> </span>which wer<span class=\"_ _2\"></span>e previousl<span class=\"_ _2\"></span>y designated <span class=\"_ _2\"></span>for hedge<span class=\"_ _42\"> </span> accounting, an as<span class=\"_ _2\"></span>sessment is mad<span class=\"_ _2\"></span>e to deter<span class=\"_ _2\"></span>mine the<span class=\"_ _42\"> </span> The Company has<span class=\"_ _2\"></span> no significan<span class=\"_ _2\"></span>t history of<span class=\"_ _2\"></span> non-payment;<span class=\"_ _42\"> </span> future cashflows<span class=\"_ _2\"></span> of the hedged <span class=\"_ _2\"></span>item <span class=\"ls2\">and</span> the amoun<span class=\"_ _2\"></span>t to be<span class=\"_ _42\"> </span> as a result, the e<span class=\"_ _2\"></span>xpected <span class=\"_ _2\"></span>credit losses on <span class=\"_ _2\"></span>financial asse<span class=\"_ _2\"></span>ts<span class=\"_ _42\"> </span> recycled from o<span class=\"_ _2\"></span>ther compreh<span class=\"_ _2\"></span>ensive inco<span class=\"_ _2\"></span>me to the inco<span class=\"_ _2\"></span>me<span class=\"_ _42\"> </span> are not material.<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> statement.  46<span class=\"ff1 fs0 ls0\"> </span>ANNUAL REPORT<span class=\"_ _2\"></span> AND FINAN<span class=\"_ _2\"></span>CIAL STATE<span class=\"_ _2\"></span>MENTS 2025<span class=\"_ _2\"></span><span class=\"ff6\"> </span>J D WETHERS<span class=\"_ _2\"></span>POON PLC fdfdfds ACCOUNTIN<span class=\"_ _2\"></span>G POLICI<span class=\"_ _2\"></span>ES Management make<span class=\"_ _2\"></span>s judgement<span class=\"_ _2\"></span>s in forecasting<span class=\"_ _2\"></span> future<span class=\"_ _42\"> </span> Share-based pay<span class=\"_ _2\"></span>ments<span class=\"_ _42\"> </span> borrowing<span class=\"_ _2\"></span>s<span class=\"ls1c\">. </span>These forecas<span class=\"_ _2\"></span>ts affect the ra<span class=\"_ _2\"></span>te at which<span class=\"_ _2\"></span> the<span class=\"_ _42\"> </span> The Company has<span class=\"_ _2\"></span> an employee <span class=\"_ _2\"></span>share incenti<span class=\"_ _2\"></span>ve plan<span class=\"_ _42\"> </span> fair value previou<span class=\"_ _2\"></span>sly recogn<span class=\"_ _2\"></span>ised an<span class=\"_ _2\"></span>d frozen in other<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> which awards shar<span class=\"_ _2\"></span>es to qualif<span class=\"_ _2\"></span>ying e<span class=\"_ _2\"></span>mployees; there i<span class=\"_ _2\"></span>s also<span class=\"_ _42\"> </span> comprehensive <span class=\"_ _2\"></span>income is re<span class=\"_ _2\"></span>cycled to the in<span class=\"_ _2\"></span>come<span class=\"_ _42\"> </span> a deferred bonu<span class=\"_ _2\"></span>s scheme whi<span class=\"_ _2\"></span>ch award<span class=\"_ _2\"></span>s shares to<span class=\"_ _42\"> </span> statement.<span class=\"_ _42\"> </span> directors and <span class=\"_ _2\"></span>senior managers<span class=\"_ _2\"></span>, subject to<span class=\"_ _2\"></span> specific<span class=\"_ _42\"> </span> performance criteria<span class=\"_ _2\"></span>.<span class=\"_ _42\"> </span> The effective elemen<span class=\"_ _2\"></span>t of any ga<span class=\"_ _2\"></span>in or loss fro<span class=\"_ _2\"></span>m remeasuring<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> the derivative des<span class=\"_ _2\"></span>ignated a<span class=\"_ _2\"></span>s the hedg<span class=\"_ _2\"></span>ing instrument is<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> The cost of the awa<span class=\"_ _2\"></span>rds in<span class=\"_ _2\"></span> respect of these plan<span class=\"_ _2\"></span>s is<span class=\"_ _42\"> </span> recognised in other<span class=\"_ _2\"></span> comprehen<span class=\"_ _2\"></span>sive income with<span class=\"_ _2\"></span> the<span class=\"_ _42\"> </span> measured by refer<span class=\"_ _2\"></span>ence to the<span class=\"_ _2\"></span> fair value at the<span class=\"_ _2\"></span> date at<span class=\"_ _42\"> </span> ineffective elemen<span class=\"_ _2\"></span>t recogni<span class=\"_ _2\"></span>sed immed<span class=\"_ _2\"></span>iately in the<span class=\"_ _2\"></span> income<span class=\"_ _42\"> </span> which they are<span class=\"_ _2\"></span> granted and i<span class=\"_ _2\"></span>s amortised a<span class=\"_ _2\"></span>s an expen<span class=\"_ _2\"></span>se<span class=\"_ _42\"> </span> statement.<span class=\"_ _42\"> </span> over the vesting<span class=\"_ _2\"></span> period. In a<span class=\"_ _2\"></span>ssessing<span class=\"_ _2\"></span> the initial fair<span class=\"_ _2\"></span> value,<span class=\"_ _42\"> </span> no account is ta<span class=\"_ _2\"></span>ken of any <span class=\"_ _2\"></span>vesting condition<span class=\"_ _2\"></span>s, other than<span class=\"_ _42\"> </span> Hedge accounting<span class=\"_ _2\"></span> is discontinue<span class=\"_ _2\"></span>d when<span class=\"_ _2\"></span> the hedge expire<span class=\"_ _2\"></span>s,<span class=\"_ _42\"> </span> market conditions<span class=\"_ _2\"></span> linked to <span class=\"_ _2\"></span>the price of the<span class=\"_ _2\"></span> shares of<span class=\"_ _2\"></span> the<span class=\"_ _42\"> </span> is sold, terminated or<span class=\"_ _2\"></span> no longer<span class=\"_ _2\"></span> mee<span class=\"_ _2\"></span>ts the Compan<span class=\"_ _2\"></span>y\u2019s risk<span class=\"_ _42\"> </span> Company.  management obje<span class=\"_ _2\"></span>ctive. The Company curre<span class=\"_ _2\"></span>ntly has<span class=\"_ _2\"></span> no other share-based<span class=\"_ _42\"> </span> Share capital<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> transactions.<span class=\"_ _42\"> </span> Ordinary share<span class=\"_ _2\"></span>s are classified<span class=\"_ _2\"></span> as e<span class=\"_ _2\"></span>quity. Incremen<span class=\"_ _2\"></span>tal costs<span class=\"_ _42\"> </span> directly attributable<span class=\"_ _2\"></span> to the<span class=\"_ _2\"></span> issue of new<span class=\"_ _2\"></span> shares or option<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span> Shares purcha<span class=\"_ _2\"></span>sed for shar<span class=\"_ _2\"></span>e-based payment awar<span class=\"_ _2\"></span>ds are<span class=\"_ _42\"> </span> are shown in equi<span class=\"_ _2\"></span>ty as a dedu<span class=\"_ _2\"></span>ction, net of<span class=\"_ _2\"></span> tax, from the<span class=\"_ _42\"> </span> held in equity at h<span class=\"_ _2\"></span>istoric cost<span class=\"_ _2\"></span>, until the<span class=\"_ _2\"></span> awards ve<span class=\"_ _2\"></span>st, when<span class=\"_ _42\"> </span> proceeds.  they are transfer<span class=\"_ _2\"></span>red to emplo<span class=\"_ _2\"></span>yees.<span class=\"_ _42\"> </span> When the Compan<span class=\"_ _2\"></span>y repurcha<span class=\"_ _2\"></span>ses its own<span class=\"_ _2\"></span> shares, the <span class=\"_ _2\"></span>cost<span class=\"_ _42\"> </span> Further information <span class=\"ls2\">on<span class=\"_ _2\"></span><span class=\"ls0\"> the fair valu<span class=\"_ _2\"></span>e of awards can<span class=\"_ _2\"></span> be<span class=\"_ _42\"> </span></span></span><span class=\"ls2\"><span class=\"ls0\"> </span></span>of the share<span class=\"_ _2\"></span>s purchased and a<span class=\"_ _2\"></span>sso<span class=\"_ _2\"></span>ciated transaction costs<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> found in note 4. are taken direct<span class=\"_ _2\"></span>ly to equity and<span class=\"_ _2\"></span> deducted <span class=\"_ _2\"></span>from retained<span class=\"_ _42\"> </span> New accounting st<span class=\"_ _2\"></span>andards ad<span class=\"_ _2\"></span>opted in<span class=\"_ _2\"></span> the year<span class=\"_ _42\"> </span><span class=\"ff1\"> </span>earnings. The no<span class=\"_ _2\"></span>minal value<span class=\"_ _2\"></span> of shares pur<span class=\"_ _2\"></span>chased is<span class=\"_ _42\"> </span> The adoption o<span class=\"_ _2\"></span>f these standa<span class=\"_ _2\"></span>rds has not ha<span class=\"_ _2\"></span>d a signifi<span class=\"_ _2\"></span>cant<span class=\"_ _42\"> </span> transferred fro<span class=\"_ _2\"></span>m share capital<span class=\"_ _2\"></span> to the<span class=\"_ _2\"></span> capital redemp<span class=\"_ _2\"></span>tion<span class=\"_ _42\"> </span> impact on the Compan<span class=\"_ _2\"></span>y\u2019s re<span class=\"_ _2\"></span>sults, financial po<span class=\"_ _2\"></span>sition or<span class=\"_ _42\"> </span> reserve. disclosures:<span class=\"_ _42\"> </span> Foreign currencies<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> \u25fc<span class=\"ff1 fce\"> <span class=\"fc0\">Classification o<span class=\"_ _2\"></span>f liabilities as <span class=\"_ _2\"></span>current or n<span class=\"ls2\">on</span>-current (<span class=\"_ _2\"></span>IAS<span class=\"_ _42\"> </span></span></span><span class=\"ff1 fce\"><span class=\"fc0\"> </span></span>Transactions den<span class=\"_ _2\"></span>ominated in <span class=\"_ _2\"></span>foreign curr<span class=\"_ _2\"></span>encies are<span class=\"_ _42\"> </span> 1 <span class=\"ff7 ls0\">\u2013<span class=\"ff1\"> Non-current liabili<span class=\"_ _2\"></span>ties with co<span class=\"_ _2\"></span>venants)<span class=\"_ _42\"> </span></span></span><span class=\"ff7 ls0\"><span class=\"ff1\"> </span></span>recorded at the ra<span class=\"_ _2\"></span>tes of e<span class=\"_ _2\"></span>xchange pre<span class=\"_ _2\"></span>vailing at the<span class=\"_ _42\"> </span> transaction da<span class=\"_ _2\"></span>te. Monetar<span class=\"_ _2\"></span>y assets an<span class=\"_ _2\"></span>d liabilities are<span class=\"_ _42\"> </span> \u25fc<span class=\"ff1\"> <span class=\"fc0\">Supplier finan<span class=\"_ _2\"></span>cing arrange<span class=\"_ _2\"></span>ments (IAS 7 and<span class=\"_ _2\"></span> IFRS 7)<span class=\"_ _42\"> </span></span></span><span class=\"ff1\"><span class=\"fc0\"> </span></span>translated at year-e<span class=\"_ _2\"></span>nd exchange r<span class=\"_ _2\"></span>ates, with<span class=\"_ _2\"></span> the resulting<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> \u25fc<span class=\"ff1\"> <span class=\"fc0\">Lease liability in<span class=\"_ _2\"></span> a sale and lea<span class=\"_ _2\"></span>se back (I<span class=\"_ _2\"></span>FRS 16)<span class=\"_ _42\"> </span></span></span><span class=\"ff1\"><span class=\"fc0\"> </span></span>exchange differen<span class=\"_ _2\"></span>ces taken <span class=\"_ _2\"></span>to the income<span class=\"_ _2\"></span> statement.<span class=\"_ _42\"> </span> New accounting st<span class=\"_ _2\"></span>andards <span class=\"_ _2\"></span>in issue, but not<span class=\"_ _2\"></span> yet<span class=\"_ _42\"> </span> The Irish branch\u2019<span class=\"_ _2\"></span>s results ar<span class=\"_ _2\"></span>e translated<span class=\"_ _2\"></span> at the avera<span class=\"_ _2\"></span>ge<span class=\"_ _42\"> </span> effective  exchange rate for<span class=\"_ _2\"></span> the reporting<span class=\"_ _2\"></span> per<span class=\"_ _2\"></span>iod; the balance<span class=\"_ _2\"></span> sheet<span class=\"_ _42\"> </span> New accounting <span class=\"_ _2\"></span>standards an<span class=\"_ _2\"></span>d inter<span class=\"_ _2\"></span>pretations which are<span class=\"_ _2\"></span> in<span class=\"_ _42\"> </span> is translated at the<span class=\"_ _2\"></span> year-end e<span class=\"_ _2\"></span>xchange rate. Re<span class=\"_ _2\"></span>sulting<span class=\"_ _42\"> </span> issue but not yet<span class=\"_ _2\"></span> effective are l<span class=\"_ _2\"></span>isted<span class=\"_ _2\"></span> below. The Compa<span class=\"_ _2\"></span>ny<span class=\"_ _42\"> </span> exchange differen<span class=\"_ _2\"></span>ces are re<span class=\"_ _2\"></span>cognised<span class=\"_ _2\"></span> in comprehensi<span class=\"_ _2\"></span>ve<span class=\"_ _42\"> </span> is assessing the i<span class=\"_ _2\"></span>mpact of <span class=\"_ _2\"></span>the follow<span class=\"_ _2\"></span>ing new and amend<span class=\"_ _2\"></span>ed<span class=\"_ _42\"> </span> income.<span class=\"_ _42\"> </span> standards, whi<span class=\"_ _2\"></span>ch have been i<span class=\"_ _2\"></span>ssued<span class=\"_ _2\"></span> or are awaiting<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> endorsement b<span class=\"_ _2\"></span>y the UK End<span class=\"_ _2\"></span>orsement Board. The<span class=\"_ _42\"> </span> Revaluation gain<span class=\"_ _2\"></span>s and losse<span class=\"_ _2\"></span>s on the long-term <span class=\"_ _2\"></span>financing of<span class=\"_ _42\"> </span> Company has <span class=\"_ _2\"></span>chosen not to ado<span class=\"_ _2\"></span>pt these ear<span class=\"_ _2\"></span>ly:<span class=\"_ _42\"> </span> the Irish bran<span class=\"_ _2\"></span>ch are recogni<span class=\"_ _2\"></span>sed in compre<span class=\"_ _2\"></span>hensive inco<span class=\"_ _2\"></span>me. \u25fc<span class=\"ff1\"> <span class=\"fc0\">IFRS 18 Pre<span class=\"_ _2\"></span>sentation and di<span class=\"_ _2\"></span>sclosure<span class=\"_ _2\"></span> in financial<span class=\"_ _42\"> </span></span></span><span class=\"ff1\"><span class=\"fc0\"> </span></span>Retirement benef<span class=\"_ _2\"></span>its<span class=\"_ _42\"> </span> statements<span class=\"_ _42\"> </span> Contributions to<span class=\"_ _2\"></span> personal pen<span class=\"_ _2\"></span>sion schemes<span class=\"_ _2\"></span> are recogni<span class=\"_ _2\"></span>sed<span class=\"_ _42\"> </span> \u25fc<span class=\"ff1\"> <span class=\"fc0\">Lack of exchang<span class=\"_ _2\"></span>eability (I<span class=\"_ _2\"></span>AS 21)<span class=\"_ _42\"> </span></span></span><span class=\"ff1\"><span class=\"fc0\"> </span></span>in the income <span class=\"_ _2\"></span>statement in the<span class=\"_ _2\"></span> period in wh<span class=\"_ _2\"></span>ich they fall<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> due. All contribut<span class=\"_ _2\"></span>ions are in re<span class=\"_ _2\"></span>spect of a de<span class=\"_ _2\"></span>fined<span class=\"_ _42\"> </span> \u25fc<span class=\"ff1\"> <span class=\"fc0\">Classification and<span class=\"_ _2\"></span> measur<span class=\"_ _2\"></span>ement of financ<span class=\"_ _2\"></span>ial instrumen<span class=\"_ _2\"></span>ts<span class=\"_ _42\"> </span></span></span><span class=\"ff1\"><span class=\"fc0\"> </span></span>contribution scheme<span class=\"_ _2\"></span>. Once the<span class=\"_ _2\"></span> contribu<span class=\"_ _2\"></span>tions have bee<span class=\"_ _2\"></span>n<span class=\"_ _42\"> </span> (IFRS 9 and IFRS<span class=\"_ _2\"></span> 7)<span class=\"_ _42\"> </span> paid, the Compan<span class=\"_ _2\"></span>y has no futur<span class=\"_ _2\"></span>e payment obligat<span class=\"_ _2\"></span>ions. Al<span class=\"ls0\">ternative performance<span class=\"_ _2\"></span> measur<span class=\"_ _2\"></span>es<span class=\"_ _42\"> </span></span><span class=\"ls0\"> </span>The Company use<span class=\"_ _2\"></span>s severa<span class=\"_ _2\"></span>l alternative performan<span class=\"_ _2\"></span>ce<span class=\"_ _42\"> </span> Dividends<span class=\"_ _42\"> </span> measures (APM<span class=\"_ _2\"></span>s) throughout<span class=\"_ _2\"></span> the annual re<span class=\"_ _2\"></span>port and<span class=\"_ _42\"> </span> Dividends recom<span class=\"_ _2\"></span>mended b<span class=\"_ _2\"></span>y the boar<span class=\"_ _2\"></span>d, but unpaid at ea<span class=\"_ _2\"></span>ch<span class=\"_ _42\"> </span> accounts which<span class=\"_ _2\"></span> are not defined<span class=\"_ _2\"></span> by Internat<span class=\"_ _2\"></span>ional Finan<span class=\"_ _2\"></span>cial<span class=\"_ _42\"> </span> period end, are no<span class=\"_ _2\"></span>t recogni<span class=\"_ _2\"></span>sed in the financ<span class=\"_ _2\"></span>ial statement<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span> Reporting Standard<span class=\"_ _2\"></span>s (IFRS).<span class=\"_ _2\"></span> APMs are u<span class=\"_ _2\"></span>sed in<span class=\"_ _42\"> </span> until they are paid (<span class=\"_ _2\"></span>in the ca<span class=\"_ _2\"></span>se of the interim<span class=\"_ _2\"></span> dividend) or<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> conjunction with <span class=\"_ _2\"></span>IFRS mea<span class=\"_ _2\"></span>sures in re<span class=\"_ _2\"></span>porting financial<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> approved by share<span class=\"_ _2\"></span>holders at <span class=\"_ _2\"></span>the annua<span class=\"_ _2\"></span>l general meeting<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> information and as<span class=\"_ _2\"></span>sessing per<span class=\"_ _2\"></span>formance, bu<span class=\"_ _2\"></span>t are not gi<span class=\"_ _2\"></span>ven<span class=\"_ _42\"> </span> (in the case of<span class=\"_ _2\"></span> the final dividend<span class=\"_ _2\"></span>). greater promine<span class=\"_ _2\"></span>nce. Managemen<span class=\"_ _2\"></span>t believes tha<span class=\"_ _2\"></span>t APMs<span class=\"_ _42\"> </span> provide a helpful <span class=\"_ _2\"></span>comparison of<span class=\"_ _2\"></span> performan<span class=\"_ _2\"></span>ce from one<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> Changes in net<span class=\"_ _2\"></span> debt<span class=\"_ _42\"> </span> period to another.<span class=\"_ _2\"></span> The APMs u<span class=\"_ _2\"></span>sed have been<span class=\"_ _2\"></span> defined<span class=\"_ _42\"> </span> These are both the<span class=\"_ _2\"></span> cash and<span class=\"_ _2\"></span> non-cash movement<span class=\"_ _2\"></span>s  below, alongside<span class=\"_ _2\"></span> reconcilia<span class=\"_ _2\"></span>tions to IFRS <span class=\"_ _2\"></span>measures:<span class=\"_ _42\"> </span> of the year, in<span class=\"_ _2\"></span>cluding move<span class=\"_ _2\"></span>ments in asset-financing<span class=\"ls23\">,<span class=\"_ _42\"> </span></span><span class=\"ls23\"> </span>borrowing<span class=\"_ _2\"></span>s, cash and cash equ<span class=\"_ _2\"></span>ivalen<span class=\"_ _2\"></span>ts. J D WETHERS<span class=\"_ _2\"></span>POON PLC <span class=\"fs0\"> </span>ANNUAL REPORT<span class=\"_ _2\"></span> AND FIN<span class=\"_ _2\"></span>ANCIAL STA<span class=\"_ _2\"></span>TEMENTS 2025<span class=\"_ _2\"></span><span class=\"fs0\"> </span>47<span class=\"ff1 fs0 ls0\"> </span><div class=\"c w2 h65 gs6d7\"><div class=\"t m0 x5c h5e y3c8 ff8 fsd fc0 sc0 ls0 ws0\">ACCOUNTIN<span class=\"_ _2\"></span>G POLICI<span class=\"_ _2\"></span>ES<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs6d8\"><div class=\"t m0 x1 h18 y88c ffe fs9 fcc sc0 ls0 ws0\">\u25fc<span class=\"ff1\"> <span class=\"fc0\">Free cash flow<span class=\"_ _2\"></span> - the calcula<span class=\"_ _2\"></span>tion of free ca<span class=\"_ _2\"></span>sh flow is<span class=\"_ _42\"> </span></span></span><span class=\"ff1\"><span class=\"fc0\"> </span></span></div></div><div class=\"c w2 h0 gs6d8\"><div class=\"t m0 x1 h18 y88d ff1 fs9 fc0 sc0 ls0 ws0\">based on the net<span class=\"_ _2\"></span> cash genera<span class=\"_ _2\"></span>ted b<span class=\"_ _2\"></span>y business activi<span class=\"_ _2\"></span>ties<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs6d8\"><div class=\"t m0 x1 h18 y88e ff1 fs9 fc0 sc0 ls0 ws0\">and available for in<span class=\"_ _2\"></span>vestment in ne<span class=\"_ _2\"></span>w pub de<span class=\"_ _2\"></span>velopments an<span class=\"_ _42\"> </span>d<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs6d8\"><div class=\"t m0 x1 h18 y88f ff1 fs9 fc0 sc0 ls0 ws0\">extensions to<span class=\"_ _2\"></span> current pubs, af<span class=\"_ _2\"></span>ter fu<span class=\"_ _2\"></span>nding interest,<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs6d8\"><div class=\"t m0 x1 h18 y890 ff1 fs9 fc0 sc0 ls0 ws0\">corporation tax,<span class=\"_ _2\"></span> lease prin<span class=\"_ _2\"></span>cipal payments, loan <span class=\"_ _2\"></span>issue co<span class=\"_ _2\"></span>st<span class=\"_ _42\"> </span>s<span class=\"_ _42\"> </span>, </div></div><div class=\"c w2 h0 gs6d8\"><div class=\"t m0 x1 h18 y891 ff1 fs9 fc0 sc0 ls0 ws0\">all reinvestment<span class=\"_ _2\"></span> in information<span class=\"_ _2\"></span> technolog<span class=\"_ _2\"></span>y, head office<span class=\"_ _2\"></span> an<span class=\"_ _42\"> </span>d<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs6d8\"><div class=\"t m0 x1 h18 y892 ff1 fs9 fc0 sc0 ls0 ws0\">pubs trading at <span class=\"_ _2\"></span>the start of the<span class=\"_ _2\"></span> period (exclud<span class=\"_ _2\"></span>ing<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs6d8\"><div class=\"t m0 x1 h18 y893 ff1 fs9 fc0 sc0 ls0 ws0\">extensions) an<span class=\"_ _2\"></span>d the purchase<span class=\"_ _2\"></span> of o<span class=\"_ _2\"></span>wn shares unde<span class=\"_ _2\"></span>r the<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs6d8\"><div class=\"t m0 x1 h18 y534 ff1 fs9 fc0 sc0 ls0 ws0\">employee share in<span class=\"_ _2\"></span>centive plan<span class=\"_ _2\"></span>. See reconci<span class=\"_ _2\"></span>liation on pag<span class=\"_ _42\"> </span>e<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs6d8\"><div class=\"t m0 x1 h18 y341 ff1 fs9 fc0 sc0 ls2 ws0\">17<span class=\"ls0\">. </span><span class=\"ls0\"> </span></div></div><div class=\"c w2 h0 gs6d8\"><div class=\"t m0 x1 h18 y950 ffe fs9 fcc sc0 ls0 ws0\">\u25fc<span class=\"ff1\"> <span class=\"fc0\">Like for like <span class=\"ff7\">\u2013</span> compa<span class=\"_ _2\"></span>res year<span class=\"_ _2\"></span> on year per<span class=\"_ _2\"></span>formance o<span class=\"_ _2\"></span>f<span class=\"_ _42\"> </span></span></span><span class=\"ff1\"><span class=\"fc0\"> </span></span></div></div><div class=\"c w2 h0 gs6d8\"><div class=\"t m0 x1 h18 y951 ff1 fs9 fc0 sc0 ls0 ws0\">pubs and hotels<span class=\"_ _2\"></span> which were<span class=\"_ _2\"></span> trading in the<span class=\"_ _2\"></span> equivalent<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs6d8\"><div class=\"t m0 x1 h18 y952 ff1 fs9 fc0 sc0 ls0 ws0\">weeks in both F<span class=\"_ _2\"></span>Y25 and FY24.<span class=\"_ _2\"></span>  </div></div><div class=\"c w2 h0 gs6d8\"><div class=\"t m0 x1 h18 y579 ffe fs9 fcc sc0 ls0 ws0\">\u25fc<span class=\"ff1 fcf\"> <span class=\"fc0\">Before separatel<span class=\"_ _2\"></span>y disclosed ite<span class=\"_ _2\"></span>ms <span class=\"ff7\">\u2013</span> this mea<span class=\"_ _2\"></span>sure<span class=\"_ _42\"> </span></span></span><span class=\"ff1 fcf\"><span class=\"fc0\"> </span></span></div></div><div class=\"c w2 h0 gs6d8\"><div class=\"t m0 x1 h18 y8e6 ff1 fs9 fc0 sc0 ls0 ws0\">excludes separatel<span class=\"_ _2\"></span>y disclosed ite<span class=\"_ _2\"></span>ms, which are pr<span class=\"_ _2\"></span>esented<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs6d8\"><div class=\"t m0 x1 h18 y8e7 ff1 fs9 fc0 sc0 ls0 ws0\">separately to allow <span class=\"_ _2\"></span>shareholde<span class=\"_ _2\"></span>rs to further unders<span class=\"_ _2\"></span>tand<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs6d8\"><div class=\"t m0 x1 h18 y17e ff1 fs9 fc0 sc0 ls0 ws0\">financial performan<span class=\"_ _2\"></span>ce in the <span class=\"_ _2\"></span>year, w<span class=\"_ _2\"></span>hen compared wi<span class=\"_ _2\"></span>th<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs6d8\"><div class=\"t m0 x1 h18 y4aa ff1 fs9 fc0 sc0 ls0 ws0\">that of previous<span class=\"_ _2\"></span> years and trend<span class=\"_ _2\"></span>s. See separ<span class=\"_ _2\"></span>ately<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs6d8\"><div class=\"t m0 x1 h18 y8e8 ff1 fs9 fc0 sc0 ls0 ws0\">disclosed items<span class=\"_ _2\"></span> reconciliation on<span class=\"_ _2\"></span> page <span class=\"ls2\">21</span>.<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs6d8\"><div class=\"t m0 x1 h18 y953 ffe fs9 fcc sc0 ls0 ws0\">\u25fc<span class=\"ff1 fc0\">Net debt excluding<span class=\"_ _2\"></span> derivative<span class=\"_ _2\"></span>s and lease <span class=\"_ _2\"></span>liabilities <span class=\"ff7\">\u2013<span class=\"_ _42\"> </span></span></span><span class=\"ff1 fc0\"> </span></div></div><div class=\"c w2 h0 gs6d8\"><div class=\"t m0 x1 h18 y954 ff1 fs9 fc0 sc0 ls0 ws0\">excluding both deri<span class=\"_ _2\"></span>vatives and<span class=\"_ _2\"></span> lease liabi<span class=\"_ _2\"></span>lities allows<span class=\"_ _42\"> </span><span class=\"_ _2\"></span> </div></div><div class=\"c w2 h0 gs6d8\"><div class=\"t m0 x1 h18 y955 ff1 fs9 fc0 sc0 ls0 ws0\">shareholders <span class=\"_ _2\"></span>to understand the<span class=\"_ _2\"></span> core debt held b<span class=\"_ _2\"></span>y the<span class=\"_ _42\"> </span> </div></div><div class=\"c w2 h0 gs6d8\"><div class=\"t m0 x1 h18 y956 ff1 fs9 fc0 sc0 ls0 ws0\">Company. A recon<span class=\"_ _2\"></span>ciliation i<span class=\"_ _2\"></span>s provide<span class=\"_ _2\"></span>d on page <span class=\"ls2\">30</span>. </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-407": {
   "value": "Authorisation of<span class=\"_ _2\"></span> financial<span class=\"_ _2\"></span> statements an<span class=\"_ _2\"></span>d statement<span class=\"_ _2\"></span> o<span class=\"_ _42\"> </span>f<span class=\"_ _42\"> </span>compliance with<span class=\"_ _2\"></span> IFRSs<span class=\"_ _42\"> </span>The financial s<span class=\"_ _2\"></span>tatements of J D<span class=\"_ _2\"></span> Wetherspoo<span class=\"_ _2\"></span>n plc (the<span class=\"_ _42\"> </span>\u2018Company\u2019) for the<span class=\"_ _2\"></span> 5<span class=\"ff1\">2 weeks en<span class=\"_ _2\"></span>ded 27 July 2025<span class=\"_ _42\"> </span></span>were authorised <span class=\"_ _2\"></span>for issue by<span class=\"_ _2\"></span> the board<span class=\"_ _2\"></span> of directors on 2 October 2025, and<span class=\"_ _2\"></span> the balan<span class=\"_ _2\"></span>ce sheet was<span class=\"_ _2\"></span> signed on the board\u2019s beh<span class=\"_ _2\"></span>alf by John<span class=\"_ _2\"></span> Hutson and <span class=\"_ _2\"></span>Ben Whitley.<span class=\"_ _42\"> </span>J D Wetherspoon p<span class=\"_ _2\"></span>lc is a publ<span class=\"_ _2\"></span>ic limited compan<span class=\"_ _2\"></span>y,<span class=\"_ _42\"> </span>incorporated and do<span class=\"_ _2\"></span>miciled in<span class=\"_ _2\"></span> England an<span class=\"_ _2\"></span>d Wales. The<span class=\"_ _42\"> </span>Company\u2019s ordina<span class=\"_ _2\"></span>ry shares ar<span class=\"_ _2\"></span>e traded on<span class=\"_ _2\"></span> the London<span class=\"_ _42\"> </span>Stock Exchang<span class=\"_ _2\"></span>e. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-423": {
   "value": "Authorisation of<span class=\"_ _2\"></span> financial<span class=\"_ _2\"></span> statements an<span class=\"_ _2\"></span>d statement<span class=\"_ _2\"></span> o<span class=\"_ _42\"> </span>compliance with<span class=\"_ _2\"></span> IFRSs<span class=\"_ _42\"> </span>The financial s<span class=\"_ _2\"></span>tatements of J D<span class=\"_ _2\"></span> Wetherspoo<span class=\"_ _2\"></span>n plc (the<span class=\"_ _42\"> </span>\u2018Company\u2019) for the<span class=\"_ _2\"></span> 5<span class=\"ff1\">2 weeks en<span class=\"_ _2\"></span>ded 27 July 2025<span class=\"_ _42\"> </span></span>were authorised <span class=\"_ _2\"></span>for issue by<span class=\"_ _2\"></span> the board<span class=\"_ _2\"></span> of directors on 2 October 2025, and<span class=\"_ _2\"></span> the balan<span class=\"_ _2\"></span>ce sheet was<span class=\"_ _2\"></span> signed on the board\u2019s beh<span class=\"_ _2\"></span>alf by John<span class=\"_ _2\"></span> Hutson and <span class=\"_ _2\"></span>Ben Whitley.<span class=\"_ _42\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-26": {
   "value": "J D Wetherspoon plc",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-27": {
   "value": " public limited company, ",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-28": {
   "value": " England and Wales. ",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-430": {
   "value": "England and Wales",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-29": {
   "value": "Basis of prepara<span class=\"_ _2\"></span>tion<span class=\"_ _42\"> </span>The Company\u2019s<span class=\"_ _2\"></span> financial statemen<span class=\"_ _2\"></span>ts have<span class=\"_ _2\"></span> been<span class=\"ff1\"> <span class=\"ls2\">prepared<span class=\"_ _42\"> </span></span></span>in accordance wi<span class=\"_ _2\"></span>th <span class=\"ls26\">UK<span class=\"_ _1\"></span></span>-adopted<span class=\"_ _2\"></span> intern<span class=\"_ _2\"></span>ational accounting<span class=\"_ _42\"> </span>standards and have<span class=\"_ _2\"></span> been pre<span class=\"_ _2\"></span>pared in a<span class=\"_ _2\"></span>ccordance with<span class=\"_ _2\"></span> the<span class=\"_ _42\"> </span>requirements o<span class=\"_ _2\"></span>f the Companie<span class=\"_ _2\"></span>s Act 2006<span class=\"_ _2\"></span>.<span class=\"_ _42\"> </span>The financial s<span class=\"_ _2\"></span>tatements have<span class=\"_ _2\"></span> been prepa<span class=\"_ _2\"></span>red on the<span class=\"_ _42\"> </span>going-concern bas<span class=\"_ _2\"></span>is, using the<span class=\"_ _2\"></span> historical<span class=\"_ _2\"></span> cost convent<span class=\"_ _2\"></span>ion,<span class=\"_ _42\"> </span>except for the<span class=\"_ _2\"></span> revaluation of<span class=\"_ _2\"></span> financial in<span class=\"_ _2\"></span>struments.<span class=\"_ _42\"> </span>The principal accou<span class=\"_ _2\"></span>nting poli<span class=\"_ _2\"></span>cies adop<span class=\"_ _2\"></span>ted by the Compa<span class=\"_ _2\"></span>ny<span class=\"_ _42\"> </span>are set out on pag<span class=\"_ _2\"></span>es <span class=\"ls2\">43</span><span class=\"ff7\">\u2013</span><span class=\"ls2\">48</span>. The a<span class=\"_ _2\"></span>ccounting policie<span class=\"_ _2\"></span>s which<span class=\"_ _42\"> </span>follow set out tho<span class=\"_ _2\"></span>se policies which<span class=\"_ _2\"></span> apply in pr<span class=\"_ _2\"></span>eparing the<span class=\"_ _42\"> </span>financial statemen<span class=\"_ _2\"></span>ts for the 52 we<span class=\"_ _2\"></span>eks <span class=\"ls2\">ended 27</span> July 2025.<span class=\"_ _42\"> </span>These policies ha<span class=\"_ _2\"></span>ve been con<span class=\"_ _2\"></span>sistently app<span class=\"_ _2\"></span>lied to all of the<span class=\"_ _42\"> </span>years presented,<span class=\"_ _2\"></span> unless other<span class=\"_ _2\"></span>wise stated.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-31": {
   "value": "Important judge<span class=\"_ _2\"></span>ments The key judge<span class=\"_ _2\"></span>ments made in pre<span class=\"_ _2\"></span>paring<span class=\"_ _2\"></span> the financial<span class=\"_ _42\"> </span>statements are de<span class=\"_ _2\"></span>tailed below<span class=\"_ _2\"></span>.<span class=\"_ _42\"> </span>Separately di<span class=\"_ _2\"></span>sclosed items<span class=\"_ _42\"> </span>A degree of judge<span class=\"_ _2\"></span>ment is require<span class=\"_ _2\"></span>d in determining<span class=\"_ _2\"></span> whether<span class=\"_ _42\"> </span>certain transa<span class=\"_ _2\"></span>ctions merit separ<span class=\"_ _2\"></span>ate presentation to<span class=\"_ _2\"></span> allow<span class=\"_ _42\"> </span>shareholders <span class=\"_ _2\"></span>to further understand<span class=\"_ _2\"></span> financial perfor<span class=\"_ _2\"></span>mance<span class=\"_ _42\"> </span>in the year, whe<span class=\"_ _2\"></span>n compared<span class=\"_ _2\"></span> with that of pr<span class=\"_ _2\"></span>evious year<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span>and trends.<span class=\"_ _42\"> </span>Important esti<span class=\"_ _2\"></span>mates The areas in which<span class=\"_ _2\"></span> the Company<span class=\"_ _2\"></span> has made<span class=\"_ _2\"></span> significant<span class=\"_ _42\"> </span>estimates are lis<span class=\"_ _2\"></span>ted below.<span class=\"_ _42\"> </span>Impairment of pro<span class=\"_ _2\"></span>perty, plan<span class=\"_ _2\"></span>t and equipmen<span class=\"_ _2\"></span>t <span class=\"ls2\">and</span> right of<span class=\"_ _42\"> </span>use assets<span class=\"_ _42\"> </span>Impairment tes<span class=\"_ _2\"></span>ts are performed a<span class=\"_ _2\"></span>t the end of<span class=\"_ _2\"></span> each<span class=\"_ _42\"> </span>reporting period<span class=\"_ _2\"></span>, when there<span class=\"_ _2\"></span> are indicator<span class=\"_ _2\"></span>s to do so.<span class=\"_ _42\"> </span>Impairments are<span class=\"_ _2\"></span> made at the high<span class=\"_ _2\"></span>er of future cash<span class=\"_ _2\"></span> flows<span class=\"_ _42\"> </span>less carrying value<span class=\"_ _2\"></span> of asset<span class=\"_ _2\"></span>s or fair value les<span class=\"_ _2\"></span>s costs of<span class=\"_ _42\"> </span>disposal for trading<span class=\"_ _2\"></span> pubs. Asse<span class=\"_ _2\"></span>ts under<span class=\"_ _2\"></span> construction and<span class=\"_ _42\"> </span>investment prope<span class=\"_ _2\"></span>rties are impa<span class=\"_ _2\"></span>ired using <span class=\"_ _2\"></span>fair value les<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span>costs of disposal<span class=\"_ _2\"></span>.<span class=\"_ _42\"> </span>For the purpose<span class=\"_ _2\"></span>s of calculating<span class=\"_ _2\"></span> val<span class=\"_ _2\"></span>ue in use, each pub<span class=\"_ _2\"></span> is<span class=\"_ _42\"> </span>treated as a separ<span class=\"_ _2\"></span>ate cash gen<span class=\"_ _2\"></span>erating unit. <span class=\"_ _2\"></span>Management<span class=\"_ _42\"> </span>exercises judgemen<span class=\"_ _2\"></span>t in determinin<span class=\"_ _2\"></span>g the key<span class=\"_ _2\"></span> assumption<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span>used to calcula<span class=\"_ _2\"></span>te value in use<span class=\"_ _2\"></span>, being historic pe<span class=\"_ _2\"></span>rformance<span class=\"_ _42\"> </span>and Company a<span class=\"_ _2\"></span>verage sales<span class=\"_ _2\"></span> growth. Manage<span class=\"_ _2\"></span>ment also<span class=\"_ _42\"> </span>considers the fo<span class=\"_ _2\"></span>llowing infor<span class=\"_ _2\"></span>mation when<span class=\"_ _2\"></span> determining<span class=\"_ _42\"> </span>whether a pub <span class=\"_ _2\"></span>should be impaire<span class=\"_ _2\"></span>d:<span class=\"_ _42\"> </span>\u25fc<span class=\"ff1\"> <span class=\"fc0\">historic sales<span class=\"_ _2\"></span> and profit grow<span class=\"_ _2\"></span>th<span class=\"_ _42\"> </span></span></span>\u25fc<span class=\"ff1\"> <span class=\"fc0\">operational chan<span class=\"_ _2\"></span>ges<span class=\"_ _42\"> </span></span></span>\u25fc<span class=\"ff1\"> <span class=\"fc0\">the impact of <span class=\"_ _2\"></span>climate change<span class=\"_ _42\"> </span></span></span>\u25fc<span class=\"ff1\"> <span class=\"fc0\">recent reinve<span class=\"_ _2\"></span>stment scheme<span class=\"_ _42\"> </span></span></span>\u25fc<span class=\"ff1\"> <span class=\"fc0\">prospects o<span class=\"_ _2\"></span>f the local tow<span class=\"_ _2\"></span>n/city<span class=\"_ _42\"> </span></span></span>A growth rate i<span class=\"_ _2\"></span>s applied to<span class=\"_ _2\"></span> cash flow<span class=\"_ _2\"></span>s. The short-term<span class=\"_ _42\"> </span>growth rate is ba<span class=\"_ _2\"></span>sed on board-ap<span class=\"_ _2\"></span>proved forecas<span class=\"_ _2\"></span>ts and the long-term rate is<span class=\"_ _2\"></span> in line with UK<span class=\"_ _2\"></span> inflation. Cash flows<span class=\"_ _2\"></span> are<span class=\"_ _42\"> </span>discounted b<span class=\"_ _2\"></span>y the Compan<span class=\"_ _2\"></span>y\u2019s weigh<span class=\"_ _2\"></span>ted average cos<span class=\"_ _2\"></span>t <span class=\"_ _1\"></span><span class=\"ff1\">of<span class=\"_ _42\"> </span></span>capital (WACC) o<span class=\"_ _2\"></span>f 11.7% <span class=\"lsa\">(2024</span>: 12%). For<span class=\"_ _2\"></span> leasehold<span class=\"_ _42\"> </span>pubs, a combination<span class=\"_ _2\"></span> is used<span class=\"_ _2\"></span> of both the W<span class=\"_ _2\"></span>ACC and the<span class=\"_ _42\"> </span>internal borrow<span class=\"_ _2\"></span>ing rate (IBR) pe<span class=\"_ _2\"></span>r specifi<span class=\"_ _2\"></span>c lease. Both<span class=\"_ _42\"> </span>WACC and IBR are<span class=\"_ _2\"></span> calculated<span class=\"_ _2\"></span> indep<span class=\"_ _2\"></span>endently. In some instance<span class=\"_ _2\"></span>s, management<span class=\"_ _2\"></span> recogn<span class=\"_ _2\"></span>ises impairmen<span class=\"_ _2\"></span>t<span class=\"_ _42\"> </span>through determining<span class=\"_ _2\"></span> the fair <span class=\"_ _2\"></span>value less cos<span class=\"_ _2\"></span>ts of disposal<span class=\"_ _2\"></span> for<span class=\"_ _42\"> </span>an individual pub.<span class=\"_ _2\"></span> Fair value le<span class=\"_ _2\"></span>ss costs o<span class=\"_ _2\"></span>f disposal is<span class=\"_ _42\"> </span>estimated interna<span class=\"_ _2\"></span>lly, taking accoun<span class=\"_ _2\"></span>t of the <span class=\"ff7\">pub\u2019s loca<span class=\"_ _2\"></span>tion<span class=\"ff1 ls23\">,<span class=\"_ _42\"> </span></span></span>type of building an<span class=\"_ _2\"></span>d comparable <span class=\"_ _2\"></span>local propert<span class=\"_ _2\"></span>y<span class=\"_ _42\"> </span>transactions. The<span class=\"_ _2\"></span>se are unob<span class=\"_ _2\"></span>serva<span class=\"_ _2\"></span>ble inputs, in line with<span class=\"_ _42\"> </span>level 3 of the fair <span class=\"_ _2\"></span>value hierar<span class=\"_ _2\"></span>chy, as outline<span class=\"_ _2\"></span>d in IFRS 13<span class=\"_ _2\"></span>.<span class=\"_ _42\"> </span>Sensitivity anal<span class=\"_ _2\"></span>ysis has been pe<span class=\"_ _2\"></span>rformed<span class=\"_ _2\"></span> to determine the<span class=\"_ _42\"> </span>theoretical impa<span class=\"_ _2\"></span>ct on impairmen<span class=\"_ _2\"></span>t sho<span class=\"_ _2\"></span>uld alternative<span class=\"_ _42\"> </span>scenarios occur<span class=\"_ _2\"></span>. These sensitivi<span class=\"_ _2\"></span>ties have bee<span class=\"_ _2\"></span>n applied<span class=\"_ _2\"></span> to the propertie<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span>impaired during the<span class=\"_ _2\"></span> period:<span class=\"_ _42\"> </span>\u25fc<span class=\"ff1\"> <span class=\"fc0\">A 3% reduc<span class=\"_ _2\"></span>tion in the short<span class=\"_ _2\"></span> term growth rate would<span class=\"_ _2\"></span> lead<span class=\"_ _42\"> </span></span></span>to a potential increa<span class=\"_ _2\"></span>se to the<span class=\"_ _2\"></span> impairment cha<span class=\"_ _2\"></span>rge made in<span class=\"_ _42\"> </span>the year of \u00a310<span class=\"_ _2\"></span>.6 million to be<span class=\"_ _2\"></span> reviewe<span class=\"_ _2\"></span>d as a result of<span class=\"_ _42\"> </span>further pubs flagging<span class=\"_ _2\"></span> for impairme<span class=\"_ _2\"></span>nt.<span class=\"_ _42\"> </span>\u25fc<span class=\"ff1\"> <span class=\"fc0\">An increase in<span class=\"_ _2\"></span> the WACC o<span class=\"_ _2\"></span>f 1% wou<span class=\"_ _2\"></span>ld lead to an<span class=\"_ _42\"> </span></span></span>additional poten<span class=\"_ _2\"></span>tial impairmen<span class=\"_ _2\"></span>t charg<span class=\"_ _2\"></span>e of \u00a36.4 million <span class=\"_ _2\"></span>to be<span class=\"_ _42\"> </span>reviewed as a resu<span class=\"_ _2\"></span>lt of further pu<span class=\"_ _2\"></span>bs flagging<span class=\"_ _2\"></span> for<span class=\"_ _42\"> </span>impairment.<span class=\"_ _42\"> </span>Impairment rever<span class=\"_ _2\"></span>sals are mad<span class=\"_ _2\"></span>e if future ca<span class=\"_ _2\"></span>sh flows are<span class=\"_ _42\"> </span>higher than the<span class=\"_ _2\"></span> carrying value<span class=\"_ _2\"></span> of assets<span class=\"_ _2\"></span> and the previou<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span>impairments made<span class=\"_ _2\"></span>.<span class=\"_ _42\"> </span>If a previousl<span class=\"_ _2\"></span>y recognised impa<span class=\"_ _2\"></span>irment charge<span class=\"_ _2\"></span> is rever<span class=\"_ _2\"></span>sed,<span class=\"_ _42\"> </span>the value of the<span class=\"_ _2\"></span> pub will be in<span class=\"_ _2\"></span>creased to <span class=\"_ _2\"></span>the lower of the<span class=\"_ _42\"> </span>book value a<span class=\"_ _2\"></span>s if the asse<span class=\"_ _2\"></span>t had not be<span class=\"_ _2\"></span>en impaired and <span class=\"_ _2\"></span>the<span class=\"_ _42\"> </span>future cash flow<span class=\"_ _2\"></span>s which the pu<span class=\"_ _2\"></span>b would ge<span class=\"_ _2\"></span>nerate.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-30": {
   "value": "Going concern<span class=\"_ _42\"> </span>The directors ha<span class=\"_ _2\"></span>ve made enqu<span class=\"_ _2\"></span>iries into <span class=\"_ _2\"></span>the adequac<span class=\"_ _2\"></span>y of<span class=\"_ _42\"> </span>the Company\u2019s finan<span class=\"_ _2\"></span>cial resour<span class=\"_ _2\"></span>ces, through<span class=\"_ _2\"></span> a review<span class=\"_ _2\"></span> of the<span class=\"_ _42\"> </span>Company\u2019s budge<span class=\"_ _2\"></span>t and mediu<span class=\"_ _2\"></span>m<span class=\"ff1\">-term financial<span class=\"_ _2\"></span> plan,<span class=\"_ _42\"> </span></span>including capital e<span class=\"_ _2\"></span>xpenditure plan<span class=\"_ _2\"></span>s and<span class=\"_ _2\"></span> cash flow<span class=\"_ _42\"> </span>forecasts. In line with ac<span class=\"_ _2\"></span>counting stand<span class=\"_ _2\"></span>ards, the go<span class=\"_ _2\"></span>ing concern<span class=\"_ _42\"> </span>assessment per<span class=\"_ _2\"></span>iod is the 12-mont<span class=\"_ _2\"></span>hs from the date<span class=\"_ _2\"></span> of<span class=\"_ _42\"> </span>approval of this repo<span class=\"_ _2\"></span>rt<span class=\"ls1c\">. </span>The Company has<span class=\"_ _2\"></span> modelled a \u2018ba<span class=\"_ _2\"></span>se<span class=\"ff1\">-</span>case\u2019 fore<span class=\"_ _2\"></span>cast in<span class=\"_ _42\"> </span>which recent momen<span class=\"_ _2\"></span>tum o<span class=\"_ _2\"></span>f sales, profit and <span class=\"_ _2\"></span>cash flow<span class=\"_ _42\"> </span>growth is susta<span class=\"_ _2\"></span>ined. The base<span class=\"_ _2\"></span> case scen<span class=\"_ _2\"></span>ario indicate<span class=\"_ _2\"></span>s that<span class=\"_ _42\"> </span>the Company will<span class=\"_ _2\"></span> have sufficien<span class=\"_ _2\"></span>t resour<span class=\"_ _2\"></span>ces to continue<span class=\"_ _2\"></span> to<span class=\"_ _42\"> </span>settle its liabilitie<span class=\"_ _2\"></span>s as they fa<span class=\"_ _2\"></span>ll due and op<span class=\"_ _2\"></span>erate within its<span class=\"_ _42\"> </span>leverage covenan<span class=\"_ _2\"></span>ts for the go<span class=\"_ _2\"></span>ing con<span class=\"_ _2\"></span>cern assessment<span class=\"_ _42\"> </span>period.   A more cautious<span class=\"_ _2\"></span> but plausible<span class=\"_ _2\"></span> scenar<span class=\"_ _2\"></span>io has been analy<span class=\"_ _2\"></span>sed,<span class=\"_ _42\"> </span>in which lower sa<span class=\"_ _2\"></span>les growth i<span class=\"_ _2\"></span>s realised. The C<span class=\"_ _2\"></span>ompany ha<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span>reviewed, and is<span class=\"_ _2\"></span> satisfied with<span class=\"_ _2\"></span>, the mitigating<span class=\"_ _2\"></span> actions which<span class=\"_ _42\"> </span>it could take if su<span class=\"_ _2\"></span>ch an out<span class=\"_ _2\"></span>come were<span class=\"_ _2\"></span> to occur. Such<span class=\"_ _42\"> </span>actions could include<span class=\"_ _2\"></span> reducing di<span class=\"_ _2\"></span>scretionar<span class=\"_ _2\"></span>y expenditur<span class=\"_ _2\"></span>e<span class=\"_ _42\"> </span>and/or implemen<span class=\"_ _2\"></span>ting price increa<span class=\"_ _2\"></span>ses. Under<span class=\"_ _2\"></span> this scenario<span class=\"_ _2\"></span>,<span class=\"_ _42\"> </span>the Company wou<span class=\"_ _2\"></span>ld still have <span class=\"_ _2\"></span>sufficient re<span class=\"_ _2\"></span>sources to <span class=\"_ _2\"></span>settle<span class=\"_ _42\"> </span>liabilities as the<span class=\"_ _2\"></span>y fall due and sen<span class=\"_ _2\"></span>sible head<span class=\"_ _2\"></span>room within its<span class=\"_ _42\"> </span>covenants throug<span class=\"_ _2\"></span>h the dura<span class=\"_ _2\"></span>tion of the going<span class=\"_ _2\"></span> concern<span class=\"_ _42\"> </span>review period.   The Company has<span class=\"_ _2\"></span> also performed<span class=\"_ _2\"></span> a \u2018rever<span class=\"_ _2\"></span>se stress <span class=\"_ _2\"></span>case\u2019<span class=\"_ _42\"> </span>which shows that<span class=\"_ _2\"></span> the Compan<span class=\"_ _2\"></span>y could with<span class=\"_ _2\"></span>stand a<span class=\"_ _42\"> </span>significant reduc<span class=\"_ _2\"></span>tion in sales<span class=\"_ _2\"></span> from those asse<span class=\"_ _2\"></span>ssed in the<span class=\"_ _42\"> </span>\u2018base case\u2019 throug<span class=\"_ _2\"></span>hout the going<span class=\"_ _2\"></span> concern pe<span class=\"_ _2\"></span>riod, before<span class=\"_ _42\"> </span>the covenant leve<span class=\"_ _2\"></span>ls would be e<span class=\"_ _2\"></span>xceeded<span class=\"_ _2\"></span> towards the end of<span class=\"_ _42\"> </span>the review period<span class=\"_ _2\"></span>. The director<span class=\"_ _2\"></span>s consider thi<span class=\"_ _2\"></span>s scenario <span class=\"_ _2\"></span>to<span class=\"_ _42\"> </span>be extremely remote<span class=\"_ _2\"></span>. Further<span class=\"_ _2\"></span>more, in such a scena<span class=\"_ _2\"></span>rio, the<span class=\"_ _42\"> </span>Company could <span class=\"_ _2\"></span>take additional<span class=\"_ _2\"></span> mitigating a<span class=\"_ _2\"></span>ctions to<span class=\"_ _42\"> </span>prevent any covena<span class=\"_ _2\"></span>nt breach<span class=\"_ _2\"></span>.   After due consider<span class=\"_ _2\"></span>ation of the <span class=\"_ _2\"></span>matter<span class=\"_ _2\"></span>s set out abo<span class=\"_ _2\"></span>ve, the<span class=\"_ _42\"> </span>directors have<span class=\"_ _2\"></span> satisfied them<span class=\"_ _2\"></span>selves <span class=\"_ _2\"></span>that the Compan<span class=\"_ _2\"></span>y will<span class=\"_ _42\"> </span>continue in opera<span class=\"_ _2\"></span>tional existen<span class=\"_ _2\"></span>ce for<span class=\"_ _2\"></span> the foreseeable<span class=\"_ _42\"> </span>future. For this<span class=\"_ _2\"></span> reason, the<span class=\"_ _2\"></span> Compan<span class=\"_ _2\"></span>y continues to ado<span class=\"_ _2\"></span>pt<span class=\"_ _42\"> </span>the going-con<span class=\"_ _2\"></span>cern basis in prepar<span class=\"_ _2\"></span>ing its finan<span class=\"_ _2\"></span>cial<span class=\"_ _42\"> </span>statements.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-431": {
   "value": "Impairment of pro<span class=\"_ _2\"></span>perty, plan<span class=\"_ _2\"></span>t and equipmen<span class=\"_ _2\"></span>t <span class=\"ls2\">and</span> right of<span class=\"_ _42\"> </span>use assets<span class=\"_ _42\"> </span>Impairment tes<span class=\"_ _2\"></span>ts are performed a<span class=\"_ _2\"></span>t the end of<span class=\"_ _2\"></span> each<span class=\"_ _42\"> </span>reporting period<span class=\"_ _2\"></span>, when there<span class=\"_ _2\"></span> are indicator<span class=\"_ _2\"></span>s to do so.<span class=\"_ _42\"> </span>Impairments are<span class=\"_ _2\"></span> made at the high<span class=\"_ _2\"></span>er of future cash<span class=\"_ _2\"></span> flows<span class=\"_ _42\"> </span>less carrying value<span class=\"_ _2\"></span> of asset<span class=\"_ _2\"></span>s or fair value les<span class=\"_ _2\"></span>s costs of<span class=\"_ _42\"> </span>disposal for trading<span class=\"_ _2\"></span> pubs. Asse<span class=\"_ _2\"></span>ts under<span class=\"_ _2\"></span> construction and<span class=\"_ _42\"> </span>investment prope<span class=\"_ _2\"></span>rties are impa<span class=\"_ _2\"></span>ired using <span class=\"_ _2\"></span>fair value les<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span>costs of disposal<span class=\"_ _2\"></span>.<span class=\"_ _42\"> </span>For the purpose<span class=\"_ _2\"></span>s of calculating<span class=\"_ _2\"></span> val<span class=\"_ _2\"></span>ue in use, each pub<span class=\"_ _2\"></span> is<span class=\"_ _42\"> </span>treated as a separ<span class=\"_ _2\"></span>ate cash gen<span class=\"_ _2\"></span>erating unit. <span class=\"_ _2\"></span>Management<span class=\"_ _42\"> </span>exercises judgemen<span class=\"_ _2\"></span>t in determinin<span class=\"_ _2\"></span>g the key<span class=\"_ _2\"></span> assumption<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span>used to calcula<span class=\"_ _2\"></span>te value in use<span class=\"_ _2\"></span>, being historic pe<span class=\"_ _2\"></span>rformance<span class=\"_ _42\"> </span>and Company a<span class=\"_ _2\"></span>verage sales<span class=\"_ _2\"></span> growth. Manage<span class=\"_ _2\"></span>ment also<span class=\"_ _42\"> </span>considers the fo<span class=\"_ _2\"></span>llowing infor<span class=\"_ _2\"></span>mation when<span class=\"_ _2\"></span> determining<span class=\"_ _42\"> </span>whether a pub <span class=\"_ _2\"></span>should be impaire<span class=\"_ _2\"></span>d:<span class=\"_ _42\"> </span>\u25fc<span class=\"ff1\"> <span class=\"fc0\">historic sales<span class=\"_ _2\"></span> and profit grow<span class=\"_ _2\"></span>th<span class=\"_ _42\"> </span></span></span>\u25fc<span class=\"ff1\"> <span class=\"fc0\">operational chan<span class=\"_ _2\"></span>ges<span class=\"_ _42\"> </span></span></span>\u25fc<span class=\"ff1\"> <span class=\"fc0\">the impact of <span class=\"_ _2\"></span>climate change<span class=\"_ _42\"> </span></span></span>\u25fc<span class=\"ff1\"> <span class=\"fc0\">recent reinve<span class=\"_ _2\"></span>stment scheme<span class=\"_ _42\"> </span></span></span>\u25fc<span class=\"ff1\"> <span class=\"fc0\">prospects o<span class=\"_ _2\"></span>f the local tow<span class=\"_ _2\"></span>n/city<span class=\"_ _42\"> </span></span></span>A growth rate i<span class=\"_ _2\"></span>s applied to<span class=\"_ _2\"></span> cash flow<span class=\"_ _2\"></span>s. The short-term<span class=\"_ _42\"> </span>growth rate is ba<span class=\"_ _2\"></span>sed on board-ap<span class=\"_ _2\"></span>proved forecas<span class=\"_ _2\"></span>ts and the long-term rate is<span class=\"_ _2\"></span> in line with UK<span class=\"_ _2\"></span> inflation. Cash flows<span class=\"_ _2\"></span> are<span class=\"_ _42\"> </span>discounted b<span class=\"_ _2\"></span>y the Compan<span class=\"_ _2\"></span>y\u2019s weigh<span class=\"_ _2\"></span>ted average cos<span class=\"_ _2\"></span>t <span class=\"_ _1\"></span><span class=\"ff1\">of<span class=\"_ _42\"> </span></span>capital (WACC) o<span class=\"_ _2\"></span>f 11.7% <span class=\"lsa\">(2024</span>: 12%). For<span class=\"_ _2\"></span> leasehold<span class=\"_ _42\"> </span>pubs, a combination<span class=\"_ _2\"></span> is used<span class=\"_ _2\"></span> of both the W<span class=\"_ _2\"></span>ACC and the<span class=\"_ _42\"> </span>internal borrow<span class=\"_ _2\"></span>ing rate (IBR) pe<span class=\"_ _2\"></span>r specifi<span class=\"_ _2\"></span>c lease. Both<span class=\"_ _42\"> </span>WACC and IBR are<span class=\"_ _2\"></span> calculated<span class=\"_ _2\"></span> indep<span class=\"_ _2\"></span>endently. In some instance<span class=\"_ _2\"></span>s, management<span class=\"_ _2\"></span> recogn<span class=\"_ _2\"></span>ises impairmen<span class=\"_ _2\"></span>t<span class=\"_ _42\"> </span>through determining<span class=\"_ _2\"></span> the fair <span class=\"_ _2\"></span>value less cos<span class=\"_ _2\"></span>ts of disposal<span class=\"_ _2\"></span> for<span class=\"_ _42\"> </span>an individual pub.<span class=\"_ _2\"></span> Fair value le<span class=\"_ _2\"></span>ss costs o<span class=\"_ _2\"></span>f disposal is<span class=\"_ _42\"> </span>estimated interna<span class=\"_ _2\"></span>lly, taking accoun<span class=\"_ _2\"></span>t of the <span class=\"ff7\">pub\u2019s loca<span class=\"_ _2\"></span>tion<span class=\"ff1 ls23\">,<span class=\"_ _42\"> </span></span></span>type of building an<span class=\"_ _2\"></span>d comparable <span class=\"_ _2\"></span>local propert<span class=\"_ _2\"></span>y<span class=\"_ _42\"> </span>transactions. The<span class=\"_ _2\"></span>se are unob<span class=\"_ _2\"></span>serva<span class=\"_ _2\"></span>ble inputs, in line with<span class=\"_ _42\"> </span>level 3 of the fair <span class=\"_ _2\"></span>value hierar<span class=\"_ _2\"></span>chy, as outline<span class=\"_ _2\"></span>d in IFRS 13<span class=\"_ _2\"></span>.<span class=\"_ _42\"> </span>Sensitivity anal<span class=\"_ _2\"></span>ysis has been pe<span class=\"_ _2\"></span>rformed<span class=\"_ _2\"></span> to determine the<span class=\"_ _42\"> </span>theoretical impa<span class=\"_ _2\"></span>ct on impairmen<span class=\"_ _2\"></span>t sho<span class=\"_ _2\"></span>uld alternative<span class=\"_ _42\"> </span>scenarios occur<span class=\"_ _2\"></span>. These sensitivi<span class=\"_ _2\"></span>ties have bee<span class=\"_ _2\"></span>n applied<span class=\"_ _2\"></span> to the propertie<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span>impaired during the<span class=\"_ _2\"></span> period:<span class=\"_ _42\"> </span>\u25fc<span class=\"ff1\"> <span class=\"fc0\">A 3% reduc<span class=\"_ _2\"></span>tion in the short<span class=\"_ _2\"></span> term growth rate would<span class=\"_ _2\"></span> lead<span class=\"_ _42\"> </span></span></span>to a potential increa<span class=\"_ _2\"></span>se to the<span class=\"_ _2\"></span> impairment cha<span class=\"_ _2\"></span>rge made in<span class=\"_ _42\"> </span>the year of \u00a310<span class=\"_ _2\"></span>.6 million to be<span class=\"_ _2\"></span> reviewe<span class=\"_ _2\"></span>d as a result of<span class=\"_ _42\"> </span>further pubs flagging<span class=\"_ _2\"></span> for impairme<span class=\"_ _2\"></span>nt.<span class=\"_ _42\"> </span>\u25fc<span class=\"ff1\"> <span class=\"fc0\">An increase in<span class=\"_ _2\"></span> the WACC o<span class=\"_ _2\"></span>f 1% wou<span class=\"_ _2\"></span>ld lead to an<span class=\"_ _42\"> </span></span></span>additional poten<span class=\"_ _2\"></span>tial impairmen<span class=\"_ _2\"></span>t charg<span class=\"_ _2\"></span>e of \u00a36.4 million <span class=\"_ _2\"></span>to be<span class=\"_ _42\"> </span>reviewed as a resu<span class=\"_ _2\"></span>lt of further pu<span class=\"_ _2\"></span>bs flagging<span class=\"_ _2\"></span> for<span class=\"_ _42\"> </span>impairment.<span class=\"_ _42\"> </span>Impairment rever<span class=\"_ _2\"></span>sals are mad<span class=\"_ _2\"></span>e if future ca<span class=\"_ _2\"></span>sh flows are<span class=\"_ _42\"> </span>higher than the<span class=\"_ _2\"></span> carrying value<span class=\"_ _2\"></span> of assets<span class=\"_ _2\"></span> and the previou<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span>impairments made<span class=\"_ _2\"></span>.<span class=\"_ _42\"> </span>If a previousl<span class=\"_ _2\"></span>y recognised impa<span class=\"_ _2\"></span>irment charge<span class=\"_ _2\"></span> is rever<span class=\"_ _2\"></span>sed,<span class=\"_ _42\"> </span>the value of the<span class=\"_ _2\"></span> pub will be in<span class=\"_ _2\"></span>creased to <span class=\"_ _2\"></span>the lower of the<span class=\"_ _42\"> </span>book value a<span class=\"_ _2\"></span>s if the asse<span class=\"_ _2\"></span>t had not be<span class=\"_ _2\"></span>en impaired and <span class=\"_ _2\"></span>the<span class=\"_ _42\"> </span>future cash flow<span class=\"_ _2\"></span>s which the pu<span class=\"_ _2\"></span>b would ge<span class=\"_ _2\"></span>nerate.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-408": {
   "value": "Impairment of pro<span class=\"_ _2\"></span>perty, plan<span class=\"_ _2\"></span>t and equipmen<span class=\"_ _2\"></span>t <span class=\"ls2\">and</span> right of<span class=\"_ _42\"> </span>use assets<span class=\"_ _42\"> </span>Impairment tes<span class=\"_ _2\"></span>ts are performed a<span class=\"_ _2\"></span>t the end of<span class=\"_ _2\"></span> each<span class=\"_ _42\"> </span>reporting period<span class=\"_ _2\"></span>, when there<span class=\"_ _2\"></span> are indicator<span class=\"_ _2\"></span>s to do so.<span class=\"_ _42\"> </span>Impairments are<span class=\"_ _2\"></span> made at the high<span class=\"_ _2\"></span>er of future cash<span class=\"_ _2\"></span> flows<span class=\"_ _42\"> </span>less carrying value<span class=\"_ _2\"></span> of asset<span class=\"_ _2\"></span>s or fair value les<span class=\"_ _2\"></span>s costs of<span class=\"_ _42\"> </span>disposal for trading<span class=\"_ _2\"></span> pubs. Asse<span class=\"_ _2\"></span>ts under<span class=\"_ _2\"></span> construction and<span class=\"_ _42\"> </span>investment prope<span class=\"_ _2\"></span>rties are impa<span class=\"_ _2\"></span>ired using <span class=\"_ _2\"></span>fair value les<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span>costs of disposal<span class=\"_ _2\"></span>.<span class=\"_ _42\"> </span>For the purpose<span class=\"_ _2\"></span>s of calculating<span class=\"_ _2\"></span> val<span class=\"_ _2\"></span>ue in use, each pub<span class=\"_ _2\"></span> is<span class=\"_ _42\"> </span>treated as a separ<span class=\"_ _2\"></span>ate cash gen<span class=\"_ _2\"></span>erating unit. <span class=\"_ _2\"></span>Management<span class=\"_ _42\"> </span>exercises judgemen<span class=\"_ _2\"></span>t in determinin<span class=\"_ _2\"></span>g the key<span class=\"_ _2\"></span> assumption<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span>used to calcula<span class=\"_ _2\"></span>te value in use<span class=\"_ _2\"></span>, being historic pe<span class=\"_ _2\"></span>rformance<span class=\"_ _42\"> </span>and Company a<span class=\"_ _2\"></span>verage sales<span class=\"_ _2\"></span> growth. Manage<span class=\"_ _2\"></span>ment also<span class=\"_ _42\"> </span>considers the fo<span class=\"_ _2\"></span>llowing infor<span class=\"_ _2\"></span>mation when<span class=\"_ _2\"></span> determining<span class=\"_ _42\"> </span>whether a pub <span class=\"_ _2\"></span>should be impaire<span class=\"_ _2\"></span>d:<span class=\"_ _42\"> </span>\u25fc<span class=\"ff1\"> <span class=\"fc0\">historic sales<span class=\"_ _2\"></span> and profit grow<span class=\"_ _2\"></span>th<span class=\"_ _42\"> </span></span></span>\u25fc<span class=\"ff1\"> <span class=\"fc0\">operational chan<span class=\"_ _2\"></span>ges<span class=\"_ _42\"> </span></span></span>\u25fc<span class=\"ff1\"> <span class=\"fc0\">the impact of <span class=\"_ _2\"></span>climate change<span class=\"_ _42\"> </span></span></span>\u25fc<span class=\"ff1\"> <span class=\"fc0\">recent reinve<span class=\"_ _2\"></span>stment scheme<span class=\"_ _42\"> </span></span></span>\u25fc<span class=\"ff1\"> <span class=\"fc0\">prospects o<span class=\"_ _2\"></span>f the local tow<span class=\"_ _2\"></span>n/city<span class=\"_ _42\"> </span></span></span>A growth rate i<span class=\"_ _2\"></span>s applied to<span class=\"_ _2\"></span> cash flow<span class=\"_ _2\"></span>s. The short-term<span class=\"_ _42\"> </span>growth rate is ba<span class=\"_ _2\"></span>sed on board-ap<span class=\"_ _2\"></span>proved forecas<span class=\"_ _2\"></span>ts and the long-term rate is<span class=\"_ _2\"></span> in line with UK<span class=\"_ _2\"></span> inflation. Cash flows<span class=\"_ _2\"></span> are<span class=\"_ _42\"> </span>discounted b<span class=\"_ _2\"></span>y the Compan<span class=\"_ _2\"></span>y\u2019s weigh<span class=\"_ _2\"></span>ted average cos<span class=\"_ _2\"></span>t <span class=\"_ _1\"></span><span class=\"ff1\">of<span class=\"_ _42\"> </span></span>capital (WACC) o<span class=\"_ _2\"></span>f 11.7% <span class=\"lsa\">(2024</span>: 12%). For<span class=\"_ _2\"></span> leasehold<span class=\"_ _42\"> </span>pubs, a combination<span class=\"_ _2\"></span> is used<span class=\"_ _2\"></span> of both the W<span class=\"_ _2\"></span>ACC and the<span class=\"_ _42\"> </span>internal borrow<span class=\"_ _2\"></span>ing rate (IBR) pe<span class=\"_ _2\"></span>r specifi<span class=\"_ _2\"></span>c lease. Both<span class=\"_ _42\"> </span>WACC and IBR are<span class=\"_ _2\"></span> calculated<span class=\"_ _2\"></span> indep<span class=\"_ _2\"></span>endently. In some instance<span class=\"_ _2\"></span>s, management<span class=\"_ _2\"></span> recogn<span class=\"_ _2\"></span>ises impairmen<span class=\"_ _2\"></span>t<span class=\"_ _42\"> </span>through determining<span class=\"_ _2\"></span> the fair <span class=\"_ _2\"></span>value less cos<span class=\"_ _2\"></span>ts of disposal<span class=\"_ _2\"></span> for<span class=\"_ _42\"> </span>an individual pub.<span class=\"_ _2\"></span> Fair value le<span class=\"_ _2\"></span>ss costs o<span class=\"_ _2\"></span>f disposal is<span class=\"_ _42\"> </span>estimated interna<span class=\"_ _2\"></span>lly, taking accoun<span class=\"_ _2\"></span>t of the <span class=\"ff7\">pub\u2019s loca<span class=\"_ _2\"></span>tion<span class=\"ff1 ls23\">,<span class=\"_ _42\"> </span></span></span>type of building an<span class=\"_ _2\"></span>d comparable <span class=\"_ _2\"></span>local propert<span class=\"_ _2\"></span>y<span class=\"_ _42\"> </span>transactions. The<span class=\"_ _2\"></span>se are unob<span class=\"_ _2\"></span>serva<span class=\"_ _2\"></span>ble inputs, in line with<span class=\"_ _42\"> </span>level 3 of the fair <span class=\"_ _2\"></span>value hierar<span class=\"_ _2\"></span>chy, as outline<span class=\"_ _2\"></span>d in IFRS 13<span class=\"_ _2\"></span>.<span class=\"_ _42\"> </span>Sensitivity anal<span class=\"_ _2\"></span>ysis has been pe<span class=\"_ _2\"></span>rformed<span class=\"_ _2\"></span> to determine the<span class=\"_ _42\"> </span>theoretical impa<span class=\"_ _2\"></span>ct on impairmen<span class=\"_ _2\"></span>t sho<span class=\"_ _2\"></span>uld alternative<span class=\"_ _42\"> </span>scenarios occur<span class=\"_ _2\"></span>. These sensitivi<span class=\"_ _2\"></span>ties have bee<span class=\"_ _2\"></span>n applied<span class=\"_ _2\"></span> to the propertie<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span>impaired during the<span class=\"_ _2\"></span> period:<span class=\"_ _42\"> </span>\u25fc<span class=\"ff1\"> <span class=\"fc0\">A 3% reduc<span class=\"_ _2\"></span>tion in the short<span class=\"_ _2\"></span> term growth rate would<span class=\"_ _2\"></span> lead<span class=\"_ _42\"> </span></span></span>to a potential increa<span class=\"_ _2\"></span>se to the<span class=\"_ _2\"></span> impairment cha<span class=\"_ _2\"></span>rge made in<span class=\"_ _42\"> </span>the year of \u00a310<span class=\"_ _2\"></span>.6 million to be<span class=\"_ _2\"></span> reviewe<span class=\"_ _2\"></span>d as a result of<span class=\"_ _42\"> </span>further pubs flagging<span class=\"_ _2\"></span> for impairme<span class=\"_ _2\"></span>nt.<span class=\"_ _42\"> </span>\u25fc<span class=\"ff1\"> <span class=\"fc0\">An increase in<span class=\"_ _2\"></span> the WACC o<span class=\"_ _2\"></span>f 1% wou<span class=\"_ _2\"></span>ld lead to an<span class=\"_ _42\"> </span></span></span>additional poten<span class=\"_ _2\"></span>tial impairmen<span class=\"_ _2\"></span>t charg<span class=\"_ _2\"></span>e of \u00a36.4 million <span class=\"_ _2\"></span>to be<span class=\"_ _42\"> </span>reviewed as a resu<span class=\"_ _2\"></span>lt of further pu<span class=\"_ _2\"></span>bs flagging<span class=\"_ _2\"></span> for<span class=\"_ _42\"> </span>impairment.<span class=\"_ _42\"> </span>Impairment rever<span class=\"_ _2\"></span>sals are mad<span class=\"_ _2\"></span>e if future ca<span class=\"_ _2\"></span>sh flows are<span class=\"_ _42\"> </span>higher than the<span class=\"_ _2\"></span> carrying value<span class=\"_ _2\"></span> of assets<span class=\"_ _2\"></span> and the previou<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span>impairments made<span class=\"_ _2\"></span>.<span class=\"_ _42\"> </span>If a previousl<span class=\"_ _2\"></span>y recognised impa<span class=\"_ _2\"></span>irment charge<span class=\"_ _2\"></span> is rever<span class=\"_ _2\"></span>sed,<span class=\"_ _42\"> </span>the value of the<span class=\"_ _2\"></span> pub will be in<span class=\"_ _2\"></span>creased to <span class=\"_ _2\"></span>the lower of the<span class=\"_ _42\"> </span>book value a<span class=\"_ _2\"></span>s if the asse<span class=\"_ _2\"></span>t had not be<span class=\"_ _2\"></span>en impaired and <span class=\"_ _2\"></span>the<span class=\"_ _42\"> </span>future cash flow<span class=\"_ _2\"></span>s which the pu<span class=\"_ _2\"></span>b would ge<span class=\"_ _2\"></span>nerate.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-410": {
   "value": "Asset<span class=\"_ _42\"> </span>Description<span class=\"_ _42\"> </span>Depreciation poli<span class=\"_ _1\"></span>cy<span class=\"_ _42\"> </span>category<span class=\"_ _42\"> </span>(straight line)<span class=\"_ _42\"> </span>Freehold<span class=\"_ _42\"> </span>Land, buildings a<span class=\"_ _1\"></span>ndThe acquisition val<span class=\"_ _1\"></span>ue is split<span class=\"_ _42\"> </span>and long-structural/building<span class=\"_ _42\"> </span>70:30 between buildi<span class=\"_ _1\"></span>ngs<span class=\"_ _42\"> </span>leasehold<span class=\"_ _42\"> </span>improvement ass<span class=\"_ _1\"></span>ets<span class=\"_ _42\"> </span>and land. Buildings <span class=\"_ _1\"></span>are<span class=\"_ _42\"> </span>property<span class=\"_ _42\"> </span>at freehold and lon<span class=\"_ _1\"></span>g-depreciated ove<span class=\"_ _1\"></span>r 50 years.<span class=\"_ _42\"> </span>leasehold pubs.<span class=\"_ _42\"> </span>Land is not deprecia<span class=\"_ _1\"></span>ted.<span class=\"_ _42\"> </span>Short-<span class=\"_ _42\"> </span>Structural/building<span class=\"_ _42\"> </span>Depreciated over <span class=\"_ _1\"></span>the<span class=\"_ _42\"> </span>leasehold<span class=\"_ _42\"> </span>improvement ass<span class=\"_ _1\"></span>etsshorter of the lease<span class=\"_ _1\"></span> period<span class=\"_ _42\"> </span>property<span class=\"_ _42\"> </span>at leasehold pubs<span class=\"_ _1\"></span>.and estimated us<span class=\"_ _1\"></span>eful life.<span class=\"_ _42\"> </span>Equipment,Assets in pubs<span class=\"_ _42\"> </span>Depreciated over <span class=\"_ _1\"></span>three to<span class=\"_ _42\"> </span>fixtures andincluding kitchen<span class=\"_ _1\"></span>, bar10 years. fittings<span class=\"_ _42\"> </span>and cellar equipm<span class=\"_ _1\"></span>ent,<span class=\"_ _42\"> </span>furniture, IT softwa<span class=\"_ _1\"></span>re<span class=\"_ _42\"> </span>and IT hardware.<span class=\"_ _42\"> </span>Assets<span class=\"_ _42\"> </span>Assets at sites which<span class=\"_ _42\"> </span>Assets are not dep<span class=\"_ _1\"></span>reciated<span class=\"_ _42\"> </span>under<span class=\"_ _42\"> </span>are not yet tradinguntil they are re<span class=\"_ _1\"></span>ady for use.<span class=\"_ _42\"> </span>constructionand/or extension<span class=\"_ _42\"> </span>works to existing<span class=\"_ _42\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-35": {
   "value": "Assets held for<span class=\"_ _2\"></span> sale<span class=\"_ _42\"> </span>Assets held for <span class=\"_ _2\"></span>sale are va<span class=\"_ _2\"></span>lued at the low<span class=\"_ _2\"></span>er of book value<span class=\"_ _42\"> </span>and fair value, les<span class=\"_ _2\"></span>s any cost<span class=\"_ _2\"></span>s of disposal, and ar<span class=\"_ _2\"></span>e no<span class=\"_ _42\"> </span>longer depre<span class=\"_ _2\"></span>ciated. It is the view o<span class=\"_ _2\"></span>f managemen<span class=\"_ _2\"></span>t that the<span class=\"_ _42\"> </span>Company is no<span class=\"_ _2\"></span>t committed <span class=\"_ _2\"></span>to selling a site un<span class=\"_ _2\"></span>til a contrac<span class=\"_ _2\"></span>t<span class=\"_ _42\"> </span>for sale has been<span class=\"_ _2\"></span> exchanged, at<span class=\"_ _2\"></span> which point, the a<span class=\"_ _2\"></span>sset<span class=\"_ _42\"> </span>value is moved<span class=\"_ _2\"></span> to assets held<span class=\"_ _2\"></span> for sale<span class=\"ls1c\">. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-32": {
   "value": "Segmental report<span class=\"_ _2\"></span>ing<span class=\"_ _42\"> </span>The Company ope<span class=\"_ _2\"></span>rates predo<span class=\"_ _2\"></span>minantly one<span class=\"_ _2\"></span> type of<span class=\"_ _42\"> </span>business (pub<span class=\"_ _2\"></span>s) in the United<span class=\"_ _2\"></span> Kingd<span class=\"_ _2\"></span>om and the Republic of<span class=\"_ _42\"> </span>Ireland. The Compa<span class=\"_ _2\"></span>ny does not<span class=\"_ _2\"></span> separa<span class=\"_ _2\"></span>tely disclose the<span class=\"_ _42\"> </span>results of the ho<span class=\"_ _2\"></span>tel busine<span class=\"_ _2\"></span>ss or Repu<span class=\"_ _2\"></span>blic of Ireland trading<span class=\"_ _42\"> </span>given the size, na<span class=\"_ _2\"></span>ture and le<span class=\"_ _2\"></span>vel of review by<span class=\"_ _2\"></span> the board.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-33": {
   "value": "Separately discl<span class=\"_ _2\"></span>osed items<span class=\"_ _42\"> </span>The Company pr<span class=\"_ _2\"></span>esents, on the<span class=\"_ _2\"></span> face of the income<span class=\"_ _42\"> </span>statement, item<span class=\"_ _2\"></span>s of income an<span class=\"_ _2\"></span>d expe<span class=\"_ _2\"></span>nse which, be<span class=\"_ _2\"></span>cause<span class=\"_ _42\"> </span>of the nature and <span class=\"_ _2\"></span>magnitude o<span class=\"_ _2\"></span>f the event<span class=\"_ _2\"></span> giving rise <span class=\"_ _2\"></span>to<span class=\"_ _42\"> </span>them, merit sepa<span class=\"_ _2\"></span>rate presen<span class=\"_ _2\"></span>tation to allow shar<span class=\"_ _2\"></span>eholders to<span class=\"_ _42\"> </span>further understand<span class=\"_ _2\"></span> the element<span class=\"_ _2\"></span>s of finan<span class=\"_ _2\"></span>cial performan<span class=\"_ _2\"></span>ce<span class=\"_ _42\"> </span>in the year. Thi<span class=\"_ _2\"></span>s helps to compare <span class=\"_ _2\"></span>with previou<span class=\"_ _2\"></span>s years and<span class=\"_ _42\"> </span>to further assess<span class=\"_ _2\"></span> trends in financ<span class=\"_ _2\"></span>ial perfor<span class=\"_ _2\"></span>mance. Impairment char<span class=\"_ _2\"></span>ges, rever<span class=\"_ _2\"></span>sals of fixed a<span class=\"_ _2\"></span>ssets and fair<span class=\"_ _42\"> </span>value movements<span class=\"_ _2\"></span> in interest-rate <span class=\"_ _2\"></span>swaps and prop<span class=\"_ _2\"></span>erty<span class=\"_ _42\"> </span>gains and losses ar<span class=\"_ _2\"></span>e reported a<span class=\"_ _2\"></span>s separately di<span class=\"_ _2\"></span>sclosed<span class=\"ls1c\">,<span class=\"_ _42\"> </span></span>regardless of <span class=\"_ _2\"></span>magnitude, to<span class=\"_ _2\"></span> provide con<span class=\"_ _2\"></span>sistency of<span class=\"_ _42\"> </span>treatment with pr<span class=\"_ _2\"></span>evious year<span class=\"_ _2\"></span>s and a further under<span class=\"_ _2\"></span>standing<span class=\"_ _42\"> </span>for the financial <span class=\"_ _2\"></span>statement\u2019s user<span class=\"_ _2\"></span>s.<span class=\"ff1\"> </span>Changes in net<span class=\"_ _2\"></span> debt<span class=\"_ _42\"> </span>These are both the<span class=\"_ _2\"></span> cash and<span class=\"_ _2\"></span> non-cash movement<span class=\"_ _2\"></span>s of the year, in<span class=\"_ _2\"></span>cluding move<span class=\"_ _2\"></span>ments in asset-financing<span class=\"ls23\">,<span class=\"_ _42\"> </span></span>borrowing<span class=\"_ _2\"></span>s, cash and cash equ<span class=\"_ _2\"></span>ivalen<span class=\"_ _2\"></span>ts.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-36": {
   "value": "Inventories<span class=\"_ _42\"> </span>Inventories are <span class=\"_ _2\"></span>stated at the<span class=\"_ _2\"></span> lower of cos<span class=\"_ _2\"></span>t and net<span class=\"_ _42\"> </span>realisable value.<span class=\"_ _2\"></span> Cost is cal<span class=\"_ _2\"></span>culated on a weigh<span class=\"_ _2\"></span>ted average<span class=\"_ _42\"> </span>basis, with ne<span class=\"_ _2\"></span>t realisable value<span class=\"_ _2\"></span> being the e<span class=\"_ _2\"></span>stimated sell<span class=\"_ _2\"></span>ing<span class=\"_ _42\"> </span>price, less any <span class=\"_ _2\"></span>costs of di<span class=\"_ _2\"></span>sposal. Provisions are mad<span class=\"_ _2\"></span>e for obsolete<span class=\"_ _2\"></span>, slow-moving or<span class=\"_ _42\"> </span>damaged inven<span class=\"_ _2\"></span>tory, where app<span class=\"_ _2\"></span>ropriate. Bar<span class=\"_ _2\"></span> and food<span class=\"_ _42\"> </span>inventory is re<span class=\"_ _2\"></span>cognised as an<span class=\"_ _2\"></span> expense when<span class=\"_ _2\"></span> sold. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-37": {
   "value": "Provisions<span class=\"_ _42\"> </span>Provisions are recog<span class=\"_ _2\"></span>nised when<span class=\"_ _2\"></span> the Co<span class=\"_ _2\"></span>mpany has a present legal or <span class=\"_ _2\"></span>constructi<span class=\"_ _2\"></span>ve obligation as<span class=\"_ _2\"></span> a result of <span class=\"ls2\">a<span class=\"_ _42\"> </span></span>past event and i<span class=\"_ _2\"></span>t is proba<span class=\"_ _2\"></span>ble that an<span class=\"_ _2\"></span> outflow of resour<span class=\"_ _2\"></span>ces<span class=\"_ _42\"> </span>will be required <span class=\"_ _2\"></span>to settle the ob<span class=\"_ _2\"></span>ligation and a<span class=\"_ _2\"></span> reliable<span class=\"_ _42\"> </span>estimate can be<span class=\"_ _2\"></span> made of that <span class=\"ff7\">ob<span class=\"_ _2\"></span>ligation\u2019s amoun<span class=\"_ _2\"></span>t. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-34": {
   "value": "Fixed assets<span class=\"_ _42\"> </span>Fixed assets in<span class=\"_ _2\"></span>clude propert<span class=\"_ _2\"></span>y, plant and eq<span class=\"_ _2\"></span>uipment,<span class=\"_ _42\"> </span>intangible asse<span class=\"_ _2\"></span>ts and investmen<span class=\"_ _2\"></span>t prop<span class=\"_ _2\"></span>erties. These are all<span class=\"_ _42\"> </span>stated at cost, <span class=\"_ _2\"></span>less accumulated<span class=\"_ _2\"></span> de<span class=\"_ _2\"></span>preciation and<span class=\"_ _2\"></span> any<span class=\"_ _42\"> </span>impairment in value.<span class=\"_ _2\"></span> Cost of asset<span class=\"_ _2\"></span>s includes acqu<span class=\"_ _2\"></span>isition co<span class=\"_ _2\"></span>sts, as well<span class=\"_ _2\"></span> as other<span class=\"_ _42\"> </span>directly attributable<span class=\"_ _2\"></span> costs in bring<span class=\"_ _2\"></span>ing the a<span class=\"_ _2\"></span>sset into use.<span class=\"_ _2\"></span> Within notes 11, <span class=\"ls2\">12</span> <span class=\"ls2\">and</span> 13:<span class=\"_ _2\"></span> intangible as<span class=\"_ _2\"></span>sets, investmen<span class=\"_ _2\"></span>t<span class=\"_ _42\"> </span>properties <span class=\"ls2\">and </span>propert<span class=\"_ _2\"></span>y, plant and <span class=\"_ _2\"></span>equipment, fixed<span class=\"_ _2\"></span> assets<span class=\"_ _42\"> </span>are categorised<span class=\"_ _2\"></span> as:<span class=\"_ _42\"> </span>Asset<span class=\"_ _42\"> </span>Description<span class=\"_ _42\"> </span>Depreciation poli<span class=\"_ _1\"></span>cy<span class=\"_ _42\"> </span>category<span class=\"_ _42\"> </span>(straight line)<span class=\"_ _42\"> </span>Freehold<span class=\"_ _42\"> </span>Land, buildings a<span class=\"_ _1\"></span>ndThe acquisition val<span class=\"_ _1\"></span>ue is split<span class=\"_ _42\"> </span>and long-structural/building<span class=\"_ _42\"> </span>70:30 between buildi<span class=\"_ _1\"></span>ngs<span class=\"_ _42\"> </span>leasehold<span class=\"_ _42\"> </span>improvement ass<span class=\"_ _1\"></span>ets<span class=\"_ _42\"> </span>and land. Buildings <span class=\"_ _1\"></span>are<span class=\"_ _42\"> </span>property<span class=\"_ _42\"> </span>at freehold and lon<span class=\"_ _1\"></span>g-depreciated ove<span class=\"_ _1\"></span>r 50 years.<span class=\"_ _42\"> </span>leasehold pubs.<span class=\"_ _42\"> </span>Land is not deprecia<span class=\"_ _1\"></span>ted.<span class=\"_ _42\"> </span>Short-<span class=\"_ _42\"> </span>Structural/building<span class=\"_ _42\"> </span>Depreciated over <span class=\"_ _1\"></span>the<span class=\"_ _42\"> </span>leasehold<span class=\"_ _42\"> </span>improvement ass<span class=\"_ _1\"></span>etsshorter of the lease<span class=\"_ _1\"></span> period<span class=\"_ _42\"> </span>property<span class=\"_ _42\"> </span>at leasehold pubs<span class=\"_ _1\"></span>.and estimated us<span class=\"_ _1\"></span>eful life.<span class=\"_ _42\"> </span>Equipment,Assets in pubs<span class=\"_ _42\"> </span>Depreciated over <span class=\"_ _1\"></span>three to<span class=\"_ _42\"> </span>fixtures andincluding kitchen<span class=\"_ _1\"></span>, bar10 years. fittings<span class=\"_ _42\"> </span>and cellar equipm<span class=\"_ _1\"></span>ent,<span class=\"_ _42\"> </span>furniture, IT softwa<span class=\"_ _1\"></span>re<span class=\"_ _42\"> </span>and IT hardware.<span class=\"_ _42\"> </span>Assets<span class=\"_ _42\"> </span>Assets at sites which<span class=\"_ _42\"> </span>Assets are not dep<span class=\"_ _1\"></span>reciated<span class=\"_ _42\"> </span>under<span class=\"_ _42\"> </span>are not yet tradinguntil they are re<span class=\"_ _1\"></span>ady for use.<span class=\"_ _42\"> </span>constructionand/or extension<span class=\"_ _42\"> </span>works to existing<span class=\"_ _42\"> </span>pubs.<span class=\"_ _42\"> </span>Residual values<span class=\"_ _2\"></span> and useful<span class=\"_ _2\"></span> economic lives<span class=\"_ _2\"></span> are reviewe<span class=\"_ _2\"></span>d<span class=\"_ _42\"> </span>and adjusted, if app<span class=\"_ _2\"></span>ropriate, at<span class=\"_ _2\"></span> each balan<span class=\"_ _2\"></span>ce sheet da<span class=\"_ _2\"></span>te.<span class=\"_ _42\"> </span>Profits and lo<span class=\"_ _2\"></span>sses on dispo<span class=\"_ _2\"></span>sal of fixed a<span class=\"_ _2\"></span>ssets refle<span class=\"_ _2\"></span>ct the difference be<span class=\"_ _2\"></span>tween the<span class=\"_ _2\"></span> net selling price and<span class=\"_ _2\"></span> the<span class=\"_ _42\"> </span>carrying amount a<span class=\"_ _2\"></span>t the date<span class=\"_ _2\"></span> of disposal. The carrying<span class=\"_ _2\"></span> value<span class=\"_ _42\"> </span>of fixed assets i<span class=\"_ _2\"></span>s reviewed annu<span class=\"_ _2\"></span>ally when there i<span class=\"_ _2\"></span>s an<span class=\"_ _42\"> </span>indicator of impairmen<span class=\"_ _2\"></span>t.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-409": {
   "value": "Fixed assets<span class=\"_ _42\"> </span>Fixed assets in<span class=\"_ _2\"></span>clude propert<span class=\"_ _2\"></span>y, plant and eq<span class=\"_ _2\"></span>uipment,<span class=\"_ _42\"> </span>intangible asse<span class=\"_ _2\"></span>ts and investmen<span class=\"_ _2\"></span>t prop<span class=\"_ _2\"></span>erties. These are all<span class=\"_ _42\"> </span>stated at cost, <span class=\"_ _2\"></span>less accumulated<span class=\"_ _2\"></span> de<span class=\"_ _2\"></span>preciation and<span class=\"_ _2\"></span> any<span class=\"_ _42\"> </span>impairment in value.<span class=\"_ _2\"></span> Cost of asset<span class=\"_ _2\"></span>s includes acqu<span class=\"_ _2\"></span>isition co<span class=\"_ _2\"></span>sts, as well<span class=\"_ _2\"></span> as other<span class=\"_ _42\"> </span>directly attributable<span class=\"_ _2\"></span> costs in bring<span class=\"_ _2\"></span>ing the a<span class=\"_ _2\"></span>sset into use.<span class=\"_ _2\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-424": {
   "value": "Fixed assets<span class=\"_ _42\"> </span>Fixed assets in<span class=\"_ _2\"></span>clude propert<span class=\"_ _2\"></span>y, plant and eq<span class=\"_ _2\"></span>uipment,<span class=\"_ _42\"> </span>intangible asse<span class=\"_ _2\"></span>ts and investmen<span class=\"_ _2\"></span>t prop<span class=\"_ _2\"></span>erties. These are all<span class=\"_ _42\"> </span>stated at cost, <span class=\"_ _2\"></span>less accumulated<span class=\"_ _2\"></span> de<span class=\"_ _2\"></span>preciation and<span class=\"_ _2\"></span> any<span class=\"_ _42\"> </span>impairment in value.<span class=\"_ _2\"></span> Cost of asset<span class=\"_ _2\"></span>s includes acqu<span class=\"_ _2\"></span>isition co<span class=\"_ _2\"></span>sts, as well<span class=\"_ _2\"></span> as other<span class=\"_ _42\"> </span>directly attributable<span class=\"_ _2\"></span> costs in bring<span class=\"_ _2\"></span>ing the a<span class=\"_ _2\"></span>sset into use.<span class=\"_ _2\"></span> Within notes 11, <span class=\"ls2\">12</span> <span class=\"ls2\">and</span> 13:<span class=\"_ _2\"></span> intangible as<span class=\"_ _2\"></span>sets, investmen<span class=\"_ _2\"></span>t<span class=\"_ _42\"> </span>properties <span class=\"ls2\">and </span>propert<span class=\"_ _2\"></span>y, plant and <span class=\"_ _2\"></span>equipment, fixed<span class=\"_ _2\"></span> assets<span class=\"_ _42\"> </span>are categorised<span class=\"_ _2\"></span> as:<span class=\"_ _42\"> </span>Asset<span class=\"_ _42\"> </span>Description<span class=\"_ _42\"> </span>Depreciation poli<span class=\"_ _1\"></span>cy<span class=\"_ _42\"> </span>category<span class=\"_ _42\"> </span>(straight line)<span class=\"_ _42\"> </span>Freehold<span class=\"_ _42\"> </span>Land, buildings a<span class=\"_ _1\"></span>ndThe acquisition val<span class=\"_ _1\"></span>ue is split<span class=\"_ _42\"> </span>and long-structural/building<span class=\"_ _42\"> </span>70:30 between buildi<span class=\"_ _1\"></span>ngs<span class=\"_ _42\"> </span>leasehold<span class=\"_ _42\"> </span>improvement ass<span class=\"_ _1\"></span>ets<span class=\"_ _42\"> </span>and land. Buildings <span class=\"_ _1\"></span>are<span class=\"_ _42\"> </span>property<span class=\"_ _42\"> </span>at freehold and lon<span class=\"_ _1\"></span>g-depreciated ove<span class=\"_ _1\"></span>r 50 years.<span class=\"_ _42\"> </span>leasehold pubs.<span class=\"_ _42\"> </span>Land is not deprecia<span class=\"_ _1\"></span>ted.<span class=\"_ _42\"> </span>Short-<span class=\"_ _42\"> </span>Structural/building<span class=\"_ _42\"> </span>Depreciated over <span class=\"_ _1\"></span>the<span class=\"_ _42\"> </span>leasehold<span class=\"_ _42\"> </span>improvement ass<span class=\"_ _1\"></span>etsshorter of the lease<span class=\"_ _1\"></span> period<span class=\"_ _42\"> </span>property<span class=\"_ _42\"> </span>at leasehold pubs<span class=\"_ _1\"></span>.and estimated us<span class=\"_ _1\"></span>eful life.<span class=\"_ _42\"> </span>Equipment,Assets in pubs<span class=\"_ _42\"> </span>Depreciated over <span class=\"_ _1\"></span>three to<span class=\"_ _42\"> </span>fixtures andincluding kitchen<span class=\"_ _1\"></span>, bar10 years. fittings<span class=\"_ _42\"> </span>and cellar equipm<span class=\"_ _1\"></span>ent,<span class=\"_ _42\"> </span>furniture, IT softwa<span class=\"_ _1\"></span>re<span class=\"_ _42\"> </span>and IT hardware.<span class=\"_ _42\"> </span>Assets<span class=\"_ _42\"> </span>Assets at sites which<span class=\"_ _42\"> </span>Assets are not dep<span class=\"_ _1\"></span>reciated<span class=\"_ _42\"> </span>under<span class=\"_ _42\"> </span>are not yet tradinguntil they are re<span class=\"_ _1\"></span>ady for use.<span class=\"_ _42\"> </span>constructionand/or extension<span class=\"_ _42\"> </span>works to existing<span class=\"_ _42\"> </span>pubs.<span class=\"_ _42\"> </span>Residual values<span class=\"_ _2\"></span> and useful<span class=\"_ _2\"></span> economic lives<span class=\"_ _2\"></span> are reviewe<span class=\"_ _2\"></span>d<span class=\"_ _42\"> </span>and adjusted, if app<span class=\"_ _2\"></span>ropriate, at<span class=\"_ _2\"></span> each balan<span class=\"_ _2\"></span>ce sheet da<span class=\"_ _2\"></span>te.<span class=\"_ _42\"> </span>Profits and lo<span class=\"_ _2\"></span>sses on dispo<span class=\"_ _2\"></span>sal of fixed a<span class=\"_ _2\"></span>ssets refle<span class=\"_ _2\"></span>ct the difference be<span class=\"_ _2\"></span>tween the<span class=\"_ _2\"></span> net selling price and<span class=\"_ _2\"></span> the<span class=\"_ _42\"> </span>carrying amount a<span class=\"_ _2\"></span>t the date<span class=\"_ _2\"></span> of disposal. The carrying<span class=\"_ _2\"></span> value<span class=\"_ _42\"> </span>of fixed assets i<span class=\"_ _2\"></span>s reviewed annu<span class=\"_ _2\"></span>ally when there i<span class=\"_ _2\"></span>s an<span class=\"_ _42\"> </span>indicator of impairmen<span class=\"_ _2\"></span>t.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-38": {
   "value": "Revenue recogn<span class=\"_ _2\"></span>ition<span class=\"_ _42\"> </span>Revenue is recogni<span class=\"_ _2\"></span>sed when bar<span class=\"_ _2\"></span> and food pr<span class=\"_ _2\"></span>oducts are served to cu<span class=\"_ _2\"></span>stomers, af<span class=\"_ _2\"></span>ter ded<span class=\"_ _2\"></span>ucting discount<span class=\"_ _2\"></span>s and<span class=\"_ _42\"> </span>sales-based taxe<span class=\"_ _2\"></span>s. Slot/fruit machine <span class=\"_ _2\"></span>sales are re<span class=\"_ _2\"></span>cogn<span class=\"_ _2\"></span>ised as the net<span class=\"_ _42\"> </span>proceeds taken<span class=\"_ _2\"></span> from the ma<span class=\"_ _2\"></span>chines, after ded<span class=\"_ _2\"></span>ucting ga<span class=\"_ _2\"></span>ming<span class=\"_ _42\"> </span>duty.<span class=\"_ _42\"> </span>Revenue from ho<span class=\"_ _2\"></span>tel rooms i<span class=\"_ _2\"></span>s recognised whe<span class=\"_ _2\"></span>n rooms are<span class=\"_ _42\"> </span>occupied and ser<span class=\"_ _2\"></span>vices provided<span class=\"_ _2\"></span>, after deduction o<span class=\"_ _2\"></span>f<span class=\"_ _42\"> </span>discounts and <span class=\"_ _2\"></span>sales-based taxe<span class=\"_ _2\"></span>s.<span class=\"_ _42\"> </span>The Company ope<span class=\"_ _2\"></span>rates a gift<span class=\"_ _2\"></span> card scheme<span class=\"_ _2\"></span> <span class=\"ff7\">\u2013</span> revenue from<span class=\"_ _42\"> </span>these cards i<span class=\"_ _2\"></span>s deferred un<span class=\"_ _2\"></span>til the car<span class=\"_ _2\"></span>d is redeemed in pub<span class=\"_ _2\"></span>s.<span class=\"_ _42\"> </span>Except for hotel re<span class=\"_ _2\"></span>venue, whi<span class=\"_ _2\"></span>ch is g<span class=\"_ _2\"></span>enerally received<span class=\"_ _2\"></span> in<span class=\"_ _42\"> </span>advance of oc<span class=\"_ _2\"></span>cupation, all<span class=\"_ _2\"></span> other payment<span class=\"_ _2\"></span>s for good<span class=\"_ _2\"></span>s and<span class=\"_ _42\"> </span>services are rece<span class=\"_ _2\"></span>ived at the po<span class=\"_ _2\"></span>int of sale.The<span class=\"_ _2\"></span>re are no<span class=\"_ _42\"> </span>significant judgemen<span class=\"_ _2\"></span>ts or e<span class=\"_ _2\"></span>stimations made<span class=\"_ _2\"></span> in calculating<span class=\"_ _42\"> </span>and recognising<span class=\"_ _2\"></span> revenue. Re<span class=\"_ _2\"></span>venue is not material<span class=\"_ _2\"></span>ly<span class=\"_ _42\"> </span>accrued or defer<span class=\"_ _2\"></span>red between<span class=\"_ _2\"></span> one accounting period<span class=\"_ _2\"></span> and<span class=\"_ _42\"> </span>the next.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-432": {
   "value": "Revenue recogn<span class=\"_ _2\"></span>ition<span class=\"_ _42\"> </span>Revenue is recogni<span class=\"_ _2\"></span>sed when bar<span class=\"_ _2\"></span> and food pr<span class=\"_ _2\"></span>oducts are served to cu<span class=\"_ _2\"></span>stomers, af<span class=\"_ _2\"></span>ter ded<span class=\"_ _2\"></span>ucting discount<span class=\"_ _2\"></span>s and<span class=\"_ _42\"> </span>sales-based taxe<span class=\"_ _2\"></span>s. Slot/fruit machine <span class=\"_ _2\"></span>sales are re<span class=\"_ _2\"></span>cogn<span class=\"_ _2\"></span>ised as the net<span class=\"_ _42\"> </span>proceeds taken<span class=\"_ _2\"></span> from the ma<span class=\"_ _2\"></span>chines, after ded<span class=\"_ _2\"></span>ucting ga<span class=\"_ _2\"></span>ming<span class=\"_ _42\"> </span>duty.<span class=\"_ _42\"> </span>Revenue from ho<span class=\"_ _2\"></span>tel rooms i<span class=\"_ _2\"></span>s recognised whe<span class=\"_ _2\"></span>n rooms are<span class=\"_ _42\"> </span>occupied and ser<span class=\"_ _2\"></span>vices provided<span class=\"_ _2\"></span>, after deduction o<span class=\"_ _2\"></span>f<span class=\"_ _42\"> </span>discounts and <span class=\"_ _2\"></span>sales-based taxe<span class=\"_ _2\"></span>s.<span class=\"_ _42\"> </span>The Company ope<span class=\"_ _2\"></span>rates a gift<span class=\"_ _2\"></span> card scheme<span class=\"_ _2\"></span> <span class=\"ff7\">\u2013</span> revenue from<span class=\"_ _42\"> </span>these cards i<span class=\"_ _2\"></span>s deferred un<span class=\"_ _2\"></span>til the car<span class=\"_ _2\"></span>d is redeemed in pub<span class=\"_ _2\"></span>s.<span class=\"_ _42\"> </span>Except for hotel re<span class=\"_ _2\"></span>venue, whi<span class=\"_ _2\"></span>ch is g<span class=\"_ _2\"></span>enerally received<span class=\"_ _2\"></span> in<span class=\"_ _42\"> </span>advance of oc<span class=\"_ _2\"></span>cupation, all<span class=\"_ _2\"></span> other payment<span class=\"_ _2\"></span>s for good<span class=\"_ _2\"></span>s and<span class=\"_ _42\"> </span>services are rece<span class=\"_ _2\"></span>ived at the po<span class=\"_ _2\"></span>int of sale.The<span class=\"_ _2\"></span>re are no<span class=\"_ _42\"> </span>significant judgemen<span class=\"_ _2\"></span>ts or e<span class=\"_ _2\"></span>stimations made<span class=\"_ _2\"></span> in calculating<span class=\"_ _42\"> </span>and recognising<span class=\"_ _2\"></span> revenue. Re<span class=\"_ _2\"></span>venue is not material<span class=\"_ _2\"></span>ly<span class=\"_ _42\"> </span>accrued or defer<span class=\"_ _2\"></span>red between<span class=\"_ _2\"></span> one accounting period<span class=\"_ _2\"></span> and<span class=\"_ _42\"> </span>the next.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradingIncomeAndExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-39": {
   "value": "Government grants<span class=\"_ _42\"> </span>Monetary and non-<span class=\"_ _2\"></span>monetary resou<span class=\"_ _2\"></span>rces trans<span class=\"_ _2\"></span>ferred to the<span class=\"_ _42\"> </span>Company by go<span class=\"_ _2\"></span>vernment, go<span class=\"_ _2\"></span>vernment agen<span class=\"_ _2\"></span>cies or sim<span class=\"_ _2\"></span>ilar<span class=\"_ _42\"> </span>bodies are re<span class=\"_ _2\"></span>cognised at fair <span class=\"_ _2\"></span>value, when<span class=\"_ _2\"></span> the Company<span class=\"_ _42\"> </span>receives the gra<span class=\"_ _2\"></span>nt. Grants wi<span class=\"_ _2\"></span>ll be recognised<span class=\"_ _2\"></span> net in the<span class=\"_ _2\"></span> income statemen<span class=\"_ _2\"></span>t, on a systema<span class=\"_ _2\"></span>tic basis, o<span class=\"_ _2\"></span>ver the <span class=\"_ _2\"></span>same<span class=\"_ _42\"> </span>period during<span class=\"_ _2\"></span> which the expen<span class=\"_ _2\"></span>ses, for whi<span class=\"_ _2\"></span>ch the grant wa<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span>intended to co<span class=\"_ _2\"></span>mpensate, are re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nised. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-40": {
   "value": "Leases<span class=\"_ _42\"> </span>The Company has<span class=\"_ _2\"></span> leases for pr<span class=\"_ _2\"></span>oper<span class=\"_ _2\"></span>ties across the U<span class=\"_ _2\"></span>K and<span class=\"_ _42\"> </span>the Republic of<span class=\"_ _2\"></span> Ireland. There ar<span class=\"_ _2\"></span>e no other ma<span class=\"_ _2\"></span>terial leases<span class=\"_ _42\"> </span>recognised under o<span class=\"_ _2\"></span>ther IFRS 16<span class=\"_ _2\"></span> categor<span class=\"_ _2\"></span>ies.<span class=\"_ _42\"> </span>Lessee accounting<span class=\"_ _42\"> </span>On completion<span class=\"_ _2\"></span> of a contrac<span class=\"_ _2\"></span>t (the po<span class=\"_ _2\"></span>int at which a contra<span class=\"_ _2\"></span>ct<span class=\"_ _42\"> </span>becomes legally b<span class=\"_ _2\"></span>inding), the C<span class=\"_ _2\"></span>ompany asse<span class=\"_ _2\"></span>sses whe<span class=\"_ _2\"></span>ther<span class=\"_ _42\"> </span>the contract is or<span class=\"_ _2\"></span> contains a lea<span class=\"_ _2\"></span>se. A lease<span class=\"_ _2\"></span> is presen<span class=\"_ _2\"></span>t<span class=\"_ _42\"> </span>where the con<span class=\"_ _2\"></span>tract conve<span class=\"_ _2\"></span>ys, over a per<span class=\"_ _2\"></span>iod of time, the righ<span class=\"_ _2\"></span>t<span class=\"_ _42\"> </span>to control the u<span class=\"_ _2\"></span>se of an identified<span class=\"_ _2\"></span> asset in<span class=\"_ _2\"></span> exchange for<span class=\"_ _42\"> </span>consideration.<span class=\"_ _42\"> </span>Where a lease<span class=\"_ _2\"></span> is identified<span class=\"_ _2\"></span>, the Compa<span class=\"_ _2\"></span>ny recognise<span class=\"_ _2\"></span>s a<span class=\"_ _42\"> </span>right-<span class=\"ls2\">of</span>-use asset and<span class=\"_ _2\"></span> a corre<span class=\"_ _2\"></span>sponding lea<span class=\"_ _2\"></span>se liability.<span class=\"_ _42\"> </span>Lease assets ar<span class=\"_ _2\"></span>e presented<span class=\"_ _2\"></span> as a sep<span class=\"_ _2\"></span>arate line in the<span class=\"_ _42\"> </span>balance sheet. Le<span class=\"_ _2\"></span>ases with <span class=\"_ _2\"></span>terms of unde<span class=\"_ _2\"></span>r one year ar<span class=\"_ _2\"></span>e<span class=\"_ _42\"> </span>not capitalised.<span class=\"_ _42\"> </span>The lease liabilit<span class=\"_ _2\"></span>y is measured <span class=\"_ _2\"></span>initially at the<span class=\"_ _2\"></span> present value<span class=\"_ _42\"> </span>of lease payment<span class=\"_ _2\"></span>s over the ter<span class=\"_ _2\"></span>m of the<span class=\"_ _2\"></span> lease which is<span class=\"_ _42\"> </span>determined a<span class=\"_ _2\"></span>s the end of the<span class=\"_ _2\"></span> lease, unless the Co<span class=\"_ _2\"></span>mpany is<span class=\"_ _42\"> </span>reasonably certain<span class=\"_ _2\"></span> that a brea<span class=\"_ _2\"></span>k clau<span class=\"_ _2\"></span>se or purchase op<span class=\"_ _2\"></span>tion<span class=\"_ _42\"> </span>will be exercised. The<span class=\"_ _2\"></span>se payment<span class=\"_ _2\"></span>s are discoun<span class=\"_ _2\"></span>ted at the<span class=\"_ _42\"> </span>Company\u2019s in<span class=\"_ _2\"></span>cremental borr<span class=\"_ _2\"></span>owing rate. For<span class=\"_ _2\"></span> sites at whi<span class=\"_ _2\"></span>ch<span class=\"_ _42\"> </span>rent is payable as<span class=\"_ _2\"></span> a percentag<span class=\"_ _2\"></span>e of re<span class=\"_ _2\"></span>venue, the lea<span class=\"_ _2\"></span>se<span class=\"_ _42\"> </span>liability is mea<span class=\"_ _2\"></span>sured at the pre<span class=\"_ _2\"></span>sent value<span class=\"_ _2\"></span> of the<span class=\"_ _42\"> </span>unavoidable minimum<span class=\"_ _2\"></span> guarantee<span class=\"_ _2\"></span> payments<span class=\"_ _2\"></span> over the term<span class=\"_ _42\"> </span>of the lease, while<span class=\"_ _2\"></span> any amount<span class=\"_ _2\"></span>s above this mini<span class=\"_ _2\"></span>mum<span class=\"_ _42\"> </span>amount will be e<span class=\"_ _2\"></span>xpensed to<span class=\"_ _2\"></span> the income state<span class=\"_ _2\"></span>ment.<span class=\"_ _42\"> </span>Right-<span class=\"ls2\">of</span>-use asset The right-<span class=\"ls2\">of</span>-use asse<span class=\"_ _2\"></span>t compri<span class=\"_ _2\"></span>ses the initial mea<span class=\"_ _2\"></span>surement<span class=\"_ _42\"> </span>of the corresponding<span class=\"_ _2\"></span> lease<span class=\"_ _2\"></span> liability, any initia<span class=\"_ _2\"></span>l direct co<span class=\"_ _2\"></span>sts<span class=\"_ _42\"> </span>and the cost o<span class=\"_ _2\"></span>f any obliga<span class=\"_ _2\"></span>tion to restore <span class=\"_ _2\"></span>the site at<span class=\"_ _2\"></span> the end<span class=\"_ _42\"> </span>of the lease. It i<span class=\"_ _2\"></span>s subsequently<span class=\"_ _2\"></span> measured<span class=\"_ _2\"></span> at cost less<span class=\"_ _42\"> </span>accumulated depre<span class=\"_ _2\"></span>ciation and i<span class=\"_ _2\"></span>mpairment los<span class=\"_ _2\"></span>ses. Right-<span class=\"ls27\">of</span>-<span class=\"_ _42\"> </span>Lessor accoun<span class=\"_ _2\"></span>ting<span class=\"_ _42\"> </span>Leases, where the<span class=\"_ _2\"></span> lessor reta<span class=\"_ _2\"></span>ins substantia<span class=\"_ _2\"></span>lly all of the<span class=\"_ _42\"> </span>asset\u2019s risks and<span class=\"_ _2\"></span> benefits of own<span class=\"_ _2\"></span>ership,<span class=\"_ _2\"></span> are classified a<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span>operating lease<span class=\"_ _2\"></span>s. If the opera<span class=\"_ _2\"></span>ting lea<span class=\"_ _2\"></span>se is subject to <span class=\"_ _2\"></span>fixed<span class=\"_ _42\"> </span>uplifts over the<span class=\"_ _2\"></span> term of the<span class=\"_ _2\"></span> lease, ren<span class=\"_ _2\"></span>tal payments are<span class=\"_ _42\"> </span>charged to the in<span class=\"_ _2\"></span>come state<span class=\"_ _2\"></span>ment on a straigh<span class=\"_ _2\"></span>t-line basis,<span class=\"_ _42\"> </span>over the period<span class=\"_ _2\"></span> of the lease, in<span class=\"_ _2\"></span> line with adop<span class=\"_ _2\"></span>ted<span class=\"_ _42\"> </span>accounting standa<span class=\"_ _2\"></span>rds. If the oper<span class=\"_ _2\"></span>ating lea<span class=\"_ _2\"></span>se is subje<span class=\"_ _2\"></span>ct to<span class=\"_ _42\"> </span>open<span class=\"ls0\">-market rents, ren<span class=\"_ _2\"></span>tal payment<span class=\"_ _2\"></span>s are charged<span class=\"_ _2\"></span> at the<span class=\"_ _42\"> </span></span>prevailing rate<span class=\"_ _2\"></span>s.<span class=\"_ _42\"> </span>Leases where the<span class=\"_ _2\"></span> lessor tran<span class=\"_ _2\"></span>sfers subs<span class=\"_ _2\"></span>tantially all of <span class=\"_ _2\"></span>the<span class=\"_ _42\"> </span>asset\u2019s risks and<span class=\"_ _2\"></span> benefits of own<span class=\"_ _2\"></span>ership are<span class=\"_ _2\"></span> classified<span class=\"_ _2\"></span> as<span class=\"_ _42\"> </span>lease assets. This<span class=\"_ _2\"></span> occur<span class=\"_ _2\"></span>s when the Compan<span class=\"_ _2\"></span>y sublets a<span class=\"_ _42\"> </span>leasehold site. <span class=\"_ _2\"></span>The lease a<span class=\"_ _2\"></span>sset is measure<span class=\"_ _2\"></span>d initially at <span class=\"_ _2\"></span>the<span class=\"_ _42\"> </span>present value o<span class=\"_ _2\"></span>f lease receipt<span class=\"_ _2\"></span>s, discounted<span class=\"_ _2\"></span> at the<span class=\"_ _42\"> </span>Company\u2019s in<span class=\"_ _2\"></span>cremental borr<span class=\"_ _2\"></span>owing rate. The<span class=\"_ _2\"></span> lease asse<span class=\"_ _2\"></span>ts<span class=\"_ _42\"> </span>are presented a<span class=\"_ _2\"></span>s a separate<span class=\"_ _2\"></span> line in the balan<span class=\"_ _2\"></span>ce sheet.<span class=\"_ _42\"> </span>Modifications<span class=\"_ _42\"> </span>When the Compan<span class=\"_ _2\"></span>y agrees to<span class=\"_ _2\"></span> a ter<span class=\"_ _2\"></span>m extension or there is<span class=\"_ _42\"> </span>a change <span class=\"ls1f\">in</span> con<span class=\"_ _2\"></span>sideration which<span class=\"_ _2\"></span> is not part of the<span class=\"_ _2\"></span> original<span class=\"_ _42\"> </span>terms of the lease<span class=\"_ _2\"></span>, the lease liabi<span class=\"_ _2\"></span>lity or as<span class=\"_ _2\"></span>set will be<span class=\"_ _42\"> </span>remeasured on <span class=\"_ _2\"></span>that date; the re<span class=\"_ _2\"></span>sulting in<span class=\"_ _2\"></span>crease or<span class=\"_ _42\"> </span>decrease to the<span class=\"_ _2\"></span> asset or liab<span class=\"_ _2\"></span>ility will be a<span class=\"_ _2\"></span>ccounted for<span class=\"_ _2\"></span> with<span class=\"_ _42\"> </span>an offsetting adju<span class=\"_ _2\"></span>stment to the righ<span class=\"_ _2\"></span>t-<span class=\"ls2\">of</span>-use asset<span class=\"_ _2\"></span>. Modifications <span class=\"ls2\">are</span> co<span class=\"_ _2\"></span>mpleted at the<span class=\"_ _2\"></span> new incre<span class=\"_ _2\"></span>mental<span class=\"_ _42\"> </span>borrowing<span class=\"_ _2\"></span> rate. Any adjustment<span class=\"_ _2\"></span> which reduce<span class=\"_ _2\"></span>s the righ<span class=\"_ _2\"></span>t-<span class=\"ls2\">of</span>-<span class=\"_ _42\"> </span>use asset below <span class=\"_ _2\"></span>zero will be <span class=\"_ _2\"></span>credited to the<span class=\"_ _2\"></span> income<span class=\"_ _42\"> </span>statement. Termination and<span class=\"_ _2\"></span> break of lea<span class=\"_ _2\"></span>ses<span class=\"_ _42\"> </span>Where the Compan<span class=\"_ _2\"></span>y notifie<span class=\"_ _2\"></span>s the landlor<span class=\"_ _2\"></span>d to purchase <span class=\"_ _2\"></span>the<span class=\"_ _42\"> </span>freehold of a lea<span class=\"_ _2\"></span>sehold site<span class=\"_ _2\"></span>, the lease i<span class=\"_ _2\"></span>s derecognised at a<span class=\"_ _42\"> </span>nil gain/nil loss. Where<span class=\"_ _2\"></span> the Compa<span class=\"_ _2\"></span>ny notifies <span class=\"_ _2\"></span>the landlord<span class=\"_ _42\"> </span>of the intention <span class=\"_ _2\"></span>to terminate<span class=\"_ _2\"></span> (break)<span class=\"_ _2\"></span> a lease early, <span class=\"_ _2\"></span>the lease<span class=\"_ _42\"> </span>is remeasured.<span class=\"_ _2\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-41": {
   "value": "Borrowing costs<span class=\"_ _42\"> </span>These are recog<span class=\"_ _2\"></span>nised as an e<span class=\"_ _2\"></span>xpense in the per<span class=\"_ _2\"></span>iod in whi<span class=\"_ _2\"></span>ch<span class=\"_ _42\"> </span>they are incurred<span class=\"_ _2\"></span>, unless the re<span class=\"_ _2\"></span>quiremen<span class=\"_ _2\"></span>ts by the adop<span class=\"_ _2\"></span>ted<span class=\"_ _42\"> </span>accounting standa<span class=\"_ _2\"></span>rds for the <span class=\"_ _2\"></span>capitalisation of<span class=\"_ _2\"></span> borrowing<span class=\"_ _42\"> </span>costs relating to<span class=\"_ _2\"></span> assets are met<span class=\"_ _2\"></span>. Fo<span class=\"_ _2\"></span>r the purpose<span class=\"_ _2\"></span> of cash<span class=\"_ _42\"> </span>flow reporting, intere<span class=\"_ _2\"></span>st paid and re<span class=\"_ _2\"></span>ceived i<span class=\"_ _2\"></span>s considered to be operating<span class=\"_ _2\"></span> cash flows.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-42": {
   "value": "T<span class=\"ls2\">ax</span>ation<span class=\"_ _42\"> </span>Current tax asset<span class=\"_ _2\"></span>s and liabili<span class=\"_ _2\"></span>ties are measur<span class=\"_ _2\"></span>ed at the<span class=\"_ _42\"> </span>amount expected<span class=\"_ _2\"></span> to be re<span class=\"_ _2\"></span>covered from,<span class=\"_ _2\"></span> or paid to, the<span class=\"_ _42\"> </span>taxation authori<span class=\"_ _2\"></span>ties, based on <span class=\"_ _2\"></span>tax ra<span class=\"_ _2\"></span>tes and laws which<span class=\"_ _2\"></span> are<span class=\"_ _42\"> </span>enacted or sub<span class=\"_ _2\"></span>stantively ena<span class=\"_ _2\"></span>cted b<span class=\"_ _2\"></span>y the balance shee<span class=\"_ _2\"></span>t<span class=\"_ _42\"> </span>date. Deferred tax is re<span class=\"_ _2\"></span>cognised on<span class=\"_ _2\"></span> all tempo<span class=\"_ _2\"></span>rary difference<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span>arising between <span class=\"_ _2\"></span>the tax base<span class=\"_ _2\"></span>s of assets an<span class=\"_ _2\"></span>d liabilities<span class=\"_ _2\"></span> and<span class=\"_ _42\"> </span>their carrying a<span class=\"_ _2\"></span>mounts in the <span class=\"_ _2\"></span>financial s<span class=\"_ _2\"></span>tatements, with <span class=\"_ _2\"></span>the<span class=\"_ _42\"> </span>following excep<span class=\"_ _2\"></span>tions:<span class=\"_ _42\"> </span>\u25fc<span class=\"ff1 fcd\"> <span class=\"fc0\">Where the tempor<span class=\"_ _2\"></span>ary differe<span class=\"_ _2\"></span>nce arise<span class=\"_ _2\"></span>s from an </span></span>asset or liabili<span class=\"_ _2\"></span>ty in a transa<span class=\"_ _2\"></span>ction which,<span class=\"_ _2\"></span> at the time of<span class=\"_ _2\"></span> the<span class=\"_ _42\"> </span>transaction, affec<span class=\"_ _2\"></span>ts neither<span class=\"_ _2\"></span> accounting no<span class=\"_ _2\"></span>r taxable<span class=\"_ _2\"></span> profit or<span class=\"_ _42\"> </span>\u25fc<span class=\"ff1 fc0\"> Deferred ta<span class=\"_ _2\"></span>x assets are re<span class=\"_ _2\"></span>cognised<span class=\"_ _2\"></span> only to the<span class=\"_ _2\"></span> extent<span class=\"_ _42\"> </span></span>that it is proba<span class=\"_ _2\"></span>ble that taxable pr<span class=\"_ _2\"></span>ofit will<span class=\"_ _2\"></span> be available<span class=\"_ _42\"> </span>against which<span class=\"_ _2\"></span> the deductible<span class=\"_ _2\"></span> tempo<span class=\"_ _2\"></span>rary differences,<span class=\"_ _42\"> </span>carried-forwar<span class=\"_ _2\"></span>d tax credits or ta<span class=\"_ _2\"></span>x losse<span class=\"_ _2\"></span>s can be utilised<span class=\"_ _2\"></span>.<span class=\"_ _42\"> </span>Deferred tax as<span class=\"_ _2\"></span>sets and liabili<span class=\"_ _2\"></span>ties are<span class=\"_ _2\"></span> measured at the<span class=\"_ _2\"></span> tax<span class=\"_ _42\"> </span>rates which are e<span class=\"_ _2\"></span>xpected to ap<span class=\"_ _2\"></span>ply whe<span class=\"_ _2\"></span>n the related as<span class=\"_ _2\"></span>set<span class=\"_ _42\"> </span>is realised or<span class=\"_ _2\"></span> liability settled, ba<span class=\"_ _2\"></span>sed on<span class=\"_ _2\"></span> tax rates and<span class=\"_ _2\"></span> laws<span class=\"_ _42\"> </span>enacted or sub<span class=\"_ _2\"></span>stantively ena<span class=\"_ _2\"></span>cted a<span class=\"_ _2\"></span>t the balance shee<span class=\"_ _2\"></span>t<span class=\"_ _42\"> </span>date. Tax is charged or <span class=\"_ _2\"></span>credited<span class=\"_ _2\"></span> directly to the<span class=\"_ _2\"></span> income<span class=\"_ _42\"> </span>statement, compre<span class=\"_ _2\"></span>hensive<span class=\"_ _2\"></span> income or<span class=\"_ _2\"></span> equity. The tax<span class=\"_ _42\"> </span>charged or credi<span class=\"_ _2\"></span>ted will follow<span class=\"_ _2\"></span> the account<span class=\"_ _2\"></span>ing treatment<span class=\"_ _2\"></span> of<span class=\"_ _42\"> </span>the underlying<span class=\"_ _2\"></span> item which ha<span class=\"_ _2\"></span>s given<span class=\"_ _2\"></span> rise to the tax<span class=\"_ _2\"></span> charged<span class=\"_ _42\"> </span>or credited. The Company has<span class=\"_ _2\"></span> determined<span class=\"_ _2\"></span> that the glob<span class=\"_ _2\"></span>al minimum<span class=\"_ _42\"> </span>top-up tax - whi<span class=\"_ _2\"></span>ch it is require<span class=\"_ _2\"></span>d to pay under P<span class=\"_ _2\"></span>illar Two<span class=\"_ _42\"> </span>legislation - is an ta<span class=\"_ _2\"></span>x in the scope<span class=\"_ _2\"></span> of IAS 12.<span class=\"_ _2\"></span>  The<span class=\"_ _42\"> </span>temporary, mandator<span class=\"_ _2\"></span>y ex<span class=\"_ _2\"></span>ception to the req<span class=\"_ _2\"></span>uirement to<span class=\"_ _42\"> </span>recognise defer<span class=\"_ _2\"></span>red tax a<span class=\"_ _2\"></span>ssets and liabilitie<span class=\"_ _2\"></span>s related <span class=\"_ _2\"></span>to Pillar<span class=\"_ _42\"> </span>Two top-up taxe<span class=\"_ _2\"></span>s has been app<span class=\"_ _2\"></span>lied.  Any top-up tax<span class=\"_ _2\"></span> will be<span class=\"_ _42\"> </span>accounted for a<span class=\"_ _2\"></span>s a curren<span class=\"_ _2\"></span>t tax when it<span class=\"_ _2\"></span> is incurred.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-433": {
   "value": "Deferred tax is re<span class=\"_ _2\"></span>cognised on<span class=\"_ _2\"></span> all tempo<span class=\"_ _2\"></span>rary difference<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span>arising between <span class=\"_ _2\"></span>the tax base<span class=\"_ _2\"></span>s of assets an<span class=\"_ _2\"></span>d liabilities<span class=\"_ _2\"></span> and<span class=\"_ _42\"> </span>their carrying a<span class=\"_ _2\"></span>mounts in the <span class=\"_ _2\"></span>financial s<span class=\"_ _2\"></span>tatements, with <span class=\"_ _2\"></span>the<span class=\"_ _42\"> </span>following excep<span class=\"_ _2\"></span>tions:<span class=\"_ _42\"> </span>\u25fc<span class=\"ff1 fcd\"> <span class=\"fc0\">Where the tempor<span class=\"_ _2\"></span>ary differe<span class=\"_ _2\"></span>nce arise<span class=\"_ _2\"></span>s from an </span></span>asset or liabili<span class=\"_ _2\"></span>ty in a transa<span class=\"_ _2\"></span>ction which,<span class=\"_ _2\"></span> at the time of<span class=\"_ _2\"></span> the<span class=\"_ _42\"> </span>transaction, affec<span class=\"_ _2\"></span>ts neither<span class=\"_ _2\"></span> accounting no<span class=\"_ _2\"></span>r taxable<span class=\"_ _2\"></span> profit or<span class=\"_ _42\"> </span>loss.<span class=\"_ _42\"> </span>\u25fc<span class=\"ff1 fc0\"> Deferred ta<span class=\"_ _2\"></span>x assets are re<span class=\"_ _2\"></span>cognised<span class=\"_ _2\"></span> only to the<span class=\"_ _2\"></span> extent<span class=\"_ _42\"> </span></span>that it is proba<span class=\"_ _2\"></span>ble that taxable pr<span class=\"_ _2\"></span>ofit will<span class=\"_ _2\"></span> be available<span class=\"_ _42\"> </span>against which<span class=\"_ _2\"></span> the deductible<span class=\"_ _2\"></span> tempo<span class=\"_ _2\"></span>rary differences,<span class=\"_ _42\"> </span>carried-forwar<span class=\"_ _2\"></span>d tax credits or ta<span class=\"_ _2\"></span>x losse<span class=\"_ _2\"></span>s can be utilised<span class=\"_ _2\"></span>.<span class=\"_ _42\"> </span>Deferred tax as<span class=\"_ _2\"></span>sets and liabili<span class=\"_ _2\"></span>ties are<span class=\"_ _2\"></span> measured at the<span class=\"_ _2\"></span> tax<span class=\"_ _42\"> </span>rates which are e<span class=\"_ _2\"></span>xpected to ap<span class=\"_ _2\"></span>ply whe<span class=\"_ _2\"></span>n the related as<span class=\"_ _2\"></span>set<span class=\"_ _42\"> </span>is realised or<span class=\"_ _2\"></span> liability settled, ba<span class=\"_ _2\"></span>sed on<span class=\"_ _2\"></span> tax rates and<span class=\"_ _2\"></span> laws<span class=\"_ _42\"> </span>enacted or sub<span class=\"_ _2\"></span>stantively ena<span class=\"_ _2\"></span>cted a<span class=\"_ _2\"></span>t the balance shee<span class=\"_ _2\"></span>t<span class=\"_ _42\"> </span>date. Tax is charged or <span class=\"_ _2\"></span>credited<span class=\"_ _2\"></span> directly to the<span class=\"_ _2\"></span> income<span class=\"_ _42\"> </span>statement, compre<span class=\"_ _2\"></span>hensive<span class=\"_ _2\"></span> income or<span class=\"_ _2\"></span> equity. The tax<span class=\"_ _42\"> </span>charged or credi<span class=\"_ _2\"></span>ted will follow<span class=\"_ _2\"></span> the account<span class=\"_ _2\"></span>ing treatment<span class=\"_ _2\"></span> of<span class=\"_ _42\"> </span>the underlying<span class=\"_ _2\"></span> item which ha<span class=\"_ _2\"></span>s given<span class=\"_ _2\"></span> rise to the tax<span class=\"_ _2\"></span> charged<span class=\"_ _42\"> </span>or credited. The Company has<span class=\"_ _2\"></span> determined<span class=\"_ _2\"></span> that the glob<span class=\"_ _2\"></span>al minimum<span class=\"_ _42\"> </span>top-up tax - whi<span class=\"_ _2\"></span>ch it is require<span class=\"_ _2\"></span>d to pay under P<span class=\"_ _2\"></span>illar Two<span class=\"_ _42\"> </span>legislation - is an ta<span class=\"_ _2\"></span>x in the scope<span class=\"_ _2\"></span> of IAS 12.<span class=\"_ _2\"></span>  The<span class=\"_ _42\"> </span>temporary, mandator<span class=\"_ _2\"></span>y ex<span class=\"_ _2\"></span>ception to the req<span class=\"_ _2\"></span>uirement to<span class=\"_ _42\"> </span>recognise defer<span class=\"_ _2\"></span>red tax a<span class=\"_ _2\"></span>ssets and liabilitie<span class=\"_ _2\"></span>s related <span class=\"_ _2\"></span>to Pillar<span class=\"_ _42\"> </span>Two top-up taxe<span class=\"_ _2\"></span>s has been app<span class=\"_ _2\"></span>lied.  Any top-up tax<span class=\"_ _2\"></span> will be<span class=\"_ _42\"> </span>accounted for a<span class=\"_ _2\"></span>s a curren<span class=\"_ _2\"></span>t tax when it<span class=\"_ _2\"></span> is incurred.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-44": {
   "value": "Financial liabilitie<span class=\"_ _2\"></span>s The Company clas<span class=\"_ _2\"></span>sifies its finan<span class=\"_ _2\"></span>cial liabilitie<span class=\"_ _2\"></span>s as other<span class=\"_ _42\"> </span>financial liabilitie<span class=\"_ _2\"></span>s. These are <span class=\"_ _2\"></span>measured at<span class=\"_ _2\"></span> fair value on<span class=\"_ _42\"> </span>initial recognition<span class=\"_ _2\"></span> and subsequen<span class=\"_ _2\"></span>tly mea<span class=\"_ _2\"></span>sured at amor<span class=\"_ _2\"></span>tised<span class=\"_ _42\"> </span>cost, using the<span class=\"_ _2\"></span> effective-interest<span class=\"_ _2\"></span> method.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-45": {
   "value": "Bank loans and<span class=\"_ _2\"></span> borrowings<span class=\"_ _42\"> </span>nterest-bearing<span class=\"_ _2\"></span> bank loans an<span class=\"_ _2\"></span>d other bor<span class=\"_ _2\"></span>rowings are<span class=\"_ _42\"> </span>ecorded initially<span class=\"_ _2\"></span> at fair value<span class=\"_ _2\"></span> of considera<span class=\"_ _2\"></span>tion received<span class=\"_ _2\"></span>, net<span class=\"_ _42\"> </span>of direct issue <span class=\"_ _2\"></span>costs. Borrow<span class=\"_ _2\"></span>ings are subseque<span class=\"_ _2\"></span>ntly<span class=\"_ _42\"> </span>ecorded at a<span class=\"_ _2\"></span>mortised cost,<span class=\"_ _2\"></span> with any differen<span class=\"_ _2\"></span>ce between<span class=\"_ _42\"> </span>he amount recorde<span class=\"_ _2\"></span>d initially<span class=\"_ _2\"></span> and the redemption <span class=\"_ _2\"></span>value<span class=\"_ _42\"> </span>ecognised in the<span class=\"_ _2\"></span> income sta<span class=\"_ _2\"></span>tement over<span class=\"_ _2\"></span> the period of <span class=\"_ _2\"></span>the<span class=\"_ _42\"> </span>bank loans, using<span class=\"_ _2\"></span> the effe<span class=\"_ _2\"></span>ctive- interest method.<span class=\"_ _42\"> </span>Bank loans and loan<span class=\"_ _2\"></span> notes ar<span class=\"_ _2\"></span>e classified a<span class=\"_ _2\"></span>s current<span class=\"_ _42\"> </span>iabilities, unle<span class=\"_ _2\"></span>ss the Compan<span class=\"_ _2\"></span>y has an uncondi<span class=\"_ _2\"></span>tional righ<span class=\"_ _2\"></span>t<span class=\"_ _42\"> </span>o defer settlemen<span class=\"_ _2\"></span>t of the liabi<span class=\"_ _2\"></span>lity for<span class=\"_ _2\"></span> at least 12 mon<span class=\"_ _2\"></span>ths<span class=\"_ _42\"> </span>after the balance<span class=\"_ _2\"></span> sheet date<span class=\"_ _2\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-46": {
   "value": "Derivative financ<span class=\"_ _2\"></span>ial instruments<span class=\"_ _2\"></span> and interest-ra<span class=\"_ _2\"></span>te<span class=\"_ _42\"> </span>swaps<span class=\"_ _42\"> </span>Derivative financial<span class=\"_ _2\"></span> instrumen<span class=\"_ _2\"></span>ts used by the Co<span class=\"_ _2\"></span>mpany are<span class=\"_ _42\"> </span>stated at fair value<span class=\"_ _2\"></span> on initial<span class=\"_ _2\"></span> recognition an<span class=\"_ _2\"></span>d at subsequ<span class=\"_ _2\"></span>ent<span class=\"_ _42\"> </span>balance sheet da<span class=\"_ _2\"></span>tes. Interest-rate swa<span class=\"_ _2\"></span>ps are <span class=\"ff7\">used to <span class=\"_ _2\"></span>mitigate the Compa<span class=\"_ _2\"></span>ny\u2019s<span class=\"_ _42\"> </span></span>exposure to var<span class=\"_ _2\"></span>iable interest rate<span class=\"_ _2\"></span> risks on borro<span class=\"_ _2\"></span>wings.<span class=\"_ _42\"> </span>They qualify for<span class=\"_ _2\"></span> hedge accounting<span class=\"_ _2\"></span> only whe<span class=\"_ _2\"></span>re, at incept<span class=\"_ _2\"></span>ion,<span class=\"_ _42\"> </span>there is formal de<span class=\"_ _2\"></span>signation<span class=\"_ _2\"></span> and documenta<span class=\"_ _2\"></span>tion of <span class=\"_ _2\"></span>the<span class=\"_ _42\"> </span>hedging relationship<span class=\"_ _2\"></span>, there i<span class=\"_ _2\"></span>s an economi<span class=\"_ _2\"></span>c relationship<span class=\"_ _42\"> </span>between the item<span class=\"_ _2\"></span> being hedged<span class=\"_ _2\"></span> and the hedg<span class=\"_ _2\"></span>ing derivati<span class=\"_ _2\"></span>ve<span class=\"_ _42\"> </span>and credit risk doe<span class=\"_ _2\"></span>s not dom<span class=\"_ _2\"></span>inate the economi<span class=\"_ _2\"></span>c<span class=\"_ _42\"> </span>relationship. A hedging ratio of<span class=\"_ _2\"></span> 1:1 is adopted<span class=\"_ _2\"></span> between<span class=\"_ _2\"></span> the interest-rate<span class=\"_ _42\"> </span>swaps and the<span class=\"_ _2\"></span> Company\u2019s<span class=\"_ _2\"></span> floating<span class=\"ff1\">-rate bor<span class=\"_ _2\"></span>rowings,<span class=\"_ _42\"> </span></span>meaning that floa<span class=\"_ _2\"></span>ting interest ra<span class=\"_ _2\"></span>tes paid <span class=\"_ _2\"></span>should be identi<span class=\"_ _2\"></span>cal<span class=\"_ _42\"> </span>to those amount<span class=\"_ _2\"></span>s received for a<span class=\"_ _2\"></span> given amoun<span class=\"_ _2\"></span>t of<span class=\"_ _42\"> </span>borrowing<span class=\"_ _2\"></span>s.<span class=\"_ _42\"> </span>When hedge ac<span class=\"_ _2\"></span>counting appl<span class=\"_ _2\"></span>ies, the Compa<span class=\"_ _2\"></span>ny tests<span class=\"_ _42\"> </span>hedge effectiven<span class=\"_ _2\"></span>ess prospec<span class=\"_ _2\"></span>tively, at reporting<span class=\"_ _2\"></span> periods,<span class=\"_ _42\"> </span>using the hypo<span class=\"_ _2\"></span>thetical derivat<span class=\"_ _2\"></span>ive method<span class=\"_ _2\"></span> and compares<span class=\"_ _2\"></span> the<span class=\"_ _42\"> </span>changes in the<span class=\"_ _2\"></span> fair value of<span class=\"_ _2\"></span> the hedging<span class=\"_ _2\"></span> instrument with<span class=\"_ _42\"> </span>those in the fair<span class=\"_ _2\"></span> value of the hed<span class=\"_ _2\"></span>ged item<span class=\"_ _2\"></span> attributable to the<span class=\"_ _42\"> </span>hedged risk.<span class=\"_ _42\"> </span>Hedges could be<span class=\"_ _2\"></span> deemed inef<span class=\"_ _2\"></span>fective if <span class=\"_ _2\"></span>the: \u25fc<span class=\"ff1\"> <span class=\"fc0\">period over w<span class=\"_ _2\"></span>hich the borrow<span class=\"_ _2\"></span>ings were<span class=\"_ _2\"></span> drawn were<span class=\"_ _42\"> </span></span></span>changed. This<span class=\"_ _2\"></span> could result in<span class=\"_ _2\"></span> the borr<span class=\"_ _2\"></span>owings being made<span class=\"_ _42\"> </span>at a different floa<span class=\"_ _2\"></span>ting rate than<span class=\"_ _2\"></span> the interest-rate swap<span class=\"_ _2\"></span>.<span class=\"_ _42\"> </span>\u25fc<span class=\"ff1\"> <span class=\"fc0\">gross amoun<span class=\"_ _2\"></span>t of borrowing<span class=\"_ _2\"></span>s were less <span class=\"_ _2\"></span>than the value<span class=\"_ _42\"> </span></span></span>swapped.<span class=\"_ _42\"> </span>\u25fc<span class=\"ff1\"> <span class=\"fc0\">impact of LI<span class=\"_ _2\"></span>BOR reform wer<span class=\"_ _2\"></span>e to cause a <span class=\"_ _2\"></span>mismatch<span class=\"_ _42\"> </span></span></span>between the inter<span class=\"_ _2\"></span>est rate of<span class=\"_ _2\"></span> the swap<span class=\"_ _2\"></span>s and that of the<span class=\"_ _42\"> </span>Company\u2019s debt<span class=\"_ _2\"></span>.<span class=\"_ _42\"> </span>As disclosed in<span class=\"_ _2\"></span> note 21, there <span class=\"ls2\">are </span>curr<span class=\"_ _2\"></span>ently no swaps<span class=\"_ _42\"> </span>designated for hed<span class=\"_ _2\"></span>ge account<span class=\"_ _2\"></span>ing. For those swa<span class=\"_ _2\"></span>ps<span class=\"_ _42\"> </span>terminated<span class=\"ff5 fs0\"> </span>which wer<span class=\"_ _2\"></span>e previousl<span class=\"_ _2\"></span>y designated <span class=\"_ _2\"></span>for hedge<span class=\"_ _42\"> </span>accounting, an as<span class=\"_ _2\"></span>sessment is mad<span class=\"_ _2\"></span>e to deter<span class=\"_ _2\"></span>mine the<span class=\"_ _42\"> </span>future cashflows<span class=\"_ _2\"></span> of the hedged <span class=\"_ _2\"></span>item <span class=\"ls2\">and</span> the amoun<span class=\"_ _2\"></span>t to be<span class=\"_ _42\"> </span>recycled from o<span class=\"_ _2\"></span>ther compreh<span class=\"_ _2\"></span>ensive inco<span class=\"_ _2\"></span>me to the inco<span class=\"_ _2\"></span>me<span class=\"_ _42\"> </span>statement. Management make<span class=\"_ _2\"></span>s judgement<span class=\"_ _2\"></span>s in forecasting<span class=\"_ _2\"></span> future<span class=\"_ _42\"> </span>borrowing<span class=\"_ _2\"></span>s<span class=\"ls1c\">. </span>These forecas<span class=\"_ _2\"></span>ts affect the ra<span class=\"_ _2\"></span>te at which<span class=\"_ _2\"></span> the<span class=\"_ _42\"> </span>fair value previou<span class=\"_ _2\"></span>sly recogn<span class=\"_ _2\"></span>ised an<span class=\"_ _2\"></span>d frozen in other<span class=\"_ _42\"> </span>comprehensive <span class=\"_ _2\"></span>income is re<span class=\"_ _2\"></span>cycled to the in<span class=\"_ _2\"></span>come<span class=\"_ _42\"> </span>statement.<span class=\"_ _42\"> </span>The effective elemen<span class=\"_ _2\"></span>t of any ga<span class=\"_ _2\"></span>in or loss fro<span class=\"_ _2\"></span>m remeasuring<span class=\"_ _42\"> </span>the derivative des<span class=\"_ _2\"></span>ignated a<span class=\"_ _2\"></span>s the hedg<span class=\"_ _2\"></span>ing instrument is<span class=\"_ _42\"> </span>recognised in other<span class=\"_ _2\"></span> comprehen<span class=\"_ _2\"></span>sive income with<span class=\"_ _2\"></span> the<span class=\"_ _42\"> </span>ineffective elemen<span class=\"_ _2\"></span>t recogni<span class=\"_ _2\"></span>sed immed<span class=\"_ _2\"></span>iately in the<span class=\"_ _2\"></span> income<span class=\"_ _42\"> </span>statement.<span class=\"_ _42\"> </span>Hedge accounting<span class=\"_ _2\"></span> is discontinue<span class=\"_ _2\"></span>d when<span class=\"_ _2\"></span> the hedge expire<span class=\"_ _2\"></span>s,<span class=\"_ _42\"> </span>is sold, terminated or<span class=\"_ _2\"></span> no longer<span class=\"_ _2\"></span> mee<span class=\"_ _2\"></span>ts the Compan<span class=\"_ _2\"></span>y\u2019s risk<span class=\"_ _42\"> </span>management obje<span class=\"_ _2\"></span>ctive.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-412": {
   "value": "Derivative financ<span class=\"_ _2\"></span>ial instruments<span class=\"_ _2\"></span> and interest-ra<span class=\"_ _2\"></span>te<span class=\"_ _42\"> </span>swaps<span class=\"_ _42\"> </span>Derivative financial<span class=\"_ _2\"></span> instrumen<span class=\"_ _2\"></span>ts used by the Co<span class=\"_ _2\"></span>mpany are<span class=\"_ _42\"> </span>stated at fair value<span class=\"_ _2\"></span> on initial<span class=\"_ _2\"></span> recognition an<span class=\"_ _2\"></span>d at subsequ<span class=\"_ _2\"></span>ent<span class=\"_ _42\"> </span>balance sheet da<span class=\"_ _2\"></span>tes. Interest-rate swa<span class=\"_ _2\"></span>ps are <span class=\"ff7\">used to <span class=\"_ _2\"></span>mitigate the Compa<span class=\"_ _2\"></span>ny\u2019s<span class=\"_ _42\"> </span></span>exposure to var<span class=\"_ _2\"></span>iable interest rate<span class=\"_ _2\"></span> risks on borro<span class=\"_ _2\"></span>wings.<span class=\"_ _42\"> </span>They qualify for<span class=\"_ _2\"></span> hedge accounting<span class=\"_ _2\"></span> only whe<span class=\"_ _2\"></span>re, at incept<span class=\"_ _2\"></span>ion,<span class=\"_ _42\"> </span>there is formal de<span class=\"_ _2\"></span>signation<span class=\"_ _2\"></span> and documenta<span class=\"_ _2\"></span>tion of <span class=\"_ _2\"></span>the<span class=\"_ _42\"> </span>hedging relationship<span class=\"_ _2\"></span>, there i<span class=\"_ _2\"></span>s an economi<span class=\"_ _2\"></span>c relationship<span class=\"_ _42\"> </span>between the item<span class=\"_ _2\"></span> being hedged<span class=\"_ _2\"></span> and the hedg<span class=\"_ _2\"></span>ing derivati<span class=\"_ _2\"></span>ve<span class=\"_ _42\"> </span>and credit risk doe<span class=\"_ _2\"></span>s not dom<span class=\"_ _2\"></span>inate the economi<span class=\"_ _2\"></span>c<span class=\"_ _42\"> </span>relationship. A hedging ratio of<span class=\"_ _2\"></span> 1:1 is adopted<span class=\"_ _2\"></span> between<span class=\"_ _2\"></span> the interest-rate<span class=\"_ _42\"> </span>swaps and the<span class=\"_ _2\"></span> Company\u2019s<span class=\"_ _2\"></span> floating<span class=\"ff1\">-rate bor<span class=\"_ _2\"></span>rowings,<span class=\"_ _42\"> </span></span>meaning that floa<span class=\"_ _2\"></span>ting interest ra<span class=\"_ _2\"></span>tes paid <span class=\"_ _2\"></span>should be identi<span class=\"_ _2\"></span>cal<span class=\"_ _42\"> </span>to those amount<span class=\"_ _2\"></span>s received for a<span class=\"_ _2\"></span> given amoun<span class=\"_ _2\"></span>t of<span class=\"_ _42\"> </span>borrowing<span class=\"_ _2\"></span>s.<span class=\"_ _42\"> </span>When hedge ac<span class=\"_ _2\"></span>counting appl<span class=\"_ _2\"></span>ies, the Compa<span class=\"_ _2\"></span>ny tests<span class=\"_ _42\"> </span>hedge effectiven<span class=\"_ _2\"></span>ess prospec<span class=\"_ _2\"></span>tively, at reporting<span class=\"_ _2\"></span> periods,<span class=\"_ _42\"> </span>using the hypo<span class=\"_ _2\"></span>thetical derivat<span class=\"_ _2\"></span>ive method<span class=\"_ _2\"></span> and compares<span class=\"_ _2\"></span> the<span class=\"_ _42\"> </span>changes in the<span class=\"_ _2\"></span> fair value of<span class=\"_ _2\"></span> the hedging<span class=\"_ _2\"></span> instrument with<span class=\"_ _42\"> </span>those in the fair<span class=\"_ _2\"></span> value of the hed<span class=\"_ _2\"></span>ged item<span class=\"_ _2\"></span> attributable to the<span class=\"_ _42\"> </span>hedged risk.<span class=\"_ _42\"> </span>Hedges could be<span class=\"_ _2\"></span> deemed inef<span class=\"_ _2\"></span>fective if <span class=\"_ _2\"></span>the: \u25fc<span class=\"ff1\"> <span class=\"fc0\">period over w<span class=\"_ _2\"></span>hich the borrow<span class=\"_ _2\"></span>ings were<span class=\"_ _2\"></span> drawn were<span class=\"_ _42\"> </span></span></span>changed. This<span class=\"_ _2\"></span> could result in<span class=\"_ _2\"></span> the borr<span class=\"_ _2\"></span>owings being made<span class=\"_ _42\"> </span>at a different floa<span class=\"_ _2\"></span>ting rate than<span class=\"_ _2\"></span> the interest-rate swap<span class=\"_ _2\"></span>.<span class=\"_ _42\"> </span>\u25fc<span class=\"ff1\"> <span class=\"fc0\">gross amoun<span class=\"_ _2\"></span>t of borrowing<span class=\"_ _2\"></span>s were less <span class=\"_ _2\"></span>than the value<span class=\"_ _42\"> </span></span></span>swapped.<span class=\"_ _42\"> </span>\u25fc<span class=\"ff1\"> <span class=\"fc0\">impact of LI<span class=\"_ _2\"></span>BOR reform wer<span class=\"_ _2\"></span>e to cause a <span class=\"_ _2\"></span>mismatch<span class=\"_ _42\"> </span></span></span>between the inter<span class=\"_ _2\"></span>est rate of<span class=\"_ _2\"></span> the swap<span class=\"_ _2\"></span>s and that of the<span class=\"_ _42\"> </span>Company\u2019s debt<span class=\"_ _2\"></span>.<span class=\"_ _42\"> </span>As disclosed in<span class=\"_ _2\"></span> note 21, there <span class=\"ls2\">are </span>curr<span class=\"_ _2\"></span>ently no swaps<span class=\"_ _42\"> </span>designated for hed<span class=\"_ _2\"></span>ge account<span class=\"_ _2\"></span>ing. For those swa<span class=\"_ _2\"></span>ps<span class=\"_ _42\"> </span>terminated<span class=\"ff5 fs0\"> </span>which wer<span class=\"_ _2\"></span>e previousl<span class=\"_ _2\"></span>y designated <span class=\"_ _2\"></span>for hedge<span class=\"_ _42\"> </span>accounting, an as<span class=\"_ _2\"></span>sessment is mad<span class=\"_ _2\"></span>e to deter<span class=\"_ _2\"></span>mine the<span class=\"_ _42\"> </span>future cashflows<span class=\"_ _2\"></span> of the hedged <span class=\"_ _2\"></span>item <span class=\"ls2\">and</span> the amoun<span class=\"_ _2\"></span>t to be<span class=\"_ _42\"> </span>recycled from o<span class=\"_ _2\"></span>ther compreh<span class=\"_ _2\"></span>ensive inco<span class=\"_ _2\"></span>me to the inco<span class=\"_ _2\"></span>me<span class=\"_ _42\"> </span>statement. Management make<span class=\"_ _2\"></span>s judgement<span class=\"_ _2\"></span>s in forecasting<span class=\"_ _2\"></span> future<span class=\"_ _42\"> </span>borrowing<span class=\"_ _2\"></span>s<span class=\"ls1c\">. </span>These forecas<span class=\"_ _2\"></span>ts affect the ra<span class=\"_ _2\"></span>te at which<span class=\"_ _2\"></span> the<span class=\"_ _42\"> </span>fair value previou<span class=\"_ _2\"></span>sly recogn<span class=\"_ _2\"></span>ised an<span class=\"_ _2\"></span>d frozen in other<span class=\"_ _42\"> </span>comprehensive <span class=\"_ _2\"></span>income is re<span class=\"_ _2\"></span>cycled to the in<span class=\"_ _2\"></span>come<span class=\"_ _42\"> </span>statement.<span class=\"_ _42\"> </span>The effective elemen<span class=\"_ _2\"></span>t of any ga<span class=\"_ _2\"></span>in or loss fro<span class=\"_ _2\"></span>m remeasuring<span class=\"_ _42\"> </span>the derivative des<span class=\"_ _2\"></span>ignated a<span class=\"_ _2\"></span>s the hedg<span class=\"_ _2\"></span>ing instrument is<span class=\"_ _42\"> </span>recognised in other<span class=\"_ _2\"></span> comprehen<span class=\"_ _2\"></span>sive income with<span class=\"_ _2\"></span> the<span class=\"_ _42\"> </span>ineffective elemen<span class=\"_ _2\"></span>t recogni<span class=\"_ _2\"></span>sed immed<span class=\"_ _2\"></span>iately in the<span class=\"_ _2\"></span> income<span class=\"_ _42\"> </span>statement.<span class=\"_ _42\"> </span>Hedge accounting<span class=\"_ _2\"></span> is discontinue<span class=\"_ _2\"></span>d when<span class=\"_ _2\"></span> the hedge expire<span class=\"_ _2\"></span>s,<span class=\"_ _42\"> </span>is sold, terminated or<span class=\"_ _2\"></span> no longer<span class=\"_ _2\"></span> mee<span class=\"_ _2\"></span>ts the Compan<span class=\"_ _2\"></span>y\u2019s risk<span class=\"_ _42\"> </span>management obje<span class=\"_ _2\"></span>ctive.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-436": {
   "value": "Derivative financ<span class=\"_ _2\"></span>ial instruments<span class=\"_ _2\"></span> and interest-ra<span class=\"_ _2\"></span>te<span class=\"_ _42\"> </span>swaps<span class=\"_ _42\"> </span>Derivative financial<span class=\"_ _2\"></span> instrumen<span class=\"_ _2\"></span>ts used by the Co<span class=\"_ _2\"></span>mpany are<span class=\"_ _42\"> </span>stated at fair value<span class=\"_ _2\"></span> on initial<span class=\"_ _2\"></span> recognition an<span class=\"_ _2\"></span>d at subsequ<span class=\"_ _2\"></span>ent<span class=\"_ _42\"> </span>balance sheet da<span class=\"_ _2\"></span>tes. Interest-rate swa<span class=\"_ _2\"></span>ps are <span class=\"ff7\">used to <span class=\"_ _2\"></span>mitigate the Compa<span class=\"_ _2\"></span>ny\u2019s<span class=\"_ _42\"> </span></span>exposure to var<span class=\"_ _2\"></span>iable interest rate<span class=\"_ _2\"></span> risks on borro<span class=\"_ _2\"></span>wings.<span class=\"_ _42\"> </span>They qualify for<span class=\"_ _2\"></span> hedge accounting<span class=\"_ _2\"></span> only whe<span class=\"_ _2\"></span>re, at incept<span class=\"_ _2\"></span>ion,<span class=\"_ _42\"> </span>there is formal de<span class=\"_ _2\"></span>signation<span class=\"_ _2\"></span> and documenta<span class=\"_ _2\"></span>tion of <span class=\"_ _2\"></span>the<span class=\"_ _42\"> </span>hedging relationship<span class=\"_ _2\"></span>, there i<span class=\"_ _2\"></span>s an economi<span class=\"_ _2\"></span>c relationship<span class=\"_ _42\"> </span>between the item<span class=\"_ _2\"></span> being hedged<span class=\"_ _2\"></span> and the hedg<span class=\"_ _2\"></span>ing derivati<span class=\"_ _2\"></span>ve<span class=\"_ _42\"> </span>and credit risk doe<span class=\"_ _2\"></span>s not dom<span class=\"_ _2\"></span>inate the economi<span class=\"_ _2\"></span>c<span class=\"_ _42\"> </span>relationship. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-43": {
   "value": "Financial instru<span class=\"_ _2\"></span>ments<span class=\"_ _42\"> </span>Financial assets and<span class=\"_ _2\"></span> liabilitie<span class=\"_ _2\"></span>s are recogn<span class=\"_ _2\"></span>ised on the da<span class=\"_ _2\"></span>te<span class=\"_ _42\"> </span>on which the Compan<span class=\"_ _2\"></span>y become<span class=\"_ _2\"></span>s party to <span class=\"_ _2\"></span>the contractua<span class=\"_ _2\"></span>l<span class=\"_ _42\"> </span>provisions of <span class=\"_ _2\"></span>the instrumen<span class=\"_ _2\"></span>t giving rise<span class=\"_ _2\"></span> to the asset or<span class=\"_ _42\"> </span>liability.<span class=\"_ _42\"> </span>Financial assets held<span class=\"_ _2\"></span> at amort<span class=\"_ _2\"></span>ised cost<span class=\"_ _42\"> </span>Financial assets held<span class=\"_ _2\"></span> at amort<span class=\"_ _2\"></span>ised cost ar<span class=\"_ _2\"></span>e non-derivative financial asse<span class=\"_ _2\"></span>ts which are held w<span class=\"_ _2\"></span>ithin a bu<span class=\"_ _2\"></span>siness mode<span class=\"_ _2\"></span>l<span class=\"_ _42\"> </span>where the objec<span class=\"_ _2\"></span>tive is to colle<span class=\"_ _2\"></span>ct the contra<span class=\"_ _2\"></span>ctual cash <span class=\"_ _2\"></span>flow<span class=\"_ _42\"> </span>at the same time<span class=\"_ _2\"></span> as the contra<span class=\"_ _2\"></span>ctual term<span class=\"_ _2\"></span>s give rise<span class=\"_ _2\"></span> to cash<span class=\"_ _42\"> </span>flows which are<span class=\"_ _2\"></span> solely paymen<span class=\"_ _2\"></span>ts of principa<span class=\"_ _2\"></span>l and interes<span class=\"_ _2\"></span>t.<span class=\"_ _42\"> </span>They are included <span class=\"_ _2\"></span>in curren<span class=\"_ _2\"></span>t assets, ex<span class=\"_ _2\"></span>cept for maturi<span class=\"_ _2\"></span>ties<span class=\"_ _42\"> </span>greater than 12 <span class=\"_ _2\"></span>months after <span class=\"_ _2\"></span>the balance <span class=\"_ _2\"></span>sheet date.<span class=\"_ _42\"> </span>These are cla<span class=\"_ _2\"></span>ssified as non-curr<span class=\"_ _2\"></span>ent assets.<span class=\"_ _42\"> </span>Other receivables<span class=\"_ _42\"> </span>Other receivables<span class=\"_ _2\"></span> are recogni<span class=\"_ _2\"></span>sed in<span class=\"_ _2\"></span>itially at transac<span class=\"_ _2\"></span>tion<span class=\"_ _42\"> </span>value and carried<span class=\"_ _2\"></span> at amortised<span class=\"_ _2\"></span> cost less<span class=\"_ _2\"></span> any expected<span class=\"_ _42\"> </span>credit losses. The<span class=\"_ _2\"></span> Compan<span class=\"_ _2\"></span>y has a small nu<span class=\"_ _2\"></span>mber of<span class=\"_ _42\"> </span>receivables a<span class=\"_ _2\"></span>t any one time<span class=\"_ _2\"></span>; these are ge<span class=\"_ _2\"></span>nerally with<span class=\"_ _42\"> </span>companies wi<span class=\"_ _2\"></span>th which the Co<span class=\"_ _2\"></span>mpany ha<span class=\"_ _2\"></span>s an established<span class=\"_ _42\"> </span>trading relation<span class=\"_ _2\"></span>ship. Cash and cash<span class=\"_ _2\"></span> equivalents<span class=\"_ _42\"> </span>Cash and short-term<span class=\"_ _2\"></span> deposits in<span class=\"_ _2\"></span> the balan<span class=\"_ _2\"></span>ce sheet <span class=\"ls2\">and<span class=\"_ _42\"> </span></span>cash flow statemen<span class=\"_ _2\"></span>t comprise <span class=\"_ _2\"></span>cash at ban<span class=\"_ _2\"></span>k and in hand<span class=\"_ _2\"></span>.<span class=\"_ _42\"> </span>Bank overdrafts<span class=\"_ _2\"></span> are shown wi<span class=\"_ _2\"></span>thin current fina<span class=\"_ _2\"></span>ncial liabilitie<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span>on the balance <span class=\"_ _2\"></span>sheet. Cash<span class=\"_ _2\"></span> and cash equ<span class=\"_ _2\"></span>ivalents in<span class=\"_ _2\"></span>clude<span class=\"_ _42\"> </span>recognition of a<span class=\"_ _2\"></span>mounts for<span class=\"_ _2\"></span> cash in tra<span class=\"_ _2\"></span>nsit, including<span class=\"_ _42\"> </span>electronic card pa<span class=\"_ _2\"></span>yments no<span class=\"_ _2\"></span>t yet receipted a<span class=\"_ _2\"></span>s these are<span class=\"_ _42\"> </span>highly liquid and <span class=\"_ _2\"></span>low credit ri<span class=\"_ _2\"></span>sk.<span class=\"_ _42\"> </span>Credit risk<span class=\"_ _42\"> </span>Credit risk losses<span class=\"_ _2\"></span> arise when<span class=\"_ _2\"></span> debtors fail <span class=\"_ _2\"></span>to pay their<span class=\"_ _42\"> </span>obligation to the<span class=\"_ _2\"></span> Company. The<span class=\"_ _2\"></span> Compan<span class=\"_ _2\"></span>y assesses <span class=\"_ _2\"></span>credit<span class=\"_ _42\"> </span>risk, based on h<span class=\"_ _2\"></span>istoric experien<span class=\"_ _2\"></span>ce. The Company has<span class=\"_ _2\"></span> no significan<span class=\"_ _2\"></span>t history of<span class=\"_ _2\"></span> non-payment;<span class=\"_ _42\"> </span>as a result, the e<span class=\"_ _2\"></span>xpected <span class=\"_ _2\"></span>credit losses on <span class=\"_ _2\"></span>financial asse<span class=\"_ _2\"></span>ts<span class=\"_ _42\"> </span>are not material.<span class=\"_ _42\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-425": {
   "value": "Financial instru<span class=\"_ _2\"></span>ments<span class=\"_ _42\"> </span>Financial assets and<span class=\"_ _2\"></span> liabilitie<span class=\"_ _2\"></span>s are recogn<span class=\"_ _2\"></span>ised on the da<span class=\"_ _2\"></span>te<span class=\"_ _42\"> </span>on which the Compan<span class=\"_ _2\"></span>y become<span class=\"_ _2\"></span>s party to <span class=\"_ _2\"></span>the contractua<span class=\"_ _2\"></span>l<span class=\"_ _42\"> </span>provisions of <span class=\"_ _2\"></span>the instrumen<span class=\"_ _2\"></span>t giving rise<span class=\"_ _2\"></span> to the asset or<span class=\"_ _42\"> </span>liability.<span class=\"_ _42\"> </span>Financial assets held<span class=\"_ _2\"></span> at amort<span class=\"_ _2\"></span>ised cost<span class=\"_ _42\"> </span>Financial assets held<span class=\"_ _2\"></span> at amort<span class=\"_ _2\"></span>ised cost ar<span class=\"_ _2\"></span>e non-derivative financial asse<span class=\"_ _2\"></span>ts which are held w<span class=\"_ _2\"></span>ithin a bu<span class=\"_ _2\"></span>siness mode<span class=\"_ _2\"></span>l<span class=\"_ _42\"> </span>where the objec<span class=\"_ _2\"></span>tive is to colle<span class=\"_ _2\"></span>ct the contra<span class=\"_ _2\"></span>ctual cash <span class=\"_ _2\"></span>flow<span class=\"_ _42\"> </span>at the same time<span class=\"_ _2\"></span> as the contra<span class=\"_ _2\"></span>ctual term<span class=\"_ _2\"></span>s give rise<span class=\"_ _2\"></span> to cash<span class=\"_ _42\"> </span>flows which are<span class=\"_ _2\"></span> solely paymen<span class=\"_ _2\"></span>ts of principa<span class=\"_ _2\"></span>l and interes<span class=\"_ _2\"></span>t.<span class=\"_ _42\"> </span>They are included <span class=\"_ _2\"></span>in curren<span class=\"_ _2\"></span>t assets, ex<span class=\"_ _2\"></span>cept for maturi<span class=\"_ _2\"></span>ties<span class=\"_ _42\"> </span>greater than 12 <span class=\"_ _2\"></span>months after <span class=\"_ _2\"></span>the balance <span class=\"_ _2\"></span>sheet date.<span class=\"_ _42\"> </span>These are cla<span class=\"_ _2\"></span>ssified as non-curr<span class=\"_ _2\"></span>ent assets.<span class=\"_ _42\"> </span>Other receivables<span class=\"_ _42\"> </span>Other receivables<span class=\"_ _2\"></span> are recogni<span class=\"_ _2\"></span>sed in<span class=\"_ _2\"></span>itially at transac<span class=\"_ _2\"></span>tion<span class=\"_ _42\"> </span>value and carried<span class=\"_ _2\"></span> at amortised<span class=\"_ _2\"></span> cost less<span class=\"_ _2\"></span> any expected<span class=\"_ _42\"> </span>credit losses. The<span class=\"_ _2\"></span> Compan<span class=\"_ _2\"></span>y has a small nu<span class=\"_ _2\"></span>mber of<span class=\"_ _42\"> </span>receivables a<span class=\"_ _2\"></span>t any one time<span class=\"_ _2\"></span>; these are ge<span class=\"_ _2\"></span>nerally with<span class=\"_ _42\"> </span>companies wi<span class=\"_ _2\"></span>th which the Co<span class=\"_ _2\"></span>mpany ha<span class=\"_ _2\"></span>s an established<span class=\"_ _42\"> </span>trading relation<span class=\"_ _2\"></span>ship. Cash and cash<span class=\"_ _2\"></span> equivalents<span class=\"_ _42\"> </span>Cash and short-term<span class=\"_ _2\"></span> deposits in<span class=\"_ _2\"></span> the balan<span class=\"_ _2\"></span>ce sheet <span class=\"ls2\">and<span class=\"_ _42\"> </span></span>cash flow statemen<span class=\"_ _2\"></span>t comprise <span class=\"_ _2\"></span>cash at ban<span class=\"_ _2\"></span>k and in hand<span class=\"_ _2\"></span>.<span class=\"_ _42\"> </span>Bank overdrafts<span class=\"_ _2\"></span> are shown wi<span class=\"_ _2\"></span>thin current fina<span class=\"_ _2\"></span>ncial liabilitie<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span>on the balance <span class=\"_ _2\"></span>sheet. Cash<span class=\"_ _2\"></span> and cash equ<span class=\"_ _2\"></span>ivalents in<span class=\"_ _2\"></span>clude<span class=\"_ _42\"> </span>recognition of a<span class=\"_ _2\"></span>mounts for<span class=\"_ _2\"></span> cash in tra<span class=\"_ _2\"></span>nsit, including<span class=\"_ _42\"> </span>electronic card pa<span class=\"_ _2\"></span>yments no<span class=\"_ _2\"></span>t yet receipted a<span class=\"_ _2\"></span>s these are<span class=\"_ _42\"> </span>highly liquid and <span class=\"_ _2\"></span>low credit ri<span class=\"_ _2\"></span>sk.<span class=\"_ _42\"> </span>Credit risk<span class=\"_ _42\"> </span>Credit risk losses<span class=\"_ _2\"></span> arise when<span class=\"_ _2\"></span> debtors fail <span class=\"_ _2\"></span>to pay their<span class=\"_ _42\"> </span>obligation to the<span class=\"_ _2\"></span> Company. The<span class=\"_ _2\"></span> Compan<span class=\"_ _2\"></span>y assesses <span class=\"_ _2\"></span>credit<span class=\"_ _42\"> </span>risk, based on h<span class=\"_ _2\"></span>istoric experien<span class=\"_ _2\"></span>ce. The Company has<span class=\"_ _2\"></span> no significan<span class=\"_ _2\"></span>t history of<span class=\"_ _2\"></span> non-payment;<span class=\"_ _42\"> </span>as a result, the e<span class=\"_ _2\"></span>xpected <span class=\"_ _2\"></span>credit losses on <span class=\"_ _2\"></span>financial asse<span class=\"_ _2\"></span>ts<span class=\"_ _42\"> </span>are not material.<span class=\"_ _42\"> </span>Financial liabilitie<span class=\"_ _2\"></span>s The Company clas<span class=\"_ _2\"></span>sifies its finan<span class=\"_ _2\"></span>cial liabilitie<span class=\"_ _2\"></span>s as other<span class=\"_ _42\"> </span>financial liabilitie<span class=\"_ _2\"></span>s. These are <span class=\"_ _2\"></span>measured at<span class=\"_ _2\"></span> fair value on<span class=\"_ _42\"> </span>initial recognition<span class=\"_ _2\"></span> and subsequen<span class=\"_ _2\"></span>tly mea<span class=\"_ _2\"></span>sured at amor<span class=\"_ _2\"></span>tised<span class=\"_ _42\"> </span>cost, using the<span class=\"_ _2\"></span> effective-interest<span class=\"_ _2\"></span> method.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-411": {
   "value": "Other receivables<span class=\"_ _42\"> </span>Other receivables<span class=\"_ _2\"></span> are recogni<span class=\"_ _2\"></span>sed in<span class=\"_ _2\"></span>itially at transac<span class=\"_ _2\"></span>tion<span class=\"_ _42\"> </span>value and carried<span class=\"_ _2\"></span> at amortised<span class=\"_ _2\"></span> cost less<span class=\"_ _2\"></span> any expected<span class=\"_ _42\"> </span>credit losses. The<span class=\"_ _2\"></span> Compan<span class=\"_ _2\"></span>y has a small nu<span class=\"_ _2\"></span>mber of<span class=\"_ _42\"> </span>receivables a<span class=\"_ _2\"></span>t any one time<span class=\"_ _2\"></span>; these are ge<span class=\"_ _2\"></span>nerally with<span class=\"_ _42\"> </span>companies wi<span class=\"_ _2\"></span>th which the Co<span class=\"_ _2\"></span>mpany ha<span class=\"_ _2\"></span>s an established<span class=\"_ _42\"> </span>trading relation<span class=\"_ _2\"></span>ship. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-434": {
   "value": "Other receivables<span class=\"_ _42\"> </span>Other receivables<span class=\"_ _2\"></span> are recogni<span class=\"_ _2\"></span>sed in<span class=\"_ _2\"></span>itially at transac<span class=\"_ _2\"></span>tion<span class=\"_ _42\"> </span>value and carried<span class=\"_ _2\"></span> at amortised<span class=\"_ _2\"></span> cost less<span class=\"_ _2\"></span> any expected<span class=\"_ _42\"> </span>credit losses. The<span class=\"_ _2\"></span> Compan<span class=\"_ _2\"></span>y has a small nu<span class=\"_ _2\"></span>mber of<span class=\"_ _42\"> </span>receivables a<span class=\"_ _2\"></span>t any one time<span class=\"_ _2\"></span>; these are ge<span class=\"_ _2\"></span>nerally with<span class=\"_ _42\"> </span>companies wi<span class=\"_ _2\"></span>th which the Co<span class=\"_ _2\"></span>mpany ha<span class=\"_ _2\"></span>s an established<span class=\"_ _42\"> </span>trading relation<span class=\"_ _2\"></span>ship. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-435": {
   "value": "Cash and cash<span class=\"_ _2\"></span> equivalents<span class=\"_ _42\"> </span>Cash and short-term<span class=\"_ _2\"></span> deposits in<span class=\"_ _2\"></span> the balan<span class=\"_ _2\"></span>ce sheet <span class=\"ls2\">and<span class=\"_ _42\"> </span></span>cash flow statemen<span class=\"_ _2\"></span>t comprise <span class=\"_ _2\"></span>cash at ban<span class=\"_ _2\"></span>k and in hand<span class=\"_ _2\"></span>.<span class=\"_ _42\"> </span>Bank overdrafts<span class=\"_ _2\"></span> are shown wi<span class=\"_ _2\"></span>thin current fina<span class=\"_ _2\"></span>ncial liabilitie<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span>on the balance <span class=\"_ _2\"></span>sheet. Cash<span class=\"_ _2\"></span> and cash equ<span class=\"_ _2\"></span>ivalents in<span class=\"_ _2\"></span>clude<span class=\"_ _42\"> </span>recognition of a<span class=\"_ _2\"></span>mounts for<span class=\"_ _2\"></span> cash in tra<span class=\"_ _2\"></span>nsit, including<span class=\"_ _42\"> </span>electronic card pa<span class=\"_ _2\"></span>yments no<span class=\"_ _2\"></span>t yet receipted a<span class=\"_ _2\"></span>s these are<span class=\"_ _42\"> </span>highly liquid and <span class=\"_ _2\"></span>low credit ri<span class=\"_ _2\"></span>sk.<span class=\"_ _42\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-51": {
   "value": "Share-based pay<span class=\"_ _2\"></span>ments<span class=\"_ _42\"> </span>The Company has<span class=\"_ _2\"></span> an employee <span class=\"_ _2\"></span>share incenti<span class=\"_ _2\"></span>ve plan<span class=\"_ _42\"> </span>which awards shar<span class=\"_ _2\"></span>es to qualif<span class=\"_ _2\"></span>ying e<span class=\"_ _2\"></span>mployees; there i<span class=\"_ _2\"></span>s also<span class=\"_ _42\"> </span>a deferred bonu<span class=\"_ _2\"></span>s scheme whi<span class=\"_ _2\"></span>ch award<span class=\"_ _2\"></span>s shares to<span class=\"_ _42\"> </span>directors and <span class=\"_ _2\"></span>senior managers<span class=\"_ _2\"></span>, subject to<span class=\"_ _2\"></span> specific<span class=\"_ _42\"> </span>performance criteria<span class=\"_ _2\"></span>.<span class=\"_ _42\"> </span>The cost of the awa<span class=\"_ _2\"></span>rds in<span class=\"_ _2\"></span> respect of these plan<span class=\"_ _2\"></span>s is<span class=\"_ _42\"> </span>measured by refer<span class=\"_ _2\"></span>ence to the<span class=\"_ _2\"></span> fair value at the<span class=\"_ _2\"></span> date at<span class=\"_ _42\"> </span>which they are<span class=\"_ _2\"></span> granted and i<span class=\"_ _2\"></span>s amortised a<span class=\"_ _2\"></span>s an expen<span class=\"_ _2\"></span>se<span class=\"_ _42\"> </span>over the vesting<span class=\"_ _2\"></span> period. In a<span class=\"_ _2\"></span>ssessing<span class=\"_ _2\"></span> the initial fair<span class=\"_ _2\"></span> value,<span class=\"_ _42\"> </span>no account is ta<span class=\"_ _2\"></span>ken of any <span class=\"_ _2\"></span>vesting condition<span class=\"_ _2\"></span>s, other than<span class=\"_ _42\"> </span>market conditions<span class=\"_ _2\"></span> linked to <span class=\"_ _2\"></span>the price of the<span class=\"_ _2\"></span> shares of<span class=\"_ _2\"></span> the<span class=\"_ _42\"> </span>Company. The Company curre<span class=\"_ _2\"></span>ntly has<span class=\"_ _2\"></span> no other share-based<span class=\"_ _42\"> </span>transactions.<span class=\"_ _42\"> </span>Shares purcha<span class=\"_ _2\"></span>sed for shar<span class=\"_ _2\"></span>e-based payment awar<span class=\"_ _2\"></span>ds are<span class=\"_ _42\"> </span>held in equity at h<span class=\"_ _2\"></span>istoric cost<span class=\"_ _2\"></span>, until the<span class=\"_ _2\"></span> awards ve<span class=\"_ _2\"></span>st, when<span class=\"_ _42\"> </span>they are transfer<span class=\"_ _2\"></span>red to emplo<span class=\"_ _2\"></span>yees.<span class=\"_ _42\"> </span>Further information <span class=\"ls2\">on<span class=\"_ _2\"></span><span class=\"ls0\"> the fair valu<span class=\"_ _2\"></span>e of awards can<span class=\"_ _2\"></span> be<span class=\"_ _42\"> </span></span></span>found in note 4.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-47": {
   "value": "Share capital<span class=\"_ _42\"> </span>Ordinary share<span class=\"_ _2\"></span>s are classified<span class=\"_ _2\"></span> as e<span class=\"_ _2\"></span>quity. Incremen<span class=\"_ _2\"></span>tal costs<span class=\"_ _42\"> </span>directly attributable<span class=\"_ _2\"></span> to the<span class=\"_ _2\"></span> issue of new<span class=\"_ _2\"></span> shares or option<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span>are shown in equi<span class=\"_ _2\"></span>ty as a dedu<span class=\"_ _2\"></span>ction, net of<span class=\"_ _2\"></span> tax, from the<span class=\"_ _42\"> </span>proceeds. When the Compan<span class=\"_ _2\"></span>y repurcha<span class=\"_ _2\"></span>ses its own<span class=\"_ _2\"></span> shares, the <span class=\"_ _2\"></span>cost<span class=\"_ _42\"> </span>of the share<span class=\"_ _2\"></span>s purchased and a<span class=\"_ _2\"></span>sso<span class=\"_ _2\"></span>ciated transaction costs<span class=\"_ _42\"> </span>are taken direct<span class=\"_ _2\"></span>ly to equity and<span class=\"_ _2\"></span> deducted <span class=\"_ _2\"></span>from retained<span class=\"_ _42\"> </span>earnings. The no<span class=\"_ _2\"></span>minal value<span class=\"_ _2\"></span> of shares pur<span class=\"_ _2\"></span>chased is<span class=\"_ _42\"> </span>transferred fro<span class=\"_ _2\"></span>m share capital<span class=\"_ _2\"></span> to the<span class=\"_ _2\"></span> capital redemp<span class=\"_ _2\"></span>tion<span class=\"_ _42\"> </span>reserve.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-52": {
   "value": "New accounting st<span class=\"_ _2\"></span>andards ad<span class=\"_ _2\"></span>opted in<span class=\"_ _2\"></span> the year<span class=\"_ _42\"> </span>The adoption o<span class=\"_ _2\"></span>f these standa<span class=\"_ _2\"></span>rds has not ha<span class=\"_ _2\"></span>d a signifi<span class=\"_ _2\"></span>cant<span class=\"_ _42\"> </span>impact on the Compan<span class=\"_ _2\"></span>y\u2019s re<span class=\"_ _2\"></span>sults, financial po<span class=\"_ _2\"></span>sition or<span class=\"_ _42\"> </span>disclosures:<span class=\"_ _42\"> </span>\u25fc<span class=\"ff1 fce\"> <span class=\"fc0\">Classification o<span class=\"_ _2\"></span>f liabilities as <span class=\"_ _2\"></span>current or n<span class=\"ls2\">on</span>-current (<span class=\"_ _2\"></span>IAS<span class=\"_ _42\"> </span></span></span>1 <span class=\"ff7 ls0\">\u2013<span class=\"ff1\"> Non-current liabili<span class=\"_ _2\"></span>ties with co<span class=\"_ _2\"></span>venants)<span class=\"_ _42\"> </span></span></span>\u25fc<span class=\"ff1\"> <span class=\"fc0\">Supplier finan<span class=\"_ _2\"></span>cing arrange<span class=\"_ _2\"></span>ments (IAS 7 and<span class=\"_ _2\"></span> IFRS 7)<span class=\"_ _42\"> </span></span></span>\u25fc<span class=\"ff1\"> <span class=\"fc0\">Lease liability in<span class=\"_ _2\"></span> a sale and lea<span class=\"_ _2\"></span>se back (I<span class=\"_ _2\"></span>FRS 16)<span class=\"_ _42\"> </span></span></span>New accounting st<span class=\"_ _2\"></span>andards <span class=\"_ _2\"></span>in issue, but not<span class=\"_ _2\"></span> yet<span class=\"_ _42\"> </span>effective New accounting <span class=\"_ _2\"></span>standards an<span class=\"_ _2\"></span>d inter<span class=\"_ _2\"></span>pretations which are<span class=\"_ _2\"></span> in<span class=\"_ _42\"> </span>issue but not yet<span class=\"_ _2\"></span> effective are l<span class=\"_ _2\"></span>isted<span class=\"_ _2\"></span> below. The Compa<span class=\"_ _2\"></span>ny<span class=\"_ _42\"> </span>is assessing the i<span class=\"_ _2\"></span>mpact of <span class=\"_ _2\"></span>the follow<span class=\"_ _2\"></span>ing new and amend<span class=\"_ _2\"></span>ed<span class=\"_ _42\"> </span>standards, whi<span class=\"_ _2\"></span>ch have been i<span class=\"_ _2\"></span>ssued<span class=\"_ _2\"></span> or are awaiting<span class=\"_ _42\"> </span>endorsement b<span class=\"_ _2\"></span>y the UK End<span class=\"_ _2\"></span>orsement Board. The<span class=\"_ _42\"> </span>Company has <span class=\"_ _2\"></span>chosen not to ado<span class=\"_ _2\"></span>pt these ear<span class=\"_ _2\"></span>ly:<span class=\"_ _42\"> </span>\u25fc<span class=\"ff1\"> <span class=\"fc0\">IFRS 18 Pre<span class=\"_ _2\"></span>sentation and di<span class=\"_ _2\"></span>sclosure<span class=\"_ _2\"></span> in financial<span class=\"_ _42\"> </span></span></span>statements<span class=\"_ _42\"> </span>\u25fc<span class=\"ff1\"> <span class=\"fc0\">Lack of exchang<span class=\"_ _2\"></span>eability (I<span class=\"_ _2\"></span>AS 21)<span class=\"_ _42\"> </span></span></span>\u25fc<span class=\"ff1\"> <span class=\"fc0\">Classification and<span class=\"_ _2\"></span> measur<span class=\"_ _2\"></span>ement of financ<span class=\"_ _2\"></span>ial instrumen<span class=\"_ _2\"></span>ts<span class=\"_ _42\"> </span></span></span>(IFRS 9 and IFRS<span class=\"_ _2\"></span> 7)<span class=\"_ _42\"> </span>Al<span class=\"ls0\">ternative performance<span class=\"_ _2\"></span> measur<span class=\"_ _2\"></span>es<span class=\"_ _42\"> </span></span>The Company use<span class=\"_ _2\"></span>s severa<span class=\"_ _2\"></span>l alternative performan<span class=\"_ _2\"></span>ce<span class=\"_ _42\"> </span>measures (APM<span class=\"_ _2\"></span>s) throughout<span class=\"_ _2\"></span> the annual re<span class=\"_ _2\"></span>port and<span class=\"_ _42\"> </span>accounts which<span class=\"_ _2\"></span> are not defined<span class=\"_ _2\"></span> by Internat<span class=\"_ _2\"></span>ional Finan<span class=\"_ _2\"></span>cial<span class=\"_ _42\"> </span>Reporting Standard<span class=\"_ _2\"></span>s (IFRS).<span class=\"_ _2\"></span> APMs are u<span class=\"_ _2\"></span>sed in<span class=\"_ _42\"> </span>conjunction with <span class=\"_ _2\"></span>IFRS mea<span class=\"_ _2\"></span>sures in re<span class=\"_ _2\"></span>porting financial<span class=\"_ _42\"> </span>information and as<span class=\"_ _2\"></span>sessing per<span class=\"_ _2\"></span>formance, bu<span class=\"_ _2\"></span>t are not gi<span class=\"_ _2\"></span>ven<span class=\"_ _42\"> </span>greater promine<span class=\"_ _2\"></span>nce. Managemen<span class=\"_ _2\"></span>t believes tha<span class=\"_ _2\"></span>t APMs<span class=\"_ _42\"> </span>provide a helpful <span class=\"_ _2\"></span>comparison of<span class=\"_ _2\"></span> performan<span class=\"_ _2\"></span>ce from one<span class=\"_ _42\"> </span>period to another.<span class=\"_ _2\"></span> The APMs u<span class=\"_ _2\"></span>sed have been<span class=\"_ _2\"></span> defined<span class=\"_ _42\"> </span>below, alongside<span class=\"_ _2\"></span> reconcilia<span class=\"_ _2\"></span>tions to IFRS <span class=\"_ _2\"></span>measures:<span class=\"_ _42\"> </span>\u25fc<span class=\"ff1\"> <span class=\"fc0\">Free cash flow<span class=\"_ _2\"></span> - the calcula<span class=\"_ _2\"></span>tion of free ca<span class=\"_ _2\"></span>sh flow is<span class=\"_ _42\"> </span></span></span>based on the net<span class=\"_ _2\"></span> cash genera<span class=\"_ _2\"></span>ted b<span class=\"_ _2\"></span>y business activi<span class=\"_ _2\"></span>ties<span class=\"_ _42\"> </span>and available for in<span class=\"_ _2\"></span>vestment in ne<span class=\"_ _2\"></span>w pub de<span class=\"_ _2\"></span>velopments an<span class=\"_ _42\"> </span>d<span class=\"_ _42\"> </span>extensions to<span class=\"_ _2\"></span> current pubs, af<span class=\"_ _2\"></span>ter fu<span class=\"_ _2\"></span>nding interest,<span class=\"_ _42\"> </span>corporation tax,<span class=\"_ _2\"></span> lease prin<span class=\"_ _2\"></span>cipal payments, loan <span class=\"_ _2\"></span>issue co<span class=\"_ _2\"></span>st<span class=\"_ _42\"> </span>s<span class=\"_ _42\"> </span>all reinvestment<span class=\"_ _2\"></span> in information<span class=\"_ _2\"></span> technolog<span class=\"_ _2\"></span>y, head office<span class=\"_ _2\"></span> an<span class=\"_ _42\"> </span>d<span class=\"_ _42\"> </span>pubs trading at <span class=\"_ _2\"></span>the start of the<span class=\"_ _2\"></span> period (exclud<span class=\"_ _2\"></span>ing<span class=\"_ _42\"> </span>extensions) an<span class=\"_ _2\"></span>d the purchase<span class=\"_ _2\"></span> of o<span class=\"_ _2\"></span>wn shares unde<span class=\"_ _2\"></span>r the<span class=\"_ _42\"> </span>employee share in<span class=\"_ _2\"></span>centive plan<span class=\"_ _2\"></span>. See reconci<span class=\"_ _2\"></span>liation on pag<span class=\"_ _42\"> </span>e<span class=\"_ _42\"> </span>17<span class=\"ls0\">. </span>\u25fc<span class=\"ff1\"> <span class=\"fc0\">Like for like <span class=\"ff7\">\u2013</span> compa<span class=\"_ _2\"></span>res year<span class=\"_ _2\"></span> on year per<span class=\"_ _2\"></span>formance o<span class=\"_ _2\"></span>f<span class=\"_ _42\"> </span></span></span>pubs and hotels<span class=\"_ _2\"></span> which were<span class=\"_ _2\"></span> trading in the<span class=\"_ _2\"></span> equivalent<span class=\"_ _42\"> </span>weeks in both F<span class=\"_ _2\"></span>Y25 and FY24.<span class=\"_ _2\"></span> \u25fc<span class=\"ff1 fcf\"> <span class=\"fc0\">Before separatel<span class=\"_ _2\"></span>y disclosed ite<span class=\"_ _2\"></span>ms <span class=\"ff7\">\u2013</span> this mea<span class=\"_ _2\"></span>sure<span class=\"_ _42\"> </span></span></span>excludes separatel<span class=\"_ _2\"></span>y disclosed ite<span class=\"_ _2\"></span>ms, which are pr<span class=\"_ _2\"></span>esented<span class=\"_ _42\"> </span>separately to allow <span class=\"_ _2\"></span>shareholde<span class=\"_ _2\"></span>rs to further unders<span class=\"_ _2\"></span>tand<span class=\"_ _42\"> </span>financial performan<span class=\"_ _2\"></span>ce in the <span class=\"_ _2\"></span>year, w<span class=\"_ _2\"></span>hen compared wi<span class=\"_ _2\"></span>th<span class=\"_ _42\"> </span>that of previous<span class=\"_ _2\"></span> years and trend<span class=\"_ _2\"></span>s. See separ<span class=\"_ _2\"></span>ately<span class=\"_ _42\"> </span>disclosed items<span class=\"_ _2\"></span> reconciliation on<span class=\"_ _2\"></span> page <span class=\"ls2\">21</span>.<span class=\"_ _42\"> </span>\u25fc<span class=\"ff1 fc0\">Net debt excluding<span class=\"_ _2\"></span> derivative<span class=\"_ _2\"></span>s and lease <span class=\"_ _2\"></span>liabilities <span class=\"ff7\">\u2013<span class=\"_ _42\"> </span></span></span>excluding both deri<span class=\"_ _2\"></span>vatives and<span class=\"_ _2\"></span> lease liabi<span class=\"_ _2\"></span>lities allows<span class=\"_ _42\"> </span>shareholders <span class=\"_ _2\"></span>to understand the<span class=\"_ _2\"></span> core debt held b<span class=\"_ _2\"></span>y the<span class=\"_ _42\"> </span>Company. A recon<span class=\"_ _2\"></span>ciliation i<span class=\"_ _2\"></span>s provide<span class=\"_ _2\"></span>d on page <span class=\"ls2\">30</span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-48": {
   "value": "Foreign currencies<span class=\"_ _42\"> </span>Transactions den<span class=\"_ _2\"></span>ominated in <span class=\"_ _2\"></span>foreign curr<span class=\"_ _2\"></span>encies are<span class=\"_ _42\"> </span>recorded at the ra<span class=\"_ _2\"></span>tes of e<span class=\"_ _2\"></span>xchange pre<span class=\"_ _2\"></span>vailing at the<span class=\"_ _42\"> </span>transaction da<span class=\"_ _2\"></span>te. Monetar<span class=\"_ _2\"></span>y assets an<span class=\"_ _2\"></span>d liabilities are<span class=\"_ _42\"> </span>translated at year-e<span class=\"_ _2\"></span>nd exchange r<span class=\"_ _2\"></span>ates, with<span class=\"_ _2\"></span> the resulting<span class=\"_ _42\"> </span>exchange differen<span class=\"_ _2\"></span>ces taken <span class=\"_ _2\"></span>to the income<span class=\"_ _2\"></span> statement.<span class=\"_ _42\"> </span>The Irish branch\u2019<span class=\"_ _2\"></span>s results ar<span class=\"_ _2\"></span>e translated<span class=\"_ _2\"></span> at the avera<span class=\"_ _2\"></span>ge<span class=\"_ _42\"> </span>exchange rate for<span class=\"_ _2\"></span> the reporting<span class=\"_ _2\"></span> per<span class=\"_ _2\"></span>iod; the balance<span class=\"_ _2\"></span> sheet<span class=\"_ _42\"> </span>is translated at the<span class=\"_ _2\"></span> year-end e<span class=\"_ _2\"></span>xchange rate. Re<span class=\"_ _2\"></span>sulting<span class=\"_ _42\"> </span>exchange differen<span class=\"_ _2\"></span>ces are re<span class=\"_ _2\"></span>cognised<span class=\"_ _2\"></span> in comprehensi<span class=\"_ _2\"></span>ve<span class=\"_ _42\"> </span>income.<span class=\"_ _42\"> </span>Revaluation gain<span class=\"_ _2\"></span>s and losse<span class=\"_ _2\"></span>s on the long-term <span class=\"_ _2\"></span>financing of<span class=\"_ _42\"> </span>the Irish bran<span class=\"_ _2\"></span>ch are recogni<span class=\"_ _2\"></span>sed in compre<span class=\"_ _2\"></span>hensive inco<span class=\"_ _2\"></span>me.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-413": {
   "value": "Foreign currencies<span class=\"_ _42\"> </span>Transactions den<span class=\"_ _2\"></span>ominated in <span class=\"_ _2\"></span>foreign curr<span class=\"_ _2\"></span>encies are<span class=\"_ _42\"> </span>recorded at the ra<span class=\"_ _2\"></span>tes of e<span class=\"_ _2\"></span>xchange pre<span class=\"_ _2\"></span>vailing at the<span class=\"_ _42\"> </span>transaction da<span class=\"_ _2\"></span>te. Monetar<span class=\"_ _2\"></span>y assets an<span class=\"_ _2\"></span>d liabilities are<span class=\"_ _42\"> </span>translated at year-e<span class=\"_ _2\"></span>nd exchange r<span class=\"_ _2\"></span>ates, with<span class=\"_ _2\"></span> the resulting<span class=\"_ _42\"> </span>exchange differen<span class=\"_ _2\"></span>ces taken <span class=\"_ _2\"></span>to the income<span class=\"_ _2\"></span> statement.<span class=\"_ _42\"> </span>The Irish branch\u2019<span class=\"_ _2\"></span>s results ar<span class=\"_ _2\"></span>e translated<span class=\"_ _2\"></span> at the avera<span class=\"_ _2\"></span>ge<span class=\"_ _42\"> </span>exchange rate for<span class=\"_ _2\"></span> the reporting<span class=\"_ _2\"></span> per<span class=\"_ _2\"></span>iod; the balance<span class=\"_ _2\"></span> sheet<span class=\"_ _42\"> </span>is translated at the<span class=\"_ _2\"></span> year-end e<span class=\"_ _2\"></span>xchange rate. Re<span class=\"_ _2\"></span>sulting<span class=\"_ _42\"> </span>exchange differen<span class=\"_ _2\"></span>ces are re<span class=\"_ _2\"></span>cognised<span class=\"_ _2\"></span> in comprehensi<span class=\"_ _2\"></span>ve<span class=\"_ _42\"> </span>income.<span class=\"_ _42\"> </span>Revaluation gain<span class=\"_ _2\"></span>s and losse<span class=\"_ _2\"></span>s on the long-term <span class=\"_ _2\"></span>financing of<span class=\"_ _42\"> </span>the Irish bran<span class=\"_ _2\"></span>ch are recogni<span class=\"_ _2\"></span>sed in compre<span class=\"_ _2\"></span>hensive inco<span class=\"_ _2\"></span>me.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-49": {
   "value": "Retirement benef<span class=\"_ _2\"></span>its<span class=\"_ _42\"> </span>Contributions to<span class=\"_ _2\"></span> personal pen<span class=\"_ _2\"></span>sion schemes<span class=\"_ _2\"></span> are recogni<span class=\"_ _2\"></span>sed<span class=\"_ _42\"> </span>in the income <span class=\"_ _2\"></span>statement in the<span class=\"_ _2\"></span> period in wh<span class=\"_ _2\"></span>ich they fall<span class=\"_ _42\"> </span>due. All contribut<span class=\"_ _2\"></span>ions are in re<span class=\"_ _2\"></span>spect of a de<span class=\"_ _2\"></span>fined<span class=\"_ _42\"> </span>contribution scheme<span class=\"_ _2\"></span>. Once the<span class=\"_ _2\"></span> contribu<span class=\"_ _2\"></span>tions have bee<span class=\"_ _2\"></span>n<span class=\"_ _42\"> </span>paid, the Compan<span class=\"_ _2\"></span>y has no futur<span class=\"_ _2\"></span>e payment obligat<span class=\"_ _2\"></span>ions.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-50": {
   "value": "Dividends<span class=\"_ _42\"> </span>Dividends recom<span class=\"_ _2\"></span>mended b<span class=\"_ _2\"></span>y the boar<span class=\"_ _2\"></span>d, but unpaid at ea<span class=\"_ _2\"></span>ch<span class=\"_ _42\"> </span>period end, are no<span class=\"_ _2\"></span>t recogni<span class=\"_ _2\"></span>sed in the financ<span class=\"_ _2\"></span>ial statement<span class=\"_ _2\"></span>s<span class=\"_ _42\"> </span>until they are paid (<span class=\"_ _2\"></span>in the ca<span class=\"_ _2\"></span>se of the interim<span class=\"_ _2\"></span> dividend) or<span class=\"_ _42\"> </span>approved by share<span class=\"_ _2\"></span>holders at <span class=\"_ _2\"></span>the annua<span class=\"_ _2\"></span>l general meeting<span class=\"_ _42\"> </span>(in the case of<span class=\"_ _2\"></span> the final dividend<span class=\"_ _2\"></span>).",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-53": {
   "value": "Business model The Company operates pubs in the UK and the Republic of Ireland and aims to sell high-quality products, at reasonable prices, in well-maintained premises.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-437": {
   "value": "Business model The Company operates pubs in the UK and the Republic of Ireland and aims to sell high-quality products, at reasonable prices, in well-maintained premises.",
   "dimensions": {
    "concept": "ifrs-full:PrincipalPlaceOfBusiness",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  },
  "fact-54": {
   "value": "Registered office Wetherspoon House Central Park Reeds Crescent Watford WD24 4QL",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "en",
    "entity": "scheme:213800CHWARFAAN7UB85",
    "period": "2024-07-29T00:00:00/2025-07-28T00:00:00"
   }
  }
 }
}