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"2025-07-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-9": { "value": "26700000.0", "decimals": -5, "dimensions": { "concept": "ifrs-full:BankOverdraftsClassifiedAsCashEquivalents", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2026-07-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-8": { "value": "36500000.0", "decimals": -5, "dimensions": { "concept": "ifrs-full:BankOverdraftsClassifiedAsCashEquivalents", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-423": { "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, 107 Cheapside, London EC2V 6DN. The Consolidated Financial Statements have been prepared in accordance with UK-adopted International Accounting Standards and with the requirements of the Companies Act 2006 as applicable to companies reporting under those standards. The 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 2026. These accounting policies are consistent with those applied in the preparation of the Consolidated Financial Statements for the year ended 30 June 2025. There are no new standards that are mandatory for the first time in the Group\u2019s accounting period beginning on 1 July 2025 and no new standards have been early adopted. 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 2026. These new pronouncements are listed as follows: \u2022 IFRS 18 \u2018Presentation and Disclosure in Financial Statements\u2019 (effective 1 January 2027). The Directors are currently evaluating the impact of the adoption of the standard, amendments and interpretations effective year ending 30 June 2028. 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.", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-16": { "value": "Hays plc", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-17": { "value": "Company limited by shares", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-18": { "value": "United Kingdom", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-421": { "value": "United Kingdom", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-420": { "value": "4 th Floor, 107 Cheapside, London EC2V 6DN", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-19": { "value": "4 th Floor, 107 Cheapside, London EC2V 6DN", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-468": { "value": "The Consolidated Financial Statements have been prepared in accordance with UK-adopted International Accounting Standards and with the requirements of the Companies Act 2006 as applicable to companies reporting under those standards. ", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-469": { "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": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-470": { "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 2026. These accounting
policies are consistent with those applied in the preparation of the
Consolidated Financial Statements for the year ended 30 June 2025.
There are no new standards that are mandatory for the first time in
the Group\u2019s accounting period beginning on 1 July 2025 and no new
standards have been early adopted.
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 2026. These new pronouncements are
listed as follows:
\u2022 IFRS 18 \u2018Presentation and Disclosure in Financial Statements\u2019
(effective 1 January 2027).
The Directors are currently evaluating the impact of the adoption of
the standard, amendments and interpretations effective year ending
30 June 2028.
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.
", "dimensions": { "concept": "ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-498": { "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 2026. These accounting policies are consistent with those applied in the preparation of the Consolidated Financial Statements for the year ended 30 June 2025. There are no new standards that are mandatory for the first time in the Group\u2019s accounting period beginning on 1 July 2025 and no new standards have been early adopted. 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 2026. These new pronouncements are listed as follows: \u2022 IFRS 18 \u2018Presentation and Disclosure in Financial Statements\u2019 (effective 1 January 2027). The Directors are currently evaluating the impact of the adoption of the standard, amendments and interpretations effective year ending 30 June 2028. 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.", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-511": { "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 2026. These accounting policies are consistent with those applied in the preparation of the Consolidated Financial Statements for the year ended 30 June 2025. There are no new standards that are mandatory for the first time in the Group\u2019s accounting period beginning on 1 July 2025 and no new standards have been early adopted. 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 2026. These new pronouncements are listed as follows: \u2022 IFRS 18 \u2018Presentation and Disclosure in Financial Statements\u2019 (effective 1 January 2027). The Directors are currently evaluating the impact of the adoption of the standard, amendments and interpretations effective year ending 30 June 2028. 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.", "dimensions": { "concept": "ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-422": { "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\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, as well as the Group\u2019s enterprise risk
management framework. This assessment also included an
evidence-based, external assessment of competitive market
environment, research on client needs and how evolving AI could
impact the sector. 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
The Group has in place a \u00a3240 million revolving facility which expires
in October 2029, with options to extend by a further two years by
agreement. At 30 June 2026, \u00a3175 million of the facility was
undrawn, with the Group at an overall net cash position of
\u00a320.1 million, compared to net cash of \u00a337.0 million at 30 June 2025.
The Group had a good working capital performance, with significant
management focus on cash collection and average trade debtor days
remaining below pre-pandemic levels at 36 days (2025: 37 days).
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:
\u2022 FY27 net fees and operating profit in-line with the approved
budget, which assumes subdued but benign market conditions
\u2022 modest, single digit net fee growth in FY28
\u2022 some improvements in overall liquidity, driven by ongoing
initiatives and by cash repatriation
\u2022 future dividends are in-line with current policy
\u2022 ongoing focus on structurally reducing the Group\u2019s cost base and
careful management of all third-party spend
A sensitivity analysis of the Group\u2019s cash flow was performed to
model the potential effects should the principal risks occur either
individually or in unison. The sensitivity analysis modelled a range of
severe, but plausible, downside scenarios against the base case
projections, incorporating the Group\u2019s assessment of its principal
risks including a worsening of the macroeconomic environment
and intensified competition, AI and technology-enabled disruption,
the potential disruption from a major cyber event and the potential
impact of climate change, with a range of recovery scenarios
considered. The Board recognises that advances in AI and
technology platforms have accelerated over the last year and may
influence both the recruitment industry and the mix of roles for
which recruitment services are required. The Stress Case scenario
assumes that the Group experiences a severe further deterioration
in market conditions in H2 FY27.
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:
\u2022 Quickly decreasing headcount through natural attrition
\u2022 Reductions in discretionary spend
\u2022 Deferral of capital expenditure
\u2022 Further rationalisation or restructuring of business operations
\u2022 Reduction and elimination of cash distributions to shareholders
Given the nature of the Temporary and Contract recruitment
business, periods of weaker trading are typically accompanied by
working capital inflows, providing additional liquidity resilience.
The Group\u2019s increased exposure to Temporary & Contracting, which
represented 64% of Group net fees in FY26, provides additional
resilience relative to more cyclical Permanent recruitment markets.
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 Contract recruitment services, and the
benefits expected from the Momentum strategy. Momentum
sharpens the Group\u2019s focus on market leadership in a narrower
portfolio of countries and specialisms, reinforces the Group\u2019s
competitive advantage through proprietary data, technology,
specialist consultants and operational excellence, and targets
improved productivity and structural cost efficiency. Furthermore,
whilst our key markets remained challenging throughout FY26, 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 actions taken to better position the business for the long-term,
including the exit from a number of non-core country businesses,
our resolute focus on driving improved consultant productivity
through better resource allocation and our actions to structurally
reduce the Group\u2019s cost base drove a return to pre-exceptional
operating profit growth in the second half of FY26. The Directors
believe that these actions place the Group in a stronger position
moving forwards.
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 and any proposed
dividends, and will remain within its banking covenants, with clear
headroom. 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 judgement, 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:
\u2022 The client has a direct relationship with Hays;
\u2022 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;
\u2022 Hays has latitude in establishing the rates directly or indirectly with
all parties; and
\u2022 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, net
gains or losses on subsidiary disposals or country closures, or a
material impairment of goodwill, impairment of right of use assets or
other intangible assets. Items described as \u201cbefore exceptional items\u201d
are alternative performance measures which we reconcile to
reporting measures in the notes to the financial statements.
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. The amortisation of intangible
assets is included in Administrative expenses in the Consolidated
Income Statement.
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 properties
\u2013 The cost is written off over the unexpired
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.
The Group makes use of invoice discounting facilities, primarily
customer supply chain financing arrangements. The arrangements
are assessed to ensure whether the Group has transferred
substantially all the risks and rewards of ownership of the trade
receivables, allowing the derecognition of the trade receivables in
their entirety.
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
Consolidated 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.
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.
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 seven foreign exchange contracts at the end of the current
year (2025: 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.
\u2022 Level 1 fair value measurements are those derived from quoted
prices (unadjusted) in active markets for identical assets or liabilities;
\u2022 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
\u2022 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.
Management takes into account the length of the lease and any
available extension options where the lessee is reasonably certain to
exercise, and periods covered by options to terminate the lease that
the lessee is reasonably certain not to exercise.
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": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-424": { "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": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-425": { "value": "b Going Concern 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, as well as the Group\u2019s enterprise risk management framework. This assessment also included an evidence-based, external assessment of competitive market environment, research on client needs and how evolving AI could impact the sector. 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 The Group has in place a \u00a3240 million revolving facility which expires in October 2029, with options to extend by a further two years by agreement. At 30 June 2026, \u00a3175 million of the facility was undrawn, with the Group at an overall net cash position of \u00a320.1 million, compared to net cash of \u00a337.0 million at 30 June 2025. The Group had a good working capital performance, with significant management focus on cash collection and average trade debtor days remaining below pre-pandemic levels at 36 days (2025: 37 days). 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: \u2022 FY27 net fees and operating profit in-line with the approved budget, which assumes subdued but benign market conditions \u2022 modest, single digit net fee growth in FY28 \u2022 some improvements in overall liquidity, driven by ongoing initiatives and by cash repatriation \u2022 future dividends are in-line with current policy \u2022 ongoing focus on structurally reducing the Group\u2019s cost base and careful management of all third-party spend A sensitivity analysis of the Group\u2019s cash flow was performed to model the potential effects should the principal risks occur either individually or in unison. The sensitivity analysis modelled a range of severe, but plausible, downside scenarios against the base case projections, incorporating the Group\u2019s assessment of its principal risks including a worsening of the macroeconomic environment and intensified competition, AI and technology-enabled disruption, the potential disruption from a major cyber event and the potential impact of climate change, with a range of recovery scenarios considered. The Board recognises that advances in AI and technology platforms have accelerated over the last year and may influence both the recruitment industry and the mix of roles for which recruitment services are required. The Stress Case scenario assumes that the Group experiences a severe further deterioration in market conditions in H2 FY27. 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: \u2022 Quickly decreasing headcount through natural attrition \u2022 Reductions in discretionary spend \u2022 Deferral of capital expenditure \u2022 Further rationalisation or restructuring of business operations \u2022 Reduction and elimination of cash distributions to shareholders Given the nature of the Temporary and Contract recruitment business, periods of weaker trading are typically accompanied by working capital inflows, providing additional liquidity resilience. The Group\u2019s increased exposure to Temporary & Contracting, which represented 64% of Group net fees in FY26, provides additional resilience relative to more cyclical Permanent recruitment markets. 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 Contract recruitment services, and the benefits expected from the Momentum strategy. Momentum sharpens the Group\u2019s focus on market leadership in a narrower portfolio of countries and specialisms, reinforces the Group\u2019s competitive advantage through proprietary data, technology, specialist consultants and operational excellence, and targets improved productivity and structural cost efficiency. Furthermore, whilst our key markets remained challenging throughout FY26, 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 actions taken to better position the business for the long-term, including the exit from a number of non-core country businesses, our resolute focus on driving improved consultant productivity through better resource allocation and our actions to structurally reduce the Group\u2019s cost base drove a return to pre-exceptional operating profit growth in the second half of FY26. The Directors believe that these actions place the Group in a stronger position moving forwards. 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 and any proposed dividends, and will remain within its banking covenants, with clear headroom. 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 judgement, 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": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-426": { "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": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-471": { "value": "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:DescriptionOfAccountingPolicyForSubsidiariesExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-427": { "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: \u2022 The client has a direct relationship with Hays; \u2022 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; \u2022 Hays has latitude in establishing the rates directly or indirectly with all parties; and \u2022 Hays bears the credit risk on the receivable due from the client. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-428": { "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": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-429": { "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, net gains or losses on subsidiary disposals or country closures, or a material impairment of goodwill, impairment of right of use assets or other intangible assets. Items described as \u201cbefore exceptional items\u201d are alternative performance measures which we reconcile to reporting measures in the notes to the financial statements. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForExceptionalItemsExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-430": { "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": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-431": { "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": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-432": { "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": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-433": { "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": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-472": { "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": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-434": { "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": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-473": { "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": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-435": { "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. The amortisation of intangible assets is included in Administrative expenses in the Consolidated Income Statement. 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": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-474": { "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. The amortisation of intangible assets is included in Administrative expenses in the Consolidated Income Statement. 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": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-436": { "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 properties
\u2013 The cost is written off over the unexpired
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": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-475": { "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 properties
\u2013 The cost is written off over the unexpired
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": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-437": { "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. The Group makes use of invoice discounting facilities, primarily customer supply chain financing arrangements. The arrangements are assessed to ensure whether the Group has transferred substantially all the risks and rewards of ownership of the trade receivables, allowing the derecognition of the trade receivables in their entirety. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-439": { "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 Consolidated 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. 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. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-438": { "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": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-516": { "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": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-512": { "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 seven foreign exchange contracts at the end of the current year (2025: 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. \u2022 Level 1 fair value measurements are those derived from quoted prices (unadjusted) in active markets for identical assets or liabilities; \u2022 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 \u2022 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": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-440": { "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": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-476": { "value": "s Derivative financial instruments The Group may use certain derivative financial instruments to reduce its exposure to foreign exchange movements. The Group held seven foreign exchange contracts at the end of the current year (2025: 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. \u2022 Level 1 fair value measurements are those derived from quoted prices (unadjusted) in active markets for identical assets or liabilities; \u2022 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 \u2022 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": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-441": { "value": "s Derivative financial instruments The Group may use certain derivative financial instruments to reduce its exposure to foreign exchange movements. The Group held seven foreign exchange contracts at the end of the current year (2025: 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. \u2022 Level 1 fair value measurements are those derived from quoted prices (unadjusted) in active markets for identical assets or liabilities; \u2022 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 \u2022 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": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-499": { "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. \u2022 Level 1 fair value measurements are those derived from quoted prices (unadjusted) in active markets for identical assets or liabilities; \u2022 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 \u2022 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": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-442": { "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. Management takes into account the length of the lease and any available extension options where the lessee is reasonably certain to exercise, and periods covered by options to terminate the lease that the lessee is reasonably certain not to exercise. 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": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-443": { "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": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-444": { "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": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-445": { "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": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-446": { "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 58). 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. There was an impairment of \u00a36.9 million (2025: \u00a3nil) recognised as an exceptional item, comprising Belgium (\u00a34.7 million) and Netherlands (\u00a32.2 million). Management has determined that there has been no impairment required to any of the other CGUs. Provisions in respect of recoverability of trade receivables As described in note 18 to the Consolidated Financial Statements, provision of 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. Discontinued operations and assets held for sale On 17 June 2026, the Group announced that it had completed the disposal of its operations in the Czech Republic, Denmark, Hungary, Luxembourg, Romania and Sweden and announced that it was exploring strategic options in relation to Belgium, Brazil, Greater China, Malaysia, the Netherlands, Singapore and the UAE. The Directors considered whether these operations should be presented as discontinued operations under IFRS 5. The Directors concluded that these operations do not represent a separate major line of business or major geographical area of operations. In reaching this conclusion, the Directors considered both quantitative and qualitative factors, including that the countries are geographically dispersed across a number of regions, are not managed as a separate operating segment or business unit, do not have separate segment-level management, and do not represent a single coordinated plan to dispose of a major geographical area of operations. Collectively, the countries represented approximately 9.1% of Group net fees, less than 1% of Group operating profit and approximately 4.0% of Group net assets in FY26. Accordingly, the results of these operations continue to be presented within continuing operations and are not reported as discontinued operations. The Directors also concluded that the operations subject to the ongoing strategic review did not meet the IFRS 5 criteria for classification as held for sale at 30 June 2026. While the Group had announced its intention to explore strategic options for these markets, the criteria for held-for-sale classification had not been met at the reporting date. In reaching this conclusion, the Directors considered the status of disposal plans in each market and whether a sale was highly probable at 30 June 2026, including whether the businesses were available for immediate sale in their present condition and whether active disposal processes had progressed sufficiently to satisfy the IFRS 5 requirements. Accordingly, no assets or liabilities have been classified as held for sale at the reporting date.", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-477": { "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. There was an impairment of \u00a36.9 million (2025: \u00a3nil) recognised as an exceptional item, comprising Belgium (\u00a34.7 million) and Netherlands (\u00a32.2 million). Management has determined that there has been no impairment required to any of the other CGUs. Provisions in respect of recoverability of trade receivables As described in note 18 to the Consolidated Financial Statements, provision of 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. Discontinued operations and assets held for sale On 17 June 2026, the Group announced that it had completed the disposal of its operations in the Czech Republic, Denmark, Hungary, Luxembourg, Romania and Sweden and announced that it was exploring strategic options in relation to Belgium, Brazil, Greater China, Malaysia, the Netherlands, Singapore and the UAE. The Directors considered whether these operations should be presented as discontinued operations under IFRS 5. The Directors concluded that these operations do not represent a separate major line of business or major geographical area of operations. In reaching this conclusion, the Directors considered both quantitative and qualitative factors, including that the countries are geographically dispersed across a number of regions, are not managed as a separate operating segment or business unit, do not have separate segment-level management, and do not represent a single coordinated plan to dispose of a major geographical area of operations. Collectively, the countries represented approximately 9.1% of Group net fees, less than 1% of Group operating profit and approximately 4.0% of Group net assets in FY26. Accordingly, the results of these operations continue to be presented within continuing operations and are not reported as discontinued operations. The Directors also concluded that the operations subject to the ongoing strategic review did not meet the IFRS 5 criteria for classification as held for sale at 30 June 2026. While the Group had announced its intention to explore strategic options for these markets, the criteria for held-for-sale classification had not been met at the reporting date. In reaching this conclusion, the Directors considered the status of disposal plans in each market and whether a sale was highly probable at 30 June 2026, including whether the businesses were available for immediate sale in their present condition and whether active disposal processes had progressed sufficiently to satisfy the IFRS 5 requirements. Accordingly, no assets or liabilities have been classified as held for sale at the reporting date.", "dimensions": { "concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-447": { "value": "
4 Segmental information
IFRS 8 \u2018Operating Segments\u2019
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\u2019s 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\u2019s 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\u2019s
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 144. The reconciliation of turnover to net fees can be found in note 6 to the Consolidated Financial Statements.
(In \u00a3s million)
Note
2026
2025
Turnover
Germany
1,668.7
1,751.1
United Kingdom & Ireland
1,442.3
1,516.2
Australia & New Zealand
1,053.5
1,110.2
Rest of World
2,256.7
2,229.5
Group
6
6,421.2
6,607.0
(In \u00a3s million)
Note
2026
2025
Net fees
Germany
289.5
308.9
United Kingdom & Ireland
174.0
192.2
Australia & New Zealand
113.0
116.2
Rest of World
329.0
355.1
Group
6
905.5
972.4
(In \u00a3s million)
Note
2026
2025
Operating costs
Germany
248.3
256.8
United Kingdom & Ireland
170.0
198.0
Australia & New Zealand
104.5
112.6
Rest of World
334.1
359.4
Group
856.9
926.8
2026 2025
Before 2026 Before 2025
exceptional Exceptional exceptional Exceptional
(In \u00a3s million) items
items
2026
items
items
2025
Operating profit
Germany
41.2
(44.2)
(3.0)
52.1
(9.0)
43.1
United Kingdom & Ireland
4.0
(13.9)
(9.9)
(5.8)
(6.3)
(12.1)
Australia & New Zealand
8.5
(5.9)
2.6
3.6
(1.3)
2.3
Rest of World
(5.1)
(25.6)
(30.7)
(4.3)
(14.1)
(18.4)
Group
48.6
(89.6)
(41.0)
45.6
(30.7)
14.9
The US business, which is in the Rest of World operating segment, represents more than 10% of Group turnover. In the current year it delivered
turnover of \u00a3911.0 million (2025: \u00a3887.3 million), net fees of \u00a343.3 million (2025: \u00a347.7 million), an operating profit before exceptional items of
\u00a31.3 million (2025: \u00a32.0 million) and operating loss after exceptional items of \u00a32.6 million (2025: an operating profit of \u00a32.2 million).
During the year ended 30 June 2026, an impairment loss of \u00a36.9 million (2025: \u00a31.0 million) was recognised in the Consolidated Income
Statement as exceptional charge in respect of partial impairment of goodwill within the Rest of the World segment.
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
2026
internally
adjustments
2025
Germany
191.5
0.8
192.3
205.7
2.5
208.2
United Kingdom & Ireland
106.2
\u2013
106.2
156.8
\u2013
156.8
Australia & New Zealand
51.8
5.0
56.8
78.5
(7.3)
71.2
Rest of World
184.4
2.1
186.5
254.6
(8.3)
246.3
Group
533.9
7.9
541.8
695.6
(13.1)
682.5
Major customers
In the current year, one customer represented more than 10% of the Group\u2019s total turnover (2025: no customers). The turnover related to the
customer was \u00a3733.0 million, with the majority of spend being on other recruitment agencies, on a pay-when-paid basis.
", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-478": { "value": "4 Segmental information IFRS 8 \u2018Operating Segments\u2019 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\u2019s 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\u2019s 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\u2019s 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 144. The reconciliation of turnover to net fees can be found in note 6 to the Consolidated Financial Statements.
(In \u00a3s million)
Note
2026
2025
Turnover
Germany
1,668.7
1,751.1
United Kingdom & Ireland
1,442.3
1,516.2
Australia & New Zealand
1,053.5
1,110.2
Rest of World
2,256.7
2,229.5
Group
6
6,421.2
6,607.0
(In \u00a3s million)
Note
2026
2025
Net fees
Germany
289.5
308.9
United Kingdom & Ireland
174.0
192.2
Australia & New Zealand
113.0
116.2
Rest of World
329.0
355.1
Group
6
905.5
972.4
(In \u00a3s million)
Note
2026
2025
Operating costs
Germany
248.3
256.8
United Kingdom & Ireland
170.0
198.0
Australia & New Zealand
104.5
112.6
Rest of World
334.1
359.4
Group
856.9
926.8
2026 2025
Before 2026 Before 2025
exceptional Exceptional exceptional Exceptional
(In \u00a3s million) items
items
2026
items
items
2025
Operating profit
Germany
41.2
(44.2)
(3.0)
52.1
(9.0)
43.1
United Kingdom & Ireland
4.0
(13.9)
(9.9)
(5.8)
(6.3)
(12.1)
Australia & New Zealand
8.5
(5.9)
2.6
3.6
(1.3)
2.3
Rest of World
(5.1)
(25.6)
(30.7)
(4.3)
(14.1)
(18.4)
Group
48.6
(89.6)
(41.0)
45.6
(30.7)
14.9
The US business, which is in the Rest of World operating segment, represents more than 10% of Group turnover. In the current year it delivered turnover of \u00a3911.0 million (2025: \u00a3887.3 million), net fees of \u00a343.3 million (2025: \u00a347.7 million), an operating profit before exceptional items of \u00a31.3 million (2025: \u00a32.0 million) and operating loss after exceptional items of \u00a32.6 million (2025: an operating profit of \u00a32.2 million). During the year ended 30 June 2026, an impairment loss of \u00a36.9 million (2025: \u00a31.0 million) was recognised in the Consolidated Income Statement as exceptional charge in respect of partial impairment of goodwill within the Rest of the World segment. 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
2026
internally
adjustments
2025
Germany
191.5
0.8
192.3
205.7
2.5
208.2
United Kingdom & Ireland
106.2
\u2013
106.2
156.8
\u2013
156.8
Australia & New Zealand
51.8
5.0
56.8
78.5
(7.3)
71.2
Rest of World
184.4
2.1
186.5
254.6
(8.3)
246.3
Group
533.9
7.9
541.8
695.6
(13.1)
682.5
Major customers In the current year, one customer represented more than 10% of the Group\u2019s total turnover (2025: no customers). The turnover related to the customer was \u00a3733.0 million, with the majority of spend being on other recruitment agencies, on a pay-when-paid basis.", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-500": { "value": "IFRS 8 \u2018Operating Segments\u2019 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\u2019s 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": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-501": { "value": "Turnover, net fees and operating profit The Group\u2019s 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\u2019s 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 144. The reconciliation of turnover to net fees can be found in note 6 to the Consolidated Financial Statements.
(In \u00a3s million)
Note
2026
2025
Turnover
Germany
1,668.7
1,751.1
United Kingdom & Ireland
1,442.3
1,516.2
Australia & New Zealand
1,053.5
1,110.2
Rest of World
2,256.7
2,229.5
Group
6
6,421.2
6,607.0
(In \u00a3s million)
Note
2026
2025
Net fees
Germany
289.5
308.9
United Kingdom & Ireland
174.0
192.2
Australia & New Zealand
113.0
116.2
Rest of World
329.0
355.1
Group
6
905.5
972.4
(In \u00a3s million)
Note
2026
2025
Operating costs
Germany
248.3
256.8
United Kingdom & Ireland
170.0
198.0
Australia & New Zealand
104.5
112.6
Rest of World
334.1
359.4
Group
856.9
926.8
2026 2025
Before 2026 Before 2025
exceptional Exceptional exceptional Exceptional
(In \u00a3s million) items
items
2026
items
items
2025
Operating profit
Germany
41.2
(44.2)
(3.0)
52.1
(9.0)
43.1
United Kingdom & Ireland
4.0
(13.9)
(9.9)
(5.8)
(6.3)
(12.1)
Australia & New Zealand
8.5
(5.9)
2.6
3.6
(1.3)
2.3
Rest of World
(5.1)
(25.6)
(30.7)
(4.3)
(14.1)
(18.4)
Group
48.6
(89.6)
(41.0)
45.6
(30.7)
14.9
The US business, which is in the Rest of World operating segment, represents more than 10% of Group turnover. In the current year it delivered turnover of \u00a3911.0 million (2025: \u00a3887.3 million), net fees of \u00a343.3 million (2025: \u00a347.7 million), an operating profit before exceptional items of \u00a31.3 million (2025: \u00a32.0 million) and operating loss after exceptional items of \u00a32.6 million (2025: an operating profit of \u00a32.2 million). During the year ended 30 June 2026, an impairment loss of \u00a36.9 million (2025: \u00a31.0 million) was recognised in the Consolidated Income Statement as exceptional charge in respect of partial impairment of goodwill within the Rest of the World segment. 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
2026
internally
adjustments
2025
Germany
191.5
0.8
192.3
205.7
2.5
208.2
United Kingdom & Ireland
106.2
\u2013
106.2
156.8
\u2013
156.8
Australia & New Zealand
51.8
5.0
56.8
78.5
(7.3)
71.2
Rest of World
184.4
2.1
186.5
254.6
(8.3)
246.3
Group
533.9
7.9
541.8
695.6
(13.1)
682.5
", "dimensions": { "concept": "ifrs-full:DisclosureOfGeographicalAreasExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-502": { "value": "Major customers In the current year, one customer represented more than 10% of the Group\u2019s total turnover (2025: no customers). The turnover related to the customer was \u00a3733.0 million, with the majority of spend being on other recruitment agencies, on a pay-when-paid basis.", "dimensions": { "concept": "ifrs-full:DisclosureOfSegmentsMajorCustomersExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-503": { "value": "
5 Exceptional items
During the year, the Group incurred an exceptional charge of \u00a389.6 million (2025: \u00a330.7 million) as we undertook significant restructurings of
the Group\u2019s operations through the implementation of our Momentum strategy, which is our response to changes in the recruitment market.
\u00a345.1 million of the exceptional charge relates to operational restructurings (2025: \u00a330.7 million), \u00a326.6 million relates to rationalisation of the
global property portfolio which led to the exit or consolidation of 74 offices globally, and \u00a38.0 million relates to the disposal of the operations in
six European countries. The remaining \u00a39.9 million comprises a \u00a36.9 million charge relating to the partial impairment of goodwill in Belgium
and the Netherlands and a net \u00a33.0 million charge relating to impairment of intangible assets.
The Group undertook the restructure of several country business operations. In Germany, the United Kingdom & Ireland, ANZ, Europe and
Asia, we restructured our sales operations and back-office functions, including the multi-year Technology and Finance Transformation
programmes. In the Americas we closed our operations in Mexico and in Asia we closed our operations in Thailand. The restructuring
exercises were undertaken as part of the Group\u2019s ongoing transformation to align business operations with the Group\u2019s strategy, and led to
the redundancy of a number of employees, including senior management and back-office positions at a combined cost of \u00a345.1 million.
These costs have been classified as exceptional due to the scale of the programme, their strategic nature and impact on business operations.
As part of the restructuring programme, management consolidated or exited 74 offices globally, optimising office utilisation and simplifying
the Group\u2019s property footprint. The consolidation resulted in an exceptional charge of \u00a326.6 million, comprising accelerated depreciation of
right-of-use assets of \u00a314.0 million following changes in the estimated useful lives of leased properties affected by the programme, \u00a30.9 million
of impairments of right-of-use assets, \u00a39.7 million of property exit and closure costs and \u00a32.0 million relating to the write-off of furniture and
fittings. The charge has been classified as exceptional due to the scale of the consolidation exercise, its direct connection to the restructuring
of the Group\u2019s operations and the one-off nature of the costs incurred.
On 17 June 2026, the Group announced that it had completed the sale of its operations in the Czech Republic, Denmark, Hungary,
Luxembourg, Romania and Sweden to Meraki Capital. The disposal resulted in an exceptional loss of \u00a38.0 million (including \u00a31.0 million of costs
directly attributable to the disposal) , comprising net assets disposed of \u00a311.6 million offset by total consideration receivable of \u00a34.6 million.
The consideration includes \u00a30.8 million received in cash on completion, with the remaining balance receivable in accordance with the terms of
the transaction.
As described in note 13, a \u00a34.7 million charge and a \u00a32.2 million charge resulted from the partial impairment of the carrying value of goodwill in
Belgium and the Netherlands respectively. The combined goodwill impairment charge of \u00a36.9 million is a material non-cash item that based on
its size and nature is considered to be exceptional. At 30 June 2026, the remaining goodwill balance in Belgium is \u00a33.4m and in the
Netherlands is \u00a32.9 million.
During the year, the Group accelerated the digitalisation of its business and the deployment of new technology solutions. As a result,
management determined that certain existing intangible assets would no longer be used in the Group\u2019s operations and therefore concluded
that their carrying values were no longer fully recoverable. This resulted in a net impairment charge of \u00a33.0 million. The charge has been
classified as exceptional given its size and its direct connection to the strategic transformation of the Group\u2019s operations.
The cash impact of the exceptional charge in the current year was \u00a331.2 million, with an additional \u00a310.8 million of cash payments in respect of
the prior year exceptional charge, including \u00a32.8 million of lease liability repayments relating to right-of-use assets that were previously impaired.
The exceptional charge generated a net \u00a312.1 million tax credit (2025: tax credit of \u00a32.0 million).
", "dimensions": { "concept": "haysplc:DisclosureOfExceptionalItems", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-448": { "value": "6 Operating profit The following costs are deducted from turnover to determine net fees:
(In \u00a3s million)
2026
2025
Turnover
6,421.2
6,607.0
Remuneration of temporary workers
(4,524.4)
(4,619.6)
Remuneration of other recruitment agencies
(991.3)
(1,015.0)
Net fees
905.5
972.4
Operating profit is stated after charging/(crediting) the following items to net fees of \u00a3905.5 million (2025: \u00a3972.4 million):
2026 2025
Before 2026 Before 2025
exceptional Exceptional exceptional Exceptional
(In \u00a3s million) items
items
2026
items
items
2025
Staff costs (note 8)
648.9
35.2
684.1
702.7
18.5
721.2
Amortisation of other intangible assets (note 14)
8.2
\u2013
8.2
7.7
\u2013
7.7
Depreciation of property, plant and equipment (note 15)
7.2
\u2013
7.2
10.2
\u2013
10.2
Depreciation of right-of-use assets (note 16)
39.5
\u2013
39.5
44.7
\u2013
44.7
Accelerated depreciation of right-of-use assets (note 16)
\u2013
14.0
14.0
\u2013
\u2013
\u2013
Loss on disposal of property, plant and equipment (note 15)
0.2
2.0
2.2
0.3
\u2013
0.3
Impairment loss on goodwill (note 13)
\u2013
6.9
6.9
1.0
\u2013
1.0
Impairment of right-of-use assets (note 16)
\u2013
0.9
0.9
\u2013
1.7
1.7
Impairment of intangible assets (note 14)
\u2013
3.0
3.0
\u2013
\u2013
\u2013
Short-term leases and leases of low-value assets
3.6
\u2013
3.6
3.4
\u2013
3.4
Impairment loss on trade receivables (note 18)
(0.4)
\u2013
(0.4)
0.5
\u2013
0.5
Loss on disposal of subsidiaries (including cost of disposal)
\u2013
8.0
8.0
\u2013
\u2013
\u2013
Auditor's remuneration (note 7):
\u2022 for statutory audit services
2.8
\u2013
2.8
2.6
\u2013
2.6
\u2022 for other services
0.4
\u2013
0.4
0.3
\u2013
0.3
Other external charges
146.5
19.6
166.1
153.4
10.5
163.9
Administrative expenses
856.9
89.6
946.5
926.8
30.7
957.5
Within exceptional items in the table above, \u00a345.1 million relates to a restructuring charge, \u00a326.6m relates to the consolidation of 74 offices globally and \u00a38.0 million relates to the disposal of the operations in six European countries. The remaining \u00a39.9 million comprises a \u00a36.9 million charge relating to the partial impairment of goodwill in Belgium and the Netherlands and a net \u00a33.0 million charge relating to impairment of intangible assets. In the prior year, 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. 7 Auditors\u2019 remuneration
(In \u00a3s million)
2026
2025
Fees payable to the Company's Auditors for the audit of the Company's annual Financial Statements
0.7
0.7
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
2.1
1.9
Total audit fees
2.8
2.6
Audit-related assurance services
0.4
0.3
Total non-audit fees
0.4
0.3
", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-513": { "value": "6 Operating profit The following costs are deducted from turnover to determine net fees:
(In \u00a3s million)
2026
2025
Turnover
6,421.2
6,607.0
Remuneration of temporary workers
(4,524.4)
(4,619.6)
Remuneration of other recruitment agencies
(991.3)
(1,015.0)
Net fees
905.5
972.4
Operating profit is stated after charging/(crediting) the following items to net fees of \u00a3905.5 million (2025: \u00a3972.4 million):
2026 2025
Before 2026 Before 2025
exceptional Exceptional exceptional Exceptional
(In \u00a3s million) items
items
2026
items
items
2025
Staff costs (note 8)
648.9
35.2
684.1
702.7
18.5
721.2
Amortisation of other intangible assets (note 14)
8.2
\u2013
8.2
7.7
\u2013
7.7
Depreciation of property, plant and equipment (note 15)
7.2
\u2013
7.2
10.2
\u2013
10.2
Depreciation of right-of-use assets (note 16)
39.5
\u2013
39.5
44.7
\u2013
44.7
Accelerated depreciation of right-of-use assets (note 16)
\u2013
14.0
14.0
\u2013
\u2013
\u2013
Loss on disposal of property, plant and equipment (note 15)
0.2
2.0
2.2
0.3
\u2013
0.3
Impairment loss on goodwill (note 13)
\u2013
6.9
6.9
1.0
\u2013
1.0
Impairment of right-of-use assets (note 16)
\u2013
0.9
0.9
\u2013
1.7
1.7
Impairment of intangible assets (note 14)
\u2013
3.0
3.0
\u2013
\u2013
\u2013
Short-term leases and leases of low-value assets
3.6
\u2013
3.6
3.4
\u2013
3.4
Impairment loss on trade receivables (note 18)
(0.4)
\u2013
(0.4)
0.5
\u2013
0.5
Loss on disposal of subsidiaries (including cost of disposal)
\u2013
8.0
8.0
\u2013
\u2013
\u2013
Auditor's remuneration (note 7):
\u2022 for statutory audit services
2.8
\u2013
2.8
2.6
\u2013
2.6
\u2022 for other services
0.4
\u2013
0.4
0.3
\u2013
0.3
Other external charges
146.5
19.6
166.1
153.4
10.5
163.9
Administrative expenses
856.9
89.6
946.5
926.8
30.7
957.5
Within exceptional items in the table above, \u00a345.1 million relates to a restructuring charge, \u00a326.6m relates to the consolidation of 74 offices globally and \u00a38.0 million relates to the disposal of the operations in six European countries. The remaining \u00a39.9 million comprises a \u00a36.9 million charge relating to the partial impairment of goodwill in Belgium and the Netherlands and a net \u00a33.0 million charge relating to impairment of intangible assets. In the prior year, 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. ", "dimensions": { "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-504": { "value": "6 Operating profit The following costs are deducted from turnover to determine net fees:
(In \u00a3s million)
2026
2025
Turnover
6,421.2
6,607.0
Remuneration of temporary workers
(4,524.4)
(4,619.6)
Remuneration of other recruitment agencies
(991.3)
(1,015.0)
Net fees
905.5
972.4
Operating profit is stated after charging/(crediting) the following items to net fees of \u00a3905.5 million (2025: \u00a3972.4 million):
2026 2025
Before 2026 Before 2025
exceptional Exceptional exceptional Exceptional
(In \u00a3s million) items
items
2026
items
items
2025
Staff costs (note 8)
648.9
35.2
684.1
702.7
18.5
721.2
Amortisation of other intangible assets (note 14)
8.2
\u2013
8.2
7.7
\u2013
7.7
Depreciation of property, plant and equipment (note 15)
7.2
\u2013
7.2
10.2
\u2013
10.2
Depreciation of right-of-use assets (note 16)
39.5
\u2013
39.5
44.7
\u2013
44.7
Accelerated depreciation of right-of-use assets (note 16)
\u2013
14.0
14.0
\u2013
\u2013
\u2013
Loss on disposal of property, plant and equipment (note 15)
0.2
2.0
2.2
0.3
\u2013
0.3
Impairment loss on goodwill (note 13)
\u2013
6.9
6.9
1.0
\u2013
1.0
Impairment of right-of-use assets (note 16)
\u2013
0.9
0.9
\u2013
1.7
1.7
Impairment of intangible assets (note 14)
\u2013
3.0
3.0
\u2013
\u2013
\u2013
Short-term leases and leases of low-value assets
3.6
\u2013
3.6
3.4
\u2013
3.4
Impairment loss on trade receivables (note 18)
(0.4)
\u2013
(0.4)
0.5
\u2013
0.5
Loss on disposal of subsidiaries (including cost of disposal)
\u2013
8.0
8.0
\u2013
\u2013
\u2013
Auditor's remuneration (note 7):
\u2022 for statutory audit services
2.8
\u2013
2.8
2.6
\u2013
2.6
\u2022 for other services
0.4
\u2013
0.4
0.3
\u2013
0.3
Other external charges
146.5
19.6
166.1
153.4
10.5
163.9
Administrative expenses
856.9
89.6
946.5
926.8
30.7
957.5
Within exceptional items in the table above, \u00a345.1 million relates to a restructuring charge, \u00a326.6m relates to the consolidation of 74 offices globally and \u00a38.0 million relates to the disposal of the operations in six European countries. The remaining \u00a39.9 million comprises a \u00a36.9 million charge relating to the partial impairment of goodwill in Belgium and the Netherlands and a net \u00a33.0 million charge relating to impairment of intangible assets. In the prior year, 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. ", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-479": { "value": "
2026 2025
Before 2026 Before 2025
exceptional Exceptional exceptional Exceptional
(In \u00a3s million) items
items
2026
items
items
2025
Staff costs (note 8)
648.9
35.2
684.1
702.7
18.5
721.2
Amortisation of other intangible assets (note 14)
8.2
\u2013
8.2
7.7
\u2013
7.7
Depreciation of property, plant and equipment (note 15)
7.2
\u2013
7.2
10.2
\u2013
10.2
Depreciation of right-of-use assets (note 16)
39.5
\u2013
39.5
44.7
\u2013
44.7
Accelerated depreciation of right-of-use assets (note 16)
\u2013
14.0
14.0
\u2013
\u2013
\u2013
Loss on disposal of property, plant and equipment (note 15)
0.2
2.0
2.2
0.3
\u2013
0.3
Impairment loss on goodwill (note 13)
\u2013
6.9
6.9
1.0
\u2013
1.0
Impairment of right-of-use assets (note 16)
\u2013
0.9
0.9
\u2013
1.7
1.7
Impairment of intangible assets (note 14)
\u2013
3.0
3.0
\u2013
\u2013
\u2013
Short-term leases and leases of low-value assets
3.6
\u2013
3.6
3.4
\u2013
3.4
Impairment loss on trade receivables (note 18)
(0.4)
\u2013
(0.4)
0.5
\u2013
0.5
Loss on disposal of subsidiaries (including cost of disposal)
\u2013
8.0
8.0
\u2013
\u2013
\u2013
Auditor's remuneration (note 7):
\u2022 for statutory audit services
2.8
\u2013
2.8
2.6
\u2013
2.6
\u2022 for other services
0.4
\u2013
0.4
0.3
\u2013
0.3
Other external charges
146.5
19.6
166.1
153.4
10.5
163.9
Administrative expenses
856.9
89.6
946.5
926.8
30.7
957.5
15 Property, plant and equipment
Leasehold Plant and Fixtures and
(In \u00a3s million) improvements machinery
fittings
Total
Cost
At 1 July 2025
28.1
47.3
31.1
106.5
Exchange adjustments
1.0
1.0
0.1
2.1
Additions
3.5
1.8
0.8
6.1
Disposals
(2.5)
(3.8)
(4.5)
(10.8)
Disposal of subsidiaries
\u2013
(0.6)
(0.6)
(1.2)
At 30 June 2026
30.1
45.7
26.9
102.7
Accumulated depreciation
At 1 July 2025
21.5
41.2
22.2
84.9
Exchange adjustments
0.9
0.9
0.1
1.9
Charge for the year
2.2
3.1
1.9
7.2
Disposals
(2.4)
(3.5)
(2.7)
(8.6)
Disposal of subsidiaries
\u2013
(0.5)
(0.3)
(0.8)
At 30 June 2026
22.2
41.2
21.2
84.6
Net book value
At 30 June 2026
7.9
4.5
5.7
18.1
At 1 July 2025
6.6
6.1
8.9
21.6
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 30 June 2024
7.2
9.4
8.6
25.2
", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-517": { "value": "
2026 2025
Before 2026 Before 2025
exceptional Exceptional exceptional Exceptional
(In \u00a3s million) items
items
2026
items
items
2025
Staff costs (note 8)
648.9
35.2
684.1
702.7
18.5
721.2
Amortisation of other intangible assets (note 14)
8.2
\u2013
8.2
7.7
\u2013
7.7
Depreciation of property, plant and equipment (note 15)
7.2
\u2013
7.2
10.2
\u2013
10.2
Depreciation of right-of-use assets (note 16)
39.5
\u2013
39.5
44.7
\u2013
44.7
Accelerated depreciation of right-of-use assets (note 16)
\u2013
14.0
14.0
\u2013
\u2013
\u2013
Loss on disposal of property, plant and equipment (note 15)
0.2
2.0
2.2
0.3
\u2013
0.3
Impairment loss on goodwill (note 13)
\u2013
6.9
6.9
1.0
\u2013
1.0
Impairment of right-of-use assets (note 16)
\u2013
0.9
0.9
\u2013
1.7
1.7
Impairment of intangible assets (note 14)
\u2013
3.0
3.0
\u2013
\u2013
\u2013
Short-term leases and leases of low-value assets
3.6
\u2013
3.6
3.4
\u2013
3.4
Impairment loss on trade receivables (note 18)
(0.4)
\u2013
(0.4)
0.5
\u2013
0.5
Loss on disposal of subsidiaries (including cost of disposal)
\u2013
8.0
8.0
\u2013
\u2013
\u2013
Auditor's remuneration (note 7):
\u2022 for statutory audit services
2.8
\u2013
2.8
2.6
\u2013
2.6
\u2022 for other services
0.4
\u2013
0.4
0.3
\u2013
0.3
Other external charges
146.5
19.6
166.1
153.4
10.5
163.9
Administrative expenses
856.9
89.6
946.5
926.8
30.7
957.5
", "dimensions": { "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-480": { "value": "
7 Auditors\u2019 remuneration
(In \u00a3s million)
2026
2025
Fees payable to the Company's Auditors for the audit of the Company's annual Financial Statements
0.7
0.7
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
2.1
1.9
Total audit fees
2.8
2.6
Audit-related assurance services
0.4
0.3
Total non-audit fees
0.4
0.3
", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-449": { "value": "
8 Staff costs
The aggregate staff remuneration (including Executive Directors) was as follows:
2026 2025
Before 2026 Before 2025
exceptional Exceptional exceptional Exceptional
(In \u00a3s million) items
items
2026
items
items
2025
Wages and salaries
542.0
31.0
573.0
591.1
16.3
607.4
Social security costs
79.7
3.8
83.5
84.4
2.0
86.4
Other pension costs
18.7
0.4
19.1
19.5
0.2
19.7
Share-based payments
8.5
\u2013
8.5
7.7
\u2013
7.7
Staff costs
648.9
35.2
684.1
702.7
18.5
721.2
Average number of persons employed during the year (including Executive Directors) was as follows:
(Number)
2026
2025
Germany
2,246
2,605
United Kingdom & Ireland
2,301
2,808
Australia & New Zealand
963
1,087
Rest of World
3,427
3,893
Group
8,937
10,393
Closing number of persons employed at the end of the year (including Executive Directors) was as follows:
(Number)
2026
2025
Germany
2,030
2,389
United Kingdom & Ireland
2,095
2,517
Australia & New Zealand
918
1,025
Rest of World
3,082
3,592
Group
8,125
9,523
", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-450": { "value": "
9 Net finance charge
(In \u00a3s million)
2026
2025
Interest received on bank deposits
1.7
2.2
Interest payable on bank loans and overdrafts
(9.9)
(9.5)
Unwinding of discount on pension provision
(0.4)
\u2013
Interest on lease liabilities (note 16)
(4.9)
(4.6)
Net interest expense on defined benefit pension schemes (note 23)
\u2013
(1.5)
Net finance charge
(13.5)
(13.4)
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-520": { "value": "9 Net finance charge
(In \u00a3s million)
2026
2025
Interest received on bank deposits
1.7
2.2
Interest payable on bank loans and overdrafts
(9.9)
(9.5)
Unwinding of discount on pension provision
(0.4)
\u2013
Interest on lease liabilities (note 16)
(4.9)
(4.6)
Net interest expense on defined benefit pension schemes (note 23)
\u2013
(1.5)
Net finance charge
(13.5)
(13.4)
", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-518": { "value": "9 Net finance charge
(In \u00a3s million)
2026
2025
Interest received on bank deposits
1.7
2.2
Interest payable on bank loans and overdrafts
(9.9)
(9.5)
Unwinding of discount on pension provision
(0.4)
\u2013
Interest on lease liabilities (note 16)
(4.9)
(4.6)
Net interest expense on defined benefit pension schemes (note 23)
\u2013
(1.5)
Net finance charge
(13.5)
(13.4)
", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-514": { "value": "9 Net finance charge
(In \u00a3s million)
2026
2025
Interest received on bank deposits
1.7
2.2
Interest payable on bank loans and overdrafts
(9.9)
(9.5)
Unwinding of discount on pension provision
(0.4)
\u2013
Interest on lease liabilities (note 16)
(4.9)
(4.6)
Net interest expense on defined benefit pension schemes (note 23)
\u2013
(1.5)
Net finance charge
(13.5)
(13.4)
", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-505": { "value": "9 Net finance charge
(In \u00a3s million)
2026
2025
Interest received on bank deposits
1.7
2.2
Interest payable on bank loans and overdrafts
(9.9)
(9.5)
Unwinding of discount on pension provision
(0.4)
\u2013
Interest on lease liabilities (note 16)
(4.9)
(4.6)
Net interest expense on defined benefit pension schemes (note 23)
\u2013
(1.5)
Net finance charge
(13.5)
(13.4)
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-481": { "value": "9 Net finance charge
(In \u00a3s million)
2026
2025
Interest received on bank deposits
1.7
2.2
Interest payable on bank loans and overdrafts
(9.9)
(9.5)
Unwinding of discount on pension provision
(0.4)
\u2013
Interest on lease liabilities (note 16)
(4.9)
(4.6)
Net interest expense on defined benefit pension schemes (note 23)
\u2013
(1.5)
Net finance charge
(13.5)
(13.4)
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-451": { "value": "
10 Tax
The tax expense for the year is comprised of the following:
(In \u00a3s million)
2026
2025
Current tax
Current tax expense in respect of the current year
(7.8)
(19.4)
Adjustments to current tax in relation to prior years
(1.9)
2.7
(9.7)
(16.7)
Deferred tax
Deferred tax credit in respect of the current year
3.9
7.3
Adjustments to deferred tax in relation to prior years
2.1
0.1
6.0
7.4
Total income tax expense recognised in the current year
(3.7)
(9.3)
Current tax expense for the year is comprised of the following:
(In \u00a3s million)
2026
2025
United Kingdom
0.7
(3.4)
Overseas
(8.5)
(16.0)
Group
(7.8)
(19.4)
The income tax expense for the year can be reconciled to the accounting profit as follows:
2026 2025
Before 2026 Before 2025
exceptional Exceptional exceptional Exceptional
(In \u00a3s million) items
items
2026
items
items
2025
Profit before tax
35.1
(89.6)
(54.5)
32.2
(30.7)
1.5
Income tax expense calculated at 25.0% (2025: 25.0%)
(8.8)
22.4
13.6
(8.1)
7.7
(0.4)
Items not taxable or non-deductible for tax
1.3
(5.1)
(3.8)
(1.5)
\u2013
(1.5)
Changes in recognition of deferred tax in relation to losses
(4.2)
(6.9)
(11.1)
(3.1)
(5.4)
(8.5)
Changes in recognition of deferred tax in relation to
temporary differences
(0.2)
(0.6)
(0.8)
1.1
(0.5)
0.6
Effect of different tax rates of subsidiaries operating in
other jurisdictions
(2.8)
2.3
(0.5)
(1.1)
0.2
(0.9)
Current tax related to Pillar Two income taxes
\u2013
\u2013
\u2013
(1.0)
\u2013
(1.0)
Effect of share-based payment charges and share options
(1.3)
\u2013
(1.3)
(0.4)
\u2013
(0.4)
Income tax recognised in the current year
(16.0)
12.1
(3.9)
(14.1)
2.0
(12.1)
Adjustments recognised in the current year in relation to
the current tax of prior years
(1.9)
\u2013
(1.9)
2.7
\u2013
2.7
Adjustments to deferred tax in relation to prior years
2.1
\u2013
2.1
0.1
\u2013
0.1
Income tax expense recognised in the Consolidated
Income Statement
(15.8)
12.1
(3.7)
(11.3)
2.0
(9.3)
Effective tax rate for the year
45.0%
13.5%
(6.8)%
35.1%
6.5%
620.0%
The tax rate used for the reconciliation above for the year ended 30 June 2026 is the corporation tax rate of 25.0% (2025: 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.
The Group\u2019s pre-exceptional ETR continues to be impacted by higher concentration of profits in jurisdictions with higher tax rates, such as
Germany, together with the impact of losses arising in countries where no tax benefit has been recognised. In addition, the prior year rate
benefited from a number of credits primarily following the settlement of tax audits resulting in a lower pre-exceptional ETR versus this year.
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 financial year starting 1 July
2024. Any global minimum tax has been disclosed separately in the income tax expense reconciliation.
Income tax recognised in other comprehensive income
(In \u00a3s million)
2026
2025
Current tax
Tax on foreign exchange movements
(1.1)
0.8
Adjustments recognised in relation to prior years
\u2013
(1.5)
Deferred tax
Actuarial loss in respect of defined benefit pension scheme
\u2013
11.5
Contributions in respect of defined benefit pension scheme
\u2013
(5.4)
Adjustments recognised in relation to prior years
\u2013
1.4
Effect of tax losses recognised for deferred tax
\u2013
5.4
Total income tax credit recognised in other comprehensive income
(1.1)
12.2
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)
2025
Disposals
Statement income adjustments 2026
Accelerated tax depreciation
8.8
\u2013
(5.5)
\u2013
0.3
3.6
Retirement benefit surplus
1.2
\u2013
\u2013
\u2013
\u2013
1.2
Share-based payments
1.8
\u2013
(1.0)
\u2013
\u2013
0.8
Provisions
8.2
\u2013
5.5
\u2013
\u2013
13.7
Tax losses
18.8
(0.8)
7.4
\u2013
\u2013
25.4
Other short-term timing differences
5.8
(0.4)
\u2013
0.4
5.8
Net deferred tax
44.6
(0.8)
6.0
\u2013
0.7
50.5
(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
\u2013
(0.2)
8.8
Retirement benefit surplus
(4.9)
\u2013
6.1
\u2013
1.2
Share-based payments
2.0
(0.2)
\u2013
\u2013
1.8
Provisions
7.0
1.4
\u2013
(0.2)
8.2
Tax losses
8.5
3.5
6.8
\u2013
18.8
Other short-term timing differences
7.2
(0.8)
\u2013
(0.6)
5.8
Net deferred tax
25.4
7.3
12.9
(1.0)
44.6
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)
2026
2025
Deferred tax assets
50.5
44.6
Deferred tax liabilities
\u2013
\u2013
Net deferred tax
50.5
44.6
The deferred tax asset of \u00a350.5 million (2025: \u00a344.6 million) as at 30 June 2026 primarily arises from our Australian and UK businesses.
The overall deferred tax asset has moderately increased in the year primarily in Germany and UK. The Group realised an overall net loss of
\u00a3(54.5)m loss in the year, mainly driven by exceptional costs incurred in relation to restructuring activities. As a result, the UK has realised losses
in the year and an additional \u00a36.2m deferred tax asset for losses was recognised. Following significant restructuring and reorganisation in the
Group, the UK is forecasting a return to profitability. The latest forecasts indicate the losses can be utilised to reduce forecast taxable profits
over the next four years.
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) 2026 2026 2025 2025
Tax losses (revenue in nature)
247.4
65.8
207.0
52.5
Tax losses (capital in nature)
22.1
5.5
22.1
5.5
Total tax losses
269.5
71.3
229.1
58.0
Gross Tax Gross Tax
(In \u00a3s million) 2026 2026 2025 2025
Unrecognised deductible temporary differences
66.6
18.1
72.0
18.1
In tax losses (revenue in nature) \u00a35.0 million is due to expire within twenty years and \u00a35.4 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)
2026
2025
Foreign subsidiaries
32.0
32.3
Tax thereon
2.3
2.4
", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-506": { "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 financial year starting 1 July 2024. Any global minimum tax has been disclosed separately in the income tax expense reconciliation. ", "dimensions": { "concept": "ifrs-full:DisclosureOfKnownOrReasonablyEstimableInformationAboutExposureToPillarTwoIncomeTaxesExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-452": { "value": "
11 Dividends
The following dividends were paid by the Group and have been recognised as distributions to equity shareholders in the year:
2026 2025
(pence per 2026 (pence per 2025
share) (\u00a3s million) share) (\u00a3s million)
Prior year final dividend
0.29
4.6
2.05
32.6
Current year interim dividend
0.15
2.4
0.95
15.2
Total
0.44
7.0
3.00
47.8
The following dividends have been proposed by the Group in respect of the accounting year presented:
2026 2025
(pence per 2026 (pence per 2025
share) (\u00a3s million) share) (\u00a3s million)
Interim dividend (paid)
0.15
2.4
0.95
15.2
Final dividend (proposed)
0.29
4.6
0.29
4.6
Total
0.44
7.0
1.24
19.8
The final dividend for 2026 of 0.29 pence per share (\u00a34.6 million) will be proposed at the Annual General Meeting on 18 November 2026 and
has not been included as a liability. If approved, the final dividend will be paid on 26 November 2026 to shareholders on the register at the
close of business on 16 October 2026.
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 2025
1,600,433
16.0
At 30 June 2026
1,600,433
16.0
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
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.
", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-482": { "value": "11 Dividends The following dividends were paid by the Group and have been recognised as distributions to equity shareholders in the year:
2026 2025
(pence per 2026 (pence per 2025
share) (\u00a3s million) share) (\u00a3s million)
Prior year final dividend
0.29
4.6
2.05
32.6
Current year interim dividend
0.15
2.4
0.95
15.2
Total
0.44
7.0
3.00
47.8
The following dividends have been proposed by the Group in respect of the accounting year presented:
2026 2025
(pence per 2026 (pence per 2025
share) (\u00a3s million) share) (\u00a3s million)
Interim dividend (paid)
0.15
2.4
0.95
15.2
Final dividend (proposed)
0.29
4.6
0.29
4.6
Total
0.44
7.0
1.24
19.8
The final dividend for 2026 of 0.29 pence per share (\u00a34.6 million) will be proposed at the Annual General Meeting on 18 November 2026 and has not been included as a liability. If approved, the final dividend will be paid on 26 November 2026 to shareholders on the register at the close of business on 16 October 2026. ", "dimensions": { "concept": "ifrs-full:DisclosureOfDividendsExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-20": { "value": "0.0029", "decimals": 4, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00", "unit": "iso4217:GBP/xbrli:shares" } }, "fact-21": { "value": "4600000.0", "decimals": -5, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-453": { "value": "
12 Earnings per share
Weighted
average
number of Per share
Earnings shares amount
For the year ended 30 June 2026 (\u00a3s million) (million) (pence)
Before exceptional items:
Basic earnings per share
19.3
1,596.2
1.21
Dilution effect of share options
\u2013
4.1
\u2013
Diluted earnings per share
19.3
1,600.3
1.21
After exceptional items:
Basic earnings per share
(58.2)
1,596.2
(3.64)
Dilution effect of share options
\u2013
4.1
\u2013
Diluted earnings per share
(58.2)
1,600.3
(3.64)
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
\u2013
10.8
\u2013
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
\u2013
10.8
\u2013
Diluted earnings per share
(7.8)
1,601.0
(0.49)
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)
2026
2025
Earnings before exceptional items
19.3
20.9
Exceptional items (note 5)
(89.6)
(30.7)
Tax credit on exceptional items (note 10)
12.1
2.0
Total earnings
(58.2)
(7.8)
", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-454": { "value": "
13 Goodwill
(In \u00a3s million)
2026
2025
At 1 July
182.0
182.9
Exchange adjustments
(0.5)
0.1
Impairment loss for the year
(6.9)
(1.0)
At 30 June
174.6
182.0
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.
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 Leadership
profit 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 rates The pre-tax rates used to discount the forecast cash flows range between 10.9% and 13.1% (2025: 11.8% and 13.9%)
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 rates The medium-term growth rates are based on management\u2019s current forecasts for a period of two to five years. The growth
rate is 5% (2025: 5% to 14%) 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% (2025: 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. Management performed a sensitivity analysis in assessing recoverable amounts of goodwill as at
30 June 2026. 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. The impact of sensitivities is disclosed below for the specific CGUs that were
impaired during the year. 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 58 to 63, into cash flow forecasts.
The Group recognised a total impairment charge of \u00a36.9 million (recorded under exceptional items) during year in respect of Belgium of \u00a34.7m
and of the Netherlands of \u00a32.2m, which are part of the Rest of World operating segment. Before impairment testing, the carrying value in
respect of the goodwill in Belgium and Netherlands was \u00a38.1 million and \u00a35.1 million respectively. The recoverable amount was considered to be in line with its value-in-use which is considered higher than its fair value less cost of disposal. The key assumptions that were applied to the Belgium and Netherlands CGUs as at 30 June 2026 were as follows: A pre-tax WACC of 11.5% and 10.9% respectively, an average medium- term growth rate of 2.0% and a long-term growth rate of 2.0%. The sensitivity of an adverse 1.0% change in absolute terms to each of these assumptions in isolation would result in a reduction in the value-in-use of Belgium and Netherlands by \u00a30.5m and \u00a30.4 million, respectively. The sensitivity of a favourable 1.0% change in absolute terms to each of these assumptions in isolation would result in an increase in value-in- use of Belgium and Netherlands of approximately \u00a30.6 million each. Aside from Belgium and Netherlands, no other impairment was required. 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. This is not necessarily the same level at which management monitors internal performance, which is at the operating segment level, as disclosed in note 4. The carrying amount of goodwill is allocated to operating segment as follows:
(In \u00a3s million)
2026
2025
Germany
50.0
49.7
United Kingdom & Ireland
93.1
93.1
Rest of World
31.5
39.2
Group
174.6
182.0
Information about the performance of the operating segments is provided in the Divisional Operating Reviews, within the Strategic Report on pages 38 to 41. 14 Other intangible assets
(In \u00a3s million)
2026
2025
Cost
At 1 July
206.9
195.2
Exchange adjustments
1.3
(0.8)
Additions
25.1
15.7
Disposals
(2.0)
(3.2)
Disposal of subsidiaries
(0.4)
\u2013
At 30 June
230.9
206.9
Accumulated amortisation
At 1 July
161.1
157.5
Exchange adjustments
1.1
(1.0)
Charge for the year
8.2
7.7
Impairment charge (note 5)
3.0
\u2013
Disposals
(1.9)
(3.1)
Disposal of subsidiaries
(0.3)
\u2013
At 30 June
171.2
161.1
Net book value
At 30 June
59.7
45.8
At 1 July
45.8
37.7
In the current year, \u00a313.6 million (2025: \u00a34.0 million) of additions relate to internally generated software development costs that met the capitalisation criteria of IAS 38. The estimated average useful life of the computer software related intangible assets is seven years (2025: 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 \u00a37.1 million (2025: \u00a31.9 million).", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-483": { "value": "13 Goodwill
(In \u00a3s million)
2026
2025
At 1 July
182.0
182.9
Exchange adjustments
(0.5)
0.1
Impairment loss for the year
(6.9)
(1.0)
At 30 June
174.6
182.0
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. 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 Leadership
profit 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 rates The pre-tax rates used to discount the forecast cash flows range between 10.9% and 13.1% (2025: 11.8% and 13.9%)
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 rates The medium-term growth rates are based on management\u2019s current forecasts for a period of two to five years. The growth
rate is 5% (2025: 5% to 14%) 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% (2025: 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. Management performed a sensitivity analysis in assessing recoverable amounts of goodwill as at 30 June 2026. 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. The impact of sensitivities is disclosed below for the specific CGUs that were impaired during the year. 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 58 to 63, into cash flow forecasts. The Group recognised a total impairment charge of \u00a36.9 million (recorded under exceptional items) during year in respect of Belgium of \u00a34.7m and of the Netherlands of \u00a32.2m, which are part of the Rest of World operating segment. Before impairment testing, the carrying value in
respect of the goodwill in Belgium and Netherlands was \u00a38.1 million and \u00a35.1 million respectively. The recoverable amount was considered to
be in line with its value-in-use which is considered higher than its fair value less cost of disposal. The key assumptions that were applied to the
Belgium and Netherlands CGUs as at 30 June 2026 were as follows: A pre-tax WACC of 11.5% and 10.9% respectively, an average medium-
term growth rate of 2.0% and a long-term growth rate of 2.0%. The sensitivity of an adverse 1.0% change in absolute terms to each of these
assumptions in isolation would result in a reduction in the value-in-use of Belgium and Netherlands by \u00a30.5m and \u00a30.4 million, respectively.
The sensitivity of a favourable 1.0% change in absolute terms to each of these assumptions in isolation would result in an increase in value-in-
use of Belgium and Netherlands of approximately \u00a30.6 million each. Aside from Belgium and Netherlands, no other impairment was required.
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. This is not necessarily the same level at which management
monitors internal performance, which is at the operating segment level, as disclosed in note 4. The carrying amount of goodwill is allocated to
operating segment as follows:
(In \u00a3s million)
2026
2025
Germany
50.0
49.7
United Kingdom & Ireland
93.1
93.1
Rest of World
31.5
39.2
Group
174.6
182.0
Information about the performance of the operating segments is provided in the Divisional Operating Reviews, within the Strategic Report on
pages 38 to 41.
", "dimensions": { "concept": "ifrs-full:DisclosureOfGoodwillExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-484": { "value": "
14 Other intangible assets
(In \u00a3s million)
2026
2025
Cost
At 1 July
206.9
195.2
Exchange adjustments
1.3
(0.8)
Additions
25.1
15.7
Disposals
(2.0)
(3.2)
Disposal of subsidiaries
(0.4)
\u2013
At 30 June
230.9
206.9
Accumulated amortisation
At 1 July
161.1
157.5
Exchange adjustments
1.1
(1.0)
Charge for the year
8.2
7.7
Impairment charge (note 5)
3.0
\u2013
Disposals
(1.9)
(3.1)
Disposal of subsidiaries
(0.3)
\u2013
At 30 June
171.2
161.1
Net book value
At 30 June
59.7
45.8
At 1 July
45.8
37.7
In the current year, \u00a313.6 million (2025: \u00a34.0 million) of additions relate to internally generated software development costs that met the
capitalisation criteria of IAS 38.
The estimated average useful life of the computer software related intangible assets is seven years (2025: 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 \u00a37.1 million (2025: \u00a31.9 million).
", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-455": { "value": "
15 Property, plant and equipment
Leasehold Plant and Fixtures and
(In \u00a3s million) improvements machinery
fittings
Total
Cost
At 1 July 2025
28.1
47.3
31.1
106.5
Exchange adjustments
1.0
1.0
0.1
2.1
Additions
3.5
1.8
0.8
6.1
Disposals
(2.5)
(3.8)
(4.5)
(10.8)
Disposal of subsidiaries
\u2013
(0.6)
(0.6)
(1.2)
At 30 June 2026
30.1
45.7
26.9
102.7
Accumulated depreciation
At 1 July 2025
21.5
41.2
22.2
84.9
Exchange adjustments
0.9
0.9
0.1
1.9
Charge for the year
2.2
3.1
1.9
7.2
Disposals
(2.4)
(3.5)
(2.7)
(8.6)
Disposal of subsidiaries
\u2013
(0.5)
(0.3)
(0.8)
At 30 June 2026
22.2
41.2
21.2
84.6
Net book value
At 30 June 2026
7.9
4.5
5.7
18.1
At 1 July 2025
6.6
6.1
8.9
21.6
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 30 June 2024
7.2
9.4
8.6
25.2
", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-456": { "value": "
16 Lease accounting
Right-of-use assets
Motor Other Total lease Lease
(In \u00a3s million)
Property
vehicles assets assets liabilities
At 1 July 2025
154.2
12.4
\u2013
166.6
(180.7)
Exchange adjustments
1.8
0.1
\u2013
1.9
0.8
Lease additions
22.9
5.9
\u2013
28.8
(28.8)
Lease disposals
(10.6)
(0.5)
\u2013
(11.1)
11.1
Disposals of subsidiaries
(0.9)
(0.2)
\u2013
(1.1)
2.7
Impairment of right-of-use assets
(0.9)
\u2013
\u2013
(0.9)
\u2013
Depreciation of right-of-use assets
(32.5)
(7.0)
\u2013
(39.5)
\u2013
Accelerated depreciation of right-of-use assets
(14.0)
\u2013
\u2013
(14.0)
\u2013
Lease liability principal repayments
\u2013
\u2013
\u2013
\u2013
43.8
Lease liability repayments on previously impaired right-of-use assets
\u2013
\u2013
\u2013
\u2013
2.8
Interest on lease liabilities
\u2013
\u2013
\u2013
\u2013
(4.9)
At 30 June 2026
120.0
10.7
\u2013
130.7
(153.2)
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
\u2013
52.5
(52.5)
Lease disposals
(3.4)
(0.3)
\u2013
(3.7)
3.7
Impairment of right-of-use assets
(1.7)
\u2013
\u2013
(1.7)
\u2013
Depreciation of right-of-use assets
(37.0)
(7.7)
\u2013
(44.7)
\u2013
Lease liability principal repayments
\u2013
\u2013
\u2013
\u2013
47.5
Lease liability repayments on previously impaired right-of-use assets
\u2013
\u2013
\u2013
\u2013
1.3
Interest on lease liabilities
\u2013
\u2013
\u2013
\u2013
(4.6)
At 30 June 2025
154.2
12.4
\u2013
166.6
(180.7)
Maturity analysis
(In \u00a3s million)
2026
2025
Less than one year
(24.2)
(39.8)
One to two years
(30.5)
(34.2)
Two to three years
(22.8)
(26.9)
Three to four years
(19.0)
(20.0)
Four to five years
(15.9)
(16.5)
More than five years
(40.8)
(43.3)
Total lease liabilities
(153.2)
(180.7)
(In \u00a3s million)
2026
2025
Current
(24.2)
(39.8)
Non-current
(129.0)
(140.9)
Total lease liabilities
(153.2)
(180.7)
As at 30 June 2026 the undiscounted lease liability commitments total \u00a3183.2 million, of which \u00a344.8 million are due within one year,
\u00a3108.3 million is due between two and five years, and \u00a330.1 million is due in over five years.
", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-485": { "value": "
Right-of-use assets
Motor Other Total lease Lease
(In \u00a3s million)
Property
vehicles assets assets liabilities
At 1 July 2025
154.2
12.4
\u2013
166.6
(180.7)
Exchange adjustments
1.8
0.1
\u2013
1.9
0.8
Lease additions
22.9
5.9
\u2013
28.8
(28.8)
Lease disposals
(10.6)
(0.5)
\u2013
(11.1)
11.1
Disposals of subsidiaries
(0.9)
(0.2)
\u2013
(1.1)
2.7
Impairment of right-of-use assets
(0.9)
\u2013
\u2013
(0.9)
\u2013
Depreciation of right-of-use assets
(32.5)
(7.0)
\u2013
(39.5)
\u2013
Accelerated depreciation of right-of-use assets
(14.0)
\u2013
\u2013
(14.0)
\u2013
Lease liability principal repayments
\u2013
\u2013
\u2013
\u2013
43.8
Lease liability repayments on previously impaired right-of-use assets
\u2013
\u2013
\u2013
\u2013
2.8
Interest on lease liabilities
\u2013
\u2013
\u2013
\u2013
(4.9)
At 30 June 2026
120.0
10.7
\u2013
130.7
(153.2)
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
\u2013
52.5
(52.5)
Lease disposals
(3.4)
(0.3)
\u2013
(3.7)
3.7
Impairment of right-of-use assets
(1.7)
\u2013
\u2013
(1.7)
\u2013
Depreciation of right-of-use assets
(37.0)
(7.7)
\u2013
(44.7)
\u2013
Lease liability principal repayments
\u2013
\u2013
\u2013
\u2013
47.5
Lease liability repayments on previously impaired right-of-use assets
\u2013
\u2013
\u2013
\u2013
1.3
Interest on lease liabilities
\u2013
\u2013
\u2013
\u2013
(4.6)
At 30 June 2025
154.2
12.4
\u2013
166.6
(180.7)
", "dimensions": { "concept": "ifrs-full:DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-521": { "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)
2025
Disposals
Statement income adjustments 2026
Accelerated tax depreciation
8.8
\u2013
(5.5)
\u2013
0.3
3.6
Retirement benefit surplus
1.2
\u2013
\u2013
\u2013
\u2013
1.2
Share-based payments
1.8
\u2013
(1.0)
\u2013
\u2013
0.8
Provisions
8.2
\u2013
5.5
\u2013
\u2013
13.7
Tax losses
18.8
(0.8)
7.4
\u2013
\u2013
25.4
Other short-term timing differences
5.8
(0.4)
\u2013
0.4
5.8
Net deferred tax
44.6
(0.8)
6.0
\u2013
0.7
50.5
(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
\u2013
(0.2)
8.8
Retirement benefit surplus
(4.9)
\u2013
6.1
\u2013
1.2
Share-based payments
2.0
(0.2)
\u2013
\u2013
1.8
Provisions
7.0
1.4
\u2013
(0.2)
8.2
Tax losses
8.5
3.5
6.8
\u2013
18.8
Other short-term timing differences
7.2
(0.8)
\u2013
(0.6)
5.8
Net deferred tax
25.4
7.3
12.9
(1.0)
44.6
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)
2026
2025
Deferred tax assets
50.5
44.6
Deferred tax liabilities
\u2013
\u2013
Net deferred tax
50.5
44.6
The deferred tax asset of \u00a350.5 million (2025: \u00a344.6 million) as at 30 June 2026 primarily arises from our Australian and UK businesses. The overall deferred tax asset has moderately increased in the year primarily in Germany and UK. The Group realised an overall net loss of \u00a3(54.5)m loss in the year, mainly driven by exceptional costs incurred in relation to restructuring activities. As a result, the UK has realised losses in the year and an additional \u00a36.2m deferred tax asset for losses was recognised. Following significant restructuring and reorganisation in the Group, the UK is forecasting a return to profitability. The latest forecasts indicate the losses can be utilised to reduce forecast taxable profits over the next four years. 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) 2026 2026 2025 2025
Tax losses (revenue in nature)
247.4
65.8
207.0
52.5
Tax losses (capital in nature)
22.1
5.5
22.1
5.5
Total tax losses
269.5
71.3
229.1
58.0
Gross Tax Gross Tax
(In \u00a3s million) 2026 2026 2025 2025
Unrecognised deductible temporary differences
66.6
18.1
72.0
18.1
In tax losses (revenue in nature) \u00a35.0 million is due to expire within twenty years and \u00a35.4 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)
2026
2025
Foreign subsidiaries
32.0
32.3
Tax thereon
2.3
2.4
22 Trade and other payables
(In \u00a3s million)
2026
2025
Trade payables
233.6
309.0
Other tax and social security
73.3
78.3
Other payables
51.2
85.0
Accruals
564.4
459.6
Trade and other payables
922.5
931.9
The Directors consider that the carrying amount of trade payables approximates to their fair value. The average credit period taken for trade purchases is 36 days (2025: 43 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": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-519": { "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)
2025
Disposals
Statement income adjustments 2026
Accelerated tax depreciation
8.8
\u2013
(5.5)
\u2013
0.3
3.6
Retirement benefit surplus
1.2
\u2013
\u2013
\u2013
\u2013
1.2
Share-based payments
1.8
\u2013
(1.0)
\u2013
\u2013
0.8
Provisions
8.2
\u2013
5.5
\u2013
\u2013
13.7
Tax losses
18.8
(0.8)
7.4
\u2013
\u2013
25.4
Other short-term timing differences
5.8
(0.4)
\u2013
0.4
5.8
Net deferred tax
44.6
(0.8)
6.0
\u2013
0.7
50.5
(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
\u2013
(0.2)
8.8
Retirement benefit surplus
(4.9)
\u2013
6.1
\u2013
1.2
Share-based payments
2.0
(0.2)
\u2013
\u2013
1.8
Provisions
7.0
1.4
\u2013
(0.2)
8.2
Tax losses
8.5
3.5
6.8
\u2013
18.8
Other short-term timing differences
7.2
(0.8)
\u2013
(0.6)
5.8
Net deferred tax
25.4
7.3
12.9
(1.0)
44.6
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)
2026
2025
Deferred tax assets
50.5
44.6
Deferred tax liabilities
\u2013
\u2013
Net deferred tax
50.5
44.6
The deferred tax asset of \u00a350.5 million (2025: \u00a344.6 million) as at 30 June 2026 primarily arises from our Australian and UK businesses. The overall deferred tax asset has moderately increased in the year primarily in Germany and UK. The Group realised an overall net loss of \u00a3(54.5)m loss in the year, mainly driven by exceptional costs incurred in relation to restructuring activities. As a result, the UK has realised losses in the year and an additional \u00a36.2m deferred tax asset for losses was recognised. Following significant restructuring and reorganisation in the Group, the UK is forecasting a return to profitability. The latest forecasts indicate the losses can be utilised to reduce forecast taxable profits over the next four years. 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) 2026 2026 2025 2025
Tax losses (revenue in nature)
247.4
65.8
207.0
52.5
Tax losses (capital in nature)
22.1
5.5
22.1
5.5
Total tax losses
269.5
71.3
229.1
58.0
Gross Tax Gross Tax
(In \u00a3s million) 2026 2026 2025 2025
Unrecognised deductible temporary differences
66.6
18.1
72.0
18.1
In tax losses (revenue in nature) \u00a35.0 million is due to expire within twenty years and \u00a35.4 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)
2026
2025
Foreign subsidiaries
32.0
32.3
Tax thereon
2.3
2.4
18 Trade and other receivables
(In \u00a3s million)
2026
2025
Net trade receivables
541.8
664.9
Net accrued income
477.0
408.5
Prepayments and other receivables
63.8
60.7
Trade and other receivables
1,082.6
1,134.1
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 36 days (2025: 37 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 2026
Expected
(In \u00a3s million)
Gross
Credit Loss
Provision
Net
Not yet due
487.5
0.3%
(1.3)
486.2
Up to one month past due
46.9
10.0%
(4.7)
42.2
One to three months past due
12.6
13.4%
(1.7)
10.9
Greater than three months past due
8.8
71.6%
(6.3)
2.5
Trade receivables
555.8
2.5%
(14.0)
541.8
Accrued income
478.4
0.3%
(1.4)
477.0
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
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)
2026
2025
At 1 July
16.5
18.5
Exchange movement
0.2
(0.2)
(Credit)/Charge for the year
(0.4)
0.5
Disposal of subsidiaries
(0.3)
\u2013
Uncollectable amounts written off
(2.0)
(2.3)
At 30 June
14.0
16.5
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 36 days at 30 June 2026 (30 June 2025: 37 days). The sensitivity analysis show that an increase of one DSO will result in an additional \u00a30.9 million impairment allowance, whereas a decrease of one DSO will result in a \u00a30.8 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 2026, including the impact on the required provision on accrued income. The results of the sensitivity analysis of DSO is shown below: One additional DSO
Adjusted Expected Required
(In \u00a3s million) Gross Credit Loss Provision
Not yet due
549.3
0.3%
(1.4)
Up to one month past due
50.3
10.0%
(5.0)
One to three months past due
13.5
13.4%
(1.8)
Greater than three months past due
9.4
71.6%
(6.7)
Trade receivables
622.5
2.4%
(14.9)
One fewer DSO
Adjusted Expected Required
(In \u00a3s million) Gross Credit Loss Provision
Not yet due
484.0
0.3%
(1.3)
Up to one month past due
44.3
10.0%
(4.4)
One to three months past due
11.9
13.4%
(1.6)
Greater than three months past due
8.3
71.6%
(5.9)
Trade receivables
548.5
2.4%
(13.2)
The risk disclosures contained on pages 64 to 73 within the Strategic Report form part of these Consolidated Financial Statements. ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-507": { "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)
2025
Disposals
Statement income adjustments 2026
Accelerated tax depreciation
8.8
\u2013
(5.5)
\u2013
0.3
3.6
Retirement benefit surplus
1.2
\u2013
\u2013
\u2013
\u2013
1.2
Share-based payments
1.8
\u2013
(1.0)
\u2013
\u2013
0.8
Provisions
8.2
\u2013
5.5
\u2013
\u2013
13.7
Tax losses
18.8
(0.8)
7.4
\u2013
\u2013
25.4
Other short-term timing differences
5.8
(0.4)
\u2013
0.4
5.8
Net deferred tax
44.6
(0.8)
6.0
\u2013
0.7
50.5
(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
\u2013
(0.2)
8.8
Retirement benefit surplus
(4.9)
\u2013
6.1
\u2013
1.2
Share-based payments
2.0
(0.2)
\u2013
\u2013
1.8
Provisions
7.0
1.4
\u2013
(0.2)
8.2
Tax losses
8.5
3.5
6.8
\u2013
18.8
Other short-term timing differences
7.2
(0.8)
\u2013
(0.6)
5.8
Net deferred tax
25.4
7.3
12.9
(1.0)
44.6
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)
2026
2025
Deferred tax assets
50.5
44.6
Deferred tax liabilities
\u2013
\u2013
Net deferred tax
50.5
44.6
The deferred tax asset of \u00a350.5 million (2025: \u00a344.6 million) as at 30 June 2026 primarily arises from our Australian and UK businesses. The overall deferred tax asset has moderately increased in the year primarily in Germany and UK. The Group realised an overall net loss of \u00a3(54.5)m loss in the year, mainly driven by exceptional costs incurred in relation to restructuring activities. As a result, the UK has realised losses in the year and an additional \u00a36.2m deferred tax asset for losses was recognised. Following significant restructuring and reorganisation in the Group, the UK is forecasting a return to profitability. The latest forecasts indicate the losses can be utilised to reduce forecast taxable profits over the next four years. 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) 2026 2026 2025 2025
Tax losses (revenue in nature)
247.4
65.8
207.0
52.5
Tax losses (capital in nature)
22.1
5.5
22.1
5.5
Total tax losses
269.5
71.3
229.1
58.0
Gross Tax Gross Tax
(In \u00a3s million) 2026 2026 2025 2025
Unrecognised deductible temporary differences
66.6
18.1
72.0
18.1
In tax losses (revenue in nature) \u00a35.0 million is due to expire within twenty years and \u00a35.4 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)
2026
2025
Foreign subsidiaries
32.0
32.3
Tax thereon
2.3
2.4
", "dimensions": { "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-486": { "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)
2025
Disposals
Statement income adjustments 2026
Accelerated tax depreciation
8.8
\u2013
(5.5)
\u2013
0.3
3.6
Retirement benefit surplus
1.2
\u2013
\u2013
\u2013
\u2013
1.2
Share-based payments
1.8
\u2013
(1.0)
\u2013
\u2013
0.8
Provisions
8.2
\u2013
5.5
\u2013
\u2013
13.7
Tax losses
18.8
(0.8)
7.4
\u2013
\u2013
25.4
Other short-term timing differences
5.8
(0.4)
\u2013
0.4
5.8
Net deferred tax
44.6
(0.8)
6.0
\u2013
0.7
50.5
(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
\u2013
(0.2)
8.8
Retirement benefit surplus
(4.9)
\u2013
6.1
\u2013
1.2
Share-based payments
2.0
(0.2)
\u2013
\u2013
1.8
Provisions
7.0
1.4
\u2013
(0.2)
8.2
Tax losses
8.5
3.5
6.8
\u2013
18.8
Other short-term timing differences
7.2
(0.8)
\u2013
(0.6)
5.8
Net deferred tax
25.4
7.3
12.9
(1.0)
44.6
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)
2026
2025
Deferred tax assets
50.5
44.6
Deferred tax liabilities
\u2013
\u2013
Net deferred tax
50.5
44.6
The deferred tax asset of \u00a350.5 million (2025: \u00a344.6 million) as at 30 June 2026 primarily arises from our Australian and UK businesses. The overall deferred tax asset has moderately increased in the year primarily in Germany and UK. The Group realised an overall net loss of \u00a3(54.5)m loss in the year, mainly driven by exceptional costs incurred in relation to restructuring activities. As a result, the UK has realised losses in the year and an additional \u00a36.2m deferred tax asset for losses was recognised. Following significant restructuring and reorganisation in the Group, the UK is forecasting a return to profitability. The latest forecasts indicate the losses can be utilised to reduce forecast taxable profits over the next four years. 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) 2026 2026 2025 2025
Tax losses (revenue in nature)
247.4
65.8
207.0
52.5
Tax losses (capital in nature)
22.1
5.5
22.1
5.5
Total tax losses
269.5
71.3
229.1
58.0
Gross Tax Gross Tax
(In \u00a3s million) 2026 2026 2025 2025
Unrecognised deductible temporary differences
66.6
18.1
72.0
18.1
In tax losses (revenue in nature) \u00a35.0 million is due to expire within twenty years and \u00a35.4 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)
2026
2025
Foreign subsidiaries
32.0
32.3
Tax thereon
2.3
2.4
", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-508": { "value": "18 Trade and other receivables
(In \u00a3s million)
2026
2025
Net trade receivables
541.8
664.9
Net accrued income
477.0
408.5
Prepayments and other receivables
63.8
60.7
Trade and other receivables
1,082.6
1,134.1
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 36 days (2025: 37 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 2026
Expected
(In \u00a3s million)
Gross
Credit Loss
Provision
Net
Not yet due
487.5
0.3%
(1.3)
486.2
Up to one month past due
46.9
10.0%
(4.7)
42.2
One to three months past due
12.6
13.4%
(1.7)
10.9
Greater than three months past due
8.8
71.6%
(6.3)
2.5
Trade receivables
555.8
2.5%
(14.0)
541.8
Accrued income
478.4
0.3%
(1.4)
477.0
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
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)
2026
2025
At 1 July
16.5
18.5
Exchange movement
0.2
(0.2)
(Credit)/Charge for the year
(0.4)
0.5
Disposal of subsidiaries
(0.3)
\u2013
Uncollectable amounts written off
(2.0)
(2.3)
At 30 June
14.0
16.5
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 36 days at 30 June 2026 (30 June 2025: 37 days). The sensitivity analysis show that an increase of one DSO will result in an additional \u00a30.9 million impairment allowance, whereas a decrease of one DSO will result in a \u00a30.8 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 2026, including the impact on the required provision on accrued income. The results of the sensitivity analysis of DSO is shown below: One additional DSO
Adjusted Expected Required
(In \u00a3s million) Gross Credit Loss Provision
Not yet due
549.3
0.3%
(1.4)
Up to one month past due
50.3
10.0%
(5.0)
One to three months past due
13.5
13.4%
(1.8)
Greater than three months past due
9.4
71.6%
(6.7)
Trade receivables
622.5
2.4%
(14.9)
One fewer DSO
Adjusted Expected Required
(In \u00a3s million) Gross Credit Loss Provision
Not yet due
484.0
0.3%
(1.3)
Up to one month past due
44.3
10.0%
(4.4)
One to three months past due
11.9
13.4%
(1.6)
Greater than three months past due
8.3
71.6%
(5.9)
Trade receivables
548.5
2.4%
(13.2)
The risk disclosures contained on pages 64 to 73 within the Strategic Report form part of these Consolidated Financial Statements. ", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-487": { "value": "
(In \u00a3s million)
2026
2025
Net trade receivables
541.8
664.9
Net accrued income
477.0
408.5
Prepayments and other receivables
63.8
60.7
Trade and other receivables
1,082.6
1,134.1
", "dimensions": { "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-457": { "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 2026
Expected
(In \u00a3s million)
Gross
Credit Loss
Provision
Net
Not yet due
487.5
0.3%
(1.3)
486.2
Up to one month past due
46.9
10.0%
(4.7)
42.2
One to three months past due
12.6
13.4%
(1.7)
10.9
Greater than three months past due
8.8
71.6%
(6.3)
2.5
Trade receivables
555.8
2.5%
(14.0)
541.8
Accrued income
478.4
0.3%
(1.4)
477.0
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
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)
2026
2025
At 1 July
16.5
18.5
Exchange movement
0.2
(0.2)
(Credit)/Charge for the year
(0.4)
0.5
Disposal of subsidiaries
(0.3)
\u2013
Uncollectable amounts written off
(2.0)
(2.3)
At 30 June
14.0
16.5
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 36 days at 30 June 2026 (30 June 2025: 37 days). The sensitivity analysis show that an increase of one DSO will result in an additional \u00a30.9 million impairment allowance, whereas a decrease of one DSO will result in a \u00a30.8 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 2026, including the impact on the required provision on accrued income. The results of the sensitivity analysis of DSO is shown below: One additional DSO
Adjusted Expected Required
(In \u00a3s million) Gross Credit Loss Provision
Not yet due
549.3
0.3%
(1.4)
Up to one month past due
50.3
10.0%
(5.0)
One to three months past due
13.5
13.4%
(1.8)
Greater than three months past due
9.4
71.6%
(6.7)
Trade receivables
622.5
2.4%
(14.9)
One fewer DSO
Adjusted Expected Required
(In \u00a3s million) Gross Credit Loss Provision
Not yet due
484.0
0.3%
(1.3)
Up to one month past due
44.3
10.0%
(4.4)
One to three months past due
11.9
13.4%
(1.6)
Greater than three months past due
8.3
71.6%
(5.9)
Trade receivables
548.5
2.4%
(13.2)
The risk disclosures contained on pages 64 to 73 within the Strategic Report form part of these Consolidated Financial Statements. 19 Cash, cash equivalents and bank overdrafts
(In \u00a3s million)
2026
2025
Cash and cash equivalents
111.8
168.5
Bank overdrafts
(26.7)
(36.5)
Cash, cash equivalents and bank overdrafts
85.1
132.0
No short-term deposits were placed in the year ended 30 June 2026. 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. The Group\u2019s proposed core full year dividend of 0.44 pence per share represents a dividend cover of 2.8x earnings, within the Group\u2019s core full year cover range of 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 22 to 24. 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. During the year, the Group entered into limited supply chain financing arrangements to better manage working capital, under which certain trade receivables were sold on a non-recourse basis. The Group has assessed that substantially all of the risks and rewards of ownership associated with these receivables have been transferred. Accordingly, the related receivables have been derecognised from the Group\u2019s balance sheet and are excluded from the trade receivables balance disclosed in Note 18. 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": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-515": { "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 2026
Expected
(In \u00a3s million)
Gross
Credit Loss
Provision
Net
Not yet due
487.5
0.3%
(1.3)
486.2
Up to one month past due
46.9
10.0%
(4.7)
42.2
One to three months past due
12.6
13.4%
(1.7)
10.9
Greater than three months past due
8.8
71.6%
(6.3)
2.5
Trade receivables
555.8
2.5%
(14.0)
541.8
Accrued income
478.4
0.3%
(1.4)
477.0
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
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)
2026
2025
At 1 July
16.5
18.5
Exchange movement
0.2
(0.2)
(Credit)/Charge for the year
(0.4)
0.5
Disposal of subsidiaries
(0.3)
\u2013
Uncollectable amounts written off
(2.0)
(2.3)
At 30 June
14.0
16.5
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 36 days at 30 June 2026 (30 June
2025: 37 days). The sensitivity analysis show that an increase of one DSO will result in an additional \u00a30.9 million impairment allowance,
whereas a decrease of one DSO will result in a \u00a30.8 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 2026, including the impact on the required provision on accrued
income. The results of the sensitivity analysis of DSO is shown below:
One additional DSO
Adjusted Expected Required
(In \u00a3s million) Gross Credit Loss Provision
Not yet due
549.3
0.3%
(1.4)
Up to one month past due
50.3
10.0%
(5.0)
One to three months past due
13.5
13.4%
(1.8)
Greater than three months past due
9.4
71.6%
(6.7)
Trade receivables
622.5
2.4%
(14.9)
One fewer DSO
Adjusted Expected Required
(In \u00a3s million) Gross Credit Loss Provision
Not yet due
484.0
0.3%
(1.3)
Up to one month past due
44.3
10.0%
(4.4)
One to three months past due
11.9
13.4%
(1.6)
Greater than three months past due
8.3
71.6%
(5.9)
Trade receivables
548.5
2.4%
(13.2)
The risk disclosures contained on pages 64 to 73 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": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-488": { "value": "
19 Cash, cash equivalents and bank overdrafts
(In \u00a3s million)
2026
2025
Cash and cash equivalents
111.8
168.5
Bank overdrafts
(26.7)
(36.5)
Cash, cash equivalents and bank overdrafts
85.1
132.0
No short-term deposits were placed in the year ended 30 June 2026.
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.
The Group\u2019s proposed core full year dividend of 0.44 pence per share represents a dividend cover of 2.8x earnings, within the Group\u2019s core full
year cover range of 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 22 to 24.
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.
During the year, the Group entered into limited supply chain financing arrangements to better manage working capital, under which certain
trade receivables were sold on a non-recourse basis. The Group has assessed that substantially all of the risks and rewards of ownership
associated with these receivables have been transferred. Accordingly, the related receivables have been derecognised from the Group\u2019s
balance sheet and are excluded from the trade receivables balance disclosed in Note 18.
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": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-509": { "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. The Group\u2019s proposed core full year dividend of 0.44 pence per share represents a dividend cover of 2.8x earnings, within the Group\u2019s core full year cover range of 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": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-510": { "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. During the year, the Group entered into limited supply chain financing arrangements to better manage working capital, under which certain trade receivables were sold on a non-recourse basis. The Group has assessed that substantially all of the risks and rewards of ownership associated with these receivables have been transferred. Accordingly, the related receivables have been derecognised from the Group\u2019s balance sheet and are excluded from the trade receivables balance disclosed in Note 18. 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": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-458": { "value": "
20 Derivative financial instruments
(In \u00a3s million)
2026
2025
Net derivative liability
(0.1)
\u2013
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 22 to 24, 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 2026, the Group had entered into seven forward exchange contract arrangements with a counterparty bank (2025: six forward
contracts). There was no net gain or loss resulting from fair market value of the contracts as at 30 June 2026 (2025: 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)
2026
2025
Financial assets
Net trade receivables
541.8
664.9
Net accrued income
477.0
408.5
Cash and cash equivalents
111.8
168.5
Total financial assets
1,130.6
1,241.9
(In \u00a3s million)
2026
2025
Financial liabilities
Trade payables
233.6
309.0
Other payables
51.2
85.0
Accruals
564.4
459.6
Bank loans
65.0
95.0
Bank overdrafts
26.7
36.5
Lease liabilities
153.2
180.7
Total financial liabilities
1,094.1
1,165.8
21 Bank loans
(In \u00a3s million)
2026
2025
Bank loans
65.0
95.0
Risk management
A description of the Group\u2019s treasury policy and controls is included in the Chief Financial Officer\u2019s Review on pages 22 to 24.
Committed facilities
At 30 June 2026, \u00a3175 million of the committed facility was undrawn (2025: \u00a3145 million undrawn).
Interest rates
The weighted average interest rates paid were as follows:
2026
2025
Bank borrowings
5.0%
5.7%
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": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-489": { "value": "20 Derivative financial instruments
(In \u00a3s million)
2026
2025
Net derivative liability
(0.1)
\u2013
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 22 to 24, 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 2026, the Group had entered into seven forward exchange contract arrangements with a counterparty bank (2025: six forward contracts). There was no net gain or loss resulting from fair market value of the contracts as at 30 June 2026 (2025: 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)
2026
2025
Financial assets
Net trade receivables
541.8
664.9
Net accrued income
477.0
408.5
Cash and cash equivalents
111.8
168.5
Total financial assets
1,130.6
1,241.9
(In \u00a3s million)
2026
2025
Financial liabilities
Trade payables
233.6
309.0
Other payables
51.2
85.0
Accruals
564.4
459.6
Bank loans
65.0
95.0
Bank overdrafts
26.7
36.5
Lease liabilities
153.2
180.7
Total financial liabilities
1,094.1
1,165.8
", "dimensions": { "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-490": { "value": "21 Bank loans
(In \u00a3s million)
2026
2025
Bank loans
65.0
95.0
Risk management A description of the Group\u2019s treasury policy and controls is included in the Chief Financial Officer\u2019s Review on pages 22 to 24. Committed facilities At 30 June 2026, \u00a3175 million of the committed facility was undrawn (2025: \u00a3145 million undrawn). Interest rates The weighted average interest rates paid were as follows:
2026
2025
Bank borrowings
5.0%
5.7%
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": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-459": { "value": "
22 Trade and other payables
(In \u00a3s million)
2026
2025
Trade payables
233.6
309.0
Other tax and social security
73.3
78.3
Other payables
51.2
85.0
Accruals
564.4
459.6
Trade and other payables
922.5
931.9
The Directors consider that the carrying amount of trade payables approximates to their fair value. The average credit period taken for trade
purchases is 36 days (2025: 43 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": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-491": { "value": "22 Trade and other payables
(In \u00a3s million)
2026
2025
Trade payables
233.6
309.0
Other tax and social security
73.3
78.3
Other payables
51.2
85.0
Accruals
564.4
459.6
Trade and other payables
922.5
931.9
The Directors consider that the carrying amount of trade payables approximates to their fair value. The average credit period taken for trade purchases is 36 days (2025: 43 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": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-460": { "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 \u00a313.3 million (2025: \u00a313.7 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 \u00a35.4 million (2025: \u00a35.8 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. 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. 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 arising from the Group\u2019s obligations in respect of its defined benefit pension schemes is as follows:
(In \u00a3s million)
2026
2025
Present value of defined benefit obligations
(438.4)
(451.3)
Less fair value of defined benefit scheme assets:
Buy-in policy and other insurance policies
436.7
449.8
Cash
1.7
1.5
Total fair value of defined benefit scheme assets
438.4
451.3
Total fair value of the scheme assets as at year ended 30 June 2026 was \u00a3438.4 million of which \u00a31.7 million was quoted and the rest
was unquoted.
The change in the present value of defined benefit obligations is as follows:
(In \u00a3s million)
2026
2025
Opening defined benefit obligation at 1 July
(451.3)
(489.7)
Administration costs
\u2013
(3.0)
Interest on defined benefit scheme liabilities
(24.5)
(24.4)
Net remeasurement (losses)/gains \u2013 change in experience assumptions
(1.1)
8.7
Net remeasurement losses \u2013 change in demographic assumptions
(2.9)
(1.4)
Net remeasurement gains \u2013 change in financial assumptions
16.4
28.3
Transfer of unfunded supplementary scheme to provisions (note 24)
\u2013
4.9
Benefits and expenses paid
25.0
25.3
Closing defined benefit obligation at 30 June
(438.4)
(451.3)
All pension scheme assets and liabilities are funded given the PIC policy in place.
The defined benefit schemes\u2019 liability comprises 52% (2025: 52%) in respect of deferred benefit scheme participants and 48% (2025: 48%)
in respect of retirees.
The change in the fair value of defined benefit scheme assets is as follows:
(In \u00a3s million)
2026
2025
Fair value of plan assets at 1 July
451.3
509.1
Interest income on defined benefit scheme assets
24.5
25.9
Return on scheme assets
(12.4)
(81.5)
Employer contributions (towards funded and unfunded schemes)
\u2013
23.1
Benefits and expenses paid
(25.0)
(25.3)
Fair value of plan assets at 30 June
438.4
451.3
During the year the Company made funding contributions of \u00a3nil (2025: \u00a322.6 million) into the funded Hays Pension Scheme, and made
pension payments amounting to \u00a3nil (2025: \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)/credit recognised in the Consolidated Income Statement comprised:
(In \u00a3s million)
2026
2025
Net interest (expense)/income
\u2013
1.5
Administration costs
\u2013
(3.0)
Net expense recognised in the Consolidated Income Statement
\u2013
(1.5)
The net interest (expense)/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)
2026
2025
Return on plan assets (excluding amounts included in net interest expense)
(12.4)
(81.5)
Actuarial remeasurement:
Net remeasurement (losses)/gains \u2013 change in experience assumptions
(1.1)
8.7
Net remeasurement losses \u2013 change in demographic assumptions
(2.9)
(1.4)
Net remeasurement gains \u2013 change in financial assumptions
16.4
28.3
Remeasurement of the net defined benefit
\u2013
(45.9)
A roll-forward of the actuarial valuation of the Hays Pension Scheme to 30 June 2026 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:
2026
2025
Discount rate
5.85%
5.50%
RPI inflation
3.05%
3.00%
CPI inflation
2.65%
2.50%
Rate of increase of pensions in payment
2.43%
2.85%
Rate of increase of pensions in deferment
2.65%
2.50%
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's cash flows. The duration of the Scheme's liabilities using this approach is c.13 years. The RPI inflation assumption has been set as gilt market implied RPI appropriate to the duration of the liabilities (c.13 years) less a 0.2% per annum inflation risk premium. The CPI inflation assumption has been determined as 0.4% per annum below the RPI assumption (2025: 0.5%). 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 22.6 years for males (2025: 22.1 years) and 24.0 years for females (2025: 23.8 years). Also on the same basis, the life expectancy from age 65 years of a current 45-year-old deferred member is 23.5 years for males (2025: 23.0 years) and 25.9 years for females (2025: 25.7 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
+/\u20130.5%
\u2013\u00a327m/+\u00a329m
Inflation and pension increases (allowing for caps and collars)
+/\u20130.5%
+\u00a316m/\u2013\u00a315m
Assumed life expectancy at age 65
+/\u2013 1 year
+\u00a312m/\u2013\u00a312m
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": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-492": { "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 \u00a35.4 million (2025: \u00a35.8 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": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-493": { "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.
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.
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 arising from the Group\u2019s obligations in respect of its defined benefit pension schemes is as follows:
(In \u00a3s million)
2026
2025
Present value of defined benefit obligations
(438.4)
(451.3)
Less fair value of defined benefit scheme assets:
Buy-in policy and other insurance policies
436.7
449.8
Cash
1.7
1.5
Total fair value of defined benefit scheme assets
438.4
451.3
Total fair value of the scheme assets as at year ended 30 June 2026 was \u00a3438.4 million of which \u00a31.7 million was quoted and the rest was unquoted. The change in the present value of defined benefit obligations is as follows:
(In \u00a3s million)
2026
2025
Opening defined benefit obligation at 1 July
(451.3)
(489.7)
Administration costs
\u2013
(3.0)
Interest on defined benefit scheme liabilities
(24.5)
(24.4)
Net remeasurement (losses)/gains \u2013 change in experience assumptions
(1.1)
8.7
Net remeasurement losses \u2013 change in demographic assumptions
(2.9)
(1.4)
Net remeasurement gains \u2013 change in financial assumptions
16.4
28.3
Transfer of unfunded supplementary scheme to provisions (note 24)
\u2013
4.9
Benefits and expenses paid
25.0
25.3
Closing defined benefit obligation at 30 June
(438.4)
(451.3)
All pension scheme assets and liabilities are funded given the PIC policy in place. The defined benefit schemes\u2019 liability comprises 52% (2025: 52%) in respect of deferred benefit scheme participants and 48% (2025: 48%) in respect of retirees. The change in the fair value of defined benefit scheme assets is as follows:
(In \u00a3s million)
2026
2025
Fair value of plan assets at 1 July
451.3
509.1
Interest income on defined benefit scheme assets
24.5
25.9
Return on scheme assets
(12.4)
(81.5)
Employer contributions (towards funded and unfunded schemes)
\u2013
23.1
Benefits and expenses paid
(25.0)
(25.3)
Fair value of plan assets at 30 June
438.4
451.3
During the year the Company made funding contributions of \u00a3nil (2025: \u00a322.6 million) into the funded Hays Pension Scheme, and made pension payments amounting to \u00a3nil (2025: \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)/credit recognised in the Consolidated Income Statement comprised:
(In \u00a3s million)
2026
2025
Net interest (expense)/income
\u2013
1.5
Administration costs
\u2013
(3.0)
Net expense recognised in the Consolidated Income Statement
\u2013
(1.5)
The net interest (expense)/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)
2026
2025
Return on plan assets (excluding amounts included in net interest expense)
(12.4)
(81.5)
Actuarial remeasurement:
Net remeasurement (losses)/gains \u2013 change in experience assumptions
(1.1)
8.7
Net remeasurement losses \u2013 change in demographic assumptions
(2.9)
(1.4)
Net remeasurement gains \u2013 change in financial assumptions
16.4
28.3
Remeasurement of the net defined benefit
\u2013
(45.9)
A roll-forward of the actuarial valuation of the Hays Pension Scheme to 30 June 2026 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:
2026
2025
Discount rate
5.85%
5.50%
RPI inflation
3.05%
3.00%
CPI inflation
2.65%
2.50%
Rate of increase of pensions in payment
2.43%
2.85%
Rate of increase of pensions in deferment
2.65%
2.50%
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's cash flows. The duration of the Scheme's
liabilities using this approach is c.13 years.
The RPI inflation assumption has been set as gilt market implied RPI appropriate to the duration of the liabilities (c.13 years) less a 0.2% per
annum inflation risk premium. The CPI inflation assumption has been determined as 0.4% per annum below the RPI assumption (2025: 0.5%).
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 22.6 years for males (2025: 22.1 years) and 24.0 years for females (2025: 23.8
years). Also on the same basis, the life expectancy from age 65 years of a current 45-year-old deferred member is 23.5 years for males
(2025: 23.0 years) and 25.9 years for females (2025: 25.7 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
+/\u20130.5%
\u2013\u00a327m/+\u00a329m
Inflation and pension increases (allowing for caps and collars)
+/\u20130.5%
+\u00a316m/\u2013\u00a315m
Assumed life expectancy at age 65
+/\u2013 1 year
+\u00a312m/\u2013\u00a312m
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": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-461": { "value": "
24 Provisions
Retirement Legal, tax and
(In \u00a3s million)
benefits
Property
Restructuring
other matters
Total
At 1 July 2025
4.9
6.1
13.3
19.2
43.5
Charged to income statement
0.4
0.2
54.8
0.6
56.0
Utilised
(0.4)
(0.7)
(39.2)
(1.4)
(41.7)
At 30 June 2026
4.9
5.6
28.9
18.4
57.8
Retirement Legal, tax and
(In \u00a3s million)
benefits
Property
Restructuring
other matters
Total
At 1 July 2024
\u2013
5.4
12.9
18.4
36.7
Charged to income statement
\u2013
1.4
29.0
1.0
31.4
Credited to income statement
\u2013
\u2013
\u2013
(0.2)
(0.2)
Utilised
\u2013
(0.7)
(28.6)
\u2013
(29.3)
Transfer from Retirement benefits (note 23)
4.9
\u2013
\u2013
\u2013
4.9
At 30 June 2025
4.9
6.1
13.3
19.2
43.5
(In \u00a3s million)
2026
2025
Current
40.3
25.6
Non-current
17.5
17.9
Total provisions
57.8
43.5
The restructuring provision charge includes \u00a345.1 million restructuring costs and \u00a39.7 million of property exit cost and closure costs.
The restructuring provision utilised in the current year was \u00a331.2 million, with an additional \u00a38.0 million of cash payments in respect of the
prior year exceptional charge.
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. Property relates to provisions for non-cancellable costs, where the Group has an obligation to restore the leased
property to its original condition at the end of the lease term, and property exit costs. 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.
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.
", "dimensions": { "concept": "ifrs-full:DisclosureOfProvisionsExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-494": { "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 2025
1,600,433
16.0
At 30 June 2026
1,600,433
16.0
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
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.", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-462": { "value": "
26 Share-based payments
During the year, \u00a38.5 million (2025: \u00a37.7 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. The valuations model used is
the Binomial model.
At 30 June 2026 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 Risk-free Expected Date normally
of shares (\u00a3) (pence/share) Rate Volatility exercisable
Hays UK Sharesave Scheme
122,712
1,227
108
3.50%
35.20%
2026
284,367
2,844
85
3.90%
27.41%
2027
514,470
5,145
65
4.13%
28.59%
2028
7,431,009
74,310
37
4.38%
30.01%
2029
8,352,558
83,526
Hays International Sharesave Scheme
151,097
1,511
108
3.50%
35.20%
2026
349,057
3,491
85
3.90%
27.41%
2027
700,886
7,009
65
4.13%
28.59%
2028
1,080,971
10,810
37
4.38%
30.01%
2029
2,282,011
22,821
Total Sharesave options outstanding
10,634,569
106,347
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:
2026 2026 2025 2025
Number Weighted 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
8,260
76
7,316
98
Granted during the year
8,843
37
5,755
65
Forfeited during the year
(6,122)
72
(4,373)
93
Expired during the year
(346)
111
(438)
136
Outstanding at the end of the year
10,635
45
8,260
76
Exercisable at the end of the year
274
108
726
117
There were no options exercised during the year (2025: none).
The options outstanding as at 30 June 2026 had a weighted average remaining contractual life of 2.4 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 Remuneration Report on pages 103 to 132.
Details of the share awards outstanding during the year are as follows:
2026 2026 2025 2025
Number Weighted Number Weighted
of share average fair of share average fair
options value at grant options value at grant
(thousand) (pence) (thousand) (pence)
Performance Share Plan
Outstanding at the beginning of the year
29,884
100
28,545
116
Granted during the year
23,702
56
14,032
89
Exercised during the year
(6,132)
124
(4,812)
153
Lapsed during the year
(6,514)
93
(7,881)
116
Outstanding at the end of the year
40,940
74
29,884
100
The weighted average share price on the date of exercise was 56 pence (2025: 89 pence).
The options outstanding as at 30 June 2026 had a weighted average remaining contractual life of 2.5 years.
2026 2026 2025 2025
Number Weighted 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
2,943
107
3,568
128
Granted during the year
1,195
61
534
91
Exercised during the year
(1,586)
114
(1,159)
164
Outstanding at the end of the year
2,552
81
2,943
107
The weighted average share price on the date of exercise was 60 pence (2025: 92 pence).
The options outstanding as at 30 June 2026 had a weighted average remaining contractual life of 1.4 years.
", "dimensions": { "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-463": { "value": "27 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 Report on pages 103 to 132.
(In \u00a3s million)
2026
2025
Short-term employee benefits
9.9
9.8
Share-based payments
3.9
5.1
Remuneration of key management personnel
13.8
14.9
", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-495": { "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 Report on pages 103 to 132.
(In \u00a3s million)
2026
2025
Short-term employee benefits
9.9
9.8
Share-based payments
3.9
5.1
Remuneration of key management personnel
13.8
14.9
", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-464": { "value": "
28 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 2026
United Kingdom Australia &
Germany & Ireland
New Zealand
Rest of World
Group
Temporary and contracting placements
85%
60%
69%
47%
64%
Permanent placements
15%
40%
31%
53%
36%
Total
100%
100%
100%
100%
100%
For the year ended 30 June 2025
United Kingdom Australia &
Germany & Ireland
New Zealand
Rest of World
Group
Temporary and contracting placements
84%
59%
69%
42%
62%
Permanent placements
16%
41%
31%
58%
38%
Total
100%
100%
100%
100%
100%
", "dimensions": { "concept": "haysplc:DisclosureOfDisaggregationOfNetFees", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-496": { "value": "
29 Contingent liabilities
The Group has issued certain financial guarantees in respect of operating lease obligations and in respect of obtaining regulatory licenses 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": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-465": { "value": "29 Contingent liabilities The Group has issued certain financial guarantees in respect of operating lease obligations and in respect of obtaining regulatory licenses 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": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-466": { "value": "
30 Reconciliation of financial liabilities arising from financing activities
Net debt
(In \u00a3s million)
2026
2025
Cash and cash equivalents
111.8
168.5
Bank overdrafts
(26.7)
(36.5)
Bank loans
(65.0)
(95.0)
Net cash
20.1
37.0
Lease liabilities
(153.2)
(180.7)
Net debt including lease liabilities
(133.1)
(143.7)
Net debt reconciliation
(In \u00a3s million)
Bank
overdrafts Bank loans
Lease
liabilities Subtotal
Cash
and cash
equivalents Total
At 1 July 2025 (36.5) (95.0) (180.7) (312.2) 168.5 (143.7)
Exchange adjustments \u2013 \u2013 0.8 0.8 3.1 3.9
Financing cash flows 9.8 30.0 46.6 86.4 (59.8) 26.6
Interest expense \u2013 (9.9) (4.9) (14.8) \u2013 (14.8)
Interest payments \u2013 9.9 \u2013 9.9 \u2013 9.9
New leases \u2013 \u2013 (17.7) (17.7) \u2013 (17.7)
Disposals of subsidiaries \u2013 \u2013 2.7 2.7 2.7
At 30 June 2026 (26.7) (65.0) (153.2) (244.9) 111.8 (133.1)
(In \u00a3s million)
Bank
overdrafts Bank loans
Lease
liabilities Subtotal
Cash
and cash
equivalents Total
At 1 July 2024 (restated) (39.1) (65.0) (179.3) (283.4) 160.9 (122.5)
Exchange adjustments \u2013 \u2013 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 \u2013 (9.5) (4.6) (14.1) \u2013 (14.1)
Interest payments \u2013 9.5 \u2013 9.5 \u2013 9.5
New leases \u2013 \u2013 (48.8) (48.8) \u2013 (48.8)
At 30 June 2025 (36.5) (95.0) (180.7) (312.2) 168.5 (143.7)
", "dimensions": { "concept": "ifrs-full:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-497": { "value": "30 Reconciliation of financial liabilities arising from financing activities Net debt
(In \u00a3s million)
2026
2025
Cash and cash equivalents
111.8
168.5
Bank overdrafts
(26.7)
(36.5)
Bank loans
(65.0)
(95.0)
Net cash
20.1
37.0
Lease liabilities
(153.2)
(180.7)
Net debt including lease liabilities
(133.1)
(143.7)
Net debt reconciliation (In \u00a3s million) Bank overdrafts Bank loans Lease liabilities Subtotal Cash and cash equivalents Total At 1 July 2025 (36.5) (95.0) (180.7) (312.2) 168.5 (143.7) Exchange adjustments \u2013 \u2013 0.8 0.8 3.1 3.9 Financing cash flows 9.8 30.0 46.6 86.4 (59.8) 26.6 Interest expense \u2013 (9.9) (4.9) (14.8) \u2013 (14.8) Interest payments \u2013 9.9 \u2013 9.9 \u2013 9.9 New leases \u2013 \u2013 (17.7) (17.7) \u2013 (17.7) Disposals of subsidiaries \u2013 \u2013 2.7 2.7 2.7 At 30 June 2026 (26.7) (65.0) (153.2) (244.9) 111.8 (133.1) (In \u00a3s million) Bank overdrafts Bank loans Lease liabilities Subtotal Cash and cash equivalents Total At 1 July 2024 (restated) (39.1) (65.0) (179.3) (283.4) 160.9 (122.5) Exchange adjustments \u2013 \u2013 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 \u2013 (9.5) (4.6) (14.1) \u2013 (14.1) Interest payments \u2013 9.5 \u2013 9.5 \u2013 9.5 New leases \u2013 \u2013 (48.8) (48.8) \u2013 (48.8) At 30 June 2025 (36.5) (95.0) (180.7) (312.2) 168.5 (143.7)", "dimensions": { "concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-467": { "value": "
31 Subsequent events
The final dividend for 2026 of 0.29 pence per share (\u00a34.6 million) will be proposed at the Annual General Meeting on 18 November 2026 and
has not been included as a liability. If approved, the final dividend will be paid on 26 November 2026 to shareholders on the register at the
close of business on 16 October 2026.
", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:213800QC8AWD4BO8TH08", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } } } }