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signed on its behalf by:
\n
Richard Fairman
Robin Alfonso
\n
Director
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"ConsolidatedStatementOfCashFlow_NegatedLabel_00520": { "value": "78000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00", "unit": "iso4217:GBP" } }, "ConsolidatedStatementOfCashFlow_Label_00522": { "value": "0.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:ProceedsFromSalesOrMaturityOfFinancialAssetsMeasuredAtAmortisedCostClassifiedAsInvestingActivities", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00", "unit": "iso4217:GBP" } }, "ConsolidatedStatementOfCashFlow_Label_00523": { "value": "1000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:ProceedsFromSalesOrMaturityOfFinancialAssetsMeasuredAtAmortisedCostClassifiedAsInvestingActivities", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00", "unit": "iso4217:GBP" } }, "ConsolidatedStatementOfCashFlow_Label_00528": { "value": "4000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:ProceedsFromDisposalOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperations", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00", "unit": "iso4217:GBP" } }, "ConsolidatedStatementOfCashFlow_Label_00529": { "value": "423000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:ProceedsFromDisposalOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperations", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00", "unit": "iso4217:GBP" } }, "ConsolidatedStatementOfCashFlow_TotalLabel_00531": { "value": "-794000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00", "unit": "iso4217:GBP" } }, "ConsolidatedStatementOfCashFlow_TotalLabel_00532": { "value": "-227000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00", "unit": "iso4217:GBP" } }, "ConsolidatedStatementOfCashFlow_NegatedLabel_00538": { "value": "61000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:DividendsPaidToEquityHoldersOfParentClassifiedAsFinancingActivities", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00", "unit": "iso4217:GBP" } }, "ConsolidatedStatementOfCashFlow_NegatedLabel_00539": { "value": "57000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:DividendsPaidToEquityHoldersOfParentClassifiedAsFinancingActivities", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00", "unit": "iso4217:GBP" } }, "ConsolidatedStatementOfCashFlow_NegatedLabel_00540": { "value": "2000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:DividendsPaidToNoncontrollingInterestsClassifiedAsFinancingActivities", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00", "unit": "iso4217:GBP" } }, "ConsolidatedStatementOfCashFlow_NegatedLabel_00541": { "value": "2000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:DividendsPaidToNoncontrollingInterestsClassifiedAsFinancingActivities", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00", "unit": "iso4217:GBP" } }, "ConsolidatedStatementOfCashFlow_Label_00544": { "value": "0.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:ProceedsFromIssuingShares", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00", "unit": "iso4217:GBP" } }, "ConsolidatedStatementOfCashFlow_Label_00545": { "value": "1000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:ProceedsFromIssuingShares", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00", "unit": "iso4217:GBP" } }, "ConsolidatedStatementOfCashFlow_Label_00550": { "value": "-317000000.0", "decimals": -6, "dimensions": { "concept": "cvsg:OwnSharesPurchasedForCancellationClassifiedAsFinancingActivities", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00", "unit": "iso4217:GBP" } }, "ConsolidatedStatementOfCashFlow_Label_00551": { "value": "0.0", "decimals": -6, "dimensions": { "concept": "cvsg:OwnSharesPurchasedForCancellationClassifiedAsFinancingActivities", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00", "unit": "iso4217:GBP" } }, "ConsolidatedStatementOfCashFlow_NegatedLabel_00552": { "value": "21000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:PaymentsFromChangesInOwnershipInterestsInSubsidiaries", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00", "unit": "iso4217:GBP" } }, "ConsolidatedStatementOfCashFlow_NegatedLabel_00553": { "value": "0.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:PaymentsFromChangesInOwnershipInterestsInSubsidiaries", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00", "unit": "iso4217:GBP" } }, "ConsolidatedStatementOfCashFlow_NegatedLabel_00556": { "value": "173000000.0", "decimals": -6, "dimensions": { "concept": "cvsg:RepaymentOfObligationsUnderRightofuseAssets", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00", "unit": "iso4217:GBP" } }, "ConsolidatedStatementOfCashFlow_NegatedLabel_00557": { "value": "164000000.0", "decimals": -6, "dimensions": { "concept": "cvsg:RepaymentOfObligationsUnderRightofuseAssets", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00", "unit": "iso4217:GBP" } }, "ConsolidatedStatementOfCashFlow_NegatedLabel_00559": { "value": "25000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:PaymentsForDebtIssueCosts", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00", "unit": "iso4217:GBP" } }, "ConsolidatedStatementOfCashFlow_NegatedLabel_00560": { "value": "0.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:PaymentsForDebtIssueCosts", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00", "unit": "iso4217:GBP" } }, "ConsolidatedStatementOfCashFlow_NegatedLabel_00561": { "value": "390000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:RepaymentsOfNoncurrentBorrowings", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00", "unit": "iso4217:GBP" } }, "ConsolidatedStatementOfCashFlow_NegatedLabel_00562": { "value": "1170000000.0", "decimals": -6, "dimensions": { "concept": 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"unit": "iso4217:GBP" } }, "ConsolidatedStatementOfCashFlow_TotalLabel_00567": { "value": "-592000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00", "unit": "iso4217:GBP" } }, "ConsolidatedStatementOfCashFlow_Label_00568": { "value": "-2000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00", "unit": "iso4217:GBP" } }, "ConsolidatedStatementOfCashFlow_Label_00569": { "value": "-6000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00", "unit": "iso4217:GBP" } }, "ConsolidatedStatementOfCashFlow_TotalLabel_00572": { "value": "23000000.0", 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General information
The principal activity of CVS Group plc, together with its subsidiaries (the Group), is to operate veterinary practices, complementary
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veterinary diagnostic businesses and an online pharmacy and retail business. The principal activity of CVS Group plc (the Company)
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is that of a holding company.
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CVS Group plc is a public limited company, limited by shares, incorporated under the Companies Act 2006 and domiciled in England
\n
and Wales and its shares are listed on the Main Market of the London Stock Exchange (CVSG). Its company registration number
\nis 06312831 and registered office is CVS House, Owen Road, Diss, Norfolk IP22 4ER.", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00137": { "value": "The principal activity of CVS Group plc, together with its subsidiaries (the Group), is to operate veterinary practices, complementary veterinary diagnostic businesses and an online pharmacy and retail business. The principal activity of CVS Group plc (the Company) \nis that of a holding company.", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00131": { "value": "CVS Group plc,", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00138": { "value": "CVS Group plc", "dimensions": { "concept": "ifrs-full:NameOfParentEntity", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00139": { "value": "CVS Group plc", "dimensions": { "concept": "ifrs-full:NameOfUltimateParentOfGroup", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00133": { "value": "public limited company", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00132": { "value": "England and Wales ", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00134": { "value": "England and Wales ", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00136": { "value": "England and Wales ", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00135": { "value": "CVS House, Owen Road, Diss, Norfolk IP22 4ER.", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00182": { "value": "2. Summary of material accounting policies
Basis of preparation
\n
The consolidated and Company financial statements of CVS Group plc have been prepared in accordance with United Kingdom\u2011adopted
\n
International Accounting Standards as applied in accordance with the provisions of the Companies Act 2006 and applicable law.
\n
The consolidated financial statements have been prepared on a going concern basis and under the historical cost convention, except
\n
for certain financial instruments that have been measured at fair value.
\n
The accounting policies set out below have, unless otherwise stated, been applied consistently to all years presented in these
\n
financial statements. The accounting policies which follow relate to the Group and are applied by the Company as appropriate.
\n
Going concern
\n
The financial statements have been prepared on a going concern basis. In adopting the going concern basis, the Board has
\n
considered the business activities as set out on pages 1 to 55, the financial position of the Group, its cash flows, liquidity position
\n
and borrowing facilities as set out in the Financial Review on pages 48 to 55, the Group\u2019s financial risk management objectives and
\n
exposures to liquidity and other financial risks as set out in note 3 and the principal risks and uncertainties as set out on pages 56 to
\n
63. Management has considered the appropriate assessment period taking into account all available information.
\n
The Group continues to maintain a robust financial position, providing it with sufficient access to liquidity, through a combination of
\n
cash and committed facilities, to meet its needs in the short and medium term. At 30 June 2026, the Group had cash balances of
\n
\u00a318.4m and an unutilised overdraft facility of \u00a35.0m. Total facilities of \u00a3350.0m are available to support the Group\u2019s organic and
\n
acquisitive growth initiatives over the coming years, comprising a term loan of \u00a3125.0m and an RCF of \u00a3225.0m, of which \u00a3132.0m
\n
is undrawn. The Group is fully compliant with all covenants in respect of these facilities. The Directors consider that the \u00a35.0m
\n
overdraft and the \u00a3350.0m facility enable the Group to meet all current liabilities as they fall due. The loan facility contains two
\n
financial covenants which are tested half yearly, further information on which is available in note 24.
\n
In adopting the going concern basis of preparation, the Board has assessed the Group\u2019s cash flow forecasts. While trading
\n
continues to be good, in forming its outlook on the future financial performance, the Board considered a variety of downsides that
\n
the Group might experience in the context of the current economic environment as a result of the ongoing cost of living crisis and
\n
continued inflationary pressures on the business and a severe but plausible downside scenario was applied to the plan. This
\n
included assumptions such as a negative like-for-like growth and increased costs. Under these latest forecasts, when adjusting for
\n
linked variable costs, the Group is able to continue to operate within its current liquidity headroom. The forecast cash flows also
\n
indicate that the Group will comply with all relevant banking covenants during the forecast period, being at least twelve months from
\n
the approval of the financial statements.
\n
In addition, reverse stress testing has been applied to the model to determine the decline in sales that the Group could absorb
\n
before exhausting the Group\u2019s total liquidity or breaching banking covenants. Such a scenario, and the sequence of events which
\n
could lead to it, is considered to be extremely remote. As a result, the Board expects the Group to have adequate resources to
\n
continue in operation, meet its liabilities as they fall due, retain sufficient available liquidity and not breach the covenant under the
\n
loan facilities for the foreseeable future, being a period of at least twelve months from the approval of the financial statements. The
\n
Board therefore considers it appropriate for the Group to adopt the going concern basis in preparing its financial statements.
\n
Critical accounting estimates and judgements
\n
The preparation of financial statements in conformity with IFRS requires management to make judgements, estimates and assumptions
\n
that affect the application of policies and reported amounts of assets and liabilities, and income and expenses. The estimates and
\n
associated assumptions are based on historical experience and various other factors that are believed to be reasonable under the
\n
circumstances, the results of which form a basis for making the judgements about carrying values of assets and liabilities that are
\n
not readily apparent from other sources.
\n
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in
\n
the period in which the estimate is revised if the revision affects that period, or in the period of the revision and future periods if the
\n
revision affects both current and future periods. Due to the inherent uncertainty involved in making assumptions and estimates,
\n
actual outcomes will differ from those assumptions and estimates.
\n
There are no key sources of uncertainty or critical accounting judgements in the Company only accounts.
There are no critical judgements in relation to the Group accounts.
\n
Accounting estimate (which is not a key source of estimation uncertainty): Research and Development Expenditure Tax Credit
(RDEC)
\n
Certain companies within the Group may be entitled to claim tax credits in relation to the Research and Development
\n
Expenditure Tax Credit (RDEC) scheme in the UK. Tax credits receivable under this scheme are determined to have the substance
\n
of a Government grant and accordingly these tax credits are accounted for under IAS 20. Further information can be found in
\n
the Government grants accounting policy.
\n
Management\u2019s policy remains to discount the amount of RDEC claim recognised to reflect uncertainty, and to recognise the
\n
remainder of any submitted RDEC claim when the uncertainty has been removed through the expiry of the enquiry window. During
\n
the current and prior years, management has continued to assess the level of uncertainty inherent in the Group\u2019s RDEC claims. The
\n
Group now has a greater body of evidence from its established and increasing claims history, together with increased visibility over
\n
the nature and composition of the underlying qualifying activities and expenditure. This provides management with greater
\n
confidence in the reliability of the claim and has reduced the level of uncertainty. Consequently, the Group has applied a reduced
\n
discount to the amount of RDEC it recognises.
\n
Under the previous recognition, the Group would have recognised \u00a310.3m as follows:
Recognised
Total
in previous
Recognised
Provision
claim value
periods
in 2026
outstanding
Claim year
\u00a3m
\u00a3m
\u00a3m
\u00a3m
2024
12.2
9.2
\u2014
3.0
2025
12.9
9.3
0.4
3.2
2026
13.2
\u2014
9.9
3.3
Total
38.3
18.5
10.3
9.5
\n
Under the new recognition, the Group has recognised \u00a316.9m as follows:
Recognised
Total
in previous
Recognised
Provision
claim value
periods
in 2026
outstanding
Claim year
\u00a3m
\u00a3m
\u00a3m
\u00a3m
2024
12.2
9.2
2.1
0.9
2025
12.9
9.3
2.6
1.0
2026
13.2
\u2014
12.2
1.0
Total
38.3
18.5
16.9
2.9
\n
The net benefit of the RDEC scheme in the year was \u00a315.7m after associated costs of \u00a31.2m (2025: \u00a315.1m after associated costs
\n
of \u00a31.6m).
\n
During the year the 2025 RDEC claim was submitted resulting in a revision to the estimate to \u00a312.9m (disclosed in 2025: \u00a312.4m).
\n
The enquiry window for the 2024 and 2025 claim years remain open, and the claim in relation to the 2026 year is yet to be
\n
submitted and therefore the maximum amount that could be disallowed in the event of challenge from HMRC is \u00a338.3m. Alternatively,
\n
the maximum income that will be recorded in future periods in relation to research and development expenditure that has already
\n
taken place is estimated to be \u00a32.9m, which would arise if all previously submitted claims were paid in full and the estimate for
\n
2026, which is yet to be filed with HMRC, was also recovered in full.
Changes in accounting policies and disclosure
\n
Standards adopted by the Group for the first time
\n
Two new and revised standards, including the following, are effective for annual periods beginning on or after 1 January 2025:
\n
\u2022
Amendments to IAS 21, \u2018Lack of Exchangeability\u2019
\n
\u2022 Amendments to the SASB standards to enhance their international applicability
\n
Adoption of these amendments to the standards has not had an impact on the Group\u2019s financial statements.
\n
Standards and interpretations of existing standards which are not yet effective and are under review as to their impact on the Group
\n
The following standards and interpretations of existing standards have been published that are mandatory for the Group\u2019s
\n
accounting periods beginning on or after 1 January 2026 or later periods but which the Group has not early adopted:
\n
\u2022
IFRS S1, \u2018General Requirements for Disclosure of Sustainability-related Financial Information\u2019 (effective 1 January 2024)
\n
\u2022
IFRS S2, \u2018Climate-related Disclosures\u2019 (effective 1 January 2024)
\n
\u2022
Amendments to IFRS 9 and IFRS 7 regarding the classification and measurement of financial instruments (effective 1 January 2026)
\n
\u2022
IFRS 18, \u2018Presentation and Disclosure in Financial Statements\u2019 (effective 1 January 2027)
\n
\u2022
IFRS 19, \u2018Subsidiaries without Public Accountability: Disclosures\u2019 (effective 1 January 2027)
\n
\u2022
IFRS 20, \u2018Regulatory Assets and Regulatory Liabilities\u2019 (effective 1 January 2029)
\n
The new and amended standards and interpretations that are issued, but not yet effective, up to the date of issuance of the Group\u2019s
\n
financial statements are not expected to have an impact on the Group\u2019s reported financial position or performance, with the
\n
exception of IFRS 18. At the date of this report the analysis of the impact of IFRS 18 is ongoing.
\n
Basis of consolidation
\n
The consolidated financial statements include the financial information of the Company and its subsidiary undertakings as at, and
\n
for the year ended, 30 June 2026.
\n
Subsidiaries are all entities over which the Group has control. The results of companies and businesses acquired are included in the
\n
consolidated income statement from the date control passes. They are deconsolidated from the date that control ceases. Where the
\n
Group does not control a subsidiary, it is not consolidated. On acquisition of a company or business, all assets and liabilities that
\n
exist at the date of acquisition are recorded at their fair values, reflecting their condition at that date. Changes that arise during the
\n
measurement period that inform about conditions at the date of the acquisition are adjusted via goodwill, and changes that arise
\n
after the measurement period are credited or charged to the income statement.
\n
Intra-Group transactions and profits are eliminated fully on consolidation. Accounting policies of subsidiaries have been aligned
\n
to ensure consistency with the policies adopted by the Group.
\n
Non\u2011controlling interests in the results and equity of subsidiaries are shown separately in the consolidated income statement,
\n
consolidated statement of comprehensive income, consolidated statement of changes in equity and consolidated statement of
\n
financial position respectively.
\n
Segment reporting
\n
Operating segments are reported in a manner consistent with the internal reporting to the Chief Operating Decision Maker (CODM).
\n
The CODM has been determined to be the Board of Directors, as it is primarily responsible for the allocation of resources to segments
\n
and the assessment of the performance of segments. The Group has three operating segments: Veterinary Practices, Laboratories
\n
and Online Retail Business. Further details of the Group\u2019s operating segments are provided in note 4 to the financial statements.
\n
Business combinations
\n
Acquisitions of subsidiaries and businesses are accounted for using the acquisition method. The consideration transferred
\n
in a business combination is measured at fair value, which is calculated as the sum of the acquisition date fair values of assets
\n
transferred by the Group and liabilities incurred by the Group to the former owners of the acquiree. Acquisition related costs are
\n
recognised in the income statement as incurred. At the acquisition date, the identifiable assets acquired and the liabilities assumed
\n
are recognised at their fair values.
\n
Goodwill is measured as the excess of the sum of the consideration transferred over the net of the acquisition date amounts of
\n
the identifiable assets acquired and the liabilities assumed. If, after reassessment, the net of the acquisition date amounts of the
\n
identifiable assets acquired and liabilities assumed exceeds the sum of the consideration transferred, the excess is recognised
\n
immediately in the income statement as a bargain purchase gain. For business combinations with a non\u2011controlling interest, the
\n
Group makes an election for each business combination which typically is to measure non\u2011controlling interests at their
\n
proportionate share of the acquiree\u2019s identifiable net assets unless deemed more appropriate to measure at fair value.
When the consideration transferred by the Group in a business combination includes an asset or liability resulting from a contingent
\n
or deferred consideration arrangement, this additional consideration is either measured at its acquisition date fair value and included
\n
as part of the consideration transferred in a business combination or recorded in line with IAS 19, \u2018Employee Benefits\u2019. Where included
\n
as part of the consideration transferred, changes in fair value of the contingent or deferred consideration that qualify as measurement
\n
period adjustments are adjusted retrospectively, with corresponding adjustments against goodwill. Measurement period adjustments
\n
are adjustments that arise from additional information obtained during the \u201cmeasurement period\u201d (which cannot exceed one year
\n
from the acquisition date) about facts and circumstances that existed at the acquisition date.
\n
Contingent or deferred consideration that is classified as an asset or a liability is remeasured at subsequent reporting dates in
\n
accordance with IFRS 9 \u2018Financial Instruments: Recognition and Measurement\u2019.
\n
Where contingent consideration is recorded in line with IAS 19, \u2018Employee Benefits\u2019, where the consideration is considered under
\n
the standard to represent payment for post\u2011acquisition services rendered, the expense is recognised in accordance with the plans
\n
benefit formula and over the period of the employment service and recognised in the income statement.
\n
Property, plant and equipment
\n
Property, plant and equipment are stated at cost (being the purchase cost, together with any incidental costs of acquisition)
\n
less accumulated depreciation and any accumulated impairment losses. The assets\u2019 residual values and useful lives are reviewed
\n
annually and adjusted as appropriate. Depreciation is provided so as to write off the cost of property, plant and equipment, less
\n
their estimated residual values, over the expected useful economic lives of the assets in equal annual instalments at the following
\n
principal rates:
Freehold buildings
2% straight line
Leasehold improvements
Straight line over the life of the lease
Fixtures, fittings and equipment
6\u201333% straight line
Motor vehicles
25% straight line
\n
Freehold land is not depreciated on the basis that it has an unlimited life.
\n
Subsequent costs are included in the asset\u2019s carrying amount or recognised as a separate asset, as appropriate, only when it is
\n
probable that future economic benefits associated with the item will flow to the Group and the cost of the item can be measured
\n
reliably. All other repairs and maintenance are charged to the income statement during the financial year in which they are incurred.
\n
Intangible assets
\n
Goodwill
\n
With the exception of the acquisition of CVS (UK) Limited, which was accounted for using the principles of merger accounting, all
\n
business combinations are accounted for by applying the acquisition method. Goodwill arising on acquisitions that have occurred
\n
since 1 July 2004 is stated after separate recognition of intangible assets and represents the difference between the fair value of
\n
the purchase consideration and the fair value of the Group\u2019s share of the identifiable net assets of an acquired entity. In respect of
\n
acquisitions prior to 1 July 2004, goodwill is included on the basis of its deemed cost, which represents the amount recorded under
\n
previous Generally Accepted Accounting Practice. Goodwill is carried at cost less accumulated impairment losses and is subject
\n
to annual impairment testing.
\n
Patient data records and trade names
\n
Acquired patient data records and trade names are recognised as intangible assets at the fair value of the consideration paid
\n
to acquire them and are carried at historical cost less provisions for amortisation and impairment.
\n
The fair value attributable to these items acquired through a business combination is determined by discounting the expected future
\n
cash flows to be generated from that asset at the risk-adjusted post-tax weighted average cost of capital for a market participant.
\n
The residual values are assumed to be \u00a3nil. While the valuation involves the use of assumptions and estimates that are inherent in
\n
any discounted cash flow model, management does not consider these assumptions to be subject to a level of uncertainty that
\n
could reasonably result in a material change.
\n
Patient data records and trade names are reviewed for impairment if conditions exist that indicate a review is required.
\n
Amortisation is provided so as to write off the cost over the expected economic lives of the assets in equal instalments at the
\n
following principal rates:
Patient data records
10% per annum
Trade names
10% per annum
\n
Amortisation is charged to administrative expenses.
Computer software
\n
Acquired computer software licences are capitalised on the basis of the costs incurred to acquire and bring into use the specific
\n
software. These costs are amortised over their estimated useful lives of three to five years and charged to administrative expenses.
\n
Costs incurred in maintaining computer software programs are recognised as incurred and charged to administrative expenses.
\n
Impairment of non-current assets
\n
Assets that have indefinite useful lives are not subject to amortisation but are tested annually for impairment. Assets that are subject
\n
to amortisation or depreciation are reviewed for impairment whenever events or changes in circumstances indicate that the carrying
\n
amount may not be recoverable. An impairment loss is recognised in the income statement for the amount by which the asset\u2019s
\n
carrying amount exceeds its recoverable amount.
\n
As permitted by IAS 36, \u2018Impairment of Assets\u2019, for the purposes of assessing impairment, individual cash-generating units (CGUs)
\n
are grouped at a level consistent with the Group\u2019s operating segments. Recoverable amounts for CGUs are based on value in use,
\n
which is calculated from cash flow projections using data from the Group\u2019s latest internal forecasts, being a one-year detailed
\n
forecast and extrapolated forecasts thereafter, the results of which are approved by the Board. The key assumptions for the
\n
value\u2011in\u2011use calculations are those regarding discount rates and growth rates. The Group has considered the Task Force on
\n
Climate-Related Financial Disclosures (TCFD) scenario analysis conducted in undertaking this assessment and concluded no
\n
changes were required to the Group\u2019s estimates or judgements in this area.
\n
In respect of assets other than goodwill, an impairment loss is reversed if there has been a change in the estimates used to
\n
determine the recoverable amount. An impairment loss is reversed only to the extent that the asset\u2019s carrying amount does not
\n
exceed the carrying amount that would have been determined, net of depreciation or amortisation, if no impairment loss had been
\n
recognised. Impairment losses in respect of goodwill are not reversed.
\n
Dis
continued
operations
\n
Cash flows and operations that relate to a major component of the business or geographical region that has been sold or is
\n
classified as held for sale are shown separately from continuing operations.
\n
Inventories
\n
Inventories comprise goods held for resale and are stated at the lower of cost and net realisable value on a first-in, first-out basis.
\n
Net realisable value is based on estimated selling price less costs expected to be incurred on disposal. Where necessary, a
\n
provision is made for obsolete, slow moving or defective inventory.
\n
Financial instruments
\n
Financial assets and financial liabilities are recognised on the Group\u2019s consolidated and Company statement of financial position
\n
when the Group becomes a party to the contractual provisions of the instrument.
\n
Trade and other receivables
\n
Trade and other receivables are recognised initially at fair value and subsequently measured at amortised cost, less provision
\n
for impairment. A provision for impairment of trade and other receivables is recognised if there are considered to be expected
\n
credit losses. The amount of expected credit losses is updated at each reporting date to reflect changes in credit risk since
\n
initial recognition of the financial asset.
\n
Trade receivables are written off when there is no reasonable expectation of recovery. Indicators that there may be no reasonable
\n
expectation of recovery include the failure of the debtor to engage in a payment plan and failure to make contractual payments
\n
within 90 days past due.
\n
Investments
\n
In the Company\u2019s financial statements, investments in subsidiary undertakings are initially stated at cost. Provision is made for any
\n
permanent impairment in the value of these investments.
\n
Financial liabilities and equity
\n
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into.
\n
Financial liabilities are obligations to pay cash or other financial assets and are recognised when the Group becomes a party to the
\n
contractual provisions of the instrument. Financial liabilities are recorded initially at fair value and subsequently at amortised cost
\n
using the effective interest method, with interest related charges recognised as an expense in finance costs in the income
\n
statement. A financial liability is derecognised only when the obligation is extinguished. An equity instrument is any contract that
\n
gives a residual interest in the assets of the Group after deducting all of its liabilities.
Interest-bearing borrowings
\n
Interest-bearing bank loans and overdrafts are initially recorded as the proceeds received, net of associated transaction costs.
\n
Subsequent to initial recognition, interest\u2011bearing borrowings are stated at amortised cost with any difference between cost and
\n
redemption value being recognised in the income statement over the period of the borrowings using the effective interest method.
\n
Borrowings are classified as current liabilities unless the Group has an unconditional right to defer settlement of the liability for at
\n
least twelve months after the consolidated and Company statement of financial position date. Non\u2011substantial modifications are
\n
accounted for as a modification of the existing liability, with any modification gain or loss recognised immediately in profit or loss.
\n
Transaction costs incurred in connection with a non-substantial modification adjust the carrying amount of the liability and are
\n
amortised over the remaining term of the instrument using the effective interest method.
\n
Trade and other payables
\n
Trade and other payables are non\u2011interest bearing and are recognised initially at fair value and subsequently measured at amortised
\n
cost using the effective interest method.
\n
Equity instruments
\n
Equity instruments issued by the Company are recorded at the proceeds received, net of direct issue costs.
\n
Derivative financial instruments and hedging activities
\n
The Group uses derivative financial instruments to hedge its exposure to interest rate risks arising from financing activities. The Group
\n
does not hold or issue derivative financial instruments for trading purposes; however, if derivatives do not qualify for hedge accounting
\n
they are accounted for as such.
\n
Derivative financial instruments are recognised and stated at fair value. The fair value of derivative financial instruments is
\n
determined by reference to market values for similar financial instruments, by discounted cash flows, or by the use of option
\n
valuation models. The fair value of interest rate swap arrangements is calculated as the present value of the estimated future cash
\n
flows. Where derivatives do not qualify for hedge accounting, any gains or losses on remeasurement are immediately recognised
\n
in the income statement.
\n
Where derivatives qualify for hedge accounting, recognition of any resultant gain or loss depends on the nature of the hedge
\n
relationship and the item being hedged.
\n
The Group documents at the inception of the transaction the relationship between hedging instruments and hedged items, as well
\n
as its risk management objectives, the strategy for undertaking various hedging transactions, the nature of the risks being hedged
\n
and the economic relationship between the item being hedged and the hedging instrument. The Group also documents its
\n
assessment, both at hedge inception and on an ongoing basis, of whether or not the derivatives that are used in hedging
\n
transactions are highly effective in offsetting changes in cash flows of hedged items.
\n
The fair value of a hedging derivative is classified as a non\u2011current asset or liability when the remaining maturity of the hedged item is
\n
more than twelve months and as a current asset or liability when the remaining maturity of the hedged item is less than twelve months.
\n
Cash flow hedging
\n
Derivative financial instruments are classified as cash flow hedges when they hedge the Group\u2019s exposure to variability in cash flows
\n
that are either attributable to a particular risk associated with a recognised asset or liability, or a highly probable forecasted transaction.
\n
The effective element of changes in the fair value of derivatives that are designated and qualify as cash flow hedges is recognised in
\n
other comprehensive income. The gain or loss relating to the ineffective portion is recognised immediately in the income statement
\n
where material. Amounts accumulated in equity are recycled in the income statement in the periods when the hedged item affects the
\n
income statement. The classification of the effective portion when recognised in the income statement is the same as the classification
\n
of the hedged transaction. Any element of the remeasurement of the derivative instrument which does not meet the criteria for an
\n
effective hedge is recognised immediately in the income statement within finance costs.
\n
When a hedging instrument expires or is sold, or when a hedge no longer meets the criteria for hedge accounting, any cumulative
\n
gain or loss existing in equity at that time remains in equity and is recognised in the income statement when the forecast transaction
\n
is ultimately recognised in the income statement. When a forecast transaction is no longer expected to occur, the cumulative gain or
\n
loss that was reported in equity is immediately transferred to the income statement.
\n
Cash and cash equivalents
\n
Cash and cash equivalents comprise cash balances and deposits with maturities of three months or less from inception. Bank
\n
overdrafts that are repayable on demand and form an integral part of the Group\u2019s cash management are included as a component
\n
of cash and cash equivalents for the purposes of the consolidated and Company statement of cash flow.
Current and deferred tax
\n
The tax expense represents the sum of the current tax payable, deferred tax and any adjustments in respect of previous periods.
\n
The current tax payable is based on taxable profit for the year. Taxable profit differs from profit before tax as reported in the income
\n
statement because it excludes some items of income or expense that are taxable or deductible in other years and it further excludes
\n
items that are never taxable or tax deductible. The Group\u2019s liability for current tax is calculated on the basis of tax laws and tax rates
\n
that have been enacted or substantively enacted by the consolidated and Company statement of financial position date. Management
\n
periodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulation is subject to interpretation
\n
and establishes provisions where appropriate on the basis of amounts expected to be paid to the tax authorities.
\n
Deferred tax is provided in full, using the balance sheet liability method, on temporary differences arising between the tax bases
\n
of assets and liabilities used in computation of taxable profits and their carrying amounts in the consolidated financial statements.
\n
However, deferred tax is not accounted for if it arises from initial recognition of an asset or liability in a transaction other than
\n
a business combination that at the time of the transaction affects neither accounting nor taxable profit or loss.
\n
Deferred tax is also not accounted for if it arises from initial recognition of goodwill.
\n
Deferred tax liabilities are recognised for taxable temporary differences arising on investments in subsidiaries, except where the
\n
Group is able to control the reversal of the temporary difference and it is probable that the temporary difference will not reverse in
\n
the foreseeable future. Deferred tax assets arising from deductible temporary differences associated with such investments and
\n
interests are only recognised to the extent that it is probable that there will be sufficient taxable profits against which to utilise the
\n
benefits of the temporary differences and they are expected to reverse in the foreseeable future.
\n
Deferred tax is determined using tax rates (and laws) that have been enacted or substantively enacted by the consolidated and
\n
Company statement of financial position date and are expected to apply when the related deferred tax asset is realised or the
\n
deferred tax liability is settled.
\n
Current and deferred tax is charged or credited in the income statement, except where it relates to items charged or credited
\n
directly to other comprehensive income or equity, in which case the deferred tax is also recognised in other comprehensive income
\n
or equity respectively.
\n
Deferred tax assets are recognised to the extent that it is probable that future taxable profit will be available against which the
\n
temporary differences can be utilised.
\n
Deferred tax assets and liabilities are offset when there is a legally enforceable right to offset current tax assets against current tax
\n
liabilities and when the deferred tax assets and liabilities relate to taxes levied by the same tax authority on either the taxable entity
\n
or different taxable entities where there is an intention to settle the balances on a net basis, or to realise the asset and settle the
\n
liability simultaneously.
\n
Revenue recognition
\n
Revenue is measured in accordance with relevant accounting standards. For all contracts within the scope of IFRS 15, \u2018Revenue
\n
from Contracts with Customers\u2019, the Group determines whether enforceable rights and obligations have been created with the
\n
customer and recognises revenue based on total transaction price as estimated at the contract inception, being the amount which
\n
the Group expects to be entitled to and has present enforceable rights to under contract. Revenue is allocated proportionately
\n
across the contract performance obligations and recognised either over time or at a point in time as appropriate.
\n
Service revenue
\n
Revenue represents sales of veterinary services and laboratory diagnostic services which are recognised in accordance with
\n
IFRS 15, at the point in time when the performance obligation is satisfied. Revenue is recognised when the veterinary consultation,
\n
veterinary procedure, cremation or laboratory test is completed.
\n
Members of customer membership schemes, for example the Healthy Pet Club, pay annually or monthly subscription fees and
\n
receive preventative consultations and treatments over a twelve\u2011month period, being the life of the contract. Annual subscription
\n
fees are received annually in advance and monthly subscription fees are received evenly over a twelve\u2011month period. Revenue is
\n
recognised in line with individual performance obligations as they are completed in accordance with the contract and not in line with
\n
the receipt of subscription fees. For the majority of customers who pay monthly, this results in revenue recognised in advance of
\n
cash received as performance obligations are weighted towards the beginning of the twelve\u2011month contract.
\n
The adjustments are made through deferred and accrued income and the contract asset and contract liability for this are shown
\n
in note 20 and note 22, respectively. Revenue is recognised net of the provision to reflect cancellations as a result of animal deaths,
\n
due to our policy not to invoice our customers in such an event. The provision is calculated based on historical membership data.
Products
\n
Revenue relating to the sale of veterinary products is recognised according to the terms of sale at the point in time when the
\n
performance obligations are satisfied.
\n
Rebates received from manufacturers
\n
Consistent with standard industry practice, the Group has agreements with suppliers whereby volume related allowances and
\n
various other fees are received in connection with the purchase of goods from those suppliers in the form of rebates. Rebates
\n
received from drug and consumable manufacturers in respect of the Group\u2019s purchases relating to inventories are held by the Group
\n
at the reporting date; the rebate is included within the cost of those inventories and recognised in cost of sales upon sale of
\n
those inventories.
\n
Rebates negotiated on behalf of our buying Group members, MiVetClub and VetShare, are recorded in the statement of financial
\n
position as a receivable and the corresponding liability for the rebate due to the member is recorded as a payable. The associated
\n
commission receivable by the Group is recorded as revenue in the income statement when all obligations attached to the rebate
\n
have been discharged and the rebate can be measured reliably based on the terms of the contract which is taken as at the point
\n
at which the buying Group member purchases the drugs and consumables.
\n
Leases
\n
The Group as a lessee
\n
The Group assesses whether a contract is or contains a lease at inception of the contract. The Group recognises a right\u2011of\u2011use
\n
asset and a corresponding lease liability with respect to all lease arrangements in which it is the lessee, except for short\u2011term
\n
leases (defined as leases with a lease term of twelve months or less) and leases of low\u2011value assets (such as tablets and personal
\n
computers, small items of office furniture and telephones). For these leases, the Group recognises the lease payments as operating
\n
expenses on a straight\u2011line basis over the terms of the leases unless another systematic basis is more representative of the time
\n
pattern in which economic benefits from the leased assets are consumed.
\n
The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date,
\n
discounted by using the rate implicit in the lease. If this rate cannot be readily determined, the lessee uses its incremental borrowing rate.
\n
Lease payments included in the measurement of the lease liability comprise:
\n
\u2022 fixed lease payments (including in\u2011substance fixed payments), less any lease incentives receivable;
\n
\u2022 variable lease payments that depend on an index or rate, initially measured using the index or rate at the commencement date;
\n
\u2022 the amount expected to be payable by the lessee under residual value guarantees;
\n
\u2022 the exercise price of purchase options, if the lessee is reasonably certain to exercise the options; and
\n
\u2022 payments of penalties for terminating the lease, if the lease term reflects the exercise of an option to terminate the lease.
\n
The lease liability is presented as a separate line in the consolidated statement of financial position.
\n
The lease liability is subsequently measured by increasing the carrying amount to reflect interest on the lease liability (using the
\n
effective interest method) and by reducing the carrying amount to reflect the lease payments made.
\n
The Group remeasures the lease liability (and makes a corresponding adjustment to the related right-of-use asset) whenever:
\n
\u2022 the lease term has changed or there is a significant event or change in circumstances resulting in a change in the assessment
\n
of exercise of a purchase option, in which case the lease liability is remeasured by discounting the revised lease payments using
\n
a revised discount rate;
\n
\u2022 the lease payments change due to changes in an index or rate or a change in expected payment under a guaranteed residual
\n
value, in which case the lease liability is remeasured by discounting the revised lease payments using an unchanged discount
\n
rate (unless the lease payments change is due to a change in a floating interest rate, in which case a revised discount rate is
\n
used); and
\n
\u2022 a lease contract is modified and the lease modification is not accounted for as a separate lease, in which case the lease liability
\n
is remeasured based on the lease term of the modified lease by discounting the revised lease payments using a revised discount
\n
rate at the effective date of the modification.
\n
The right\u2011of\u2011use assets comprise the initial measurement of the corresponding lease liability, lease payments made at or before the
\n
commencement day, less any lease incentives received and any initial direct costs. They are subsequently measured at cost less
\n
accumulated depreciation and impairment losses.
\n
Whenever the Group incurs an obligation for costs to dismantle and remove a leased asset, restore the site on which it is located
\n
or restore the underlying asset to the condition required by the terms and conditions of the lease, a provision is recognised and
\n
measured under IAS 37.
Right-of-use assets are depreciated over the shorter period of the lease term and useful life of the underlying asset. If a lease
\n
transfers ownership of the underlying asset or the cost of the right\u2011of\u2011use asset reflects that the Group expects to exercise a
\n
purchase option, the related right\u2011of\u2011use asset is depreciated over the useful life of the underlying asset. The depreciation starts
\n
at the commencement date of the lease.
\n
The right\u2011of\u2011use assets are presented as a separate line in the consolidated statement of financial position.
\n
The Group applies IAS 36 to determine whether a right-of-use asset is impaired and accounts for any identified impairment loss
\n
as described in the property, plant and equipment policy on page 135.
\n
Variable rents that do not depend on an index or rate are not included in the measurement of the lease liability and the right\u2011of\u2011use
\n
asset. The related payments are recognised as expenses in the period in which the event or condition that triggers those payments
\n
occurs and are included in administration expenses in the income statement.
\n
As a practical expedient, IFRS 16 permits a lessee not to separate non-lease components, and instead account for any lease and
\n
associated non\u2011lease components as a single arrangement. The Group has not used this practical expedient. For a contract that
\n
contains a lease component and one or more additional lease or non\u2011lease components, the Group allocates the consideration in
\n
the contract to each lease component on the basis of the relative standalone price of the lease component and the aggregate
\n
standalone price of the non\u2011lease components.
\n
Government grants
\n
Government grants are not recognised until there is reasonable assurance that the Group will comply with the conditions attaching
\n
to them and that the grants will be received.
\n
Government grants are recognised in the income statement on a systematic basis over the periods in which the Group recognises
\n
as expenses the related costs for which the grants are intended to compensate.
\n
Government grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving
\n
immediate financial support to the Group with no future related costs are recognised in the income statement in the period in which
\n
they become receivable.
\n
Certain companies within the Group may be entitled to claim tax credits in relation to the Research and Development Expenditure
\n
Tax Credit (RDEC) scheme in the UK. Tax credits receivable under this scheme are determined to have the substance of a Government
\n
grant and accordingly these tax credits are accounted for under IAS 20, \u2018Accounting for Government Grants\u2019, as described above.
\n
The tax credits are recognised within administration expenses within the income statement when there is reasonable assurance that
\n
the Group will comply with the relevant conditions and that the tax credits will be received. Given the uncertainty surrounding the
\n
claim, a discount is applied against the full RDEC claim and the remaining balance is recognised when the uncertainty has been
\n
removed by the expiry of the enquiry window.
\n
Provisions
\n
A provision is recognised in the statement of financial position when the Group has a present legal or constructive obligation as a
\n
result of a past event and that can be reliably measured and it is probable that an outflow of economic benefits will be required to
\n
settle the obligation. Provisions are determined by discounting the expected future cash flows at a pre-tax rate that reflects risks
\n
specific to the liability.
\n
Share\u2011based payments
\n
Certain employees of the Group receive part of their remuneration in the form of share\u2011based payment transactions, whereby
\n
employees render services in exchange for shares or rights over shares (equity\u2011settled transactions). UK employees may also
\n
acquire shares in the Company through an HMRC-approved employee Save As You Earn (SAYE) scheme, where the employee
\n
makes monthly savings over a three\u2011year period and has the option to purchase shares at the end of the period.
\n
The fair values of equity\u2011settled transactions are measured indirectly at the dates of grant using Monte Carlo or Black Scholes option
\n
pricing models, taking into account the terms and conditions upon which the awards are granted. The fair value of share\u2011based
\n
payments under such schemes is expensed on a straight-line basis over the vesting period, based on the Group\u2019s estimate of shares
\n
that will eventually vest and adjusted at each reporting date for the effect of non-market-based vesting conditions.
\n
The fair value of options awarded to employees of subsidiary undertakings is recognised as a capital contribution and recorded in
\n
investments the in CVS Group plc Company statement of financial position.
Exceptional items
\n
The Group separately discloses certain costs or incomes that derive from events or transactions that fall outside the normal
\n
activities of the Group and/or are excluded by virtue of their size or nature in order to reflect management\u2019s view of the
\n
performance of the Group. Judgement is applied in determining whether items are classified as exceptional, and the policy is
\n
applied consistently between reporting periods. Exceptional items are presented within the relevant line items of the consolidated
\n
income statement and are described in further detail in the notes to the financial statements. The separate reporting of exceptional
\n
items does not imply that similar items will not recur in future periods. Judgement applies when recognising an exceptional items
\n
which is consistently applied year on year.
\n
Foreign currency translation
\n
Functional and presentational currency
\n
The individual financial statements of each Group company are presented in the currency of the primary economic environment
\n
in which it operates (its functional currency). For the purpose of the consolidated financial statements, the results and financial
\n
position of each Group company are expressed in Sterling, which is the functional currency of the Company, and the presentation
\n
currency for the consolidated financial statements, rounded to the nearest \u00a30.1m, unless stated otherwise.
\n
In preparing the financial statements of the individual companies, transactions in currencies other than the entity\u2019s functional
\n
currency (foreign currencies) are recognised at the rates of exchange prevailing on the dates of the transactions. At each year end,
\n
monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing at that date. Non\u2011monetary
\n
items carried at fair value that are denominated in foreign currencies are translated at the rates prevailing at the date when the fair
\n
value was determined. Non\u2011monetary items that are measured in terms of historical cost in a foreign currency are not retranslated.
\n
Exchange differences are recognised in the income statement in the period in which they arise.
\n
For the purpose of presenting consolidated financial statements, the assets and liabilities of the Group\u2019s foreign operations are
\n
translated at exchange rates prevailing on the consolidated and Company statement of financial position date. Income and expense
\n
items are translated at the average exchange rates for the period, unless exchange rates fluctuate significantly during that period, in
\n
which case the exchange rates at the dates of transactions are used. Exchange differences arising, if any, are recognised in other
\n
comprehensive income and accumulated in a separate component of equity.
\n
Goodwill and fair value adjustments arising on the acquisition of a foreign entity are treated as assets and liabilities of the foreign
\n
entity and translated at the closing rate. The Group has elected to treat goodwill and fair value adjustments arising on acquisitions
\n
before the date of transition to IFRS as Sterling-denominated assets and liabilities. Exchange differences arising are recognised in
\n
other comprehensive income.
\n
Research and development
\n
Costs in relation to research and development are expensed to the income statement as incurred.
\n
Retirement benefit costs
\n
The Group makes contributions to stakeholder and employee personal pension defined contribution schemes in respect of certain
\n
employees. The Group has no further payment obligations once the contributions have been paid. The contributions are recognised
\n
as an employee benefit expense in the period to which they relate. Prepaid contributions are recognised as an asset to the extent
\n
that a cash refund or a reduction in the future payment is available.
\n
Employment benefits
\n
Provision is made in the financial statements for all employee benefits. Liabilities for wages and salaries, including annual leave and
\n
long\u2011service leave recognised in Australia, are recognised in accruals.
\n
Financing costs
\n
Financing costs comprise interest payable on borrowings, debt finance costs, finance costs on the lease liability, and gains and
\n
losses on derivative financial instruments that are recognised in the income statement. Interest expense is recognised in the income
\n
statement as it accrues, using the effective interest method.
\n
Share premium
\n
The share premium reserve comprises the premium received over the nominal value of shares issued.
\n
Treasury reserve
\n
The treasury reserve comprises shares held by an Employee Benefit Trust (EBT) for the purposes of satisfying the exercise
\n
of certain share options vesting under the Group\u2019s Executive Share Plan (ESP), formerly known as the Long-Term Incentive Plan
\n
(LTIP), and SAYE schemes.
\n
Capital redemption reserve
\n
Upon cancellation of redeemable Preference shares on redemption, a capital redemption reserve was created representing
\n
the nominal value of the shares cancelled. This is a non\u2011distributable reserve.
Merger reserve
\n
The merger reserve resulted from the acquisition of CVS (UK) Limited and represents the difference between the value of the
\n
shares acquired (nominal value plus related share premium) and the nominal value of the shares issued.
\n
Profit/(loss) for the financial year
\n
As permitted by Section 408 of the Companies Act 2006 the Company has elected not to present its own income statement
\n
or statement of comprehensive income for the year. The profit/(loss) attributable to the Company is disclosed in the footnote to the
\n
consolidated and Company statement of financial position.
\n
Financial guarantees
\n
Liabilities relating to bank guarantees issued by the Company on behalf of its group undertakings are initially recognised at fair
\n
value and subsequently measured at the higher of the expected credit loss allowance and the amount initially recorded less,
\nwhen appropriate, accumulated amortisation. ", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00183": { "value": "Basis of preparation
The consolidated and Company financial statements of CVS Group plc have been prepared in accordance with United Kingdom\u2011adopted
\n
International Accounting Standards as applied in accordance with the provisions of the Companies Act 2006 and applicable law.
\n
The consolidated financial statements have been prepared on a going concern basis and under the historical cost convention, except
\n
for certain financial instruments that have been measured at fair value.
\n
The accounting policies set out below have, unless otherwise stated, been applied consistently to all years presented in these
\nfinancial statements. The accounting policies which follow relate to the Group and are applied by the Company as appropriate.", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00184": { "value": "The consolidated and Company financial statements of CVS Group plc have been prepared in accordance with United Kingdom\u2011adopted International Accounting Standards as applied in accordance with the provisions of the Companies Act 2006 and applicable law. ", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00187": { "value": "Going concern
The financial statements have been prepared on a going concern basis. In adopting the going concern basis, the Board has
\n
considered the business activities as set out on pages 1 to 55, the financial position of the Group, its cash flows, liquidity position
\n
and borrowing facilities as set out in the Financial Review on pages 48 to 55, the Group\u2019s financial risk management objectives and
\n
exposures to liquidity and other financial risks as set out in note 3 and the principal risks and uncertainties as set out on pages 56 to
\n
63. Management has considered the appropriate assessment period taking into account all available information.
\n
The Group continues to maintain a robust financial position, providing it with sufficient access to liquidity, through a combination of
\n
cash and committed facilities, to meet its needs in the short and medium term. At 30 June 2026, the Group had cash balances of
\n
\u00a318.4m and an unutilised overdraft facility of \u00a35.0m. Total facilities of \u00a3350.0m are available to support the Group\u2019s organic and
\n
acquisitive growth initiatives over the coming years, comprising a term loan of \u00a3125.0m and an RCF of \u00a3225.0m, of which \u00a3132.0m
\n
is undrawn. The Group is fully compliant with all covenants in respect of these facilities. The Directors consider that the \u00a35.0m
\n
overdraft and the \u00a3350.0m facility enable the Group to meet all current liabilities as they fall due. The loan facility contains two
\n
financial covenants which are tested half yearly, further information on which is available in note 24.
\n
In adopting the going concern basis of preparation, the Board has assessed the Group\u2019s cash flow forecasts. While trading
\n
continues to be good, in forming its outlook on the future financial performance, the Board considered a variety of downsides that
\n
the Group might experience in the context of the current economic environment as a result of the ongoing cost of living crisis and
\n
continued inflationary pressures on the business and a severe but plausible downside scenario was applied to the plan. This
\n
included assumptions such as a negative like-for-like growth and increased costs. Under these latest forecasts, when adjusting for
\n
linked variable costs, the Group is able to continue to operate within its current liquidity headroom. The forecast cash flows also
\n
indicate that the Group will comply with all relevant banking covenants during the forecast period, being at least twelve months from
\n
the approval of the financial statements.
\n
In addition, reverse stress testing has been applied to the model to determine the decline in sales that the Group could absorb
\n
before exhausting the Group\u2019s total liquidity or breaching banking covenants. Such a scenario, and the sequence of events which
\n
could lead to it, is considered to be extremely remote. As a result, the Board expects the Group to have adequate resources to
\n
continue in operation, meet its liabilities as they fall due, retain sufficient available liquidity and not breach the covenant under the
\n
loan facilities for the foreseeable future, being a period of at least twelve months from the approval of the financial statements. The
\nBoard therefore considers it appropriate for the Group to adopt the going concern basis in preparing its financial statements.", "dimensions": { "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00188": { "value": "Critical accounting estimates and judgements
The preparation of financial statements in conformity with IFRS requires management to make judgements, estimates and assumptions
\n
that affect the application of policies and reported amounts of assets and liabilities, and income and expenses. The estimates and
\n
associated assumptions are based on historical experience and various other factors that are believed to be reasonable under the
\n
circumstances, the results of which form a basis for making the judgements about carrying values of assets and liabilities that are
\n
not readily apparent from other sources.
\n
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in
\n
the period in which the estimate is revised if the revision affects that period, or in the period of the revision and future periods if the
\n
revision affects both current and future periods. Due to the inherent uncertainty involved in making assumptions and estimates,
\n
actual outcomes will differ from those assumptions and estimates.
\n
There are no key sources of uncertainty or critical accounting judgements in the Company only accounts.
\n\n
There are no critical judgements in relation to the Group accounts.
\n
Accounting estimate (which is not a key source of estimation uncertainty): Research and Development Expenditure Tax Credit
(RDEC)
\n
Certain companies within the Group may be entitled to claim tax credits in relation to the Research and Development
\n
Expenditure Tax Credit (RDEC) scheme in the UK. Tax credits receivable under this scheme are determined to have the substance
\n
of a Government grant and accordingly these tax credits are accounted for under IAS 20. Further information can be found in
\n
the Government grants accounting policy.
\n
Management\u2019s policy remains to discount the amount of RDEC claim recognised to reflect uncertainty, and to recognise the
\n
remainder of any submitted RDEC claim when the uncertainty has been removed through the expiry of the enquiry window. During
\n
the current and prior years, management has continued to assess the level of uncertainty inherent in the Group\u2019s RDEC claims. The
\n
Group now has a greater body of evidence from its established and increasing claims history, together with increased visibility over
\n
the nature and composition of the underlying qualifying activities and expenditure. This provides management with greater
\n
confidence in the reliability of the claim and has reduced the level of uncertainty. Consequently, the Group has applied a reduced
\n
discount to the amount of RDEC it recognises.
\n
Under the previous recognition, the Group would have recognised \u00a310.3m as follows:
Recognised
Total
in previous
Recognised
Provision
claim value
periods
in 2026
outstanding
Claim year
\u00a3m
\u00a3m
\u00a3m
\u00a3m
2024
12.2
9.2
\u2014
3.0
2025
12.9
9.3
0.4
3.2
2026
13.2
\u2014
9.9
3.3
Total
38.3
18.5
10.3
9.5
\n
Under the new recognition, the Group has recognised \u00a316.9m as follows:
Recognised
Total
in previous
Recognised
Provision
claim value
periods
in 2026
outstanding
Claim year
\u00a3m
\u00a3m
\u00a3m
\u00a3m
2024
12.2
9.2
2.1
0.9
2025
12.9
9.3
2.6
1.0
2026
13.2
\u2014
12.2
1.0
Total
38.3
18.5
16.9
2.9
\n
The net benefit of the RDEC scheme in the year was \u00a315.7m after associated costs of \u00a31.2m (2025: \u00a315.1m after associated costs
\n
of \u00a31.6m).
\n
During the year the 2025 RDEC claim was submitted resulting in a revision to the estimate to \u00a312.9m (disclosed in 2025: \u00a312.4m).
\n
The enquiry window for the 2024 and 2025 claim years remain open, and the claim in relation to the 2026 year is yet to be
\n
submitted and therefore the maximum amount that could be disallowed in the event of challenge from HMRC is \u00a338.3m. Alternatively,
\n
the maximum income that will be recorded in future periods in relation to research and development expenditure that has already
\n
taken place is estimated to be \u00a32.9m, which would arise if all previously submitted claims were paid in full and the estimate for
\n2026, which is yet to be filed with HMRC, was also recovered in full. ", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00185": { "value": "Changes in accounting policies and disclosure
Standards adopted by the Group for the first time
\n
Two new and revised standards, including the following, are effective for annual periods beginning on or after 1 January 2025:
\n
\u2022
Amendments to IAS 21, \u2018Lack of Exchangeability\u2019
\n
\u2022 Amendments to the SASB standards to enhance their international applicability
\n
Adoption of these amendments to the standards has not had an impact on the Group\u2019s financial statements.
\n
Standards and interpretations of existing standards which are not yet effective and are under review as to their impact on the Group
\n
The following standards and interpretations of existing standards have been published that are mandatory for the Group\u2019s
\n
accounting periods beginning on or after 1 January 2026 or later periods but which the Group has not early adopted:
\n
\u2022
IFRS S1, \u2018General Requirements for Disclosure of Sustainability-related Financial Information\u2019 (effective 1 January 2024)
\n
\u2022
IFRS S2, \u2018Climate-related Disclosures\u2019 (effective 1 January 2024)
\n
\u2022
Amendments to IFRS 9 and IFRS 7 regarding the classification and measurement of financial instruments (effective 1 January 2026)
\n
\u2022
IFRS 18, \u2018Presentation and Disclosure in Financial Statements\u2019 (effective 1 January 2027)
\n
\u2022
IFRS 19, \u2018Subsidiaries without Public Accountability: Disclosures\u2019 (effective 1 January 2027)
\n
\u2022
IFRS 20, \u2018Regulatory Assets and Regulatory Liabilities\u2019 (effective 1 January 2029)
\n
The new and amended standards and interpretations that are issued, but not yet effective, up to the date of issuance of the Group\u2019s
\n
financial statements are not expected to have an impact on the Group\u2019s reported financial position or performance, with the
\nexception of IFRS 18. At the date of this report the analysis of the impact of IFRS 18 is ongoing.", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00186": { "value": "Changes in accounting policies and disclosure
Standards adopted by the Group for the first time
\n
Two new and revised standards, including the following, are effective for annual periods beginning on or after 1 January 2025:
\n
\u2022
Amendments to IAS 21, \u2018Lack of Exchangeability\u2019
\n
\u2022 Amendments to the SASB standards to enhance their international applicability
\n
Adoption of these amendments to the standards has not had an impact on the Group\u2019s financial statements.
\n
Standards and interpretations of existing standards which are not yet effective and are under review as to their impact on the Group
\n
The following standards and interpretations of existing standards have been published that are mandatory for the Group\u2019s
\n
accounting periods beginning on or after 1 January 2026 or later periods but which the Group has not early adopted:
\n
\u2022
IFRS S1, \u2018General Requirements for Disclosure of Sustainability-related Financial Information\u2019 (effective 1 January 2024)
\n
\u2022
IFRS S2, \u2018Climate-related Disclosures\u2019 (effective 1 January 2024)
\n
\u2022
Amendments to IFRS 9 and IFRS 7 regarding the classification and measurement of financial instruments (effective 1 January 2026)
\n
\u2022
IFRS 18, \u2018Presentation and Disclosure in Financial Statements\u2019 (effective 1 January 2027)
\n
\u2022
IFRS 19, \u2018Subsidiaries without Public Accountability: Disclosures\u2019 (effective 1 January 2027)
\n
\u2022
IFRS 20, \u2018Regulatory Assets and Regulatory Liabilities\u2019 (effective 1 January 2029)
\n
The new and amended standards and interpretations that are issued, but not yet effective, up to the date of issuance of the Group\u2019s
\n
financial statements are not expected to have an impact on the Group\u2019s reported financial position or performance, with the
\nexception of IFRS 18. At the date of this report the analysis of the impact of IFRS 18 is ongoing.", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00189": { "value": "Adoption of these amendments to the standards has not had an impact on the Group\u2019s financial statements.
Standards and interpretations of existing standards which are not yet effective and are under review as to their impact on the Group
\n
The following standards and interpretations of existing standards have been published that are mandatory for the Group\u2019s
\n
accounting periods beginning on or after 1 January 2026 or later periods but which the Group has not early adopted:
\n
\u2022
IFRS S1, \u2018General Requirements for Disclosure of Sustainability-related Financial Information\u2019 (effective 1 January 2024)
\n
\u2022
IFRS S2, \u2018Climate-related Disclosures\u2019 (effective 1 January 2024)
\n
\u2022
Amendments to IFRS 9 and IFRS 7 regarding the classification and measurement of financial instruments (effective 1 January 2026)
\n
\u2022
IFRS 18, \u2018Presentation and Disclosure in Financial Statements\u2019 (effective 1 January 2027)
\n
\u2022
IFRS 19, \u2018Subsidiaries without Public Accountability: Disclosures\u2019 (effective 1 January 2027)
\n
\u2022
IFRS 20, \u2018Regulatory Assets and Regulatory Liabilities\u2019 (effective 1 January 2029)
\n
The new and amended standards and interpretations that are issued, but not yet effective, up to the date of issuance of the Group\u2019s
\n
financial statements are not expected to have an impact on the Group\u2019s reported financial position or performance, with the
exception of IFRS 18. At the date of this report the analysis of the impact of IFRS 18 is ongoing.", "dimensions": { "concept": "ifrs-full:DisclosureOfFirstTimeAdoptionExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00190": { "value": "Basis of consolidation
The consolidated financial statements include the financial information of the Company and its subsidiary undertakings as at, and
\n
for the year ended, 30 June 2026.
\n
Subsidiaries are all entities over which the Group has control. The results of companies and businesses acquired are included in the
\n
consolidated income statement from the date control passes. They are deconsolidated from the date that control ceases. Where the
\n
Group does not control a subsidiary, it is not consolidated. On acquisition of a company or business, all assets and liabilities that
\n
exist at the date of acquisition are recorded at their fair values, reflecting their condition at that date. Changes that arise during the
\n
measurement period that inform about conditions at the date of the acquisition are adjusted via goodwill, and changes that arise
\n
after the measurement period are credited or charged to the income statement.
\n
Intra-Group transactions and profits are eliminated fully on consolidation. Accounting policies of subsidiaries have been aligned
\n
to ensure consistency with the policies adopted by the Group.
\n
Non\u2011controlling interests in the results and equity of subsidiaries are shown separately in the consolidated income statement,
\n
consolidated statement of comprehensive income, consolidated statement of changes in equity and consolidated statement of
\nfinancial position respectively. ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00580": { "value": "Segment reporting
Operating segments are reported in a manner consistent with the internal reporting to the Chief Operating Decision Maker (CODM).
\n
The CODM has been determined to be the Board of Directors, as it is primarily responsible for the allocation of resources to segments
\n
and the assessment of the performance of segments. The Group has three operating segments: Veterinary Practices, Laboratories
\nand Online Retail Business. Further details of the Group\u2019s operating segments are provided in note 4 to the financial statements.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00581": { "value": "Business combinations
Acquisitions of subsidiaries and businesses are accounted for using the acquisition method. The consideration transferred
\n
in a business combination is measured at fair value, which is calculated as the sum of the acquisition date fair values of assets
\n
transferred by the Group and liabilities incurred by the Group to the former owners of the acquiree. Acquisition related costs are
\n
recognised in the income statement as incurred. At the acquisition date, the identifiable assets acquired and the liabilities assumed
\n
are recognised at their fair values.
\n
Goodwill is measured as the excess of the sum of the consideration transferred over the net of the acquisition date amounts of
\n
the identifiable assets acquired and the liabilities assumed. If, after reassessment, the net of the acquisition date amounts of the
\n
identifiable assets acquired and liabilities assumed exceeds the sum of the consideration transferred, the excess is recognised
\n
immediately in the income statement as a bargain purchase gain. For business combinations with a non\u2011controlling interest, the
\n
Group makes an election for each business combination which typically is to measure non\u2011controlling interests at their
\n
proportionate share of the acquiree\u2019s identifiable net assets unless deemed more appropriate to measure at fair value.
\n\n
When the consideration transferred by the Group in a business combination includes an asset or liability resulting from a contingent
\n
or deferred consideration arrangement, this additional consideration is either measured at its acquisition date fair value and included
\n
as part of the consideration transferred in a business combination or recorded in line with IAS 19, \u2018Employee Benefits\u2019. Where included
\n
as part of the consideration transferred, changes in fair value of the contingent or deferred consideration that qualify as measurement
\n
period adjustments are adjusted retrospectively, with corresponding adjustments against goodwill. Measurement period adjustments
\n
are adjustments that arise from additional information obtained during the \u201cmeasurement period\u201d (which cannot exceed one year
\n
from the acquisition date) about facts and circumstances that existed at the acquisition date.
\n
Contingent or deferred consideration that is classified as an asset or a liability is remeasured at subsequent reporting dates in
\n
accordance with IFRS 9 \u2018Financial Instruments: Recognition and Measurement\u2019.
\n
Where contingent consideration is recorded in line with IAS 19, \u2018Employee Benefits\u2019, where the consideration is considered under
\n
the standard to represent payment for post\u2011acquisition services rendered, the expense is recognised in accordance with the plans
\nbenefit formula and over the period of the employment service and recognised in the income statement. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00582": { "value": "Business combinations
Acquisitions of subsidiaries and businesses are accounted for using the acquisition method. The consideration transferred
\n
in a business combination is measured at fair value, which is calculated as the sum of the acquisition date fair values of assets
\n
transferred by the Group and liabilities incurred by the Group to the former owners of the acquiree. Acquisition related costs are
\n
recognised in the income statement as incurred. At the acquisition date, the identifiable assets acquired and the liabilities assumed
\n
are recognised at their fair values.
\n
Goodwill is measured as the excess of the sum of the consideration transferred over the net of the acquisition date amounts of
\n
the identifiable assets acquired and the liabilities assumed. If, after reassessment, the net of the acquisition date amounts of the
\n
identifiable assets acquired and liabilities assumed exceeds the sum of the consideration transferred, the excess is recognised
\n
immediately in the income statement as a bargain purchase gain. For business combinations with a non\u2011controlling interest, the
\n
Group makes an election for each business combination which typically is to measure non\u2011controlling interests at their
\n
proportionate share of the acquiree\u2019s identifiable net assets unless deemed more appropriate to measure at fair value.
\n\n
When the consideration transferred by the Group in a business combination includes an asset or liability resulting from a contingent
\n
or deferred consideration arrangement, this additional consideration is either measured at its acquisition date fair value and included
\n
as part of the consideration transferred in a business combination or recorded in line with IAS 19, \u2018Employee Benefits\u2019. Where included
\n
as part of the consideration transferred, changes in fair value of the contingent or deferred consideration that qualify as measurement
\n
period adjustments are adjusted retrospectively, with corresponding adjustments against goodwill. Measurement period adjustments
\n
are adjustments that arise from additional information obtained during the \u201cmeasurement period\u201d (which cannot exceed one year
\n
from the acquisition date) about facts and circumstances that existed at the acquisition date.
\n
Contingent or deferred consideration that is classified as an asset or a liability is remeasured at subsequent reporting dates in
\n
accordance with IFRS 9 \u2018Financial Instruments: Recognition and Measurement\u2019.
\n
Where contingent consideration is recorded in line with IAS 19, \u2018Employee Benefits\u2019, where the consideration is considered under
\n
the standard to represent payment for post\u2011acquisition services rendered, the expense is recognised in accordance with the plans
\nbenefit formula and over the period of the employment service and recognised in the income statement. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00583": { "value": "Property, plant and equipment
Property, plant and equipment are stated at cost (being the purchase cost, together with any incidental costs of acquisition)
\n
less accumulated depreciation and any accumulated impairment losses. The assets\u2019 residual values and useful lives are reviewed
\n
annually and adjusted as appropriate. Depreciation is provided so as to write off the cost of property, plant and equipment, less
\n
their estimated residual values, over the expected useful economic lives of the assets in equal annual instalments at the following
\n
principal rates:
Freehold buildings
2% straight line
Leasehold improvements
Straight line over the life of the lease
Fixtures, fittings and equipment
6\u201333% straight line
Motor vehicles
25% straight line
\n
Freehold land is not depreciated on the basis that it has an unlimited life.
\n
Subsequent costs are included in the asset\u2019s carrying amount or recognised as a separate asset, as appropriate, only when it is
\n
probable that future economic benefits associated with the item will flow to the Group and the cost of the item can be measured
\nreliably. All other repairs and maintenance are charged to the income statement during the financial year in which they are incurred.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00584": { "value": "Intangible assets
Goodwill
\n
With the exception of the acquisition of CVS (UK) Limited, which was accounted for using the principles of merger accounting, all
\n
business combinations are accounted for by applying the acquisition method. Goodwill arising on acquisitions that have occurred
\n
since 1 July 2004 is stated after separate recognition of intangible assets and represents the difference between the fair value of
\n
the purchase consideration and the fair value of the Group\u2019s share of the identifiable net assets of an acquired entity. In respect of
\n
acquisitions prior to 1 July 2004, goodwill is included on the basis of its deemed cost, which represents the amount recorded under
\n
previous Generally Accepted Accounting Practice. Goodwill is carried at cost less accumulated impairment losses and is subject
\n
to annual impairment testing.
\n
Patient data records and trade names
\n
Acquired patient data records and trade names are recognised as intangible assets at the fair value of the consideration paid
\n
to acquire them and are carried at historical cost less provisions for amortisation and impairment.
\n
The fair value attributable to these items acquired through a business combination is determined by discounting the expected future
\n
cash flows to be generated from that asset at the risk-adjusted post-tax weighted average cost of capital for a market participant.
\n
The residual values are assumed to be \u00a3nil. While the valuation involves the use of assumptions and estimates that are inherent in
\n
any discounted cash flow model, management does not consider these assumptions to be subject to a level of uncertainty that
\n
could reasonably result in a material change.
\n
Patient data records and trade names are reviewed for impairment if conditions exist that indicate a review is required.
\n
Amortisation is provided so as to write off the cost over the expected economic lives of the assets in equal instalments at the
\n
following principal rates:
Patient data records
10% per annum
Trade names
10% per annum
\n
Amortisation is charged to administrative expenses.
\n\n\n\n
Computer software
\n
Acquired computer software licences are capitalised on the basis of the costs incurred to acquire and bring into use the specific
\n
software. These costs are amortised over their estimated useful lives of three to five years and charged to administrative expenses.
\nCosts incurred in maintaining computer software programs are recognised as incurred and charged to administrative expenses.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00585": { "value": "Impairment of non-current assets
Assets that have indefinite useful lives are not subject to amortisation but are tested annually for impairment. Assets that are subject
\n
to amortisation or depreciation are reviewed for impairment whenever events or changes in circumstances indicate that the carrying
\n
amount may not be recoverable. An impairment loss is recognised in the income statement for the amount by which the asset\u2019s
\n
carrying amount exceeds its recoverable amount.
\n
As permitted by IAS 36, \u2018Impairment of Assets\u2019, for the purposes of assessing impairment, individual cash-generating units (CGUs)
\n
are grouped at a level consistent with the Group\u2019s operating segments. Recoverable amounts for CGUs are based on value in use,
\n
which is calculated from cash flow projections using data from the Group\u2019s latest internal forecasts, being a one-year detailed
\n
forecast and extrapolated forecasts thereafter, the results of which are approved by the Board. The key assumptions for the
\n
value\u2011in\u2011use calculations are those regarding discount rates and growth rates. The Group has considered the Task Force on
\n
Climate-Related Financial Disclosures (TCFD) scenario analysis conducted in undertaking this assessment and concluded no
\n
changes were required to the Group\u2019s estimates or judgements in this area.
\n
In respect of assets other than goodwill, an impairment loss is reversed if there has been a change in the estimates used to
\n
determine the recoverable amount. An impairment loss is reversed only to the extent that the asset\u2019s carrying amount does not
\n
exceed the carrying amount that would have been determined, net of depreciation or amortisation, if no impairment loss had been
\nrecognised. Impairment losses in respect of goodwill are not reversed. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00586": { "value": "Dis
continued
operations
\n
Cash flows and operations that relate to a major component of the business or geographical region that has been sold or is
\nclassified as held for sale are shown separately from continuing operations.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00587": { "value": "Inventories
Inventories comprise goods held for resale and are stated at the lower of cost and net realisable value on a first-in, first-out basis.
\n
Net realisable value is based on estimated selling price less costs expected to be incurred on disposal. Where necessary, a
\nprovision is made for obsolete, slow moving or defective inventory. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00588": { "value": "Financial instruments
Financial assets and financial liabilities are recognised on the Group\u2019s consolidated and Company statement of financial position
\n
when the Group becomes a party to the contractual provisions of the instrument.
\n
Trade and other receivables
\n
Trade and other receivables are recognised initially at fair value and subsequently measured at amortised cost, less provision
\n
for impairment. A provision for impairment of trade and other receivables is recognised if there are considered to be expected
\n
credit losses. The amount of expected credit losses is updated at each reporting date to reflect changes in credit risk since
\n
initial recognition of the financial asset.
\n
Trade receivables are written off when there is no reasonable expectation of recovery. Indicators that there may be no reasonable
\n
expectation of recovery include the failure of the debtor to engage in a payment plan and failure to make contractual payments
\n
within 90 days past due.
\n
Investments
\n
In the Company\u2019s financial statements, investments in subsidiary undertakings are initially stated at cost. Provision is made for any
\n
permanent impairment in the value of these investments.
\n
Financial liabilities and equity
\n
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into.
\n
Financial liabilities are obligations to pay cash or other financial assets and are recognised when the Group becomes a party to the
\n
contractual provisions of the instrument. Financial liabilities are recorded initially at fair value and subsequently at amortised cost
\n
using the effective interest method, with interest related charges recognised as an expense in finance costs in the income
\n
statement. A financial liability is derecognised only when the obligation is extinguished. An equity instrument is any contract that
\n
gives a residual interest in the assets of the Group after deducting all of its liabilities.
\n\n
Interest-bearing borrowings
\n
Interest-bearing bank loans and overdrafts are initially recorded as the proceeds received, net of associated transaction costs.
\n
Subsequent to initial recognition, interest\u2011bearing borrowings are stated at amortised cost with any difference between cost and
\n
redemption value being recognised in the income statement over the period of the borrowings using the effective interest method.
\n
Borrowings are classified as current liabilities unless the Group has an unconditional right to defer settlement of the liability for at
\n
least twelve months after the consolidated and Company statement of financial position date. Non\u2011substantial modifications are
\n
accounted for as a modification of the existing liability, with any modification gain or loss recognised immediately in profit or loss.
\n
Transaction costs incurred in connection with a non-substantial modification adjust the carrying amount of the liability and are
\n
amortised over the remaining term of the instrument using the effective interest method.
\n
Trade and other payables
\n
Trade and other payables are non\u2011interest bearing and are recognised initially at fair value and subsequently measured at amortised
\n
cost using the effective interest method.
\n
Equity instruments
\n
Equity instruments issued by the Company are recorded at the proceeds received, net of direct issue costs.
\n
Derivative financial instruments and hedging activities
\n
The Group uses derivative financial instruments to hedge its exposure to interest rate risks arising from financing activities. The Group
\n
does not hold or issue derivative financial instruments for trading purposes; however, if derivatives do not qualify for hedge accounting
\n
they are accounted for as such.
\n
Derivative financial instruments are recognised and stated at fair value. The fair value of derivative financial instruments is
\n
determined by reference to market values for similar financial instruments, by discounted cash flows, or by the use of option
\n
valuation models. The fair value of interest rate swap arrangements is calculated as the present value of the estimated future cash
\n
flows. Where derivatives do not qualify for hedge accounting, any gains or losses on remeasurement are immediately recognised
\n
in the income statement.
\n
Where derivatives qualify for hedge accounting, recognition of any resultant gain or loss depends on the nature of the hedge
\n
relationship and the item being hedged.
\n
The Group documents at the inception of the transaction the relationship between hedging instruments and hedged items, as well
\n
as its risk management objectives, the strategy for undertaking various hedging transactions, the nature of the risks being hedged
\n
and the economic relationship between the item being hedged and the hedging instrument. The Group also documents its
\n
assessment, both at hedge inception and on an ongoing basis, of whether or not the derivatives that are used in hedging
\n
transactions are highly effective in offsetting changes in cash flows of hedged items.
\n
The fair value of a hedging derivative is classified as a non\u2011current asset or liability when the remaining maturity of the hedged item is
\n
more than twelve months and as a current asset or liability when the remaining maturity of the hedged item is less than twelve months.
\n
Cash flow hedging
\n
Derivative financial instruments are classified as cash flow hedges when they hedge the Group\u2019s exposure to variability in cash flows
\n
that are either attributable to a particular risk associated with a recognised asset or liability, or a highly probable forecasted transaction.
\n
The effective element of changes in the fair value of derivatives that are designated and qualify as cash flow hedges is recognised in
\n
other comprehensive income. The gain or loss relating to the ineffective portion is recognised immediately in the income statement
\n
where material. Amounts accumulated in equity are recycled in the income statement in the periods when the hedged item affects the
\n
income statement. The classification of the effective portion when recognised in the income statement is the same as the classification
\n
of the hedged transaction. Any element of the remeasurement of the derivative instrument which does not meet the criteria for an
\n
effective hedge is recognised immediately in the income statement within finance costs.
\n
When a hedging instrument expires or is sold, or when a hedge no longer meets the criteria for hedge accounting, any cumulative
\n
gain or loss existing in equity at that time remains in equity and is recognised in the income statement when the forecast transaction
\n
is ultimately recognised in the income statement. When a forecast transaction is no longer expected to occur, the cumulative gain or
\n
loss that was reported in equity is immediately transferred to the income statement.
\n
Cash and cash equivalents
\n
Cash and cash equivalents comprise cash balances and deposits with maturities of three months or less from inception. Bank
\n
overdrafts that are repayable on demand and form an integral part of the Group\u2019s cash management are included as a component
\nof cash and cash equivalents for the purposes of the consolidated and Company statement of cash flow. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00589": { "value": "Trade and other receivables
Trade and other receivables are recognised initially at fair value and subsequently measured at amortised cost, less provision
\n
for impairment. A provision for impairment of trade and other receivables is recognised if there are considered to be expected
\n
credit losses. The amount of expected credit losses is updated at each reporting date to reflect changes in credit risk since
\n
initial recognition of the financial asset.
\n
Trade receivables are written off when there is no reasonable expectation of recovery. Indicators that there may be no reasonable
\n
expectation of recovery include the failure of the debtor to engage in a payment plan and failure to make contractual payments
\nwithin 90 days past due. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00590": { "value": "Investments
In the Company\u2019s financial statements, investments in subsidiary undertakings are initially stated at cost. Provision is made for any
\npermanent impairment in the value of these investments.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00591": { "value": "Financial liabilities and equity
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into.
\n
Financial liabilities are obligations to pay cash or other financial assets and are recognised when the Group becomes a party to the
\n
contractual provisions of the instrument. Financial liabilities are recorded initially at fair value and subsequently at amortised cost
\n
using the effective interest method, with interest related charges recognised as an expense in finance costs in the income
\n
statement. A financial liability is derecognised only when the obligation is extinguished. An equity instrument is any contract that
\ngives a residual interest in the assets of the Group after deducting all of its liabilities.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00592": { "value": "Interest-bearing borrowings
Interest-bearing bank loans and overdrafts are initially recorded as the proceeds received, net of associated transaction costs.
\n
Subsequent to initial recognition, interest\u2011bearing borrowings are stated at amortised cost with any difference between cost and
\n
redemption value being recognised in the income statement over the period of the borrowings using the effective interest method.
\n
Borrowings are classified as current liabilities unless the Group has an unconditional right to defer settlement of the liability for at
\n
least twelve months after the consolidated and Company statement of financial position date. Non\u2011substantial modifications are
\n
accounted for as a modification of the existing liability, with any modification gain or loss recognised immediately in profit or loss.
\n
Transaction costs incurred in connection with a non-substantial modification adjust the carrying amount of the liability and are
\namortised over the remaining term of the instrument using the effective interest method.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00593": { "value": "Trade and other payables
Trade and other payables are non\u2011interest bearing and are recognised initially at fair value and subsequently measured at amortised
\ncost using the effective interest method. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00594": { "value": "Derivative financial instruments and hedging activities
The Group uses derivative financial instruments to hedge its exposure to interest rate risks arising from financing activities. The Group
\n
does not hold or issue derivative financial instruments for trading purposes; however, if derivatives do not qualify for hedge accounting
\n
they are accounted for as such.
\n
Derivative financial instruments are recognised and stated at fair value. The fair value of derivative financial instruments is
\n
determined by reference to market values for similar financial instruments, by discounted cash flows, or by the use of option
\n
valuation models. The fair value of interest rate swap arrangements is calculated as the present value of the estimated future cash
\n
flows. Where derivatives do not qualify for hedge accounting, any gains or losses on remeasurement are immediately recognised
\n
in the income statement.
\n
Where derivatives qualify for hedge accounting, recognition of any resultant gain or loss depends on the nature of the hedge
\n
relationship and the item being hedged.
\n
The Group documents at the inception of the transaction the relationship between hedging instruments and hedged items, as well
\n
as its risk management objectives, the strategy for undertaking various hedging transactions, the nature of the risks being hedged
\n
and the economic relationship between the item being hedged and the hedging instrument. The Group also documents its
\n
assessment, both at hedge inception and on an ongoing basis, of whether or not the derivatives that are used in hedging
\n
transactions are highly effective in offsetting changes in cash flows of hedged items.
\n
The fair value of a hedging derivative is classified as a non\u2011current asset or liability when the remaining maturity of the hedged item is
\nmore than twelve months and as a current asset or liability when the remaining maturity of the hedged item is less than twelve months. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00595": { "value": "Cash and cash equivalents
Cash and cash equivalents comprise cash balances and deposits with maturities of three months or less from inception. Bank
\n
overdrafts that are repayable on demand and form an integral part of the Group\u2019s cash management are included as a component
of cash and cash equivalents for the purposes of the consolidated and Company statement of cash flow", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00596": { "value": "Current and deferred tax
The tax expense represents the sum of the current tax payable, deferred tax and any adjustments in respect of previous periods.
\n
The current tax payable is based on taxable profit for the year. Taxable profit differs from profit before tax as reported in the income
\n
statement because it excludes some items of income or expense that are taxable or deductible in other years and it further excludes
\n
items that are never taxable or tax deductible. The Group\u2019s liability for current tax is calculated on the basis of tax laws and tax rates
\n
that have been enacted or substantively enacted by the consolidated and Company statement of financial position date. Management
\n
periodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulation is subject to interpretation
\n
and establishes provisions where appropriate on the basis of amounts expected to be paid to the tax authorities.
\n
Deferred tax is provided in full, using the balance sheet liability method, on temporary differences arising between the tax bases
\n
of assets and liabilities used in computation of taxable profits and their carrying amounts in the consolidated financial statements.
\n
However, deferred tax is not accounted for if it arises from initial recognition of an asset or liability in a transaction other than
\n
a business combination that at the time of the transaction affects neither accounting nor taxable profit or loss.
\n
Deferred tax is also not accounted for if it arises from initial recognition of goodwill.
\n
Deferred tax liabilities are recognised for taxable temporary differences arising on investments in subsidiaries, except where the
\n
Group is able to control the reversal of the temporary difference and it is probable that the temporary difference will not reverse in
\n
the foreseeable future. Deferred tax assets arising from deductible temporary differences associated with such investments and
\n
interests are only recognised to the extent that it is probable that there will be sufficient taxable profits against which to utilise the
\n
benefits of the temporary differences and they are expected to reverse in the foreseeable future.
\n
Deferred tax is determined using tax rates (and laws) that have been enacted or substantively enacted by the consolidated and
\n
Company statement of financial position date and are expected to apply when the related deferred tax asset is realised or the
\n
deferred tax liability is settled.
\n
Current and deferred tax is charged or credited in the income statement, except where it relates to items charged or credited
\n
directly to other comprehensive income or equity, in which case the deferred tax is also recognised in other comprehensive income
\n
or equity respectively.
\n
Deferred tax assets are recognised to the extent that it is probable that future taxable profit will be available against which the
\n
temporary differences can be utilised.
\n
Deferred tax assets and liabilities are offset when there is a legally enforceable right to offset current tax assets against current tax
\n
liabilities and when the deferred tax assets and liabilities relate to taxes levied by the same tax authority on either the taxable entity
\n
or different taxable entities where there is an intention to settle the balances on a net basis, or to realise the asset and settle the
\nliability simultaneously. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00597": { "value": "Deferred tax is provided in full, using the balance sheet liability method, on temporary differences arising between the tax bases
of assets and liabilities used in computation of taxable profits and their carrying amounts in the consolidated financial statements.
\n
However, deferred tax is not accounted for if it arises from initial recognition of an asset or liability in a transaction other than
\n
a business combination that at the time of the transaction affects neither accounting nor taxable profit or loss.
\n
Deferred tax is also not accounted for if it arises from initial recognition of goodwill.
\n
Deferred tax liabilities are recognised for taxable temporary differences arising on investments in subsidiaries, except where the
\n
Group is able to control the reversal of the temporary difference and it is probable that the temporary difference will not reverse in
\n
the foreseeable future. Deferred tax assets arising from deductible temporary differences associated with such investments and
\n
interests are only recognised to the extent that it is probable that there will be sufficient taxable profits against which to utilise the
\n
benefits of the temporary differences and they are expected to reverse in the foreseeable future.
\n
Deferred tax is determined using tax rates (and laws) that have been enacted or substantively enacted by the consolidated and
\n
Company statement of financial position date and are expected to apply when the related deferred tax asset is realised or the
\n
deferred tax liability is settled.
\n
Current and deferred tax is charged or credited in the income statement, except where it relates to items charged or credited
\n
directly to other comprehensive income or equity, in which case the deferred tax is also recognised in other comprehensive income
\n
or equity respectively.
\n
Deferred tax assets are recognised to the extent that it is probable that future taxable profit will be available against which the
\n
temporary differences can be utilised.
\n
Deferred tax assets and liabilities are offset when there is a legally enforceable right to offset current tax assets against current tax
\n
liabilities and when the deferred tax assets and liabilities relate to taxes levied by the same tax authority on either the taxable entity
\n
or different taxable entities where there is an intention to settle the balances on a net basis, or to realise the asset and settle the
liability simultaneously.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00598": { "value": "Revenue recognition
Revenue is measured in accordance with relevant accounting standards. For all contracts within the scope of IFRS 15, \u2018Revenue
\n
from Contracts with Customers\u2019, the Group determines whether enforceable rights and obligations have been created with the
\n
customer and recognises revenue based on total transaction price as estimated at the contract inception, being the amount which
\n
the Group expects to be entitled to and has present enforceable rights to under contract. Revenue is allocated proportionately
\n
across the contract performance obligations and recognised either over time or at a point in time as appropriate.
\n
Service revenue
\n
Revenue represents sales of veterinary services and laboratory diagnostic services which are recognised in accordance with
\n
IFRS 15, at the point in time when the performance obligation is satisfied. Revenue is recognised when the veterinary consultation,
\n
veterinary procedure, cremation or laboratory test is completed.
\n
Members of customer membership schemes, for example the Healthy Pet Club, pay annually or monthly subscription fees and
\n
receive preventative consultations and treatments over a twelve\u2011month period, being the life of the contract. Annual subscription
\n
fees are received annually in advance and monthly subscription fees are received evenly over a twelve\u2011month period. Revenue is
\n
recognised in line with individual performance obligations as they are completed in accordance with the contract and not in line with
\n
the receipt of subscription fees. For the majority of customers who pay monthly, this results in revenue recognised in advance of
\n
cash received as performance obligations are weighted towards the beginning of the twelve\u2011month contract.
\n
The adjustments are made through deferred and accrued income and the contract asset and contract liability for this are shown
\n
in note 20 and note 22, respectively. Revenue is recognised net of the provision to reflect cancellations as a result of animal deaths,
\n
due to our policy not to invoice our customers in such an event. The provision is calculated based on historical membership data.
\n\n
Products
\n
Revenue relating to the sale of veterinary products is recognised according to the terms of sale at the point in time when the
\nperformance obligations are satisfied.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00599": { "value": "Rebates received from manufacturers
Consistent with standard industry practice, the Group has agreements with suppliers whereby volume related allowances and
\n
various other fees are received in connection with the purchase of goods from those suppliers in the form of rebates. Rebates
\n
received from drug and consumable manufacturers in respect of the Group\u2019s purchases relating to inventories are held by the Group
\n
at the reporting date; the rebate is included within the cost of those inventories and recognised in cost of sales upon sale of
\n
those inventories.
\n
Rebates negotiated on behalf of our buying Group members, MiVetClub and VetShare, are recorded in the statement of financial
\n
position as a receivable and the corresponding liability for the rebate due to the member is recorded as a payable. The associated
\n
commission receivable by the Group is recorded as revenue in the income statement when all obligations attached to the rebate
\n
have been discharged and the rebate can be measured reliably based on the terms of the contract which is taken as at the point
\nat which the buying Group member purchases the drugs and consumables. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscountsAndRebatesExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00600": { "value": "Leases
The Group as a lessee
\n
The Group assesses whether a contract is or contains a lease at inception of the contract. The Group recognises a right\u2011of\u2011use
\n
asset and a corresponding lease liability with respect to all lease arrangements in which it is the lessee, except for short\u2011term
\n
leases (defined as leases with a lease term of twelve months or less) and leases of low\u2011value assets (such as tablets and personal
\n
computers, small items of office furniture and telephones). For these leases, the Group recognises the lease payments as operating
\n
expenses on a straight\u2011line basis over the terms of the leases unless another systematic basis is more representative of the time
\n
pattern in which economic benefits from the leased assets are consumed.
\n
The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date,
\n
discounted by using the rate implicit in the lease. If this rate cannot be readily determined, the lessee uses its incremental borrowing rate.
\n
Lease payments included in the measurement of the lease liability comprise:
\n
\u2022 fixed lease payments (including in\u2011substance fixed payments), less any lease incentives receivable;
\n
\u2022 variable lease payments that depend on an index or rate, initially measured using the index or rate at the commencement date;
\n
\u2022 the amount expected to be payable by the lessee under residual value guarantees;
\n
\u2022 the exercise price of purchase options, if the lessee is reasonably certain to exercise the options; and
\n
\u2022 payments of penalties for terminating the lease, if the lease term reflects the exercise of an option to terminate the lease.
\n
The lease liability is presented as a separate line in the consolidated statement of financial position.
\n
The lease liability is subsequently measured by increasing the carrying amount to reflect interest on the lease liability (using the
\n
effective interest method) and by reducing the carrying amount to reflect the lease payments made.
\n
The Group remeasures the lease liability (and makes a corresponding adjustment to the related right-of-use asset) whenever:
\n
\u2022 the lease term has changed or there is a significant event or change in circumstances resulting in a change in the assessment
\n
of exercise of a purchase option, in which case the lease liability is remeasured by discounting the revised lease payments using
\n
a revised discount rate;
\n
\u2022 the lease payments change due to changes in an index or rate or a change in expected payment under a guaranteed residual
\n
value, in which case the lease liability is remeasured by discounting the revised lease payments using an unchanged discount
\n
rate (unless the lease payments change is due to a change in a floating interest rate, in which case a revised discount rate is
\n
used); and
\n
\u2022 a lease contract is modified and the lease modification is not accounted for as a separate lease, in which case the lease liability
\n
is remeasured based on the lease term of the modified lease by discounting the revised lease payments using a revised discount
\n
rate at the effective date of the modification.
\n
The right\u2011of\u2011use assets comprise the initial measurement of the corresponding lease liability, lease payments made at or before the
\n
commencement day, less any lease incentives received and any initial direct costs. They are subsequently measured at cost less
\n
accumulated depreciation and impairment losses.
\n
Whenever the Group incurs an obligation for costs to dismantle and remove a leased asset, restore the site on which it is located
\n
or restore the underlying asset to the condition required by the terms and conditions of the lease, a provision is recognised and
\n
measured under IAS 37.
\n\n\n\n\n
Right-of-use assets are depreciated over the shorter period of the lease term and useful life of the underlying asset. If a lease
\n
transfers ownership of the underlying asset or the cost of the right\u2011of\u2011use asset reflects that the Group expects to exercise a
\n
purchase option, the related right\u2011of\u2011use asset is depreciated over the useful life of the underlying asset. The depreciation starts
\n
at the commencement date of the lease.
\n
The right\u2011of\u2011use assets are presented as a separate line in the consolidated statement of financial position.
\n
The Group applies IAS 36 to determine whether a right-of-use asset is impaired and accounts for any identified impairment loss
\n
as described in the property, plant and equipment policy on page 135.
\n
Variable rents that do not depend on an index or rate are not included in the measurement of the lease liability and the right\u2011of\u2011use
\n
asset. The related payments are recognised as expenses in the period in which the event or condition that triggers those payments
\n
occurs and are included in administration expenses in the income statement.
\n
As a practical expedient, IFRS 16 permits a lessee not to separate non-lease components, and instead account for any lease and
\n
associated non\u2011lease components as a single arrangement. The Group has not used this practical expedient. For a contract that
\n
contains a lease component and one or more additional lease or non\u2011lease components, the Group allocates the consideration in
\n
the contract to each lease component on the basis of the relative standalone price of the lease component and the aggregate
\nstandalone price of the non\u2011lease components. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00601": { "value": "Government grants
Government grants are not recognised until there is reasonable assurance that the Group will comply with the conditions attaching
\n
to them and that the grants will be received.
\n
Government grants are recognised in the income statement on a systematic basis over the periods in which the Group recognises
\n
as expenses the related costs for which the grants are intended to compensate.
\n
Government grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving
\n
immediate financial support to the Group with no future related costs are recognised in the income statement in the period in which
\n
they become receivable.
\n
Certain companies within the Group may be entitled to claim tax credits in relation to the Research and Development Expenditure
\n
Tax Credit (RDEC) scheme in the UK. Tax credits receivable under this scheme are determined to have the substance of a Government
\n
grant and accordingly these tax credits are accounted for under IAS 20, \u2018Accounting for Government Grants\u2019, as described above.
\n
The tax credits are recognised within administration expenses within the income statement when there is reasonable assurance that
\n
the Group will comply with the relevant conditions and that the tax credits will be received. Given the uncertainty surrounding the
\n
claim, a discount is applied against the full RDEC claim and the remaining balance is recognised when the uncertainty has been
\nremoved by the expiry of the enquiry window.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00602": { "value": "Provisions
A provision is recognised in the statement of financial position when the Group has a present legal or constructive obligation as a
\n
result of a past event and that can be reliably measured and it is probable that an outflow of economic benefits will be required to
\n
settle the obligation. Provisions are determined by discounting the expected future cash flows at a pre-tax rate that reflects risks
\nspecific to the liability", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00603": { "value": "Share\u2011based payments
Certain employees of the Group receive part of their remuneration in the form of share\u2011based payment transactions, whereby
\n
employees render services in exchange for shares or rights over shares (equity\u2011settled transactions). UK employees may also
\n
acquire shares in the Company through an HMRC-approved employee Save As You Earn (SAYE) scheme, where the employee
\n
makes monthly savings over a three\u2011year period and has the option to purchase shares at the end of the period.
\n
The fair values of equity\u2011settled transactions are measured indirectly at the dates of grant using Monte Carlo or Black Scholes option
\n
pricing models, taking into account the terms and conditions upon which the awards are granted. The fair value of share\u2011based
\n
payments under such schemes is expensed on a straight-line basis over the vesting period, based on the Group\u2019s estimate of shares
\n
that will eventually vest and adjusted at each reporting date for the effect of non-market-based vesting conditions.
\n
The fair value of options awarded to employees of subsidiary undertakings is recognised as a capital contribution and recorded in
\ninvestments the in CVS Group plc Company statement of financial position.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00604": { "value": "Exceptional items
The Group separately discloses certain costs or incomes that derive from events or transactions that fall outside the normal
\n
activities of the Group and/or are excluded by virtue of their size or nature in order to reflect management\u2019s view of the
\n
performance of the Group. Judgement is applied in determining whether items are classified as exceptional, and the policy is
\n
applied consistently between reporting periods. Exceptional items are presented within the relevant line items of the consolidated
\n
income statement and are described in further detail in the notes to the financial statements. The separate reporting of exceptional
\n
items does not imply that similar items will not recur in future periods. Judgement applies when recognising an exceptional items
\nwhich is consistently applied year on year. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForExceptionalItemsExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00605": { "value": "Foreign currency translation
Functional and presentational currency
\n
The individual financial statements of each Group company are presented in the currency of the primary economic environment
\n
in which it operates (its functional currency). For the purpose of the consolidated financial statements, the results and financial
\n
position of each Group company are expressed in Sterling, which is the functional currency of the Company, and the presentation
\n
currency for the consolidated financial statements, rounded to the nearest \u00a30.1m, unless stated otherwise.
\n
In preparing the financial statements of the individual companies, transactions in currencies other than the entity\u2019s functional
\n
currency (foreign currencies) are recognised at the rates of exchange prevailing on the dates of the transactions. At each year end,
\n
monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing at that date. Non\u2011monetary
\n
items carried at fair value that are denominated in foreign currencies are translated at the rates prevailing at the date when the fair
\n
value was determined. Non\u2011monetary items that are measured in terms of historical cost in a foreign currency are not retranslated.
\n
Exchange differences are recognised in the income statement in the period in which they arise.
\n
For the purpose of presenting consolidated financial statements, the assets and liabilities of the Group\u2019s foreign operations are
\n
translated at exchange rates prevailing on the consolidated and Company statement of financial position date. Income and expense
\n
items are translated at the average exchange rates for the period, unless exchange rates fluctuate significantly during that period, in
\n
which case the exchange rates at the dates of transactions are used. Exchange differences arising, if any, are recognised in other
\n
comprehensive income and accumulated in a separate component of equity.
\n
Goodwill and fair value adjustments arising on the acquisition of a foreign entity are treated as assets and liabilities of the foreign
\n
entity and translated at the closing rate. The Group has elected to treat goodwill and fair value adjustments arising on acquisitions
\n
before the date of transition to IFRS as Sterling-denominated assets and liabilities. Exchange differences arising are recognised in
\nother comprehensive income.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00606": { "value": "Functional and presentational currency
The individual financial statements of each Group company are presented in the currency of the primary economic environment
\n
in which it operates (its functional currency). For the purpose of the consolidated financial statements, the results and financial
\n
position of each Group company are expressed in Sterling, which is the functional currency of the Company, and the presentation
\n
currency for the consolidated financial statements, rounded to the nearest \u00a30.1m, unless stated otherwise.
\n
In preparing the financial statements of the individual companies, transactions in currencies other than the entity\u2019s functional
\n
currency (foreign currencies) are recognised at the rates of exchange prevailing on the dates of the transactions. At each year end,
\n
monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing at that date. Non\u2011monetary
\n
items carried at fair value that are denominated in foreign currencies are translated at the rates prevailing at the date when the fair
\n
value was determined. Non\u2011monetary items that are measured in terms of historical cost in a foreign currency are not retranslated.
\n
Exchange differences are recognised in the income statement in the period in which they arise.
\n
For the purpose of presenting consolidated financial statements, the assets and liabilities of the Group\u2019s foreign operations are
\n
translated at exchange rates prevailing on the consolidated and Company statement of financial position date. Income and expense
\n
items are translated at the average exchange rates for the period, unless exchange rates fluctuate significantly during that period, in
\n
which case the exchange rates at the dates of transactions are used. Exchange differences arising, if any, are recognised in other
\n
comprehensive income and accumulated in a separate component of equity.
\n
Goodwill and fair value adjustments arising on the acquisition of a foreign entity are treated as assets and liabilities of the foreign
\n
entity and translated at the closing rate. The Group has elected to treat goodwill and fair value adjustments arising on acquisitions
\n
before the date of transition to IFRS as Sterling-denominated assets and liabilities. Exchange differences arising are recognised in
other comprehensive income", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00607": { "value": "Research and development Costs in relation to research and development are expensed to the income statement as incurred. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00608": { "value": "Retirement benefit costs
The Group makes contributions to stakeholder and employee personal pension defined contribution schemes in respect of certain
\n
employees. The Group has no further payment obligations once the contributions have been paid. The contributions are recognised
\n
as an employee benefit expense in the period to which they relate. Prepaid contributions are recognised as an asset to the extent
\n
that a cash refund or a reduction in the future payment is available.
\n
Employment benefits
\n
Provision is made in the financial statements for all employee benefits. Liabilities for wages and salaries, including annual leave and
\nlong\u2011service leave recognised in Australia, are recognised in accruals. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00609": { "value": "Financing costs
Financing costs comprise interest payable on borrowings, debt finance costs, finance costs on the lease liability, and gains and
\n
losses on derivative financial instruments that are recognised in the income statement. Interest expense is recognised in the income
\nstatement as it accrues, using the effective interest method. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00610": { "value": "Share premium The share premium reserve comprises the premium received over the nominal value of shares issued. ", "dimensions": { "concept": "cvsg:DescriptionOfAccountingPolicyForSharePremiumTextBlock", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00611": { "value": "Treasury reserve
The treasury reserve comprises shares held by an Employee Benefit Trust (EBT) for the purposes of satisfying the exercise
\n
of certain share options vesting under the Group\u2019s Executive Share Plan (ESP), formerly known as the Long-Term Incentive Plan
\n(LTIP), and SAYE schemes.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00612": { "value": "Capital redemption reserve
Upon cancellation of redeemable Preference shares on redemption, a capital redemption reserve was created representing
\nthe nominal value of the shares cancelled. This is a non\u2011distributable reserve.", "dimensions": { "concept": "cvsg:DescriptionOfAccountingPolicyForCapitalRedemptionReserveTextBlock", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00613": { "value": "Merger reserve
The merger reserve resulted from the acquisition of CVS (UK) Limited and represents the difference between the value of the
\nshares acquired (nominal value plus related share premium) and the nominal value of the shares issued.", "dimensions": { "concept": "cvsg:DescriptionOfAccountingPolicyForMergerReserveTextBlock", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00614": { "value": "Profit/(loss) for the financial year
As permitted by Section 408 of the Companies Act 2006 the Company has elected not to present its own income statement
\n
or statement of comprehensive income for the year. The profit/(loss) attributable to the Company is disclosed in the footnote to the
\nconsolidated and Company statement of financial position. ", "dimensions": { "concept": "cvsg:DescriptionOfAccountingPolicyForProfitLossForTheFinancialYearTextBlock", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00615": { "value": "Financial guarantees
Liabilities relating to bank guarantees issued by the Company on behalf of its group undertakings are initially recognised at fair
\n
value and subsequently measured at the higher of the expected credit loss allowance and the amount initially recorded less,
when appropriate, accumulated amortisation.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00271": { "value": "Financial guarantees
Liabilities relating to bank guarantees issued by the Company on behalf of its group undertakings are initially recognised at fair
\n
value and subsequently measured at the higher of the expected credit loss allowance and the amount initially recorded less,
when appropriate, accumulated amortisation.", "dimensions": { "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00292": { "value": "3. Financial risk management
Financial risk factors
\n
The Group\u2019s activities expose it to a variety of financial risks: market risk (being foreign currency risk, interest rate risk and other
\n
price risks), credit risk and liquidity risk. The Group\u2019s overall risk management programme focuses on the unpredictability of financial
\n
markets and seeks to minimise potential adverse effects on the Group\u2019s financial performance. The Group uses derivative instruments
\n
to manage its exposure to interest rate movements. It is not the Group\u2019s policy to actively trade in derivatives.
\n
The Board monitors financial risk management. The policies set by the Board of Directors are implemented by the Group\u2019s
\n
finance department.
\n
a) Market risk
\n
i) Foreign exchange currency rate risk
\n
The Group has a policy to minimise foreign exchange currency rate risk through the regular monitoring of foreign currency flows.
\n
The Group is largely able to manage the exchange rate risk arising from operations through the natural matching of payments and
\n
receipts denominated in the same currencies. Currency exposures are reviewed regularly and all significant foreign exchange
\n
transactions are approved by Group management.
\n
For subsidiaries incorporated in Australia, a natural hedge is applied where both revenue and expenditure are denominated in
\n
Australian Dollars. Aside from this, the Group does not hedge any foreign currency transactions but continues to keep this approach
\n
under review.
\n
The following tables illustrate the effect of changes in foreign exchange rates relative to the GBP on the profit before tax and net
\n
assets. The amounts are calculated retrospectively by applying the current\u2011year exchange rates to the prior\u2011year results so that the
\n
current\u2011year exchange rates are applied consistently across both periods. Changing the comparative result illustrates the effect of
\n
changes in foreign exchange rates relative to the current\u2011year result.
\n
Applying the current\u2011year exchange rates to the results of the prior year has the following effect on profit before tax and net assets:
Revised
2025
2025
Impact
Impact
AUD
\u00a3m
\u00a3m
\u00a3m
%
Loss before tax
8.2
9.0
0.8
9.0%
Net assets
71.8
78.3
6.5
9.0%
\n
If the Australian Dollar strengthened or weakened by 10% against the Pound Sterling, the Group\u2019s functional currency, the effect on
\n
the income statement and items that are recognised directly in equity would be +/-\u00a30.3m. The analysis covers only financial assets
\n
and liabilities held at the balance sheet date and assumes that all other variables, in particular interest rates, remain constant. The
\n
impact is prior to the effect of tax.
\n
ii) Cash flow and fair value interest rate risk
\n
The Group has interest-bearing assets and liabilities. The Group\u2019s income and operating cash inflows are substantially independent
\n
of changes in market interest rates. The Group\u2019s interest rate risk arises from long-term borrowings. Borrowings issued at variable
\n
rates expose the Group to cash flow interest rate risk.
\n
At the year end, the Group had interest hedging arrangements in place covering \u00a3100.0m (2025: \u00a3100.0m) which expire in February
\n
2028 at an average fixed rate of 3.8310%. This allows the Group to minimise its exposure to significant interest rate increases whilst
\n
enabling the Group to take advantage of interest rate reductions. The strategy for undertaking the hedge is to match a portion of the
\n
loan liability with a derivative that allows interest to float within an agreed range and thereby limits the cash flow exposure relating
\n
to interest. The remaining drawn debt of \u00a3118.0m (2025: \u00a347.5m) is unhedged.
\n
Excluding the impact of the interest rate swap arrangement, bank borrowings from 22 May 2026 bear interest at 1.25% to 2.50%
\n
(previously 1.45% to 2.70%) above SONIA. The applicable interest rate is dependent upon the bank test net debt to bank test
\n
EBITDA ratio. During the year the bank borrowings carried a rate averaging 1.6% above SONIA.
At 30 June 2026, the Group has considered the impact of movements in interest rates over the past year and has concluded that
\n
a 1% movement is a reasonable benchmark. At 30 June 2026, if interest rates on Sterling\u2011denominated borrowings had been 1%
\n
higher or lower, with all other variables held constant, post\u2011tax profit and the movement in net assets for the year would have been
\n
approximately \u00a30.8m (2025: \u00a30.7m) lower or higher, mainly as a result of the movement in interest rates on the floating rate
\n
borrowings, net of the hedging derivative instrument in place.
\n
b) Credit risk
\n
Trade receivables are recognised initially at fair value and subsequently measured at amortised cost, less provision for impairment.
\n
A provision for impairment of trade receivables is recognised on trade receivables if there are considered to be expected credit
\n
losses. The amount of expected credit losses is calculated using the simplified approach as allowable under IFRS 9 and is updated
\n
at each reporting date to reflect changes in credit risk since initial recognition of the financial asset.
\n
Losses arising from impairment are recognised in the statement of comprehensive income in administrative expenses.
\n
The credit risk on liquid funds and derivative financial instruments is limited because the counterparties are banks with high credit
\n
ratings assigned by international credit rating agencies.
\n
Concentrations of credit risk with respect to trade receivables are limited due to the Group\u2019s diverse customer base. Sales made
\n
other than on a cash basis are limited to a small part of the Group\u2019s overall business, and within these business areas the Group
\n
has appropriate credit checking facilities and procedures in place. Customer accounts are also monitored on an ongoing basis
\n
and appropriate action is taken where necessary to minimise any credit risk. The Directors therefore believe there is no further
\n
credit risk provision required in excess of the normal provision for impaired receivables.
\n
The maximum exposure to credit risk at 30 June 2026 is the fair value of each class of receivable as disclosed in note 20 to the
\n
financial statements, alongside cash and cash equivalents disclosed in note 21.
\n
c) Liquidity risk
\n
Prudent liquidity risk management implies maintaining sufficient cash and marketable securities and the availability of funding
\n
through an adequate amount of committed credit facilities. The Group actively maintains cash balances and a mix of long\u2011term and
\n
short\u2011term finance facilities that are designed to ensure the Group has sufficient available funds for operations and acquisitions.
\n
Management monitors rolling forecasts of the Group\u2019s liquidity reserve on the basis of expected cash flow.
\n
The table below summarises the remaining contractual maturity for the Group\u2019s financial liabilities. The amounts shown are the
\n
contractual undiscounted cash flows, which include estimated interest, analysed by contractual maturity. When the amount payable
\n
or receivable is not fixed, the amount disclosed has been determined by reference to the projected interest rates as illustrated by
\n
the yield curves existing at the reporting date.
In more than
In more than
In more than
one year but
two years but
three years but
In less than
not more than
not more than
not more than
In more than
one year
two years
three years
five years
five years
Total
30 June 2026
Note
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
Non-derivative financial liabilities
Borrowings
12.5
12.4
12.5
229.5
\u2014
266.9
Trade and other payables
1
22
68.1
\u2014
\u2014
\u2014
\u2014
68.1
Lease liabilities
14
21.4
19.8
17.6
27.5
42.4
128.7
102.0
32.2
30.1
257.0
42.4
463.7
In more than
In more than
In more than
one year but
two years but
three years but
In less than
not more than
not more than
not more than
In more than
one year
two years
three years
five years
five years
Total
30 June 2025
Note
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
Non-derivative financial liabilities
Borrowings
7.9
7.9
152.8
\u2014
\u2014
168.6
Trade and other payables
1
22
66.2
\u2014
\u2014
\u2014
\u2014
66.2
Lease liabilities
14
19.9
19.0
17.6
28.6
41.6
126.7
94.0
26.9
170.4
28.6
41.6
361.5
\n
1.
Trade and other payables exclude deferred income, social security and other taxes and employee benefit expense.
Capital risk management
\n
The Group\u2019s policy is to maintain a strong capital base, defined as bank facilities plus total shareholders\u2019 equity, so as to maintain
\n
investor, creditor and market confidence and to sustain future development of the business. Within this overall policy, the Group
\n
seeks to maintain an optimum capital structure with a mixture of debt and retained earnings.
\n
The bank facilities include financial covenants and a number of general undertakings. There have been no breaches of the terms
\n
of the respective loan agreements, breaches of covenants or defaults during the current or comparative years.
\n
Funding needs are reviewed periodically and also each time a significant acquisition is made. A number of factors are considered
\n
which include the bank test net debt/bank test EBITDA ratio, future funding needs (usually potential acquisitions) and Group
\n
banking arrangements.
2026
2025
\u00a3m
\u00a3m
Bank test net debt
199.6
131.4
Bank test EBITDA
122.1
111.4
Ratio
1.63
1.18
\n
The ratio above is calculated for the bank covenants as bank test net debt divided by bank test EBITDA.
\n
Bank test net debt/net bank borrowings
\n
Is defined as: drawn bank debt less cash and cash equivalents.
\n
Bank test EBITDA
\n
Is defined as: adjusted EBITDA annualised for the effect of acquisitions, adding back share option costs, and on an accounting basis
\n
prior to the adoption of IFRS 16 and excluding the share attributable to non-controlling interests. Refer to the Alternative
\n
performance measures glossary from page 176 for the calculation of adjusted EBITDA.
\n
There were no changes to the Group\u2019s approach to capital management during the year.
\n
The primary sources of funding for the Group are internally generated cash and syndicated borrowings. The Group\u2019s \u00a35.0m
\n
overdraft facility was undrawn at 30 June 2026 (2025: undrawn) and \u00a3132.0m of the revolving credit facility was undrawn at
\n
30 June 2026 (2025: \u00a3202.5m revolving credit facility undrawn).
\n
Fair value measurement
\n
The Group\u2019s financial assets and liabilities measured at fair value as at 30 June 2026 are categorised below according to the levels
\n
of the fair value hierarchy:
\n
\u2022
quoted prices (unadjusted) in active markets for identical assets or liabilities (level 1
);
\n
\u2022 inputs other than quoted prices included within level 1 that are observable for the asset or liability, either directly (that is, as
\n
prices) or indirectly (that is, derived from prices) (level 2
); and
\n
\u2022
inputs for the asset or liability that are not based on observable market data (that is, unobservable inputs) (level 3
).", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00313": { "value": "a) Market risk
i) Foreign exchange currency rate risk
\n
The Group has a policy to minimise foreign exchange currency rate risk through the regular monitoring of foreign currency flows.
\n
The Group is largely able to manage the exchange rate risk arising from operations through the natural matching of payments and
\n
receipts denominated in the same currencies. Currency exposures are reviewed regularly and all significant foreign exchange
\n
transactions are approved by Group management.
\n
For subsidiaries incorporated in Australia, a natural hedge is applied where both revenue and expenditure are denominated in
\n
Australian Dollars. Aside from this, the Group does not hedge any foreign currency transactions but continues to keep this approach
\n
under review.
\n
The following tables illustrate the effect of changes in foreign exchange rates relative to the GBP on the profit before tax and net
\n
assets. The amounts are calculated retrospectively by applying the current\u2011year exchange rates to the prior\u2011year results so that the
\n
current\u2011year exchange rates are applied consistently across both periods. Changing the comparative result illustrates the effect of
\n
changes in foreign exchange rates relative to the current\u2011year result.
\n
Applying the current\u2011year exchange rates to the results of the prior year has the following effect on profit before tax and net assets:
Revised
2025
2025
Impact
Impact
AUD
\u00a3m
\u00a3m
\u00a3m
%
Loss before tax
8.2
9.0
0.8
9.0%
Net assets
71.8
78.3
6.5
9.0%
\n
If the Australian Dollar strengthened or weakened by 10% against the Pound Sterling, the Group\u2019s functional currency, the effect on
\n
the income statement and items that are recognised directly in equity would be +/-\u00a30.3m. The analysis covers only financial assets
\n
and liabilities held at the balance sheet date and assumes that all other variables, in particular interest rates, remain constant. The
\n
impact is prior to the effect of tax.
\n
ii) Cash flow and fair value interest rate risk
\n
The Group has interest-bearing assets and liabilities. The Group\u2019s income and operating cash inflows are substantially independent
\n
of changes in market interest rates. The Group\u2019s interest rate risk arises from long-term borrowings. Borrowings issued at variable
\n
rates expose the Group to cash flow interest rate risk.
\n
At the year end, the Group had interest hedging arrangements in place covering \u00a3100.0m (2025: \u00a3100.0m) which expire in February
\n
2028 at an average fixed rate of 3.8310%. This allows the Group to minimise its exposure to significant interest rate increases whilst
\n
enabling the Group to take advantage of interest rate reductions. The strategy for undertaking the hedge is to match a portion of the
\n
loan liability with a derivative that allows interest to float within an agreed range and thereby limits the cash flow exposure relating
\n
to interest. The remaining drawn debt of \u00a3118.0m (2025: \u00a347.5m) is unhedged.
\n
Excluding the impact of the interest rate swap arrangement, bank borrowings from 22 May 2026 bear interest at 1.25% to 2.50%
\n
(previously 1.45% to 2.70%) above SONIA. The applicable interest rate is dependent upon the bank test net debt to bank test
\n
EBITDA ratio. During the year the bank borrowings carried a rate averaging 1.6% above SONIA.
\n\n\n\n
At 30 June 2026, the Group has considered the impact of movements in interest rates over the past year and has concluded that
\n
a 1% movement is a reasonable benchmark. At 30 June 2026, if interest rates on Sterling\u2011denominated borrowings had been 1%
\n
higher or lower, with all other variables held constant, post\u2011tax profit and the movement in net assets for the year would have been
\n
approximately \u00a30.8m (2025: \u00a30.7m) lower or higher, mainly as a result of the movement in interest rates on the floating rate
\nborrowings, net of the hedging derivative instrument in place. ", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00314": { "value": "The following tables illustrate the effect of changes in foreign exchange rates relative to the GBP on the profit before tax and net
assets. The amounts are calculated retrospectively by applying the current\u2011year exchange rates to the prior\u2011year results so that the
\n
current\u2011year exchange rates are applied consistently across both periods. Changing the comparative result illustrates the effect of
\nchanges in foreign exchange rates relative to the current\u2011year result.", "dimensions": { "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00315": { "value": "b) Credit risk
Trade receivables are recognised initially at fair value and subsequently measured at amortised cost, less provision for impairment.
\n
A provision for impairment of trade receivables is recognised on trade receivables if there are considered to be expected credit
\n
losses. The amount of expected credit losses is calculated using the simplified approach as allowable under IFRS 9 and is updated
\n
at each reporting date to reflect changes in credit risk since initial recognition of the financial asset.
\n
Losses arising from impairment are recognised in the statement of comprehensive income in administrative expenses.
\n
The credit risk on liquid funds and derivative financial instruments is limited because the counterparties are banks with high credit
\n
ratings assigned by international credit rating agencies.
\n
Concentrations of credit risk with respect to trade receivables are limited due to the Group\u2019s diverse customer base. Sales made
\n
other than on a cash basis are limited to a small part of the Group\u2019s overall business, and within these business areas the Group
\n
has appropriate credit checking facilities and procedures in place. Customer accounts are also monitored on an ongoing basis
\n
and appropriate action is taken where necessary to minimise any credit risk. The Directors therefore believe there is no further
\n
credit risk provision required in excess of the normal provision for impaired receivables.
\n
The maximum exposure to credit risk at 30 June 2026 is the fair value of each class of receivable as disclosed in note 20 to the
\nfinancial statements, alongside cash and cash equivalents disclosed in note 21. ", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00336": { "value": "c) Liquidity risk
Prudent liquidity risk management implies maintaining sufficient cash and marketable securities and the availability of funding
\n
through an adequate amount of committed credit facilities. The Group actively maintains cash balances and a mix of long\u2011term and
\n
short\u2011term finance facilities that are designed to ensure the Group has sufficient available funds for operations and acquisitions.
\n
Management monitors rolling forecasts of the Group\u2019s liquidity reserve on the basis of expected cash flow.
\n
The table below summarises the remaining contractual maturity for the Group\u2019s financial liabilities. The amounts shown are the
\n
contractual undiscounted cash flows, which include estimated interest, analysed by contractual maturity. When the amount payable
\n
or receivable is not fixed, the amount disclosed has been determined by reference to the projected interest rates as illustrated by
\n
the yield curves existing at the reporting date.
In more than
In more than
In more than
one year but
two years but
three years but
In less than
not more than
not more than
not more than
In more than
one year
two years
three years
five years
five years
Total
30 June 2026
Note
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
Non-derivative financial liabilities
Borrowings
12.5
12.4
12.5
229.5
\u2014
266.9
Trade and other payables
1
22
68.1
\u2014
\u2014
\u2014
\u2014
68.1
Lease liabilities
14
21.4
19.8
17.6
27.5
42.4
128.7
102.0
32.2
30.1
257.0
42.4
463.7
In more than
In more than
In more than
one year but
two years but
three years but
In less than
not more than
not more than
not more than
In more than
one year
two years
three years
five years
five years
Total
30 June 2025
Note
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
Non-derivative financial liabilities
Borrowings
7.9
7.9
152.8
\u2014
\u2014
168.6
Trade and other payables
1
22
66.2
\u2014
\u2014
\u2014
\u2014
66.2
Lease liabilities
14
19.9
19.0
17.6
28.6
41.6
126.7
94.0
26.9
170.4
28.6
41.6
361.5
\n
1.
Trade and other payables exclude deferred income, social security and other taxes and employee benefit expense. ", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00337": { "value": "Fair value measurement
The Group\u2019s financial assets and liabilities measured at fair value as at 30 June 2026 are categorised below according to the levels
\n
of the fair value hierarchy:
\n
\u2022
quoted prices (unadjusted) in active markets for identical assets or liabilities (level 1
);
\n
\u2022 inputs other than quoted prices included within level 1 that are observable for the asset or liability, either directly (that is, as
\n
prices) or indirectly (that is, derived from prices) (level 2
); and
\n
\u2022
inputs for the asset or liability that are not based on observable market data (that is, unobservable inputs) (level 3
).", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00378": { "value": "4. Segment reporting
Segment information is presented in respect of the Group\u2019s business and geographical segments. The primary format, operating
\n
segments, is based on the Group\u2019s management and internal reporting structure and monitored by the Group\u2019s Chief Operating
\n
Decision Maker (CODM).
\n
Segment results, assets and liabilities include items directly attributable to a segment as well as those that can be allocated on a
\n
reasonable basis. Trade between operating segments is eliminated through the Central administration segment. Unallocated items
\n
comprise mainly interest\u2011bearing borrowings and associated costs, tax related assets and liabilities, acquisition costs which are
\n
included within costs relating to business combinations, and Head Office salary and premises costs.
\n
Revenue comprises \u00a3504.1m of fees and \u00a3208.7m of goods (2025: \u00a3473.1m and \u00a3200.1m respectively).
Operating segments
\n
The Group is split into three operating segments (Veterinary Practices, Laboratories and Online Retail Business) and a centralised
\n
support function (Central administration) for business segment analysis. In identifying these operating segments, management
\n
generally follows the Group\u2019s service lines representing its main products and services.
\n
Each of these operating segments is managed separately as each segment requires different specialisms, marketing approaches
\n
and resources. Intra-Group sales eliminations are included within the Central administration segment. Central administration
\n
includes costs relating to the employees and property and other overhead costs associated with the centralised support function
\n
together with finance costs arising on the Group\u2019s borrowings.
Veterinary
Online Retail
Central
Discontinued
Practices
Laboratories
Business
administration
Group
operations
1
Year ended 30 June 2026
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
Revenue
648.2
35.0
51.0
(21.4)
712.8
\u2014
Adjusted EBITDA
138.7
11.3
1.4
(9.9)
141.5
\u2014
Profit/(loss) before tax
54.3
7.9
(0.3)
(29.9)
32.0
\u2014
Total assets
686.9
24.3
25.2
31.4
767.8
\u2014
Total liabilities
(191.8)
(3.2)
(21.7)
(255.5)
(472.2)
\u2014
Reconciliation of adjusted EBITDA
Profit/(loss) before tax
54.3
7.9
(0.3)
(29.9)
32.0
\u2014
Finance expense/(income)
5.1
(0.1)
\u2014
10.6
15.6
\u2014
Gain on bargain purchase
(0.5)
\u2014
\u2014
\u2014
(0.5)
\u2014
Amortisation of intangible assets
24.5
\u2014
1.5
\u2014
26.0
\u2014
Impairment of intangible assets
\u2014
2.0
\u2014
\u2014
2.0
\u2014
Depreciation of property, plant and equipment
19.2
1.4
\u2014
0.4
21.0
\u2014
Depreciation of right\u2011of\u2011use assets
17.1
0.1
\u2014
0.5
17.7
\u2014
Loss/(profit) on disposal of property, plant
and equipment and disposal and impairment of
right\u2011of\u2011use assets
2.4
\u2014
\u2014
(0.1)
2.3
\u2014
Costs relating to business combinations
10.6
\u2014
\u2014
4.2
14.8
\u2014
Exceptional items
6.0
\u2014
0.2
4.4
10.6
\u2014
Adjusted EBITDA
138.7
11.3
1.4
(9.9)
141.5
\u2014
Veterinary
Online Retail
Central
Discontinued
Practices
Laboratories
Business
administration
Group
operations
1
Year ended 30 June 2025
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
Revenue
616.1
31.4
45.9
(20.2)
673.2
7.9
Adjusted EBITDA
133.0
9.0
1.3
(8.7)
134.6
3.5
Profit/(loss) before tax
56.7
7.6
0.7
(32.4)
32.6
0.2
Total assets
572.7
58.3
20.2
45.0
696.2
\u2014
Total liabilities
(194.2)
(2.7)
(15.2)
(182.4)
(394.5)
\u2014
Reconciliation of adjusted EBITDA
Profit/(loss) before tax
56.7
7.6
0.7
(32.4)
32.6
0.2
Finance expense/(income)
4.7
\u2014
(0.1)
12.6
17.2
\u2014
Amortisation of intangible assets
24.6
0.1
0.7
\u2014
25.4
0.6
Impairment of intangible assets
\u2014
\u2014
\u2014
\u2014
\u2014
\u2014
Depreciation of property, plant and equipment
17.9
1.2
\u2014
0.5
19.6
0.8
Depreciation of right\u2011of\u2011use assets
17.4
0.1
\u2014
0.6
18.1
\u2014
(Profit)/loss on disposal of property, plant and
equipment and right\u2011of\u2011use assets
(0.2)
\u2014
\u2014
1.0
0.8
0.3
Costs relating to business combinations
10.6
\u2014
\u2014
4.3
14.9
1.6
Exceptional items
1.3
\u2014
\u2014
4.7
6.0
\u2014
Adjusted EBITDA
133.0
9.0
1.3
(8.7)
134.6
3.5
\n
1. Discontinued operations for 2025 relate to Crematoria operations; see note 32 for further details.
Geographical segments
\n
The business operates predominantly in the UK. As at 30 June 2026, it has 57 veterinary practice sites in Australia (2025: 43).
\n
It performs a small amount of laboratory work and teleradiology work for Europe-based clients and a small amount of teleradiology
\n
work for clients based in the rest of the world. In accordance with IFRS 8, \u2018Operating Segments\u2019, no segment results are presented
\n
for operations in Australia as it meets the aggregation criteria, or trade with clients in Europe or the rest of the world which is not
\n
considered material for separate disclosure. Neither Australian nor trade with clients in Europe and the rest of the world are
\n
reported separately for management reporting purposes.
\n
Revenue and non\u2011current assets (excluding financial instruments) split between the United Kingdom and Australia are shown below:
\n
Revenue
Non\u2011current assets
\n
2026
2026
\n
UK
\u00a3633.7m
UK
\u00a3429.3m
\n
Australia
\u00a379.1m
Australia
\u00a3190.0m
\n
2025
2025
\n
UK
\u00a3621.1m
UK
\u00a3436.8m
\n
Australia
\u00a352.1m
Australia
\u00a3123.2m", "dimensions": { "concept": "ifrs-full:DisclosureOfOperatingSegmentsExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00379": { "value": "Operating segments
The Group is split into three operating segments (Veterinary Practices, Laboratories and Online Retail Business) and a centralised
\n
support function (Central administration) for business segment analysis. In identifying these operating segments, management
\n
generally follows the Group\u2019s service lines representing its main products and services.
\n
Each of these operating segments is managed separately as each segment requires different specialisms, marketing approaches
\n
and resources. Intra-Group sales eliminations are included within the Central administration segment. Central administration
\n
includes costs relating to the employees and property and other overhead costs associated with the centralised support function
\n
together with finance costs arising on the Group\u2019s borrowings.
Veterinary
Online Retail
Central
Discontinued
Practices
Laboratories
Business
administration
Group
operations
1
Year ended 30 June 2026
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
Revenue
648.2
35.0
51.0
(21.4)
712.8
\u2014
Adjusted EBITDA
138.7
11.3
1.4
(9.9)
141.5
\u2014
Profit/(loss) before tax
54.3
7.9
(0.3)
(29.9)
32.0
\u2014
Total assets
686.9
24.3
25.2
31.4
767.8
\u2014
Total liabilities
(191.8)
(3.2)
(21.7)
(255.5)
(472.2)
\u2014
Reconciliation of adjusted EBITDA
Profit/(loss) before tax
54.3
7.9
(0.3)
(29.9)
32.0
\u2014
Finance expense/(income)
5.1
(0.1)
\u2014
10.6
15.6
\u2014
Gain on bargain purchase
(0.5)
\u2014
\u2014
\u2014
(0.5)
\u2014
Amortisation of intangible assets
24.5
\u2014
1.5
\u2014
26.0
\u2014
Impairment of intangible assets
\u2014
2.0
\u2014
\u2014
2.0
\u2014
Depreciation of property, plant and equipment
19.2
1.4
\u2014
0.4
21.0
\u2014
Depreciation of right\u2011of\u2011use assets
17.1
0.1
\u2014
0.5
17.7
\u2014
Loss/(profit) on disposal of property, plant
and equipment and disposal and impairment of
right\u2011of\u2011use assets
2.4
\u2014
\u2014
(0.1)
2.3
\u2014
Costs relating to business combinations
10.6
\u2014
\u2014
4.2
14.8
\u2014
Exceptional items
6.0
\u2014
0.2
4.4
10.6
\u2014
Adjusted EBITDA
138.7
11.3
1.4
(9.9)
141.5
\u2014
Veterinary
Online Retail
Central
Discontinued
Practices
Laboratories
Business
administration
Group
operations
1
Year ended 30 June 2025
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
Revenue
616.1
31.4
45.9
(20.2)
673.2
7.9
Adjusted EBITDA
133.0
9.0
1.3
(8.7)
134.6
3.5
Profit/(loss) before tax
56.7
7.6
0.7
(32.4)
32.6
0.2
Total assets
572.7
58.3
20.2
45.0
696.2
\u2014
Total liabilities
(194.2)
(2.7)
(15.2)
(182.4)
(394.5)
\u2014
Reconciliation of adjusted EBITDA
Profit/(loss) before tax
56.7
7.6
0.7
(32.4)
32.6
0.2
Finance expense/(income)
4.7
\u2014
(0.1)
12.6
17.2
\u2014
Amortisation of intangible assets
24.6
0.1
0.7
\u2014
25.4
0.6
Impairment of intangible assets
\u2014
\u2014
\u2014
\u2014
\u2014
\u2014
Depreciation of property, plant and equipment
17.9
1.2
\u2014
0.5
19.6
0.8
Depreciation of right\u2011of\u2011use assets
17.4
0.1
\u2014
0.6
18.1
\u2014
(Profit)/loss on disposal of property, plant and
equipment and right\u2011of\u2011use assets
(0.2)
\u2014
\u2014
1.0
0.8
0.3
Costs relating to business combinations
10.6
\u2014
\u2014
4.3
14.9
1.6
Exceptional items
1.3
\u2014
\u2014
4.7
6.0
\u2014
Adjusted EBITDA
133.0
9.0
1.3
(8.7)
134.6
3.5
\n1. Discontinued operations for 2025 relate to Crematoria operations; see note 32 for further details. ", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00380": { "value": "Geographical segments
The business operates predominantly in the UK. As at 30 June 2026, it has 57 veterinary practice sites in Australia (2025: 43).
\n
It performs a small amount of laboratory work and teleradiology work for Europe-based clients and a small amount of teleradiology
\n
work for clients based in the rest of the world. In accordance with IFRS 8, \u2018Operating Segments\u2019, no segment results are presented
\n
for operations in Australia as it meets the aggregation criteria, or trade with clients in Europe or the rest of the world which is not
\n
considered material for separate disclosure. Neither Australian nor trade with clients in Europe and the rest of the world are
\n
reported separately for management reporting purposes.
\n
Revenue and non\u2011current assets (excluding financial instruments) split between the United Kingdom and Australia are shown below:
\n
Revenue
Non\u2011current assets
\n
2026
2026
\n
UK
\u00a3633.7m
UK
\u00a3429.3m
\n
Australia
\u00a379.1m
Australia
\u00a3190.0m
\n
2025
2025
\n
UK
\u00a3621.1m
UK
\u00a3436.8m
\n
Australia
\u00a352.1m
Australia
\u00a3123.2m", "dimensions": { "concept": "ifrs-full:DisclosureOfGeographicalAreasExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00381": { "value": "5. Finance expense
2026
2025
\u00a3m
\u00a3m
Interest received from bank accounts
(1.2)
\u2014
Interest expense on bank loans and overdraft
10.6
11.2
Interest expense on lease liabilities
5.3
5.1
Amortisation of debt arrangement fees
0.9
0.9
Finance expense
15.6
17.2
\nAll the interest received in the periods are related to financial assets measured at amortised cost.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00442": { "value": "6. Expenses/(income) by nature
2026
2025
Note
\u00a3m
\u00a3m
Amortisation of intangible assets
12
26.0
26.0
Impairment of intangible assets
12
2.0
\u2014
Gain on bargain purchase
(0.5)
\u2014
Depreciation of property, plant and equipment
13
21.0
20.4
Depreciation of right\u2011of\u2011use assets
14
17.7
18.1
Loss on disposal of property, plant and equipment and disposal and impairment of
right\u2011of\u2011use assets
4
2.3
1.1
Depreciation, amortisation and profit on disposal attributable to discontinued operations
4
\u2014
(1.7)
Employee benefit expenses
7
348.2
325.9
Cost of inventories recognised as an expense (included in cost of sales)
143.6
138.5
Repairs and maintenance expenditure on property, plant and equipment
8.3
8.1
Movement in provision for expected credit losses
20
1.8
1.4
Exceptional items (see below)
10.6
6.0
RDEC income
1
(15.7)
(15.1)
Other expenses
99.9
94.7
Total cost of sales and administrative expenses
665.2
623.4
\n
1.
In the course of their ordinary work, our colleagues perform work which advances the overall knowledge in the veterinary field and seeks to resolve
\n
scientific and technological uncertainties. In the current year, claims were submitted in respect of the 2025 financial year under the Research and
\n
Development Expenditure Credits (RDEC) scheme to HMRC. The amount of qualifying expenditure in relation to 2026 is yet to be determined, in part
\n
due to the uncertainty around all claims made to date, which is explained more fully in note 2. However, an estimate for 2026 has been recognised
\n
of \u00a313.2m with a provision against this of \u00a31.0m, resulting in a net \u00a312.2m being recognised. The amount of research and development expenditure
\n
within cost of sales and administrative expenses is therefore not separately disclosed. RDEC income of \u00a315.7m is made up of gross RDEC of \u00a316.9m
\n
less directly associated costs of \u00a31.2m (2025: \u00a315.1m made up of gross RDEC of \u00a316.7m less directly associated costs of \u00a31.6m). Further details of
\n
this, disaggregated by claim year, are shown in note 2, on page 133.
\n
Exceptional items
\n
An exceptional item contains certain costs or incomes that derive from events or transactions that fall outside the normal activities
\n
of the Group and/or are excluded by virtue of their size or nature in order to reflect management\u2019s view of the performance of
\n
the Group. Judgement is applied in determining whether items are classified as exceptional, and the policy is applied consistently
\n
between reporting periods.
\n
2026
2025
\u00a3m
\u00a3m
Competition and Markets Authority investigation
1
1.7
3.9
Competition and Markets Authority remedies
2
5.1
\u2014
Restructuring costs
3
\u2014
1.9
Main Market move
4
3.8
\u2014
Cyber incident legal costs
5
\u2014
0.2
10.6
6.0
\n
1.
Cost incurred in relation to engagement with the Competition and Markets Authority investigation including legal and economist fees.
\n
2.
Cost incurred in relation to Competition and Markets Authority remedies, including rebranding costs.
\n
3.
Cost incurred regarding restructuring costs includes costs in relation to the Deputy CEO who was paid his notice in line with his service agreement
\n
whilst on gardening leave which resulted in additional costs and employment costs in relation to the closure of our Careline operations.
\n
4.
Costs incurred in relation to the Group\u2019s transition from the Alternative Investment Market (AIM) to the Main Market of the London Stock Exchange.
\n
5.
Costs in relation to the cyber incident which occurred in 2024 primarily include legal and specialist advisor costs.
Services provided by the Company\u2019s auditor and associates
\n
During the year the Group obtained the following services from the Company\u2019s auditor at the costs detailed below:
\n
2026
2025
\u00a3000
\u00a3000
Audit services
Fees payable to the Group\u2019s auditor for:
The audit of the parent company and consolidated financial statements
263
263
The audit of the Company\u2019s subsidiaries pursuant to legislation
637
638
900
901
2026
2025
\u00a3000
\u00a3000
Other services
Fees payable to the Group\u2019s auditor for:
Reporting Accountant
610
\u2014
Review of the consolidated interim financial statements
10
\u2014
620
\u2014
", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00443": { "value": "6. Expenses/(income) by nature
2026
2025
Note
\u00a3m
\u00a3m
Amortisation of intangible assets
12
26.0
26.0
Impairment of intangible assets
12
2.0
\u2014
Gain on bargain purchase
(0.5)
\u2014
Depreciation of property, plant and equipment
13
21.0
20.4
Depreciation of right\u2011of\u2011use assets
14
17.7
18.1
Loss on disposal of property, plant and equipment and disposal and impairment of
right\u2011of\u2011use assets
4
2.3
1.1
Depreciation, amortisation and profit on disposal attributable to discontinued operations
4
\u2014
(1.7)
Employee benefit expenses
7
348.2
325.9
Cost of inventories recognised as an expense (included in cost of sales)
143.6
138.5
Repairs and maintenance expenditure on property, plant and equipment
8.3
8.1
Movement in provision for expected credit losses
20
1.8
1.4
Exceptional items (see below)
10.6
6.0
RDEC income
1
(15.7)
(15.1)
Other expenses
99.9
94.7
Total cost of sales and administrative expenses
665.2
623.4
\n
1.
In the course of their ordinary work, our colleagues perform work which advances the overall knowledge in the veterinary field and seeks to resolve
\n
scientific and technological uncertainties. In the current year, claims were submitted in respect of the 2025 financial year under the Research and
\n
Development Expenditure Credits (RDEC) scheme to HMRC. The amount of qualifying expenditure in relation to 2026 is yet to be determined, in part
\n
due to the uncertainty around all claims made to date, which is explained more fully in note 2. However, an estimate for 2026 has been recognised
\n
of \u00a313.2m with a provision against this of \u00a31.0m, resulting in a net \u00a312.2m being recognised. The amount of research and development expenditure
\n
within cost of sales and administrative expenses is therefore not separately disclosed. RDEC income of \u00a315.7m is made up of gross RDEC of \u00a316.9m
\n
less directly associated costs of \u00a31.2m (2025: \u00a315.1m made up of gross RDEC of \u00a316.7m less directly associated costs of \u00a31.6m). Further details of
\n
this, disaggregated by claim year, are shown in note 2, on page 133.
\n
Exceptional items
\n
An exceptional item contains certain costs or incomes that derive from events or transactions that fall outside the normal activities
\n
of the Group and/or are excluded by virtue of their size or nature in order to reflect management\u2019s view of the performance of
\n
the Group. Judgement is applied in determining whether items are classified as exceptional, and the policy is applied consistently
\n
between reporting periods.
\n
2026
2025
\u00a3m
\u00a3m
Competition and Markets Authority investigation
1
1.7
3.9
Competition and Markets Authority remedies
2
5.1
\u2014
Restructuring costs
3
\u2014
1.9
Main Market move
4
3.8
\u2014
Cyber incident legal costs
5
\u2014
0.2
10.6
6.0
\n
1.
Cost incurred in relation to engagement with the Competition and Markets Authority investigation including legal and economist fees.
\n
2.
Cost incurred in relation to Competition and Markets Authority remedies, including rebranding costs.
\n
3.
Cost incurred regarding restructuring costs includes costs in relation to the Deputy CEO who was paid his notice in line with his service agreement
\n
whilst on gardening leave which resulted in additional costs and employment costs in relation to the closure of our Careline operations.
\n
4.
Costs incurred in relation to the Group\u2019s transition from the Alternative Investment Market (AIM) to the Main Market of the London Stock Exchange.
\n
5.
Costs in relation to the cyber incident which occurred in 2024 primarily include legal and specialist advisor costs.
\n\n\n
Services provided by the Company\u2019s auditor and associates
\n
During the year the Group obtained the following services from the Company\u2019s auditor at the costs detailed below:
\n
2026
2025
\u00a3000
\u00a3000
Audit services
Fees payable to the Group\u2019s auditor for:
The audit of the parent company and consolidated financial statements
263
263
The audit of the Company\u2019s subsidiaries pursuant to legislation
637
638
900
901
2026
2025
\u00a3000
\u00a3000
Other services
Fees payable to the Group\u2019s auditor for:
Reporting Accountant
610
\u2014
Review of the consolidated interim financial statements
10
\u2014
620
\u2014
", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00444": { "value": "Services provided by the Company\u2019s auditor and associates
During the year the Group obtained the following services from the Company\u2019s auditor at the costs detailed below:
\n
2026
2025
\u00a3000
\u00a3000
Audit services
Fees payable to the Group\u2019s auditor for:
The audit of the parent company and consolidated financial statements
263
263
The audit of the Company\u2019s subsidiaries pursuant to legislation
637
638
900
901
2026
2025
\u00a3000
\u00a3000
Other services
Fees payable to the Group\u2019s auditor for:
Reporting Accountant
610
\u2014
Review of the consolidated interim financial statements
10
\u2014
620
\u2014
", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00445": { "value": "Services provided by the Company\u2019s auditor and associates
During the year the Group obtained the following services from the Company\u2019s auditor at the costs detailed below:
\n
2026
2025
\u00a3000
\u00a3000
Audit services
Fees payable to the Group\u2019s auditor for:
The audit of the parent company and consolidated financial statements
263
263
The audit of the Company\u2019s subsidiaries pursuant to legislation
637
638
900
901
2026
2025
\u00a3000
\u00a3000
Other services
Fees payable to the Group\u2019s auditor for:
Reporting Accountant
610
\u2014
Review of the consolidated interim financial statements
10
\u2014
620
\u2014
", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00446": { "value": "7. Employee benefit expense and numbers
Group
\n
2026
2025
Employee benefit expense for the Group
Note
\u00a3m
\u00a3m
Wages and salaries
297.0
284.0
Social security costs
35.8
29.0
Other pension costs
31
13.3
11.7
Share\u2011based payments
11
2.1
1.2
348.2
325.9
\n
The employee benefit expense included within cost of sales is \u00a3244.5m (2025: \u00a3241.9m). The balance is recorded within
\n
administrative expenses. Contingent consideration of \u00a310.5m (2025: \u00a310.6m), accounted for under IAS 19, \u2018Employee Benefits\u2019,
\n
is expensed to the income statement and included within other expenses in note 6 of the financial statements.
\n
The average monthly number of people employed by the Group, for continuing operations, (including Executive and Non\u2011Executive
\n
Directors) during the year, analysed by category, was as follows:
\n
2026
2025
Number
Number
Veterinary surgeons and pathologists
2,532
2,447
Nurses, practice ancillaries and technicians
6,175
6,127
Central support
331
290
9,038
8,864
\n
Company
\n
The average monthly number of people employed by the Company is five (2025: four), being the Non-Executive Directors.
\nThe Executive Directors received remuneration in respect of their services to the Company from a subsidiary company. 31. Pension schemes
The Group contributes to certain employees\u2019 personal pension schemes in accordance with their service contracts. The amounts
\n
are charged to the income statement as they fall due. The amounts charged during the year amounted to \u00a313.3m (2025: \u00a311.7m).
\nThe amount outstanding at the year end included in trade and other payables was \u00a31.8m (2025: \u00a31.6m). ", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00447": { "value": "7. Employee benefit expense and numbers
Group
\n
2026
2025
Employee benefit expense for the Group
Note
\u00a3m
\u00a3m
Wages and salaries
297.0
284.0
Social security costs
35.8
29.0
Other pension costs
31
13.3
11.7
Share\u2011based payments
11
2.1
1.2
348.2
325.9
\n
The employee benefit expense included within cost of sales is \u00a3244.5m (2025: \u00a3241.9m). The balance is recorded within
\n
administrative expenses. Contingent consideration of \u00a310.5m (2025: \u00a310.6m), accounted for under IAS 19, \u2018Employee Benefits\u2019,
\n
is expensed to the income statement and included within other expenses in note 6 of the financial statements.
\n
The average monthly number of people employed by the Group, for continuing operations, (including Executive and Non\u2011Executive
\n
Directors) during the year, analysed by category, was as follows:
\n
2026
2025
Number
Number
Veterinary surgeons and pathologists
2,532
2,447
Nurses, practice ancillaries and technicians
6,175
6,127
Central support
331
290
9,038
8,864
\n
Company
\n
The average monthly number of people employed by the Company is five (2025: four), being the Non-Executive Directors.
\nThe Executive Directors received remuneration in respect of their services to the Company from a subsidiary company. ", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00488": { "value": "8. Directors\u2019 remuneration and key management compensation
Highest\u2011paid Director
Directors\u2019 emoluments
2026
2025
2026
2025
\u00a3m
\u00a3m
\u00a3m
\u00a3m
Salaries and other short\u2011term employee benefits
0.5
0.7
1.6
1.8
Company contributions to money purchase schemes
\u2014
\u2014
\u2014
\u2014
0.5
0.7
1.6
1.8
\n
Retirement benefits are accruing to three Directors (2025: three) under a personal pension plan. The remuneration of the Executive
\n
Directors, amounting to \u00a31.2m (2025: \u00a31.5m), is borne by the subsidiary company CVS (UK
) Limited, without recharge. The remuneration
\n
of the Non-Executive Directors, amounting to \u00a30.4m (2025: \u00a30.3m), is borne by the subsidiary company CVS (UK
) Limited and recharged
\n
to the Company. Directors\u2019 remuneration is disclosed on an individual basis in the Remuneration Committee Report on pages 93 to 109.
\n
Share options
\n
Under the Company\u2019s SAYE schemes the Directors have the following options at the year end:
\n
Earliest exercise date
Number
SAYE scheme
Date of grant
and vesting date
Exercise price
of shares
R Fairman
SAYE16
24 November 2023
01 January 2027
1,146p
550
R Alfonso
SAYE16
24 November 2023
01 January 2027
1,146p
550
P Higgs
SAYE16
24 November 2023
01 January 2027
1,146p
517
R Fairman
SAYE17
26 November 2024
01 January 2028
847p
722
R Alfonso
SAYE17
26 November 2024
01 January 2028
847p
680
P Higgs
SAYE17
26 November 2024
01 January 2028
847p
722
R Fairman
SAYE18
26 November 2025
01 January 2029
1,136p
507
R Alfonso
SAYE18
26 November 2025
01 January 2029
1,136p
538
P Higgs
SAYE18
26 November 2025
01 January 2029
1,136p
538
\n
Under the Company\u2019s Executive Share Plan (ESP), formerly named Long-Term Incentive Plans (LTIPs) the Directors have the
\n
following options at the year end:
\n
Market price on
Earliest exercise date
Number
ESP
Date of grant
date of grant
and vesting date
of shares
R Fairman
ESP17
29 September 2023
1,630p
30 June 2026
34,419
R Alfonso
ESP17
29 September 2023
1,630p
30 June 2026
17,884
P Higgs
ESP17
29 September 2023
1,630p
30 June 2026
6,212
R Fairman
ESP18
04 October 2024
1,058p
30 June 2027
55,581
R Alfonso
ESP18
04 October 2024
1,058p
30 June 2027
30,460
P Higgs
ESP18
04 October 2024
1,058p
30 June 2027
26,144
R Fairman
ESP19
31 July 2025
1,228p
30 June 2028
79,550
R Alfonso
ESP19
31 July 2025
1,228p
30 June 2028
54,495
P Higgs
ESP19
31 July 2025
1,228p
30 June 2028
46,774
\n
The exercise price for all shares awarded under ESPs is 0.2p.
\n
No ESPs vested in the year; for further details of the above schemes see the Remuneration Committee Report on pages 93 to 109.
\n
Key management compensation
\n
Key management is considered to be those on the Executive Committee (being the Executive Directors and other senior
\n
management) and the Non\u2011Executive Directors. The employment costs of key management are as follows:
\n
2026
2025
\u00a3m
\u00a3m
Salaries and other short\u2011term employee benefits
2.0
2.4
Post-employment benefits
0.1
0.1
Share\u2011based payments
1.2
1.1
3.3
3.6
", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00489": { "value": "8. Directors\u2019 remuneration and key management compensation
Highest\u2011paid Director
Directors\u2019 emoluments
2026
2025
2026
2025
\u00a3m
\u00a3m
\u00a3m
\u00a3m
Salaries and other short\u2011term employee benefits
0.5
0.7
1.6
1.8
Company contributions to money purchase schemes
\u2014
\u2014
\u2014
\u2014
0.5
0.7
1.6
1.8
\n
Retirement benefits are accruing to three Directors (2025: three) under a personal pension plan. The remuneration of the Executive
\n
Directors, amounting to \u00a31.2m (2025: \u00a31.5m), is borne by the subsidiary company CVS (UK
) Limited, without recharge. The remuneration
\n
of the Non-Executive Directors, amounting to \u00a30.4m (2025: \u00a30.3m), is borne by the subsidiary company CVS (UK
) Limited and recharged
\n
to the Company. Directors\u2019 remuneration is disclosed on an individual basis in the Remuneration Committee Report on pages 93 to 109.
\n
Share options
\n
Under the Company\u2019s SAYE schemes the Directors have the following options at the year end:
\n
Earliest exercise date
Number
SAYE scheme
Date of grant
and vesting date
Exercise price
of shares
R Fairman
SAYE16
24 November 2023
01 January 2027
1,146p
550
R Alfonso
SAYE16
24 November 2023
01 January 2027
1,146p
550
P Higgs
SAYE16
24 November 2023
01 January 2027
1,146p
517
R Fairman
SAYE17
26 November 2024
01 January 2028
847p
722
R Alfonso
SAYE17
26 November 2024
01 January 2028
847p
680
P Higgs
SAYE17
26 November 2024
01 January 2028
847p
722
R Fairman
SAYE18
26 November 2025
01 January 2029
1,136p
507
R Alfonso
SAYE18
26 November 2025
01 January 2029
1,136p
538
P Higgs
SAYE18
26 November 2025
01 January 2029
1,136p
538
\n
Under the Company\u2019s Executive Share Plan (ESP), formerly named Long-Term Incentive Plans (LTIPs) the Directors have the
\n
following options at the year end:
\n
Market price on
Earliest exercise date
Number
ESP
Date of grant
date of grant
and vesting date
of shares
R Fairman
ESP17
29 September 2023
1,630p
30 June 2026
34,419
R Alfonso
ESP17
29 September 2023
1,630p
30 June 2026
17,884
P Higgs
ESP17
29 September 2023
1,630p
30 June 2026
6,212
R Fairman
ESP18
04 October 2024
1,058p
30 June 2027
55,581
R Alfonso
ESP18
04 October 2024
1,058p
30 June 2027
30,460
P Higgs
ESP18
04 October 2024
1,058p
30 June 2027
26,144
R Fairman
ESP19
31 July 2025
1,228p
30 June 2028
79,550
R Alfonso
ESP19
31 July 2025
1,228p
30 June 2028
54,495
P Higgs
ESP19
31 July 2025
1,228p
30 June 2028
46,774
\n
The exercise price for all shares awarded under ESPs is 0.2p.
\n
No ESPs vested in the year; for further details of the above schemes see the Remuneration Committee Report on pages 93 to 109.
\n
Key management compensation
\n
Key management is considered to be those on the Executive Committee (being the Executive Directors and other senior
\n
management) and the Non\u2011Executive Directors. The employment costs of key management are as follows:
\n
2026
2025
\u00a3m
\u00a3m
Salaries and other short\u2011term employee benefits
2.0
2.4
Post-employment benefits
0.1
0.1
Share\u2011based payments
1.2
1.1
3.3
3.6
", "dimensions": { "concept": "ifrs-full:DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00492": { "value": "9. Tax expense
a) Analysis of tax expense recognised in the income statement
\n
2026
2025
Note
\u00a3m
\u00a3m
Current tax
Current tax on profits for the year
19.1
17.2
Adjustments in respect of previous years
(0.3)
(1.4)
Total current tax charge
18.8
15.8
Deferred tax
Origination and reversal of temporary differences
(5.3)
(4.6)
Adjustments in respect of previous years
0.7
2.1
Total deferred tax credit
25
(4.6)
(2.5)
Total tax expense
14.2
13.3
Income tax expense attributable to:
Profit from continuing operations
14.2
13.5
Loss from discontinued operations
32
\u2014
(0.2)
14.2
13.3
\n
b) Reconciliation of effective tax charge
\n
The UK corporation tax rate is calculated using the UK standard rate of tax for the year of 25.0% (2025: 25.0%). Taxation for other
\n
jurisdictions is calculated at the rates prevailing in the respective jurisdictions. The total taxation charge for the year differs from the
\n
theoretical amount that would arise using the standard rate of UK corporation tax of 25.0% (2025: 25.0%) as explained below
:
\n
2026
2025
\u00a3m
\u00a3m
Profit before tax for continuing operations
32.0
32.6
Profit before tax for discontinued operations
\u2014
33.7
Profit before tax
32.0
66.3
Effective tax charge of 25.0% (2025: 25.0%)
8.0
16.6
Effects of:
Expenses not deductible for tax purposes
5.6
4.0
Exempt gain on sale of subsidiaries and gain on bargain purchase
(0.2)
(8.4)
Adjustments to deferred tax charge in respect of previous years
0.7
2.1
Adjustments to current tax charge in respect of previous years
(0.3)
(1.4)
Impact of tax rates in overseas jurisdictions
0.4
0.4
Total tax expense
14.2
13.3
\n
Factors affecting the current tax charge
\n
The effective tax rate on reported profits is 44.4% (2025: 20.1%) and increased from prior year mainly due to the combined impact
\n
of the disposal of the subsidiaries in prior year resulting in non\u2011taxable gains and an increase in non\u2011deductible expenses
\n
associated with acquisitions.
\n
The total tax charge of \u00a314.2m (2025: \u00a313.5m) on continuing operations would represent an effective tax rate on profit before tax for
\n
continuing operations of 44.4% (2025: 41.4%). The increase is due to an increase in expenses not deductible for tax purposes.
\n
Changes in tax rates
\n
The Group\u2019s future tax charge, and effective tax rate, could be affected by several factors including changes in tax laws and rates in
\n
the respective jurisdictions. There has been no impact in the current year from tax rate changes.
\n
Uncertain tax position
\n
The Group recognises taxation based on estimates of whether taxes will be due. No material uncertain tax positions exist at 30 June 2026.
OECD Pillar Two \u2013 global minimum tax
\n
The OECD Pillar Two global minimum tax model rules of the OECD\u2019s Inclusive Framework on Base Erosion and Profit Shifting (the
\n
Pillar Two rules) legislation came into effect in the UK for accounting periods from 1 January 2024, making it effective for the Group
\n
from 1 July 2024.
\n
The Group has applied the temporary exception from the accounting requirements for deferred taxes in IAS 12. Accordingly, the
\n
Group neither recognises nor discloses information about deferred tax assets and liabilities related to Pillar Two.
\n
Under the Pillar Two rules, a top-up tax arises where the effective tax rate of the Group\u2019s operations in any individual jurisdiction,
\n
calculated using principles set out in Pillar Two legislation, is below a 15% minimum rate. Any resulting tax would be payable by
\n
CVS Group plc to the UK tax authority (HMRC) being the Group\u2019s ultimate parent. The Group has performed an assessment of the
\n
Group\u2019s potential exposure to Pillar Two income taxes. The assessment is based on the most recent tax filings, country-by-country
\n
reporting and financial statements for the constituent entities in the Group. Based on the assessment, the Pillar Two effective tax
\n
rates in all jurisdictions in which the Group operated are above 15% and consequently no top-up tax liability has been recognised in
\nthe total tax charge in the year.", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00495": { "value": "
2026
2025
Note
\u00a3m
\u00a3m
Current tax
Current tax on profits for the year
19.1
17.2
Adjustments in respect of previous years
(0.3)
(1.4)
Total current tax charge
18.8
15.8
Deferred tax
Origination and reversal of temporary differences
(5.3)
(4.6)
Adjustments in respect of previous years
0.7
2.1
Total deferred tax credit
25
(4.6)
(2.5)
Total tax expense
14.2
13.3
Income tax expense attributable to:
Profit from continuing operations
14.2
13.5
Loss from discontinued operations
32
\u2014
(0.2)
14.2
13.3
25. Deferred tax
Deferred tax assets and liabilities are offset where the Group has a legally enforceable right to do so. Deferred tax balances are
\n
calculated using tax rates expected to apply in the period when the liability or asset is expected to be realised based on rates
\n
enacted or substantively enacted by the reporting date.
\n
Deferred tax assets comprised:
2026
2025
Group
\u00a3m
\u00a3m
Tax effect of temporary differences:
Share\u2011based payments
0.8
0.6
Other
2.7
1.4
3.5
2.0
\n
The Group\u2019s deferred tax assets have been recognised based on historical performance and future budgets. The recoverability of
\n
deferred tax assets is supported by the expected level of future profits. The Group believes that it is probable that there will be
\n
sufficient taxable profits against which the deferred tax assets will reverse.
\n
Deferred tax liabilities comprise the excess of carrying value over the tax base.
2026
2025
Group
\u00a3m
\u00a3m
Tax effect of temporary differences:
Excess of qualifying amortisation and intangible fixed assets acquired via a business combination
32.0
26.5
Derivative financial instruments
0.2
0.3
Capital allowances in excess of depreciation
12.8
12.4
45.0
39.2
The movement in the net deferred tax assets and liabilities is explained as follows:
Acquisition of
Disposal of
Credited/
Credited to
Charged to the
subsidiaries and
subsidiaries and
(charged) to
other
statement of
deferred tax
deferred tax
At 1 July
the income
comprehensive
changes in
Foreign
recognised in
recognised in
At 30 June
2025
statement
income
equity
exchange
goodwill
goodwill
2026
Group
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
Share\u2011based payments
0.6
0.2
\u2014
\u2014
\u2014
\u2014
\u2014
0.8
Other temporary
differences
1.4
0.8
\u2014
\u2014
0.3
0.2
\u2014
2.7
Intangible fixed assets
acquired via a business
combination
(26.5)
4.0
\u2014
\u2014
(1.5)
(8.0)
\u2014
(32.0)
Derivative financial
instruments
(0.3)
\u2014
0.1
\u2014
\u2014
\u2014
\u2014
(0.2)
Property, plant and
equipment
(12.4)
(0.4)
\u2014
\u2014
\u2014
\u2014
\u2014
(12.8)
(37.2)
4.6
0.1
\u2014
(1.2)
(7.8)
\u2014
(41.5)
Acquisition of
Disposal of
Credited/
Credited to
Charged to the
subsidiaries and
subsidiaries and
(charged) to
other
statement of
deferred tax
deferred tax
At 1 July
the income
comprehensive
changes in
Foreign
recognised in
recognised in
At 30 June
2024
statement
income
equity
exchange
goodwill
goodwill
2025
Group
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
Share\u2011based payments
0.3
0.1
\u2014
0.2
\u2014
\u2014
\u2014
0.6
Other temporary
differences
1.1
0.2
\u2014
\u2014
\u2014
0.2
(0.1)
1.4
Intangible fixed assets
acquired via a business
combination
(28.8)
5.6
\u2014
\u2014
1.4
(4.7)
\u2014
(26.5)
Derivative financial
instruments
(0.3)
\u2014
\u2014
\u2014
\u2014
\u2014
\u2014
(0.3)
Property, plant and
equipment
(9.8)
(3.4)
\u2014
\u2014
\u2014
\u2014
0.8
(12.4)
(37.5)
2.5
\u2014
0.2
1.4
(4.5)
0.7
(37.2)
\n
The deferred tax balance is non\u2011current.
\n
Deferred tax balances are calculated using tax rates expected to apply in the period when the liability or the asset is expected to be
\n
realised based on rates enacted or substantively enacted by the reporting date.
\n
Deferred tax assets and liabilities have been offset where they relate to the same taxation authority, the Group had a legally
\n
enforceable right to offset and the Group intends to settle the liability and realise the asset simultaneously.
\n
The Group\u2019s deferred tax assets have been recognised based on historical performance and future budgets. The recoverability of
\n
deferred tax assets is supported by the expected level of future profits. The Group believes that it is probable that there will be
\n
sufficient taxable profits against which the deferred tax assets will reverse.
\n
The Group has carried forward unutilised tax losses of \u00a314.6m (2025: \u00a314.6m) that are available indefinitely for offsetting against
\n
future taxable profits of Group companies within the tax jurisdiction in which the losses arose. No deferred tax asset has been
\n
recognised (2025: \u00a3nil) in respect of these losses as it is not probable that sufficient future taxable profits will arise against which
\n
the asset will reverse. These losses have no expiry date.
\n
No deferred tax is recognised on the unremitted earnings of overseas subsidiaries as the Group is able to control the timing of the
\n
reversal of the temporary difference, and it is probable that such differences will not reverse in the foreseeable future. The Group
\n
expects the majority of earnings to be continuously reinvested by the Group. It is not practicable to estimate the amount of
\nunrecognised deferred tax liabilities in respect of these unremitted earnings. ", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00502": { "value": "10. Earnings per Ordinary share
a) Reconciliation of earnings
\n
2026
2025
\u00a3m
\u00a3m
Profit from continuing operations
17.8
19.1
Less: profit attributable to non\u2011controlling interest
(0.5)
(0.2)
Profit for the year from continuing operations attributable to equity holders of the Company
17.3
18.9
Profit for the year from discontinued operations attributable to equity holders of the Company
\u2014
33.9
Profit for the year attributable to equity holders of the Company
17.3
52.8
\n
b) Basic
\n
2026
2025
Weighted average number of Ordinary shares in issue
70,821,844
71,739,444
Basic earnings per share from continuing operations attributable to the ordinary equity holders
of the Company (pence)
24.4
26.3
Basic earnings per share from discontinued operations attributable to the ordinary equity holders of
the Company (pence)
\u2014
47.4
Total basic earnings per share attributable to the ordinary equity holders of the Company (pence)
24.4
73.7
\n
c) Diluted
\n
For diluted earnings per share, the weighted average number of Ordinary shares in issue is adjusted to assume conversion of all
\n
dilutive potential Ordinary shares. The Group has two types of dilutive potential Ordinary shares, being: those share options granted
\n
to employees where the exercise price is less than the average market price of the Company\u2019s Ordinary shares during the year (SAYE)
\n
and unvested shares within the ESP scheme that have met the relevant performance conditions at the end of the reporting period.
\n
2026
2025
Weighted average number of Ordinary shares in issue
70,821,844
71,739,444
Adjustment for contingently issuable shares \u2013 ESPs
5,914
\u2014
Adjustment for contingently issuable shares \u2013 SAYE schemes
130,941
9,187
Weighted average number of Ordinary shares for diluted earnings per share
70,958,699
71,748,631
Diluted earnings per share from continuing operations attributable to the ordinary equity holders
of the Company (pence)
24.3
26.2
Diluted earnings per share from discontinued operations attributable to the ordinary equity holders
of the Company (pence)
\u2014
47.4
Total diluted earnings per share attributable to the ordinary equity holders of the Company (pence)
24.3
73.6
d) Alternative performance measure: adjusted earnings per share
\n
2026
2025
Note
\u00a3m
\u00a3m
Profit before tax for continuing operations
32.0
32.6
Adjustments for:
Gain on bargain purchase
(0.5)
\u2014
Amortisation of intangible assets
12
26.0
26.0
Amortisation of intangible assets attributable to discontinued operations
4
\u2014
(0.6)
Impairment of intangible assets
12
2.0
\u2014
Costs relating to business combinations
15
14.8
14.9
Exceptional items
6
10.6
6.0
Adjusted profit before tax
84.9
78.9
Tax expense amended for the above adjustments
(23.3)
(21.2)
Adjusted profit after tax
61.6
57.7
Less: adjusted profit after tax attributable to non-controlling interest
(1.0)
(0.2)
Adjusted profit after tax attributable to the parent
60.6
57.5
Weighted average number of Ordinary shares in issue
70,821,844
71,739,444
Weighted average number of Ordinary shares for diluted earnings per share
70,958,699
71,748,631
Pence
Pence
Adjusted earnings per share
85.6
80.1
Diluted adjusted earnings per share
85.4
80.1
", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00505": { "value": "11. Share-based payments
Executive Share Plans (ESPs), formerly named Long-Term Incentive Plans (LTIPs)
\n
The Group operates incentive schemes for certain senior management and Executive Directors, the CVS Group Executive Share Plans.
\n
Under the ESP schemes, awards are made at an effective nil cost, vesting over a three-year performance period conditional upon
\n
the Group\u2019s adjusted earnings per share growth and total shareholder return (TSR). The ESP scheme arrangements are a mixture
\n
of equity settled and cash settled. Cash-settled ESP schemes are linked to a number of shares, the value of which is settled in cash
\n
upon exercise.
\n
Details of the share options outstanding during the year under the ESP schemes are as follows:
\n
July 2025 scheme
July 2024 scheme
July 2023 scheme
July 2022 scheme
(ESP19/19
(c))
(ESP18/18
(c)/18(d))
(ESP17)
(ESP16/16
(b))
Number of
Number of
Number of
Number of
share awards
share awards
share awards
share awards
Outstanding at 1 July 2025
\u2014
215,797
106,539
83,432
Granted during the year
287,296
\u2014
\u2014
\u2014
Expired during the year
\u2014
\u2014
\u2014
(77,517)
Forfeited during the year
(22,174)
(30,580)
(11,077)
\u2014
Exercised during the year
\u2014
\u2014
\u2014
\u2014
Outstanding at 30 June 2026
265,122
185,217
95,462
5,915
Exercisable at 30 June 2026
\u2014
\u2014
\u2014
5,915
\n
Options are exercisable at 0.2p per share. The weighted average exercise price was 0.2p at the beginning and end of the period.
\n
The options outstanding at the year end under ESP19, ESP19(c), ESP18, ESP18(c), ESP18(d), ESP17, ESP16 and ESP16(b) have
\n
a weighted average remaining contractual life of two years for ESP19/19(c), one year for ESP18/18(c)/18(d), and nil years for ESP17
\n
and ESP16(b), respectively.
The share-based payment charge for the year in respect of the options issued under the ESP schemes amounted to \u00a30.8m (2025: \u00a30.1m)
\n
and has been charged to administrative expenses. Employer National Insurance contributions and dividend equivalent payments of
\n
\u00a30.1m (2025: \u00a3nil) have been charged to administrative expenses in respect of the ESP scheme transactions and are treated as
\n
cash\u2011settled transactions.
\n
Further details of the above schemes, to the extent that they relate to statutory Directors, are included in the Remuneration
\n
Committee Report on pages 93 to 109. Details of ESP16(b), ESP16(c), ESP18(b), ESP18(c), ESP18(d) ESP19(b), ESP19(c) and ESP19(d)
\n
are shown below:
\n
The carrying amount included within trade and other payables relating to cash-settled schemes is \u00a30.1m (2025: \u00a30.1m).
\n \n \n
Market price
Earliest exercise
of shares on
date and date of
Number
Scheme
Date of grant
date of grant
vesting shares
Exercise price
of shares
Settlement
Vesting conditions
To remain employed until
ESP16(b)
30 September 2022
\u00a316.90
30 June 2025
0.2p
5,915
Equity settled
30 September 2025
ESP16(c)
12 October 2022
\u00a317.53
30 June 2025
0.2p
5,915
Cash settled
None
ESP18(b)
4 October 2024
\u00a311.51
30 June 2027
0.2p
1,352
Cash settled
Same as ESP18
ESP18(c)
4 November 2024
\u00a39.43
30 June 2027
0.2p
3,181
Equity settled
Same as ESP18
ESP18(d)
13 January 2025
\u00a38.26
30 June 2027
0.2p
1,794
Equity settled
Same as ESP18
ESP19(b)
31 July 2025
\u00a312.28
30 June 2028
0.2p
1,209
Cash settled
Same as ESP19
To remain employed until
ESP19(c)
14 October 2025
\u00a314.00
30 June 2028
0.2p
10,932
Equity settled
14 October 2028
ESP19(d)
14 October 2025
\u00a314.00
30 June 2028
0.2p
3,644
Cash settled
None
\n
Save As You Earn (SAYE)
\n
The Group operates an incentive scheme for all UK employees, the CVS Group SAYE plan, an HM Revenue & Customs approved
\n
scheme. Details of the share options outstanding during the year under the SAYE schemes are as follows:
\n \n \n
SAYE18
SAYE17
SAYE16
SAYE15
SAYE14
Number of
Number of
Number of
Number of
Number of
share awards
share awards
share awards
share awards
share awards
Outstanding at 1 July 2025
\u2014
581,361
410,069
192,332
94,261
Granted during the year
370,637
\u2014
\u2014
\u2014
\u2014
Forfeited during the year
(26,636)
(67,380)
(61,209)
(19,402)
(94,261)
Exercised during the year
1
\u2014
(1,044)
(646)
\u2014
\u2014
Outstanding at 30 June 2026
344,001
512,937
348,214
172,930
\u2014
Exercisable at 30 June 2026
917
1,953
1,847
169,318
\u2014
\n
1. The weighted average share price at the date of exercise was \u00a312.78.
Further information on the SAYE schemes is shown in the table below:
SAYE18
SAYE17
SAYE16
SAYE15
Date opened for subscription
November 2025
November 2024
November 2023
November 2022
Date options granted
January 2026
January 2025
January 2024
January 2023
Discount on closing mid\u2011market price
10%
10%
20%
20%
Exercise price
\u00a311.36
\u00a38.47
\u00a311.46
\u00a315.15
Remaining contractual life
2 years 5 months
1 year 5 months
5 months
nil
\n
All of the SAYE schemes vest over a three\u2011year period. There are no performance conditions attached to the SAYE scheme.
\n
The weighted average exercise price at the beginning of the period for the options outstanding was \u00a311.26 and at the end of the
\n
period was \u00a310.79.
\n
The share\u2011based payment charge for the year in respect of the options issued under the SAYE schemes amounted to \u00a31.3m
\n
(2025: \u00a31.1m) and has been charged to administrative expenses.
\n
Options for all schemes were valued using either the Monte Carlo or Black Scholes option pricing model. The fair value per option
\n
granted in the year and the assumptions used in the calculation are as follows:
\n
ESP19
ESP19(b)
ESP19(c)
ESP19(d)
SAYE18
Grant date
31 July 2025
31 July 2025
14 October 2025
14 October 2025
26 November 2025
Share price at grant date
\u00a312.26
\u00a312.26
\u00a314.00
\u00a314.00
\u00a311.92
Fair value per option
\u00a310.00
\u00a310.00
\u00a314.00
\u00a314.00
\u00a34.18
Exercise price
0.2p
0.2p
0.2p
0.2p
\u00a311.36
Number of employees
36
1
1
1
1,491
Shares under option at date
of grant
276,364
1,209
10,932
3,644
370,637
Vesting period/option life/
expected life
3 years
3 years
3 years
3 years
3 years
Weighted average remaining
contractual life
2 years
2 years
2 years
2 years
2 years 5 months
Expected volatility
1
48.7%
48.7%
\u2014
\u2014
42.6%
Expected dividends expressed
as a dividend yield
\u2014
\u2014
\u2014
\u2014
0.7%
Settlement
Equity settled
Cash settled
Equity settled
Cash settled
Equity settled
\n1. Expected volatility has been determined by reference to the historical share return volatility of CVS Group plc. ", "dimensions": { "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00510": { "value": "12. Intangible assets
Computer
Trade
Patient data
software and
Goodwill
names
records
websites
Total
Group
Note
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
Cost
At 1 July 2024
221.7
1.5
322.5
14.5
560.2
Exchange differences
(5.9)
\u2014
(4.5)
\u2014
(10.4)
Additions arising through business combinations
15
17.6
\u2014
15.7
\u2014
33.3
Fair value adjustments in respect of prior periods
15
0.9
\u2014
(0.1)
\u2014
0.8
Other additions
\u2014
\u2014
\u2014
7.8
7.8
Disposals
(2.6)
\u2014
(7.6)
(1.4)
(11.6)
At 30 June 2025
231.7
1.5
326.0
20.9
580.1
Exchange differences
7.0
\u2014
6.1
\u2014
13.1
Additions arising through business combinations
15
28.2
\u2014
26.6
\u2014
54.8
Fair value adjustments in respect of prior periods
15
(0.1)
\u2014
0.3
0.3
0.5
Other additions
\u2014
\u2014
\u2014
7.9
7.9
Disposals
\u2014
\u2014
\u2014
(3.2)
(3.2)
At 30 June 2026
266.8
1.5
359.0
25.9
653.2
Accumulated amortisation
At 1 July 2024
\u2014
1.5
216.6
7.2
225.3
Exchange differences
\u2014
\u2014
(0.3)
\u2014
(0.3)
Amortisation for the year
\u2014
\u2014
24.0
2.0
26.0
Disposals
\u2014
\u2014
(7.4)
(1.1)
(8.5)
At 30 June 2025
\u2014
1.5
232.9
8.1
242.5
Exchange differences
\u2014
\u2014
0.9
\u2014
0.9
Amortisation for the year
\u2014
\u2014
21.8
4.2
26.0
Impairment
\u2014
\u2014
\u2014
2.0
2.0
Disposals
\u2014
\u2014
\u2014
(3.2)
(3.2)
At 30 June 2026
\u2014
1.5
255.6
11.1
268.2
Net book amount
At 30 June 2026
266.8
\u2014
103.4
14.8
385.0
At 30 June 2025
231.7
\u2014
93.1
12.8
337.6
At 30 June 2024
221.7
\u2014
105.9
7.3
334.9
\n
Amortisation and impairment are charged to administrative expenses in the income statement.
\n
The patient data records and trade names were acquired as a component of business combinations. See note 15 for further details
\n
of current\u2011year acquisitions.
\n
There are no intangible assets that are individually material to the financial statements.
\n
The components of goodwill are disclosed according to the group of CGUs to which they have been allocated. Due to the integrated
\n
nature of the Group, although each veterinary practice and laboratory is considered to be an individual CGU, the monitoring of
\n
goodwill is performed on an aggregated basis for groups of CGUs that are no larger than the operating segments, as determined in
\n
accordance with IFRS 8.
\n
The majority of other assets are tested at the CGU level, to the extent that an impairment review is triggered following identification
\n
of an indicator of impairment by management. A small number of assets (typically patient data records acquired in a business
\n
combination with multiple sites or locations) are shared between sub\u2011groups of CGUs and are tested for impairment when there are
\n
indicators of impairment at that level.
\n
Goodwill per operating segment
\n
2026
2025
\u00a3m
\u00a3m
Veterinary Practices
264.7
229.6
Laboratories
2.1
2.1
Total
266.8
231.7
Impairment tests and charge
\n
The pre-tax discount rate applied to the cash flow projections is derived from the Group\u2019s pre-tax weighted average cost of capital.
\n
The risks relating to each of the CGUs are considered to be the same as a result of the Group\u2019s operations being entirely focused in
\n
the veterinary market and, as such, the discount rate applied to each CGU is the same. The use of the Group\u2019s weighted average
\n
cost of capital is consistent with the valuation methodology used when determining the offer price for business combinations and,
\n
therefore, is considered an appropriate discount rate.
\n
During the year, the Group recognised an impairment charge of \u00a32.0m in respect of internally developed software. The impairment
\n
arose following the replacement of the system in the laboratory division. The recoverable amount of the asset was determined
\n
based on its value in use and resulted in an impairment charge of \u00a32.0m recognised within administrative expenses.
\n
Value in use
\n
In assessing value in use, being the net present value of future cash flows, the Group uses budgeted adjusted EBITDA for the next
\n
financial year adjusted for an assumption of capital expenditure as an approximation of cash flows. No adjustment is made for working
\n
capital as the impact of such adjustment is insignificant. A growth rate, which is considered to be broadly consistent between CGUs,
\n
is applied based on past experience and expectations of future changes to the market. Growth rate forecasts are extrapolated based
\n
on estimated long-term average growth rates for the markets in which the CGU operates (estimated at 4.0% for years one to five
\n
and a 3.0% long-term rate). The pre-tax discount rate used to calculate value in use is 12.4% at 30 June 2026 (2025: 12.5%
).
\n
A sensitivity analysis using reasonably possible changes in key assumptions has been performed. None of these changes result
\n
in the value of goodwill allocated to the CGUs being in excess of its recoverable amount and therefore no sensitivity analysis
\nis presented.", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00511": { "value": "12. Intangible assets
Computer
Trade
Patient data
software and
Goodwill
names
records
websites
Total
Group
Note
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
Cost
At 1 July 2024
221.7
1.5
322.5
14.5
560.2
Exchange differences
(5.9)
\u2014
(4.5)
\u2014
(10.4)
Additions arising through business combinations
15
17.6
\u2014
15.7
\u2014
33.3
Fair value adjustments in respect of prior periods
15
0.9
\u2014
(0.1)
\u2014
0.8
Other additions
\u2014
\u2014
\u2014
7.8
7.8
Disposals
(2.6)
\u2014
(7.6)
(1.4)
(11.6)
At 30 June 2025
231.7
1.5
326.0
20.9
580.1
Exchange differences
7.0
\u2014
6.1
\u2014
13.1
Additions arising through business combinations
15
28.2
\u2014
26.6
\u2014
54.8
Fair value adjustments in respect of prior periods
15
(0.1)
\u2014
0.3
0.3
0.5
Other additions
\u2014
\u2014
\u2014
7.9
7.9
Disposals
\u2014
\u2014
\u2014
(3.2)
(3.2)
At 30 June 2026
266.8
1.5
359.0
25.9
653.2
Accumulated amortisation
At 1 July 2024
\u2014
1.5
216.6
7.2
225.3
Exchange differences
\u2014
\u2014
(0.3)
\u2014
(0.3)
Amortisation for the year
\u2014
\u2014
24.0
2.0
26.0
Disposals
\u2014
\u2014
(7.4)
(1.1)
(8.5)
At 30 June 2025
\u2014
1.5
232.9
8.1
242.5
Exchange differences
\u2014
\u2014
0.9
\u2014
0.9
Amortisation for the year
\u2014
\u2014
21.8
4.2
26.0
Impairment
\u2014
\u2014
\u2014
2.0
2.0
Disposals
\u2014
\u2014
\u2014
(3.2)
(3.2)
At 30 June 2026
\u2014
1.5
255.6
11.1
268.2
Net book amount
At 30 June 2026
266.8
\u2014
103.4
14.8
385.0
At 30 June 2025
231.7
\u2014
93.1
12.8
337.6
At 30 June 2024
221.7
\u2014
105.9
7.3
334.9
\n
Amortisation and impairment are charged to administrative expenses in the income statement.
\n
The patient data records and trade names were acquired as a component of business combinations. See note 15 for further details
\n
of current\u2011year acquisitions.
\n
There are no intangible assets that are individually material to the financial statements.
\n
The components of goodwill are disclosed according to the group of CGUs to which they have been allocated. Due to the integrated
\n
nature of the Group, although each veterinary practice and laboratory is considered to be an individual CGU, the monitoring of
\n
goodwill is performed on an aggregated basis for groups of CGUs that are no larger than the operating segments, as determined in
\n
accordance with IFRS 8.
\n
The majority of other assets are tested at the CGU level, to the extent that an impairment review is triggered following identification
\n
of an indicator of impairment by management. A small number of assets (typically patient data records acquired in a business
\n
combination with multiple sites or locations) are shared between sub\u2011groups of CGUs and are tested for impairment when there are
\n
indicators of impairment at that level.
\n
Goodwill per operating segment
\n
2026
2025
\u00a3m
\u00a3m
Veterinary Practices
264.7
229.6
Laboratories
2.1
2.1
Total
266.8
231.7
\n\n\n
Impairment tests and charge
\n
The pre-tax discount rate applied to the cash flow projections is derived from the Group\u2019s pre-tax weighted average cost of capital.
\n
The risks relating to each of the CGUs are considered to be the same as a result of the Group\u2019s operations being entirely focused in
\n
the veterinary market and, as such, the discount rate applied to each CGU is the same. The use of the Group\u2019s weighted average
\n
cost of capital is consistent with the valuation methodology used when determining the offer price for business combinations and,
\n
therefore, is considered an appropriate discount rate.
\n
During the year, the Group recognised an impairment charge of \u00a32.0m in respect of internally developed software. The impairment
\n
arose following the replacement of the system in the laboratory division. The recoverable amount of the asset was determined
\n
based on its value in use and resulted in an impairment charge of \u00a32.0m recognised within administrative expenses.
\n
Value in use
\n
In assessing value in use, being the net present value of future cash flows, the Group uses budgeted adjusted EBITDA for the next
\n
financial year adjusted for an assumption of capital expenditure as an approximation of cash flows. No adjustment is made for working
\n
capital as the impact of such adjustment is insignificant. A growth rate, which is considered to be broadly consistent between CGUs,
\n
is applied based on past experience and expectations of future changes to the market. Growth rate forecasts are extrapolated based
\n
on estimated long-term average growth rates for the markets in which the CGU operates (estimated at 4.0% for years one to five
\n
and a 3.0% long-term rate). The pre-tax discount rate used to calculate value in use is 12.4% at 30 June 2026 (2025: 12.5%
).
\n
A sensitivity analysis using reasonably possible changes in key assumptions has been performed. None of these changes result
\n
in the value of goodwill allocated to the CGUs being in excess of its recoverable amount and therefore no sensitivity analysis
\nis presented.", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00512": { "value": "
Computer
Trade
Patient data
software and
Goodwill
names
records
websites
Total
Group
Note
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
Cost
At 1 July 2024
221.7
1.5
322.5
14.5
560.2
Exchange differences
(5.9)
\u2014
(4.5)
\u2014
(10.4)
Additions arising through business combinations
15
17.6
\u2014
15.7
\u2014
33.3
Fair value adjustments in respect of prior periods
15
0.9
\u2014
(0.1)
\u2014
0.8
Other additions
\u2014
\u2014
\u2014
7.8
7.8
Disposals
(2.6)
\u2014
(7.6)
(1.4)
(11.6)
At 30 June 2025
231.7
1.5
326.0
20.9
580.1
Exchange differences
7.0
\u2014
6.1
\u2014
13.1
Additions arising through business combinations
15
28.2
\u2014
26.6
\u2014
54.8
Fair value adjustments in respect of prior periods
15
(0.1)
\u2014
0.3
0.3
0.5
Other additions
\u2014
\u2014
\u2014
7.9
7.9
Disposals
\u2014
\u2014
\u2014
(3.2)
(3.2)
At 30 June 2026
266.8
1.5
359.0
25.9
653.2
Accumulated amortisation
At 1 July 2024
\u2014
1.5
216.6
7.2
225.3
Exchange differences
\u2014
\u2014
(0.3)
\u2014
(0.3)
Amortisation for the year
\u2014
\u2014
24.0
2.0
26.0
Disposals
\u2014
\u2014
(7.4)
(1.1)
(8.5)
At 30 June 2025
\u2014
1.5
232.9
8.1
242.5
Exchange differences
\u2014
\u2014
0.9
\u2014
0.9
Amortisation for the year
\u2014
\u2014
21.8
4.2
26.0
Impairment
\u2014
\u2014
\u2014
2.0
2.0
Disposals
\u2014
\u2014
\u2014
(3.2)
(3.2)
At 30 June 2026
\u2014
1.5
255.6
11.1
268.2
Net book amount
At 30 June 2026
266.8
\u2014
103.4
14.8
385.0
At 30 June 2025
231.7
\u2014
93.1
12.8
337.6
At 30 June 2024
221.7
\u2014
105.9
7.3
334.9
The components of goodwill are disclosed according to the group of CGUs to which they have been allocated. Due to the integrated
nature of the Group, although each veterinary practice and laboratory is considered to be an individual CGU, the monitoring of
\n
goodwill is performed on an aggregated basis for groups of CGUs that are no larger than the operating segments, as determined in
\naccordance with IFRS 8. Goodwill per operating segment
2026
2025
\u00a3m
\u00a3m
Veterinary Practices
264.7
229.6
Laboratories
2.1
2.1
Total
266.8
231.7
", "dimensions": { "concept": "ifrs-full:DisclosureOfGoodwillExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00513": { "value": "13. Property, plant and equipment
Fixtures,
Freehold land
Leasehold
fittings and
Motor
and buildings
improvements
equipment
vehicles
Total
Group
Note
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
Cost
At 1 July 2024
25.5
84.5
106.0
8.8
224.8
Exchange differences
\u2014
(0.1)
(0.1)
\u2014
(0.2)
Additions arising through business combinations
\u2014
\u2014
2.1
\u2014
2.1
Fair value adjustments in respect of prior periods
\u2014
\u2014
0.3
\u2014
0.3
Additions
0.3
13.8
10.1
2.2
26.4
Disposals
(4.8)
(1.6)
(5.5)
(3.3)
(15.2)
At 30 June 2025
21.0
96.6
112.9
7.7
238.2
Exchange differences
\u2014
0.3
0.3
\u2014
0.6
Additions arising through business combinations
15
\u2014
2.7
0.5
\u2014
3.2
Additions
\u2014
15.9
11.2
1.4
28.5
Disposals
\u2014
\u2014
(14.1)
(1.4)
(15.5)
At 30 June 2026
21.0
115.5
110.8
7.7
255.0
Accumulated depreciation
At 1 July 2024
3.4
29.6
63.3
5.5
101.8
Depreciation for the year
0.5
5.2
13.1
1.6
20.4
Disposals
(1.0)
(0.3)
(4.8)
(1.9)
(8.0)
At 30 June 2025
2.9
34.5
71.6
5.2
114.2
Exchange differences
\u2014
\u2014
0.1
\u2014
0.1
Depreciation for the year
0.5
4.8
14.6
1.1
21.0
Disposals
\u2014
\u2014
(13.6)
(1.4)
(15.0)
At 30 June 2026
3.4
39.3
72.7
4.9
120.3
Net book amount
At 30 June 2026
17.6
76.2
38.1
2.8
134.7
At 30 June 2025
18.1
62.1
41.3
2.5
124.0
At 30 June 2024
22.1
54.9
42.7
3.3
123.0
\n
Freehold land amounting to \u00a31.7m (2025: \u00a31.7m) has not been depreciated. Included within the above classes of assets is \u00a34.2m
\n
(2025: \u00a38.2m) of assets which are under construction, of which \u00a33.4m was incurred in the year and \u00a30.8m is carried forward from
\nthe previous year. ", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00514": { "value": "14. Leases
Group as a lessee
\n
The majority of the Group\u2019s veterinary practices, specialist referral centres and support offices are leased, with remaining lease
\n
terms of between 1 and 19 years. The Group also has a number of non\u2011property leases relating to vehicle, equipment and material
\n
handling equipment, with remaining lease terms of between one and seven years. Lease terms are negotiated on an individual basis
\n
and vary according to the nature of the underlying asset, with property leases generally containing fixed rental payments and
\n
extension options. Additions to right\u2011of\u2011use assets include new leases; extensions and amendments to existing lease agreements
\n
are disclosed as remeasurements.
\n
Right\u2011of\u2011use assets
\n
Motor
Property
Equipment
vehicles
Total
Group
Note
\u00a3m
\u00a3m
\u00a3m
\u00a3m
Cost
At 1 July 2024
156.7
6.0
4.4
167.1
Exchange differences
(0.6)
\u2014
\u2014
(0.6)
Acquired through business combinations
2.4
\u2014
\u2014
2.4
Remeasurement of lease term
9.7
\u2014
\u2014
9.7
Additions
2.2
1.1
1.2
4.5
Disposals
(4.4)
(1.7)
(1.4)
(7.5)
At 30 June 2025
166.0
5.4
4.2
175.6
Exchange differences
0.9
\u2014
\u2014
0.9
Acquired through business combinations
15
3.4
\u2014
\u2014
3.4
Remeasurement of lease term
13.3
\u2014
0.4
13.7
Additions
4.5
0.3
1.1
5.9
Disposals
(5.7)
(0.3)
(0.8)
(6.8)
At 30 June 2026
182.4
5.4
4.9
192.7
Accumulated depreciation
At 1 July 2024
59.7
2.6
2.2
64.5
Depreciation for the year
15.9
1.0
1.2
18.1
Disposals
(2.3)
(1.8)
(1.3)
(5.4)
At 30 June 2025
73.3
1.8
2.1
77.2
Exchange differences
0.1
\u2014
\u2014
0.1
Depreciation for the year
15.6
0.8
1.3
17.7
Impairment
2.5
\u2014
\u2014
2.5
Disposals
(3.6)
(0.2)
(0.6)
(4.4)
At 30 June 2026
87.9
2.4
2.8
93.1
Net book amount
At 30 June 2026
94.5
3.0
2.1
99.6
At 30 June 2025
92.7
3.6
2.1
98.4
At 30 June 2024
97.0
3.4
2.2
102.6
\n
Following a review of the Group\u2019s leased property portfolio, management identified indicators of impairment relating to certain
\n
right\u2011of\u2011use assets. An impairment charge of \u00a32.5m was recognised and presented within administrative expenses. The
\n
recoverable amount was determined using a value in use model reflecting revised expectations of future economic benefits from
\n
the underlying leased assets.
Lease liabilities
\n
2026
2025
Group
\u00a3m
\u00a3m
Current
16.5
15.2
Non\u2011current
89.7
88.4
Total discounted lease liabilities
106.2
103.6
Maturity analysis \u2013 contractual undiscounted lease payments
Less than one year
21.4
19.9
Between one and five years
64.9
65.2
More than five years
42.4
41.6
Total undiscounted lease payments
128.7
126.7
\nTotal cash outflow for leases during the year is \u00a322.6m (2025: \u00a321.5m). ", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00515": { "value": "15. Business combinations
Details of business combinations in the year ended 30 June 2026 are set out below. The reason for each acquisition was to expand
\n
the CVS Group business through acquisitions aligned to our strategic goals.
\n
% share capital
Name of business combination
acquired
Date of acquisition
Country of incorporation
Toorak Rd Vet Clinic & Caulfield Veterinary Hospital
Trade and asset
2 July 2025
Australia
Sydney Animal Hospital incorporating:
SAH Avalon Vet Pty Ltd;
SAH Inner West Pty Ltd;
SAH Kellyville Pty Ltd;
SAH Newtown Pty Ltd;
SAH Northern Beaches Pty Ltd; and
SAH Norwest Pty Ltd.
75%
1 September 2025
Australia
Sydney Animal Hospital incorporating: Sydney Animal
Hospitals - Baulkham Hills Pty Ltd
75%
7 October 2025
Australia
Highview Vets Pty Ltd t/a Austinmer Veterinary Hospital &
Helensburgh Veterinary Clinic
100%
19 January 2026
Australia
PPAH Vets Pty Ltd t/a Port Phillip Animal Hospital
Trade and asset
24 February 2026
Australia
Pittwater Animal Hospital Pty Ltd
100%
28 April 2026
Australia
Animal Medical Centre Veterinary Hospital Pty Ltd
65%
25 June 2026
Australia
\n
The table below summarises the total assets acquired through business combinations in the year ended 30 June 2026:
\n
Book value of
acquired
Fair value
assets
adjustments
Fair value
Note
\u00a3m
\u00a3m
\u00a3m
Property, plant and equipment
13
3.2
\u2014
3.2
Patient data records
12
\u2014
26.6
26.6
Right\u2011of\u2011use assets
14
3.4
\u2014
3.4
Inventories
0.6
\u2014
0.6
Deferred tax asset/(liability)
25
0.2
(8.0)
(7.8)
Trade and other receivables
0.1
\u2014
0.1
Cash
0.3
\u2014
0.3
Trade and other payables
(2.8)
\u2014
(2.8)
Lease liabilities
(3.4)
\u2014
(3.4)
Total identifiable assets
1.6
18.6
20.2
Less: non\u2011controlling interests
(3.8)
Add: goodwill
12
28.2
Less: gain on bargain purchase
(0.5)
Total purchase consideration
44.1
Purchase consideration \u2013 cash outflow
\n
2026
2025
\u00a3m
\u00a3m
Total purchase consideration
44.1
29.5
Less:
Deferred consideration payable
(0.5)
(0.1)
Cash acquired
(0.3)
(0.2)
Cash outflow for in\u2011year acquisitions
43.3
29.2
Add:
Deferred consideration paid on prior\u2011period acquisitions
\u2014
1.4
Contingent consideration (IFRS 3) paid on prior-period acquisitions
0.4
0.3
Net outflow of cash \u2013 investing activities
43.7
30.9
\n
The Directors do not consider any individual in\u2011year acquisition to be material to the Group and therefore have not separately
\n
disclosed these.
\n
The total consideration of \u00a344.1m is prior to the agreement of the completion accounts. The amounts recognised are subject to
\n
adjustment in line with IFRS 3 for up to twelve months from acquisition, with goodwill being adjusted accordingly.
\n
Goodwill and intangible assets recognised in the year relating to business combinations are not expected to be deductible for tax purposes.
\n
Gain on bargain purchase
\n
On 7 October 2025, the Group acquired 75% of Sydney Animal Hospitals - Baulkham Hills Pty Ltd. The fair value of the identifiable
\n
net assets acquired by the Group amounted to \u00a30.5m, compared with consideration transferred of \u00a3nil, resulting in a gain on bargain
\n
purchase of \u00a30.5m.
\n
Prior to recognising the gain, management reassessed the identification and measurement of all acquired assets and assumed
\n
liabilities in accordance with IFRS 3 and concluded that the values were appropriate.
\n
The gain arose primarily because the practice was maturing and consideration was weighted towards contingent consideration
\n
which will be accounted for under IAS 19.
\n
The gain of \u00a30.5m has been recognised within administrative expenses in the consolidated statement of profit or loss.
\n
Acquired receivables
\n
The fair value of acquired trade receivables is \u00a30.1m. The gross contractual amount for trade receivables due is \u00a30.1m with a loss
\n
allowance of \u00a3nil recognised on acquisition.
\n
Acquisitions with non\u2011controlling interests
\n
During the year, the Group acquired the following:
\n
Fair value of
% share capital
% non\u2011controlling
identifiable net
Non\u2011controlling
Resulting
Name of business combination
acquired
interest
Consideration
assets
interest
goodwill
Sydney Animal Hospital
75%
25%
\u00a321.2m
\u00a310.1m
\u00a32.6m
\u00a313.7m
Animal Medical Centre
Veterinary Hospital Pty Ltd
65%
35%
\u00a35.6m
\u00a33.5m
\u00a31.2m
\u00a33.3m
\n
Goodwill recognised represents the excess of purchase consideration over the fair value of the identifiable net assets. Goodwill
\n
reflects the synergies arising from the combination of the businesses; this includes the assembled workforce and clinical knowledge,
\n
cost synergies arising from shared support functions as well as buying power synergies. Goodwill includes the recognition of an
\n
amount equal to the deferred tax that arises on non\u2011qualifying fixed assets acquired under a business combination.
\n
The Group recognises non-controlling interests in an acquired entity either at fair value or at the non-controlling interest\u2019s proportionate
\n
share of the acquired entity\u2019s net identifiable assets. The decision is made on an acquisition-by-acquisition basis. For the non-controlling
\n
interests in Sydney Animal Hospital Practices and Animal Medical Centre Veterinary Hospital Pty Ltd, the Group elected to recognise
\n
the non-controlling interests at its proportionate share of the acquired net identifiable assets. See note 2 for the Group\u2019s accounting
\n
policies for business combinations.
\n
Revenue and profit contribution
\n
If the acquisitions made in the period had been owned for the full year it is estimated that revenue would have been \u00a330.8m and
\n
adjusted EBITDA \u00a38.6m for the acquired businesses.
\n
Post-acquisition revenue and post-acquisition adjusted EBITDA were \u00a317.2m and \u00a35.0m respectively. The post-acquisition period is from
\n
the date of acquisition to 30 June 2026. Post-acquisition adjusted EBITDA represents the direct operating result of practices from the
\n
date of acquisition to 30 June 2026 prior to the allocation of central overheads on the basis that it is not practicable to allocate these.
Acquisition related costs (costs relating to business combinations)
\n
Acquisition costs of \u00a34.3m (2025: \u00a34.3m) are included within other expenses in note 6 of the financial statements, of which \u00a3nil
\n
relates to stamp duty paid (2025: \u00a30.5m).
\n
Contingent consideration, expensed to the income statement, of \u00a310.5m (2025: \u00a310.6m) is included within other expenses in note 6
\n
of the financial statements.
\n
Contingent consideration (IFRS 3)
\n
Contingent consideration is calculated at fair value at the point of acquisition, and any adjustments to fair value are recorded as and
\n
when they arise. At the acquisition date of each acquisition made during the year, contingent consideration of \u00a3nil is recognised.
\n
Contingent consideration (IAS 19)
\n
Contingent consideration that relates to employment conditions is expensed to the income statement over the relevant service
\n
period. For acquisitions completed in the year, the expense to the income statement is expected to be for a period of up to six years
\n
subject to meeting fixed profitability and employment targets. If these targets are met, contingent consideration totalling \u00a317.1m
\n
would be payable in instalments as follows: \u00a34.6m on each of the first and second anniversaries, \u00a35.3m on the third anniversary,
\n
\u00a32.2m on the fourth anniversary, and \u00a30.2m on each of the fifth and sixth anniversaries of the acquisition.
\n
Business combinations in previous years
\n
Details of business combinations in the comparative year are presented in the consolidated financial statements for the year ended
\n
30 June 2025. Adjustments to the provisional amounts during the measurement resulted in an increase in patient data records of
\n
\u00a30.3m, offset by a reduction of \u00a30.1m in goodwill, \u00a30.1m in trade and other receivables and a reduction in deferred consideration
\n
payable of \u00a30.1m.
\n
During the year, \u00a3nil (2025: \u00a31.4m) was paid to settle deferred consideration payable from prior periods.
\n
Contingent consideration (IFRS 3) of \u00a30.4m paid (2025: \u00a30.3m) relates to a business combination made in the year ended
\n
30 June 2023 where consideration is payable over a three\u2011year period based on the veterinary practice reaching certain
\n
adjusted EBITDA targets, but with no employment clause. As at 30 June 2026, \u00a3nil remains payable (2025: \u00a30.4m).
\n
Business combinations subsequent to the year end
\n
Details of business combinations made subsequent to the year end are set out below. The reason for each acquisition was to
\n
expand the CVS Group business through acquisitions aligned to our strategic goals.
\n
Name of business combination
% share capital acquired
Date of acquisition
Country of incorporation
Veterinary Professional of Adelaide Pty Ltd t/a Pets and
their People
100%
30 July 2026
Australia
Newman Vet Pty Ltd t/a Paws at Prospect
60%
13 August 2026
Australia
\n
The table below summarises the provisional total assets acquired through business combinations subsequent to the year end:
\n
Book value of
acquired
Fair value
assets
adjustments
Fair value
\u00a3m
\u00a3m
\u00a3m
Property, plant and equipment
0.5
\u2014
0.5
Patient data records
\u2014
2.8
2.8
Right\u2011of\u2011use assets
0.6
\u2014
0.6
Inventories
0.1
\u2014
0.1
Deferred tax asset/(liability)
0.2
(0.9)
(0.7)
Trade and other receivables
0.2
\u2014
0.2
Cash
0.6
\u2014
0.6
Trade and other payables
(1.0)
\u2014
(1.0)
Lease liabilities
(0.6)
\u2014
(0.6)
Total identifiable assets
0.6
1.9
2.5
Less: non\u2011controlling interests
(0.5)
Add: goodwill
2.9
Total purchase consideration
4.9
Purchase consideration \u2013 cash outflow
\n
The net outflow of cash is equal to the total purchase consideration and therefore no reconciliation is necessary.
\n
The total consideration of \u00a34.9m is prior to the agreement of the completion accounts. The amounts recognised are provisional and
\n
are subject to adjustment in line with IFRS 3 for up to twelve months from acquisition, with goodwill being adjusted accordingly.
\n
Goodwill and intangible assets recognised in the year relating to business combinations are not expected to be deductible for
\n
tax purposes.
\n
Acquisitions subsequent to the year end with non\u2011controlling interests
Fair value of
% share capital
% non\u2011controlling
identifiable net
Non\u2011controlling
Resulting
Name of business combination
acquired
interest
Consideration
assets
interest
goodwill
Newman Vet Pty Ltd
t/a Paws at Prospect
60%
40%
\u00a31.7m
\u00a31.3m
\u00a30.5m
\u00a30.9m
\n
Goodwill recognised represents the excess of purchase consideration over the fair value of the identifiable net assets. Goodwill
\n
reflects the synergies arising from the combination of the businesses; this includes the assembled workforce and clinical knowledge,
\n
cost synergies arising from shared support functions as well as buying power synergies. Goodwill includes the recognition of an
\n
amount equal to the deferred tax that arises on non\u2011qualifying fixed assets acquired under a business combination.
\n
For the non-controlling interests in Newman Vet Pty Ltd, the Group elected to recognise the non-controlling interests at its
\n
proportionate share of the acquired net identifiable assets. See note 2 for the Group\u2019s accounting policies for business
\ncombinations. ", "dimensions": { "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00516": { "value": "16. Investments
Shares in subsidiary undertakings
Company
Note
\u00a3m
Cost and net book amount
At 1 July 2024
78.0
Options granted to employees of subsidiary undertakings
11
1.2
At 30 June 2025
79.2
Options granted to employees of subsidiary undertakings
11
2.1
At 30 June 2026
81.3
\n
The principal trading subsidiary undertakings of CVS Group plc are set out below:
Name of subsidiary
Principal business
Country of incorporation
Albavet Limited
Veterinary services and buying club
Scotland
Animal Medical Centre Veterinary Hospital Pty Ltd
(65% owned)
Veterinary services
Australia
Animed Direct Limited
Online dispensary
England and Wales
Ark Animal Services Limited
Veterinary services
England and Wales
Axiom Veterinary Laboratories Limited
Veterinary diagnostic services
England and Wales
Biome Vet Pty Ltd
Veterinary services
Australia
Brunker Road Veterinary Centre Pty Ltd
Veterinary services
Australia
B&W Equine Group Limited
Veterinary services
England and Wales
Cattle Dog Health Pty Ltd
Veterinary services
Australia
CVS (Australia) Holdings Proprietary Limited
Holding company
Australia
CVS Vets (Australia) Proprietary Limited
Veterinary services
Australia
CVS (UK) Limited
Veterinary and diagnostic services
England and Wales
East of England Veterinary Specialists Limited
Veterinary services
England and Wales
Endell Veterinary Group Limited
Veterinary services
England and Wales
Fernside Veterinary Centre Limited
Veterinary services
England and Wales
GVHCO Pty Ltd
Veterinary services
Australia
Highcroft Pet Care Limited
Veterinary services
England and Wales
Highview Vets Pty Ltd
Veterinary services
Australia
McDowall Veterinary Hospital Pty Ltd
Veterinary services
Australia
Mi Vet Club Limited
Veterinary goods and services buying club
England and Wales
Okeford Veterinary Centre Limited
Veterinary services
England and Wales
Pet Doctors Limited
Veterinary services
England and Wales
for the year ended 30 June 2026
\n
Name of subsidiary
Principal business
Country of incorporation
Pet Vaccination Clinic Limited
Veterinary services
England and Wales
Pittwater Animal Hospital Pty Ltd
Veterinary services
Australia
Precision Histology International Limited
Veterinary diagnostic services
England and Wales
Ripley Veterinary Hospital Pty Ltd
Veterinary services
Australia
Ruddington and East Leake Veterinary Centre Limited
Veterinary services
England and Wales
SAH Avalon Pty Ltd (75% owned)
Veterinary services
Australia
Sydney Animal Hospitals \u2013 Baulkham Hills Pty Ltd (75% owned)
Veterinary services
Australia
SAH Inner West Pty Ltd (75% owned)
Veterinary services
Australia
SAH Kellyville Pty Ltd (75% owned)
Veterinary services
Australia
SAH Newtown Pty Ltd (75% owned)
Veterinary services
Australia
SAH Northern Beaches Pty Ltd (75% owned)
Veterinary services
Australia
SAH Norwest Pty Ltd (75% owned)
Veterinary services
Australia
Selwood House Vets Pty Ltd (80% owned)
Veterinary services
Australia
Severn Edge Equine Limited
Veterinary services
England and Wales
Severn Edge Farm Limited
Veterinary services
England and Wales
Severn Edge Veterinary Group Limited
Veterinary services
England and Wales
Silverton Veterinary Practice Limited
Veterinary services
England and Wales
Southside Animal Hospital Pty Ltd
Veterinary services
Australia
Sustainable Developments (SW) Limited
Property development
England and Wales
Vetright Pty Ltd (75% owned)
Veterinary services
Australia
Vet Referral Pty Ltd
Veterinary services
Australia
Vet Direct Services Limited
Veterinary instrumentation supply
England and Wales
VPP Group Pty Ltd
Veterinary services
Australia
Werrington Vets Limited
Veterinary services
England and Wales
Woodlands Veterinary Clinic Limited
Veterinary services
England and Wales
The dormant subsidiary undertakings included within the consolidation are as follows:
Name of subsidiary
Country of incorporation
Bridge Veterinary Practice Limited
England and Wales
Darboe and Baily Limited
England and Wales
Enterprise Veterinary Services Limited
England and Wales
Greendale Veterinary Diagnostics Limited
England and Wales
Insight Laboratory Services Limited
England and Wales
Masefield Veterinary Services Ltd
England and Wales
Pet Vaccination UK Limited
England and Wales
Pet Emergency Treatment Services Limited
England and Wales
Pets Holding Limited
England and Wales
Seadown Veterinary Services LTD
England and Wales
Severn Edge Holdings Limited
England and Wales
The Harrogate Vet Limited
England and Wales
The Liverpool Vets Limited
England and Wales
Top Vets Limited
Scotland
Vet Direct Holdings Limited
England and Wales
Veterinary Enterprises & Trading Limited
England and Wales
Your Vets (Holdings) Limited
England and Wales
3Tab Holdings Limited
England and Wales
The registered office for all United Kingdom registered subsidiary undertakings is CVS House, Owen Road, Diss, Norfolk, IP22 4ER,
\n
with the exception of the following companies:
Name of subsidiary
Registered office address
Albavet Limited
24 Nicol Street, Kirkcaldy, Fife KY1 1NY
Axiom Veterinary Laboratories Limited
The Manor House, Brunel Road, Newton Abbot, Devon TQ12 4PB
Precision Histology International Limited
The School House, One Eyed Lane, Weybread, Diss, Norfolk IP21 5TT
Top Vets Limited
Riverside Vet Practice Howden South Lodge, Howden, Livingston EH54 6AD
\n
The registered office for all Australian subsidiary undertakings is BDO Offices \u2013 BDO Services Pty Ltd, Level 18, 360 Queen Street,
\nBrisbane City, Queensland 4000.", "dimensions": { "concept": "ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00517": { "value": "17. Derivative financial instruments
Derivatives are used for hedging in the management of exposure to market risks. This enables the optimisation of the overall cost of
\n
accessing debt capital markets, and the mitigation of the market risk which would otherwise arise from movements in interest rates.
\n
The ineffective element of cash flow hedges in 2026 was immaterial (2025: immaterial).
\n
Cash flow hedges
\n
On 31 January 2024, the Group entered into two interest rate swap arrangements limiting the Group\u2019s exposure to interest rate
\n
increases. The arrangement exposed the Group to Sterling SONIA within a cash flow hedge accounting relationship.
\n
At 30 June 2026, \u00a3100.0m of debt was hedged (2025: \u00a3100.0m); the remainder of the debt was unhedged at the year end.
\n
Below are details of the hedging instruments and hedged items in scope of the IFRS 9 amendments due to interest rate benchmark
\n
reform. The terms of the hedged items listed match those of the corresponding hedging instruments.
Hedge type
Instrument type
Maturing in
Nominal
Hedged item
Cash flow hedge
Receive SONIA, pay Sterling
2028
\u00a3100.0m
Sterling fixed rate issued
fixed interest rate swaps
debt of the same maturity
and nominal of the swap
\n
The Group classifies its interest rate swap arrangement as a cash flow hedge and utilises hedge accounting to minimise income
\n
statement volatility in relation to movements in the value of the swap arrangement.
\n
The fair values of the Group\u2019s interest rate derivatives are established using valuation techniques, primarily discounted cash flows,
\n
based on assumptions that are supported by observable market prices or rates (level 1).
\n
The fair values of derivative financial instruments have been disclosed in the Group consolidated statement of financial position
\n
as follows:
2026
2025
Non-current
Non\u2011current
assets
Liabilities
assets
Liabilities
Group
\u00a3m
\u00a3m
\u00a3m
\u00a3m
Interest rate swap arrangements \u2013 cash flow hedges
0.2
\u2014
0.8
\u2014
\n
Movements in fair values
Interest
rate swap
arrangements
Group
\u00a3m
Fair value at 1 July 2024
0.9
Fair value loss through reserves \u2013 hedged
(0.1)
At 30 June 2025
0.8
Fair value loss through reserves \u2013 hedged
(0.6)
At 30 June 2026
0.2
\n
The cash flow hedge reserve represents the cumulative amount of gains and losses on hedging instruments deemed effective in
\n
cash flow hedges. The cumulative deferred gain or loss on the hedging instrument is recognised in the income statement only when
\n
the hedged transaction impacts the profit or loss or is included directly in the initial cost or other carrying amount of the hedged
\n
non\u2011financial items.
\n
The cost of the hedging reserve includes the effects of the changes in fair value of the time value of the option when only the
\n
intrinsic value of the option is designated as the hedging instrument.
The changes in fair value of the time value of an option in relation to a transaction related hedged item accumulated in the cost of
\n
hedging reserve are reclassified to the income statement only when the hedged transaction affects profit or loss, or included as a
\n
basis adjustment to the non-financial hedged item. The changes in fair value of the time value of an option in relation to a time
\n
period\u2011related hedged item accumulated in the cash flow hedging reserve are amortised to the income statement on a rational basis
\nover the term of the hedging relationship.", "dimensions": { "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00518": { "value": "18. Financial instruments
Financial assets
2026
2025
FVTPL
FVTPL
\u2013 derivatives
\u2013 derivatives
designated
designated
in hedge
Amortised
in hedge
Amortised
relationships
cost
Total
relationships
cost
Total
Group
Note
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
Trade and other receivables
1
20
\u2014
59.0
59.0
\u2014
56.0
56.0
Cash and cash equivalents
21
\u2014
18.4
18.4
\u2014
16.1
16.1
Derivative financial instruments
17
0.2
\u2014
0.2
0.8
\u2014
0.8
Total financial assets
0.2
77.4
77.6
0.8
72.1
72.9
\n
1. Trade and other receivables exclude non\u2011financial assets, e.g. prepayments.
\n
Financial liabilities
2026
2025
FVTPL
FVTPL
\u2013 contingent
Amortised
\u2013 contingent
Amortised
consideration
cost
Total
consideration
cost
Total
Group
Note
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
Borrowings
24
\u2014
(214.1)
(214.1)
\u2014
(145.2)
(145.2)
Trade and other payables
2
22
\u2014
(68.1)
(68.1)
(0.4)
(66.2)
(66.6)
Lease liabilities
14
\u2014
(106.2)
(106.2)
\u2014
(103.6)
(103.6)
Total financial liabilities
\u2014
(388.4)
(388.4)
(0.4)
(315.0)
(315.4)
\n
2. Trade and other payables exclude deferred income, social security and other taxes and employee benefit expense.
2026
2025
Company
Note
\u00a3m
\u00a3m
Amounts owed by Group undertakings
34
171.5
64.0
\n
Amounts owed by Group undertakings are unsecured and interest free and have no fixed date of repayment. Amounts owed
\nby Group undertakings are measured at amortised cost.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00525": { "value": "18. Financial instruments
Financial assets
2026
2025
FVTPL
FVTPL
\u2013 derivatives
\u2013 derivatives
designated
designated
in hedge
Amortised
in hedge
Amortised
relationships
cost
Total
relationships
cost
Total
Group
Note
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
Trade and other receivables
1
20
\u2014
59.0
59.0
\u2014
56.0
56.0
Cash and cash equivalents
21
\u2014
18.4
18.4
\u2014
16.1
16.1
Derivative financial instruments
17
0.2
\u2014
0.2
0.8
\u2014
0.8
Total financial assets
0.2
77.4
77.6
0.8
72.1
72.9
\n
1. Trade and other receivables exclude non\u2011financial assets, e.g. prepayments.
\n
Financial liabilities
2026
2025
FVTPL
FVTPL
\u2013 contingent
Amortised
\u2013 contingent
Amortised
consideration
cost
Total
consideration
cost
Total
Group
Note
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
Borrowings
24
\u2014
(214.1)
(214.1)
\u2014
(145.2)
(145.2)
Trade and other payables
2
22
\u2014
(68.1)
(68.1)
(0.4)
(66.2)
(66.6)
Lease liabilities
14
\u2014
(106.2)
(106.2)
\u2014
(103.6)
(103.6)
Total financial liabilities
\u2014
(388.4)
(388.4)
(0.4)
(315.0)
(315.4)
\n
2. Trade and other payables exclude deferred income, social security and other taxes and employee benefit expense.
2026
2025
Company
Note
\u00a3m
\u00a3m
Amounts owed by Group undertakings
34
171.5
64.0
\n
Amounts owed by Group undertakings are unsecured and interest free and have no fixed date of repayment. Amounts owed
\nby Group undertakings are measured at amortised cost.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialAssetsHeldForTradingExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00524": { "value": "18. Financial instruments
Financial assets
2026
2025
FVTPL
FVTPL
\u2013 derivatives
\u2013 derivatives
designated
designated
in hedge
Amortised
in hedge
Amortised
relationships
cost
Total
relationships
cost
Total
Group
Note
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
Trade and other receivables
1
20
\u2014
59.0
59.0
\u2014
56.0
56.0
Cash and cash equivalents
21
\u2014
18.4
18.4
\u2014
16.1
16.1
Derivative financial instruments
17
0.2
\u2014
0.2
0.8
\u2014
0.8
Total financial assets
0.2
77.4
77.6
0.8
72.1
72.9
\n
1. Trade and other receivables exclude non\u2011financial assets, e.g. prepayments.
\n
Financial liabilities
2026
2025
FVTPL
FVTPL
\u2013 contingent
Amortised
\u2013 contingent
Amortised
consideration
cost
Total
consideration
cost
Total
Group
Note
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
Borrowings
24
\u2014
(214.1)
(214.1)
\u2014
(145.2)
(145.2)
Trade and other payables
2
22
\u2014
(68.1)
(68.1)
(0.4)
(66.2)
(66.6)
Lease liabilities
14
\u2014
(106.2)
(106.2)
\u2014
(103.6)
(103.6)
Total financial liabilities
\u2014
(388.4)
(388.4)
(0.4)
(315.0)
(315.4)
\n
2. Trade and other payables exclude deferred income, social security and other taxes and employee benefit expense.
2026
2025
Company
Note
\u00a3m
\u00a3m
Amounts owed by Group undertakings
34
171.5
64.0
\n
Amounts owed by Group undertakings are unsecured and interest free and have no fixed date of repayment. Amounts owed
\nby Group undertakings are measured at amortised cost.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialLiabilitiesHeldForTradingExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00521": { "value": "18. Financial instruments
Financial assets
2026
2025
FVTPL
FVTPL
\u2013 derivatives
\u2013 derivatives
designated
designated
in hedge
Amortised
in hedge
Amortised
relationships
cost
Total
relationships
cost
Total
Group
Note
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
Trade and other receivables
1
20
\u2014
59.0
59.0
\u2014
56.0
56.0
Cash and cash equivalents
21
\u2014
18.4
18.4
\u2014
16.1
16.1
Derivative financial instruments
17
0.2
\u2014
0.2
0.8
\u2014
0.8
Total financial assets
0.2
77.4
77.6
0.8
72.1
72.9
\n
1. Trade and other receivables exclude non\u2011financial assets, e.g. prepayments.
\n
Financial liabilities
2026
2025
FVTPL
FVTPL
\u2013 contingent
Amortised
\u2013 contingent
Amortised
consideration
cost
Total
consideration
cost
Total
Group
Note
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
Borrowings
24
\u2014
(214.1)
(214.1)
\u2014
(145.2)
(145.2)
Trade and other payables
2
22
\u2014
(68.1)
(68.1)
(0.4)
(66.2)
(66.6)
Lease liabilities
14
\u2014
(106.2)
(106.2)
\u2014
(103.6)
(103.6)
Total financial liabilities
\u2014
(388.4)
(388.4)
(0.4)
(315.0)
(315.4)
\n
2. Trade and other payables exclude deferred income, social security and other taxes and employee benefit expense.
2026
2025
Company
Note
\u00a3m
\u00a3m
Amounts owed by Group undertakings
34
171.5
64.0
\n
Amounts owed by Group undertakings are unsecured and interest free and have no fixed date of repayment. Amounts owed
\nby Group undertakings are measured at amortised cost.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsHeldForTradingExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00526": { "value": "Financial assets
2026
2025
FVTPL
FVTPL
\u2013 derivatives
\u2013 derivatives
designated
designated
in hedge
Amortised
in hedge
Amortised
relationships
cost
Total
relationships
cost
Total
Group
Note
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
Trade and other receivables
1
20
\u2014
59.0
59.0
\u2014
56.0
56.0
Cash and cash equivalents
21
\u2014
18.4
18.4
\u2014
16.1
16.1
Derivative financial instruments
17
0.2
\u2014
0.2
0.8
\u2014
0.8
Total financial assets
0.2
77.4
77.6
0.8
72.1
72.9
\n1. Trade and other receivables exclude non\u2011financial assets, e.g. prepayments. ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialAssetsExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00527": { "value": "Financial liabilities
2026
2025
FVTPL
FVTPL
\u2013 contingent
Amortised
\u2013 contingent
Amortised
consideration
cost
Total
consideration
cost
Total
Group
Note
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
Borrowings
24
\u2014
(214.1)
(214.1)
\u2014
(145.2)
(145.2)
Trade and other payables
2
22
\u2014
(68.1)
(68.1)
(0.4)
(66.2)
(66.6)
Lease liabilities
14
\u2014
(106.2)
(106.2)
\u2014
(103.6)
(103.6)
Total financial liabilities
\u2014
(388.4)
(388.4)
(0.4)
(315.0)
(315.4)
\n2. Trade and other payables exclude deferred income, social security and other taxes and employee benefit expense.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00530": { "value": "19. Inventories
All inventories are finished goods held for resale. The Directors do not consider the difference between the purchase price
\nof inventories and their replacement cost to be material. ", "dimensions": { "concept": "ifrs-full:DisclosureOfInventoriesExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00533": { "value": "20. Trade and other receivables
Group
Group
Company
Company
2026
2025
2026
2025
\u00a3m
\u00a3m
\u00a3m
\u00a3m
Trade receivables:
Within their due period
20.3
18.1
\u2014
\u2014
Past due:
Not impaired
13.8
11.2
\u2014
\u2014
Fully impaired
2.9
3.5
\u2014
\u2014
Total trade receivables
37.0
32.8
\u2014
\u2014
Less: provision for impairment of receivables
(2.9)
(3.5)
\u2014
\u2014
Trade receivables \u2013 net
34.1
29.3
\u2014
\u2014
Other receivables
9.0
11.2
\u2014
\u2014
Prepayments
15.9
13.4
\u2014
\u2014
Accrued income
15.9
15.5
\u2014
\u2014
Total trade and other receivables
74.9
69.4
\u2014
\u2014
\n
Group
\n
The carrying amount of trade and other receivables is deemed to be a reasonable approximation to fair value. The maximum
\n
exposure to credit risk at the reporting date is the fair value of each class of receivable above with the exception of prepayments
\n
which hold no credit risk. The Group does not hold any collateral as security. The Group\u2019s trade and other receivables are
\n
denominated primarily in Sterling, with small amounts in Australian Dollars for Australian operations.
\n
A provision for expected credit losses has been recognised at the reporting date through consideration of the ageing profile of the
\n
Group\u2019s trade receivables and the perceived credit quality of its customers reflecting net debt due. The carrying amount of trade
\n
receivables, net of expected credit losses, is considered to be an approximation to their fair value. The amount of the expected
\n
losses was \u00a32.9m (2025: \u00a33.5m). The Group has not disclosed the expected loss rate as this varies by type of customer. The Group
\n
assesses its expected credit loss by reviewing historical cash flows of the ageing profile of the trade receivables.
\n
The Group does not consider that any financial asset, other than those provided for above, is credit impaired.
\n
Aggregate movements on the Group\u2019s expected losses of trade receivables are as follows:
2026
2025
\u00a3m
\u00a3m
At the beginning of the year
3.5
3.3
Charged to the income statement within administrative expenses
1.2
1.6
Utilisation of the provision during the year
(1.8)
(1.4)
At the end of the year
2.9
3.5
\n
Other receivables do not contain impaired assets.
\n
At 30 June 2026, there is a contract asset recorded as accrued income of \u00a315.1m (2025: \u00a314.7m, 2024: \u00a312.5m), relating to
\n
customer membership schemes including the Healthy Pet Club (HPC) contract. The contract asset arises from customers having
\n
received consultations and treatments which are weighted towards the beginning of the twelve\u2011month scheme, in advance of cash
\n
payments, which are received in twelve equal instalments, as detailed more fully in note 2. Due to the nature of the scheme, the
\n
accrued income amount brought forward has been fully utilised in the year.
\nThe remaining accrued income balance of \u00a30.8m (2025: \u00a30.8m) relates to veterinary services procedures performed but not invoiced. ", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00534": { "value": "21. Cash and cash equivalents
Group
Company
2026
2025
2026
2025
\u00a3m
\u00a3m
\u00a3m
\u00a3m
Total cash and cash equivalents
18.4
16.1
\u2014
\u2014
", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00535": { "value": "22. Trade and other payables
Group
Company
2026
2025
2026
2025
\u00a3m
\u00a3m
\u00a3m
\u00a3m
Current
Trade payables
44.8
49.3
\u2014
\u2014
Social security and other taxes
23.4
23.7
\u2014
\u2014
Employee benefit obligations
1
11.6
13.5
\u2014
\u2014
Deferred income
2
2.7
1.6
\u2014
\u2014
Accruals
23.3
16.9
\u2014
\u2014
Total current trade and other payables
105.8
105.0
Non-current
Employee benefit obligations
1
0.8
0.4
\u2014
\u2014
Total non-current trade and other payables
0.8
0.4
\u2014
\u2014
Total trade and other payables
106.6
105.4
\u2014
\u2014
\n
1.
Employee benefit obligations relate to leave obligations, expected bonus payments and contingent consideration, accounted for under IAS 19.
\n
2.
Deferred income primarily relates to the contract liability for Healthy Pet Club (HPC) contracts.
\n
At 30 June 2026, the fair value of contingent consideration recognised within employee benefit obligations was \u00a37.8m (2025: \u00a38.5m).
\n
The final payments are dependent on the future profitability of the acquired veterinary practices and the continued employment
\n
of the vendors. As these arrangements are linked to post\u2011acquisition employment, they are accounted for as long\u2011term employee
\n
benefits under IAS 19, \u2018Employee Benefits\u2019. The maximum undiscounted amount payable under these arrangements over the
\n
remaining term of the agreements is \u00a329.5m (2025: \u00a327.8m), and the minimum amount payable is \u00a3nil. The liability recognised at
\n
30 June 2026 reflects the portion attributable to service provided up to the reporting date and management\u2019s assessment of the
\n
expected achievement of the associated profitability targets.
\nContingent consideration paid, shown within cash generated from operations, is \u00a311.8m (2025: \u00a38.3m).", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00536": { "value": "23. Provisions
2026
2025
\u00a3m
\u00a3m
At the beginning of the year
0.5
0.9
Additional provision
1.0
0.1
Utilised provision
(0.5)
(0.5)
At the end of the year
1.0
0.5
\n
Provisions relate to costs set aside for properties including site closures and other property maintenance obligations. It is
\nanticipated these will be utilised in the next twelve months.", "dimensions": { "concept": "ifrs-full:DisclosureOfProvisionsExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00537": { "value": "24. Borrowings
Borrowings comprise bank loans and are denominated in Sterling. The repayment profile is as follows:
2026
2025
Group
\u00a3m
\u00a3m
Within one year or on demand
\u2014
\u2014
Between one and two years
\u2014
\u2014
After more than two years
214.1
145.2
214.1
145.2
\n
The balances above are shown net of issue costs of \u00a33.9m (2025: \u00a32.3m), which are being amortised over the term of the bank
\n
loan. The carrying amount of borrowings is deemed to be a reasonable approximation to fair value.
\n
On 21 May 2026, the Group amended its \u00a3350.0m total facility, extending the maturity from February 2028 to May 2030 and
\n
revising certain financial covenants. The modification did not meet the criteria for derecognition under IFRS 9. A modification loss of
\n
\u00a3nil was recognised in finance costs during the year.
Following the refinance undertaken in May 2026, the Group has total facilities of \u00a3350.0m to 20 May 2030 (previously February 2028),
\n
provided by a syndicate of eight banks: AIB, Danske, HSBC, JP Morgan, Lloyds, NatWest, Virgin Money and Westpac. The facility
\n
comprises the following elements:
\n
\u2022 a fixed\u2011term loan of \u00a3125.0m (previously \u00a387.5m), repayable on 20 May 2030, with the option to extend by a year to 2031;
\n
\u2022 a revolving credit facility of \u00a3225.0m (previously \u00a3262.5m), with the same duration as the fixed\u2011term loan; and
\n
\u2022 a \u00a35.0m overdraft facility, renewable annually.
\n
The two financial covenants associated with these facilities are based on the ratios of bank test net debt to bank test EBITDA and
\n
bank test EBITDA to interest. The bank test net debt to bank test EBITDA ratio must not exceed 3.25x or 3.75x in respect of an
\n
Acquisition Spike Period. The bank test EBITDA to interest ratio must not be less than 3.5x. The facilities require cross-guarantees
\n
from the most significant of CVS Group\u2019s trading subsidiaries but are not secured on the assets of the Group. The Acquisition Spike
\n
Period covers a period of twelve months following the completion of a Permitted Acquisition under the terms of the loan facility.
\n
Bank test EBITDA is based on the last twelve months\u2019 adjusted EBITDA performance annualised for the effect of acquisitions and
\n
adding back share option expense, prior to the impact of IFRS 16 and excluding the share attributable to non-controlling interests.
\n
Bank covenants are tested on the last day of each half\u2011yearly period ending on 31 December and 30 June in each year. The Group
\n
has considerable headroom in both financial covenants and in its undrawn but committed facilities as at 30 June 2026. More
\n
information can be found in note 3.
\n
Bank borrowings bear interest at 1.25% to 2.50% above SONIA. The applicable interest rate is dependent upon the bank test net
\n
debt to bank test EBITDA ratio. During the year the bank borrowings carried a rate averaging 1.6% above SONIA.
\n
Interest rate risk is also managed centrally and derivative instruments are used to mitigate this risk. On 31 January 2024, the Group
\n
entered into a four\u2011year interest rate fixed swap arrangement to hedge fluctuations in interest rates on \u00a3100.0m of its term loan.
\n
At the year end, \u00a3100.0m (2025: \u00a3100.0m) of the combined term loan and revolving credit facility was hedged using an interest rate
\n
swap. The remainder of the debt is not hedged. Further information on the cash flow hedge can be found in note 17.
\n
Undrawn committed borrowing facilities
\n
At 30 June 2026, the Group has a committed overdraft facility of \u00a35.0m (2025: \u00a35.0m) and an RCF of \u00a3225.0m (2025: \u00a3262.5m).
\n
The overdraft was undrawn at 30 June 2026 (2025: undrawn) and the RCF was \u00a3132.0m undrawn (2025
: \u00a3202.5m undrawn).
\nA commitment fee is paid on undrawn loan facilities.", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00542": { "value": "26. Share capital
2026
2025
Company
\u00a3m
\u00a3m
Issued and fully paid
2026: 69,199,749 Ordinary shares of 0.2p each (2025: 71,740,184 Ordinary shares of 0.2p each)
0.1
0.1
\n
During the year, CVS repurchased and cancelled 2,542,125 Ordinary shares at an average price of \u00a312.48 for a total consideration
\n
of \u00a331.7m (2025: no shares were repurchased).
\n
During the year, shares were issued for a total consideration of \u00a3nil (2025: \u00a30.1m) as follows
:
2026
2025
shares
shares
SAYE13
\u2014
8,051
SAYE16
646
\u2014
SAYE17
1,044
\u2014
Total
1,690
8,051
\n
Details of shares under option are provided in note 11 to the financial statements.
\n
The authorised share capital of the Company is 352,000,000 Ordinary shares of 0.2p each.
\n
Dividends
\n
The Directors have proposed a final dividend of 9.0p (2025: 8.5p) per share, giving a total of \u00a36.2m (2025: \u00a36.1m). During the year,
\n
the 2025 final dividend totalling \u00a36.1m was paid (2025: final 2024 dividend paid \u00a35.7m).
\n
Dividends paid to non-controlling interests amount to \u00a30.2m (2025: \u00a30.2m).
\n
EBT own shares
\n
The Group operates an EBT which holds 164 shares (2025: 164 shares).
\n
In the year ended 30 June 2017, the Group established an EBT for the purposes of satisfying the exercise of certain share options
\n
vesting under the Group\u2019s ESP and SAYE schemes. The Group has accounted for the purchase of the shares held by the EBT as
\n
Treasury shares and has deducted these from reserves.
\n
During the year, the EBT bought no shares at open market value for \u00a3nil (2025: no shares at open market value for \u00a3nil).
\nThere was no movement in EBT shares in the period. ", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00543": { "value": "26. Share capital
2026
2025
Company
\u00a3m
\u00a3m
Issued and fully paid
2026: 69,199,749 Ordinary shares of 0.2p each (2025: 71,740,184 Ordinary shares of 0.2p each)
0.1
0.1
\n
During the year, CVS repurchased and cancelled 2,542,125 Ordinary shares at an average price of \u00a312.48 for a total consideration
\n
of \u00a331.7m (2025: no shares were repurchased).
\n
During the year, shares were issued for a total consideration of \u00a3nil (2025: \u00a30.1m) as follows
:
2026
2025
shares
shares
SAYE13
\u2014
8,051
SAYE16
646
\u2014
SAYE17
1,044
\u2014
Total
1,690
8,051
\n
Details of shares under option are provided in note 11 to the financial statements.
\n
The authorised share capital of the Company is 352,000,000 Ordinary shares of 0.2p each.
\n
Dividends
\n
The Directors have proposed a final dividend of 9.0p (2025: 8.5p) per share, giving a total of \u00a36.2m (2025: \u00a36.1m). During the year,
\n
the 2025 final dividend totalling \u00a36.1m was paid (2025: final 2024 dividend paid \u00a35.7m).
\n
Dividends paid to non-controlling interests amount to \u00a30.2m (2025: \u00a30.2m).
\n
EBT own shares
\n
The Group operates an EBT which holds 164 shares (2025: 164 shares).
\n
In the year ended 30 June 2017, the Group established an EBT for the purposes of satisfying the exercise of certain share options
\n
vesting under the Group\u2019s ESP and SAYE schemes. The Group has accounted for the purchase of the shares held by the EBT as
\n
Treasury shares and has deducted these from reserves.
\n
During the year, the EBT bought no shares at open market value for \u00a3nil (2025: no shares at open market value for \u00a3nil).
\nThere was no movement in EBT shares in the period. ", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00546": { "value": "Dividends
The Directors have proposed a final dividend of 9.0p (2025: 8.5p) per share, giving a total of \u00a36.2m (2025: \u00a36.1m). During the year,
\n
the 2025 final dividend totalling \u00a36.1m was paid (2025: final 2024 dividend paid \u00a35.7m).
\nDividends paid to non-controlling interests amount to \u00a30.2m (2025: \u00a30.2m).", "dimensions": { "concept": "ifrs-full:DisclosureOfDividendsExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00547": { "value": "EBT own shares
The Group operates an EBT which holds 164 shares (2025: 164 shares).
\n
In the year ended 30 June 2017, the Group established an EBT for the purposes of satisfying the exercise of certain share options
\n
vesting under the Group\u2019s ESP and SAYE schemes. The Group has accounted for the purchase of the shares held by the EBT as
\n
Treasury shares and has deducted these from reserves.
\n
During the year, the EBT bought no shares at open market value for \u00a3nil (2025: no shares at open market value for \u00a3nil).
There was no movement in EBT shares in the period. ", "dimensions": { "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00548": { "value": "27. Share premium The share premium reserve comprises the premium received over the nominal value of shares issued.", "dimensions": { "concept": "cvsg:DisclosureOfSharePremiumTextBlock", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00549": { "value": "28. Analysis of movement in liabilities from financing activities
Liabilities on
At 1 July
disposed
Non\u2011cash
At 30 June
2025
Cash flow
New leases
leases
movement
2026
Group
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
Lease liabilities
(103.6)
22.6
(23.0)
2.7
(4.9)
(106.2)
Bank loans
(145.2)
(70.5)
\u2014
\u2014
1.6
(214.1)
Total liabilities from financing activities
(248.8)
(47.9)
(23.0)
2.7
(3.3)
(320.3)
Liabilities on
At 1 July
disposed
Non\u2011cash
At 30 June
2024
Cash flow
New leases
leases
movement
2025
Group
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
\u00a3m
Lease liabilities
(106.5)
21.5
(16.7)
3.1
(5.0)
(103.6)
Bank loans
(181.3)
37.0
\u2014
\u2014
(0.9)
(145.2)
Total liabilities from financing activities
(287.8)
58.5
(16.7)
3.1
(5.9)
(248.8)
\n
Non\u2011cash movements on lease liabilities mainly comprise interest on lease liabilities and foreign exchange gain/(losses) from
\n
retranslation. Non\u2011cash movements on borrowings and bank loans mainly include amortisation of issue costs on bank loans and
\nbank debt acquired.", "dimensions": { "concept": "ifrs-full:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00554": { "value": "29. Cash flow generated from operations
Group
Company
2026
2025
2026
2025
\u00a3m
\u00a3m
\u00a3m
\u00a3m
Profit/(loss) for the year
17.8
53.0
145.3
(1.3)
Tax expense
14.2
13.3
\u2014
\u2014
Finance expense
15.6
17.2
\u2014
\u2014
Profit on sale of discontinued operation
\u2014
(33.5)
\u2014
\u2014
Gain on bargain purchase
(0.5)
\u2014
\u2014
\u2014
Amortisation of intangible assets
26.0
26.0
\u2014
\u2014
Impairment of intangible assets
2.0
\u2014
Depreciation of property, plant and equipment
21.0
20.4
\u2014
\u2014
Depreciation of right\u2011of\u2011use assets
17.7
18.1
\u2014
\u2014
Loss on sale of property, plant and equipment and disposal and impairment
of right\u2011of\u2011use assets
2.3
1.1
\u2014
\u2014
(Increase)/decrease in inventories
(0.5)
2.9
\u2014
\u2014
(Increase)/decrease in trade and other receivables
1
(11.9)
(9.9)
(107.5)
6.9
(Decrease)/increase in trade and other payables
(3.3)
4.7
\u2014
\u2014
Decrease in provisions
(0.5)
(0.4)
\u2014
\u2014
Share option expense
2.1
1.2
\u2014
\u2014
Total net cash flow generated from operations
102.0
114.1
37.8
5.6
\n
1.
The movement in trade and other receivables includes movement in Research and Development Expenditure Tax Credit receivable of \u00a36.7m
\n(2025: \u00a37.4m) where the balance sits in corporation tax receivable. ", "dimensions": { "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00555": { "value": "30. Guarantees and other financial commitments
Capital commitments
\n
The Group had no capital commitments as at 30 June 2026 (2025: \u00a3nil).
\n
Bank guarantees
\n
The Company is a member of the Group\u2019s banking arrangement, under which it is party to unlimited cross-guarantees in respect of
\n
the banking facilities of other Group undertakings, amounting to \u00a3355.0m at 30 June 2026 (2025: \u00a3355.0m). The Directors do not
\n
expect any material loss to the Company to arise in respect of the guarantees.
\n
Contingent liabilities
\n
A letter of support has been provided to certain subsidiaries indicating the intention of the Company to support them, if required,
\n
for a period of a minimum of twelve months from the date of signing their financial statements.
Exemption from audit by parent company guarantee
\n
The following wholly owned subsidiaries of the Company are covered by a guarantee provided by CVS Group plc and are
\n
consequently entitled to an exemption under Section 479A from the requirement of the Act relating to the audit of individual
\n
accounts. Under this guarantee, the Group will guarantee all outstanding liabilities of these entities. The Group has deemed it not
\n
practical to quantify the possible outflow and no liability is expected to arise under the guarantee. The entities covered by this
\n
guarantee are disclosed overleaf.
Name of subsidiary
Company number
3Tab Holdings Limited
11111944
Albavet Limited
SC275059
Animed Direct Limited
07007357
Ark Animal Services Limited
06135863
Axiom Veterinary Laboratories Limited
02526935
B & W Equine Group Limited
06777468
Bridge Veterinary Practice Limited
05629768
Darboe and Baily Limited
07328167
East of England Veterinary Specialists Limited
10722594
Endell Veterinary Group Limited
08078309
Enterprise Veterinary Services Limited
07640364
Fernside Veterinary Centre Limited
05025485
Greendale Veterinary Diagnostics Limited
05138112
Highcroft Pet Care Limited
07238070
Insight Laboratory Services Limited
06353163
Masefield Veterinary Services Limited
06511948
Mi Vet Club Limited
08365201
Okeford Veterinary Centre Limited
05984705
Pet Doctors Limited
03769799
Pet Emergency Treatment Services Limited
03586933
Pet Vaccination Clinic Limited
03252801
Pet Vaccination UK Limited
05391973
Pets Holding Limited
11161672
Precision Histology International Limited
02161963
Ruddington and East Leake Veterinary Centre Limited
04551334
Seadown Veterinary Services LTD
05377692
Severn Edge Equine Limited
09524486
Severn Edge Farm Limited
09521408
Severn Edge Holdings Limited
09522086
Severn Edge Veterinary Group Limited
09523786
Silverton Veterinary Practice Limited
08101117
Sustainable Developments (SW) Limited
05174372
The Harrogate Vet Limited
11333183
The Liverpool Vets Limited
10711911
Top Vets Limited
SC441172
Vet Direct Services Limited
05167635
Vet Direct Holdings Limited
06746630
Veterinary Enterprises & Trading Ltd
03495054
Werrington Vets Limited
11201583
Woodlands Veterinary Clinic Limited
07680917
Your Vets (Holdings) Limited
07071834
", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00558": { "value": "Capital commitments
The Group had no capital commitments as at 30 June 2026 (2025: \u00a3nil).
\n
Bank guarantees
\n
The Company is a member of the Group\u2019s banking arrangement, under which it is party to unlimited cross-guarantees in respect of
\n
the banking facilities of other Group undertakings, amounting to \u00a3355.0m at 30 June 2026 (2025: \u00a3355.0m). The Directors do not
\n
expect any material loss to the Company to arise in respect of the guarantees.
\n
Contingent liabilities
\n
A letter of support has been provided to certain subsidiaries indicating the intention of the Company to support them, if required,
\nfor a period of a minimum of twelve months from the date of signing their financial statements.", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00565": { "value": "Contingent liabilities
A letter of support has been provided to certain subsidiaries indicating the intention of the Company to support them, if required,
for a period of a minimum of twelve months from the date of signing their financial statements.", "dimensions": { "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00570": { "value": "32. Discontinued operations
There were no discontinued operations during the year ended 30 June 2026. The comparative period relates to the Group\u2019s
\n
Crematoria operations, which were disposed of on 15 May 2025 and were presented as a discontinued operation in accordance
\n
with IFRS 5.
\n
Financial performance and cash flow information
\n
The financial performance and cash flow information presented are for the period ended 30 June 2026 and 15 May 2025
\n
(2025 column).
2026
2025
\u00a3m
\u00a3m
Revenue
\u2014
7.9
Expenses
\u2014
(7.7)
Profit before tax
\u2014
0.2
Tax credit
\u2014
0.2
Profit after tax of discontinued operations
\u2014
0.4
Profit on sale of the subsidiaries after tax
\u2014
33.5
Profit from discontinued operations
\u2014
33.9
Exchange differences on translation of discontinued operations
\u2014
\u2014
Other comprehensive profit from discontinued operations
\u2014
33.9
Net cash inflow from operating activities
\u2014
0.3
Net cash outflow from investing activities
\u2014
(1.0)
Net cash from financing activities
\u2014
\u2014
Net decrease in cash generated by the discontinued operation
\u2014
(0.7)
\n
Details of the sale of the discontinued operation
2026
2025
\u00a3m
\u00a3m
Consideration received
\u2014
42.3
Consideration to be received
\u2014
0.4
Carrying amount of net assets sold
\u2014
(9.2)
Profit on sale before income tax and reclassification of foreign currency translation reserve
\u2014
33.5
Tax on gain
\u2014
\u2014
Profit on sale after tax
\u2014
33.5
\n
During the current year, the Group received \u00a30.4m of deferred consideration relating to the disposal completed in the prior year.
\nNo additional gain or loss has been recognised in respect of the disposal during the current year. ", "dimensions": { "concept": "ifrs-full:DisclosureOfDiscontinuedOperationsExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00571": { "value": "33. Events after the reporting period
Since 30 June 2026, the Group has completed two acquisitions comprising four practice sites for a total consideration of \u00a34.9m
\n
(Australian $9.3m), detailed below. This is aligned with the Group\u2019s strategic goals.
% share capital
Name of business combination
acquired
Date of acquisition
Country of incorporation
Veterinary Professional of Adelaide Pty Ltd t/a Pets and
their People
100%
30 July 2026
Australia
Newman Vet Pty Ltd t/a Paws at Prospect
60%
13 August 2026
Australia
\n
Further information on these business combinations can be found in note 15.
\n
The Group has exchanged contracts in respect of an acquisition of a three site small animal first opinion veterinary practice in
\n
South Australia, and a one site small animal first opinion veterinary practice in Western Australia, for combined initial consideration
\n
of \u00a34.0m, with completion expected in due course.
\n
In addition the Group has exchanged contracts in respect of an acquisition of a two site small animal first opinion veterinary practice
\n
in the UK, for initial consideration of \u00a315.0m, with completion expected in due course.
Since the year end, the Company repurchased and have either cancelled, or are in the process of cancelling 1,590,167 Ordinary shares
\nat an average price of \u00a312.75 for a total consideration of \u00a320.3m. Total shares outstanding at 24 September 2026 are 67,609,582. ", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00578": { "value": "34. Related party transactions
Directors\u2019 and key management\u2019s compensation is disclosed in note 8.
\n
Company
\n
During the year, the Company had the following transactions with CVS (UK) Limited, the Group\u2019s immediate subsidiary:
2026
2025
\u00a3m
\u00a3m
Recharge of expenses incurred by CVS (UK) Limited on behalf of the Company
(4.7)
(1.3)
Funds lent for share buy back
(31.7)
\u2014
Repayment of cash from share proceeds
\u2014
0.1
Cash advanced to fund payment of dividend
(6.1)
(5.7)
Dividends receivable from subsidiary companies
150.0
\u2014
\n
The following balances were owed by related companies:
2026
2025
Receivable
Payable
Receivable
Payable
\u00a3m
\u00a3m
\u00a3m
\u00a3m
CVS (UK) Limited
171.5
\u2014
64.0
\u2014
\n
Amounts owed by CVS (UK) Limited are in the normal course of trading, are unsecured and interest free and have no fixed date
\n
of repayment.
\n
The carrying amount is considered to approximate to fair value. This balance represents the maximum amount of credit risk
\n
the company is exposed to. The recoverability of this balance has been assessed and no provision for expected credit loss has
\n
been recognised.
\n
Transactions with Directors and key management
\n
On 24 November 2022, the Group completed the purchase of 100.0% of the share capital of The Harrogate Vet Limited, a company
\n
registered in England and Wales, comprising one companion animal veterinary practice site in the UK. Prior to acquisition, the
\n
company was partially owned by the spouse of one of the Executive Directors of the Group at that date, and as such the acquisition
\n
was considered a related party transaction. The terms of the acquisition, including consideration paid, were on an arm\u2019s length
\n
basis and consistent with acquisitions of other unrelated entities.
\n
The related party remained in part\u2011time employment within the Group during the prior period and received a salary in 2025 of
\n
\u00a332,885 which is on an arm\u2019s length basis. The related party was not employed by the Group during this financial year.
\n
The following dividends were paid to the Directors of the Group:
2025
2026
restated
\u00a3
\u00a3
R Gray
1
366
345
D Kemp
889
837
J Shaw
133
132
D Wilton
850
720
R Fairman
5,749
5,280
R Alfonso
1,691
1,592
P Higgs
1
314
296
Spouse of R Gray
281
281
Spouse of R Fairman
1,030
969
Spouse of R Alfonso
381
359
\n
1.
R Gray and P Higgs\u2019 dividends received have been restated to reflect their actual holding on the dividend date.
\n
Ultimate controlling party
\nThe Directors consider there is no ultimate controlling party. ", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00579": { "value": "35. Non-controlling interest (NCI)
Set out below is summarised financial information for an aggregated view of subsidiaries that have non\u2011controlling interests.
\n
These are not deemed material to the Group. The amounts disclosed are before intercompany eliminations.
Proportion of
Principal place
ownership interests
Name of subsidiary
of business
held by NCI
Vetright Pty Ltd
Queensland, Australia
25%
Selwood House Vets Pty Ltd
Sydney, Australia
20%
Sydney Animal Hospital incorporating:
SAH Avalon Vet Pty Ltd;
SAH Inner West Pty Ltd;
SAH Kellyville Pty Ltd;
SAH Newtown Pty Ltd;
SAH Northern Beaches Pty Ltd;
SAH Norwest Pty Ltd; and
Sydney Animal Hospitals \u2013 Baulkham Hills Pty Ltd.
Sydney, Australia
25%
Animal Medical Centre Veterinary Hospital Pty Ltd
Victoria, Australia
35%
VPP Group Pty Ltd
Victoria, Australia
0%
1
\n
1.
On 16 June 2026, the Group acquired the remaining 30% interest in VPP Group Pty Ltd, increasing its ownership interest from 70% to 100%.
\n
VPP Group Pty Ltd balances are included within the tables below for the period up to 16 June 2026.
\n
Summarised statement of financial position
2026
2025
1
\u00a3m
\u00a3m
Current assets
6.5
3.0
Current liabilities
(6.4)
(2.9)
Current net assets
0.1
0.1
Non\u2011current assets
27.0
8.5
Non\u2011current liabilities
(8.2)
(2.7)
Non-current net assets
18.8
5.8
Net assets
18.9
5.9
Accumulated NCI
5.5
1.9
\n
1. Restated to include patient data records and associated deferred tax liabilities.
\n
Summarised statement of comprehensive income
2026
2025
\u00a3m
\u00a3m
Revenue
23.0
5.2
Profit for the period
2.0
0.8
Total comprehensive income
2.0
0.8
Profit allocated to NCI
0.5
0.2
Dividends paid to NCI
0.2
0.2
\n
Summarised cash flows
2026
2025
\u00a3m
\u00a3m
Cash inflow from operating activities
1.1
1.2
Cash outflow from investing activities
(0.1)
\u2014
Cash outflow from financing activities
(1.6)
(1.0)
Net (decrease)/increase in cash and cash equivalents
(0.6)
0.2
\n
On 16 June 2026, the Group acquired the remaining 30% interest in VPP Group Pty Ltd for consideration of \u00a32.1m, increasing its
\n
ownership interest from 70% to 100%. As control had previously been obtained, the transaction was accounted for as an equity
\ntransaction. Following the acquisition, no non\u2011controlling interest remains in respect of this subsidiary. ", "dimensions": { "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory", "language": "en", "entity": "scheme:213800J41XDQ2NX48O05", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } } } }