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"unit": "iso4217:GBP" } }, "fact-10": { "value": "36500000.0", "decimals": -5, "dimensions": { "concept": "ifrs-full:ShorttermBorrowings", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-11": { "value": "39100000.0", "decimals": -5, "dimensions": { "concept": "ifrs-full:ShorttermBorrowings", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-12": { "value": "8400000.0", "decimals": 4, "dimensions": { "concept": "haysplc:PensionContributionsComprise", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-13": { "value": "18200000.0", "decimals": 4, "dimensions": { "concept": "haysplc:PensionContributionsComprise", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2023-07-01T00:00:00/2024-07-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-14": { "value": "12600000.0", "decimals": 4, "dimensions": { "concept": "haysplc:FullPensionBuyIn", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-15": { "value": "2100000.0", "decimals": 4, "dimensions": { "concept": "haysplc:FurtherExpenses", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-431": { "value": "1 General information Hays plc is a Company limited by shares, incorporated and domiciled in the United Kingdom and registered in England and Wales and its registered office and principal place of business is 4 th Floor, 20 Triton Street, London NW1 3BF. The Consolidated Financial Statements have been prepared in accordance with UK-adopted International Accounting Standards. The Consolidated Financial Statements are presented in sterling, the functional currency of Hays plc. New standards and interpretations The Consolidated Financial Statements have been prepared on the basis of the accounting policies and methods of computation applicable for the year ended 30 June 2025. These accounting policies are consistent with those applied in the preparation of the Consolidated Financial Statements for the year ended 30 June 2024; the Group has applied the IAS 12 amendment which provides an exemption from recognising and disclosing information related to Pillar Two top-up taxes (see note 10). The following new standards are mandatory for the first time in the Group\u2019s accounting period beginning on 1 July 2024 and no new standards have been early adopted. The Group\u2019s Consolidated Financial Statements have adopted the new standards, but they have had no material impact on the Group\u2019s results or financial position: \u2022 IFRS 16 (amendments) \u2018Lease accounting\u2019, on sale and leaseback (effective 1 January 2024); \u2022 IAS 1 (amendments) \u2018Presentation of Financial Statements\u2019, on non-current liabilities with covenants (effective 1 January 2024); and \u2022 IAS 7 (amendments) \u2018Financial instruments\u2019, on supplier finance (effective 1 January 2024). The Group has not yet adopted certain new standards, amendments and interpretations to existing standards, which have been published but which are only effective for the Group accounting periods beginning on or after 1 July 2025. These new pronouncements are listed as follows: \u2022 IAS 21 (amendments) \u2018Lack of Exchangeability\u2019, The Effects of Changes in Foreign Exchange Rates (effective 1 January 2025). The Directors are currently evaluating the impact of the adoption of the standards, amendments and interpretations but do not expect them to have a material impact on the Group\u2019s operations or results. The Group\u2019s principal accounting policies adopted in the presentation of these Consolidated Financial Statements are set out below and have been consistently applied to all the periods presented. Change in accounting policy As part of the Group\u2019s day to day treasury management, the Group has in place a cash pooling arrangement in the UK. Under this arrangement, the Group chooses to maintain certain bank accounts in an overdraft position for reasons of operating
efficiency. The Group has a legal right of offset within the cash
pool arrangement and does not pay interest on overdrafts, with
the overall cash pool arrangement being in a cash positive
position. Given the increased regulatory focus on grossing up of
overdrafts within cash pool arrangements (under IAS 32,
paragraph 42), management have reviewed the Group\u2019s policy
on offsetting overdraft balances with cash and cash equivalents
and has chosen to change its accounting policy and has
presented cash held in bank accounts separately from
overdrawn amounts in the Consolidated Balance Sheet.
There is no impact on the Group\u2019s level of debt or on the
Revolving Credit Facility headroom, nor is there any change to
profit, earnings per share, net assets or cash flow for the year
ended 30 June 2024.
The Consolidated Balance Sheet at 30 June 2024 has been
restated as follows:
As previously Impact of
reported restatement Restated
(In \u00a3s million) 2024 2024 2024
Current Assets
Cash and cash equivalents
121.8
39.1
160.9
Current Liabilities
Bank overdrafts
-
(39.1)
(39.1)
The impact on the opening Consolidated Balance sheet as at
1 July 2023 is as follows:
As previously Impact of
reported restatement Restated
(In \u00a3s million) 2023 2023 2023
Current Assets
Cash and cash equivalents
145.6
35.4
181.0
Current Liabilities
Bank overdrafts
-
(35.4)
(35.4)
", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-17": { "value": "Hays plc", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-16": { "value": "Company limited by shares", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-428": { "value": "United Kingdom", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-19": { "value": "United Kingdom", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-18": { "value": "4 th Floor, 20 Triton Street, London NW1 3BF", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-480": { "value": "The Consolidated Financial Statements have been prepared in accordance with UK-adopted International Accounting Standards.", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-479": { "value": "The Consolidated Financial Statements are presented in sterling, the functional currency of Hays plc. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-481": { "value": "
New standards and interpretations
The Consolidated Financial Statements have been prepared on
the basis of the accounting policies and methods of computation
applicable for the year ended 30 June 2025. These accounting
policies are consistent with those applied in the preparation of
the Consolidated Financial Statements for the year ended
30 June 2024; the Group has applied the IAS 12 amendment
which provides an exemption from recognising and disclosing
information related to Pillar Two top-up taxes (see note 10).
The following new standards are mandatory for the first time in
the Group\u2019s accounting period beginning on 1 July 2024 and no
new standards have been early adopted. The Group\u2019s
Consolidated Financial Statements have adopted the new
standards, but they have had no material impact on the Group\u2019s
results or financial position:
\u2022 IFRS 16 (amendments) \u2018Lease accounting\u2019, on sale and
leaseback (effective 1 January 2024);
\u2022 IAS 1 (amendments) \u2018Presentation of Financial Statements\u2019, on
non-current liabilities with covenants (effective 1 January
2024); and
\u2022 IAS 7 (amendments) \u2018Financial instruments\u2019, on supplier
finance (effective 1 January 2024).
The Group has not yet adopted certain new standards,
amendments and interpretations to existing standards, which
have been published but which are only effective for the Group
accounting periods beginning on or after 1 July 2025. These new
pronouncements are listed as follows:
\u2022 IAS 21 (amendments) \u2018Lack of Exchangeability\u2019, The Effects of
Changes in Foreign Exchange Rates (effective 1 January 2025).
The Directors are currently evaluating the impact of the adoption
of the standards, amendments and interpretations but do not
expect them to have a material impact on the Group\u2019s operations
or results.
The Group\u2019s principal accounting policies adopted in the
presentation of these Consolidated Financial Statements are
set out below and have been consistently applied to all the
periods presented.
Change in accounting policy
As part of the Group\u2019s day to day treasury management, the
Group has in place a cash pooling arrangement in the UK. Under
this arrangement, the Group chooses to maintain certain bank
accounts in an overdraft position for reasons of operating
efficiency. The Group has a legal right of offset within the cash pool arrangement and does not pay interest on overdrafts, with the overall cash pool arrangement being in a cash positive position. Given the increased regulatory focus on grossing up of overdrafts within cash pool arrangements (under IAS 32, paragraph 42), management have reviewed the Group\u2019s policy on offsetting overdraft balances with cash and cash equivalents and has chosen to change its accounting policy and has presented cash held in bank accounts separately from overdrawn amounts in the Consolidated Balance Sheet. There is no impact on the Group\u2019s level of debt or on the Revolving Credit Facility headroom, nor is there any change to profit, earnings per share, net assets or cash flow for the year ended 30 June 2024. The Consolidated Balance Sheet at 30 June 2024 has been restated as follows:
As previously Impact of
reported restatement Restated
(In \u00a3s million) 2024 2024 2024
Current Assets
Cash and cash equivalents
121.8
39.1
160.9
Current Liabilities
Bank overdrafts
-
(39.1)
(39.1)
The impact on the opening Consolidated Balance sheet as at 1 July 2023 is as follows:
As previously Impact of
reported restatement Restated
(In \u00a3s million) 2023 2023 2023
Current Assets
Cash and cash equivalents
145.6
35.4
181.0
Current Liabilities
Bank overdrafts
-
(35.4)
(35.4)
", "dimensions": { "concept": "ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-518": { "value": "New standards and interpretations The Consolidated Financial Statements have been prepared on the basis of the accounting policies and methods of computation applicable for the year ended 30 June 2025. These accounting policies are consistent with those applied in the preparation of the Consolidated Financial Statements for the year ended 30 June 2024; the Group has applied the IAS 12 amendment which provides an exemption from recognising and disclosing information related to Pillar Two top-up taxes (see note 10). The following new standards are mandatory for the first time in the Group\u2019s accounting period beginning on 1 July 2024 and no new standards have been early adopted. The Group\u2019s Consolidated Financial Statements have adopted the new standards, but they have had no material impact on the Group\u2019s results or financial position: \u2022 IFRS 16 (amendments) \u2018Lease accounting\u2019, on sale and leaseback (effective 1 January 2024); \u2022 IAS 1 (amendments) \u2018Presentation of Financial Statements\u2019, on non-current liabilities with covenants (effective 1 January 2024); and \u2022 IAS 7 (amendments) \u2018Financial instruments\u2019, on supplier finance (effective 1 January 2024). The Group has not yet adopted certain new standards, amendments and interpretations to existing standards, which have been published but which are only effective for the Group accounting periods beginning on or after 1 July 2025. These new pronouncements are listed as follows: \u2022 IAS 21 (amendments) \u2018Lack of Exchangeability\u2019, The Effects of Changes in Foreign Exchange Rates (effective 1 January 2025). The Directors are currently evaluating the impact of the adoption of the standards, amendments and interpretations but do not expect them to have a material impact on the Group\u2019s operations or results. The Group\u2019s principal accounting policies adopted in the presentation of these Consolidated Financial Statements are set out below and have been consistently applied to all the periods presented. Change in accounting policy As part of the Group\u2019s day to day treasury management, the Group has in place a cash pooling arrangement in the UK. Under this arrangement, the Group chooses to maintain certain bank accounts in an overdraft position for reasons of operating efficiency. The Group has a legal right of offset within the cash pool arrangement and does not pay interest on overdrafts, with the overall cash pool arrangement being in a cash positive position. Given the increased regulatory focus on grossing up of overdrafts within cash pool arrangements (under IAS 32, paragraph 42), management have reviewed the Group\u2019s policy on offsetting overdraft balances with cash and cash equivalents and has chosen to change its accounting policy and has presented cash held in bank accounts separately from overdrawn amounts in the Consolidated Balance Sheet. There is no impact on the Group\u2019s level of debt or on the Revolving Credit Facility headroom, nor is there any change to profit, earnings per share, net assets or cash flow for the year ended 30 June 2024. The Consolidated Balance Sheet at 30 June 2024 has been restated as follows:
As previously Impact of
reported restatement Restated
(In \u00a3s million) 2024 2024 2024
Current Assets
Cash and cash equivalents
121.8
39.1
160.9
Current Liabilities
Bank overdrafts
-
(39.1)
(39.1)
The impact on the opening Consolidated Balance sheet as at 1 July 2023 is as follows:
As previously Impact of
reported restatement Restated
(In \u00a3s million) 2023 2023 2023
Current Assets
Cash and cash equivalents
145.6
35.4
181.0
Current Liabilities
Bank overdrafts
-
(35.4)
(35.4)
", "dimensions": { "concept": "ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-506": { "value": "New standards and interpretations The Consolidated Financial Statements have been prepared on the basis of the accounting policies and methods of computation applicable for the year ended 30 June 2025. These accounting policies are consistent with those applied in the preparation of the Consolidated Financial Statements for the year ended 30 June 2024; the Group has applied the IAS 12 amendment which provides an exemption from recognising and disclosing information related to Pillar Two top-up taxes (see note 10). The following new standards are mandatory for the first time in the Group\u2019s accounting period beginning on 1 July 2024 and no new standards have been early adopted. The Group\u2019s Consolidated Financial Statements have adopted the new standards, but they have had no material impact on the Group\u2019s results or financial position: \u2022 IFRS 16 (amendments) \u2018Lease accounting\u2019, on sale and leaseback (effective 1 January 2024); \u2022 IAS 1 (amendments) \u2018Presentation of Financial Statements\u2019, on non-current liabilities with covenants (effective 1 January 2024); and \u2022 IAS 7 (amendments) \u2018Financial instruments\u2019, on supplier finance (effective 1 January 2024). The Group has not yet adopted certain new standards, amendments and interpretations to existing standards, which have been published but which are only effective for the Group accounting periods beginning on or after 1 July 2025. These new pronouncements are listed as follows: \u2022 IAS 21 (amendments) \u2018Lack of Exchangeability\u2019, The Effects of Changes in Foreign Exchange Rates (effective 1 January 2025). The Directors are currently evaluating the impact of the adoption of the standards, amendments and interpretations but do not expect them to have a material impact on the Group\u2019s operations or results. The Group\u2019s principal accounting policies adopted in the presentation of these Consolidated Financial Statements are set out below and have been consistently applied to all the periods presented. Change in accounting policy As part of the Group\u2019s day to day treasury management, the Group has in place a cash pooling arrangement in the UK. Under this arrangement, the Group chooses to maintain certain bank accounts in an overdraft position for reasons of operating efficiency. The Group has a legal right of offset within the cash pool arrangement and does not pay interest on overdrafts, with the overall cash pool arrangement being in a cash positive position. Given the increased regulatory focus on grossing up of overdrafts within cash pool arrangements (under IAS 32, paragraph 42), management have reviewed the Group\u2019s policy on offsetting overdraft balances with cash and cash equivalents and has chosen to change its accounting policy and has presented cash held in bank accounts separately from overdrawn amounts in the Consolidated Balance Sheet. There is no impact on the Group\u2019s level of debt or on the Revolving Credit Facility headroom, nor is there any change to profit, earnings per share, net assets or cash flow for the year ended 30 June 2024. The Consolidated Balance Sheet at 30 June 2024 has been restated as follows:
As previously Impact of
reported restatement Restated
(In \u00a3s million) 2024 2024 2024
Current Assets
Cash and cash equivalents
121.8
39.1
160.9
Current Liabilities
Bank overdrafts
-
(39.1)
(39.1)
The impact on the opening Consolidated Balance sheet as at 1 July 2023 is as follows:
As previously Impact of
reported restatement Restated
(In \u00a3s million) 2023 2023 2023
Current Assets
Cash and cash equivalents
145.6
35.4
181.0
Current Liabilities
Bank overdrafts
-
(35.4)
(35.4)
", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-429": { "value": "2 Material accounting policies a Basis of preparation The Consolidated Financial Statements have been prepared on the historical cost basis with the exception of financial instruments, pension assets and share-based payments. Financial instruments have been recorded initially on a fair value basis and then at amortised cost. Pension assets and share- based payments have been measured at fair value. b Going Concern The Group successfully refinanced its revolving credit facility in October 2024 at the increased value of \u00a3240 million. The new facility will expire in October 2029 with options to extend by a further two years by agreement. At 30 June 2025, \u00a3145 million of the facility was undrawn, with the Group at an overall net cash position of \u00a337.0 million.
The Group\u2019s business activities, together with the factors likely to
affect its future development, performance and position are set
out in the Strategic Report. The financial position of the Group, its
cash flows and liquidity position are described in the Chief
Financial Officer\u2019s Review, with details of the Group\u2019s treasury
activities, long-term funding arrangements and exposure to
financial risk included in notes 19 to 21 to the Consolidated
Financial Statements.
As in prior years, the Board undertook a strategic business review
in the current year which took into account the Group\u2019s current
financial position and the potential impact of the principal risks
set out in the Annual Report.
In addition, and in making this statement, the Board carried out a
robust assessment of the principal risks facing the Group,
including those that would threaten the Group\u2019s business model,
future performance and liquidity. While the review has
considered all the principal risks identified by the Group, the
resilience of the Group to the occurrence of these risks in severe
yet plausible scenarios has been evaluated.
Financial position
At 30 June 2025, the Group had net cash of \u00a337.0 million
compared to net cash of \u00a356.8 million at 30 June 2024. The
Group had a good working capital performance, with significant
management focus on cash collection and average trade debtor
days remained below pre-pandemic levels at 37 days (2024: 36
days), with the increase versus prior year being caused by the
continued relative resilience of our Enterprise clients that typically
have longer payment terms. The Group has a history of strong
cash generation, tight cost control and flexible workforce
management.
Assessment of Going Concern
The Board approves the annual budget at the start of the
financial year, which is based on submissions from the Group\u2019s
divisions, following a thorough review process. The Board also
reviews monthly management reports and quarterly forecasts.
The output of the planning and budgeting processes has been
used to perform base case projections for going concern
purposes, under prudent assumptions:
\u2013 FY26 net fees and operating profit in-line with the
approved budget, which assumes subdued but benign
market conditions
\u2013 Modest, single digit net fee growth in FY27
\u2013 Some improvements in working capital, resulting from
initiatives implemented by management
\u2013 Future dividends are in-line with current policy
\u2013 No material changes to the Group structure
A sensitivity analysis of the Group\u2019s cash flow was performed to
model the potential effects of a range of severe, but plausible,
downside scenarios against the base case projections, with a
range of recovery scenarios considered. The \u2018Stress Case\u2019
scenario assumes that the Group experiences a severe further
deterioration in market conditions in H1 FY26.
The Directors are satisfied that the Group would be able to
respond to such scenarios with a range of measures including,
but not limited to:
\u2013 Quickly decreasing headcount through natural attrition
\u2013 Reductions in discretionary spend
\u2013 Deferral of capital expenditure
\u2013 Further rationalisation or restructuring of business operations
\u2013 Reduction and elimination of cash distributions to shareholders
Given the nature of the Temporary and Contracting recruitment
business, significant working capital inflows typically arise in
periods of severe downturn, thus protecting liquidity as was the
case during the Global Financial Crisis of 2008/09 and which we
again experienced during the Covid-19 pandemic, and which we
experience in the year ended 30 June 2025.
Set against these downside trading scenarios, the Board also
considered key mitigating factors including the geographic and
sectoral diversity of the Group, its balanced business model
across Temporary, Permanent and Contracting recruitment
services, and the focus on building a more resilient business,
underpinned by the Group\u2019s clear strategy and focus on
operational rigour. Furthermore, whilst our key markets have
become increasingly challenging throughout FY25, skill and
talent shortages are widespread across our major markets and
are expected to remain so for the foreseeable future;
the Directors are therefore satisfied that the demand for
recruitment services will continue, supporting the resilience of
our business model.
The Directors also considered a reverse stress test scenario to
understand the reduction required to cause a breach of financial
covenants or loss of solvency. The conclusion from the reverse
stress test is that the likelihood of the scenarios occurring is
remote and therefore does not represent a realistic threat to the
going concern assumption of the Group.
The Group has sufficient financial resources which, together with
internally generated cash flows, will continue to provide sufficient
sources of liquidity to fund its current operations, including its
contractual and commercial commitments, any proposed
dividends, and will remain within its banking covenants. The
Group is therefore well-placed to manage its business risks. After
making enquiries and in consideration of the above, the Directors
have formed the judgment at the time of approving the financial
statements, that there is a reasonable expectation that the Group
has adequate resources to continue in operational existence
throughout the Going Concern period, being at least 12 months
from the date of approval of the Consolidated Financial
Statements. For this reason, they continue to adopt the going
concern basis of accounting in preparing the Consolidated
Financial Statements.
c Basis of consolidation Subsidiaries are fully consolidated from the date on which power to control is transferred to the Group. They are deconsolidated from the date on which control ceases. The acquisition method of accounting is used to account for the acquisition of subsidiaries by the Group whereby the identifiable assets, liabilities and contingent liabilities are measured at their fair values at the date of acquisition. The excess of the cost of acquisition over the fair value of the Group\u2019s share of the identifiable net assets acquired is recorded as goodwill. The Consolidated Financial Statements consolidate the accounts of Hays plc and all of its subsidiaries. The results of subsidiaries acquired or disposed during the year are included from the effective date of acquisition or up to the effective date of disposal, as appropriate. All intra-Group transactions, balances, income and expenses are eliminated on consolidation. d Turnover Turnover is measured at the fair value of the consideration received or receivable at the point in time and represents amounts receivable for services provided in the normal course of business, net of discounts, including rebates VAT and other sales-related taxes. Turnover arising from the placement of permanent candidates, including turnover arising from Recruitment Process Outsourcing (RPO) services, is recognised at the point in time the candidate commences full-time employment. Where a permanent candidate starts employment but does not work for the specified contractual period, an adjustment is made based on experience in respect of the expected required refund or credit note due to the client. The revenue recognised from a permanent placement is typically based on a percentage of the candidate\u2019s remuneration package. Turnover arising from temporary placements, including turnover arising from Managed Service Programme (MSP) services, is recognised starting at the point in time that temporary workers are provided and continues through the duration of the placement. In nearly all contract arrangements the Group acts as principal. Where the Group is acting as a principal, turnover represents the amounts billable for the services of the temporary workers, including the remuneration costs of the temporary workers. The commission included within the revenue recognised arising from temporary placements is typically based on a percentage of the placement\u2019s hourly rate. Where Hays acts as principal in arrangements that invoice on the costs incurred with other recruitment agencies as part of the MSP service provided, and in which Hays manages the recruitment supply chain, turnover represents amounts billable on from other recruitment agencies, including arrangements where no commission is directly receivable by the Group. In some limited instances where the Group is acting as an agent in arrangements that invoice on behalf of other recruitment agencies as part of the MSP service provided, turnover represents commission receivable relating to the supply of temporary workers and does not include the remuneration costs of the other agency temporary workers. Revenue recognition Revenue is recognised for permanent placements on the day a candidate starts work. Revenue is recognised for temporary placements at the point in time that temporary workers are provided and continues through the duration of the placement. The factors considered by management on a contract by contract basis when concluding the Company is acting as principal (gross basis) rather than agent (net basis) are as follows: \u2013 The client has a direct relationship with Hays; \u2013 Hays has the primary responsibility for providing the services to the client, and engages and contracts directly with the temporary worker and other recruitment companies; \u2013 Hays has latitude in establishing the rates directly or indirectly with all parties; and \u2013 Hays bears the credit risk on the receivable due from the client. e Net fees Net fees represent turnover less the remuneration costs of temporary workers for temporary assignments and remuneration of other recruitment agencies. For the placement of permanent candidates, net fees are equal to turnover. f Exceptional items Exceptional items, as disclosed on the face of the Consolidated Income Statement, are items which due to their material non-recurring nature have been classified separately and are highlighted separately in the notes to the Consolidated Financial Statements. The Group considers this provides additional useful information and assists in understanding the financial performance achieved by the Group. Separate presentation of these items is intended to enhance understanding of the financial performance of the Group in the year and the extent to which results are influenced by material non-recurring items. These may include items such as a major restructure of the business operations, multi-year transformation projects or a material impairment of goodwill or other intangible assets. Items described as \u201cbefore exceptional items\u201d are alternative performance measures. g Foreign currencies On consolidation, the tangible and intangible assets and liabilities of subsidiaries denominated in foreign currencies are translated into sterling at the rates ruling at the balance sheet date. Income and expense items are translated into sterling at average rates of exchange for the period. Any exchange differences which have arisen from an entity\u2019s investment in a foreign subsidiary, including long-term loans, are recognised as a separate component of equity and are included in the Group\u2019s cumulative translation reserve. On disposal of a subsidiary, any amounts transferred to the cumulative translation reserve are included in the calculation of profit and loss on disposal. All other translation differences are dealt with in the Consolidated Income Statement. Goodwill and fair value adjustments arising on the acquisition of a foreign entity are treated as assets and liabilities of the foreign entity and translated at the closing rate. h Retirement benefit costs The expense of defined benefit pension schemes and other post-retirement employee benefits is determined using the projected-unit credit method and charged to the Consolidated Income Statement as an expense, based on actuarial assumptions reflecting market conditions at the beginning of the financial year. All remeasurement gains and losses are recognised immediately in reserves and reported in the Consolidated Statement of Comprehensive Income in the period in which they occur. Past service costs, curtailments and settlements are recognised immediately in the Consolidated Income Statement. The Group chose under IFRS 1 to recognise in retained earnings all cumulative remeasurement gains and losses as at 1 July 2004, the date of transition to IFRS. The Group has chosen to recognise all remeasurement gains and losses arising subsequent to 1 July 2004 in reserves and reported in the Consolidated Statement of Comprehensive Income. The Hays Pension Scheme Definitive Deed and Rules is considered to provide Hays with an unconditional right to a refund of surplus assets and therefore the recognition of a net defined benefit scheme asset is not restricted and agreements to make funding contributions do not give rise to any additional liabilities in respect of the Scheme. Payments to defined contribution schemes are charged as an expense in the Consolidated Income Statement as they fall due. i Share-based payments The fair value of all share-based remuneration that is assessed upon market-based performance criteria is determined at the date of grant and recognised as an expense in the Consolidated Income Statement on a straight-line basis over the vesting period, taking account of the estimated number of shares that will vest. The fair value of all share-based remuneration that is assessed upon non-market-based performance criteria is determined at the date of the grant and recognised as an expense in the Consolidated Income Statement over the vesting period, based on the number of shares that are expected to vest. The number of shares that are expected to vest is adjusted accordingly, based on the satisfaction of the performance criteria at each year-end. The fair values are determined by use of the relevant valuation models. All share-based remuneration is equity-settled. j Borrowing costs Interest costs are recognised as an expense in the Consolidated Income Statement in the period in which they are incurred. Arrangement fees incurred in respect of borrowings are amortised over the term of the agreement. k Taxation The tax expense is recognised in the Consolidated Income Statement, the Consolidated Statement of Comprehensive Income or directly to retained earnings, according to the accounting treatment of the related transaction giving rise to the tax. The tax expense comprises both current and deferred tax. Current tax is the tax payable based on taxable profit for the year. Taxable profit differs from profit as reported in the Consolidated Income Statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. Current tax is calculated using tax rates that have been enacted or substantively enacted by the balance sheet date. Deferred tax is provided on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the Consolidated Financial Statements. Deferred tax liabilities are generally recognised on all temporary differences and deferred tax assets are recognised to the extent that it is probable that taxable profits will be available against which the temporary differences can be utilised. Deferred tax is not recognised for temporary differences arising from the initial recognition of goodwill or initial recognition of other assets or liabilities in a transaction (other than a business combination) that affects neither accounting profit nor taxable profit and does not give rise to equal taxable and deductible temporary differences. Deferred tax liabilities are recognised for taxable temporary differences arising on investments in subsidiaries and associates except where the Group is able to control the reversal of the temporary differences and it is probable that the temporary difference will not reverse in the foreseeable future. The carrying amounts of deferred tax assets are reviewed at each balance sheet date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the deferred tax assets to be recovered. Unrecognised deferred tax assets are also reassessed each balance sheet date and recognised where it has become probable that future taxable profits are available against which the asset can be recovered. Deferred tax is provided using tax rates that have been enacted or substantively enacted by the balance sheet date. Deferred tax assets and liabilities are offset when there is a legally enforceable right to set-off current tax assets against current tax liabilities and when they relate to income taxes levied by the same taxation authority and the Group intends to settle its current tax assets and liabilities on a net basis. Uncertain tax positions The Group operates in many countries and is therefore subject to tax laws in a number of different tax jurisdictions. The amount of tax payable or receivable on profits or losses for any period is subject to the agreement of the tax authority in each respective jurisdiction and the tax liability or asset position is open to review for several years after the relevant accounting period ends. In determining the provisions for income taxes, management is required to make judgments and estimates based on interpretations of tax statute and case law, which it does after taking account of professional advice and prior experience. Uncertainties in respect of enquiries and additional tax assessments raised by tax authorities are measured in accordance with IFRIC 23 using the method that in management\u2019s view, best predicts the resolution of the uncertainty. The amounts ultimately payable or receivable may differ from the amounts of any provisions recognised in the Consolidated Financial Statements as a result of the estimates and assumptions used. l Goodwill Goodwill arising on consolidation represents the excess of purchase consideration less the fair value of the identifiable tangible and intangible assets and liabilities acquired. Goodwill is recognised as an asset and reviewed for impairment at least annually. For the purpose of impairment testing, assets are grouped at the lowest level for which there are separately identifiable cash flows, known as cash-generating units (CGUs). Any impairment is recognised immediately in the Consolidated Income Statement and is not subsequently reversed. On disposal of a business the attributable amount of goodwill is included in the determination of the profit or loss on disposal. Goodwill arising on acquisitions before the date of transition to IFRS (1 July 2004) has been retained at the previous UK GAAP amounts, subject to being tested for impairment at that date. Goodwill arising on acquisitions prior to 1 July 1998 was written off direct to reserves under UK GAAP. This goodwill has not been reinstated and is not included in determining any subsequent profit or loss on disposal. m Intangible assets Intangible assets acquired as part of a business combination are stated in the Consolidated Balance Sheet at their fair value as at the date of acquisition less accumulated amortisation and any provision for impairment. The Directors review intangible assets for indications of impairment annually. There are no significant intangible assets other than computer software. Costs associated with maintaining software programmes are recognised as an expense as incurred. Development costs that are directly attributable to the design and testing of identifiable and unique software controlled by the Group are recognised as intangible assets. Directly attributable costs that are capitalised as part of the software include employee costs and appropriate overheads. Capitalised development costs are recorded as intangible assets and amortised from the point at which the asset is ready for use. Internally generated intangible assets are stated in the Consolidated Balance Sheet at the directly attributable cost of creation of the asset, less accumulated amortisation. Intangible assets are amortised on a straight-line basis over their estimated useful lives up to a maximum of 10 years. Software incorporated into major Enterprise Resource Planning (ERP) implementations that support the recruitment process and financial reporting process is amortised over a life of up to seven years. Other software is amortised between three and five years. n Property, plant and equipment Property, plant and equipment is recorded at cost, net of depreciation and any provision for impairment. Depreciation is provided on a straight-line basis over the anticipated useful working lives of the assets, after they have been brought into use, at the following rates:
Leasehold
\u2013
The cost is written off over the unexpired
properties term of the lease
Plant and
machinery
\u2013
At rates varying between 5% and 33%
Fixtures and
fittings
\u2013
At rates varying between 10% and 25%
o Trade and other receivables Trade and other receivables are initially measured at the transaction price and then at amortised cost after appropriate allowances for estimated irrecoverable amounts have been recognised in the Consolidated Income Statement. An allowance for impairment is made to both trade receivables and accrued income based on historical credit loss experience adjusted for forward-looking factors specific to the debtors and economic environment, as evidence of a likely reduction in the recoverability of the cash flows. p Cash and cash equivalents Cash and cash equivalents comprise cash-in-hand and current balances with banks and similar institutions, which are readily convertible to known amounts of cash and which are subject to insignificant risk of changes in value. Cash and cash equivalents exclude any overdraft positions which are part of the cash pool arrangement that has been showed separately on the face of the Balance sheet. However, for the purpose of the cash flow statement, cash and bank overdrafts are included as components of cash and cash equivalents, as these bank overdrafts are repayable on demand and form an integral part of the entity\u2019s cash management. Also, the Group has chosen an accounting policy to present cash flows from interest income and interest expense as cash flows from investing and financing activities, respectively. q Trade payables Trade payables are measured initially at transaction price and then at amortised cost. r Bank borrowings Interest-bearing bank loans and overdrafts are recorded initially at fair value and subsequently measured at amortised cost. Finance charges, including premiums payable on settlement or redemption and direct-issue costs, are accounted for on an accrual basis in the Consolidated Income Statement using the effective interest rate method and are added to the carrying amount of the instrument to the extent that they are not settled in the period in which they arise. s Derivative financial instruments The Group may use certain derivative financial instruments to reduce its exposure to foreign exchange movements. The Group held six foreign exchange contracts at the end of the current year (2024: six) to facilitate cash management within the Group. The Group does not hold or use derivative financial instruments for speculative purposes. The fair values of foreign exchange swaps are measured using inputs other than quoted prices that are observable for the asset or liability, either directly or indirectly. It is the Group\u2019s policy not to seek to designate these derivatives as hedges. All derivative financial instruments not in a hedge relationship are classified as derivatives at fair value in the Consolidated Income Statement. Fair value measurements The information below sets out how the Group determines fair value of various financial assets and financial liabilities. The following provides an analysis of financial instruments that are measured subsequent to initial recognition at fair value, grouped into Levels 1 to 3 based on the degree to which the fair value is observable. \u2013 Level 1 fair value measurements are those derived from quoted prices (unadjusted) in active markets for identical assets or liabilities; \u2013 Level 2 fair value measurements are those derived from inputs other than quoted prices included within Level 1 that are observable for the asset or liability either directly (i.e. as prices) or indirectly (i.e. derived from prices); and \u2013 Level 3 fair value measurements are those derived from valuation techniques that include inputs for the asset or liability that are not based on observable market data (unobservable inputs). t Leases Set out below are the accounting policies of the Group upon adoption of IFRS 16, which have been applied from the date of initial application: Right-of-use assets The Group recognises right-of-use assets at the commencement date of the lease and they are measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities. The cost of right-of-use assets includes the amount of lease liabilities recognised, initial direct costs incurred, and lease payments made at or before the commencement date less any lease incentives received. Unless the Group is reasonably certain to obtain ownership of the leased asset at the end of the lease term, the recognised right-of-use assets are depreciated on a straight-line basis over the shorter of its estimated useful life and the lease term. Right-of-use assets are subject to impairment. Lease liabilities At the commencement date of the lease, the Group recognises lease liabilities measured at the present value of lease payments to be made over the lease term. The lease payments include fixed payments less any lease incentives receivable, variable lease payments that depend on an index or a rate, and amounts expected to be paid under residual value guarantees. The lease payments also include the exercise price of a purchase option reasonably certain to be exercised by the Group and payments of penalties for terminating a lease, if the lease term reflects the Group exercising the option to terminate. The variable lease payments that do not depend on an index or a rate are recognised as an expense in the period in which the event or condition that triggers the payment occurs. In calculating the present value of lease payments, the Group uses the incremental borrowing rate at the lease commencement date if the interest rate implicit in the lease is not readily determinable. After the commencement date, the amount of lease liabilities is increased to reflect the accretion of interest and reduced for the lease payments made. In addition, the carrying amount of lease liabilities is remeasured if there is a modification, a change in the lease term, a change in the in-substance fixed lease payments or a change in the assessment to purchase the underlying asset. Short-term leases and leases of low-value assets The Group applies the short-term lease recognition exemption to its leases of property, motor vehicles and equipment where leases have a lease term of 12 months or less from the commencement date and do not contain a purchase option. It also applies the lease of low-value assets recognition exemption to leases of office equipment that are considered of low value. Lease payments on short-term leases and leases of low-value assets are recognised as an expense on a straight-line basis over the lease term. The Group determines the lease term as the non-cancellable term of the lease, together with any periods covered by an option to extend the lease if it is reasonably certain to be exercised, or any periods covered by an option to terminate the lease, if it is reasonably certain not to be exercised. u Provisions A provision is recognised when the Group has a present legal or constructive obligation as a result of a past event for which it is probable that an outflow of resources will be required to settle the obligation and when the amount can be reliably estimated. If the effect is material, provisions are determined by discounting the expected future cash flows at a pre-tax rate that reflects the current market assessment of the time value of money and the risks specific to the liability. v Government grants A government grant is recognised only when there is reasonable assurance that the Group will comply with any conditions attached to the grant and that the grant will be received. The grant is recognised net against the related costs for the period in which they are intended to compensate. w Discontinued operations A discontinued operation is a component that has been disposed and represents a separate major line of business or geographical area. The Group exercises judgment in determining whether a component qualifies as a discontinued operation, considering the significance of the component to the Group\u2019s operations and financial results. Where the impact is immaterial, the results are not presented separately but disclosed in the notes for transparency.", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-430": { "value": "
a Basis of preparation
The Consolidated Financial Statements have been prepared on
the historical cost basis with the exception of financial
instruments, pension assets and share-based payments.
Financial instruments have been recorded initially on a fair value
basis and then at amortised cost. Pension assets and share-
based payments have been measured at fair value.
", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-432": { "value": "
b Going Concern
The Group successfully refinanced its revolving credit facility in
October 2024 at the increased value of \u00a3240 million. The new
facility will expire in October 2029 with options to extend by a
further two years by agreement. At 30 June 2025, \u00a3145 million of
the facility was undrawn, with the Group at an overall net cash
position of \u00a337.0 million.
The Group\u2019s business activities, together with the factors likely to affect its future development, performance and position are set out in the Strategic Report. The financial position of the Group, its cash flows and liquidity position are described in the Chief Financial Officer\u2019s Review, with details of the Group\u2019s treasury activities, long-term funding arrangements and exposure to financial risk included in notes 19 to 21 to the Consolidated Financial Statements. As in prior years, the Board undertook a strategic business review in the current year which took into account the Group\u2019s current financial position and the potential impact of the principal risks set out in the Annual Report. In addition, and in making this statement, the Board carried out a robust assessment of the principal risks facing the Group, including those that would threaten the Group\u2019s business model, future performance and liquidity. While the review has considered all the principal risks identified by the Group, the resilience of the Group to the occurrence of these risks in severe yet plausible scenarios has been evaluated. Financial position At 30 June 2025, the Group had net cash of \u00a337.0 million compared to net cash of \u00a356.8 million at 30 June 2024. The Group had a good working capital performance, with significant management focus on cash collection and average trade debtor days remained below pre-pandemic levels at 37 days (2024: 36 days), with the increase versus prior year being caused by the continued relative resilience of our Enterprise clients that typically have longer payment terms. The Group has a history of strong cash generation, tight cost control and flexible workforce management. Assessment of Going Concern The Board approves the annual budget at the start of the financial year, which is based on submissions from the Group\u2019s divisions, following a thorough review process. The Board also reviews monthly management reports and quarterly forecasts. The output of the planning and budgeting processes has been used to perform base case projections for going concern purposes, under prudent assumptions: \u2013 FY26 net fees and operating profit in-line with the approved budget, which assumes subdued but benign market conditions \u2013 Modest, single digit net fee growth in FY27 \u2013 Some improvements in working capital, resulting from initiatives implemented by management \u2013 Future dividends are in-line with current policy \u2013 No material changes to the Group structure A sensitivity analysis of the Group\u2019s cash flow was performed to model the potential effects of a range of severe, but plausible, downside scenarios against the base case projections, with a range of recovery scenarios considered. The \u2018Stress Case\u2019 scenario assumes that the Group experiences a severe further deterioration in market conditions in H1 FY26. The Directors are satisfied that the Group would be able to respond to such scenarios with a range of measures including, but not limited to: \u2013 Quickly decreasing headcount through natural attrition \u2013 Reductions in discretionary spend \u2013 Deferral of capital expenditure \u2013 Further rationalisation or restructuring of business operations \u2013 Reduction and elimination of cash distributions to shareholders Given the nature of the Temporary and Contracting recruitment business, significant working capital inflows typically arise in periods of severe downturn, thus protecting liquidity as was the case during the Global Financial Crisis of 2008/09 and which we again experienced during the Covid-19 pandemic, and which we experience in the year ended 30 June 2025. Set against these downside trading scenarios, the Board also considered key mitigating factors including the geographic and sectoral diversity of the Group, its balanced business model across Temporary, Permanent and Contracting recruitment services, and the focus on building a more resilient business, underpinned by the Group\u2019s clear strategy and focus on operational rigour. Furthermore, whilst our key markets have become increasingly challenging throughout FY25, skill and talent shortages are widespread across our major markets and are expected to remain so for the foreseeable future; the Directors are therefore satisfied that the demand for recruitment services will continue, supporting the resilience of our business model. The Directors also considered a reverse stress test scenario to understand the reduction required to cause a breach of financial covenants or loss of solvency. The conclusion from the reverse stress test is that the likelihood of the scenarios occurring is remote and therefore does not represent a realistic threat to the going concern assumption of the Group. The Group has sufficient financial resources which, together with internally generated cash flows, will continue to provide sufficient sources of liquidity to fund its current operations, including its contractual and commercial commitments, any proposed dividends, and will remain within its banking covenants. The Group is therefore well-placed to manage its business risks. After making enquiries and in consideration of the above, the Directors have formed the judgment at the time of approving the financial statements, that there is a reasonable expectation that the Group has adequate resources to continue in operational existence throughout the Going Concern period, being at least 12 months from the date of approval of the Consolidated Financial Statements. For this reason, they continue to adopt the going concern basis of accounting in preparing the Consolidated Financial Statements. ", "dimensions": { "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-433": { "value": "
c Basis of consolidation
Subsidiaries are fully consolidated from the date on which power
to control is transferred to the Group. They are deconsolidated
from the date on which control ceases.
The acquisition method of accounting is used to account for the
acquisition of subsidiaries by the Group whereby the identifiable
assets, liabilities and contingent liabilities are measured at their
fair values at the date of acquisition. The excess of the cost of
acquisition over the fair value of the Group\u2019s share of the
identifiable net assets acquired is recorded as goodwill. The
Consolidated Financial Statements consolidate the accounts of
Hays plc and all of its subsidiaries. The results of subsidiaries
acquired or disposed during the year are included from the
effective date of acquisition or up to the effective date of
disposal, as appropriate.
All intra-Group transactions, balances, income and expenses are
eliminated on consolidation.
", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-437": { "value": "
d Turnover
Turnover is measured at the fair value of the consideration
received or receivable at the point in time and represents
amounts receivable for services provided in the normal course
of business, net of discounts, including rebates VAT and other
sales-related taxes.
Turnover arising from the placement of permanent candidates,
including turnover arising from Recruitment Process
Outsourcing (RPO) services, is recognised at the point in time the
candidate commences full-time employment. Where a
permanent candidate starts employment but does not work for
the specified contractual period, an adjustment is made based
on experience in respect of the expected required refund or
credit note due to the client. The revenue recognised from a
permanent placement is typically based on a percentage of the
candidate\u2019s remuneration package.
Turnover arising from temporary placements, including turnover
arising from Managed Service Programme (MSP) services, is
recognised starting at the point in time that temporary workers
are provided and continues through the duration of the
placement. In nearly all contract arrangements the Group acts as
principal. Where the Group is acting as a principal, turnover
represents the amounts billable for the services of the temporary
workers, including the remuneration costs of the temporary
workers. The commission included within the revenue
recognised arising from temporary placements is typically based
on a percentage of the placement\u2019s hourly rate.
Where Hays acts as principal in arrangements that invoice on the
costs incurred with other recruitment agencies as part of the
MSP service provided, and in which Hays manages the
recruitment supply chain, turnover represents amounts billable
on from other recruitment agencies, including arrangements
where no commission is directly receivable by the Group.
In some limited instances where the Group is acting as an agent
in arrangements that invoice on behalf of other recruitment
agencies as part of the MSP service provided, turnover
represents commission receivable relating to the supply of
temporary workers and does not include the remuneration costs
of the other agency temporary workers.
Revenue recognition
Revenue is recognised for permanent placements on the day a
candidate starts work. Revenue is recognised for temporary
placements at the point in time that temporary workers are
provided and continues through the duration of the placement.
The factors considered by management on a contract by
contract basis when concluding the Company is acting as
principal (gross basis) rather than agent (net basis) are as follows:
\u2013 The client has a direct relationship with Hays;
\u2013 Hays has the primary responsibility for providing the services
to the client, and engages and contracts directly with the
temporary worker and other recruitment companies;
\u2013 Hays has latitude in establishing the rates directly or indirectly
with all parties; and
\u2013 Hays bears the credit risk on the receivable due from the client.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-434": { "value": "
e Net fees
Net fees represent turnover less the remuneration costs of
temporary workers for temporary assignments and
remuneration of other recruitment agencies. For the placement
of permanent candidates, net fees are equal to turnover.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFeeAndCommissionIncomeAndExpenseExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-436": { "value": "
f Exceptional items
Exceptional items, as disclosed on the face of the Consolidated
Income Statement, are items which due to their material
non-recurring nature have been classified separately and are
highlighted separately in the notes to the Consolidated Financial
Statements. The Group considers this provides additional useful
information and assists in understanding the financial
performance achieved by the Group. Separate presentation of
these items is intended to enhance understanding of the financial
performance of the Group in the year and the extent to which
results are influenced by material non-recurring items. These
may include items such as a major restructure of the business
operations, multi-year transformation projects or a material
impairment of goodwill or other intangible assets. Items
described as \u201cbefore exceptional items\u201d are alternative
performance measures.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForExceptionalItemsExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-435": { "value": "
g Foreign currencies
On consolidation, the tangible and intangible assets and liabilities
of subsidiaries denominated in foreign currencies are translated
into sterling at the rates ruling at the balance sheet date. Income
and expense items are translated into sterling at average rates of
exchange for the period. Any exchange differences which have
arisen from an entity\u2019s investment in a foreign subsidiary,
including long-term loans, are recognised as a separate
component of equity and are included in the Group\u2019s cumulative
translation reserve.
On disposal of a subsidiary, any amounts transferred to the
cumulative translation reserve are included in the calculation of
profit and loss on disposal. All other translation differences are
dealt with in the Consolidated Income Statement.
Goodwill and fair value adjustments arising on the acquisition of a
foreign entity are treated as assets and liabilities of the foreign
entity and translated at the closing rate.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-440": { "value": "
h Retirement benefit costs
The expense of defined benefit pension schemes and other
post-retirement employee benefits is determined using the
projected-unit credit method and charged to the Consolidated
Income Statement as an expense, based on actuarial
assumptions reflecting market conditions at the beginning of the
financial year. All remeasurement gains and losses are
recognised immediately in reserves and reported in the
Consolidated Statement of Comprehensive Income in the period
in which they occur. Past service costs, curtailments and
settlements are recognised immediately in the Consolidated
Income Statement.
The Group chose under IFRS 1 to recognise in retained earnings
all cumulative remeasurement gains and losses as at 1 July 2004,
the date of transition to IFRS. The Group has chosen to recognise
all remeasurement gains and losses arising subsequent to 1 July
2004 in reserves and reported in the Consolidated Statement of
Comprehensive Income.
The Hays Pension Scheme Definitive Deed and Rules is
considered to provide Hays with an unconditional right to a
refund of surplus assets and therefore the recognition of a net
defined benefit scheme asset is not restricted and agreements to
make funding contributions do not give rise to any additional
liabilities in respect of the Scheme.
Payments to defined contribution schemes are charged as an
expense in the Consolidated Income Statement as they fall due.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-438": { "value": "
i Share-based payments
The fair value of all share-based remuneration that is assessed
upon market-based performance criteria is determined at the
date of grant and recognised as an expense in the Consolidated
Income Statement on a straight-line basis over the vesting
period, taking account of the estimated number of shares that
will vest.
The fair value of all share-based remuneration that is assessed
upon non-market-based performance criteria is determined at
the date of the grant and recognised as an expense in the
Consolidated Income Statement over the vesting period, based
on the number of shares that are expected to vest. The number
of shares that are expected to vest is adjusted accordingly, based
on the satisfaction of the performance criteria at each year-end.
The fair values are determined by use of the relevant valuation
models. All share-based remuneration is equity-settled.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-439": { "value": "
j Borrowing costs
Interest costs are recognised as an expense in the Consolidated
Income Statement in the period in which they are incurred.
Arrangement fees incurred in respect of borrowings are
amortised over the term of the agreement.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-441": { "value": "
k Taxation
The tax expense is recognised in the Consolidated Income
Statement, the Consolidated Statement of Comprehensive
Income or directly to retained earnings, according to the
accounting treatment of the related transaction giving rise to the
tax. The tax expense comprises both current and deferred tax.
Current tax is the tax payable based on taxable profit for the year.
Taxable profit differs from profit as reported in the Consolidated
Income Statement because it excludes items of income or
expense that are taxable or deductible in other years and it
further excludes items that are never taxable or deductible.
Current tax is calculated using tax rates that have been enacted
or substantively enacted by the balance sheet date.
Deferred tax is provided on temporary differences arising
between the tax bases of assets and liabilities and their carrying
amounts in the Consolidated Financial Statements.
Deferred tax liabilities are generally recognised on all temporary
differences and deferred tax assets are recognised to the extent
that it is probable that taxable profits will be available against
which the temporary differences can be utilised.
Deferred tax is not recognised for temporary differences arising
from the initial recognition of goodwill or initial recognition of
other assets or liabilities in a transaction (other than a business
combination) that affects neither accounting profit nor taxable
profit and does not give rise to equal taxable and deductible
temporary differences. Deferred tax liabilities are recognised for
taxable temporary differences arising on investments in
subsidiaries and associates except where the Group is able to
control the reversal of the temporary differences and it is
probable that the temporary difference will not reverse in the
foreseeable future.
The carrying amounts of deferred tax assets are reviewed at each
balance sheet date and reduced to the extent that it is no longer
probable that sufficient taxable profits will be available to allow all
or part of the deferred tax assets to be recovered. Unrecognised
deferred tax assets are also reassessed each balance sheet date
and recognised where it has become probable that future taxable
profits are available against which the asset can be recovered.
Deferred tax is provided using tax rates that have been enacted
or substantively enacted by the balance sheet date.
Deferred tax assets and liabilities are offset when there is a legally
enforceable right to set-off current tax assets against current tax
liabilities and when they relate to income taxes levied by the same
taxation authority and the Group intends to settle its current tax
assets and liabilities on a net basis.
Uncertain tax positions The Group operates in many countries and is therefore subject to tax laws in a number of different tax jurisdictions. The amount of tax payable or receivable on profits or losses for any period is subject to the agreement of the tax authority in each respective jurisdiction and the tax liability or asset position is open to review for several years after the relevant accounting period ends. In determining the provisions for income taxes, management is required to make judgments and estimates based on interpretations of tax statute and case law, which it does after taking account of professional advice and prior experience. Uncertainties in respect of enquiries and additional tax assessments raised by tax authorities are measured in accordance with IFRIC 23 using the method that in management\u2019s view, best predicts the resolution of the uncertainty. The amounts ultimately payable or receivable may differ from the amounts of any provisions recognised in the Consolidated Financial Statements as a result of the estimates and assumptions used. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-482": { "value": "k Taxation The tax expense is recognised in the Consolidated Income Statement, the Consolidated Statement of Comprehensive Income or directly to retained earnings, according to the accounting treatment of the related transaction giving rise to the tax. The tax expense comprises both current and deferred tax. Current tax is the tax payable based on taxable profit for the year. Taxable profit differs from profit as reported in the Consolidated Income Statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. Current tax is calculated using tax rates that have been enacted or substantively enacted by the balance sheet date. Deferred tax is provided on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the Consolidated Financial Statements. Deferred tax liabilities are generally recognised on all temporary differences and deferred tax assets are recognised to the extent that it is probable that taxable profits will be available against which the temporary differences can be utilised. Deferred tax is not recognised for temporary differences arising from the initial recognition of goodwill or initial recognition of other assets or liabilities in a transaction (other than a business combination) that affects neither accounting profit nor taxable profit and does not give rise to equal taxable and deductible temporary differences. Deferred tax liabilities are recognised for taxable temporary differences arising on investments in subsidiaries and associates except where the Group is able to control the reversal of the temporary differences and it is probable that the temporary difference will not reverse in the foreseeable future. The carrying amounts of deferred tax assets are reviewed at each balance sheet date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the deferred tax assets to be recovered. Unrecognised deferred tax assets are also reassessed each balance sheet date and recognised where it has become probable that future taxable profits are available against which the asset can be recovered. Deferred tax is provided using tax rates that have been enacted or substantively enacted by the balance sheet date. Deferred tax assets and liabilities are offset when there is a legally enforceable right to set-off current tax assets against current tax liabilities and when they relate to income taxes levied by the same taxation authority and the Group intends to settle its current tax assets and liabilities on a net basis.
Uncertain tax positions
The Group operates in many countries and is therefore subject to
tax laws in a number of different tax jurisdictions. The amount of
tax payable or receivable on profits or losses for any period is
subject to the agreement of the tax authority in each respective
jurisdiction and the tax liability or asset position is open to review
for several years after the relevant accounting period ends. In
determining the provisions for income taxes, management is
required to make judgments and estimates based on
interpretations of tax statute and case law, which it does after
taking account of professional advice and prior experience.
Uncertainties in respect of enquiries and additional tax assessments
raised by tax authorities are measured in accordance with IFRIC
23 using the method that in management\u2019s view, best predicts
the resolution of the uncertainty. The amounts ultimately payable
or receivable may differ from the amounts of any provisions
recognised in the Consolidated Financial Statements as a result
of the estimates and assumptions used.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-484": { "value": "
l Goodwill
Goodwill arising on consolidation represents the excess of
purchase consideration less the fair value of the identifiable
tangible and intangible assets and liabilities acquired.
Goodwill is recognised as an asset and reviewed for impairment
at least annually. For the purpose of impairment testing, assets
are grouped at the lowest level for which there are separately
identifiable cash flows, known as cash-generating units (CGUs).
Any impairment is recognised immediately in the Consolidated
Income Statement and is not subsequently reversed.
On disposal of a business the attributable amount of goodwill is
included in the determination of the profit or loss on disposal.
Goodwill arising on acquisitions before the date of transition to IFRS
(1 July 2004) has been retained at the previous UK GAAP amounts,
subject to being tested for impairment at that date. Goodwill arising
on acquisitions prior to 1 July 1998 was written off direct to reserves
under UK GAAP. This goodwill has not been reinstated and is not
included in determining any subsequent profit or loss on disposal.
m Intangible assets Intangible assets acquired as part of a business combination are stated in the Consolidated Balance Sheet at their fair value as at the date of acquisition less accumulated amortisation and any provision for impairment. The Directors review intangible assets for indications of impairment annually. There are no significant intangible assets other than computer software. Costs associated with maintaining software programmes are recognised as an expense as incurred. Development costs that are directly attributable to the design and testing of identifiable and unique software controlled by the Group are recognised as intangible assets. Directly attributable costs that are capitalised as part of the software include employee costs and appropriate overheads. Capitalised development costs are recorded as intangible assets and amortised from the point at which the asset is ready for use. Internally generated intangible assets are stated in the Consolidated Balance Sheet at the directly attributable cost of creation of the asset, less accumulated amortisation. Intangible assets are amortised on a straight-line basis over their estimated useful lives up to a maximum of 10 years. Software incorporated into major Enterprise Resource Planning (ERP) implementations that support the recruitment process and financial reporting process is amortised over a life of up to seven years. Other software is amortised between three and five years. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-444": { "value": "l Goodwill Goodwill arising on consolidation represents the excess of purchase consideration less the fair value of the identifiable tangible and intangible assets and liabilities acquired. Goodwill is recognised as an asset and reviewed for impairment at least annually. For the purpose of impairment testing, assets are grouped at the lowest level for which there are separately identifiable cash flows, known as cash-generating units (CGUs). Any impairment is recognised immediately in the Consolidated Income Statement and is not subsequently reversed. On disposal of a business the attributable amount of goodwill is included in the determination of the profit or loss on disposal. Goodwill arising on acquisitions before the date of transition to IFRS (1 July 2004) has been retained at the previous UK GAAP amounts, subject to being tested for impairment at that date. Goodwill arising on acquisitions prior to 1 July 1998 was written off direct to reserves under UK GAAP. This goodwill has not been reinstated and is not included in determining any subsequent profit or loss on disposal. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-445": { "value": "
m Intangible assets
Intangible assets acquired as part of a business combination are
stated in the Consolidated Balance Sheet at their fair value as at
the date of acquisition less accumulated amortisation and any
provision for impairment. The Directors review intangible assets
for indications of impairment annually. There are no significant
intangible assets other than computer software.
Costs associated with maintaining software programmes are
recognised as an expense as incurred. Development costs that
are directly attributable to the design and testing of identifiable
and unique software controlled by the Group are recognised as
intangible assets. Directly attributable costs that are capitalised
as part of the software include employee costs and appropriate
overheads. Capitalised development costs are recorded as
intangible assets and amortised from the point at which the asset
is ready for use.
Internally generated intangible assets are stated in the
Consolidated Balance Sheet at the directly attributable cost of
creation of the asset, less accumulated amortisation. Intangible
assets are amortised on a straight-line basis over their estimated
useful lives up to a maximum of 10 years. Software incorporated
into major Enterprise Resource Planning (ERP) implementations
that support the recruitment process and financial reporting
process is amortised over a life of up to seven years. Other
software is amortised between three and five years.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-442": { "value": "
n Property, plant and equipment
Property, plant and equipment is recorded at cost, net of
depreciation and any provision for impairment. Depreciation is
provided on a straight-line basis over the anticipated useful
working lives of the assets, after they have been brought into use,
at the following rates:
Leasehold
\u2013
The cost is written off over the unexpired
properties term of the lease
Plant and
machinery
\u2013
At rates varying between 5% and 33%
Fixtures and
fittings
\u2013
At rates varying between 10% and 25%
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-483": { "value": "n Property, plant and equipment Property, plant and equipment is recorded at cost, net of depreciation and any provision for impairment. Depreciation is provided on a straight-line basis over the anticipated useful working lives of the assets, after they have been brought into use, at the following rates:
Leasehold
\u2013
The cost is written off over the unexpired
properties term of the lease
Plant and
machinery
\u2013
At rates varying between 5% and 33%
Fixtures and
fittings
\u2013
At rates varying between 10% and 25%
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-443": { "value": "
o Trade and other receivables
Trade and other receivables are initially measured at the
transaction price and then at amortised cost after appropriate
allowances for estimated irrecoverable amounts have been
recognised in the Consolidated Income Statement. An allowance
for impairment is made to both trade receivables and accrued
income based on historical credit loss experience adjusted for
forward-looking factors specific to the debtors and economic
environment, as evidence of a likely reduction in the
recoverability of the cash flows.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-446": { "value": "
p Cash and cash equivalents
Cash and cash equivalents comprise cash-in-hand and current
balances with banks and similar institutions, which are readily
convertible to known amounts of cash and which are subject to
insignificant risk of changes in value. Cash and cash equivalents
exclude any overdraft positions which are part of the cash pool
arrangement that has been showed separately on the face of the
Balance sheet. However, for the purpose of the cash flow
statement, cash and bank overdrafts are included as
components of cash and cash equivalents, as these bank
overdrafts are repayable on demand and form an integral part of
the entity\u2019s cash management.
Also, the Group has chosen an accounting policy to present cash
flows from interest income and interest expense as cash flows
from investing and financing activities, respectively.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-449": { "value": "
q Trade payables
Trade payables are measured initially at transaction price and
then at amortised cost.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-448": { "value": "
r Bank borrowings
Interest-bearing bank loans and overdrafts are recorded initially
at fair value and subsequently measured at amortised cost.
Finance charges, including premiums payable on settlement or
redemption and direct-issue costs, are accounted for on an
accrual basis in the Consolidated Income Statement using the
effective interest rate method and are added to the carrying
amount of the instrument to the extent that they are not settled
in the period in which they arise.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-524": { "value": "r Bank borrowings Interest-bearing bank loans and overdrafts are recorded initially at fair value and subsequently measured at amortised cost. Finance charges, including premiums payable on settlement or redemption and direct-issue costs, are accounted for on an accrual basis in the Consolidated Income Statement using the effective interest rate method and are added to the carrying amount of the instrument to the extent that they are not settled in the period in which they arise. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-519": { "value": "r Bank borrowings Interest-bearing bank loans and overdrafts are recorded initially at fair value and subsequently measured at amortised cost. Finance charges, including premiums payable on settlement or redemption and direct-issue costs, are accounted for on an accrual basis in the Consolidated Income Statement using the effective interest rate method and are added to the carrying amount of the instrument to the extent that they are not settled in the period in which they arise. s Derivative financial instruments The Group may use certain derivative financial instruments to reduce its exposure to foreign exchange movements. The Group held six foreign exchange contracts at the end of the current year (2024: six) to facilitate cash management within the Group. The Group does not hold or use derivative financial instruments for speculative purposes. The fair values of foreign exchange swaps are measured using inputs other than quoted prices that are observable for the asset or liability, either directly or indirectly. It is the Group\u2019s policy not to seek to designate these derivatives as hedges. All derivative financial instruments not in a hedge relationship are classified as derivatives at fair value in the Consolidated Income Statement. Fair value measurements The information below sets out how the Group determines fair value of various financial assets and financial liabilities. The following provides an analysis of financial instruments that are measured subsequent to initial recognition at fair value, grouped into Levels 1 to 3 based on the degree to which the fair value is observable. \u2013 Level 1 fair value measurements are those derived from quoted prices (unadjusted) in active markets for identical assets or liabilities; \u2013 Level 2 fair value measurements are those derived from inputs other than quoted prices included within Level 1 that are observable for the asset or liability either directly (i.e. as prices) or indirectly (i.e. derived from prices); and \u2013 Level 3 fair value measurements are those derived from valuation techniques that include inputs for the asset or liability that are not based on observable market data (unobservable inputs). ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-485": { "value": "
s Derivative financial instruments
The Group may use certain derivative financial instruments to
reduce its exposure to foreign exchange movements. The Group
held six foreign exchange contracts at the end of the current year
(2024: six) to facilitate cash management within the Group. The
Group does not hold or use derivative financial instruments for
speculative purposes.
The fair values of foreign exchange swaps are measured using
inputs other than quoted prices that are observable for the asset
or liability, either directly or indirectly. It is the Group\u2019s policy not
to seek to designate these derivatives as hedges. All derivative
financial instruments not in a hedge relationship are classified as
derivatives at fair value in the Consolidated Income Statement.
Fair value measurements
The information below sets out how the Group determines fair
value of various financial assets and financial liabilities.
The following provides an analysis of financial instruments that
are measured subsequent to initial recognition at fair value,
grouped into Levels 1 to 3 based on the degree to which the fair
value is observable.
\u2013 Level 1 fair value measurements are those derived from
quoted prices (unadjusted) in active markets for identical
assets or liabilities;
\u2013 Level 2 fair value measurements are those derived from inputs
other than quoted prices included within Level 1 that are
observable for the asset or liability either directly (i.e. as prices)
or indirectly (i.e. derived from prices); and
\u2013 Level 3 fair value measurements are those derived from
valuation techniques that include inputs for the asset or
liability that are not based on observable market data
(unobservable inputs).
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-447": { "value": "s Derivative financial instruments The Group may use certain derivative financial instruments to reduce its exposure to foreign exchange movements. The Group held six foreign exchange contracts at the end of the current year (2024: six) to facilitate cash management within the Group. The Group does not hold or use derivative financial instruments for speculative purposes. The fair values of foreign exchange swaps are measured using inputs other than quoted prices that are observable for the asset or liability, either directly or indirectly. It is the Group\u2019s policy not to seek to designate these derivatives as hedges. All derivative financial instruments not in a hedge relationship are classified as derivatives at fair value in the Consolidated Income Statement. Fair value measurements The information below sets out how the Group determines fair value of various financial assets and financial liabilities. The following provides an analysis of financial instruments that are measured subsequent to initial recognition at fair value, grouped into Levels 1 to 3 based on the degree to which the fair value is observable. \u2013 Level 1 fair value measurements are those derived from quoted prices (unadjusted) in active markets for identical assets or liabilities; \u2013 Level 2 fair value measurements are those derived from inputs other than quoted prices included within Level 1 that are observable for the asset or liability either directly (i.e. as prices) or indirectly (i.e. derived from prices); and \u2013 Level 3 fair value measurements are those derived from valuation techniques that include inputs for the asset or liability that are not based on observable market data (unobservable inputs). ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-507": { "value": "Fair value measurements The information below sets out how the Group determines fair value of various financial assets and financial liabilities. The following provides an analysis of financial instruments that are measured subsequent to initial recognition at fair value, grouped into Levels 1 to 3 based on the degree to which the fair value is observable. \u2013 Level 1 fair value measurements are those derived from quoted prices (unadjusted) in active markets for identical assets or liabilities; \u2013 Level 2 fair value measurements are those derived from inputs other than quoted prices included within Level 1 that are observable for the asset or liability either directly (i.e. as prices) or indirectly (i.e. derived from prices); and \u2013 Level 3 fair value measurements are those derived from valuation techniques that include inputs for the asset or liability that are not based on observable market data (unobservable inputs). ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-450": { "value": "
t Leases
Set out below are the accounting policies of the Group upon
adoption of IFRS 16, which have been applied from the date of
initial application:
Right-of-use assets
The Group recognises right-of-use assets at the commencement
date of the lease and they are measured at cost, less any
accumulated depreciation and impairment losses, and adjusted
for any remeasurement of lease liabilities. The cost of right-of-use
assets includes the amount of lease liabilities recognised, initial
direct costs incurred, and lease payments made at or before the
commencement date less any lease incentives received. Unless
the Group is reasonably certain to obtain ownership of the leased
asset at the end of the lease term, the recognised right-of-use
assets are depreciated on a straight-line basis over the shorter of
its estimated useful life and the lease term. Right-of-use assets
are subject to impairment.
Lease liabilities
At the commencement date of the lease, the Group recognises
lease liabilities measured at the present value of lease payments
to be made over the lease term. The lease payments include fixed
payments less any lease incentives receivable, variable lease
payments that depend on an index or a rate, and amounts
expected to be paid under residual value guarantees. The lease
payments also include the exercise price of a purchase option
reasonably certain to be exercised by the Group and payments
of penalties for terminating a lease, if the lease term reflects the
Group exercising the option to terminate. The variable lease
payments that do not depend on an index or a rate are
recognised as an expense in the period in which the event or
condition that triggers the payment occurs.
In calculating the present value of lease payments, the Group
uses the incremental borrowing rate at the lease
commencement date if the interest rate implicit in the lease is not
readily determinable. After the commencement date, the
amount of lease liabilities is increased to reflect the accretion of
interest and reduced for the lease payments made. In addition,
the carrying amount of lease liabilities is remeasured if there is a
modification, a change in the lease term, a change in the
in-substance fixed lease payments or a change in the assessment
to purchase the underlying asset.
Short-term leases and leases of low-value assets
The Group applies the short-term lease recognition exemption to
its leases of property, motor vehicles and equipment where
leases have a lease term of 12 months or less from the
commencement date and do not contain a purchase option. It
also applies the lease of low-value assets recognition exemption
to leases of office equipment that are considered of low value.
Lease payments on short-term leases and leases of low-value
assets are recognised as an expense on a straight-line basis over
the lease term.
The Group determines the lease term as the non-cancellable
term of the lease, together with any periods covered by an option
to extend the lease if it is reasonably certain to be exercised, or
any periods covered by an option to terminate the lease, if it is
reasonably certain not to be exercised.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-451": { "value": "
u Provisions
A provision is recognised when the Group has a present legal or
constructive obligation as a result of a past event for which it is
probable that an outflow of resources will be required to settle
the obligation and when the amount can be reliably estimated. If
the effect is material, provisions are determined by discounting
the expected future cash flows at a pre-tax rate that reflects the
current market assessment of the time value of money and the
risks specific to the liability.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-452": { "value": "
v Government grants
A government grant is recognised only when there is reasonable
assurance that the Group will comply with any conditions
attached to the grant and that the grant will be received. The
grant is recognised net against the related costs for the period in
which they are intended to compensate.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-454": { "value": "
w Discontinued operations
A discontinued operation is a component that has been disposed
and represents a separate major line of business or geographical
area. The Group exercises judgment in determining whether a
component qualifies as a discontinued operation, considering the
significance of the component to the Group\u2019s operations and
financial results. Where the impact is immaterial, the results are not
presented separately but disclosed in the notes for transparency.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-453": { "value": "
3 Critical accounting judgements and key
sources of estimation uncertainty
The preparation of the Consolidated Financial Statements
requires judgment, estimations and assumptions to be made that
affect the reported value of assets, liabilities, revenues and
expenses. Judgments, estimates and assumptions are reviewed
on an ongoing basis. Revisions to accounting estimates are
recognised in the year in which the estimate is revised and in any
future years affected.
In preparing the Consolidated Financial Statements, the Directors
have considered the impact of Climate Change on the Group
and have concluded that there is no material impact on financial
reporting judgments and estimates (further information is
provided in the Strategic Report on page 70). This is consistent
with the assertion that risks associated with Climate Change are
not expected to have a material impact on the longer term
viability of the Group. Furthermore, there is not considered to be
a material impact on the carrying value of goodwill, other
intangibles or on property, plant and equipment.
Whilst the Directors have concluded that there is no material impact of Climate Change on the financial reporting judgments and estimates, they are mindful of the changing nature of the risks of Climate Change. The Directors will therefore continue to monitor these risks and their potential impact on the judgments and estimates used in the Consolidated Financial Statements. In applying the Group\u2019s accounting policies, the Directors have identified that the following areas are the critical accounting judgments and key sources of estimation uncertainty: Profit before exceptional items Management consider that this alternative performance measure provides useful information for shareholders on the Group\u2019s underlying performance and is consistent with how the business performance is measured internally by the chief operating decision maker. Profit before exceptional items and earnings per share before exceptionals are not recognised measures under UK-adopted International Accounting Standards and may not be directly comparable with adjusted measures used by other companies. The classification of items excluded from profit before exceptionals requires judgment, including considering the nature, circumstances, scale and impact of a transaction upon the Group\u2019s results, particularly as costs are truly one-off. Their exclusion provides a genuine representation of the Group\u2019s ongoing cost base. The details of items treated as exceptional items are disclosed in note 5 to the Consolidated Financial Statements. Estimation uncertainty Goodwill impairment Goodwill is tested for impairment at least annually. In performing these tests assumptions are made in respect of future growth rates and the discount rate to be applied to the future cash flows of cash-generating units (CGUs). These assumptions are set out in note 13 to the Consolidated Financial Statements. Management has determined that there is no impairment required to any of the CGUs in the year ended 30 June 2025. Provisions in respect of recoverability of trade receivables As described in note 18 to the Consolidated Financial Statements, expected credit loss of trade receivables and accrued income have been made. In reviewing the appropriateness of these provisions, consideration has been given to the ageing of the debt and the potential likelihood of default, taking into account current and future economic conditions.", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-486": { "value": "Estimation uncertainty Goodwill impairment Goodwill is tested for impairment at least annually. In performing these tests assumptions are made in respect of future growth rates and the discount rate to be applied to the future cash flows of cash-generating units (CGUs). These assumptions are set out in note 13 to the Consolidated Financial Statements. Management has determined that there is no impairment required to any of the CGUs in the year ended 30 June 2025. Provisions in respect of recoverability of trade receivables As described in note 18 to the Consolidated Financial Statements, expected credit loss of trade receivables and accrued income have been made. In reviewing the appropriateness of these provisions, consideration has been given to the ageing of the debt and the potential likelihood of default, taking into account current and future economic conditions.", "dimensions": { "concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-487": { "value": "4 Segmental information IFRS 8 'Operating Segments' IFRS 8 requires operating segments to be identified on the basis of internal reports about components of the Group that are regularly reviewed by the chief operating decision maker to allocate resources to the segment and to assess their performance. As a result, the Group segments the business into four regions, Germany, United Kingdom & Ireland, Australia & New Zealand and Rest of World. There is no material difference between the segmentation of the Group's turnover by geographic origin and destination. The Group\u2019s operations comprise one class of business, that of qualified, professional and skilled recruitment. Turnover, net fees and operating profit The Group's Executive Leadership Team, which is regarded as the chief operating decision maker, uses net fees by segment as its measure of revenue in internal reports, rather than turnover. This is because net fees exclude the remuneration of temporary workers, and payments to other recruitment agencies where the Group acts as principal, which are not considered relevant in allocating resources to segments. The Group's Executive Leadership Team considers net fees for the purpose of making decisions about allocating resources. The Group does not report items below operating profit by segment in its internal management reporting. The full detail of these items can be seen in the Group Consolidated Income Statement on page 166. The reconciliation of turnover to net fees can be found in note 6 to the Consolidated Financial Statements.
(In \u00a3s million)
Note
2025
2024
Turnover
Germany
1,751.1
1,900.3
United Kingdom & Ireland
1,516.2
1,594.4
Australia & New Zealand
1,110.2
1,286.9
Rest of World
2,229.5
2,167.5
Group
6
6,607.0
6,949.1
(In \u00a3s million)
Note
2025
2024
Net fees
Germany
308.9
351.8
United Kingdom & Ireland
192.2
225.7
Australia & New Zealand
116.2
139.7
Rest of World
355.1
396.4
Group
6
972.4
1,113.6
(In \u00a3s million)
Note
2025
2024
Operating costs
Germany
256.8
283.8
United Kingdom & Ireland
198.0
219.3
Australia & New Zealand
112.6
128.2
Rest of World
359.4
377.2
Group
926.8
1,008.5
2025 2024
Before 2025 Before 2024
exceptional Exceptional exceptional Exceptional
(In \u00a3s million) items
items
2025
items
items
2024
Operating profit
Germany
52.1
(9.0)
43.1
68.0
(23.6)
44.4
United Kingdom & Ireland
(5.8)
(6.3)
(12.1)
6.4
(7.3)
(0.9)
Australia & New Zealand
3.6
(1.3)
2.3
11.5
(5.3)
6.2
Rest of World
(4.3)
(14.1)
(18.4)
19.2
(43.8)
(24.6)
Group
45.6
(30.7)
14.9
105.1
(80.0)
25.1
Net trade receivables For the purpose of monitoring performance and allocating resources from a balance sheet perspective, the Group\u2019s Executive Leadership Team monitors trade receivables net of provisions for impairment only on a segmental basis. These are monitored on a constant currency basis for comparability through the year. These are shown below and reconciled to the totals as shown in note 18 to the Consolidated Financial Statements.
As reported Exchange As reported Exchange
(In \u00a3s million) internally
adjustments
2025
internally
adjustments
2024
Germany
205.7
2.5
208.2
231.8
(3.0)
228.8
United Kingdom & Ireland
156.8
-
156.8
160.8
(0.1)
160.7
Australia & New Zealand
78.5
(7.3)
71.2
89.8
0.6
90.4
Rest of World
254.6
(8.3)
246.3
276.3
(1.9)
274.4
Group
695.6
(13.1)
682.5
758.7
(4.4)
754.3
Major customers In the current year and prior year there was no customer that exceeded 10% of the Group\u2019s turnover.", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-455": { "value": "4 Segmental information IFRS 8 'Operating Segments' IFRS 8 requires operating segments to be identified on the basis of internal reports about components of the Group that are regularly reviewed by the chief operating decision maker to allocate resources to the segment and to assess their performance. As a result, the Group segments the business into four regions, Germany, United Kingdom & Ireland, Australia & New Zealand and Rest of World. There is no material difference between the segmentation of the Group's turnover by geographic origin and destination. The Group\u2019s operations comprise one class of business, that of qualified, professional and skilled recruitment. Turnover, net fees and operating profit The Group's Executive Leadership Team, which is regarded as the chief operating decision maker, uses net fees by segment as its measure of revenue in internal reports, rather than turnover. This is because net fees exclude the remuneration of temporary workers, and payments to other recruitment agencies where the Group acts as principal, which are not considered relevant in allocating resources to segments. The Group's Executive Leadership Team considers net fees for the purpose of making decisions about allocating resources. The Group does not report items below operating profit by segment in its internal management reporting. The full detail of these items can be seen in the Group Consolidated Income Statement on page 166. The reconciliation of turnover to net fees can be found in note 6 to the Consolidated Financial Statements.
(In \u00a3s million)
Note
2025
2024
Turnover
Germany
1,751.1
1,900.3
United Kingdom & Ireland
1,516.2
1,594.4
Australia & New Zealand
1,110.2
1,286.9
Rest of World
2,229.5
2,167.5
Group
6
6,607.0
6,949.1
(In \u00a3s million)
Note
2025
2024
Net fees
Germany
308.9
351.8
United Kingdom & Ireland
192.2
225.7
Australia & New Zealand
116.2
139.7
Rest of World
355.1
396.4
Group
6
972.4
1,113.6
(In \u00a3s million)
Note
2025
2024
Operating costs
Germany
256.8
283.8
United Kingdom & Ireland
198.0
219.3
Australia & New Zealand
112.6
128.2
Rest of World
359.4
377.2
Group
926.8
1,008.5
2025 2024
Before 2025 Before 2024
exceptional Exceptional exceptional Exceptional
(In \u00a3s million) items
items
2025
items
items
2024
Operating profit
Germany
52.1
(9.0)
43.1
68.0
(23.6)
44.4
United Kingdom & Ireland
(5.8)
(6.3)
(12.1)
6.4
(7.3)
(0.9)
Australia & New Zealand
3.6
(1.3)
2.3
11.5
(5.3)
6.2
Rest of World
(4.3)
(14.1)
(18.4)
19.2
(43.8)
(24.6)
Group
45.6
(30.7)
14.9
105.1
(80.0)
25.1
Net trade receivables
For the purpose of monitoring performance and allocating resources from a balance sheet perspective, the Group\u2019s Executive
Leadership Team monitors trade receivables net of provisions for impairment only on a segmental basis. These are monitored on a
constant currency basis for comparability through the year. These are shown below and reconciled to the totals as shown in note 18 to
the Consolidated Financial Statements.
As reported Exchange As reported Exchange
(In \u00a3s million) internally
adjustments
2025
internally
adjustments
2024
Germany
205.7
2.5
208.2
231.8
(3.0)
228.8
United Kingdom & Ireland
156.8
-
156.8
160.8
(0.1)
160.7
Australia & New Zealand
78.5
(7.3)
71.2
89.8
0.6
90.4
Rest of World
254.6
(8.3)
246.3
276.3
(1.9)
274.4
Group
695.6
(13.1)
682.5
758.7
(4.4)
754.3
Major customers
In the current year and prior year there was no customer that exceeded 10% of the Group\u2019s turnover.
", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-508": { "value": "
IFRS 8 'Operating Segments'
IFRS 8 requires operating segments to be identified on the basis of internal reports about components of the Group that are regularly
reviewed by the chief operating decision maker to allocate resources to the segment and to assess their performance.
As a result, the Group segments the business into four regions, Germany, United Kingdom & Ireland, Australia & New Zealand and Rest
of World. There is no material difference between the segmentation of the Group's turnover by geographic origin and destination.
The Group\u2019s operations comprise one class of business, that of qualified, professional and skilled recruitment.
", "dimensions": { "concept": "ifrs-full:DisclosureOfOperatingSegmentsExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-509": { "value": "
Turnover, net fees and operating profit
The Group's Executive Leadership Team, which is regarded as the chief operating decision maker, uses net fees by segment as its
measure of revenue in internal reports, rather than turnover. This is because net fees exclude the remuneration of temporary workers,
and payments to other recruitment agencies where the Group acts as principal, which are not considered relevant in allocating
resources to segments. The Group's Executive Leadership Team considers net fees for the purpose of making decisions about
allocating resources. The Group does not report items below operating profit by segment in its internal management reporting. The full
detail of these items can be seen in the Group Consolidated Income Statement on page 166. The reconciliation of turnover to net fees
can be found in note 6 to the Consolidated Financial Statements.
(In \u00a3s million)
Note
2025
2024
Turnover
Germany
1,751.1
1,900.3
United Kingdom & Ireland
1,516.2
1,594.4
Australia & New Zealand
1,110.2
1,286.9
Rest of World
2,229.5
2,167.5
Group
6
6,607.0
6,949.1
(In \u00a3s million)
Note
2025
2024
Net fees
Germany
308.9
351.8
United Kingdom & Ireland
192.2
225.7
Australia & New Zealand
116.2
139.7
Rest of World
355.1
396.4
Group
6
972.4
1,113.6
(In \u00a3s million)
Note
2025
2024
Operating costs
Germany
256.8
283.8
United Kingdom & Ireland
198.0
219.3
Australia & New Zealand
112.6
128.2
Rest of World
359.4
377.2
Group
926.8
1,008.5
2025 2024
Before 2025 Before 2024
exceptional Exceptional exceptional Exceptional
(In \u00a3s million) items
items
2025
items
items
2024
Operating profit
Germany
52.1
(9.0)
43.1
68.0
(23.6)
44.4
United Kingdom & Ireland
(5.8)
(6.3)
(12.1)
6.4
(7.3)
(0.9)
Australia & New Zealand
3.6
(1.3)
2.3
11.5
(5.3)
6.2
Rest of World
(4.3)
(14.1)
(18.4)
19.2
(43.8)
(24.6)
Group
45.6
(30.7)
14.9
105.1
(80.0)
25.1
Net trade receivables For the purpose of monitoring performance and allocating resources from a balance sheet perspective, the Group\u2019s Executive Leadership Team monitors trade receivables net of provisions for impairment only on a segmental basis. These are monitored on a constant currency basis for comparability through the year. These are shown below and reconciled to the totals as shown in note 18 to the Consolidated Financial Statements.
As reported Exchange As reported Exchange
(In \u00a3s million) internally
adjustments
2025
internally
adjustments
2024
Germany
205.7
2.5
208.2
231.8
(3.0)
228.8
United Kingdom & Ireland
156.8
-
156.8
160.8
(0.1)
160.7
Australia & New Zealand
78.5
(7.3)
71.2
89.8
0.6
90.4
Rest of World
254.6
(8.3)
246.3
276.3
(1.9)
274.4
Group
695.6
(13.1)
682.5
758.7
(4.4)
754.3
", "dimensions": { "concept": "ifrs-full:DisclosureOfGeographicalAreasExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-510": { "value": "Major customers In the current year and prior year there was no customer that exceeded 10% of the Group\u2019s turnover.", "dimensions": { "concept": "ifrs-full:DisclosureOfSegmentsMajorCustomersExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-456": { "value": "
5 Exceptional items
During the year, the Group incurred an exceptional charge of \u00a330.7 million (year ended 30 June 2024: \u00a380.0 million) being
administrative in nature.
During the year, the Group undertook the restructure of several country business operations. In Germany, the United Kingdom & Ireland
and in France we restructured our back-office functions and closed several business lines. We also closed 16 offices in the United
Kingdom & Ireland and four offices in France. In addition, we restructured the operations of the Statement of Works business in
Germany and closed the Statement of Works business in the United Kingdon & Ireland. In the Americas we closed our operations in the
Chile and Colombia businesses and our offices in Rio de Janeiro and Campinas, to focus on two high potential markets by creating
flagship offices in Sao Paulo and Mexico City. We also restructured our Czech business, to only service enterprise clients in Temp and
Contracting roles, with no Permanent or SME activities continuing, resulting in the closure of two offices and all back-office functions.
The restructuring exercises led to the redundancy of a number of employees, including senior management and back-office positions
at a combined cost of \u00a317.7 million.
The Group also incurred a \u00a313.0 million exceptional charge in relation to the multi-year Technology transformation and Finance
transformation programmes, comprising both staff costs and third-party costs. Despite being multi-year, the transformation projects
are considered to be one-off in nature due to their scale and impact, as they aim to fundamentally change how the support functions
will operate across the Group. The restructuring costs were incurred as part of the Group\u2019s strategy to build a structurally more
resilient business and to better position the business going forward and are considered exceptional given their size and impact on
business operations.
During the year ended 30 June 2024, the Group incurred an exceptional charge of \u00a380.0 million (of which \u00a327.9 million was incurred in
the six months ended 31 December 2023). Following the appointment of the new CEO, Dirk Hahn, and in response to increasingly
challenging market conditions and a clear slowdown in most markets, we restructured the business operations of many countries
across the Group, to better align business operations to market opportunities and reduce operating costs. The restructuring exercise
led to the redundancy of a number of employees, including senior and operational management and back-office positions and the
closure of 17 offices. This resulted in the Group incurring a restructuring cost of \u00a342.2 million. The restructuring costs were expected to
generate significant cost savings and were considered exceptional given their size and impact on business operations. The remaining
\u00a337.8 million was non-cash, comprising a \u00a322.5 million charge relating to impairment of intangible assets and a \u00a315.3 million charge
related to the partial impairment of goodwill in the US business.
The cash impact of the exceptional charge in the current year was \u00a317.5 million, with an additional \u00a312.4 million of cash payments in
respect of the prior year exceptional charge, including \u00a31.3 million of lease liability repayments relating to right-of-use assets that were
impaired in the prior year (see note 16).
The exceptional charge generated a net \u00a32.0 million tax credit (2024: tax credit of \u00a311.1 million).
", "dimensions": { "concept": "haysplc:DisclosureOfExceptionalItems", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-489": { "value": "
6 Operating profit
The following costs are deducted from turnover to determine net fees:
(In \u00a3s million)
2025
2024
Turnover
6,607.0
6,949.1
Remuneration of temporary workers
(4,619.6)
(4,995.4)
Remuneration of other recruitment agencies
(1,015.0)
(840.1)
Net fees
972.4
1,113.6
Operating profit is stated after charging the following items to net fees of \u00a3972.4 million (2024: \u00a31,113.6 million):
2025 2024
Before 2025 Before 2024
exceptional Exceptional exceptional Exceptional
(In \u00a3s million) items
items
2025
items
items
2024
Staff costs (note 8)
702.7
18.5
721.2
789.4
30.2
819.6
Amortisation of other intangible assets (note 14)
7.7
-
7.7
9.2
-
9.2
Depreciation of property, plant and equipment (note 15)
10.2
-
10.2
11.1
-
11.1
Depreciation of right-of-use assets (note 16)
44.7
-
44.7
46.0
-
46.0
Loss on disposal of property, plant and equipment (note 15)
0.3
-
0.3
-
0.4
0.4
Impairment loss on goodwill (note 13)
1.0
-
1.0
-
15.3
15.3
Impairment of right-of-use assets (note 16)
-
1.7
1.7
-
4.9
4.9
Impairment of intangible assets (note 14)
-
-
-
-
22.5
22.5
Short-term leases and leases of low-value assets
3.4
-
3.4
3.5
-
3.5
Impairment loss on trade receivables (note 18)
0.5
-
0.5
1.4
-
1.4
Auditor's remuneration (note 7):
\u2022 for statutory audit services
2.6
-
2.6
2.4
-
2.4
\u2022 for other services
0.3
-
0.3
0.3
-
0.3
Other external charges
153.4
10.5
163.9
145.2
6.7
151.9
Administrative expenses
926.8
30.7
957.5
1,008.5
80.0
1,088.5
Within exceptional items in the table above, staff costs (\u00a318.5 million), impairment of right-of-use assets (\u00a31.7 million) and other
external charges (\u00a310.5 million) total \u00a330.7 million and represent the restructuring charge as disclosed in note 5 to the Consolidated
Financial Statements.
In the prior year, within exceptional items in the table above, staff costs (\u00a330.2 million), loss on disposal of property, plant and equipment
(\u00a30.4 million), impairment of right-of-use assets (\u00a34.9 million) and other external charges (\u00a36.7 million) total \u00a342.2 million and represent
the restructuring charge as disclosed in note 5 to the Consolidated Financial Statements.
", "dimensions": { "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-457": { "value": "6 Operating profit The following costs are deducted from turnover to determine net fees:
(In \u00a3s million)
2025
2024
Turnover
6,607.0
6,949.1
Remuneration of temporary workers
(4,619.6)
(4,995.4)
Remuneration of other recruitment agencies
(1,015.0)
(840.1)
Net fees
972.4
1,113.6
Operating profit is stated after charging the following items to net fees of \u00a3972.4 million (2024: \u00a31,113.6 million):
2025 2024
Before 2025 Before 2024
exceptional Exceptional exceptional Exceptional
(In \u00a3s million) items
items
2025
items
items
2024
Staff costs (note 8)
702.7
18.5
721.2
789.4
30.2
819.6
Amortisation of other intangible assets (note 14)
7.7
-
7.7
9.2
-
9.2
Depreciation of property, plant and equipment (note 15)
10.2
-
10.2
11.1
-
11.1
Depreciation of right-of-use assets (note 16)
44.7
-
44.7
46.0
-
46.0
Loss on disposal of property, plant and equipment (note 15)
0.3
-
0.3
-
0.4
0.4
Impairment loss on goodwill (note 13)
1.0
-
1.0
-
15.3
15.3
Impairment of right-of-use assets (note 16)
-
1.7
1.7
-
4.9
4.9
Impairment of intangible assets (note 14)
-
-
-
-
22.5
22.5
Short-term leases and leases of low-value assets
3.4
-
3.4
3.5
-
3.5
Impairment loss on trade receivables (note 18)
0.5
-
0.5
1.4
-
1.4
Auditor's remuneration (note 7):
\u2022 for statutory audit services
2.6
-
2.6
2.4
-
2.4
\u2022 for other services
0.3
-
0.3
0.3
-
0.3
Other external charges
153.4
10.5
163.9
145.2
6.7
151.9
Administrative expenses
926.8
30.7
957.5
1,008.5
80.0
1,088.5
Within exceptional items in the table above, staff costs (\u00a318.5 million), impairment of right-of-use assets (\u00a31.7 million) and other external charges (\u00a310.5 million) total \u00a330.7 million and represent the restructuring charge as disclosed in note 5 to the Consolidated Financial Statements. In the prior year, within exceptional items in the table above, staff costs (\u00a330.2 million), loss on disposal of property, plant and equipment (\u00a30.4 million), impairment of right-of-use assets (\u00a34.9 million) and other external charges (\u00a36.7 million) total \u00a342.2 million and represent the restructuring charge as disclosed in note 5 to the Consolidated Financial Statements. 7 Auditor\u2019s remuneration
(In \u00a3s million)
2025
2024
Fees payable to the Company's Auditors for the audit of the Company's annual Financial Statements
0.7
0.6
Fees payable to the Company's Auditors and their associates for other services to the Group:
The audit of the Company's subsidiaries pursuant to legislation
1.9
1.8
Total audit fees
2.6
2.4
Audit-related assurance services
0.3
0.3
Total non-audit fees
0.3
0.3
", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-511": { "value": "6 Operating profit The following costs are deducted from turnover to determine net fees:
(In \u00a3s million)
2025
2024
Turnover
6,607.0
6,949.1
Remuneration of temporary workers
(4,619.6)
(4,995.4)
Remuneration of other recruitment agencies
(1,015.0)
(840.1)
Net fees
972.4
1,113.6
Operating profit is stated after charging the following items to net fees of \u00a3972.4 million (2024: \u00a31,113.6 million):
2025 2024
Before 2025 Before 2024
exceptional Exceptional exceptional Exceptional
(In \u00a3s million) items
items
2025
items
items
2024
Staff costs (note 8)
702.7
18.5
721.2
789.4
30.2
819.6
Amortisation of other intangible assets (note 14)
7.7
-
7.7
9.2
-
9.2
Depreciation of property, plant and equipment (note 15)
10.2
-
10.2
11.1
-
11.1
Depreciation of right-of-use assets (note 16)
44.7
-
44.7
46.0
-
46.0
Loss on disposal of property, plant and equipment (note 15)
0.3
-
0.3
-
0.4
0.4
Impairment loss on goodwill (note 13)
1.0
-
1.0
-
15.3
15.3
Impairment of right-of-use assets (note 16)
-
1.7
1.7
-
4.9
4.9
Impairment of intangible assets (note 14)
-
-
-
-
22.5
22.5
Short-term leases and leases of low-value assets
3.4
-
3.4
3.5
-
3.5
Impairment loss on trade receivables (note 18)
0.5
-
0.5
1.4
-
1.4
Auditor's remuneration (note 7):
\u2022 for statutory audit services
2.6
-
2.6
2.4
-
2.4
\u2022 for other services
0.3
-
0.3
0.3
-
0.3
Other external charges
153.4
10.5
163.9
145.2
6.7
151.9
Administrative expenses
926.8
30.7
957.5
1,008.5
80.0
1,088.5
Within exceptional items in the table above, staff costs (\u00a318.5 million), impairment of right-of-use assets (\u00a31.7 million) and other external charges (\u00a310.5 million) total \u00a330.7 million and represent the restructuring charge as disclosed in note 5 to the Consolidated Financial Statements. In the prior year, within exceptional items in the table above, staff costs (\u00a330.2 million), loss on disposal of property, plant and equipment (\u00a30.4 million), impairment of right-of-use assets (\u00a34.9 million) and other external charges (\u00a36.7 million) total \u00a342.2 million and represent the restructuring charge as disclosed in note 5 to the Consolidated Financial Statements. ", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-488": { "value": "
7 Auditor\u2019s remuneration
(In \u00a3s million)
2025
2024
Fees payable to the Company's Auditors for the audit of the Company's annual Financial Statements
0.7
0.6
Fees payable to the Company's Auditors and their associates for other services to the Group:
The audit of the Company's subsidiaries pursuant to legislation
1.9
1.8
Total audit fees
2.6
2.4
Audit-related assurance services
0.3
0.3
Total non-audit fees
0.3
0.3
179 Hays plc Annual Report & Accounts 2025
", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-458": { "value": "
8 Staff costs
The aggregate staff remuneration (including Executive Directors) was as follows:
2025 2024
Before 2025 Before 2024
exceptional Exceptional exceptional Exceptional
(In \u00a3s million) items
items
2025
items
items
2024
Wages and salaries
591.1
16.3
607.4
666.5
25.2
691.7
Social security costs
84.4
2.0
86.4
93.1
3.2
96.3
Other pension costs
19.5
0.2
19.7
21.6
0.3
21.9
Share-based payments
7.7
-
7.7
8.2
1.5
9.7
Staff costs
702.7
18.5
721.2
789.4
30.2
819.6
Average number of persons employed during the year (including Executive Directors) was as follows:
(Number)
2025
2024
Germany
2,605
2,982
United Kingdom & Ireland
2,808
3,404
Australia & New Zealand
1,087
1,329
Rest of World
3,893
4,419
Group
10,393
12,134
Closing number of persons employed at the end of the year (including Executive Directors) was as follows:
(Number)
2025
2024
Germany
2,389
2,808
United Kingdom & Ireland
2,517
3,204
Australia & New Zealand
1,025
1,143
Rest of World
3,592
3,965
Group
9,523
11,120
", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-459": { "value": "
9 Net finance charge
(In \u00a3s million)
2025
2024
Interest received on bank deposits
2.2
3.2
Interest payable on bank loans and overdrafts
(9.5)
(7.2)
Interest on lease liabilities (note 16)
(4.6)
(5.0)
Pension Protection Fund levy
-
(0.1)
Net interest expense on defined benefit pension schemes (note 23)
(1.5)
(1.3)
Net finance charge
(13.4)
(10.4)
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-527": { "value": "9 Net finance charge
(In \u00a3s million)
2025
2024
Interest received on bank deposits
2.2
3.2
Interest payable on bank loans and overdrafts
(9.5)
(7.2)
Interest on lease liabilities (note 16)
(4.6)
(5.0)
Pension Protection Fund levy
-
(0.1)
Net interest expense on defined benefit pension schemes (note 23)
(1.5)
(1.3)
Net finance charge
(13.4)
(10.4)
", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-525": { "value": "9 Net finance charge
(In \u00a3s million)
2025
2024
Interest received on bank deposits
2.2
3.2
Interest payable on bank loans and overdrafts
(9.5)
(7.2)
Interest on lease liabilities (note 16)
(4.6)
(5.0)
Pension Protection Fund levy
-
(0.1)
Net interest expense on defined benefit pension schemes (note 23)
(1.5)
(1.3)
Net finance charge
(13.4)
(10.4)
", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-520": { "value": "9 Net finance charge
(In \u00a3s million)
2025
2024
Interest received on bank deposits
2.2
3.2
Interest payable on bank loans and overdrafts
(9.5)
(7.2)
Interest on lease liabilities (note 16)
(4.6)
(5.0)
Pension Protection Fund levy
-
(0.1)
Net interest expense on defined benefit pension schemes (note 23)
(1.5)
(1.3)
Net finance charge
(13.4)
(10.4)
", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-512": { "value": "9 Net finance charge
(In \u00a3s million)
2025
2024
Interest received on bank deposits
2.2
3.2
Interest payable on bank loans and overdrafts
(9.5)
(7.2)
Interest on lease liabilities (note 16)
(4.6)
(5.0)
Pension Protection Fund levy
-
(0.1)
Net interest expense on defined benefit pension schemes (note 23)
(1.5)
(1.3)
Net finance charge
(13.4)
(10.4)
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-490": { "value": "9 Net finance charge
(In \u00a3s million)
2025
2024
Interest received on bank deposits
2.2
3.2
Interest payable on bank loans and overdrafts
(9.5)
(7.2)
Interest on lease liabilities (note 16)
(4.6)
(5.0)
Pension Protection Fund levy
-
(0.1)
Net interest expense on defined benefit pension schemes (note 23)
(1.5)
(1.3)
Net finance charge
(13.4)
(10.4)
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-460": { "value": "
10 Tax
The tax expense for the year is comprised of the following:
(In \u00a3s million)
2025
2024
Current tax
Current tax expense in respect of the current year
(19.4)
(28.1)
Adjustments to current tax in relation to prior years
2.7
4.9
(16.7)
(23.2)
Deferred tax
Deferred tax credit in respect of the current year
7.3
2.0
Adjustments to deferred tax in relation to prior years
0.1
1.6
7.4
3.6
Total income tax expense recognised in the current year
(9.3)
(19.6)
Current tax expense for the year is comprised of the following:
(In \u00a3s million)
2025
2024
United Kingdom
(3.4)
(3.6)
Overseas
(16.0)
(24.6)
Group
(19.4)
(28.2)
The income tax expense for the year can be reconciled to the accounting profit as follows:
2025 2024
Before 2025 Before 2024
exceptional Exceptional exceptional Exceptional
(In \u00a3s million) items
items
2025
items
items
2024
Profit before tax
32.2
(30.7)
1.5
94.7
(80.0)
14.7
Income tax expense calculated at 25.0% (2024: 25.0%)
(8.1)
7.7
(0.4)
(23.7)
20.0
(3.7)
Items not taxable or non-deductible for tax
(1.5)
-
(1.5)
(6.1)
(0.7)
(6.8)
Changes in recognition of deferred tax in relation to losses
(3.1)
(5.4)
(8.5)
(3.4)
(2.2)
(5.6)
Changes in recognition of deferred tax in relation to
temporary differences
1.1
(0.5)
0.6
(2.6)
(7.0)
(9.6)
Effect of different tax rates of subsidiaries operating in
other jurisdictions
(1.1)
0.2
(0.9)
(0.8)
1.0
0.2
Current tax related to Pillar Two income taxes
(1.0)
-
(1.0)
-
-
-
Effect of share-based payment charges and share options
(0.4)
-
(0.4)
(0.6)
-
(0.6)
Income tax recognised in the current year
(14.1)
2.0
(12.1)
(37.2)
11.1
(26.1)
Adjustments recognised in the current year in relation to
the current tax of prior years
2.7
-
2.7
4.9
-
4.9
Adjustments to deferred tax in relation to prior years
0.1
-
0.1
1.6
-
1.6
Income tax expense recognised in the Consolidated
Income Statement
(11.3)
2.0
(9.3)
(30.7)
11.1
(19.6)
Effective tax rate for the year
35.1%
6.5%
620.0%
32.4%
13.9%
133.3%
The tax rate used for the reconciliation above for the year ended 30 June 2025 is the corporation tax rate of 25.0% (2024: 25.0%),
payable by corporate entities in the United Kingdom on taxable profits under tax law in that jurisdiction. The Group operates in
jurisdictions which have tax rates higher than the UK statutory tax rate, the most significant being Germany and Australia with statutory
rates of 31.5% and 30% respectively, the impact of which is shown in the above reconciliation under effect of different tax rates of
subsidiaries operating in other jurisdictions.
On 20 June 2023, Finance (No.2) Act 2023 (\u201cThe Pillar Two legislation\u201d) was substantively enacted in the UK, introducing a global
minimum effective tax rate of 15% for each jurisdiction in which the Group operates. The legislation was subsequently enacted on 11 July
2023 and implements a domestic top-up tax and a multinational top-up tax, effective for accounting periods starting on or after
31 December 2023. The Group has applied the exemption under the IAS 12 amendment to recognising and disclosing information
about deferred tax assets and liabilities related to top-up income taxes.
The Pillar Two legislation implementing the global minimum effective tax regime became effective for the Group\u2019s current financial year
starting 1 July 2024. The global minimum tax has been disclosed separately in the income tax expense reconciliation.
Income tax recognised in other comprehensive income
(In \u00a3s million)
2025
2024
Current tax
Contributions in respect of defined benefit pension scheme
-
2.4
Tax on foreign exchange movements
0.8
0.1
Adjustments recognised in relation to prior years
(1.5)
-
Deferred tax
Actuarial loss in respect of defined benefit pension scheme
11.5
5.8
Contributions in respect of defined benefit pension scheme
(5.4)
(4.2)
Adjustments recognised in relation to prior years
1.4
-
Effect of tax losses recognised for deferred tax
5.4
1.5
Total income tax credit recognised in other comprehensive income
12.2
5.6
17 Deferred tax
Deferred tax assets and liabilities in relation to:
(Charge)/ (Charge)/
credit to credit to
Consolidated other
1 July Income comprehensive Exchange 30 June
(In \u00a3s million) 2024 Statement income adjustments 2025
Accelerated tax depreciation
5.6
3.4
-
(0.2)
8.8
Retirement benefit surplus
(4.9)
-
6.1
-
1.2
Share-based payments
2.0
(0.2)
-
-
1.8
Provisions
7.0
1.4
-
(0.2)
8.2
Tax losses
8.5
3.5
6.8
-
18.8
Other short-term timing differences
7.2
(0.8)
-
(0.6)
5.8
Net deferred tax
25.4
7.3
12.9
(1.0)
44.6
(Charge)/ (Charge)/
credit to credit to
Consolidated other
1 July Income comprehensive Exchange 30 June
(In \u00a3s million) 2023 Statement income adjustments 2024
Accelerated tax depreciation
(4.8)
10.3
-
0.1
5.6
Retirement benefit surplus
(6.5)
-
1.6
-
(4.9)
Share-based payments
2.3
(0.3)
-
-
2.0
Provisions
7.4
(0.3)
-
(0.1)
7.0
Tax losses
9.4
(2.4)
1.5
-
8.5
Other short-term timing differences
10.8
(3.7)
-
0.1
7.2
Net deferred tax
18.6
3.6
3.1
0.1
25.4
Deferred tax assets and liabilities are offset where the Group has a legal enforceable right to do so. The analysis of the deferred tax
balances (after offset) for financial reporting purposes are as follows:
(In \u00a3s million)
2025
2024
Deferred tax assets
44.6
25.4
Deferred tax liabilities
-
-
Net deferred tax
44.6
25.4
The deferred tax asset of \u00a344.6 million (2024: \u00a325.4 million) as at 30 June 2025 primarily arises from our Australian and UK businesses.
The overall deferred tax asset has increased primarily following the buy-in transaction Hays plc entered into in relation to the Hays
Pension Scheme, resulting in the deferred tax liability moving into a deferred tax asset position, together with an additional \u00a311.9 million
deferred tax asset for losses recognised in the UK, on the basis of forecast future taxable profits.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the periods in which they reverse - being
the rates enacted or substantively enacted for those relevant periods applicable for each jurisdiction.
Unrecognised deductible temporary differences, unused tax losses and unused tax credits
Deductible temporary differences, unused tax losses and unused tax credits for which no deferred tax assets have been recognised are
attributable to the following:
Gross Tax Gross Tax
(In \u00a3s million) 2025 2025 2024 2024
Tax losses (revenue in nature)
207.0
52.5
175.3
43.9
Tax losses (capital in nature)
22.1
5.5
22.1
5.5
Total tax losses
229.1
58.0
197.4
49.4
Gross Tax Gross Tax
(In \u00a3s million) 2025 2025 2024 2024
Unrecognised deductible temporary differences
72.0
18.1
78.3
18.7
In tax losses (revenue in nature) \u00a37.6 million is due to expire within twenty years and \u00a34.8 million within five years. The remaining tax
losses have no fixed expiry date. The capital losses can also be carried forward indefinitely but can only be offset against capital gains.
Unrecognised taxable temporary differences associated with investments and interests
Taxable temporary differences in relation to investments in subsidiaries, for which deferred tax liabilities have not been recognised are
attributable to the following:
(In \u00a3s million)
2025
2024
Foreign subsidiaries
32.3
29.5
Tax thereon
2.4
2.4
", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-513": { "value": "On 20 June 2023, Finance (No.2) Act 2023 (\u201cThe Pillar Two legislation\u201d) was substantively enacted in the UK, introducing a global minimum effective tax rate of 15% for each jurisdiction in which the Group operates. The legislation was subsequently enacted on 11 July 2023 and implements a domestic top-up tax and a multinational top-up tax, effective for accounting periods starting on or after 31 December 2023. The Group has applied the exemption under the IAS 12 amendment to recognising and disclosing information about deferred tax assets and liabilities related to top-up income taxes. The Pillar Two legislation implementing the global minimum effective tax regime became effective for the Group\u2019s current financial year starting 1 July 2024. The global minimum tax has been disclosed separately in the income tax expense reconciliation. ", "dimensions": { "concept": "ifrs-full:DisclosureOfKnownOrReasonablyEstimableInformationAboutExposureToPillarTwoIncomeTaxesExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-491": { "value": "
11 Dividends
The following dividends were paid by the Group and have been recognised as distributions to equity shareholders in the year:
2025 2024
(pence per 2025 (pence per 2024
share) (\u00a3s million) share) (\u00a3s million)
Prior year final dividend
2.05
32.6
2.05
32.6
Prior year special dividend
-
-
2.24
35.7
Current year interim dividend
0.95
15.2
0.95
15.0
Total
3.00
47.8
5.24
83.3
The following dividends have been proposed by the Group in respect of the accounting year presented:
2025 2024
(pence per 2025 (pence per 2024
share) (\u00a3s million) share) (\u00a3s million)
Interim dividend (paid)
0.95
15.2
0.95
15.0
Final dividend (proposed)
0.29
4.6
2.05
32.5
Total
1.24
19.8
3.00
47.5
The final dividend for 2025 of 0.29 pence per share (\u00a34.6 million) will be proposed at the Annual General Meeting on 19 November 2025
and has not been included as a liability. If approved, the final dividend will be paid on 26 November 2025 to shareholders on the register
at the close of business on 17 October 2025 .
", "dimensions": { "concept": "ifrs-full:DisclosureOfDividendsExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-461": { "value": "11 Dividends The following dividends were paid by the Group and have been recognised as distributions to equity shareholders in the year:
2025 2024
(pence per 2025 (pence per 2024
share) (\u00a3s million) share) (\u00a3s million)
Prior year final dividend
2.05
32.6
2.05
32.6
Prior year special dividend
-
-
2.24
35.7
Current year interim dividend
0.95
15.2
0.95
15.0
Total
3.00
47.8
5.24
83.3
The following dividends have been proposed by the Group in respect of the accounting year presented:
2025 2024
(pence per 2025 (pence per 2024
share) (\u00a3s million) share) (\u00a3s million)
Interim dividend (paid)
0.95
15.2
0.95
15.0
Final dividend (proposed)
0.29
4.6
2.05
32.5
Total
1.24
19.8
3.00
47.5
The final dividend for 2025 of 0.29 pence per share (\u00a34.6 million) will be proposed at the Annual General Meeting on 19 November 2025 and has not been included as a liability. If approved, the final dividend will be paid on 26 November 2025 to shareholders on the register at the close of business on 17 October 2025 25 Called up share capital Called up, allotted and fully paid Ordinary shares of 1 pence each
Share capital Share
number capital
(thousand) (\u00a3s million)
At 1 July 2024
1,600,433
16.0
At 30 June 2025
1,600,433
16.0
Share capital Share
number capital
(thousand) (\u00a3s million)
At 1 July 2023
1,600,433
16.0
At 30 June 2024
1,600,433
16.0
In accordance with the Companies Act 2006, the Company no longer has an authorised share capital. The Company is allowed to hold 10% of issued share capital in treasury. As at 30 June 2025, the Company held 8.5 million (2024: 15.6 million) Hays plc shares in treasury. The shares held in treasury are used to satisfy the exercises in relation to equity-settled share-based payment awards. 26 Merger reserve
(In \u00a3s million)
Total
At 1 July 2024
28.8
Final dividend paid during the year
(28.8)
At 30 June 2025
-
(In \u00a3s million)
Total
At 1 July 2023
43.8
Final dividend paid during the year
(15.0)
At 30 June 2024
28.8
The final dividend for the year ended 30 June 2024 of 2.05 pence per share (\u00a332.6 million), paid on 20 November 2024, was paid out of a combination of the merger reserves and retained earnings. The merger reserves was generated under Section 612 of the Companies Act 2006 as a result of the cash box structure used in the equity placing of new shares issued during the year ended 30 June 2020 and therefore considered to be distributable.", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-20": { "value": "0.0029", "decimals": 4, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00", "unit": "iso4217:GBP/xbrli:shares" } }, "fact-21": { "value": "4600000.0", "decimals": -5, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-462": { "value": "
12 Earnings per share
Weighted
average
number of Per share
Earnings shares amount
For the year ended 30 June 2025 (\u00a3s million) (million) (pence)
Before exceptional items:
Basic earnings per share
20.9
1,590.2
1.31
Dilution effect of share options
-
10.8
-
Diluted earnings per share
20.9
1,601.0
1.31
After exceptional items:
Basic earnings per share
(7.8)
1,590.2
(0.49)
Dilution effect of share options
-
10.8
-
Diluted earnings per share
(7.8)
1,601.0
(0.49)
Weighted
average
number of Per share
Earnings shares amount
For the year ended 30 June 2024 (\u00a3s million) (million) (pence)
Before exceptional items:
Basic earnings per share
64.0
1,586.6
4.03
Dilution effect of share options
-
13.7
(0.03)
Diluted earnings per share
64.0
1,600.3
4.00
After exceptional items:
Basic earnings per share
(4.9)
1,586.6
(0.31)
Dilution effect of share options
-
13.7
-
Diluted earnings per share
(4.9)
1,600.3
(0.31)
The weighted average number of shares in issue for the current and prior years exclude shares held in treasury.
Reconciliation of earnings
(In \u00a3s million)
2025
2024
Earnings before exceptional items
20.9
64.0
Exceptional items (note 5)
(30.7)
(80.0)
Tax credit on exceptional items (note 10)
2.0
11.1
Total earnings
(7.8)
(4.9)
", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-463": { "value": "
13 Goodwill
(In \u00a3s million)
2025
2024
At 1 July
182.9
200.3
Exchange adjustments
0.1
(2.1)
Impairment loss for the year
(1.0)
(15.3)
At 30 June
182.0
182.9
Goodwill arising on business combinations is reviewed and tested on an annual basis or more frequently if there is an indication that goodwill
might be impaired. Goodwill has been tested for impairment by comparing the carrying amount of each cash-generating unit (CGU),
including goodwill, with the recoverable amount. The recoverable amounts of the CGUs are determined from value-in-use calculations.
Management has determined that there has been impairment to the value of goodwill related to its investment in Fairer Consulting
Limited and this has been impaired in full as at 30 June 2025.
The key assumptions for the value-in-use calculations are as follows:
Assumption
How determined
Operating The operating profit is based on the latest one-year forecasts for the CGUs approved by the Group\u2019s Executive
profit Leadership Team, and medium-term forecasts over a two to five year period which are compiled using expectations
of fee growth, consultant productivity and operating costs, from past experience. The Group prepares cash flow
forecasts derived from the most recent one-year financial forecasts approved by the Group\u2019s Executive Leadership
Team, and extrapolates cash flows in perpetuity based on the long-term growth rates and expected cash
conversion rates.
Cash flow projections used to measure value-in-use do not include any cash inflows or outflows expected from any
future restructurings or asset enhancements.
Discount The pre-tax rates used to discount the forecast cash flows range between 11.8% and 13.9% (2024: 12.9% and 15.6%)
rates reflecting current market assessments of the time value of money and the country risks specific to the relevant CGUs.
The discount rate applied to the cash flows of each of the Group\u2019s operations is based on the weighted average cost of
capital (WACC), taking into account adjustments to the risk-free rate for 20-year bonds issued by the government in
the respective market. Where government bond rates contain a material component of credit risk, high-quality local
corporate bond rates may be used.
These rates are adjusted for a risk premium to reflect the increased risk of investing in equities and, where appropriate,
the systematic risk of the specific Group operating company. In making this adjustment, inputs required are the equity
market risk premium (that is the increased return required over and above a risk-free rate by an investor who is
investing in the market as a whole) and the risk adjustment beta, applied to reflect the risk of the specific Group
operating company relative to the market as a whole.
Growth The medium-term growth rates are based on management\u2019s current forecasts for a period of two to five years.
rates These growth rates range between 5% and 14% (2024: 4% to 11%) across various CGUs. The growth estimates reflect
a combination of both past experience and the macroeconomic environment, including GDP expectations driving
fee growth.
The long-term growth rates are based on management forecasts, which are consistent with external sources of an
average estimated growth rate of 2.0% (2024: 2.0%), reflecting a combination of GDP expectations and long-term
wage inflation driving fee growth.
GDP growth is a key driver of our business, and is therefore a key consideration in developing long-term forecasts.
Wage inflation is also an important driver of net fees, as net fees are derived directly from the salary level of candidates
placed into employment. Based on past experience a combination of these two factors is considered to be an
appropriate basis for assessing long-term growth rates.
Impairment reviews were performed at the year-end by comparing the carrying value of goodwill with the recoverable amounts of the CGUs to which goodwill has been allocated. Subsequent to the impairment recorded in respect of the US CGU during year ended 30 June 2024, no other impairment was booked in the year ended 30 June 2025. Management performed a sensitivity analysis in assessing recoverable amounts of goodwill as at 30 June 2025. This has been based on changes in key assumptions considered to be reasonably possible by management. This included a change in the pre-tax discount rate of up to 3% and changes in the long-term growth rate of between 0% and 2% in absolute terms, both of which gave a clear headroom and there was no impairment. Management has also considered the potential impact of climate change on future growth rates, and where appropriate, has incorporated the risks and opportunities as disclosed in the TCFD Report on pages 70 to 78, into cash flow forecasts. As mentioned above, the Group recognised an impairment charge of \u00a31.0 million during year ended 30 June 2025 in respect of the Fairer Consulting Limited CGU, included within the UK segment. Management revised its cash flow forecast as at 30 June 2025, which resulted in a reduction of its recoverable amount below the carrying amount and a strategic decision to divest. In the prior year, the Group recognised an impairment charge of \u00a315.3 million (recorded under exceptional items) in respect of the US CGU, included within the Rest of World segment. Management revised it\u2019s cash flow forecast for the US CGU as at 30 June 2024, which resulted in a reduction of its recoverable amount below the carrying amount. During the year ended 30 June 2025, the perfomance of the business has improved and there is no indication of further impairment, with clear headroom above the carrying amount. Goodwill is allocated to CGUs for the purpose of impairment testing. The allocation is made to those CGUs or groups of CGUs that are expected to benefit from the business combination in which the goodwill arose. The units or groups of units are identified at the lowest level at which goodwill is monitored for internal management purposes, being the operating segments. The carrying amount of goodwill has been allocated as follows:
(In \u00a3s million)
2025
2024
Germany
49.7
49.1
United Kingdom & Ireland
93.1
94.1
Rest of World
39.2
39.7
Group
182.0
182.9
Information about the performance of the individual CGUs is provided in the Divisional Operating Reviews, within the Strategic Report on pages 48 to 53. ", "dimensions": { "concept": "ifrs-full:DisclosureOfGoodwillExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-492": { "value": "13 Goodwill
(In \u00a3s million)
2025
2024
At 1 July
182.9
200.3
Exchange adjustments
0.1
(2.1)
Impairment loss for the year
(1.0)
(15.3)
At 30 June
182.0
182.9
Goodwill arising on business combinations is reviewed and tested on an annual basis or more frequently if there is an indication that goodwill might be impaired. Goodwill has been tested for impairment by comparing the carrying amount of each cash-generating unit (CGU), including goodwill, with the recoverable amount. The recoverable amounts of the CGUs are determined from value-in-use calculations. Management has determined that there has been impairment to the value of goodwill related to its investment in Fairer Consulting Limited and this has been impaired in full as at 30 June 2025. The key assumptions for the value-in-use calculations are as follows:
Assumption
How determined
Operating The operating profit is based on the latest one-year forecasts for the CGUs approved by the Group\u2019s Executive
profit Leadership Team, and medium-term forecasts over a two to five year period which are compiled using expectations
of fee growth, consultant productivity and operating costs, from past experience. The Group prepares cash flow
forecasts derived from the most recent one-year financial forecasts approved by the Group\u2019s Executive Leadership
Team, and extrapolates cash flows in perpetuity based on the long-term growth rates and expected cash
conversion rates.
Cash flow projections used to measure value-in-use do not include any cash inflows or outflows expected from any
future restructurings or asset enhancements.
Discount The pre-tax rates used to discount the forecast cash flows range between 11.8% and 13.9% (2024: 12.9% and 15.6%)
rates reflecting current market assessments of the time value of money and the country risks specific to the relevant CGUs.
The discount rate applied to the cash flows of each of the Group\u2019s operations is based on the weighted average cost of
capital (WACC), taking into account adjustments to the risk-free rate for 20-year bonds issued by the government in
the respective market. Where government bond rates contain a material component of credit risk, high-quality local
corporate bond rates may be used.
These rates are adjusted for a risk premium to reflect the increased risk of investing in equities and, where appropriate,
the systematic risk of the specific Group operating company. In making this adjustment, inputs required are the equity
market risk premium (that is the increased return required over and above a risk-free rate by an investor who is
investing in the market as a whole) and the risk adjustment beta, applied to reflect the risk of the specific Group
operating company relative to the market as a whole.
Growth The medium-term growth rates are based on management\u2019s current forecasts for a period of two to five years.
rates These growth rates range between 5% and 14% (2024: 4% to 11%) across various CGUs. The growth estimates reflect
a combination of both past experience and the macroeconomic environment, including GDP expectations driving
fee growth.
The long-term growth rates are based on management forecasts, which are consistent with external sources of an
average estimated growth rate of 2.0% (2024: 2.0%), reflecting a combination of GDP expectations and long-term
wage inflation driving fee growth.
GDP growth is a key driver of our business, and is therefore a key consideration in developing long-term forecasts.
Wage inflation is also an important driver of net fees, as net fees are derived directly from the salary level of candidates
placed into employment. Based on past experience a combination of these two factors is considered to be an
appropriate basis for assessing long-term growth rates.
Impairment reviews were performed at the year-end by comparing the carrying value of goodwill with the recoverable amounts of the
CGUs to which goodwill has been allocated. Subsequent to the impairment recorded in respect of the US CGU during year ended
30 June 2024, no other impairment was booked in the year ended 30 June 2025. Management performed a sensitivity analysis in
assessing recoverable amounts of goodwill as at 30 June 2025. This has been based on changes in key assumptions considered to be
reasonably possible by management. This included a change in the pre-tax discount rate of up to 3% and changes in the long-term
growth rate of between 0% and 2% in absolute terms, both of which gave a clear headroom and there was no impairment.
Management has also considered the potential impact of climate change on future growth rates, and where appropriate, has
incorporated the risks and opportunities as disclosed in the TCFD Report on pages 70 to 78, into cash flow forecasts.
As mentioned above, the Group recognised an impairment charge of \u00a31.0 million during year ended 30 June 2025 in respect of the
Fairer Consulting Limited CGU, included within the UK segment. Management revised its cash flow forecast as at 30 June 2025, which
resulted in a reduction of its recoverable amount below the carrying amount and a strategic decision to divest.
In the prior year, the Group recognised an impairment charge of \u00a315.3 million (recorded under exceptional items) in respect of the US
CGU, included within the Rest of World segment. Management revised it\u2019s cash flow forecast for the US CGU as at 30 June 2024, which
resulted in a reduction of its recoverable amount below the carrying amount. During the year ended 30 June 2025, the perfomance of
the business has improved and there is no indication of further impairment, with clear headroom above the carrying amount.
Goodwill is allocated to CGUs for the purpose of impairment testing. The allocation is made to those CGUs or groups of CGUs that are
expected to benefit from the business combination in which the goodwill arose. The units or groups of units are identified at the lowest
level at which goodwill is monitored for internal management purposes, being the operating segments. The carrying amount of goodwill
has been allocated as follows:
(In \u00a3s million)
2025
2024
Germany
49.7
49.1
United Kingdom & Ireland
93.1
94.1
Rest of World
39.2
39.7
Group
182.0
182.9
Information about the performance of the individual CGUs is provided in the Divisional Operating Reviews, within the Strategic Report
on pages 48 to 53.
14 Other intangible assets
(In \u00a3s million)
2025
2024
Cost
At 1 July
195.2
194.0
Exchange adjustments
(0.8)
(0.9)
Additions
15.7
15.8
Disposals
(3.2)
(13.7)
At 30 June
206.9
195.2
Accumulated amortisation
At 1 July
157.5
140.3
Exchange adjustments
(1.0)
(0.8)
Charge for the year
7.7
9.2
Impairment charge (note 5)
-
22.5
Disposals
(3.1)
(13.7)
At 30 June
161.1
157.5
Net book value
At 30 June
45.8
37.7
At 1 July
37.7
53.7
Other intangible assets relate mainly to computer software, and of the additions in the current year, \u00a34.0 million relate to internally generated assets (2024: \u00a36.7 million). The estimated average useful life of the computer software related intangible assets is seven years (2024: seven years). Software incorporated into major Enterprise Resource Planning (ERP) implementations is amortised on a straight-line basis over a life of up to seven years. Other software is amortised on a straight-line basis between three and five years. Capital commitments were \u00a31.9 million (2024: \u00a3nil).", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-464": { "value": "
14 Other intangible assets
(In \u00a3s million)
2025
2024
Cost
At 1 July
195.2
194.0
Exchange adjustments
(0.8)
(0.9)
Additions
15.7
15.8
Disposals
(3.2)
(13.7)
At 30 June
206.9
195.2
Accumulated amortisation
At 1 July
157.5
140.3
Exchange adjustments
(1.0)
(0.8)
Charge for the year
7.7
9.2
Impairment charge (note 5)
-
22.5
Disposals
(3.1)
(13.7)
At 30 June
161.1
157.5
Net book value
At 30 June
45.8
37.7
At 1 July
37.7
53.7
Other intangible assets relate mainly to computer software, and of the additions in the current year, \u00a34.0 million relate to internally
generated assets (2024: \u00a36.7 million).
The estimated average useful life of the computer software related intangible assets is seven years (2024: seven years). Software
incorporated into major Enterprise Resource Planning (ERP) implementations is amortised on a straight-line basis over a life of up to
seven years. Other software is amortised on a straight-line basis between three and five years.
Capital commitments were \u00a31.9 million (2024: \u00a3nil).
", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-465": { "value": "
15 Property, plant and equipment
Leasehold Plant and Fixtures and
(In \u00a3s million) improvements machinery
fittings
Total
Cost
At 1 July 2024
28.5
53.4
31.7
113.6
Exchange adjustments
(1.2)
(1.0)
(0.1)
(2.3)
Additions
1.5
3.2
2.3
7.0
Disposals
(0.7)
(8.3)
(2.8)
(11.8)
At 30 June 2025
28.1
47.3
31.1
106.5
Accumulated depreciation
At 1 July 2024
21.3
44.0
23.1
88.4
Exchange adjustments
(1.2)
(0.9)
(0.1)
(2.2)
Charge for the year
2.0
6.1
2.1
10.2
Disposals
(0.6)
(8.0)
(2.9)
(11.5)
At 30 June 2025
21.5
41.2
22.2
84.9
Net book value
At 30 June 2025
6.6
6.1
8.9
21.6
At 1 July 2024
7.2
9.4
8.6
25.2
Leasehold Plant and Fixtures and
(In \u00a3s million) improvements machinery
fittings
Total
Cost
At 1 July 2023
28.0
57.3
34.0
119.3
Exchange adjustments
(0.4)
(0.4)
(0.3)
(1.1)
Additions
2.8
2.4
2.4
7.6
Disposals
(1.9)
(5.9)
(4.4)
(12.2)
At 30 June 2024
28.5
53.4
31.7
113.6
Accumulated depreciation
At 1 July 2023
20.5
43.8
25.3
89.6
Exchange adjustments
(0.1)
(0.2)
(0.2)
(0.5)
Charge for the year
2.4
6.3
2.4
11.1
Disposals
(1.5)
(5.9)
(4.4)
(11.8)
At 30 June 2024
21.3
44.0
23.1
88.4
Net book value
At 30 June 2024
7.2
9.4
8.6
25.2
At 30 June 2023
7.5
13.5
8.7
29.7
", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-466": { "value": "
16 Lease accounting
Right-of-use assets
Motor Other Total lease Lease
(In \u00a3s million)
Property
vehicles assets assets liabilities
At 1 July 2024
147.8
14.3
0.1
162.2
(179.3)
Exchange adjustments
1.9
0.2
(0.1)
2.0
3.2
Lease additions
46.6
5.9
-
52.5
(52.5)
Lease disposals
(3.4)
(0.3)
-
(3.7)
3.7
Impairment of right-of-use assets
(1.7)
-
-
(1.7)
-
Depreciation of right-of-use assets
(37.0)
(7.7)
-
(44.7)
-
Lease liability principal repayments
-
-
-
-
47.5
Lease liability repayments on previously impaired right-of-use assets
-
-
-
-
1.3
Interest on lease liabilities
-
-
-
-
(4.6)
At 30 June 2025
154.2
12.4
-
166.6
(180.7)
Right-of-use assets
Motor Other Total lease Lease
(In \u00a3s million)
Property
vehicles assets assets liabilities
At 1 July 2023
164.5
11.5
0.1
176.1
(189.8)
Exchange adjustments
(1.5)
(0.2)
-
(1.7)
3.2
Lease additions
29.8
10.6
-
40.4
(40.4)
Lease disposals
(1.5)
(0.2)
-
(1.7)
1.7
Impairment of right-of-use assets
(4.9)
-
-
(4.9)
-
Depreciation of right-of-use assets
(38.6)
(7.4)
-
(46.0)
-
Lease liability principal repayments
-
-
-
-
51.0
Interest on lease liabilities
-
-
-
-
(5.0)
At 30 June 2024
147.8
14.3
0.1
162.2
(179.3)
Maturity analysis
(In \u00a3s million)
2025
2024
Less than one year
(39.8)
(44.2)
One to two years
(34.2)
(34.0)
Two to three years
(26.9)
(25.8)
Three to four years
(20.0)
(19.3)
Four to five years
(16.5)
(14.9)
More than five years
(43.3)
(41.1)
Total lease liabilities
(180.7)
(179.3)
(In \u00a3s million)
2025
2024
Current
(39.8)
(44.2)
Non-current
(140.9)
(135.1)
Total lease liabilities
(180.7)
(179.3)
", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-493": { "value": "
Right-of-use assets
Motor Other Total lease Lease
(In \u00a3s million)
Property
vehicles assets assets liabilities
At 1 July 2024
147.8
14.3
0.1
162.2
(179.3)
Exchange adjustments
1.9
0.2
(0.1)
2.0
3.2
Lease additions
46.6
5.9
-
52.5
(52.5)
Lease disposals
(3.4)
(0.3)
-
(3.7)
3.7
Impairment of right-of-use assets
(1.7)
-
-
(1.7)
-
Depreciation of right-of-use assets
(37.0)
(7.7)
-
(44.7)
-
Lease liability principal repayments
-
-
-
-
47.5
Lease liability repayments on previously impaired right-of-use assets
-
-
-
-
1.3
Interest on lease liabilities
-
-
-
-
(4.6)
At 30 June 2025
154.2
12.4
-
166.6
(180.7)
Right-of-use assets
Motor Other Total lease Lease
(In \u00a3s million)
Property
vehicles assets assets liabilities
At 1 July 2023
164.5
11.5
0.1
176.1
(189.8)
Exchange adjustments
(1.5)
(0.2)
-
(1.7)
3.2
Lease additions
29.8
10.6
-
40.4
(40.4)
Lease disposals
(1.5)
(0.2)
-
(1.7)
1.7
Impairment of right-of-use assets
(4.9)
-
-
(4.9)
-
Depreciation of right-of-use assets
(38.6)
(7.4)
-
(46.0)
-
Lease liability principal repayments
-
-
-
-
51.0
Interest on lease liabilities
-
-
-
-
(5.0)
At 30 June 2024
147.8
14.3
0.1
162.2
(179.3)
", "dimensions": { "concept": "ifrs-full:DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-514": { "value": "
Right-of-use assets
Motor Other Total lease Lease
(In \u00a3s million)
Property
vehicles assets assets liabilities
At 1 July 2024
147.8
14.3
0.1
162.2
(179.3)
Exchange adjustments
1.9
0.2
(0.1)
2.0
3.2
Lease additions
46.6
5.9
-
52.5
(52.5)
Lease disposals
(3.4)
(0.3)
-
(3.7)
3.7
Impairment of right-of-use assets
(1.7)
-
-
(1.7)
-
Depreciation of right-of-use assets
(37.0)
(7.7)
-
(44.7)
-
Lease liability principal repayments
-
-
-
-
47.5
Lease liability repayments on previously impaired right-of-use assets
-
-
-
-
1.3
Interest on lease liabilities
-
-
-
-
(4.6)
At 30 June 2025
154.2
12.4
-
166.6
(180.7)
Right-of-use assets
Motor Other Total lease Lease
(In \u00a3s million)
Property
vehicles assets assets liabilities
At 1 July 2023
164.5
11.5
0.1
176.1
(189.8)
Exchange adjustments
(1.5)
(0.2)
-
(1.7)
3.2
Lease additions
29.8
10.6
-
40.4
(40.4)
Lease disposals
(1.5)
(0.2)
-
(1.7)
1.7
Impairment of right-of-use assets
(4.9)
-
-
(4.9)
-
Depreciation of right-of-use assets
(38.6)
(7.4)
-
(46.0)
-
Lease liability principal repayments
-
-
-
-
51.0
Interest on lease liabilities
-
-
-
-
(5.0)
At 30 June 2024
147.8
14.3
0.1
162.2
(179.3)
", "dimensions": { "concept": "ifrs-full:DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-528": { "value": "17 Deferred tax Deferred tax assets and liabilities in relation to:
(Charge)/ (Charge)/
credit to credit to
Consolidated other
1 July Income comprehensive Exchange 30 June
(In \u00a3s million) 2024 Statement income adjustments 2025
Accelerated tax depreciation
5.6
3.4
-
(0.2)
8.8
Retirement benefit surplus
(4.9)
-
6.1
-
1.2
Share-based payments
2.0
(0.2)
-
-
1.8
Provisions
7.0
1.4
-
(0.2)
8.2
Tax losses
8.5
3.5
6.8
-
18.8
Other short-term timing differences
7.2
(0.8)
-
(0.6)
5.8
Net deferred tax
25.4
7.3
12.9
(1.0)
44.6
(Charge)/ (Charge)/
credit to credit to
Consolidated other
1 July Income comprehensive Exchange 30 June
(In \u00a3s million) 2023 Statement income adjustments 2024
Accelerated tax depreciation
(4.8)
10.3
-
0.1
5.6
Retirement benefit surplus
(6.5)
-
1.6
-
(4.9)
Share-based payments
2.3
(0.3)
-
-
2.0
Provisions
7.4
(0.3)
-
(0.1)
7.0
Tax losses
9.4
(2.4)
1.5
-
8.5
Other short-term timing differences
10.8
(3.7)
-
0.1
7.2
Net deferred tax
18.6
3.6
3.1
0.1
25.4
Deferred tax assets and liabilities are offset where the Group has a legal enforceable right to do so. The analysis of the deferred tax balances (after offset) for financial reporting purposes are as follows:
(In \u00a3s million)
2025
2024
Deferred tax assets
44.6
25.4
Deferred tax liabilities
-
-
Net deferred tax
44.6
25.4
The deferred tax asset of \u00a344.6 million (2024: \u00a325.4 million) as at 30 June 2025 primarily arises from our Australian and UK businesses. The overall deferred tax asset has increased primarily following the buy-in transaction Hays plc entered into in relation to the Hays Pension Scheme, resulting in the deferred tax liability moving into a deferred tax asset position, together with an additional \u00a311.9 million deferred tax asset for losses recognised in the UK, on the basis of forecast future taxable profits. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the periods in which they reverse - being the rates enacted or substantively enacted for those relevant periods applicable for each jurisdiction. Unrecognised deductible temporary differences, unused tax losses and unused tax credits Deductible temporary differences, unused tax losses and unused tax credits for which no deferred tax assets have been recognised are attributable to the following:
Gross Tax Gross Tax
(In \u00a3s million) 2025 2025 2024 2024
Tax losses (revenue in nature)
207.0
52.5
175.3
43.9
Tax losses (capital in nature)
22.1
5.5
22.1
5.5
Total tax losses
229.1
58.0
197.4
49.4
Gross Tax Gross Tax
(In \u00a3s million) 2025 2025 2024 2024
Unrecognised deductible temporary differences
72.0
18.1
78.3
18.7
In tax losses (revenue in nature) \u00a37.6 million is due to expire within twenty years and \u00a34.8 million within five years. The remaining tax losses have no fixed expiry date. The capital losses can also be carried forward indefinitely but can only be offset against capital gains. Unrecognised taxable temporary differences associated with investments and interests Taxable temporary differences in relation to investments in subsidiaries, for which deferred tax liabilities have not been recognised are attributable to the following:
(In \u00a3s million)
2025
2024
Foreign subsidiaries
32.3
29.5
Tax thereon
2.4
2.4
22 Trade and other payables
(In \u00a3s million)
2025
2024
Trade payables
309.0
320.7
Other tax and social security
78.3
73.2
Other payables
85.0
55.1
Accruals
459.6
477.6
Trade and other payables
931.9
926.6
The Directors consider that the carrying amount of trade payables approximates to their fair value. The average credit period taken for trade purchases is 43 days (2024: 38 days). Accruals primarily relate to the remuneration costs for temporary workers and other agencies that have provided their services but remuneration has yet to be made due to timing.", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-526": { "value": "17 Deferred tax Deferred tax assets and liabilities in relation to:
(Charge)/ (Charge)/
credit to credit to
Consolidated other
1 July Income comprehensive Exchange 30 June
(In \u00a3s million) 2024 Statement income adjustments 2025
Accelerated tax depreciation
5.6
3.4
-
(0.2)
8.8
Retirement benefit surplus
(4.9)
-
6.1
-
1.2
Share-based payments
2.0
(0.2)
-
-
1.8
Provisions
7.0
1.4
-
(0.2)
8.2
Tax losses
8.5
3.5
6.8
-
18.8
Other short-term timing differences
7.2
(0.8)
-
(0.6)
5.8
Net deferred tax
25.4
7.3
12.9
(1.0)
44.6
(Charge)/ (Charge)/
credit to credit to
Consolidated other
1 July Income comprehensive Exchange 30 June
(In \u00a3s million) 2023 Statement income adjustments 2024
Accelerated tax depreciation
(4.8)
10.3
-
0.1
5.6
Retirement benefit surplus
(6.5)
-
1.6
-
(4.9)
Share-based payments
2.3
(0.3)
-
-
2.0
Provisions
7.4
(0.3)
-
(0.1)
7.0
Tax losses
9.4
(2.4)
1.5
-
8.5
Other short-term timing differences
10.8
(3.7)
-
0.1
7.2
Net deferred tax
18.6
3.6
3.1
0.1
25.4
Deferred tax assets and liabilities are offset where the Group has a legal enforceable right to do so. The analysis of the deferred tax balances (after offset) for financial reporting purposes are as follows:
(In \u00a3s million)
2025
2024
Deferred tax assets
44.6
25.4
Deferred tax liabilities
-
-
Net deferred tax
44.6
25.4
The deferred tax asset of \u00a344.6 million (2024: \u00a325.4 million) as at 30 June 2025 primarily arises from our Australian and UK businesses. The overall deferred tax asset has increased primarily following the buy-in transaction Hays plc entered into in relation to the Hays Pension Scheme, resulting in the deferred tax liability moving into a deferred tax asset position, together with an additional \u00a311.9 million deferred tax asset for losses recognised in the UK, on the basis of forecast future taxable profits. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the periods in which they reverse - being the rates enacted or substantively enacted for those relevant periods applicable for each jurisdiction. Unrecognised deductible temporary differences, unused tax losses and unused tax credits Deductible temporary differences, unused tax losses and unused tax credits for which no deferred tax assets have been recognised are attributable to the following:
Gross Tax Gross Tax
(In \u00a3s million) 2025 2025 2024 2024
Tax losses (revenue in nature)
207.0
52.5
175.3
43.9
Tax losses (capital in nature)
22.1
5.5
22.1
5.5
Total tax losses
229.1
58.0
197.4
49.4
Gross Tax Gross Tax
(In \u00a3s million) 2025 2025 2024 2024
Unrecognised deductible temporary differences
72.0
18.1
78.3
18.7
In tax losses (revenue in nature) \u00a37.6 million is due to expire within twenty years and \u00a34.8 million within five years. The remaining tax losses have no fixed expiry date. The capital losses can also be carried forward indefinitely but can only be offset against capital gains. Unrecognised taxable temporary differences associated with investments and interests Taxable temporary differences in relation to investments in subsidiaries, for which deferred tax liabilities have not been recognised are attributable to the following:
(In \u00a3s million)
2025
2024
Foreign subsidiaries
32.3
29.5
Tax thereon
2.4
2.4
18 Trade and other recievables
(In \u00a3s million)
2025
2024
Net trade receivables
664.9
754.3
Net accrued income
408.5
394.5
Prepayments and other receivables
60.7
45.7
Trade and other receivables
1,134.1
1,194.5
Due to their short-term nature, the Directors consider that the carrying amount of trade receivables approximates to their fair value. The average credit period taken is 37 days (2024: 36 days). Accrued income primarily arises where temporary workers have provided their services but the amount incurred and margin earned thereon has yet to be invoiced on to the client due to timing. The Group\u2019s exposure to foreign currency translation is primarily in respect of the euro and the Australian dollar. The sensitivity of a 1 cent change in the year-end closing exchange rates in respect of the euro and Australian dollar would result in a \u00a32.5 million and \u00a30.3 million movement in trade receivables respectively. Credit risk The Group\u2019s credit risk is primarily attributable to its trade receivables and the risk of customer default, although the Group is also subject to credit risk on its accrued income. The amounts presented in the Consolidated Balance Sheet for both trade receivables and accrued income are net of expected credit loss. An impairment analysis is performed centrally using a provision matrix to measure the expected credit losses, in which the allowance for impairment increases as balances age. Expected credit losses are measured using historical losses for the past five years, adjusted for forward-looking factors impacting the economic environment, such as the GDP growth outlook (based on the IMF\u2019s World Economic Outlook data), and commercial factors deemed to have a significant impact on expected credit loss rates. The provision matrix used to measure the expected credit losses is: As at 30 June 2025
Expected
(In \u00a3s million)
Gross
Credit Loss
Provision
Net
Not yet due
605.2
0.3%
(1.6)
603.6
Up to one month past due
51.6
10.3%
(5.3)
46.3
One to three months past due
14.5
24.1%
(3.5)
11.0
Greater than three months past due
10.1
60.4%
(6.1)
4.0
Trade receivables
681.4
2.4%
(16.5)
664.9
Accrued income
409.9
0.3%
(1.4)
408.5
As at 30 June 2024
Expected
(In \u00a3s million)
Gross
Credit Loss
Provision
Net
Not yet due
684.6
0.3%
(1.7)
682.9
Up to one month past due
60.5
8.3%
(5.0)
55.5
One to three months past due
17.8
20.2%
(3.6)
14.2
Greater than three months past due
9.8
83.7%
(8.2)
1.6
Trade receivables
772.7
2.4%
(18.5)
754.2
Accrued income
396.2
0.4%
(1.7)
394.5
The Group reduces risk through its credit control process and by contractual arrangements with other recruitment agencies in situations where the Group invoices on their behalf. The Group\u2019s exposure is spread over a large number of customers. The movement on the provision for impairment of trade receivables is as follows:
(In \u00a3s million)
2025
2024
At 1 July
18.5
19.2
Exchange movement
(0.2)
(0.3)
Charge for the year
0.5
1.4
Uncollectable amounts written off
(2.3)
(1.8)
At 30 June
16.5
18.5
Sensitivity The key sensitivity for credit risk is the movement in recoverability of trade receivables, measured by Days Sales Outstanding (\u2018DSO\u2019). Sensitivity analysis is performed for both an increase and decrease of one DSO, based on actual DSO of 37 days at 30 June 2025 (30 June 2024: 36 days). The sensitivity analysis show that an increase of one DSO will result in an additional \u00a31.0 million impairment allowance, whereas a decrease of one DSO will result in a \u00a30.9 million decrease in impairment allowance. The impact of applying reasonable changes to the forward-looking factors on the required provision is immaterial at 30 June 2025, including the impact on the required provision on accrued income. The results of the sensitivity analysis of DSO is shown below: One additional DSO
Expected Required
(In \u00a3s million)
Adjusted Gross
Credit Loss Provision
Not yet due
637.0
0.3%
(1.7)
Up to one month past due
54.4
10.3%
(5.6)
One to three months past due
15.3
24.1%
(3.7)
Greater than three months past due
10.7
60.4%
(6.5)
Trade receivables
717.4
2.4%
(17.5)
One fewer DSO
Expected Required
(In \u00a3s million)
Adjusted Gross
Credit Loss Provision
Not yet due
572.8
0.3%
(1.5)
Up to one month past due
48.9
10.3%
(5.0)
One to three months past due
13.8
24.1%
(3.3)
Greater than three months past due
9.6
60.4%
(5.8)
Trade receivables
645.1
2.4%
(15.6)
The risk disclosures contained on pages 79 to 87 within the Strategic Report form part of these Consolidated Financial Statements. ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-515": { "value": "17 Deferred tax Deferred tax assets and liabilities in relation to:
(Charge)/ (Charge)/
credit to credit to
Consolidated other
1 July Income comprehensive Exchange 30 June
(In \u00a3s million) 2024 Statement income adjustments 2025
Accelerated tax depreciation
5.6
3.4
-
(0.2)
8.8
Retirement benefit surplus
(4.9)
-
6.1
-
1.2
Share-based payments
2.0
(0.2)
-
-
1.8
Provisions
7.0
1.4
-
(0.2)
8.2
Tax losses
8.5
3.5
6.8
-
18.8
Other short-term timing differences
7.2
(0.8)
-
(0.6)
5.8
Net deferred tax
25.4
7.3
12.9
(1.0)
44.6
(Charge)/ (Charge)/
credit to credit to
Consolidated other
1 July Income comprehensive Exchange 30 June
(In \u00a3s million) 2023 Statement income adjustments 2024
Accelerated tax depreciation
(4.8)
10.3
-
0.1
5.6
Retirement benefit surplus
(6.5)
-
1.6
-
(4.9)
Share-based payments
2.3
(0.3)
-
-
2.0
Provisions
7.4
(0.3)
-
(0.1)
7.0
Tax losses
9.4
(2.4)
1.5
-
8.5
Other short-term timing differences
10.8
(3.7)
-
0.1
7.2
Net deferred tax
18.6
3.6
3.1
0.1
25.4
Deferred tax assets and liabilities are offset where the Group has a legal enforceable right to do so. The analysis of the deferred tax balances (after offset) for financial reporting purposes are as follows:
(In \u00a3s million)
2025
2024
Deferred tax assets
44.6
25.4
Deferred tax liabilities
-
-
Net deferred tax
44.6
25.4
The deferred tax asset of \u00a344.6 million (2024: \u00a325.4 million) as at 30 June 2025 primarily arises from our Australian and UK businesses. The overall deferred tax asset has increased primarily following the buy-in transaction Hays plc entered into in relation to the Hays Pension Scheme, resulting in the deferred tax liability moving into a deferred tax asset position, together with an additional \u00a311.9 million deferred tax asset for losses recognised in the UK, on the basis of forecast future taxable profits. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the periods in which they reverse - being the rates enacted or substantively enacted for those relevant periods applicable for each jurisdiction. Unrecognised deductible temporary differences, unused tax losses and unused tax credits Deductible temporary differences, unused tax losses and unused tax credits for which no deferred tax assets have been recognised are attributable to the following:
Gross Tax Gross Tax
(In \u00a3s million) 2025 2025 2024 2024
Tax losses (revenue in nature)
207.0
52.5
175.3
43.9
Tax losses (capital in nature)
22.1
5.5
22.1
5.5
Total tax losses
229.1
58.0
197.4
49.4
Gross Tax Gross Tax
(In \u00a3s million) 2025 2025 2024 2024
Unrecognised deductible temporary differences
72.0
18.1
78.3
18.7
In tax losses (revenue in nature) \u00a37.6 million is due to expire within twenty years and \u00a34.8 million within five years. The remaining tax losses have no fixed expiry date. The capital losses can also be carried forward indefinitely but can only be offset against capital gains. Unrecognised taxable temporary differences associated with investments and interests Taxable temporary differences in relation to investments in subsidiaries, for which deferred tax liabilities have not been recognised are attributable to the following:
(In \u00a3s million)
2025
2024
Foreign subsidiaries
32.3
29.5
Tax thereon
2.4
2.4
", "dimensions": { "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-494": { "value": "17 Deferred tax Deferred tax assets and liabilities in relation to:
(Charge)/ (Charge)/
credit to credit to
Consolidated other
1 July Income comprehensive Exchange 30 June
(In \u00a3s million) 2024 Statement income adjustments 2025
Accelerated tax depreciation
5.6
3.4
-
(0.2)
8.8
Retirement benefit surplus
(4.9)
-
6.1
-
1.2
Share-based payments
2.0
(0.2)
-
-
1.8
Provisions
7.0
1.4
-
(0.2)
8.2
Tax losses
8.5
3.5
6.8
-
18.8
Other short-term timing differences
7.2
(0.8)
-
(0.6)
5.8
Net deferred tax
25.4
7.3
12.9
(1.0)
44.6
(Charge)/ (Charge)/
credit to credit to
Consolidated other
1 July Income comprehensive Exchange 30 June
(In \u00a3s million) 2023 Statement income adjustments 2024
Accelerated tax depreciation
(4.8)
10.3
-
0.1
5.6
Retirement benefit surplus
(6.5)
-
1.6
-
(4.9)
Share-based payments
2.3
(0.3)
-
-
2.0
Provisions
7.4
(0.3)
-
(0.1)
7.0
Tax losses
9.4
(2.4)
1.5
-
8.5
Other short-term timing differences
10.8
(3.7)
-
0.1
7.2
Net deferred tax
18.6
3.6
3.1
0.1
25.4
Deferred tax assets and liabilities are offset where the Group has a legal enforceable right to do so. The analysis of the deferred tax balances (after offset) for financial reporting purposes are as follows:
(In \u00a3s million)
2025
2024
Deferred tax assets
44.6
25.4
Deferred tax liabilities
-
-
Net deferred tax
44.6
25.4
The deferred tax asset of \u00a344.6 million (2024: \u00a325.4 million) as at 30 June 2025 primarily arises from our Australian and UK businesses. The overall deferred tax asset has increased primarily following the buy-in transaction Hays plc entered into in relation to the Hays Pension Scheme, resulting in the deferred tax liability moving into a deferred tax asset position, together with an additional \u00a311.9 million deferred tax asset for losses recognised in the UK, on the basis of forecast future taxable profits. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the periods in which they reverse - being the rates enacted or substantively enacted for those relevant periods applicable for each jurisdiction. Unrecognised deductible temporary differences, unused tax losses and unused tax credits Deductible temporary differences, unused tax losses and unused tax credits for which no deferred tax assets have been recognised are attributable to the following:
Gross Tax Gross Tax
(In \u00a3s million) 2025 2025 2024 2024
Tax losses (revenue in nature)
207.0
52.5
175.3
43.9
Tax losses (capital in nature)
22.1
5.5
22.1
5.5
Total tax losses
229.1
58.0
197.4
49.4
Gross Tax Gross Tax
(In \u00a3s million) 2025 2025 2024 2024
Unrecognised deductible temporary differences
72.0
18.1
78.3
18.7
In tax losses (revenue in nature) \u00a37.6 million is due to expire within twenty years and \u00a34.8 million within five years. The remaining tax losses have no fixed expiry date. The capital losses can also be carried forward indefinitely but can only be offset against capital gains. Unrecognised taxable temporary differences associated with investments and interests Taxable temporary differences in relation to investments in subsidiaries, for which deferred tax liabilities have not been recognised are attributable to the following:
(In \u00a3s million)
2025
2024
Foreign subsidiaries
32.3
29.5
Tax thereon
2.4
2.4
", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-516": { "value": "18 Trade and other recievables
(In \u00a3s million)
2025
2024
Net trade receivables
664.9
754.3
Net accrued income
408.5
394.5
Prepayments and other receivables
60.7
45.7
Trade and other receivables
1,134.1
1,194.5
Due to their short-term nature, the Directors consider that the carrying amount of trade receivables approximates to their fair value. The average credit period taken is 37 days (2024: 36 days). Accrued income primarily arises where temporary workers have provided their services but the amount incurred and margin earned thereon has yet to be invoiced on to the client due to timing. The Group\u2019s exposure to foreign currency translation is primarily in respect of the euro and the Australian dollar. The sensitivity of a 1 cent change in the year-end closing exchange rates in respect of the euro and Australian dollar would result in a \u00a32.5 million and \u00a30.3 million movement in trade receivables respectively. Credit risk The Group\u2019s credit risk is primarily attributable to its trade receivables and the risk of customer default, although the Group is also subject to credit risk on its accrued income. The amounts presented in the Consolidated Balance Sheet for both trade receivables and accrued income are net of expected credit loss. An impairment analysis is performed centrally using a provision matrix to measure the expected credit losses, in which the allowance for impairment increases as balances age. Expected credit losses are measured using historical losses for the past five years, adjusted for forward-looking factors impacting the economic environment, such as the GDP growth outlook (based on the IMF\u2019s World Economic Outlook data), and commercial factors deemed to have a significant impact on expected credit loss rates. The provision matrix used to measure the expected credit losses is: As at 30 June 2025
Expected
(In \u00a3s million)
Gross
Credit Loss
Provision
Net
Not yet due
605.2
0.3%
(1.6)
603.6
Up to one month past due
51.6
10.3%
(5.3)
46.3
One to three months past due
14.5
24.1%
(3.5)
11.0
Greater than three months past due
10.1
60.4%
(6.1)
4.0
Trade receivables
681.4
2.4%
(16.5)
664.9
Accrued income
409.9
0.3%
(1.4)
408.5
As at 30 June 2024
Expected
(In \u00a3s million)
Gross
Credit Loss
Provision
Net
Not yet due
684.6
0.3%
(1.7)
682.9
Up to one month past due
60.5
8.3%
(5.0)
55.5
One to three months past due
17.8
20.2%
(3.6)
14.2
Greater than three months past due
9.8
83.7%
(8.2)
1.6
Trade receivables
772.7
2.4%
(18.5)
754.2
Accrued income
396.2
0.4%
(1.7)
394.5
The Group reduces risk through its credit control process and by contractual arrangements with other recruitment agencies in situations where the Group invoices on their behalf. The Group\u2019s exposure is spread over a large number of customers. The movement on the provision for impairment of trade receivables is as follows:
(In \u00a3s million)
2025
2024
At 1 July
18.5
19.2
Exchange movement
(0.2)
(0.3)
Charge for the year
0.5
1.4
Uncollectable amounts written off
(2.3)
(1.8)
At 30 June
16.5
18.5
Sensitivity The key sensitivity for credit risk is the movement in recoverability of trade receivables, measured by Days Sales Outstanding (\u2018DSO\u2019). Sensitivity analysis is performed for both an increase and decrease of one DSO, based on actual DSO of 37 days at 30 June 2025 (30 June 2024: 36 days). The sensitivity analysis show that an increase of one DSO will result in an additional \u00a31.0 million impairment allowance, whereas a decrease of one DSO will result in a \u00a30.9 million decrease in impairment allowance. The impact of applying reasonable changes to the forward-looking factors on the required provision is immaterial at 30 June 2025, including the impact on the required provision on accrued income. The results of the sensitivity analysis of DSO is shown below: One additional DSO
Expected Required
(In \u00a3s million)
Adjusted Gross
Credit Loss Provision
Not yet due
637.0
0.3%
(1.7)
Up to one month past due
54.4
10.3%
(5.6)
One to three months past due
15.3
24.1%
(3.7)
Greater than three months past due
10.7
60.4%
(6.5)
Trade receivables
717.4
2.4%
(17.5)
One fewer DSO
Expected Required
(In \u00a3s million)
Adjusted Gross
Credit Loss Provision
Not yet due
572.8
0.3%
(1.5)
Up to one month past due
48.9
10.3%
(5.0)
One to three months past due
13.8
24.1%
(3.3)
Greater than three months past due
9.6
60.4%
(5.8)
Trade receivables
645.1
2.4%
(15.6)
The risk disclosures contained on pages 79 to 87 within the Strategic Report form part of these Consolidated Financial Statements. ", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-495": { "value": "
(In \u00a3s million)
2025
2024
Net trade receivables
664.9
754.3
Net accrued income
408.5
394.5
Prepayments and other receivables
60.7
45.7
Trade and other receivables
1,134.1
1,194.5
", "dimensions": { "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-467": { "value": "
Credit risk
The Group\u2019s credit risk is primarily attributable to its trade receivables and the risk of customer default, although the Group is also
subject to credit risk on its accrued income. The amounts presented in the Consolidated Balance Sheet for both trade receivables and
accrued income are net of expected credit loss. An impairment analysis is performed centrally using a provision matrix to measure the
expected credit losses, in which the allowance for impairment increases as balances age. Expected credit losses are measured using
historical losses for the past five years, adjusted for forward-looking factors impacting the economic environment, such as the GDP
growth outlook (based on the IMF\u2019s World Economic Outlook data), and commercial factors deemed to have a significant impact on
expected credit loss rates. The provision matrix used to measure the expected credit losses is:
As at 30 June 2025
Expected
(In \u00a3s million)
Gross
Credit Loss
Provision
Net
Not yet due
605.2
0.3%
(1.6)
603.6
Up to one month past due
51.6
10.3%
(5.3)
46.3
One to three months past due
14.5
24.1%
(3.5)
11.0
Greater than three months past due
10.1
60.4%
(6.1)
4.0
Trade receivables
681.4
2.4%
(16.5)
664.9
Accrued income
409.9
0.3%
(1.4)
408.5
As at 30 June 2024
Expected
(In \u00a3s million)
Gross
Credit Loss
Provision
Net
Not yet due
684.6
0.3%
(1.7)
682.9
Up to one month past due
60.5
8.3%
(5.0)
55.5
One to three months past due
17.8
20.2%
(3.6)
14.2
Greater than three months past due
9.8
83.7%
(8.2)
1.6
Trade receivables
772.7
2.4%
(18.5)
754.2
Accrued income
396.2
0.4%
(1.7)
394.5
The Group reduces risk through its credit control process and by contractual arrangements with other recruitment agencies in
situations where the Group invoices on their behalf. The Group\u2019s exposure is spread over a large number of customers.
The movement on the provision for impairment of trade receivables is as follows:
(In \u00a3s million)
2025
2024
At 1 July
18.5
19.2
Exchange movement
(0.2)
(0.3)
Charge for the year
0.5
1.4
Uncollectable amounts written off
(2.3)
(1.8)
At 30 June
16.5
18.5
Sensitivity
The key sensitivity for credit risk is the movement in recoverability of trade receivables, measured by Days Sales Outstanding (\u2018DSO\u2019).
Sensitivity analysis is performed for both an increase and decrease of one DSO, based on actual DSO of 37 days at 30 June 2025
(30 June 2024: 36 days). The sensitivity analysis show that an increase of one DSO will result in an additional \u00a31.0 million impairment
allowance, whereas a decrease of one DSO will result in a \u00a30.9 million decrease in impairment allowance. The impact of applying
reasonable changes to the forward-looking factors on the required provision is immaterial at 30 June 2025, including the impact on the
required provision on accrued income. The results of the sensitivity analysis of DSO is shown below:
One additional DSO
Expected Required
(In \u00a3s million)
Adjusted Gross
Credit Loss Provision
Not yet due
637.0
0.3%
(1.7)
Up to one month past due
54.4
10.3%
(5.6)
One to three months past due
15.3
24.1%
(3.7)
Greater than three months past due
10.7
60.4%
(6.5)
Trade receivables
717.4
2.4%
(17.5)
One fewer DSO
Expected Required
(In \u00a3s million)
Adjusted Gross
Credit Loss Provision
Not yet due
572.8
0.3%
(1.5)
Up to one month past due
48.9
10.3%
(5.0)
One to three months past due
13.8
24.1%
(3.3)
Greater than three months past due
9.6
60.4%
(5.8)
Trade receivables
645.1
2.4%
(15.6)
The risk disclosures contained on pages 79 to 87 within the Strategic Report form part of these Consolidated Financial Statements.
19 Cash, cash equivalents and bank overdrafts
Restated
(In \u00a3s million)
2025
2024*
Cash and cash equivalents
168.5
160.9
Bank overdrafts
(36.5)
(39.1)
Cash, cash equivalents and bank overdrafts
132.0
121.8
* Cash, cash equivalents and bank overdrafts are subject to cash pooling arrangement, where the banks have right of set off to the credit and debit balances. The table above has been re-presented to show both the gross and net positions, as a result of change in accounting policy (note 1). No short-term deposits were placed in the year ended 30 June 2025. Capital management The Group\u2019s business model remains highly cash generative. The Board\u2019s free cash flow priorities are to fund the Group\u2019s investment and development, maintain a strong balance sheet, deliver a sustainable and appropriate core dividend and to return surplus capital to shareholders via special dividends and share buybacks. Whilst the Group proposed core full year dividend of 1.24 pence per share represents a dividend cover of 1.1x earnings, the Group target core full year cover range remains 2.0 to 3.0x earnings. The capital structure of the Group consists of net cash/(debt), which is represented by cash and cash equivalents, bank loans and overdrafts (note 21) and equity attributable to equity holders of the parent, comprising issued share capital, reserves and retained earnings. The Group is not restricted to any externally imposed capital requirements. Risk management A description of the Group\u2019s treasury policy and controls is included in the Chief Financial Officer\u2019s Review on pages 10 to 13. Cash management and foreign exchange risk The Group\u2019s cash management policy is to minimise interest payments by closely managing Group cash balances and external borrowings. Euro-denominated cash positions are managed centrally using a cash concentration arrangement which provides visibility over participating country bank balances on a daily basis. Any Group surplus balance is used to repay any maturing loans under the Group\u2019s revolving credit facility or invested in money market funds. As the Group holds a sterling-denominated debt facility and generates significant foreign currency cash flows, the Board considers it appropriate in certain cases to use derivative financial instruments as part of its day-to-day cash management to reduce the Group\u2019s exposure to foreign exchange risk. The Group\u2019s operating profit exposure to foreign currency translation is primarily in respect of the euro and the Australian dollar. The sensitivity of a 1 cent change in the average exchange rates for the year in respect of the euro and Australian dollar would result in a \u00a30.6 million and \u00a30.1 million change in operating profit respectively. The Group does not use derivatives to hedge balance sheet and income statement translation exposure. Interest rate risk The Group is exposed to interest rate risk on floating rate bank loans and overdrafts. It is the Group\u2019s policy to limit its exposure to fluctuating interest rates by selectively hedging interest rate risk using derivative financial instruments, however there were no interest rate swaps held by the Group during the current or prior year. Cash and cash equivalents carry interest at floating rates based on local money market rates. Counterparty credit risk Counterparty credit risk arises primarily from the investment of surplus funds. Risks are closely monitored using credit ratings assigned to financial institutions by international credit rating agencies. The Group restricts transactions to banks and money market funds that have an acceptable credit profile and limits its exposure to each institution accordingly.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-521": { "value": "Credit risk The Group\u2019s credit risk is primarily attributable to its trade receivables and the risk of customer default, although the Group is also subject to credit risk on its accrued income. The amounts presented in the Consolidated Balance Sheet for both trade receivables and accrued income are net of expected credit loss. An impairment analysis is performed centrally using a provision matrix to measure the expected credit losses, in which the allowance for impairment increases as balances age. Expected credit losses are measured using historical losses for the past five years, adjusted for forward-looking factors impacting the economic environment, such as the GDP growth outlook (based on the IMF\u2019s World Economic Outlook data), and commercial factors deemed to have a significant impact on expected credit loss rates. The provision matrix used to measure the expected credit losses is: As at 30 June 2025
Expected
(In \u00a3s million)
Gross
Credit Loss
Provision
Net
Not yet due
605.2
0.3%
(1.6)
603.6
Up to one month past due
51.6
10.3%
(5.3)
46.3
One to three months past due
14.5
24.1%
(3.5)
11.0
Greater than three months past due
10.1
60.4%
(6.1)
4.0
Trade receivables
681.4
2.4%
(16.5)
664.9
Accrued income
409.9
0.3%
(1.4)
408.5
As at 30 June 2024
Expected
(In \u00a3s million)
Gross
Credit Loss
Provision
Net
Not yet due
684.6
0.3%
(1.7)
682.9
Up to one month past due
60.5
8.3%
(5.0)
55.5
One to three months past due
17.8
20.2%
(3.6)
14.2
Greater than three months past due
9.8
83.7%
(8.2)
1.6
Trade receivables
772.7
2.4%
(18.5)
754.2
Accrued income
396.2
0.4%
(1.7)
394.5
The Group reduces risk through its credit control process and by contractual arrangements with other recruitment agencies in situations where the Group invoices on their behalf. The Group\u2019s exposure is spread over a large number of customers. The movement on the provision for impairment of trade receivables is as follows:
(In \u00a3s million)
2025
2024
At 1 July
18.5
19.2
Exchange movement
(0.2)
(0.3)
Charge for the year
0.5
1.4
Uncollectable amounts written off
(2.3)
(1.8)
At 30 June
16.5
18.5
Sensitivity The key sensitivity for credit risk is the movement in recoverability of trade receivables, measured by Days Sales Outstanding (\u2018DSO\u2019). Sensitivity analysis is performed for both an increase and decrease of one DSO, based on actual DSO of 37 days at 30 June 2025 (30 June 2024: 36 days). The sensitivity analysis show that an increase of one DSO will result in an additional \u00a31.0 million impairment allowance, whereas a decrease of one DSO will result in a \u00a30.9 million decrease in impairment allowance. The impact of applying reasonable changes to the forward-looking factors on the required provision is immaterial at 30 June 2025, including the impact on the required provision on accrued income. The results of the sensitivity analysis of DSO is shown below: One additional DSO
Expected Required
(In \u00a3s million)
Adjusted Gross
Credit Loss Provision
Not yet due
637.0
0.3%
(1.7)
Up to one month past due
54.4
10.3%
(5.6)
One to three months past due
15.3
24.1%
(3.7)
Greater than three months past due
10.7
60.4%
(6.5)
Trade receivables
717.4
2.4%
(17.5)
One fewer DSO
Expected Required
(In \u00a3s million)
Adjusted Gross
Credit Loss Provision
Not yet due
572.8
0.3%
(1.5)
Up to one month past due
48.9
10.3%
(5.0)
One to three months past due
13.8
24.1%
(3.3)
Greater than three months past due
9.6
60.4%
(5.8)
Trade receivables
645.1
2.4%
(15.6)
The risk disclosures contained on pages 79 to 87 within the Strategic Report form part of these Consolidated Financial Statements.
Counterparty credit risk
Counterparty credit risk arises primarily from the investment of surplus funds. Risks are closely monitored using credit ratings assigned
to financial institutions by international credit rating agencies. The Group restricts transactions to banks and money market funds that
have an acceptable credit profile and limits its exposure to each institution accordingly.
", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-517": { "value": "19 Cash, cash equivalents and bank overdrafts
Restated
(In \u00a3s million)
2025
2024*
Cash and cash equivalents
168.5
160.9
Bank overdrafts
(36.5)
(39.1)
Cash, cash equivalents and bank overdrafts
132.0
121.8
* Cash, cash equivalents and bank overdrafts are subject to cash pooling arrangement, where the banks have right of set off to the credit and debit balances. The table above has been re-presented to show both the gross and net positions, as a result of change in accounting policy (note 1). No short-term deposits were placed in the year ended 30 June 2025. Capital management The Group\u2019s business model remains highly cash generative. The Board\u2019s free cash flow priorities are to fund the Group\u2019s investment and development, maintain a strong balance sheet, deliver a sustainable and appropriate core dividend and to return surplus capital to shareholders via special dividends and share buybacks. Whilst the Group proposed core full year dividend of 1.24 pence per share represents a dividend cover of 1.1x earnings, the Group target core full year cover range remains 2.0 to 3.0x earnings. The capital structure of the Group consists of net cash/(debt), which is represented by cash and cash equivalents, bank loans and overdrafts (note 21) and equity attributable to equity holders of the parent, comprising issued share capital, reserves and retained earnings. The Group is not restricted to any externally imposed capital requirements. Risk management A description of the Group\u2019s treasury policy and controls is included in the Chief Financial Officer\u2019s Review on pages 10 to 13. Cash management and foreign exchange risk The Group\u2019s cash management policy is to minimise interest payments by closely managing Group cash balances and external borrowings. Euro-denominated cash positions are managed centrally using a cash concentration arrangement which provides visibility over participating country bank balances on a daily basis. Any Group surplus balance is used to repay any maturing loans under the Group\u2019s revolving credit facility or invested in money market funds. As the Group holds a sterling-denominated debt facility and generates significant foreign currency cash flows, the Board considers it appropriate in certain cases to use derivative financial instruments as part of its day-to-day cash management to reduce the Group\u2019s exposure to foreign exchange risk. The Group\u2019s operating profit exposure to foreign currency translation is primarily in respect of the euro and the Australian dollar. The sensitivity of a 1 cent change in the average exchange rates for the year in respect of the euro and Australian dollar would result in a \u00a30.6 million and \u00a30.1 million change in operating profit respectively. The Group does not use derivatives to hedge balance sheet and income statement translation exposure. Interest rate risk The Group is exposed to interest rate risk on floating rate bank loans and overdrafts. It is the Group\u2019s policy to limit its exposure to fluctuating interest rates by selectively hedging interest rate risk using derivative financial instruments, however there were no interest rate swaps held by the Group during the current or prior year. Cash and cash equivalents carry interest at floating rates based on local money market rates. Counterparty credit risk Counterparty credit risk arises primarily from the investment of surplus funds. Risks are closely monitored using credit ratings assigned to financial institutions by international credit rating agencies. The Group restricts transactions to banks and money market funds that have an acceptable credit profile and limits its exposure to each institution accordingly.", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-522": { "value": "
Capital management
The Group\u2019s business model remains highly cash generative. The Board\u2019s free cash flow priorities are to fund the Group\u2019s investment
and development, maintain a strong balance sheet, deliver a sustainable and appropriate core dividend and to return surplus capital to
shareholders via special dividends and share buybacks.
Whilst the Group proposed core full year dividend of 1.24 pence per share represents a dividend cover of 1.1x earnings, the Group target
core full year cover range remains 2.0 to 3.0x earnings.
The capital structure of the Group consists of net cash/(debt), which is represented by cash and cash equivalents, bank loans and
overdrafts (note 21) and equity attributable to equity holders of the parent, comprising issued share capital, reserves and retained earnings.
The Group is not restricted to any externally imposed capital requirements.
", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-523": { "value": "
Cash management and foreign exchange risk
The Group\u2019s cash management policy is to minimise interest payments by closely managing Group cash balances and external
borrowings. Euro-denominated cash positions are managed centrally using a cash concentration arrangement which provides visibility
over participating country bank balances on a daily basis. Any Group surplus balance is used to repay any maturing loans under the
Group\u2019s revolving credit facility or invested in money market funds. As the Group holds a sterling-denominated debt facility and
generates significant foreign currency cash flows, the Board considers it appropriate in certain cases to use derivative financial
instruments as part of its day-to-day cash management to reduce the Group\u2019s exposure to foreign exchange risk.
The Group\u2019s operating profit exposure to foreign currency translation is primarily in respect of the euro and the Australian dollar. The
sensitivity of a 1 cent change in the average exchange rates for the year in respect of the euro and Australian dollar would result in a
\u00a30.6 million and \u00a30.1 million change in operating profit respectively.
The Group does not use derivatives to hedge balance sheet and income statement translation exposure.
Interest rate risk
The Group is exposed to interest rate risk on floating rate bank loans and overdrafts. It is the Group\u2019s policy to limit its exposure to
fluctuating interest rates by selectively hedging interest rate risk using derivative financial instruments, however there were no interest
rate swaps held by the Group during the current or prior year. Cash and cash equivalents carry interest at floating rates based on local
money market rates.
", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-468": { "value": "
20 Derivative financial instruments
(In \u00a3s million)
2025
2024
Net derivative asset
-
-
As set out in note 19 to the Consolidated Financial Statements and in the treasury management section of the Chief Financial Officer\u2019s
Review on pages 10 to 13, in certain cases the Group uses derivative financial instruments to manage its foreign exchange exposures as
part of its day-to-day cash management.
As at 30 June 2025, the Group had entered into six forward exchange contract arrangements with a counterparty bank (2024: six
forward contracts). There was no net gain or loss resulting from fair market value of the contracts as at 30 June 2025 (2024: nil) in the
Consolidated Balance Sheet.
The Group does not use derivatives for speculative purposes and all transactions are undertaken to manage the risks arising from
underlying business activities. These instruments are classified as Level 2 in the IFRS 7 fair value hierarchy.
Categories of financial assets and liabilities held by the Group are as follows:
(In \u00a3s million)
2025
2024
Financial assets
Net trade receivables
664.9
754.3
Net accrued income
408.5
394.5
Cash and cash equivalents
168.5
160.9
Total financial assets
1,241.9
1,309.7
(In \u00a3s million)
2025
2024
Financial liabilities
Trade payables
309.0
320.7
Other payables
85.0
55.1
Accruals
459.6
477.6
Bank loans
95.0
65.0
Bank overdrafts
36.5
39.1
Total financial liabilities
985.1
957.5
21 Bank loans
(In \u00a3s million)
2025
2024
Bank loans
95.0
65.0
Risk management
A description of the Group\u2019s treasury policy and controls is included in the Chief Financial Officer\u2019s Review on pages 10 to 13.
Committed facilities
The Group successfully refinanced its revolving credit facility in October 2024 at the increased value of \u00a3240 million. The new facility will
expire in October 2029 with options to extend by a further two years by agreement.
The financial covenants within the facility remain unchanged and require the Group\u2019s interest cover ratio to be at least 4:1 and its
leverage ratio (net debt to EBITDA) to be no greater than 2.5:1. The interest rate of the facility is based on a ratchet mechanism with a
margin payable over SONIA in the range of 0.70% to 1.50%.
At 30 June 2025, \u00a3145 million of the committed facility was undrawn (2024: \u00a3145 million undrawn).
Interest rates
The weighted average interest rates paid were as follows:
2025
2024
Bank borrowings
5.7%
6.2%
For every 25 basis points fall or rise in the average SONIA rate in the year, there would be a reduction or increase in profit before tax by
approximately \u00a30.3 million.
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-496": { "value": "20 Derivative financial instruments
(In \u00a3s million)
2025
2024
Net derivative asset
-
-
As set out in note 19 to the Consolidated Financial Statements and in the treasury management section of the Chief Financial Officer\u2019s Review on pages 10 to 13, in certain cases the Group uses derivative financial instruments to manage its foreign exchange exposures as part of its day-to-day cash management. As at 30 June 2025, the Group had entered into six forward exchange contract arrangements with a counterparty bank (2024: six forward contracts). There was no net gain or loss resulting from fair market value of the contracts as at 30 June 2025 (2024: nil) in the Consolidated Balance Sheet. The Group does not use derivatives for speculative purposes and all transactions are undertaken to manage the risks arising from underlying business activities. These instruments are classified as Level 2 in the IFRS 7 fair value hierarchy. Categories of financial assets and liabilities held by the Group are as follows:
(In \u00a3s million)
2025
2024
Financial assets
Net trade receivables
664.9
754.3
Net accrued income
408.5
394.5
Cash and cash equivalents
168.5
160.9
Total financial assets
1,241.9
1,309.7
(In \u00a3s million)
2025
2024
Financial liabilities
Trade payables
309.0
320.7
Other payables
85.0
55.1
Accruals
459.6
477.6
Bank loans
95.0
65.0
Bank overdrafts
36.5
39.1
Total financial liabilities
985.1
957.5
", "dimensions": { "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-498": { "value": "21 Bank loans
(In \u00a3s million)
2025
2024
Bank loans
95.0
65.0
Risk management A description of the Group\u2019s treasury policy and controls is included in the Chief Financial Officer\u2019s Review on pages 10 to 13. Committed facilities The Group successfully refinanced its revolving credit facility in October 2024 at the increased value of \u00a3240 million. The new facility will expire in October 2029 with options to extend by a further two years by agreement. The financial covenants within the facility remain unchanged and require the Group\u2019s interest cover ratio to be at least 4:1 and its leverage ratio (net debt to EBITDA) to be no greater than 2.5:1. The interest rate of the facility is based on a ratchet mechanism with a margin payable over SONIA in the range of 0.70% to 1.50%. At 30 June 2025, \u00a3145 million of the committed facility was undrawn (2024: \u00a3145 million undrawn). Interest rates The weighted average interest rates paid were as follows:
2025
2024
Bank borrowings
5.7%
6.2%
For every 25 basis points fall or rise in the average SONIA rate in the year, there would be a reduction or increase in profit before tax by approximately \u00a30.3 million.", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-469": { "value": "
22 Trade and other payables
(In \u00a3s million)
2025
2024
Trade payables
309.0
320.7
Other tax and social security
78.3
73.2
Other payables
85.0
55.1
Accruals
459.6
477.6
Trade and other payables
931.9
926.6
The Directors consider that the carrying amount of trade payables approximates to their fair value. The average credit period taken for
trade purchases is 43 days (2024: 38 days).
Accruals primarily relate to the remuneration costs for temporary workers and other agencies that have provided their services but
remuneration has yet to be made due to timing.
", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-497": { "value": "22 Trade and other payables
(In \u00a3s million)
2025
2024
Trade payables
309.0
320.7
Other tax and social security
78.3
73.2
Other payables
85.0
55.1
Accruals
459.6
477.6
Trade and other payables
931.9
926.6
The Directors consider that the carrying amount of trade payables approximates to their fair value. The average credit period taken for trade purchases is 43 days (2024: 38 days). Accruals primarily relate to the remuneration costs for temporary workers and other agencies that have provided their services but remuneration has yet to be made due to timing.", "dimensions": { "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-470": { "value": "23 Retirement benefit The Group operates a number of retirement benefit schemes in the UK and in other countries. The Group\u2019s principal schemes are within the UK where the Group operates one defined contribution scheme and two defined benefit schemes. The majority of overseas arrangements are either defined contribution or government-sponsored schemes and these arrangements are not material in the context of the Group results. The total cost charged to the Consolidated Income Statement in relation to these overseas arrangements was \u00a313.7 million (2024: \u00a315.3 million). UK Defined Contribution Scheme The Group\u2019s principal defined contribution benefit scheme is the Hays Group Personal Pension Plan which is operated for all qualifying employees and is funded via an employee salary sacrifice arrangement, and for qualifying employees additional employer contributions. Employer contributions are in the range of 3% to 12% of pensionable salary depending on the level of employee contribution and seniority. The total cost charged to the Consolidated Income Statement of \u00a35.8 million (2024: \u00a36.3 million) represents employer\u2019s contributions payable to the money purchase arrangements. There were no contributions outstanding at the end of the current or prior year. The assets of the money purchase arrangements are held separately from those of the Group. UK Defined Benefit Schemes The Group\u2019s principal defined benefit schemes are the Hays Pension Scheme and the Hays Supplementary Pension Scheme both in the UK. The Hays Pension Scheme is a funded final salary defined benefit scheme providing pensions and death benefits to members. The Hays Supplementary Scheme is an unfunded unapproved retirement benefit scheme for employees who were subject to HMRC\u2019s earnings cap on pensionable salary. The Schemes were closed to future accrual from 30 June 2012 with pensions calculated up until the point of closure. The Schemes are governed by a Trustee Board, which is independent of the Group and are subject to full actuarial valuation on a triennial basis. As previously announced, on 9 December 2024, Hays Pension Trustee Limited, in agreement with Hays plc, entered into a \u00a3370 million bulk purchase annuity (buy-in) contract with Pension Insurance Corporation plc (\u201cPIC\u201d) as part of its ongoing strategy to de-risk the Hays Pension Scheme. This transaction builds upon the previous buy-in policy secured with Canada Life on 6 August 2018 for a premium of \u00a3270.6 million. The new PIC policy fully insures the Scheme\u2019s remaining benefit obligations, thereby completing the insurance of all liabilities under the Scheme. The pension buy-in transaction was funded through the existing investment assets held by the Trustee on behalf of the pension scheme, and the impact of this transaction is reflected in the IAS 19 valuation as at 30 June 2025. Company pension contributions were \u00a323.1 million (FY24: \u00a318.2 million) which comprised \u00a38.4 million in respect of pension deficit contribution, \u00a312.6 million related to the full pension buy-in completed in December 2024, and a further \u00a32.1 million of expenses and true ups. Consequently, the Group\u2019s annual deficit funding contribution of \u00a318.2 million has ceased with effect from the transaction date.
In respect of IFRIC 14, The Hays Pension Scheme Definitive Deed and Rules is considered to provide Hays with an unconditional right to
a refund of surplus assets and therefore the recognition of a net defined benefit scheme asset is not restricted and agreements to make
funding contributions do not give rise to any additional liabilities in respect of the Scheme.
The defined benefit schemes expose the Group to actuarial risks, such as longevity risk, inflation risk, interest rate risk and market
(investment) risk. The Group is not exposed to any unusual, entity-specific or scheme-specific risks.
The net amount included in the Consolidated Balance Sheet arising from the Group\u2019s obligations in respect of its defined benefit
pension schemes is as follows:
(In \u00a3s million)
2025
2024
Present value of defined benefit obligations
(451.3)
(489.7)
Less fair value of defined benefit scheme assets:
Bonds and gilts
-
180.4
LDI funds
-
158.2
Buy-in policy and other insurance policies
449.8
159.5
Cash
1.5
11.0
Total fair value of defined benefit scheme assets
451.3
509.1
Net asset arising from defined benefit obligations
-
19.4
(In \u00a3s million)
Quoted
Unquoted
2025
Asset category
Buy-in policy and other insurance policies
-
449.8
449.8
Cash
1.5
-
1.5
Total scheme assets
1.5
449.8
451.3
The fair value of financial instruments has been determined using the fair value hierarchy. Where such quoted prices are unavailable,
the price of a recent transaction for an identical asset, adjusted if necessary, is used. Where quoted prices are not available and recent
transactions of an identical asset on their own are either unavailable or not a good estimate of fair value, valuation techniques are
employed using both observable market data and non-observable data.
The change in the present value of defined benefit obligations is as follows:
(In \u00a3s million)
2025
2024
Opening defined benefit obligation at 1 July
(489.7)
(475.8)
Administration costs
(3.0)
(3.0)
Interest on defined benefit scheme liabilities
(24.4)
(24.2)
Net remeasurement gains/(losses) \u2013 change in experience assumptions
8.7
(3.6)
Net remeasurement (losses)/gains \u2013 change in demographic assumptions
(1.4)
2.0
Net remeasurement gains/(losses) \u2013 change in financial assumptions
28.3
(9.6)
Transfer of unfunded supplementary scheme to provisions (note 24)
4.9
-
Benefits and expenses paid
25.3
24.5
Closing defined benefit obligation at 30 June
(451.3)
(489.7)
The analysis of the defined benefit obligations is as follows:
(In \u00a3s million)
2025
2024
Plans that are wholly or partly funded
(451.3)
(484.3)
Plans that are wholly unfunded
-
(5.4)
Total
(451.3)
(489.7)
The defined benefit schemes' liability comprises 52% (2024: 54%) in respect of deferred benefit scheme participants and 48%
(2024: 46%) in respect of retirees.
The weighted average duration of the UK defined benefit scheme liabilities at the end of the reporting year is c.13-14 years
(2024: c.13-14 years).
The change in the fair value of defined benefit scheme assets is as follows:
(In \u00a3s million)
2025
2024
Fair value of plan assets at 1 July
509.1
501.5
Interest income on defined benefit scheme assets
25.9
25.9
Return on scheme assets
(81.5)
(12.0)
Employer contributions (towards funded and unfunded schemes)
23.1
18.2
Benefits and expenses paid
(25.3)
(24.5)
Fair value of plan assets at 30 June
451.3
509.1
During the year the Company made funding contributions of \u00a322.6 million (2024: \u00a318.2 million) into the funded Hays Pension Scheme,
and made pension payments amounting to \u00a30.5 million (2024: \u00a30.5 million) in respect of the unfunded Hays Supplementary Pension
Scheme. Following the full buy-in of the Scheme\u2019s remaining obligations, the annual deficit funding contributions ceased from the
transaction date.
The net expense recognised in the Consolidated Income Statement comprised:
(In \u00a3s million)
2025
2024
Net interest income
1.5
1.7
Administration costs
(3.0)
(3.0)
Net expense recognised in the Consolidated Income Statement
(1.5)
(1.3)
The net interest income and administration costs in the current year and prior year were recognised within finance costs.
The amounts recognised in the Consolidated Statement of Comprehensive Income are as follows:
(In \u00a3s million)
2025
2024
Return on plan assets (excluding amounts included in net interest expense)
(81.5)
(12.0)
Actuarial remeasurement:
Net remeasurement gains/(losses) \u2013 change in experience assumptions
8.7
(3.6)
Net remeasurement (losses)/gains \u2013 change in demographic assumptions
(1.4)
2.0
Net remeasurement gains/(losses) \u2013 change in financial assumptions
28.3
(9.6)
Remeasurement of the net defined benefit
(45.9)
(23.2)
A roll-forward of the actuarial valuation of the Hays Pension Scheme to 30 June 2025 and the valuation of the Hays Supplementary
Pension Scheme has been performed by an independent actuary, who is an employee of ISIO Group Limited.
The key assumptions used at 30 June are as follows:
2025
2024
Discount rate
5.50%
5.10%
RPI inflation
3.00%
3.25%
CPI inflation
2.50%
2.65%
Rate of increase of pensions in payment
2.85%
2.95%
Rate of increase of pensions in deferment
2.50%
2.65%
The discount rate has been constructed to reference the AA corporate bond curve (which fits a curve to iBoxx sterling AA corporate
data). The corporate bond yield curve has been used to discount the Scheme cash flows using the rates available at each future
duration and this had been converted into a single flat rate assumption to give equivalent liabilities to the Scheme\u2019s cash flows. The
duration of the Scheme\u2019s liabilities using this approach is c.13-14 years.
The RPI inflation assumption has been set as gilt market implied RPI appropriate to the duration of the liabilities (c.13-14 years) less a
0.2% per annum inflation risk premium. The CPI inflation assumption has been determined as 0.5% per annum below the RPI
assumption (2024: 0.6%).
The life expectancy assumptions have been updated and calculated using bespoke 2024 Club Vita base tables along with CMI 2023
projections (smoothing factor of 7 and assuming improvements have peaked) and a long-term improvement rate of 1.25% per annum.
On this basis a 65-year-old current pensioner has a life expectancy of 22.1 years for males (2024: 21.8 years) and 23.8 years for females
(2024: 23.4 years). Also on the same basis, the life expectancy from age 65 years of a current 45-year-old deferred member is 23.0
years for males (2024: 22.6 years) and 25.7 years for females (2024: 25.4 years).
A sensitivity analysis on the principal assumptions used to measure the Scheme\u2019s liabilities at the year-end is:
Change in Impact on
assumption Scheme's liabilities
Discount rate
+/- 0.5%
-\u00a327m/+\u00a330m
Inflation and pension increases (allowing for caps and collars)
+/- 0.5%
+\u00a316m/-\u00a315m
Assumed life expectancy at age 65
+/- 1 year
+\u00a313m/-\u00a313m
The sensitivity analysis presented above may not be representative of the actual change in the defined benefit obligation; it is unlikely
that the change in assumptions would occur in isolation to one another as some of the assumptions may be correlated. Furthermore, as
a result of the full buy-in of the Scheme\u2019s remaining benefit obligations during the year, any changes in assumptions would result in
equal and opposite movement in the Scheme\u2019s assets.
In presenting the above sensitivity analysis the present value of the defined benefit obligation has been calculated using the projected
unit credit method at the end of the reporting period, which is the same as that applied in calculating the defined benefit obligation
liability recognised in the Consolidated Balance Sheet.
", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-499": { "value": "
UK Defined Contribution Scheme
The Group\u2019s principal defined contribution benefit scheme is the Hays Group Personal Pension Plan which is operated for all qualifying
employees and is funded via an employee salary sacrifice arrangement, and for qualifying employees additional employer contributions.
Employer contributions are in the range of 3% to 12% of pensionable salary depending on the level of employee contribution and seniority.
The total cost charged to the Consolidated Income Statement of \u00a35.8 million (2024: \u00a36.3 million) represents employer\u2019s contributions
payable to the money purchase arrangements. There were no contributions outstanding at the end of the current or prior year. The
assets of the money purchase arrangements are held separately from those of the Group.
", "dimensions": { "concept": "ifrs-full:DisclosureOfDefinedContributionPlansExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-500": { "value": "
UK Defined Benefit Schemes
The Group\u2019s principal defined benefit schemes are the Hays Pension Scheme and the Hays Supplementary Pension Scheme both in the
UK. The Hays Pension Scheme is a funded final salary defined benefit scheme providing pensions and death benefits to members. The
Hays Supplementary Scheme is an unfunded unapproved retirement benefit scheme for employees who were subject to HMRC\u2019s
earnings cap on pensionable salary. The Schemes were closed to future accrual from 30 June 2012 with pensions calculated up until
the point of closure. The Schemes are governed by a Trustee Board, which is independent of the Group and are subject to full actuarial
valuation on a triennial basis.
As previously announced, on 9 December 2024, Hays Pension Trustee Limited, in agreement with Hays plc, entered into a \u00a3370 million
bulk purchase annuity (buy-in) contract with Pension Insurance Corporation plc (\u201cPIC\u201d) as part of its ongoing strategy to de-risk the Hays
Pension Scheme. This transaction builds upon the previous buy-in policy secured with Canada Life on 6 August 2018 for a premium of
\u00a3270.6 million.
The new PIC policy fully insures the Scheme\u2019s remaining benefit obligations, thereby completing the insurance of all liabilities under the
Scheme. The pension buy-in transaction was funded through the existing investment assets held by the Trustee on behalf of the
pension scheme, and the impact of this transaction is reflected in the IAS 19 valuation as at 30 June 2025. Company pension
contributions were \u00a323.1 million (FY24: \u00a318.2 million) which comprised \u00a38.4 million in respect of pension deficit contribution, \u00a312.6 million
related to the full pension buy-in completed in December 2024, and a further \u00a32.1 million of expenses and true ups. Consequently, the
Group\u2019s annual deficit funding contribution of \u00a318.2 million has ceased with effect from the transaction date.
In respect of IFRIC 14, The Hays Pension Scheme Definitive Deed and Rules is considered to provide Hays with an unconditional right to a refund of surplus assets and therefore the recognition of a net defined benefit scheme asset is not restricted and agreements to make funding contributions do not give rise to any additional liabilities in respect of the Scheme. The defined benefit schemes expose the Group to actuarial risks, such as longevity risk, inflation risk, interest rate risk and market (investment) risk. The Group is not exposed to any unusual, entity-specific or scheme-specific risks. The net amount included in the Consolidated Balance Sheet arising from the Group\u2019s obligations in respect of its defined benefit pension schemes is as follows:
(In \u00a3s million)
2025
2024
Present value of defined benefit obligations
(451.3)
(489.7)
Less fair value of defined benefit scheme assets:
Bonds and gilts
-
180.4
LDI funds
-
158.2
Buy-in policy and other insurance policies
449.8
159.5
Cash
1.5
11.0
Total fair value of defined benefit scheme assets
451.3
509.1
Net asset arising from defined benefit obligations
-
19.4
(In \u00a3s million)
Quoted
Unquoted
2025
Asset category
Buy-in policy and other insurance policies
-
449.8
449.8
Cash
1.5
-
1.5
Total scheme assets
1.5
449.8
451.3
The fair value of financial instruments has been determined using the fair value hierarchy. Where such quoted prices are unavailable, the price of a recent transaction for an identical asset, adjusted if necessary, is used. Where quoted prices are not available and recent transactions of an identical asset on their own are either unavailable or not a good estimate of fair value, valuation techniques are employed using both observable market data and non-observable data. The change in the present value of defined benefit obligations is as follows:
(In \u00a3s million)
2025
2024
Opening defined benefit obligation at 1 July
(489.7)
(475.8)
Administration costs
(3.0)
(3.0)
Interest on defined benefit scheme liabilities
(24.4)
(24.2)
Net remeasurement gains/(losses) \u2013 change in experience assumptions
8.7
(3.6)
Net remeasurement (losses)/gains \u2013 change in demographic assumptions
(1.4)
2.0
Net remeasurement gains/(losses) \u2013 change in financial assumptions
28.3
(9.6)
Transfer of unfunded supplementary scheme to provisions (note 24)
4.9
-
Benefits and expenses paid
25.3
24.5
Closing defined benefit obligation at 30 June
(451.3)
(489.7)
The analysis of the defined benefit obligations is as follows:
(In \u00a3s million)
2025
2024
Plans that are wholly or partly funded
(451.3)
(484.3)
Plans that are wholly unfunded
-
(5.4)
Total
(451.3)
(489.7)
The defined benefit schemes' liability comprises 52% (2024: 54%) in respect of deferred benefit scheme participants and 48% (2024: 46%) in respect of retirees. The weighted average duration of the UK defined benefit scheme liabilities at the end of the reporting year is c.13-14 years (2024: c.13-14 years). The change in the fair value of defined benefit scheme assets is as follows:
(In \u00a3s million)
2025
2024
Fair value of plan assets at 1 July
509.1
501.5
Interest income on defined benefit scheme assets
25.9
25.9
Return on scheme assets
(81.5)
(12.0)
Employer contributions (towards funded and unfunded schemes)
23.1
18.2
Benefits and expenses paid
(25.3)
(24.5)
Fair value of plan assets at 30 June
451.3
509.1
During the year the Company made funding contributions of \u00a322.6 million (2024: \u00a318.2 million) into the funded Hays Pension Scheme, and made pension payments amounting to \u00a30.5 million (2024: \u00a30.5 million) in respect of the unfunded Hays Supplementary Pension Scheme. Following the full buy-in of the Scheme\u2019s remaining obligations, the annual deficit funding contributions ceased from the transaction date. The net expense recognised in the Consolidated Income Statement comprised:
(In \u00a3s million)
2025
2024
Net interest income
1.5
1.7
Administration costs
(3.0)
(3.0)
Net expense recognised in the Consolidated Income Statement
(1.5)
(1.3)
The net interest income and administration costs in the current year and prior year were recognised within finance costs. The amounts recognised in the Consolidated Statement of Comprehensive Income are as follows:
(In \u00a3s million)
2025
2024
Return on plan assets (excluding amounts included in net interest expense)
(81.5)
(12.0)
Actuarial remeasurement:
Net remeasurement gains/(losses) \u2013 change in experience assumptions
8.7
(3.6)
Net remeasurement (losses)/gains \u2013 change in demographic assumptions
(1.4)
2.0
Net remeasurement gains/(losses) \u2013 change in financial assumptions
28.3
(9.6)
Remeasurement of the net defined benefit
(45.9)
(23.2)
A roll-forward of the actuarial valuation of the Hays Pension Scheme to 30 June 2025 and the valuation of the Hays Supplementary Pension Scheme has been performed by an independent actuary, who is an employee of ISIO Group Limited. The key assumptions used at 30 June are as follows:
2025
2024
Discount rate
5.50%
5.10%
RPI inflation
3.00%
3.25%
CPI inflation
2.50%
2.65%
Rate of increase of pensions in payment
2.85%
2.95%
Rate of increase of pensions in deferment
2.50%
2.65%
The discount rate has been constructed to reference the AA corporate bond curve (which fits a curve to iBoxx sterling AA corporate data). The corporate bond yield curve has been used to discount the Scheme cash flows using the rates available at each future duration and this had been converted into a single flat rate assumption to give equivalent liabilities to the Scheme\u2019s cash flows. The duration of the Scheme\u2019s liabilities using this approach is c.13-14 years. The RPI inflation assumption has been set as gilt market implied RPI appropriate to the duration of the liabilities (c.13-14 years) less a 0.2% per annum inflation risk premium. The CPI inflation assumption has been determined as 0.5% per annum below the RPI assumption (2024: 0.6%). The life expectancy assumptions have been updated and calculated using bespoke 2024 Club Vita base tables along with CMI 2023 projections (smoothing factor of 7 and assuming improvements have peaked) and a long-term improvement rate of 1.25% per annum. On this basis a 65-year-old current pensioner has a life expectancy of 22.1 years for males (2024: 21.8 years) and 23.8 years for females (2024: 23.4 years). Also on the same basis, the life expectancy from age 65 years of a current 45-year-old deferred member is 23.0 years for males (2024: 22.6 years) and 25.7 years for females (2024: 25.4 years). A sensitivity analysis on the principal assumptions used to measure the Scheme\u2019s liabilities at the year-end is:
Change in Impact on
assumption Scheme's liabilities
Discount rate
+/- 0.5%
-\u00a327m/+\u00a330m
Inflation and pension increases (allowing for caps and collars)
+/- 0.5%
+\u00a316m/-\u00a315m
Assumed life expectancy at age 65
+/- 1 year
+\u00a313m/-\u00a313m
The sensitivity analysis presented above may not be representative of the actual change in the defined benefit obligation; it is unlikely that the change in assumptions would occur in isolation to one another as some of the assumptions may be correlated. Furthermore, as a result of the full buy-in of the Scheme\u2019s remaining benefit obligations during the year, any changes in assumptions would result in equal and opposite movement in the Scheme\u2019s assets. In presenting the above sensitivity analysis the present value of the defined benefit obligation has been calculated using the projected unit credit method at the end of the reporting period, which is the same as that applied in calculating the defined benefit obligation liability recognised in the Consolidated Balance Sheet.", "dimensions": { "concept": "ifrs-full:DisclosureOfDefinedBenefitPlansExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-471": { "value": "
24 Provisions
Retirement Legal, tax and
(In \u00a3s million)
benefits
Property
Restructuring
other matters
Total
At 1 July 2024
-
5.4
12.9
18.4
36.7
Charged to income statement
-
1.4
29.0
1.0
31.4
Credited to income statement
-
-
-
(0.2)
(0.2)
Utilised
-
(0.7)
(28.6)
-
(29.3)
Transfer from retirement benefits (note 23)
4.9
-
-
-
4.9
At 30 June 2025
4.9
6.1
13.3
19.2
43.5
Retirement Legal, tax and
(In \u00a3s million)
benefits
Property
Restructuring
other matters
Total
At 1 July 2023
-
-
-
23.6
23.6
Charged to income statement
-
-
35.8
2.8
38.6
Credited to income statement
-
-
-
(4.6)
(4.6)
Utilised
-
-
(22.9)
(3.4)
(26.3)
Transfer from trade and other payables
-
5.4
-
-
5.4
At 30 June 2024
-
5.4
12.9
18.4
36.7
(In \u00a3s million)
2025
2024
Current
25.6
24.0
Non-current
17.9
12.7
Total provisions
43.5
36.7
During the current year, the Group recognised a restructuring charge of \u00a330.7 million as exceptional cost as detailed in note 5 of the
Consolidated Financial Statements. Of the \u00a330.7 million restructuring charge, \u00a31.7 million relates to impairment of right-of-use assets
and the remaining \u00a329.0 million was recognised as a restructuring provision, of which \u00a317.5 million was utilised in the year, with a further
\u00a311.1 million utilised in relation to prior year.
During the year ended 30 June 2025 the Directors made the decision to reclassify the obligation under the unfunded pension scheme
to provisions, which was previously recognised within the net retirement benefit surplus. The liability related to the unfunded pension
scheme were not part of the buy-in as the members\u2019 benefits are outside of the Registered Pension Regime and it should have been
disclosed separately instead of being offset against the net retirement benefit surplus. Given that the amount is not material, a prior year
restatement has not been made (30 June 2024: \u00a35.4 million).
As a global specialist in recruitment and workforce solutions and in common with other similar organisations, in the ordinary course of
our business the Group is exposed to the risk of legal, tax and other disputes. Where costs are likely to arise in defending and concluding
such disputes, and these costs can be measured reliably, they are provided for in the Consolidated Financial Statements. These items
affect various Group subsidiaries in different geographic regions and the amounts provided for are based on management\u2019s
assessment of the specific circumstances in each case. The timing of settlement depends on the circumstances in each case and is
uncertain. Legal matters includes claims relating to disputes raised by our workers with either Hays or our clients. There are no
individually material balances within this provision, and management does not consider it reasonably possible that any of these balances
will change materially in the next 12 months.
", "dimensions": { "concept": "ifrs-full:DisclosureOfProvisionsExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-501": { "value": "
25 Called up share capital
Called up, allotted and fully paid Ordinary shares of 1 pence each
Share capital Share
number capital
(thousand) (\u00a3s million)
At 1 July 2024
1,600,433
16.0
At 30 June 2025
1,600,433
16.0
Share capital Share
number capital
(thousand) (\u00a3s million)
At 1 July 2023
1,600,433
16.0
At 30 June 2024
1,600,433
16.0
In accordance with the Companies Act 2006, the Company no longer has an authorised share capital. The Company is allowed to hold
10% of issued share capital in treasury.
As at 30 June 2025, the Company held 8.5 million (2024: 15.6 million) Hays plc shares in treasury. The shares held in treasury are used to
satisfy the exercises in relation to equity-settled share-based payment awards.
", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-502": { "value": "
26 Merger reserve
(In \u00a3s million)
Total
At 1 July 2024
28.8
Final dividend paid during the year
(28.8)
At 30 June 2025
-
(In \u00a3s million)
Total
At 1 July 2023
43.8
Final dividend paid during the year
(15.0)
At 30 June 2024
28.8
The final dividend for the year ended 30 June 2024 of 2.05 pence per share (\u00a332.6 million), paid on 20 November 2024, was paid out of
a combination of the merger reserves and retained earnings. The merger reserves was generated under Section 612 of the Companies
Act 2006 as a result of the cash box structure used in the equity placing of new shares issued during the year ended 30 June 2020 and
therefore considered to be distributable.
", "dimensions": { "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-472": { "value": "
27 Share-based payments
During the year, \u00a37.7 million (2024: \u00a39.7 million) was charged to the Consolidated Income Statement in relation to equity-settled
share-based payments.
Share options
Sharesave is a save as you earn (SAYE) scheme designed to give employees the opportunity to buy Hays plc shares at a discounted
price at the end of three-year savings contract, where they have six months to buy the shares or withdraw the savings.
At 30 June 2025 the following options had been granted and remained outstanding in respect of the Company\u2019s Ordinary shares
of 1 pence each under the Company\u2019s share option schemes:
Nominal value Subscription
Number of shares price Date normally
of shares (\u00a3) (pence/share) exercisable
Hays UK Sharesave Scheme
300,317
3,003
117
2025
176,338
1,763
108
2026
909,374
9,094
85
2027
4,417,778
44,178
65
2028
5,803,807
58,038
Hays International Sharesave Scheme
425,816
4,258
117
2025
382,129
3,821
108
2026
515,744
5,157
85
2027
1,132,313
11,323
65
2028
2,456,002
24,559
Total Sharesave options outstanding
8,259,809
82,597
The Hays International Sharesave Scheme is available to employees in Australia, New Zealand, Germany, the Republic of Ireland,
Canada, Hong Kong SAR, Singapore and the United Arab Emirates.
Details of the share options outstanding during the year are as follows:
2025 2024
2025
Number
Weighted
2024
Number
Weighted
of share average of share average
options exercise price options exercise price
(thousand) (pence) (thousand) (pence)
Sharesave
Outstanding at the beginning of the year
7,316
98
5,666
118
Granted during the year
5,755
65
4,733
85
Forfeited during the year
(4,373)
93
(3,046)
114
Expired during the year
(438)
136
(37)
121
Outstanding at the end of the year
8,260
76
7,316
98
Exercisable at the end of the year
726
117
747
143
There were no options exercised during the year (2024: none).
The options outstanding as at 30 June 2025 had a weighted average remaining contractual life of 2.2 years.
Performance Share Plan (PSP) and Deferred Annual Bonus (DAB)
The PSP is designed to link reward to the key long-term value drivers of the business and to align the interests of the Executive Directors
and approximately 360 of the global senior management population with the long-term interests of shareholders. PSP awards are
discretionary and vesting is dependent upon the achievement of performance conditions measured over either a three-year period
with a two-year holding period or a one-year period with a two-year holding period. The fair value of both the PSP and DAB awards are
calculated using the share price as at the date the shares are granted.
Only the Executive Directors and other members of the Executive Leadership Team participate in the DAB which promotes a stronger
link between short-term and long-term performance through the deferral of annual bonuses into shares for a three-year period.
Further details of the schemes for the Executive Directors can be found in the Directors\u2019 Remuneration Committee Report on pages
126 to 152.
Details of the share awards outstanding during the year are as follows:
2025
2025
Number
Weighted
2024
Weighted
of share average fair
2024
Number
average fair
options value at grant of share options value at grant
(thousand) (pence) (thousand) (pence)
Performance Share Plan
Outstanding at the beginning of the year
28,545
116
27,458
127
Granted during the year
14,032
89
11,212
108
Exercised during the year
(4,812)
153
(6,315)
128
Lapsed during the year
(7,881)
116
(3,810)
122
Outstanding at the end of the year
29,884
100
28,545
116
The weighted average share price on the date of exercise was 89 pence (2024: 105 pence).
The options outstanding as at 30 June 2025 had a weighted average remaining contractual life of 2.2 years.
2025 2024
2025
Number
Weighted
2024
Number
Weighted
of share average fair of share average fair
options value at grant options value at grant
(thousand) (pence) (thousand) (pence)
Deferred Annual Bonus
Outstanding at the beginning of the year
3,568
128
3,040
135
Granted during the year
534
91
822
104
Exercised during the year
(1,159)
164
(293)
134
Outstanding at the end of the year
2,943
107
3,569
128
The weighted average share price on the date of exercise was 92 pence (2024: 105 pence).
The options outstanding as at 30 June 2025 had a weighted average remaining contractual life of 1 year.
", "dimensions": { "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-473": { "value": "
28 Related parties
Remuneration of key management personnel
The remuneration of the Executive Leadership Team and Non-Executive Directors, who are key management personnel of the Group, is set
out below in aggregate for each of the categories specified in IAS 24 \u2018Related Party Disclosures\u2019 and represents the total compensation costs
incurred by the Group in respect of remuneration, not the benefit to the individuals. Further information about the remuneration of Executive
and Non-Executive Directors is provided in the Directors\u2019 Remuneration Committee Report on pages 126 to 152.
(In \u00a3s million)
2025
2024
Short-term employee benefits
9.8
8.7
Share-based payments
5.1
4.5
Remuneration of key management personnel
14.9
13.2
", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-503": { "value": "Remuneration of key management personnel The remuneration of the Executive Leadership Team and Non-Executive Directors, who are key management personnel of the Group, is set out below in aggregate for each of the categories specified in IAS 24 \u2018Related Party Disclosures\u2019 and represents the total compensation costs incurred by the Group in respect of remuneration, not the benefit to the individuals. Further information about the remuneration of Executive and Non-Executive Directors is provided in the Directors\u2019 Remuneration Committee Report on pages 126 to 152.
(In \u00a3s million)
2025
2024
Short-term employee benefits
9.8
8.7
Share-based payments
5.1
4.5
Remuneration of key management personnel
14.9
13.2
", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-474": { "value": "
29 Disaggregation of net fees
IFRS 15 requires entities to disaggregate revenue recognised from contracts with customers into relevant categories that depict how
the nature, amount and cash flows are affected by economic factors. As a result, we consider the following information relating to net
fees to be relevant and should be considered alongside note 4:
For the year ended 30 June 2025
United Kingdom Australia &
Germany & Ireland
New Zealand
Rest of World
Group
Temporary placements
84%
59%
69%
42%
62%
Permanent placements
16%
41%
31%
58%
38%
Total
100%
100%
100%
100%
100%
Private sector
84%
71%
64%
99%
84%
Public sector
16%
29%
36%
1%
16%
Total
100%
100%
100%
100%
100%
Technology
33%
14%
17%
26%
25%
Accountancy & Finance
19%
19%
11%
11%
15%
Engineering
25%
1%
0%
8%
11%
Construction & Property
6%
18%
19%
9%
11%
Office Support
0%
8%
11%
4%
5%
Other
17%
40%
42%
42%
33%
Total
100%
100%
100%
100%
100%
For the year ended 30 June 2024
United Kingdom Australia &
Germany & Ireland
New Zealand
Rest of World
Group
Temporary placements
82%
57%
65%
39%
59%
Permanent placements
18%
43%
35%
61%
41%
Total
100%
100%
100%
100%
100%
Private sector
85%
68%
63%
98%
83%
Public sector
15%
32%
37%
2%
17%
Total
100%
100%
100%
100%
100%
Technology
33%
15%
16%
27%
25%
Accountancy & Finance
17%
20%
12%
11%
15%
Engineering
27%
2%
0%
7%
11%
Construction & Property
4%
16%
20%
9%
10%
Office Support
0%
9%
11%
4%
5%
Other
19%
38%
41%
42%
34%
Total
100%
100%
100%
100%
100%
", "dimensions": { "concept": "haysplc:DisclosureOfDisaggregationOfNetFees", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-475": { "value": "
30 Contingent liabilities
The Group has issued certain financial guarantees in respect of operating lease obligations and in respect of obtaining regulatory
licences in certain countries. The Group has recognised liabilities in respect of these guarantees, where applicable.
", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-504": { "value": "30 Contingent liabilities The Group has issued certain financial guarantees in respect of operating lease obligations and in respect of obtaining regulatory licences in certain countries. The Group has recognised liabilities in respect of these guarantees, where applicable.", "dimensions": { "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-476": { "value": "
31 Reconciliation of financial liabilities arising from financing activities
Net debt
Restated
2025 2024*
Cash and cash equivalents
168.5
160.9
Bank overdrafts
(36.5)
(39.1)
Bank loans
(95.0)
(65.0)
Net cash
37.0
56.8
Lease liabilities
(180.7)
(179.3)
Net debt including lease liabilities
(143.7)
(122.5)
Net debt reconciliation
Cash
Bank Lease and cash
(In \u00a3s million)
overdrafts
Bank loans
liabilities
Subtotal
equivalents
Total
At 1 July 2024 (restated)
(39.1)
(65.0)
(179.3)
(283.4)
160.9
(122.5)
Exchange adjustments
-
-
3.2
3.2
(4.4)
(1.2)
Financing cash flows
2.6
(30.0)
48.8
21.4
12.0
33.4
Interest expense
-
(9.5)
(4.6)
(14.1)
-
(14.1)
Interest payments
-
9.5
-
9.5
-
9.5
New leases
-
-
(48.8)
(48.8)
-
(48.8)
At 30 June 2025
(36.5)
(95.0)
(180.7)
(312.2)
168.5
(143.7)
*
Cash
Bank Lease and cash
(In \u00a3s million)
overdrafts
Bank loans
liabilities
Subtotal
equivalents
Total
At 1 July 2023 (restated)
(35.4)
(10.0)
(189.8)
(235.2)
181.0
(54.2)
Exchange adjustments
-
-
3.2
3.2
(0.6)
2.6
Financing cash flows
(3.7)
(55.0)
51.0
(7.7)
(19.5)
(27.2)
Interest expense
-
(7.2)
(5.0)
(12.2)
-
(12.2)
Interest payments
-
7.2
-
7.2
-
7.2
New leases
-
-
(38.7)
(38.7)
-
(38.7)
At 30 June 2024 (restated)
*
(39.1)
(65.0)
(179.3)
(283.4)
160.9
(122.5)
*
* Due to a change in accounting policy (see note 1), \u00a339.1 million (2023: \u00a335.4 million) has been re-presented in the comparative information from cash and cash equivalents to bank overdrafts,
representing overdraft balances where the Group has a legal right of offset as part of the Group\u2019s cash pooling arrangements. This restatement does not impact the reported profit, earning
per share, net assets, net cash or on the available headroom on the Group\u2019s revolving credit facility.
", "dimensions": { "concept": "ifrs-full:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-505": { "value": "31 Reconciliation of financial liabilities arising from financing activities Net debt
Restated
2025 2024*
Cash and cash equivalents
168.5
160.9
Bank overdrafts
(36.5)
(39.1)
Bank loans
(95.0)
(65.0)
Net cash
37.0
56.8
Lease liabilities
(180.7)
(179.3)
Net debt including lease liabilities
(143.7)
(122.5)
Net debt reconciliation
Cash
Bank Lease and cash
(In \u00a3s million)
overdrafts
Bank loans
liabilities
Subtotal
equivalents
Total
At 1 July 2024 (restated)
(39.1)
(65.0)
(179.3)
(283.4)
160.9
(122.5)
Exchange adjustments
-
-
3.2
3.2
(4.4)
(1.2)
Financing cash flows
2.6
(30.0)
48.8
21.4
12.0
33.4
Interest expense
-
(9.5)
(4.6)
(14.1)
-
(14.1)
Interest payments
-
9.5
-
9.5
-
9.5
New leases
-
-
(48.8)
(48.8)
-
(48.8)
At 30 June 2025
(36.5)
(95.0)
(180.7)
(312.2)
168.5
(143.7)
*
Cash
Bank Lease and cash
(In \u00a3s million)
overdrafts
Bank loans
liabilities
Subtotal
equivalents
Total
At 1 July 2023 (restated)
(35.4)
(10.0)
(189.8)
(235.2)
181.0
(54.2)
Exchange adjustments
-
-
3.2
3.2
(0.6)
2.6
Financing cash flows
(3.7)
(55.0)
51.0
(7.7)
(19.5)
(27.2)
Interest expense
-
(7.2)
(5.0)
(12.2)
-
(12.2)
Interest payments
-
7.2
-
7.2
-
7.2
New leases
-
-
(38.7)
(38.7)
-
(38.7)
At 30 June 2024 (restated)
*
(39.1)
(65.0)
(179.3)
(283.4)
160.9
(122.5)
* * Due to a change in accounting policy (see note 1), \u00a339.1 million (2023: \u00a335.4 million) has been re-presented in the comparative information from cash and cash equivalents to bank overdrafts, representing overdraft balances where the Group has a legal right of offset as part of the Group\u2019s cash pooling arrangements. This restatement does not impact the reported profit, earning per share, net assets, net cash or on the available headroom on the Group\u2019s revolving credit facility.", "dimensions": { "concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-478": { "value": "
32 Discontinued operations
During the year, the Group exited operations in the territories of Chile and Colombia, and divested of its investment in Fairer Consulting
Limited which took place on 31 July 2025. The closures were part of a strategic restructuring and does not represent a separate material
line of business or geographical area. Accordingly, the results have not been presented separately in the Consolidated Income
Statement. The total gross fees generated by discontinued operations in the year ended 30 June 2025 were \u00a34.2 million
(2024: \u00a35.4 million) and net fees of \u00a33.8 million (2024: \u00a35.1 million). The total operating profit generated in the period was \u00a30.7 million
(2024: a loss of \u00a31.0 million).
", "dimensions": { "concept": "ifrs-full:DisclosureOfDiscontinuedOperationsExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-477": { "value": "
33 Subsequent events
The final dividend for 2025 of 0.29 pence per share (\u00a34.6 million) will be proposed at the Annual General Meeting on 19 November 2025
and has not been included as a liability. If approved, the final dividend will be paid on 26 November 2025 to shareholders on the register
at the close of business on 17 October 2025.
", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } } } }