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   "value": "1 General information Moonpig Group plc (the \u201cCompany\u201d or \u201cParent Company\u201d) is a public limited company incorporated in the United Kingdom under the Companies Act 2006, whose shares are traded on the London Stock Exchange. The consolidated financial statements of the Company as at and for the year ended 30 April 2024 comprise the Company and its interests in subsidiaries (together referred to as the \u201cGroup\u201d). The Company is domiciled in the United Kingdom and its registered address is Herbal House, 10 Back Hill, London, EC1R 5EN, England, United Kingdom. The Company\u2019s LEI number is 213800VAYO5KCAXZHK83. Basis of preparation The consolidated financial statements of Moonpig Group plc have been prepared in accordance with UK adopted international accounting standards in conformity with the requirements of the Companies Act 2006. All figures presented are rounded to the nearest thousand (\u00a3000), unless otherwise stated. The consolidated financial statements have been prepared on the going concern basis and under the historical cost convention modified by revaluation of financial assets and financial liabilities held at fair value through profit and loss. Basis of consolidation Subsidiaries are entities over which the Group has control. Control exists when the Group has existing rights that give it the ability to direct the relevant activities of an entity and has the ability to affect the returns the Group will receive as a result of its involvement with the entity. In assessing control, potential voting rights that are currently exercisable or convertible are taken into account. The financial statements of subsidiaries are included in the consolidated financial statements from the date that control commences until the date that control ceases. Intercompany transactions and balances between Group companies are eliminated on consolidation. The financial statements of all subsidiary undertakings are prepared to the same reporting date as the Company. All subsidiary undertakings have been consolidated. The subsidiary undertakings of the Company at 30 April 2024 are detailed at the end of the notes to the consolidated financial statements on page 167. Consideration of climate change In preparing the financial statements, the Directors have considered the impact of climate change, particularly in the context of the risks identified in the TCFD disclosures within the Annual Report and Accounts for the year ended 30 April 2024. There has been no material impact identified on the financial reporting judgements and estimates. In particular, the Directors considered the impact of climate change in respect of the following areas: \u2022 Going concern and viability of the Group over the next three years. \u2022 Cash flow forecasts used in the impairment assessments of non-current assets including goodwill and other intangible assets. \u2022 Carrying amount and useful economic lives of property, plant and equipment. Whilst there is currently no material financial impact expected from climate change in the short or medium term, the Directors will assess climate-related risks at each reporting date against judgements and estimates made in preparation of the Group\u2019s consolidated financial statements. 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 of the Annual Report and Accounts for the year ended 30 April 2024. The Group has continued to generate positive operating cash flow and finished the year with liquidity headroom of \u00a369,378,000 (2023: \u00a3102,394,000) comprising gross cash and unutilised committed facilities. During the financial year the Group completed a refinancing, replacing its term loan and revolving credit facility with a new \u00a3180,000,000 committed four-year Revolving Credit Facility (the \u201cRCF\u201d). The RCF has an initial maturity date of 29 February 2028 with an option to extend by one year (subject to lender approval). The amounts drawn under the RCF bear interest at a floating reference rate plus a margin. The reference rates are SONIA for loans in Sterling, EURIBOR for loans in Euro and SOFR for loans in US Dollars. As at 30 April 2024 the Group had drawn down \u00a3113,000,000 and \u20ac8,500,000 of the available revolving credit facility. The Group\u2019s interest rate hedging arrangements now comprise a SONIA interest rate cap with a cap strike rate of 3.00% on \u00a370m notional until 30 November 2024 and a SONIA interest rate cap, put in place during the current financial year, of 5.00% on \u00a350m notional from 29 November 2024 until 1 June 2025, reducing thereafter to \u00a335m notional until expiry on 30 November 2025. This follows the expiry of a SONIA interest rate swap (at a rate of 2.4725% on \u00a390m notional) on 30 November 2023. The RCF is subject to two covenants, each tested at six-monthly intervals. The leverage covenant, measuring the ratio of net debt to last twelve months Adjusted EBITDA, is a maximum of 3.5x until April 2025 and 3.0x thereafter. The interest cover covenant, measuring the ratio of last twelve months Adjusted EBITDA (excluding share based payments, as specified in the facilities agreement) to the total of bank interest payable and interest payable on leases, is a minimum of 3.5x for the term of the facility. The Group has complied with all covenants from entering the RCF until the date of these consolidated financial statements and is forecast to comply with these during the going concern assessment period. To support the Group\u2019s assessment of going concern, detailed trading and cash flow forecasts, including forecast liquidity and covenant compliance, were prepared for the 22-month period to 30 April 2026. The Directors have reviewed the severe but plausible scenarios as described within the viability statement of the Annual Report and Accounts for the year ended 30 April 2024; in these scenarios, the Group continues to have sufficient resources to continue in operational existence. In the event that more severe impacts occur, controllable mitigating actions are available to the Group should they be required. The Directors also reviewed the results of reverse stress testing performed throughout the going concern and viability periods, to provide an illustration of the extent to which existing customer purchase frequency and levels of new customer acquisition would need to deteriorate in order that their cumulative effect should either trigger a breach in the Group\u2019s covenants under the RCF or else exhaust liquidity. The probability of this scenario occurring was deemed to be remote given the resilient nature of the business model and strong cash conversion of the Group. After making enquiries, the Directors have a reasonable expectation that the Group has adequate resources to continue in operational existence for at least 12 months from the date of signing these consolidated financial statements. Accordingly, they continue to adopt the going concern basis in preparing these consolidated financial statements, in accordance with those parts of the Companies Act 2006 applicable to companies reporting under IFRS. Critical accounting judgements and estimates In preparing these consolidated financial statements, management has made judgements and estimates that affect the application of the accounting policies and the reported amounts of assets, liabilities, income and expenses. Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to estimates are recognised prospectively. The areas of judgement which have the greatest potential effect on the amounts recognised in the consolidated financial statements are: Capitalisation of internally generated assets Certain costs incurred in the developmental phase of an internal project, which include the development of technology, app and platform enhancements and internally generated software and trademarks, are capitalised as intangible assets if a number of criteria are met. The costs of internally developed assets include capitalised expenses of employees working full time on software development projects, third-party firms and software licence fees. Management has made judgements and assumptions when assessing whether development meets these criteria and on measuring the costs attributed to such projects. The amounts of, and movements in, such assets are set out in Note 11. The areas of estimates which have the greatest potential effect on the amounts recognised in the financial statements are: Useful life of internally generated assets The estimated useful lives which are used to calculate amortisation of internally generated assets (the Group\u2019s platforms and applications) are based on the length of time these assets are expected to generate income and be of benefit to the Group. The uncertainty included in this estimate is that if the useful lives are estimated to differ from the actual useful lives of the intangible assets, this could result in accelerated amortisation in future years and/or impairments. The economic lives of internally generated intangible assets are estimated at three years. Amortisation methods, useful lives and residual values are reviewed at each reporting date and adjusted if appropriate. If the useful life of internally generated assets were estimated to be shorter or longer by one year, than the current useful life of three years, the net book value would (decrease)/increase by (\u00a35,393,000)/\u00a34,556,000 from the amount recognised as at 30 April 2024. The amounts of, and movements in, such assets are set out in Note 11. Experiences merchant accrual The merchant accrual has been identified as a significant estimate following the acquisition of Experiences, which acts as an agent at the point of sale. When a voucher is purchased, the expected value of future amounts that will become payable to merchant providers is recognised within trade and other payables on the balance sheet. The Group takes into account historical redemption rates when estimating future payments to merchant providers, with the span between the upper and the lower ends of the range in historical trends for these rates equivalent to a \u00a32,453,000 movement in the amount recognised in revenue. The estimates are trued up for actual customer utilisation rates in the year. Carrying amount of Experiences goodwill Goodwill is tested annually for impairment. The critical accounting estimates made in the calculation of the recoverable amount are: \u2022  Pre-perpetuity period of six years (2023: seven years). \u2022  Pre-perpetuity compound annual revenue growth rate of 6.6% (2023: 10.5%). \u2022  Discount rate of 15.1% (2023: 13.5%). Sensitivity analysis and further disclosure relating to these critical accounting estimates is set out in Note 11.",
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   "value": "Basis of preparation The consolidated financial statements of Moonpig Group plc have been prepared in accordance with UK adopted international accounting standards in conformity with the requirements of the Companies Act 2006. All figures presented are rounded to the nearest thousand (\u00a3000), unless otherwise stated. The consolidated financial statements have been prepared on the going concern basis and under the historical cost convention modified by revaluation of financial assets and financial liabilities held at fair value through profit and loss. ",
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   "value": "The consolidated financial statements of Moonpig Group plc have been prepared in accordance with UK adopted international accounting standards in conformity with the requirements of the Companies Act 2006. ",
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   "value": "Basis of consolidation Subsidiaries are entities over which the Group has control. Control exists when the Group has existing rights that give it the ability to direct the relevant activities of an entity and has the ability to affect the returns the Group will receive as a result of its involvement with the entity. In assessing control, potential voting rights that are currently exercisable or convertible are taken into account. The financial statements of subsidiaries are included in the consolidated financial statements from the date that control commences until the date that control ceases. Intercompany transactions and balances between Group companies are eliminated on consolidation. The financial statements of all subsidiary undertakings are prepared to the same reporting date as the Company. All subsidiary undertakings have been consolidated. The subsidiary undertakings of the Company at 30 April 2024 are detailed at the end of the notes to the consolidated financial statements on page 167. ",
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   "value": "Consideration of climate change In preparing the financial statements, the Directors have considered the impact of climate change, particularly in the context of the risks identified in the TCFD disclosures within the Annual Report and Accounts for the year ended 30 April 2024. There has been no material impact identified on the financial reporting judgements and estimates. In particular, the Directors considered the impact of climate change in respect of the following areas: \u2022 Going concern and viability of the Group over the next three years. \u2022 Cash flow forecasts used in the impairment assessments of non-current assets including goodwill and other intangible assets. \u2022 Carrying amount and useful economic lives of property, plant and equipment. Whilst there is currently no material financial impact expected from climate change in the short or medium term, the Directors will assess climate-related risks at each reporting date against judgements and estimates made in preparation of the Group\u2019s consolidated financial statements. ",
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  },
  "fact-368": {
   "value": "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 of the Annual Report and Accounts for the year ended 30 April 2024. The Group has continued to generate positive operating cash flow and finished the year with liquidity headroom of \u00a369,378,000 (2023: \u00a3102,394,000) comprising gross cash and unutilised committed facilities. During the financial year the Group completed a refinancing, replacing its term loan and revolving credit facility with a new \u00a3180,000,000 committed four-year Revolving Credit Facility (the \u201cRCF\u201d). The RCF has an initial maturity date of 29 February 2028 with an option to extend by one year (subject to lender approval). The amounts drawn under the RCF bear interest at a floating reference rate plus a margin. The reference rates are SONIA for loans in Sterling, EURIBOR for loans in Euro and SOFR for loans in US Dollars. As at 30 April 2024 the Group had drawn down \u00a3113,000,000 and \u20ac8,500,000 of the available revolving credit facility. The Group\u2019s interest rate hedging arrangements now comprise a SONIA interest rate cap with a cap strike rate of 3.00% on \u00a370m notional until 30 November 2024 and a SONIA interest rate cap, put in place during the current financial year, of 5.00% on \u00a350m notional from 29 November 2024 until 1 June 2025, reducing thereafter to \u00a335m notional until expiry on 30 November 2025. This follows the expiry of a SONIA interest rate swap (at a rate of 2.4725% on \u00a390m notional) on 30 November 2023. The RCF is subject to two covenants, each tested at six-monthly intervals. The leverage covenant, measuring the ratio of net debt to last twelve months Adjusted EBITDA, is a maximum of 3.5x until April 2025 and 3.0x thereafter. The interest cover covenant, measuring the ratio of last twelve months Adjusted EBITDA (excluding share based payments, as specified in the facilities agreement) to the total of bank interest payable and interest payable on leases, is a minimum of 3.5x for the term of the facility. The Group has complied with all covenants from entering the RCF until the date of these consolidated financial statements and is forecast to comply with these during the going concern assessment period. To support the Group\u2019s assessment of going concern, detailed trading and cash flow forecasts, including forecast liquidity and covenant compliance, were prepared for the 22-month period to 30 April 2026. The Directors have reviewed the severe but plausible scenarios as described within the viability statement of the Annual Report and Accounts for the year ended 30 April 2024; in these scenarios, the Group continues to have sufficient resources to continue in operational existence. In the event that more severe impacts occur, controllable mitigating actions are available to the Group should they be required. The Directors also reviewed the results of reverse stress testing performed throughout the going concern and viability periods, to provide an illustration of the extent to which existing customer purchase frequency and levels of new customer acquisition would need to deteriorate in order that their cumulative effect should either trigger a breach in the Group\u2019s covenants under the RCF or else exhaust liquidity. The probability of this scenario occurring was deemed to be remote given the resilient nature of the business model and strong cash conversion of the Group. After making enquiries, the Directors have a reasonable expectation that the Group has adequate resources to continue in operational existence for at least 12 months from the date of signing these consolidated financial statements. Accordingly, they continue to adopt the going concern basis in preparing these consolidated financial statements, in accordance with those parts of the Companies Act 2006 applicable to companies reporting under IFRS. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-369": {
   "value": "Critical accounting judgements and estimates In preparing these consolidated financial statements, management has made judgements and estimates that affect the application of the accounting policies and the reported amounts of assets, liabilities, income and expenses. Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to estimates are recognised prospectively. The areas of judgement which have the greatest potential effect on the amounts recognised in the consolidated financial statements are: Capitalisation of internally generated assets Certain costs incurred in the developmental phase of an internal project, which include the development of technology, app and platform enhancements and internally generated software and trademarks, are capitalised as intangible assets if a number of criteria are met. The costs of internally developed assets include capitalised expenses of employees working full time on software development projects, third-party firms and software licence fees. Management has made judgements and assumptions when assessing whether development meets these criteria and on measuring the costs attributed to such projects. The amounts of, and movements in, such assets are set out in Note 11. The areas of estimates which have the greatest potential effect on the amounts recognised in the financial statements are: Useful life of internally generated assets The estimated useful lives which are used to calculate amortisation of internally generated assets (the Group\u2019s platforms and applications) are based on the length of time these assets are expected to generate income and be of benefit to the Group. The uncertainty included in this estimate is that if the useful lives are estimated to differ from the actual useful lives of the intangible assets, this could result in accelerated amortisation in future years and/or impairments. The economic lives of internally generated intangible assets are estimated at three years. Amortisation methods, useful lives and residual values are reviewed at each reporting date and adjusted if appropriate. If the useful life of internally generated assets were estimated to be shorter or longer by one year, than the current useful life of three years, the net book value would (decrease)/increase by (\u00a35,393,000)/\u00a34,556,000 from the amount recognised as at 30 April 2024. The amounts of, and movements in, such assets are set out in Note 11. Experiences merchant accrual The merchant accrual has been identified as a significant estimate following the acquisition of Experiences, which acts as an agent at the point of sale. When a voucher is purchased, the expected value of future amounts that will become payable to merchant providers is recognised within trade and other payables on the balance sheet. The Group takes into account historical redemption rates when estimating future payments to merchant providers, with the span between the upper and the lower ends of the range in historical trends for these rates equivalent to a \u00a32,453,000 movement in the amount recognised in revenue. The estimates are trued up for actual customer utilisation rates in the year. Carrying amount of Experiences goodwill Goodwill is tested annually for impairment. The critical accounting estimates made in the calculation of the recoverable amount are: \u2022  Pre-perpetuity period of six years (2023: seven years). \u2022  Pre-perpetuity compound annual revenue growth rate of 6.6% (2023: 10.5%). \u2022  Discount rate of 15.1% (2023: 13.5%). Sensitivity analysis and further disclosure relating to these critical accounting estimates is set out in Note 11.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-320": {
   "value": "2 Summary of significant accounting policies New standards, amendments and interpretations adopted from 1 May 2023 The following amendments are effective for the year beginning 1 May 2023: \u2022  Disclosure of Accounting Policies (Amendments to IAS 1 and IFRS Practice Statement 2). \u2022  Definition of Accounting Estimates (amendments to IAS 8). \u2022  Deferred Tax Related to Assets and Liabilities arising from a Single Transaction (Amendments to IAS 12). \u2022  International Tax Reform \u2013 Pillar Two Model Rules (Amendments to IAS 12). These amendments to various IFRS standards are mandatorily effective for reporting periods beginning on or after 1 May 2023 and had no material impact on the year-end consolidated financial statements of the Group. New standards, amendments and interpretations not yet adopted The following adopted IFRSs have been issued but have not been applied by the Group in these consolidated financial statements. Their adoption is not expected to have material effect on the financial statements unless otherwise indicated: The following amendments are effective for the year beginning 1 May 2024: \u2022  IFRS 16 Leases (Amendment \u2013 Liability in a Sale and Leaseback). \u2022  IAS 1 Presentation of Financial Statements (Amendment \u2013 Classification of Liabilities as Current or Non-current). \u2022  IAS 1 Presentation of Financial statements (Amendment \u2013 Non-current Liabilities with Covenants). The following amendments are effective for the year beginning 1 May 2025: \u2022  Lack of Exchangeability (Amendments to IAS 21 The Effects of Changes in Foreign Exchange rates) The following amendments are effective for the year beginning 1 May 2027: \u2022  IFRS 18 Presentation and Disclosure in the Financial Statements. The principal accounting policies are set out below. Policies have been applied consistently, other than where new policies have been applied. a)  Foreign currency translation The consolidated financial statements are presented in Pounds Sterling, which is the Group\u2019s presentational currency, and are rounded to the nearest thousand. The income and cash flow statements of Group undertakings that are expressed in other currencies are translated to Sterling using exchange rates applicable on the dates of the underlying transactions. Average rates of exchange in each year are used where the average rate approximates the relevant exchange rate on the date of the underlying transactions. Assets and liabilities of Group undertakings are translated at the applicable rates of exchange at the end of each year. The differences between retained profits translated at average and closing rates of exchange are taken to the foreign currency translation reserve, as are differences arising on the retranslation to Sterling (using closing rates of exchange) of overseas net assets at the beginning of the year and are presented as a separate component of equity. They are recognised in the income statement when the gain or loss on disposal of a Group undertaking is recognised. Foreign currency transactions are initially recognised in the functional currency of each entity in the Group using the exchange rate ruling at the date of the transaction. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation of foreign currency assets and liabilities at year-end rates of exchange are recognised in the income statement. Foreign exchange gains or losses recognised in the income statement are included in operating profit or finance costs / income depending on the underlying transactions that gave rise to these exchange differences. b) Revenue The Group recognises revenue when it has satisfied its performance obligations to external customers and control of the goods has been transferred. The Group is principally engaged in the sale of cards, physical gifts and gift experiences. i)  Sale of cards and physical gifts The Group generates revenue from the sale of cards and physical gifts. Shipping and handling is not a separate performance obligation and any shipping fees charged to the customer are included in the transaction price. The sale of goods and any shipping and handling represents a single performance obligation which is satisfied upon delivery of the relevant goods and the transfer of control to that customer. Revenue is measured at the transaction price received net of value added tax, discounts and is reduced for provisions of customer returns and remakes based on the history of such matters. The cost of shipping is directly associated with generating revenue and therefore presented within cost of sales. ii)  Subscription revenue The Group operates subscription membership schemes whereby customers are charged an upfront annual fee in return for discounts on subsequent greeting card purchases and other ancillary benefits over the following 12-month period. In addition, for new members, the initial greeting card purchase is typically subject to a discount. Revenue is measured at the transaction price, which is the standalone selling price of the subscription membership. The membership contract gives rise to a performance obligation because it grants the customer an option to acquire additional goods and services and that option provides material rights that the customer would not receive without entering that contract. Revenue is recognised as goods or services are transferred in line with the exercise of those material rights. The material rights provided to subscription members currently comprise: \u2022  The discount on the initial greeting card purchase, in the first year of subscription membership only, to the extent that this exceeds the price that a customer could access through generally available discounts. \u2022  Expected usage of the discount on subsequent card purchases, to the extent that this exceeds the price that a customer could otherwise access through generally available discounts. \u2022  Expected usage of ancillary benefits, such as free postcards. iii) Sale of gift experiences The Group operates a platform for the distribution of gift experience vouchers that may be redeemed for a wide choice of experiences provided by third party merchant partners and either gifted or kept for a consumer\u2019s own use. Revenue is recognised when a consumer purchases a gift experience, acting as an agent at the point of sale. At this point, the Group\u2019s obligations are substantially complete, subject to a provision for refunds as stipulated in the terms of the sale, as the Group\u2019s merchant partners provide gift experience services, following redemption either through the Group\u2019s websites or directly with the recipient\u2019s chosen merchant partner. The amount of revenue recognised primarily comprises the expected value of fees and any other income receivable in accordance with the Group\u2019s contracts with third party merchant partners, rather than the gross value of vouchers purchased. This includes an estimate of the revenue to be recognised in relation to vouchers which are not redeemed based on historical rates. Each voucher is multi-purpose and can be exchanged for any experience at any point until redemption, on account of which merchants are not paid a share of the gross value of a voucher until after redemption. The expected value of future amounts that will become payable to merchants is included within trade and other payables on the balance sheet and estimates are trued up for actual customer redemption rates. See further information within critical accounting estimates on page 135. Where non-redemption exceeds the expected rate for a cohort of vouchers, the Group recognises revenue from the additional unredeemed vouchers and derecognises the accrued merchant payable once its legal obligations to the merchants expire. c) Taxation Taxation is chargeable on the profits for the year, together with deferred taxation. The current income tax charge is calculated based on tax laws enacted or substantively enacted at the balance sheet date in the countries where the Group\u2019s subsidiaries operate and generate taxable income. Deferred taxation is provided in full using the liability method for temporary differences between the carrying amount of assets and liabilities for financial reporting purposes and the amount used for taxation purposes. A deferred tax asset is recognised only to the extent that it is probable that future taxable profits will be available against which the asset can be utilised. Deferred tax is determined using the tax rates that have been enacted or substantively enacted by the balance sheet date and are expected to apply when the related deferred tax asset is realised, or deferred tax liability is settled. Deferred tax relating to items recognised outside of profit or loss is also recognised outside profit or loss. Deferred tax items are recognised in correlation to the underlying transaction either in other comprehensive income or directly in equity. Deferred tax assets and liabilities are offset if a legally enforceable right exists to set off current tax assets against current income tax liabilities and the deferred taxes relate to the same taxable entity and the same taxation authority. Tax is recognised in the income statement except to the extent that it relates to items recognised in other comprehensive income or directly in equity, in which case it is recognised in the statement of other comprehensive income or the statement of changes in equity. d)  Business combinations Business combinations are accounted for using the acquisition method. The cost of an acquisition is measured as the aggregate of the consideration transferred which is measured at the acquisition date. The acquiree\u2019s identifiable assets, liabilities and contingent liabilities that meet the conditions for recognition under IFRS 3 Business Combinations are recognised at their fair values at the acquisition date. Acquisition-related items such as legal or professional fees are recognised as expenses in the year in which the costs are incurred as Adjusting Items. e) Goodwill Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the Group\u2019s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill relates to the Greetz and Experiences cash-generating units. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less any accumulated impairment losses. Goodwill is not subject to amortisation but is tested for impairment annually or whenever there is evidence that it may be required. Any impairment of goodwill is recognised immediately in the income statement and is not subsequently reversed. Goodwill is denominated in the currency of the acquired entity and revalued to the closing exchange rate at each reporting year date. Goodwill in respect of subsidiaries is included in intangible assets. On disposal of a subsidiary, the attributable amount of goodwill is included in the determination of the profit or loss on disposal f)  Intangible assets other than goodwill i)  Separately acquired intangible assets Intangible assets acquired separately are measured on initial recognition at fair value at the acquisition date, provided they are identifiable and capable of reliable measurement. Intangible assets with a finite useful life that are acquired separately are carried at cost less accumulated amortisation and impairment losses. These intangible assets are amortised on a straight-line basis over their remaining useful lives, consistent with the pattern of economic benefits expected to be received. The amortisation charge is included within selling and administrative expenses in the income statement. ii)  Internally generated research and development costs Research expenditure is charged to the income statement in the year in which it is incurred. Development expenditure is charged to the income statement in the year it is incurred unless it meets the recognition criteria of IAS 38 Intangible Assets to be capitalised as an intangible asset. Following initial recognition of the development expenditure as an asset, the asset is carried at cost less any accumulated amortisation and impairment losses. Amortisation begins when development is complete and the asset is available for use; the charge is included within selling and administrative expenses in the income statement. The estimated useful lives of separately acquired and internally generated assets are as follows: Straight-line amortisation period Trademark 10 years Technology and development costs 3 years Customer relationships 1 to 12 years Software 3 to 5 years Other intangibles 2 to 4 years g)  Impairment of non-financial assets Assets are reviewed for impairment whenever events indicate that the carrying amount of a cash-generating unit or the carrying amounts of non-financial assets may not be recoverable. In addition, assets that have indefinite useful lives are tested annually for impairment. An impairment loss is recognised to the extent that the carrying amount exceeds the higher of the asset\u2019s fair value less costs to sell and its value in use. A cash-generating unit is the smallest identifiable group of assets that generates cash flows which are largely independent of the cash flows from other assets or groups of assets. At the acquisition date, any goodwill acquired is allocated to the relevant cash-generating unit or group of cash-generating units expected to benefit from the acquisition for the purpose of impairment testing of goodwill. h)  Impairment of financial assets held at amortised cost As permitted by IFRS 9 Financial Instruments, loss allowances on trade receivables arising from the recognition of revenue under IFRS 15 Revenue from Contracts with Customers are initially measured at an amount equal to lifetime expected losses. Allowances in respect of loans and other receivables are initially recognised at an amount equal to 12-month expected credit losses. Allowances are measured at an amount equal to the lifetime expected credit losses where the credit risk on the receivables increases significantly after initial recognition. i)  Property, plant and equipment Property, plant and equipment are stated at cost less accumulated depreciation and impairment. Depreciation is calculated on a straight-line basis to write off the assets over their useful economic life. No depreciation is provided on freehold land. The estimated useful lives are as follows: Straight-line depreciation period Freehold property 25 years Plant and machinery 4 years Fixtures and fittings 4 years Leasehold improvements 10 years or the unexpired term of lease if lower Computer equipment 3 years Right-of-use assets (plant and machinery, land and buildings) Lease length Climate change is not considered to materially impact the estimated useful lives of assets. Although extreme weather events could potentially damage manufacturing and distribution facilities, the probability of this occurring at the Group\u2019s most vulnerable location, Guernsey, is only 0.2% annually over the expected lifespan of the assets. Furthermore, the Group has flexibility in its production network and could shift production to other locations to mitigate any business interruptions. j)  Leased assets Group as lessee The Group records its lease obligations in accordance with the principles for the recognition, measurement, presentation and disclosures of leases as set out in IFRS 16. The Group applies IFRS 16 Leases to contractual arrangements which are, or contain, leases of assets and consequently recognises right-of-use assets and lease liabilities at the commencement of the leasing arrangement, with the asset included in Note 13 and the liabilities included as part of borrowings in Note 20. The nature of the Group\u2019s leases are offices, warehouses, and printing machinery. Lease liabilities are initially recognised at an amount equal to the present value of estimated contractual lease payments at the inception of the lease, after taking into account any options to extend the term of the lease to the extent they are reasonably certain to be exercised. Lease commitments are discounted to present value using the interest rate implicit in the lease if this can be readily determined, or the applicable incremental rate of borrowing, as appropriate. Right-of-use assets are initially recognised at an amount equal to the lease liability, adjusted for initial direct costs in relation to the assets, then depreciated over the shorter of the lease term and their estimated useful lives. Group as lessor The Group has entered into a lease agreement as a lessor with respect to one of its properties. This is accounted for as an operating lease as the lease does not transfer substantially all the risks and rewards of ownership to the lessee. When the Group is an intermediate lessor, it accounts for the head lease and the sublease as two separate contracts. The sublease is classified as a finance or operating lease by reference to the right-of-use asset arising from the head lease. Rental income from operating leases is recognised on a straight-line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight-line basis over the lease term. k) Inventories Inventories include raw materials and finished goods and are stated at the lower of cost and net realisable value. Cost is based on the weighted average cost incurred in acquiring inventories and bringing them to their existing location and condition, which will include raw materials, direct labour and overheads, where appropriate. l)  Cash and cash equivalents Cash and cash equivalents comprise cash in hand, call deposits, cash held by payment service providers and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of changes in value, with a maturity of three months or less. Cash equivalents relate to cash in transit from various payment processing intermediaries that provide receipting services to the Group. For the purposes of the consolidated cash flow statement, cash and cash equivalents consist of cash and short-term deposits as defined above and are shown net of bank overdrafts, which are included as current borrowings in the liabilities section on the balance sheet. m)  Financial instruments The primary objective of the Group\u2019s business model for managing financial assets, with regard to the management of cash, is to protect against the loss of principal. Additionally, the Group aims to maximise liquidity by concentrating cash centrally; to align the maturity profile of external investments with that of the forecast liquidity profile; to wherever practicable, match the interest rate profile of external investments to that of debt maturities or fixings; and to optimise the investment yield within the Group\u2019s investment parameters. Financial assets and liabilities are recognised when the Group becomes a party to the contractual provisions of the relevant instrument and derecognised when it ceases to be a party. Such assets and liabilities are classified as current if they are expected to be realised or settled within 12 months after the balance sheet date. If not, they are classified as non-current. In addition, current liabilities include amounts where the entity does not have an unconditional right to defer settlement of the liability for at least  12 months after the balance sheet date. Non-derivative financial assets are classified on initial recognition in accordance with the Group\u2019s business model as investments, loans and receivables, or cash and cash equivalents and accounted for as follows: \u2022  Loans and other receivables: These are non-derivative financial assets with fixed or determinable payments that are solely payments of principal and interest on the principal amount outstanding, that are primarily held to collect contractual cash flows. These balances include trade and other receivables and are measured at amortised cost, using the effective interest rate method and stated net of allowances for credit losses. \u2022  Cash and cash equivalents: Cash and cash equivalents include cash in hand, deposits held on call and cash in transit. Cash equivalents normally comprise instruments with maturities of three months or less at their date of acquisition. In the cash flow statement, cash and cash equivalents are shown net of bank overdrafts, which are included as current borrowings in the liabilities section on the balance sheet. Non-derivative financial liabilities, including borrowings, trade payables and the merchant accrual, are stated at amortised cost using the effective interest method. For borrowings, their carrying amount includes accrued interest payable. The effective interest method takes into account both the contractual cash flows and the time value of money. The carrying amount of the financial liability is adjusted over time to reflect the unwinding of the discount, whereby the discount represents the difference between the initial fair value and the amount paid or received. The discounting process involves applying a discount rate to the future cash flows associated with the financial liability. The effect of discounting is recognised as an interest expense in the profit and loss over the expected term of the financial liability. Derivative financial instruments are used to manage risks arising from changes in interest rates relating to the Group\u2019s external debt. The Group does not hold or issue derivative financial instruments for trading purposes. The Group uses the derivatives to hedge highly probable forecast transactions and therefore, the instruments are designated as cash flow hedges. Derivatives are initially recognised at fair value on the date a contract is entered into and are subsequently remeasured at their fair value at each reporting date. At inception of designated hedging relationships, the Group documents the risk management objective and strategy for undertaking the hedge. The Group also documents the economic relationship between the hedged item and the hedging instrument, including whether the changes in the cash flows of the hedged item and hedging instrument are expected to offset each other. The effective element of any gain or loss from remeasuring the derivative instrument is recognised in other comprehensive income (\u201cOCI\u201d) and accumulated in the hedging reserve (presented in \u201cother reserves\u201d in the statement of changes in equity). Any change in the fair value of time value of the derivative instrument is also recognised in OCI as part of cash flow hedges and accumulated in the cost of hedging reserve (presented in \u201cother reserves\u201d in the statement of changes in equity). Any element of the remeasurement of the derivative instrument that does not meet the criteria for an effective hedge is recognised immediately in the Group income statement within finance costs. When a hedging instrument expires or is sold, or when a hedge no longer meets the criteria for hedge accounting, any cumulative gain or loss existing in OCI at that time remains in OCI and is recognised when the forecast transaction is ultimately recognised in the income statement within finance costs. When a forecast transaction is no longer expected to occur, the cumulative gain or loss that was reported in OCI is recycled to the income statement. The full fair value of a hedging derivative is classified as a non-current asset or liability if the remaining maturity of the hedged item is more than 12 months or, as a current asset or liability, if the remaining maturity of the hedged item is less than 12 months. n)  Segmental analysis The Group is organised and managed based on its segments (Moonpig, Greetz and Experiences). These are the reportable and operating segments for the Group as they form the focus of the Group\u2019s internal reporting systems and are the basis used by the chief operating decision maker (\u201cCODM\u201d), identified as the CEO and CFO, for assessing performance and allocating resources. The prices agreed between Group companies for intra-group services and fees are based on normal commercial practices which would apply between independent businesses. o) Provisions Provisions are recognised when either a legal or constructive obligation as a result of a past event exists at the balance sheet date, it is probable that an outflow of economic resources will be required to settle the obligation and a reasonable estimate can be made of the amount of the obligation. p)  Pensions and other post-employment benefits The Group contributes to defined contribution pensions schemes and payments to these are charged as an expense and accrued over time. q)  Adjusting Items Adjusting Items are significant items of income or expense which individually or, if of a similar type, in aggregate, are relevant to an understanding of the Group\u2019s underlying financial performance because of their size, nature or incidence. In identifying and quantifying Adjusting Items, the Group consistently applies a policy that defines criteria that are required to be met for an item to be classified as an Adjusting Item. These items are separately disclosed in the segmental analyses or in the notes to the financial statements as appropriate. The Group believes that these items are useful to users of the consolidated financial statements in helping them to understand the underlying business performance and are used to derive the Group\u2019s principal non-GAAP measures of Adjusted EBITDA, Adjusted EBIT and Adjusted PBT, which exclude the impact of Adjusting Items and which are reconciled from operating profit and profit before taxation. r) Equity Called-up share capital Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new shares are shown in equity as a deduction from the proceeds. Share premium The amount subscribed for the ordinary shares in excess of the nominal value of these new shares is recorded in share premium. Costs that directly relate to the issue of ordinary shares are deducted from share premium net of corporation tax. Merger reserve The merger reserve relates to the merger reserve arising from the prior group restructuring, accounted for under common control. Other reserves Share-based payment reserve The share-based payment reserve is built up of charges in relation to equity-settled share-based payment arrangements which have been recognised within the consolidated income statement. Hedging reserve The hedging reserve comprises the effective portion of the cumulative net change in the fair value of cash flow hedging instruments related to hedged transactions that have not yet occurred and the cumulative net change in the fair value of time value on the cash flow hedging instruments. Foreign currency translation reserve The foreign currency translation reserve represents the accumulated exchange differences arising since the acquisition of Greetz from the impact of the translation of subsidiaries with a functional currency other than Sterling. s)  Earnings per share The Group presents basic and diluted EPS for its ordinary shares. Basic EPS is calculated by dividing the profit attributable to ordinary shareholders by the weighted average number of ordinary shares outstanding during the year. For diluted EPS, the weighted average number of ordinary shares is adjusted to assume conversion of all dilutive potential ordinary shares. t)  Share-based payments The Group has equity-settled compensation plans. Equity-settled share-based payments are measured at fair value at the date of grant. The fair value determined at the grant date of the equity-settled share-based payments is expensed over the vesting period, based on the Group\u2019s estimate of awards that will eventually vest. For plans where the vesting conditions are based on a market condition, such as total shareholder return, the fair value at date of grant reflects the probability that this condition will not be met and therefore is fixed thereafter, irrespective of actual vesting. Fair value is measured using the Black-Scholes and Monte Carlo option pricing model, except where vesting is subject to market conditions when the Stochastic option pricing model is used. A Chaffe model is used to value the holding period. The expected term used in the models has been adjusted based on management\u2019s best estimate, for the effects of non-transferability, exercise restrictions and behavioural considerations.",
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    "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-370": {
   "value": "New standards, amendments and interpretations adopted from 1 May 2023 The following amendments are effective for the year beginning 1 May 2023: \u2022  Disclosure of Accounting Policies (Amendments to IAS 1 and IFRS Practice Statement 2). \u2022  Definition of Accounting Estimates (amendments to IAS 8). \u2022  Deferred Tax Related to Assets and Liabilities arising from a Single Transaction (Amendments to IAS 12). \u2022  International Tax Reform \u2013 Pillar Two Model Rules (Amendments to IAS 12). These amendments to various IFRS standards are mandatorily effective for reporting periods beginning on or after 1 May 2023 and had no material impact on the year-end consolidated financial statements of the Group. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-322": {
   "value": "New standards, amendments and interpretations adopted from 1 May 2023 The following amendments are effective for the year beginning 1 May 2023: \u2022  Disclosure of Accounting Policies (Amendments to IAS 1 and IFRS Practice Statement 2). \u2022  Definition of Accounting Estimates (amendments to IAS 8). \u2022  Deferred Tax Related to Assets and Liabilities arising from a Single Transaction (Amendments to IAS 12). \u2022  International Tax Reform \u2013 Pillar Two Model Rules (Amendments to IAS 12). These amendments to various IFRS standards are mandatorily effective for reporting periods beginning on or after 1 May 2023 and had no material impact on the year-end consolidated financial statements of the Group. New standards, amendments and interpretations not yet adopted The following adopted IFRSs have been issued but have not been applied by the Group in these consolidated financial statements. Their adoption is not expected to have material effect on the financial statements unless otherwise indicated: The following amendments are effective for the year beginning 1 May 2024: \u2022  IFRS 16 Leases (Amendment \u2013 Liability in a Sale and Leaseback). \u2022  IAS 1 Presentation of Financial Statements (Amendment \u2013 Classification of Liabilities as Current or Non-current). \u2022  IAS 1 Presentation of Financial statements (Amendment \u2013 Non-current Liabilities with Covenants). The following amendments are effective for the year beginning 1 May 2025: \u2022  Lack of Exchangeability (Amendments to IAS 21 The Effects of Changes in Foreign Exchange rates) The following amendments are effective for the year beginning 1 May 2027: \u2022  IFRS 18 Presentation and Disclosure in the Financial Statements. The principal accounting policies are set out below. Policies have been applied consistently, other than where new policies have been applied. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-371": {
   "value": "New standards, amendments and interpretations not yet adopted The following adopted IFRSs have been issued but have not been applied by the Group in these consolidated financial statements. Their adoption is not expected to have material effect on the financial statements unless otherwise indicated: The following amendments are effective for the year beginning 1 May 2024: \u2022  IFRS 16 Leases (Amendment \u2013 Liability in a Sale and Leaseback). \u2022  IAS 1 Presentation of Financial Statements (Amendment \u2013 Classification of Liabilities as Current or Non-current). \u2022  IAS 1 Presentation of Financial statements (Amendment \u2013 Non-current Liabilities with Covenants). The following amendments are effective for the year beginning 1 May 2025: \u2022  Lack of Exchangeability (Amendments to IAS 21 The Effects of Changes in Foreign Exchange rates) The following amendments are effective for the year beginning 1 May 2027: \u2022  IFRS 18 Presentation and Disclosure in the Financial Statements. The principal accounting policies are set out below. Policies have been applied consistently, other than where new policies have been applied. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-323": {
   "value": "a)  Foreign currency translation The consolidated financial statements are presented in Pounds Sterling, which is the Group\u2019s presentational currency, and are rounded to the nearest thousand. The income and cash flow statements of Group undertakings that are expressed in other currencies are translated to Sterling using exchange rates applicable on the dates of the underlying transactions. Average rates of exchange in each year are used where the average rate approximates the relevant exchange rate on the date of the underlying transactions. Assets and liabilities of Group undertakings are translated at the applicable rates of exchange at the end of each year. The differences between retained profits translated at average and closing rates of exchange are taken to the foreign currency translation reserve, as are differences arising on the retranslation to Sterling (using closing rates of exchange) of overseas net assets at the beginning of the year and are presented as a separate component of equity. They are recognised in the income statement when the gain or loss on disposal of a Group undertaking is recognised. Foreign currency transactions are initially recognised in the functional currency of each entity in the Group using the exchange rate ruling at the date of the transaction. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation of foreign currency assets and liabilities at year-end rates of exchange are recognised in the income statement. Foreign exchange gains or losses recognised in the income statement are included in operating profit or finance costs / income depending on the underlying transactions that gave rise to these exchange differences. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-372": {
   "value": "The consolidated financial statements are presented in Pounds Sterling, which is the Group\u2019s presentational currency, and are rounded to the nearest thousand",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-324": {
   "value": "b) Revenue The Group recognises revenue when it has satisfied its performance obligations to external customers and control of the goods has been transferred. The Group is principally engaged in the sale of cards, physical gifts and gift experiences. i)  Sale of cards and physical gifts The Group generates revenue from the sale of cards and physical gifts. Shipping and handling is not a separate performance obligation and any shipping fees charged to the customer are included in the transaction price. The sale of goods and any shipping and handling represents a single performance obligation which is satisfied upon delivery of the relevant goods and the transfer of control to that customer. Revenue is measured at the transaction price received net of value added tax, discounts and is reduced for provisions of customer returns and remakes based on the history of such matters. The cost of shipping is directly associated with generating revenue and therefore presented within cost of sales. ii)  Subscription revenue The Group operates subscription membership schemes whereby customers are charged an upfront annual fee in return for discounts on subsequent greeting card purchases and other ancillary benefits over the following 12-month period. In addition, for new members, the initial greeting card purchase is typically subject to a discount. Revenue is measured at the transaction price, which is the standalone selling price of the subscription membership. The membership contract gives rise to a performance obligation because it grants the customer an option to acquire additional goods and services and that option provides material rights that the customer would not receive without entering that contract. Revenue is recognised as goods or services are transferred in line with the exercise of those material rights. The material rights provided to subscription members currently comprise: \u2022  The discount on the initial greeting card purchase, in the first year of subscription membership only, to the extent that this exceeds the price that a customer could access through generally available discounts. \u2022  Expected usage of the discount on subsequent card purchases, to the extent that this exceeds the price that a customer could otherwise access through generally available discounts. \u2022  Expected usage of ancillary benefits, such as free postcards. iii) Sale of gift experiences The Group operates a platform for the distribution of gift experience vouchers that may be redeemed for a wide choice of experiences provided by third party merchant partners and either gifted or kept for a consumer\u2019s own use. Revenue is recognised when a consumer purchases a gift experience, acting as an agent at the point of sale. At this point, the Group\u2019s obligations are substantially complete, subject to a provision for refunds as stipulated in the terms of the sale, as the Group\u2019s merchant partners provide gift experience services, following redemption either through the Group\u2019s websites or directly with the recipient\u2019s chosen merchant partner. The amount of revenue recognised primarily comprises the expected value of fees and any other income receivable in accordance with the Group\u2019s contracts with third party merchant partners, rather than the gross value of vouchers purchased. This includes an estimate of the revenue to be recognised in relation to vouchers which are not redeemed based on historical rates. Each voucher is multi-purpose and can be exchanged for any experience at any point until redemption, on account of which merchants are not paid a share of the gross value of a voucher until after redemption. The expected value of future amounts that will become payable to merchants is included within trade and other payables on the balance sheet and estimates are trued up for actual customer redemption rates. See further information within critical accounting estimates on page 135. Where non-redemption exceeds the expected rate for a cohort of vouchers, the Group recognises revenue from the additional unredeemed vouchers and derecognises the accrued merchant payable once its legal obligations to the merchants expire. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-7": {
   "value": "The Group is principally engaged in the sale of cards, physical gifts and gift experiences. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-327": {
   "value": "c) Taxation Taxation is chargeable on the profits for the year, together with deferred taxation. The current income tax charge is calculated based on tax laws enacted or substantively enacted at the balance sheet date in the countries where the Group\u2019s subsidiaries operate and generate taxable income. Deferred taxation is provided in full using the liability method for temporary differences between the carrying amount of assets and liabilities for financial reporting purposes and the amount used for taxation purposes. A deferred tax asset is recognised only to the extent that it is probable that future taxable profits will be available against which the asset can be utilised. Deferred tax is determined using the tax rates that have been enacted or substantively enacted by the balance sheet date and are expected to apply when the related deferred tax asset is realised, or deferred tax liability is settled. Deferred tax relating to items recognised outside of profit or loss is also recognised outside profit or loss. Deferred tax items are recognised in correlation to the underlying transaction either in other comprehensive income or directly in equity. Deferred tax assets and liabilities are offset if a legally enforceable right exists to set off current tax assets against current income tax liabilities and the deferred taxes relate to the same taxable entity and the same taxation authority. Tax is recognised in the income statement except to the extent that it relates to items recognised in other comprehensive income or directly in equity, in which case it is recognised in the statement of other comprehensive income or the statement of changes in equity. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-374": {
   "value": "c) Taxation Taxation is chargeable on the profits for the year, together with deferred taxation. The current income tax charge is calculated based on tax laws enacted or substantively enacted at the balance sheet date in the countries where the Group\u2019s subsidiaries operate and generate taxable income. Deferred taxation is provided in full using the liability method for temporary differences between the carrying amount of assets and liabilities for financial reporting purposes and the amount used for taxation purposes. A deferred tax asset is recognised only to the extent that it is probable that future taxable profits will be available against which the asset can be utilised. Deferred tax is determined using the tax rates that have been enacted or substantively enacted by the balance sheet date and are expected to apply when the related deferred tax asset is realised, or deferred tax liability is settled. Deferred tax relating to items recognised outside of profit or loss is also recognised outside profit or loss. Deferred tax items are recognised in correlation to the underlying transaction either in other comprehensive income or directly in equity. Deferred tax assets and liabilities are offset if a legally enforceable right exists to set off current tax assets against current income tax liabilities and the deferred taxes relate to the same taxable entity and the same taxation authority. Tax is recognised in the income statement except to the extent that it relates to items recognised in other comprehensive income or directly in equity, in which case it is recognised in the statement of other comprehensive income or the statement of changes in equity. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-325": {
   "value": "d)  Business combinations Business combinations are accounted for using the acquisition method. The cost of an acquisition is measured as the aggregate of the consideration transferred which is measured at the acquisition date. The acquiree\u2019s identifiable assets, liabilities and contingent liabilities that meet the conditions for recognition under IFRS 3 Business Combinations are recognised at their fair values at the acquisition date. Acquisition-related items such as legal or professional fees are recognised as expenses in the year in which the costs are incurred as Adjusting Items. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-373": {
   "value": "d)  Business combinations Business combinations are accounted for using the acquisition method. The cost of an acquisition is measured as the aggregate of the consideration transferred which is measured at the acquisition date. The acquiree\u2019s identifiable assets, liabilities and contingent liabilities that meet the conditions for recognition under IFRS 3 Business Combinations are recognised at their fair values at the acquisition date. Acquisition-related items such as legal or professional fees are recognised as expenses in the year in which the costs are incurred as Adjusting Items. e) Goodwill Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the Group\u2019s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill relates to the Greetz and Experiences cash-generating units. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less any accumulated impairment losses. Goodwill is not subject to amortisation but is tested for impairment annually or whenever there is evidence that it may be required. Any impairment of goodwill is recognised immediately in the income statement and is not subsequently reversed. Goodwill is denominated in the currency of the acquired entity and revalued to the closing exchange rate at each reporting year date. Goodwill in respect of subsidiaries is included in intangible assets. On disposal of a subsidiary, the attributable amount of goodwill is included in the determination of the profit or loss on disposal . ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-326": {
   "value": "e) Goodwill Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the Group\u2019s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill relates to the Greetz and Experiences cash-generating units. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less any accumulated impairment losses. Goodwill is not subject to amortisation but is tested for impairment annually or whenever there is evidence that it may be required. Any impairment of goodwill is recognised immediately in the income statement and is not subsequently reversed. Goodwill is denominated in the currency of the acquired entity and revalued to the closing exchange rate at each reporting year date. Goodwill in respect of subsidiaries is included in intangible assets. On disposal of a subsidiary, the attributable amount of goodwill is included in the determination of the profit or loss on disposal . ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-401": {
   "value": "e) Goodwill Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the Group\u2019s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill relates to the Greetz and Experiences cash-generating units. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less any accumulated impairment losses. Goodwill is not subject to amortisation but is tested for impairment annually or whenever there is evidence that it may be required. Any impairment of goodwill is recognised immediately in the income statement and is not subsequently reversed. Goodwill is denominated in the currency of the acquired entity and revalued to the closing exchange rate at each reporting year date. Goodwill in respect of subsidiaries is included in intangible assets. On disposal of a subsidiary, the attributable amount of goodwill is included in the determination of the profit or loss on disposal . f)  Intangible assets other than goodwill i)  Separately acquired intangible assets Intangible assets acquired separately are measured on initial recognition at fair value at the acquisition date, provided they are identifiable and capable of reliable measurement. Intangible assets with a finite useful life that are acquired separately are carried at cost less accumulated amortisation and impairment losses. These intangible assets are amortised on a straight-line basis over their remaining useful lives, consistent with the pattern of economic benefits expected to be received. The amortisation charge is included within selling and administrative expenses in the income statement. ii)  Internally generated research and development costs Research expenditure is charged to the income statement in the year in which it is incurred. Development expenditure is charged to the income statement in the year it is incurred unless it meets the recognition criteria of IAS 38 Intangible Assets to be capitalised as an intangible asset. Following initial recognition of the development expenditure as an asset, the asset is carried at cost less any accumulated amortisation and impairment losses. Amortisation begins when development is complete and the asset is available for use; the charge is included within selling and administrative expenses in the income statement. The estimated useful lives of separately acquired and internally generated assets are as follows: Straight-line amortisation period Trademark 10 years Technology and development costs 3 years Customer relationships 1 to 12 years Software 3 to 5 years Other intangibles 2 to 4 years ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-330": {
   "value": "f)  Intangible assets other than goodwill i)  Separately acquired intangible assets Intangible assets acquired separately are measured on initial recognition at fair value at the acquisition date, provided they are identifiable and capable of reliable measurement. Intangible assets with a finite useful life that are acquired separately are carried at cost less accumulated amortisation and impairment losses. These intangible assets are amortised on a straight-line basis over their remaining useful lives, consistent with the pattern of economic benefits expected to be received. The amortisation charge is included within selling and administrative expenses in the income statement. ii)  Internally generated research and development costs Research expenditure is charged to the income statement in the year in which it is incurred. Development expenditure is charged to the income statement in the year it is incurred unless it meets the recognition criteria of IAS 38 Intangible Assets to be capitalised as an intangible asset. Following initial recognition of the development expenditure as an asset, the asset is carried at cost less any accumulated amortisation and impairment losses. Amortisation begins when development is complete and the asset is available for use; the charge is included within selling and administrative expenses in the income statement. The estimated useful lives of separately acquired and internally generated assets are as follows: Straight-line amortisation period Trademark 10 years Technology and development costs 3 years Customer relationships 1 to 12 years Software 3 to 5 years Other intangibles 2 to 4 years ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-331": {
   "value": "g)  Impairment of non-financial assets Assets are reviewed for impairment whenever events indicate that the carrying amount of a cash-generating unit or the carrying amounts of non-financial assets may not be recoverable. In addition, assets that have indefinite useful lives are tested annually for impairment. An impairment loss is recognised to the extent that the carrying amount exceeds the higher of the asset\u2019s fair value less costs to sell and its value in use. A cash-generating unit is the smallest identifiable group of assets that generates cash flows which are largely independent of the cash flows from other assets or groups of assets. At the acquisition date, any goodwill acquired is allocated to the relevant cash-generating unit or group of cash-generating units expected to benefit from the acquisition for the purpose of impairment testing of goodwill. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-376": {
   "value": "g)  Impairment of non-financial assets Assets are reviewed for impairment whenever events indicate that the carrying amount of a cash-generating unit or the carrying amounts of non-financial assets may not be recoverable. In addition, assets that have indefinite useful lives are tested annually for impairment. An impairment loss is recognised to the extent that the carrying amount exceeds the higher of the asset\u2019s fair value less costs to sell and its value in use. A cash-generating unit is the smallest identifiable group of assets that generates cash flows which are largely independent of the cash flows from other assets or groups of assets. At the acquisition date, any goodwill acquired is allocated to the relevant cash-generating unit or group of cash-generating units expected to benefit from the acquisition for the purpose of impairment testing of goodwill. h)  Impairment of financial assets held at amortised cost As permitted by IFRS 9 Financial Instruments, loss allowances on trade receivables arising from the recognition of revenue under IFRS 15 Revenue from Contracts with Customers are initially measured at an amount equal to lifetime expected losses. Allowances in respect of loans and other receivables are initially recognised at an amount equal to 12-month expected credit losses. Allowances are measured at an amount equal to the lifetime expected credit losses where the credit risk on the receivables increases significantly after initial recognition. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-328": {
   "value": "h)  Impairment of financial assets held at amortised cost As permitted by IFRS 9 Financial Instruments, loss allowances on trade receivables arising from the recognition of revenue under IFRS 15 Revenue from Contracts with Customers are initially measured at an amount equal to lifetime expected losses. Allowances in respect of loans and other receivables are initially recognised at an amount equal to 12-month expected credit losses. Allowances are measured at an amount equal to the lifetime expected credit losses where the credit risk on the receivables increases significantly after initial recognition. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-329": {
   "value": "i)  Property, plant and equipment Property, plant and equipment are stated at cost less accumulated depreciation and impairment. Depreciation is calculated on a straight-line basis to write off the assets over their useful economic life. No depreciation is provided on freehold land. The estimated useful lives are as follows: Straight-line depreciation period Freehold property 25 years Plant and machinery 4 years Fixtures and fittings 4 years Leasehold improvements 10 years or the unexpired term of lease if lower Computer equipment 3 years Right-of-use assets (plant and machinery, land and buildings) Lease length Climate change is not considered to materially impact the estimated useful lives of assets. Although extreme weather events could potentially damage manufacturing and distribution facilities, the probability of this occurring at the Group\u2019s most vulnerable location, Guernsey, is only 0.2% annually over the expected lifespan of the assets. Furthermore, the Group has flexibility in its production network and could shift production to other locations to mitigate any business interruptions. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-375": {
   "value": "i)  Property, plant and equipment Property, plant and equipment are stated at cost less accumulated depreciation and impairment. Depreciation is calculated on a straight-line basis to write off the assets over their useful economic life. No depreciation is provided on freehold land. The estimated useful lives are as follows: Straight-line depreciation period Freehold property 25 years Plant and machinery 4 years Fixtures and fittings 4 years Leasehold improvements 10 years or the unexpired term of lease if lower Computer equipment 3 years Right-of-use assets (plant and machinery, land and buildings) Lease length Climate change is not considered to materially impact the estimated useful lives of assets. Although extreme weather events could potentially damage manufacturing and distribution facilities, the probability of this occurring at the Group\u2019s most vulnerable location, Guernsey, is only 0.2% annually over the expected lifespan of the assets. Furthermore, the Group has flexibility in its production network and could shift production to other locations to mitigate any business interruptions. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-332": {
   "value": "j)  Leased assets Group as lessee The Group records its lease obligations in accordance with the principles for the recognition, measurement, presentation and disclosures of leases as set out in IFRS 16. The Group applies IFRS 16 Leases to contractual arrangements which are, or contain, leases of assets and consequently recognises right-of-use assets and lease liabilities at the commencement of the leasing arrangement, with the asset included in Note 13 and the liabilities included as part of borrowings in Note 20. The nature of the Group\u2019s leases are offices, warehouses, and printing machinery. Lease liabilities are initially recognised at an amount equal to the present value of estimated contractual lease payments at the inception of the lease, after taking into account any options to extend the term of the lease to the extent they are reasonably certain to be exercised. Lease commitments are discounted to present value using the interest rate implicit in the lease if this can be readily determined, or the applicable incremental rate of borrowing, as appropriate. Right-of-use assets are initially recognised at an amount equal to the lease liability, adjusted for initial direct costs in relation to the assets, then depreciated over the shorter of the lease term and their estimated useful lives. Group as lessor The Group has entered into a lease agreement as a lessor with respect to one of its properties. This is accounted for as an operating lease as the lease does not transfer substantially all the risks and rewards of ownership to the lessee. When the Group is an intermediate lessor, it accounts for the head lease and the sublease as two separate contracts. The sublease is classified as a finance or operating lease by reference to the right-of-use asset arising from the head lease. Rental income from operating leases is recognised on a straight-line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight-line basis over the lease term. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-334": {
   "value": "k) Inventories Inventories include raw materials and finished goods and are stated at the lower of cost and net realisable value. Cost is based on the weighted average cost incurred in acquiring inventories and bringing them to their existing location and condition, which will include raw materials, direct labour and overheads, where appropriate. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-333": {
   "value": "l)  Cash and cash equivalents Cash and cash equivalents comprise cash in hand, call deposits, cash held by payment service providers and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of changes in value, with a maturity of three months or less. Cash equivalents relate to cash in transit from various payment processing intermediaries that provide receipting services to the Group. For the purposes of the consolidated cash flow statement, cash and cash equivalents consist of cash and short-term deposits as defined above and are shown net of bank overdrafts, which are included as current borrowings in the liabilities section on the balance sheet. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-335": {
   "value": "m)  Financial instruments The primary objective of the Group\u2019s business model for managing financial assets, with regard to the management of cash, is to protect against the loss of principal. Additionally, the Group aims to maximise liquidity by concentrating cash centrally; to align the maturity profile of external investments with that of the forecast liquidity profile; to wherever practicable, match the interest rate profile of external investments to that of debt maturities or fixings; and to optimise the investment yield within the Group\u2019s investment parameters. Financial assets and liabilities are recognised when the Group becomes a party to the contractual provisions of the relevant instrument and derecognised when it ceases to be a party. Such assets and liabilities are classified as current if they are expected to be realised or settled within 12 months after the balance sheet date. If not, they are classified as non-current. In addition, current liabilities include amounts where the entity does not have an unconditional right to defer settlement of the liability for at least  12 months after the balance sheet date. Non-derivative financial assets are classified on initial recognition in accordance with the Group\u2019s business model as investments, loans and receivables, or cash and cash equivalents and accounted for as follows: \u2022  Loans and other receivables: These are non-derivative financial assets with fixed or determinable payments that are solely payments of principal and interest on the principal amount outstanding, that are primarily held to collect contractual cash flows. These balances include trade and other receivables and are measured at amortised cost, using the effective interest rate method and stated net of allowances for credit losses. \u2022  Cash and cash equivalents: Cash and cash equivalents include cash in hand, deposits held on call and cash in transit. Cash equivalents normally comprise instruments with maturities of three months or less at their date of acquisition. In the cash flow statement, cash and cash equivalents are shown net of bank overdrafts, which are included as current borrowings in the liabilities section on the balance sheet. Non-derivative financial liabilities, including borrowings, trade payables and the merchant accrual, are stated at amortised cost using the effective interest method. For borrowings, their carrying amount includes accrued interest payable. The effective interest method takes into account both the contractual cash flows and the time value of money. The carrying amount of the financial liability is adjusted over time to reflect the unwinding of the discount, whereby the discount represents the difference between the initial fair value and the amount paid or received. The discounting process involves applying a discount rate to the future cash flows associated with the financial liability. The effect of discounting is recognised as an interest expense in the profit and loss over the expected term of the financial liability. Derivative financial instruments are used to manage risks arising from changes in interest rates relating to the Group\u2019s external debt. The Group does not hold or issue derivative financial instruments for trading purposes. The Group uses the derivatives to hedge highly probable forecast transactions and therefore, the instruments are designated as cash flow hedges. Derivatives are initially recognised at fair value on the date a contract is entered into and are subsequently remeasured at their fair value at each reporting date. At inception of designated hedging relationships, the Group documents the risk management objective and strategy for undertaking the hedge. The Group also documents the economic relationship between the hedged item and the hedging instrument, including whether the changes in the cash flows of the hedged item and hedging instrument are expected to offset each other. The effective element of any gain or loss from remeasuring the derivative instrument is recognised in other comprehensive income (\u201cOCI\u201d) and accumulated in the hedging reserve (presented in \u201cother reserves\u201d in the statement of changes in equity). Any change in the fair value of time value of the derivative instrument is also recognised in OCI as part of cash flow hedges and accumulated in the cost of hedging reserve (presented in \u201cother reserves\u201d in the statement of changes in equity). Any element of the remeasurement of the derivative instrument that does not meet the criteria for an effective hedge is recognised immediately in the Group income statement within finance costs. When a hedging instrument expires or is sold, or when a hedge no longer meets the criteria for hedge accounting, any cumulative gain or loss existing in OCI at that time remains in OCI and is recognised when the forecast transaction is ultimately recognised in the income statement within finance costs. When a forecast transaction is no longer expected to occur, the cumulative gain or loss that was reported in OCI is recycled to the income statement. The full fair value of a hedging derivative is classified as a non-current asset or liability if the remaining maturity of the hedged item is more than 12 months or, as a current asset or liability, if the remaining maturity of the hedged item is less than 12 months. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-377": {
   "value": "\u2022  Loans and other receivables: These are non-derivative financial assets with fixed or determinable payments that are solely payments of principal and interest on the principal amount outstanding, that are primarily held to collect contractual cash flows. These balances include trade and other receivables and are measured at amortised cost, using the effective interest rate method and stated net of allowances for credit losses. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-402": {
   "value": "Derivative financial instruments are used to manage risks arising from changes in interest rates relating to the Group\u2019s external debt. The Group does not hold or issue derivative financial instruments for trading purposes. The Group uses the derivatives to hedge highly probable forecast transactions and therefore, the instruments are designated as cash flow hedges. Derivatives are initially recognised at fair value on the date a contract is entered into and are subsequently remeasured at their fair value at each reporting date. At inception of designated hedging relationships, the Group documents the risk management objective and strategy for undertaking the hedge. The Group also documents the economic relationship between the hedged item and the hedging instrument, including whether the changes in the cash flows of the hedged item and hedging instrument are expected to offset each other. The effective element of any gain or loss from remeasuring the derivative instrument is recognised in other comprehensive income (\u201cOCI\u201d) and accumulated in the hedging reserve (presented in \u201cother reserves\u201d in the statement of changes in equity). Any change in the fair value of time value of the derivative instrument is also recognised in OCI as part of cash flow hedges and accumulated in the cost of hedging reserve (presented in \u201cother reserves\u201d in the statement of changes in equity). Any element of the remeasurement of the derivative instrument that does not meet the criteria for an effective hedge is recognised immediately in the Group income statement within finance costs. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-379": {
   "value": "Derivative financial instruments are used to manage risks arising from changes in interest rates relating to the Group\u2019s external debt. The Group does not hold or issue derivative financial instruments for trading purposes. The Group uses the derivatives to hedge highly probable forecast transactions and therefore, the instruments are designated as cash flow hedges. Derivatives are initially recognised at fair value on the date a contract is entered into and are subsequently remeasured at their fair value at each reporting date. At inception of designated hedging relationships, the Group documents the risk management objective and strategy for undertaking the hedge. The Group also documents the economic relationship between the hedged item and the hedging instrument, including whether the changes in the cash flows of the hedged item and hedging instrument are expected to offset each other. The effective element of any gain or loss from remeasuring the derivative instrument is recognised in other comprehensive income (\u201cOCI\u201d) and accumulated in the hedging reserve (presented in \u201cother reserves\u201d in the statement of changes in equity). Any change in the fair value of time value of the derivative instrument is also recognised in OCI as part of cash flow hedges and accumulated in the cost of hedging reserve (presented in \u201cother reserves\u201d in the statement of changes in equity). Any element of the remeasurement of the derivative instrument that does not meet the criteria for an effective hedge is recognised immediately in the Group income statement within finance costs. When a hedging instrument expires or is sold, or when a hedge no longer meets the criteria for hedge accounting, any cumulative gain or loss existing in OCI at that time remains in OCI and is recognised when the forecast transaction is ultimately recognised in the income statement within finance costs. When a forecast transaction is no longer expected to occur, the cumulative gain or loss that was reported in OCI is recycled to the income statement. The full fair value of a hedging derivative is classified as a non-current asset or liability if the remaining maturity of the hedged item is more than 12 months or, as a current asset or liability, if the remaining maturity of the hedged item is less than 12 months. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-403": {
   "value": "When a hedging instrument expires or is sold, or when a hedge no longer meets the criteria for hedge accounting, any cumulative gain or loss existing in OCI at that time remains in OCI and is recognised when the forecast transaction is ultimately recognised in the income statement within finance costs. When a forecast transaction is no longer expected to occur, the cumulative gain or loss that was reported in OCI is recycled to the income statement. The full fair value of a hedging derivative is classified as a non-current asset or liability if the remaining maturity of the hedged item is more than 12 months or, as a current asset or liability, if the remaining maturity of the hedged item is less than 12 months. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-336": {
   "value": "n)  Segmental analysis The Group is organised and managed based on its segments (Moonpig, Greetz and Experiences). These are the reportable and operating segments for the Group as they form the focus of the Group\u2019s internal reporting systems and are the basis used by the chief operating decision maker (\u201cCODM\u201d), identified as the CEO and CFO, for assessing performance and allocating resources. The prices agreed between Group companies for intra-group services and fees are based on normal commercial practices which would apply between independent businesses. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-337": {
   "value": "o) Provisions Provisions are recognised when either a legal or constructive obligation as a result of a past event exists at the balance sheet date, it is probable that an outflow of economic resources will be required to settle the obligation and a reasonable estimate can be made of the amount of the obligation. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-338": {
   "value": "p)  Pensions and other post-employment benefits The Group contributes to defined contribution pensions schemes and payments to these are charged as an expense and accrued over time. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-339": {
   "value": "q)  Adjusting Items Adjusting Items are significant items of income or expense which individually or, if of a similar type, in aggregate, are relevant to an understanding of the Group\u2019s underlying financial performance because of their size, nature or incidence. In identifying and quantifying Adjusting Items, the Group consistently applies a policy that defines criteria that are required to be met for an item to be classified as an Adjusting Item. These items are separately disclosed in the segmental analyses or in the notes to the financial statements as appropriate. The Group believes that these items are useful to users of the consolidated financial statements in helping them to understand the underlying business performance and are used to derive the Group\u2019s principal non-GAAP measures of Adjusted EBITDA, Adjusted EBIT and Adjusted PBT, which exclude the impact of Adjusting Items and which are reconciled from operating profit and profit before taxation. ",
   "dimensions": {
    "concept": "moonpiggroupplc:DescriptionOfAccountingPolicyForAdjustingItems",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-340": {
   "value": "r) Equity Called-up share capital Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new shares are shown in equity as a deduction from the proceeds. Share premium The amount subscribed for the ordinary shares in excess of the nominal value of these new shares is recorded in share premium. Costs that directly relate to the issue of ordinary shares are deducted from share premium net of corporation tax. Merger reserve The merger reserve relates to the merger reserve arising from the prior group restructuring, accounted for under common control. Other reserves Share-based payment reserve The share-based payment reserve is built up of charges in relation to equity-settled share-based payment arrangements which have been recognised within the consolidated income statement. Hedging reserve The hedging reserve comprises the effective portion of the cumulative net change in the fair value of cash flow hedging instruments related to hedged transactions that have not yet occurred and the cumulative net change in the fair value of time value on the cash flow hedging instruments. Foreign currency translation reserve The foreign currency translation reserve represents the accumulated exchange differences arising since the acquisition of Greetz from the impact of the translation of subsidiaries with a functional currency other than Sterling. ",
   "dimensions": {
    "concept": "moonpiggroupplc:DescriptionOfAccountingPolicyForEquity",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-378": {
   "value": "Called-up share capital Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new shares are shown in equity as a deduction from the proceeds. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-341": {
   "value": "s)  Earnings per share The Group presents basic and diluted EPS for its ordinary shares. Basic EPS is calculated by dividing the profit attributable to ordinary shareholders by the weighted average number of ordinary shares outstanding during the year. For diluted EPS, the weighted average number of ordinary shares is adjusted to assume conversion of all dilutive potential ordinary shares. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-342": {
   "value": "t)  Share-based payments The Group has equity-settled compensation plans. Equity-settled share-based payments are measured at fair value at the date of grant. The fair value determined at the grant date of the equity-settled share-based payments is expensed over the vesting period, based on the Group\u2019s estimate of awards that will eventually vest. For plans where the vesting conditions are based on a market condition, such as total shareholder return, the fair value at date of grant reflects the probability that this condition will not be met and therefore is fixed thereafter, irrespective of actual vesting. Fair value is measured using the Black-Scholes and Monte Carlo option pricing model, except where vesting is subject to market conditions when the Stochastic option pricing model is used. A Chaffe model is used to value the holding period. The expected term used in the models has been adjusted based on management\u2019s best estimate, for the effects of non-transferability, exercise restrictions and behavioural considerations.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-343": {
   "value": "3 Segmental analysis The CODM reviews external revenue, Adjusted EBITDA and Adjusted EBIT to evaluate segment performance and allocate resources to the overall business. Adjusted EBITDA and Adjusted EBIT are non-GAAP measures. Adjustments are made to the statutory IFRS results to arrive at an underlying result which is in line with how the business is managed and measured on a day-to-day basis. Adjustments are made for items that are individually important to understand the financial performance. If included, these items could distort understanding of the performance for the year and the comparability between periods. Management applies judgement in determining which items should be excluded from underlying performance. See Note 6 for details of these adjustments. The Group is organised and managed based on its segments, namely Moonpig and Experiences in the UK and Greetz in the Netherlands. These are the reportable and operating segments for the Group as they form the focus of the Group\u2019s internal reporting systems and are the basis used by the CODM for assessing performance and allocating resources. Most of the Group\u2019s revenue is derived from the sale of cards, gifts and related services to consumers, or from the distribution of gift experiences acting as agent. No single customer accounted for 10% or more of the Group\u2019s revenue. Finance income and expense are not allocated to the reportable segments, as this activity is managed centrally. In common with many retailers, revenue and trading profit are subject to seasonal fluctuations and are weighted towards the second half of the year which includes the majority of the Group\u2019s peak trading periods. Segment analyses The following table shows revenue by segment that reconciles to the consolidated revenue for the Group. 2024 2023 \u00a3000 \u00a3000 Moonpig 241,326 223,127 Greetz 51,238 55,421 Experiences 48,577 41,577 Total external revenue 341,141320,125 The following table shows revenue by key geography that reconciles to the consolidated revenue for the Group. The geographical split of revenue is based on the customer\u2019s country selection on the website or app at the time of order: 2024 2023 \u00a3000 \u00a3000 UK 281,217 258,234 Netherlands 51,238 55,421 Ireland 3,899 2,633 US 1,352 1,133 Australia 3,435 2,704 Total external revenue 341,141 320,125 The following table shows the information regarding assets by segment that reconciles to the consolidated Group. 2024 2023 \u00a3000 \u00a3000 Moonpig Non-current assets1 37,0 75 41,063 Capital expenditure2 (786) ( 7, 317 ) Intangible expenditure (9,534)(11,668) Depreciation and amortisation (14,498) (11,851) Greetz Non-current assets1 22,984 27, 3 36 Capital expenditure2 (156) (8,770) Intangible expenditure \u2013 \u2013 Depreciation and amortisation (3,679) (3,861) Experiences Non-current assets1 170,433174,342 Capital expenditure (23) (25) Intangible expenditure (3,248) (1,281) Depreciation and amortisation (7,552) (6,941) Group Non-current assets1 230,492 242,741 Capital expenditure2 (965) (16,112) Intangible expenditure (12,782)( 12,949) Depreciation and amortisation (25,729)(22,653) 1  Comprises intangible assets, property, plant and equipment (inclusive of ROU assets). 2  Includes ROU assets capitalised in each year. The Group\u2019s measures of segment profit are Adjusted EBIT, which excludes Adjusting Items; refer to the APMs section of the Annual Report and Accounts for the year ended 30 April 2024 for calculation. 2024 2023 \u00a3000 \u00a3000 Moonpig 72,709 59,891 Greetz 7,815 11,262 Experiences 15,006 13,046 Group Adjusted EBITDA 95,530 84,199 Moonpig 14,498 11,851 Greetz1 1,884 2,053 Experiences1 1,062 1,292 Group depreciation and amortisation excluding amortisation on acquired intangibles1 17,444 15,196 Moonpig 58,211 48,040 Greetz1 5,931 9,209 Experiences1 13,944 11,754 Group Adjusted EBIT2 78,086 69,003 1  Excludes amortisation arising on Group consolidation of intangibles, which is now included in Adjusting Items \u2013 see Note 6. 2  The Adjusted EBIT number in the prior year has been restated to adjust for acquisition amortisation, which is now included in Adjusting Items \u2013 see Note 6. The following table shows Adjusted EBIT that reconciles to the consolidated results of the Group: 2024 2023 Note \u00a3000 \u00a3000 Adjusted EBITDA 95,530 84,199 Depreciation and amortisation1 (17,444)(15,196) Adjusted EBIT 78,086 69,003 Adjusting Items 6(11,802)(20,542) Operating profit 66,284 48,461 Finance income 7 198 21 Finance costs 7(20,082)(13,577) Profit before taxation 46,400 34,905 Taxation charge 9(12,231)(8,298) Profit for the year 34,169 26,607 1   Depreciation and amortisation excludes amortisation on acquired intangibles of \u00a38,285,000 (2023: \u00a37,457,000) included in Adjusting Items, see Note 6 for more information. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-380": {
   "value": "The following table shows revenue by key geography that reconciles to the consolidated revenue for the Group. The geographical split of revenue is based on the customer\u2019s country selection on the website or app at the time of order: 2024 2023 \u00a3000 \u00a3000 UK 281,217 258,234 Netherlands 51,238 55,421 Ireland 3,899 2,633 US 1,352 1,133 Australia 3,435 2,704 Total external revenue 341,141 320,125 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeographicalAreasExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-344": {
   "value": "4 Cost of sales 2024 2023 \u00a3000 \u00a3000 Wages and salaries 13,750 16,970 Inventories 48,088 49,453 Shipping and logistics 73,306 71,811 Depreciation on warehouses and machinery 3,464 2,215 Total cost of sales 138,608 140,449 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-413": {
   "value": "4 Cost of sales 2024 2023 \u00a3000 \u00a3000 Wages and salaries 13,750 16,970 Inventories 48,088 49,453 Shipping and logistics 73,306 71,811 Depreciation on warehouses and machinery 3,464 2,215 Total cost of sales 138,608 140,449 5 Operating profit Nature of expenses charged/(credited) to operating profit from continuing operations: 2024 2023 \u00a3000 \u00a3000 Depreciation on property, plant and equipment 6,610 6,941 Amortisation of intangible assets1 19,119 15,712 Research and development expenses 2,301 1,732 IPO-related bonuses 2,367 3,263 Share-based payment charges (excluding NI) 4,179 7,270 Foreign exchange loss 272 67 Salaries and wages 48,129 35,580 Cost of inventories 48,088 49,453 Other income2 (1,349) (1,319) Auditors\u2019 remuneration: \u2013 Fees to auditors for the audit of the consolidated financial statements 875 934 \u2013 Fees to auditors\u2019 firms and associates for local audits 88 82 Total audit fees expense 963 1,016 Fees to auditors\u2019 firms and associates for other services: \u2013 Assurance services 139 141 1,102 1,157 1   Amortisation of intangible assets includes a charge of \u00a38,285,000 (2023: \u00a37,457,000) relating to the amortisation on acquired intangibles, which is classified as an Adjusting Item as set out in Note 6. 2   Other income relates to a sublease with an associate of the Former Parent Undertaking for its portion of the space used at the Group\u2019s head offices at Herbal House. During the year, PricewaterhouseCoopers LLP charged the Group as follows: \u2022  In respect of audit-related assurance services: \u00a3139,000 (2023: \u00a3141,000). \u2022  In respect of non-audit-related services: \u00a3nil (2023: \u00a3nil). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-345": {
   "value": "5 Operating profit Nature of expenses charged/(credited) to operating profit from continuing operations: 2024 2023 \u00a3000 \u00a3000 Depreciation on property, plant and equipment 6,610 6,941 Amortisation of intangible assets1 19,119 15,712 Research and development expenses 2,301 1,732 IPO-related bonuses 2,367 3,263 Share-based payment charges (excluding NI) 4,179 7,270 Foreign exchange loss 272 67 Salaries and wages 48,129 35,580 Cost of inventories 48,088 49,453 Other income2 (1,349) (1,319) Auditors\u2019 remuneration: \u2013 Fees to auditors for the audit of the consolidated financial statements 875 934 \u2013 Fees to auditors\u2019 firms and associates for local audits 88 82 Total audit fees expense 963 1,016 Fees to auditors\u2019 firms and associates for other services: \u2013 Assurance services 139 141 1,102 1,157 1   Amortisation of intangible assets includes a charge of \u00a38,285,000 (2023: \u00a37,457,000) relating to the amortisation on acquired intangibles, which is classified as an Adjusting Item as set out in Note 6. 2   Other income relates to a sublease with an associate of the Former Parent Undertaking for its portion of the space used at the Group\u2019s head offices at Herbal House.  During the year, PricewaterhouseCoopers LLP charged the Group as follows: \u2022  In respect of audit-related assurance services: \u00a3139,000 (2023: \u00a3141,000). \u2022  In respect of non-audit-related services: \u00a3nil (2023: \u00a3nil). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-424": {
   "value": "5 Operating profit Nature of expenses charged/(credited) to operating profit from continuing operations: 2024 2023 \u00a3000 \u00a3000 Depreciation on property, plant and equipment 6,610 6,941 Amortisation of intangible assets1 19,119 15,712 Research and development expenses 2,301 1,732 IPO-related bonuses 2,367 3,263 Share-based payment charges (excluding NI) 4,179 7,270 Foreign exchange loss 272 67 Salaries and wages 48,129 35,580 Cost of inventories 48,088 49,453 Other income2 (1,349) (1,319) Auditors\u2019 remuneration: \u2013 Fees to auditors for the audit of the consolidated financial statements 875 934 \u2013 Fees to auditors\u2019 firms and associates for local audits 88 82 Total audit fees expense 963 1,016 Fees to auditors\u2019 firms and associates for other services: \u2013 Assurance services 139 141 1,102 1,157 1   Amortisation of intangible assets includes a charge of \u00a38,285,000 (2023: \u00a37,457,000) relating to the amortisation on acquired intangibles, which is classified as an Adjusting Item as set out in Note 6. 2   Other income relates to a sublease with an associate of the Former Parent Undertaking for its portion of the space used at the Group\u2019s head offices at Herbal House. During the year, PricewaterhouseCoopers LLP charged the Group as follows: \u2022  In respect of audit-related assurance services: \u00a3139,000 (2023: \u00a3141,000). \u2022  In respect of non-audit-related services: \u00a3nil (2023: \u00a3nil). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-420": {
   "value": "5 Operating profit Nature of expenses charged/(credited) to operating profit from continuing operations: 2024 2023 \u00a3000 \u00a3000 Depreciation on property, plant and equipment 6,610 6,941 Amortisation of intangible assets1 19,119 15,712 Research and development expenses 2,301 1,732 IPO-related bonuses 2,367 3,263 Share-based payment charges (excluding NI) 4,179 7,270 Foreign exchange loss 272 67 Salaries and wages 48,129 35,580 Cost of inventories 48,088 49,453 Other income2 (1,349) (1,319) Auditors\u2019 remuneration: \u2013 Fees to auditors for the audit of the consolidated financial statements 875 934 \u2013 Fees to auditors\u2019 firms and associates for local audits 88 82 Total audit fees expense 963 1,016 Fees to auditors\u2019 firms and associates for other services: \u2013 Assurance services 139 141 1,102 1,157 1   Amortisation of intangible assets includes a charge of \u00a38,285,000 (2023: \u00a37,457,000) relating to the amortisation on acquired intangibles, which is classified as an Adjusting Item as set out in Note 6. 2   Other income relates to a sublease with an associate of the Former Parent Undertaking for its portion of the space used at the Group\u2019s head offices at Herbal House. During the year, PricewaterhouseCoopers LLP charged the Group as follows: \u2022  In respect of audit-related assurance services: \u00a3139,000 (2023: \u00a3141,000). \u2022  In respect of non-audit-related services: \u00a3nil (2023: \u00a3nil). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-404": {
   "value": "5 Operating profit Nature of expenses charged/(credited) to operating profit from continuing operations: 2024 2023 \u00a3000 \u00a3000 Depreciation on property, plant and equipment 6,610 6,941 Amortisation of intangible assets1 19,119 15,712 Research and development expenses 2,301 1,732 IPO-related bonuses 2,367 3,263 Share-based payment charges (excluding NI) 4,179 7,270 Foreign exchange loss 272 67 Salaries and wages 48,129 35,580 Cost of inventories 48,088 49,453 Other income2 (1,349) (1,319) Auditors\u2019 remuneration: \u2013 Fees to auditors for the audit of the consolidated financial statements 875 934 \u2013 Fees to auditors\u2019 firms and associates for local audits 88 82 Total audit fees expense 963 1,016 Fees to auditors\u2019 firms and associates for other services: \u2013 Assurance services 139 141 1,102 1,157 1   Amortisation of intangible assets includes a charge of \u00a38,285,000 (2023: \u00a37,457,000) relating to the amortisation on acquired intangibles, which is classified as an Adjusting Item as set out in Note 6. 2   Other income relates to a sublease with an associate of the Former Parent Undertaking for its portion of the space used at the Group\u2019s head offices at Herbal House. During the year, PricewaterhouseCoopers LLP charged the Group as follows: \u2022  In respect of audit-related assurance services: \u00a3139,000 (2023: \u00a3141,000). \u2022  In respect of non-audit-related services: \u00a3nil (2023: \u00a3nil). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-381": {
   "value": "5 Operating profit Nature of expenses charged/(credited) to operating profit from continuing operations: 2024 2023 \u00a3000 \u00a3000 Depreciation on property, plant and equipment 6,610 6,941 Amortisation of intangible assets1 19,119 15,712 Research and development expenses 2,301 1,732 IPO-related bonuses 2,367 3,263 Share-based payment charges (excluding NI) 4,179 7,270 Foreign exchange loss 272 67 Salaries and wages 48,129 35,580 Cost of inventories 48,088 49,453 Other income2 (1,349) (1,319) Auditors\u2019 remuneration: \u2013 Fees to auditors for the audit of the consolidated financial statements 875 934 \u2013 Fees to auditors\u2019 firms and associates for local audits 88 82 Total audit fees expense 963 1,016 Fees to auditors\u2019 firms and associates for other services: \u2013 Assurance services 139 141 1,102 1,157 1   Amortisation of intangible assets includes a charge of \u00a38,285,000 (2023: \u00a37,457,000) relating to the amortisation on acquired intangibles, which is classified as an Adjusting Item as set out in Note 6. 2   Other income relates to a sublease with an associate of the Former Parent Undertaking for its portion of the space used at the Group\u2019s head offices at Herbal House. During the year, PricewaterhouseCoopers LLP charged the Group as follows: \u2022  In respect of audit-related assurance services: \u00a3139,000 (2023: \u00a3141,000). \u2022  In respect of non-audit-related services: \u00a3nil (2023: \u00a3nil). 12 Property, plant and equipment Right-of- use assets Right-of-use Freehold Plant and Fixtures and Leasehold Computer plant and assets land property machinery fittings improvements equipment machinery and buildings Total \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Cost 1 May 2023 3,905 6,862 4,182 10,482 2,507 1,355 23,374 52,667 Additions \u2013 468 89 205 203 575 \u2013 1,540 Remeasurements \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 162 162 Disposals \u2013 (115) (170) (89) (136) (366) (220) (1,096) Foreign exchange \u2013 (13) (46) (63) (27) (28) (222) (399) 30 April 2024 3,905 7, 20 2 4,055 10,535 2,547 1,536 23,094 52,874 Accumulated depreciation and impairment 1 May 2023 2,207 3,958 2,886 2,310 1,642 187 7,16 6 20,356 Depreciation charge 155 1,130 661 1,079 547 455 2,583 6,610 Disposals \u2013 (115) (170) (89) (136) (181) (220) (911) Foreign exchange \u2013 (7) (29) (5) (18) (8) (14) (81) 30 April 2024 2,362 4,966 3,348 3,295 2,035 453 9,515 25,974 Net book value  30 April 2024 1,543 2,236 707 7,24 0 512 1,083 13,579 26,900 Right-of- use assets Right-of-use Freehold Plant and Fixtures and Leasehold Computer plant and assets land property machinery fittings improvements equipment machinery and buildings Total \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Cost 1 May 2022 3,907 6,674 1,264 3,708 2,393 1,253 18,744 37,943 Additions \u2013 2,146 268 6,679 587 880 5,552 16,112 Acquired additions \u2013 \u2013 2,875 \u2013 564 371 933 4,743 Disposals (2) (331) (1,867) (149) (961) (1,196) (2,063) (6,569) Transfers \u2013 (1,701) 1,619 207 (125) \u2013 \u2013 \u2013 Foreign exchange \u2013 74 23 37 49 47 208 438 30 April 2023 3,905 6,862 4,182 10,482 2,507 1,355 23,374 52,667 Accumulated depreciation and impairment 1 May 2022 2,053 4,100 976 1,638 1,503 962 5,470 16,702 Depreciation charge 156 979 768 808 631 391 3,208 6,941 Acquired accumulated depreciation \u2013 \u2013 2,182 \u2013 421 \u2013 \u2013 2,603 Disposals (2) (331) (1,867) (149) (941) (1,211) (2,020) (6,521) Transfers \u2013 (821) 814 7 \u2013 \u2013 \u2013 \u2013 Impairment \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 428 428 Foreign exchange \u2013 31 13 6 28 45 80 203 30 April 2023 2,207 3,958 2,886 2,310 1,642 187 7,1 6 6 20,356 Net book value  30 April 2023 1,698 2,904 1,296 8,172 865 1,168 16,208 32,311",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-346": {
   "value": "<div class=\"t m1 h1e ff1 fs14 fc2 sc0 lse4 wsf5 gs209\">6 Adjusting Item<span class=\"_ _3\"></span>s<span class=\"_ _2b1\"> </span></div><div class=\"gs20a\"><table class=\"s w223 hf6\" id=\"_a5368914-72c8-4f38-a57a-d7f3d5c176f6\"><tr><td></td><td class=\"t m1 x1bc h42 y27f0 ff1 fsa fc2 sc0 lsdf wsf0\">2024 </td><td class=\"c x39a y27f3 w224 hf7\"><div class=\"t m1 x1bf h42 y27f1 ff1 fsa fc2 sc0 lsd ws9f\">2023</div><div class=\"t m1 x399 h57 y27f2 ff1 fs22 fc2 sc0 ls0 ws0\">1<span class=\"_ _2b1\"> </span></div></td></tr><tr><td></td><td class=\"t m1 x1bc h42 y27f4 ff1 fsa fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x1bd h42 y27f5 ff1 fsa fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2b1\"> </span></td></tr><tr><td class=\"c n x1c0 y27ee w225 he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls0 ws0\">Pre-IPO bonus awar<span class=\"_ _10\"></span>ds<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x39b y27ee w226 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls49 ws4c\">(<span class=\"_ _3\"></span>2<span class=\"_ _3\"></span>,3<span class=\"_ _3\"></span>67<span class=\"_ _6\"></span>)<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x39c y27ee w227 he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls6e ws73\">(3<span class=\"_ _3\"></span>,<span class=\"_ _3\"></span>26<span class=\"_ _3\"></span>3)<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y279a w228 he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls0 ws0\">Pre-IPO shar<span class=\"_ _2\"></span>e-based payment char<span class=\"_ _2\"></span>ges<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x39d y279a w229 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls9e wsab\">(<span class=\"_ _3\"></span>1,1<span class=\"_ _3\"></span>5<span class=\"_ _3\"></span>0<span class=\"_ _3\"></span>)<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x308 y279a w22a he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls9d wsaa\">(5,419)<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y279b w22b he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls0 ws6\">M&amp;A<span class=\"_ _10\"></span>-related transaction costs<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x39e y279b wf5 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x39f y279b w22c he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls6f ws74\">(4<span class=\"_ _6\"></span>,<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span>0<span class=\"_ _6\"></span>3<span class=\"_ _6\"></span>)<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y27f6 w22d he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal adj<span class=\"_ _3\"></span>ustm<span class=\"_ _3\"></span>ent<span class=\"_ _3\"></span>s mad<span class=\"_ _3\"></span>e to Adjus<span class=\"_ _3\"></span>ted EB<span class=\"_ _3\"></span>ITD<span class=\"_ _2\"></span>A<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x3a0 y27f6 w22e he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls61 ws64\">(3,5<span class=\"_ _3\"></span>17<span class=\"_ _3\"></span>)<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x3a1 y27f6 w22f he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls60 ws68\">(<span class=\"_ _6\"></span>13,0<span class=\"_ _3\"></span>85<span class=\"_ _3\"></span>)<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y2774 w230 he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls0 ws0\">Amortisation on acquired intangibles<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x3a2 y2774 w231 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls61 ws64\">(8,28<span class=\"_ _3\"></span>5<span class=\"_ _3\"></span>)<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x3a3 y2774 w232 he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 lsa5 wsb3\">(<span class=\"_ _21\"> </span>7,<span class=\"_ _21\"> </span>4<span class=\"_ _f\"></span>5<span class=\"_ _f\"></span>7<span class=\"_ _f\"> </span>)<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y2717 w233 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal adj<span class=\"_ _3\"></span>ustm<span class=\"_ _3\"></span>ent<span class=\"_ _3\"></span>s mad<span class=\"_ _3\"></span>e to Adjus<span class=\"_ _3\"></span>ted EB<span class=\"_ _3\"></span>IT<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x3a4 y2717 w234 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls97 wsa5\">(<span class=\"_ _6\"></span>11,8<span class=\"_ _3\"></span>0<span class=\"_ _3\"></span>2<span class=\"_ _3\"></span>)<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x3a5 y2717 w235 he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls98 wsa6\">(<span class=\"_ _3\"></span>20,5<span class=\"_ _3\"></span>42)<span class=\"_ _2b1\"> </span></div></td></tr></table></div><div class=\"t m1 hf ff4 fsa fc0 sc0 ls0 ws0 gs20b\">1 <span class=\"_ _a\"> </span>T<span class=\"_ _3\"></span>he p<span class=\"_ _3\"></span>ri<span class=\"_ _3\"></span>or ye<span class=\"_ _3\"></span>ar Ad<span class=\"_ _3\"></span>jus<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>ing I<span class=\"_ _3\"></span>tem<span class=\"_ _3\"></span>s num<span class=\"_ _3\"></span>be<span class=\"_ _3\"></span>r ha<span class=\"_ _3\"></span>s be<span class=\"_ _3\"></span>en re<span class=\"_ _3\"></span>st<span class=\"_ _3\"></span>ate<span class=\"_ _3\"></span>d to i<span class=\"_ _3\"></span>ncl<span class=\"_ _3\"></span>ud<span class=\"_ _3\"></span>e th<span class=\"_ _3\"></span>e amo<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ti<span class=\"_ _3\"></span>sa<span class=\"_ _3\"></span>tio<span class=\"_ _3\"></span>n on a<span class=\"_ _3\"></span>cq<span class=\"_ _3\"></span>uire<span class=\"_ _3\"></span>d in<span class=\"_ _3\"></span>tan<span class=\"_ _3\"></span>gib<span class=\"_ _3\"></span>les<span class=\"_ _3\"></span>.<span class=\"_ _2b1\"> </span></div><div class=\"t m1 h4c ff3 fs1d fc1 sc0 ls0 ws0 gs20c\">Pre-IPO b<span class=\"_ _3\"></span>onus a<span class=\"_ _3\"></span>wards<span class=\"_ _2b1\"> </span></div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs20d\">Pre-IPO bonus awar<span class=\"_ _10\"></span>ds are one-off cash-settled bonuses, and the cash component of the Pr<span class=\"_ _10\"></span>e-IPO schemes, awarded in relation t<span class=\"_ _10\"></span>o the </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs20e\">IPO process that<span class=\"_ _2\"></span> completed during the <span class=\"_ _2\"></span>year ended 30 April <span class=\"_ _10\"></span>2021.<span class=\"_ _2b1\"> </span></div><div class=\"t m1 h4c ff3 fs1d fc1 sc0 ls121 ws13d gs20f\">Pre-<span class=\"_ _2\"></span>IPO sh<span class=\"_ _2\"></span>are-<span class=\"_ _2\"></span>based paymen<span class=\"_ _2\"></span>t cha<span class=\"_ _2\"></span>rges<span class=\"_ _2b1\"> </span></div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs210\">Pre-IPO shar<span class=\"_ _2\"></span>e-based payment char<span class=\"_ _2\"></span>ges relat<span class=\"_ _2\"></span>e to <span class=\"_ _2\"></span>the Legacy<span class=\"_ _2\"></span> Schemes, Pr<span class=\"_ _2\"></span>e-IPO awards that<span class=\"_ _2\"></span> wer<span class=\"_ _2\"></span>e grant<span class=\"_ _10\"></span>ed in relation to the IPO pr<span class=\"_ _10\"></span>ocess </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs211\">that completed during <span class=\"_ _2\"></span>the year ended 30 <span class=\"_ _10\"></span>April 2021.<span class=\"_ _2b1\"> </span></div><div class=\"t m1 h4c ff3 fs1d fc1 sc0 ls88 ws8f gs212\">M&amp;<span class=\"_ _10\"></span>A-related transaction costs<span class=\"_ _2b1\"> </span></div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs213\">M&amp;A r<span class=\"_ _10\"></span>elated transaction costs r<span class=\"_ _2\"></span>elate t<span class=\"_ _2\"></span>o fees and costs incurr<span class=\"_ _10\"></span>ed in relation to the acquisition of<span class=\"_ _10\"></span> the Experiences segment.<span class=\"_ _2b1\"> </span></div><div class=\"t m1 h4c ff3 fs1d fc1 sc0 ls66 ws6a gs214\">Amortisation on acqu<span class=\"_ _2\"></span>ired inta<span class=\"_ _2\"></span>ngibles<span class=\"_ _2b1\"> </span></div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs215\">Acquisition amortisation is a non-cash expense relating to in<span class=\"_ _10\"></span>tangible assets. <span class=\"_ _10\"></span>These expenses are ex<span class=\"_ _10\"></span>cluded from adjusted earnings </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs216\">because they ar<span class=\"_ _10\"></span>e non-operational and thus distort the underlying performance of the business.<span class=\"_ _4\"></span> T<span class=\"_ _10\"></span>o presen<span class=\"_ _2\"></span>t a clearer<span class=\"_ _2\"></span> picture of<span class=\"_ _2\"></span> the </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs217\">Group\u2019s ongoing oper<span class=\"_ _10\"></span>ational per<span class=\"_ _3\"></span>formance the costs are adjus<span class=\"_ _2\"></span>ted for<span class=\"_ _10\"></span> and will be on an ongoing basis. </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs218\">Cash paid in the year<span class=\"_ _2\"></span> in relation t<span class=\"_ _10\"></span>o Adjusting Items t<span class=\"_ _10\"></span>otalled \u00a34,057,000 (20<span class=\"_ _2\"></span>23:<span class=\"_ _10\"></span> \u00a35,490,000).</div>",
   "dimensions": {
    "concept": "moonpiggroupplc:DisclosureOfAdjustingItems",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-347": {
   "value": "7 Finance income and costs 2024 2023 \u00a3000 \u00a3000 Bank interest receivable 198 21 Interest payable on leases (901) (863) Bank interest payable (12,258) (11,639) Amortisation of capitalised borrowing costs (4,604) (1,619) Amortisation of interest rate cap premium (353) (352) Interest on discounting of financial liability (1,568) \u2013 Net foreign exchange gain/(loss) on financing activities (398) 896 Net finance costs (19,884) (13,556)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-425": {
   "value": "7 Finance income and costs 2024 2023 \u00a3000 \u00a3000 Bank interest receivable 198 21 Interest payable on leases (901) (863) Bank interest payable (12,258) (11,639) Amortisation of capitalised borrowing costs (4,604) (1,619) Amortisation of interest rate cap premium (353) (352) Interest on discounting of financial liability (1,568) \u2013 Net foreign exchange gain/(loss) on financing activities (398) 896 Net finance costs (19,884) (13,556)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-421": {
   "value": "7 Finance income and costs 2024 2023 \u00a3000 \u00a3000 Bank interest receivable 198 21 Interest payable on leases (901) (863) Bank interest payable (12,258) (11,639) Amortisation of capitalised borrowing costs (4,604) (1,619) Amortisation of interest rate cap premium (353) (352) Interest on discounting of financial liability (1,568) \u2013 Net foreign exchange gain/(loss) on financing activities (398) 896 Net finance costs (19,884) (13,556)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-414": {
   "value": "7 Finance income and costs 2024 2023 \u00a3000 \u00a3000 Bank interest receivable 198 21 Interest payable on leases (901) (863) Bank interest payable (12,258) (11,639) Amortisation of capitalised borrowing costs (4,604) (1,619) Amortisation of interest rate cap premium (353) (352) Interest on discounting of financial liability (1,568) \u2013 Net foreign exchange gain/(loss) on financing activities (398) 896 Net finance costs (19,884) (13,556)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-405": {
   "value": "7 Finance income and costs 2024 2023 \u00a3000 \u00a3000 Bank interest receivable 198 21 Interest payable on leases (901) (863) Bank interest payable (12,258) (11,639) Amortisation of capitalised borrowing costs (4,604) (1,619) Amortisation of interest rate cap premium (353) (352) Interest on discounting of financial liability (1,568) \u2013 Net foreign exchange gain/(loss) on financing activities (398) 896 Net finance costs (19,884) (13,556)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-382": {
   "value": "7 Finance income and costs 2024 2023 \u00a3000 \u00a3000 Bank interest receivable 198 21 Interest payable on leases (901) (863) Bank interest payable (12,258) (11,639) Amortisation of capitalised borrowing costs (4,604) (1,619) Amortisation of interest rate cap premium (353) (352) Interest on discounting of financial liability (1,568) \u2013 Net foreign exchange gain/(loss) on financing activities (398) 896 Net finance costs (19,884) (13,556)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-348": {
   "value": "8 Employee benefit costs The average monthly number of employees (including Directors) during the year was made up as follows: 2024 2023 Number Number Administration 558 582 Production 150 148 Total employees 708 730 2024 2023 \u00a3000 \u00a3000 Wages and salaries 51,435 41,664 Social security costs 6,752 5,047 Other pension costs 2,487 1,619 Share-based payment expense 4,179 7, 2 70 Total gross employment costs 64,853 55,600 Staff costs capitalised as intangible assets (12,545)(12,750) Total net employment costs 52,308 42,850 The FY24 wages and salaries amount includes the impact of a full year of Experiences employees\u2019 wages, the full year impact of operating in-house UK operational facilities and a higher annual bonus outcome (as threshold financial targets were not met in FY23). The Group\u2019s employees are members of defined contribution pension schemes with obligations recognised as an operating cost in the income statement as incurred. The Group pays contributions into separate funds on behalf of the employee and has no further obligations to employees. The risks associated with this type of plan are assumed by the member. Contributions paid by the Group in respect of the current year are included within the consolidated income statement.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-349": {
   "value": "9 Taxation (a) Tax on profit The tax charge is made up as follows: 2024 2023 \u00a3000 \u00a3000 Profit before taxation 46,400 34,905 Current tax: UK corporation tax on profit for the year 13,057 8,385 Foreign tax charge 1,009 1,644 Adjustment in respect of prior years (278) (992) Total current tax 13,788 9,037 Deferred tax: Origination and reversal of temporary differences (1,746) (820) Adjustment in respect of prior years 189 81 Total deferred tax (1,557) (739) Total tax charge in the income statement 12,231 8,298 (b) The tax assessed for the year is higher than the standard UK rate of corporation tax applicable of 25% (2023: 19.4%); the 19.4% in the prior year reflects eleven months of the financial year at a 19% rate of corporation tax and one month at 25%. The differences are explained below: 2024 2023 \u00a3000 \u00a3000 Profit before taxation 46,400 34,905 Profit on ordinary activities multiplied by the UK tax rate 11,600 6,775 Effects of: Expenses not deductible for tax purposes 336 1,048 Non-taxable income (356) (20) Effect of higher tax rates in overseas territories 16 287 Adjustment in respect of prior years (89) (912) Change in UK deferred tax rate \u2013 282 Share based payments 736 1,045 Other permanent differences (12) (207) Total tax charge for the year 12,231 8,298 Taxation for other jurisdictions is calculated at the rates prevailing in each jurisdiction. The effective tax rate is higher than the UK tax rate, which primarily reflects the impact of the Group\u2019s share schemes (refer to Note 6 and Alternative Performance Measures on page 174). (c) Deferred tax: Other Accelerated Share- short-term capital Intangible based Right of use Lease temporary allowances assets payments assets liabilities differences Total \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Balance at 1 May 2023 (1,889) (11,231) 1,192 (1,488) 1,629 809 (10,978) Adjustments in respect of prior years (54) (245) (256) 1 \u2013 452 (102) Adjustments posted through other comprehensive income (OCI) \u2013 59 \u2013 \u2013 \u2013 (154) (95) Adjustments posted through equity \u2013 \u2013 536 \u2013 \u2013 \u2013 536 Current year credit/(charge) to income statement 77 1,923 455 304 (267) (746) 1,746 Effects of movements in exchange rates \u2013 (6) \u2013 \u2013 \u2013 (4) (10) Balance at 30 April 2024 (1,866) (9,500) 1,927 (1,183) 1,362 357 (8,903) Other Accelerated Share- short-term capital Intangible based Right of use Lease temporary allowances assets payments assets liabilities differences Total \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Balance at 1 May 2022 (1,028) (2,818) 783 (127) 126 896 (2,168) Adjustments in respect of prior years \u2013 (10) (73) \u2013 \u2013 2 (81) Current year credit/(charge) to income statement (1,018) 1,331 482 (1,346) 1,486 (117) 818 Acquired through business combinations 157 (9,581) \u2013 \u2013 \u2013 28 (9,396) Effects of movements in exchange rates \u2013 (153) \u2013 (15) 17 \u2013 (151) Balance at 30 April 2023 (1,889) (11,231) 1,192 (1,488) 1,629 809 (10,978) The Finance Bill 2021 included legislation to increase the main rate of corporation tax from 19% to 25% from 1 April 2023. According to the Netherlands 2024 Tax Plan, the general corporate income tax rate will remain 25.8% for the year 2024 whereby the first \u20ac200K profit is taxed at 19%. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-422": {
   "value": "9 Taxation (a) Tax on profit The tax charge is made up as follows: 2024 2023 \u00a3000 \u00a3000 Profit before taxation 46,400 34,905 Current tax: UK corporation tax on profit for the year 13,057 8,385 Foreign tax charge 1,009 1,644 Adjustment in respect of prior years (278) (992) Total current tax 13,788 9,037 Deferred tax: Origination and reversal of temporary differences (1,746) (820) Adjustment in respect of prior years 189 81 Total deferred tax (1,557) (739) Total tax charge in the income statement 12,231 8,298 (b) The tax assessed for the year is higher than the standard UK rate of corporation tax applicable of 25% (2023: 19.4%); the 19.4% in the prior year reflects eleven months of the financial year at a 19% rate of corporation tax and one month at 25%. The differences are explained below: 2024 2023 \u00a3000 \u00a3000 Profit before taxation 46,400 34,905 Profit on ordinary activities multiplied by the UK tax rate 11,600 6,775 Effects of: Expenses not deductible for tax purposes 336 1,048 Non-taxable income (356) (20) Effect of higher tax rates in overseas territories 16 287 Adjustment in respect of prior years (89) (912) Change in UK deferred tax rate \u2013 282 Share based payments 736 1,045 Other permanent differences (12) (207) Total tax charge for the year 12,231 8,298 Taxation for other jurisdictions is calculated at the rates prevailing in each jurisdiction. The effective tax rate is higher than the UK tax rate, which primarily reflects the impact of the Group\u2019s share schemes (refer to Note 6 and Alternative Performance Measures on page 174). (c) Deferred tax: Other Accelerated Share- short-term capital Intangible based Right of use Lease temporary allowances assets payments assets liabilities differences Total \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Balance at 1 May 2023 (1,889) (11,231) 1,192 (1,488) 1,629 809 (10,978) Adjustments in respect of prior years (54) (245) (256) 1 \u2013 452 (102) Adjustments posted through other comprehensive income (OCI) \u2013 59 \u2013 \u2013 \u2013 (154) (95) Adjustments posted through equity \u2013 \u2013 536 \u2013 \u2013 \u2013 536 Current year credit/(charge) to income statement 77 1,923 455 304 (267) (746) 1,746 Effects of movements in exchange rates \u2013 (6) \u2013 \u2013 \u2013 (4) (10) Balance at 30 April 2024 (1,866) (9,500) 1,927 (1,183) 1,362 357 (8,903) Other Accelerated Share- short-term capital Intangible based Right of use Lease temporary allowances assets payments assets liabilities differences Total \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Balance at 1 May 2022 (1,028) (2,818) 783 (127) 126 896 (2,168) Adjustments in respect of prior years \u2013 (10) (73) \u2013 \u2013 2 (81) Current year credit/(charge) to income statement (1,018) 1,331 482 (1,346) 1,486 (117) 818 Acquired through business combinations 157 (9,581) \u2013 \u2013 \u2013 28 (9,396) Effects of movements in exchange rates \u2013 (153) \u2013 (15) 17 \u2013 (151) Balance at 30 April 2023 (1,889) (11,231) 1,192 (1,488) 1,629 809 (10,978) The Finance Bill 2021 included legislation to increase the main rate of corporation tax from 19% to 25% from 1 April 2023. According to the Netherlands 2024 Tax Plan, the general corporate income tax rate will remain 25.8% for the year 2024 whereby the first \u20ac200K profit is taxed at 19%. 14 Trade and other receivables 2024 2023 \u00a3000 \u00a3000 Current: Trade receivables 1,569 1,901 Less: provisions (243) (470) Trade receivables \u2013 net 1,326 1,431 Other receivables 2,523 2,117 Other receivables with entities formerly under common control \u2013 151 Prepayments 2,728 2,632 Total current trade and other receivables 6,577 6,331 The movements in provisions are as follows: 2024 2023 \u00a3000 \u00a3000 At 1 May (470) \u2013 Acquired \u2013 (310) Charge for the year (32) (160) Utilised 172 \u2013 Released 74 \u2013 Foreign exchange 13 \u2013 At 30 April (243) (470) Trade and other receivables are predominantly denominated in the functional currencies of subsidiary undertakings. There is no material difference between the above amounts for trade and other receivables (including loan receivables) and their fair value due to their contractual maturity of less than 12 months. As at 30 April 2023 other receivables with entities formerly under common control relate to costs in connection with leased property. The relevant entities are no longer considered a related party as at 30 April 2024 and therefore the balance in this financial year is reported as part of other liabilities. As permitted by IFRS 9, the Group applies the simplified approach to measuring expected credit losses which uses a lifetime expected loss allowance for all trade receivables. To measure the expected credit losses, trade receivables have been grouped based on shared credit risk characteristics such as ageing of the debt and the credit risk of the customers. A historical credit loss rate is then calculated and then adjusted to reflect expectations about future credit losses. A customer balance is written off when it is considered that there is no reasonable expectation that the amount will be collected and legal enforcement activities have ceased. The Group\u2019s credit risk on trade and other receivables is primarily attributable to trade receivables. There are no significant concentrations of credit risk since the risk is spread over a large number of unrelated counterparties. The Group\u2019s businesses implement policies, procedures and controls to manage customer credit risk. Outstanding balances are regularly monitored and reviewed to identify any change in risk profile. The Group considers its credit risk to be low with Group revenue derived from electronic payment processes (including credit card, debit card, PayPal, iDEAL and Single Euro Payments Area) executed over the internet, with most receipts reaching the bank accounts in one to two days. At 30 April 2024, the Group had net trade receivables of \u00a31,326,000 (2023: \u00a31,431,000). Trade receivables are reviewed regularly for any risk of impairment and provisions are booked where necessary. The maximum exposure to credit risk is the trade receivable balance at the year-end. The Group has assessed its exposure below: Trade receivables ageing 2024 2023 \u00a3000 \u00a3000 Up to 30 days 1,258 973 Past due but not impaired: 30 to 90 days 110 250 More than 90 days 201 678 Gross 1,569 1,901 Less: provisions (all relating to balances more than 90 days) (243) (470) Net trade receivables 1,326 1,431 2024 2023 \u00a3000 \u00a3000 Non-current other receivables: Other receivables 1,611 2,153 Total non-current trade and other receivables 1,611 2,153 Non-current other receivables relate to security deposits in connection with leased property.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-415": {
   "value": "9 Taxation (a) Tax on profit The tax charge is made up as follows: 2024 2023 \u00a3000 \u00a3000 Profit before taxation 46,400 34,905 Current tax: UK corporation tax on profit for the year 13,057 8,385 Foreign tax charge 1,009 1,644 Adjustment in respect of prior years (278) (992) Total current tax 13,788 9,037 Deferred tax: Origination and reversal of temporary differences (1,746) (820) Adjustment in respect of prior years 189 81 Total deferred tax (1,557) (739) Total tax charge in the income statement 12,231 8,298 (b) The tax assessed for the year is higher than the standard UK rate of corporation tax applicable of 25% (2023: 19.4%); the 19.4% in the prior year reflects eleven months of the financial year at a 19% rate of corporation tax and one month at 25%. The differences are explained below: 2024 2023 \u00a3000 \u00a3000 Profit before taxation 46,400 34,905 Profit on ordinary activities multiplied by the UK tax rate 11,600 6,775 Effects of: Expenses not deductible for tax purposes 336 1,048 Non-taxable income (356) (20) Effect of higher tax rates in overseas territories 16 287 Adjustment in respect of prior years (89) (912) Change in UK deferred tax rate \u2013 282 Share based payments 736 1,045 Other permanent differences (12) (207) Total tax charge for the year 12,231 8,298 Taxation for other jurisdictions is calculated at the rates prevailing in each jurisdiction. The effective tax rate is higher than the UK tax rate, which primarily reflects the impact of the Group\u2019s share schemes (refer to Note 6 and Alternative Performance Measures on page 174). (c) Deferred tax: Other Accelerated Share- short-term capital Intangible based Right of use Lease temporary allowances assets payments assets liabilities differences Total \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Balance at 1 May 2023 (1,889) (11,231) 1,192 (1,488) 1,629 809 (10,978) Adjustments in respect of prior years (54) (245) (256) 1 \u2013 452 (102) Adjustments posted through other comprehensive income (OCI) \u2013 59 \u2013 \u2013 \u2013 (154) (95) Adjustments posted through equity \u2013 \u2013 536 \u2013 \u2013 \u2013 536 Current year credit/(charge) to income statement 77 1,923 455 304 (267) (746) 1,746 Effects of movements in exchange rates \u2013 (6) \u2013 \u2013 \u2013 (4) (10) Balance at 30 April 2024 (1,866) (9,500) 1,927 (1,183) 1,362 357 (8,903) Other Accelerated Share- short-term capital Intangible based Right of use Lease temporary allowances assets payments assets liabilities differences Total \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Balance at 1 May 2022 (1,028) (2,818) 783 (127) 126 896 (2,168) Adjustments in respect of prior years \u2013 (10) (73) \u2013 \u2013 2 (81) Current year credit/(charge) to income statement (1,018) 1,331 482 (1,346) 1,486 (117) 818 Acquired through business combinations 157 (9,581) \u2013 \u2013 \u2013 28 (9,396) Effects of movements in exchange rates \u2013 (153) \u2013 (15) 17 \u2013 (151) Balance at 30 April 2023 (1,889) (11,231) 1,192 (1,488) 1,629 809 (10,978) The Finance Bill 2021 included legislation to increase the main rate of corporation tax from 19% to 25% from 1 April 2023. According to the Netherlands 2024 Tax Plan, the general corporate income tax rate will remain 25.8% for the year 2024 whereby the first \u20ac200K profit is taxed at 19%. 16 Trade and other payables 2024 2023 \u00a3000 \u00a3000 Current Trade payables 14,440 26,726 Other payables 5,515 4,569 Other taxation and social security1 8,710 9,048 Accruals 22,800 16,272 Merchant accrual1 45,274 53,504 Total current trade and other payables 96,739 110,119 1   An amount of \u00a32,292,000 has been reclassified from merchant accrual to other taxation and social security in 2023. This amount relates to the VAT element on the merchant accrual. Trade and other payables are predominantly denominated in the functional currencies of subsidiary undertakings. There are no material differences between the above amounts for trade and other payables and their fair value due to the short maturity of these instruments. 2024 2023 \u00a3000 \u00a3000 Non-current Other payables 638 3,168 Other taxation and social security 914 1,052 Other payables with entities formerly under common control \u2013 638 Total non-current trade and other payables 1,552 4,858 As at 30 April 2023 the amounts due to entities formerly under common control amounted to \u00a3638,000. The relevant entities are no longer considered a related party as at 30 April 2024 following Exponent Private Equity ceasing to be a Significant Shareholder. Therefore in the current year the relevant balance is included within other payables. The decrease in other payables year-on-year is due the accrual for tranche 2 of the pre-IPO cash bonus award becoming a current liability, as the scheme vested on 30 April 2024.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-406": {
   "value": "9 Taxation (a) Tax on profit The tax charge is made up as follows: 2024 2023 \u00a3000 \u00a3000 Profit before taxation 46,400 34,905 Current tax: UK corporation tax on profit for the year 13,057 8,385 Foreign tax charge 1,009 1,644 Adjustment in respect of prior years (278) (992) Total current tax 13,788 9,037 Deferred tax: Origination and reversal of temporary differences (1,746) (820) Adjustment in respect of prior years 189 81 Total deferred tax (1,557) (739) Total tax charge in the income statement 12,231 8,298 (b) The tax assessed for the year is higher than the standard UK rate of corporation tax applicable of 25% (2023: 19.4%); the 19.4% in the prior year reflects eleven months of the financial year at a 19% rate of corporation tax and one month at 25%. The differences are explained below: 2024 2023 \u00a3000 \u00a3000 Profit before taxation 46,400 34,905 Profit on ordinary activities multiplied by the UK tax rate 11,600 6,775 Effects of: Expenses not deductible for tax purposes 336 1,048 Non-taxable income (356) (20) Effect of higher tax rates in overseas territories 16 287 Adjustment in respect of prior years (89) (912) Change in UK deferred tax rate \u2013 282 Share based payments 736 1,045 Other permanent differences (12) (207) Total tax charge for the year 12,231 8,298 Taxation for other jurisdictions is calculated at the rates prevailing in each jurisdiction. The effective tax rate is higher than the UK tax rate, which primarily reflects the impact of the Group\u2019s share schemes (refer to Note 6 and Alternative Performance Measures on page 174). (c) Deferred tax: Other Accelerated Share- short-term capital Intangible based Right of use Lease temporary allowances assets payments assets liabilities differences Total \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Balance at 1 May 2023 (1,889) (11,231) 1,192 (1,488) 1,629 809 (10,978) Adjustments in respect of prior years (54) (245) (256) 1 \u2013 452 (102) Adjustments posted through other comprehensive income (OCI) \u2013 59 \u2013 \u2013 \u2013 (154) (95) Adjustments posted through equity \u2013 \u2013 536 \u2013 \u2013 \u2013 536 Current year credit/(charge) to income statement 77 1,923 455 304 (267) (746) 1,746 Effects of movements in exchange rates \u2013 (6) \u2013 \u2013 \u2013 (4) (10) Balance at 30 April 2024 (1,866) (9,500) 1,927 (1,183) 1,362 357 (8,903) Other Accelerated Share- short-term capital Intangible based Right of use Lease temporary allowances assets payments assets liabilities differences Total \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Balance at 1 May 2022 (1,028) (2,818) 783 (127) 126 896 (2,168) Adjustments in respect of prior years \u2013 (10) (73) \u2013 \u2013 2 (81) Current year credit/(charge) to income statement (1,018) 1,331 482 (1,346) 1,486 (117) 818 Acquired through business combinations 157 (9,581) \u2013 \u2013 \u2013 28 (9,396) Effects of movements in exchange rates \u2013 (153) \u2013 (15) 17 \u2013 (151) Balance at 30 April 2023 (1,889) (11,231) 1,192 (1,488) 1,629 809 (10,978) The Finance Bill 2021 included legislation to increase the main rate of corporation tax from 19% to 25% from 1 April 2023. According to the Netherlands 2024 Tax Plan, the general corporate income tax rate will remain 25.8% for the year 2024 whereby the first \u20ac200K profit is taxed at 19%. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-383": {
   "value": "9 Taxation (a) Tax on profit The tax charge is made up as follows: 2024 2023 \u00a3000 \u00a3000 Profit before taxation 46,400 34,905 Current tax: UK corporation tax on profit for the year 13,057 8,385 Foreign tax charge 1,009 1,644 Adjustment in respect of prior years (278) (992) Total current tax 13,788 9,037 Deferred tax: Origination and reversal of temporary differences (1,746) (820) Adjustment in respect of prior years 189 81 Total deferred tax (1,557) (739) Total tax charge in the income statement 12,231 8,298 (b) The tax assessed for the year is higher than the standard UK rate of corporation tax applicable of 25% (2023: 19.4%); the 19.4% in the prior year reflects eleven months of the financial year at a 19% rate of corporation tax and one month at 25%. The differences are explained below: 2024 2023 \u00a3000 \u00a3000 Profit before taxation 46,400 34,905 Profit on ordinary activities multiplied by the UK tax rate 11,600 6,775 Effects of: Expenses not deductible for tax purposes 336 1,048 Non-taxable income (356) (20) Effect of higher tax rates in overseas territories 16 287 Adjustment in respect of prior years (89) (912) Change in UK deferred tax rate \u2013 282 Share based payments 736 1,045 Other permanent differences (12) (207) Total tax charge for the year 12,231 8,298 Taxation for other jurisdictions is calculated at the rates prevailing in each jurisdiction. The effective tax rate is higher than the UK tax rate, which primarily reflects the impact of the Group\u2019s share schemes (refer to Note 6 and Alternative Performance Measures on page 174). (c) Deferred tax: Other Accelerated Share- short-term capital Intangible based Right of use Lease temporary allowances assets payments assets liabilities differences Total \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Balance at 1 May 2023 (1,889) (11,231) 1,192 (1,488) 1,629 809 (10,978) Adjustments in respect of prior years (54) (245) (256) 1 \u2013 452 (102) Adjustments posted through other comprehensive income (OCI) \u2013 59 \u2013 \u2013 \u2013 (154) (95) Adjustments posted through equity \u2013 \u2013 536 \u2013 \u2013 \u2013 536 Current year credit/(charge) to income statement 77 1,923 455 304 (267) (746) 1,746 Effects of movements in exchange rates \u2013 (6) \u2013 \u2013 \u2013 (4) (10) Balance at 30 April 2024 (1,866) (9,500) 1,927 (1,183) 1,362 357 (8,903) Other Accelerated Share- short-term capital Intangible based Right of use Lease temporary allowances assets payments assets liabilities differences Total \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Balance at 1 May 2022 (1,028) (2,818) 783 (127) 126 896 (2,168) Adjustments in respect of prior years \u2013 (10) (73) \u2013 \u2013 2 (81) Current year credit/(charge) to income statement (1,018) 1,331 482 (1,346) 1,486 (117) 818 Acquired through business combinations 157 (9,581) \u2013 \u2013 \u2013 28 (9,396) Effects of movements in exchange rates \u2013 (153) \u2013 (15) 17 \u2013 (151) Balance at 30 April 2023 (1,889) (11,231) 1,192 (1,488) 1,629 809 (10,978) The Finance Bill 2021 included legislation to increase the main rate of corporation tax from 19% to 25% from 1 April 2023. According to the Netherlands 2024 Tax Plan, the general corporate income tax rate will remain 25.8% for the year 2024 whereby the first \u20ac200K profit is taxed at 19%. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-350": {
   "value": "10 Earnings per share Basic earnings per share Basic earnings per share is calculated by dividing the earnings attributable to ordinary shareholders by the weighted average number of ordinary shares in issue during the period. For the purposes of this calculation, the weighted average number of ordinary shares in issue during the period was 343,093,868 (2023: 340,061,402). The period-on-period increase reflects the release of 3,075,329 shares, on 7 January 2023, from repurchase obligations that were deducted from ordinary shares outstanding at 30 April 2023 as well as the issue of 1,198,394 (2023: nil) shares to satisfy the Group\u2019s obligation to its employees in relation to the vested Tranche 1 of the pre-IPO share based payment scheme in April 2023 and some shares in relation to the DBSP scheme (see Note 20): Year ended Year ended Shares in issue 30 April 2024 30 April 2023 As at 1 May 342,111,621 342,111,621 Issue of shares during the period 1,198,394 \u2013 As at 30 April 343,310,015 342,111,621 2024 2023 Number of shares Number of shares Weighted average number of shares in issue 343,093,868 342,111,621 Less: weighted average number of shares held subject to potential repurchase \u2013 (2,050,219) Weighted average number of shares for calculating basic earnings per share 343,093,868340,061,402 Diluted earnings per share For diluted earnings per share, the weighted average number of ordinary shares in issue is adjusted to assume conversion of all potentially dilutive ordinary shares. The Group has potentially dilutive ordinary shares arising from share options granted to employees under the share schemes as detailed in Note 20 of these consolidated financial statements. Adjusted earnings per share Earnings attributable to ordinary equity holders of the Group for the year, adjusted to remove the impact of Adjusting Items and the tax impact of these; divided by the weighted average number of ordinary shares outstanding during the year. 2024 2023 Number of shares Number of shares Weighted average number of shares for calculated basic earnings per share 343,093,868340,061,402 Weighted average number of dilutive shares 11,693,937 6,860,822 Total number of shares for calculated diluted earnings per share 35 4 ,787,8 05346,922,224 2024 20231 \u00a3000 \u00a3000 Basic earnings attributable to equity holders of the Company 34,169 26,607 Adjusting Items (see Note 6) 11,802 20,542 Tax on Adjusting Items (2,385) (2,749) Adjusted earnings attributable to equity holders of the Company before Adjusting Items 43,586 44,400 2024 20231 Basic earnings per ordinary share (pence) 10.0 7.8 Diluted earnings per ordinary share (pence) 9.6 7.7 Basic earnings per ordinary share before Adjusting Items (pence) 12.7 13.1 Diluted earnings per ordinary share before Adjusting Items (pence) 12.3 12.8 1   The prior year numbers have been restated to include the amortisation on acquired intangibles as an Adjusting Item \u2013 see Note 6 and Alternative Performance Measures on page 174.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-351": {
   "value": "11 Intangible assets Technology and development Customer Other Goodwill Trademark costs1relationships Software intangibles Total \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Cost 1 May 2023 143,811 16,683 30,255 48,071 691 \u2013 239,511 Additions \u2013 \u2013 12,582 \u2013 200 \u2013 12,782 Disposals \u2013 \u2013 (3,779) \u2013 (627) \u2013 (4,406) Foreign exchange (189) (260) \u2013 (466) (3) \u2013 (918) 30 April 2024 143,622 16,423 39,058 47,6 05 261 \u2013 246,969 Accumulated amortisation  and impairment 1 May 2023 \u2013 4,851 10,160 13,486 559 \u2013 29,056 Amortisation charge \u2013 1,653 10,979 6,252 235 \u2013 19,119 Disposals \u2013 \u2013 (3,779) \u2013 (627) \u2013 (4,406) Foreign exchange \u2013 (129) \u2013 (255) (7) \u2013 (391) At 30 April 2024 \u2013 6,375 17,3 6 0 19,483 160 \u2013 43,378 Net book value 30 April 2024 143,622 10,048 21,698 28,122 101 \u2013 203,591 1  The technology and development costs include assets under construction of \u00a34,735,000 (2023: \u00a33,821,000). Technology and development Customer Other Goodwill Trademark costs1 relationships Software intangibles Total \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Cost 1 May 2022 6,236 8,579 19,982 15,188 487 1,519 51,991 Additions \u2013 \u2013 12,749 \u2013 200 \u2013 12,949 Additions from acquisition of subsidiary 13 7, 267 7,68 6 1,177 32,133 \u2013 \u2013 178,263 Disposals \u2013 \u2013 (3,653) \u2013 \u2013 (1,594) (5,247) Foreign exchange 308 418 \u2013 750 4 75 1,555 30 April 2023 143,811 16,683 30,255 48,071 691 \u2013 239,511 Accumulated amortisation  and impairment 1 May 2022 \u2013 3,178 5,417 7,43 9 410 1,519 17,963 Amortisation charge \u2013 1,494 8,396 5,675 147 \u2013 15,712 Disposals \u2013 \u2013 (3,653) \u2013 \u2013 (1,594) (5,247) Foreign exchange \u2013 179 \u2013 372 2 75 628 At 30 April 2023 \u2013 4,851 10,160 13,486 559 \u2013 29,056 Net book value 30 April 2023 143,811 11,832 20,095 34,585 132 \u2013 210,455 1  The technology and development costs include assets under construction of \u00a33,821,000 (2022: \u00a33,950,000). (a) Goodwill Goodwill of \u00a36,353,000 (2023: \u00a36,544,000) relates to the acquisition of Greetz in 2018, recognised within the Greetz CGU. Goodwill of \u00a3137,269,000 (2023: \u00a3137,267,000) relates to the acquisition of Experiences and is allocated to the Experiences CGU. (b) Trademark \u00a33,744,000 (2023: \u00a34,267,000) of the asset balance are trademarks relating to the acquisition of Greetz with finite lives. The remaining useful economic life at 30 April 2024 on the trademark is 4 years 4 months (2023: 5 years 4 months). \u00a36,304,000 (2023: \u00a37,072,000) of trademark assets relate to the brands valued on the acquisition of Experiences. The remaining useful economic life at 30 April 2023 on these trademarks is 8 years and 3 months (2023: 9 years and 3 months). (c) Technology and development costs Technology and development costs of \u00a321,227,000 (2023: \u00a319,232,000) relate to internally developed assets. The costs of these assets include capitalised expenses of employees working full-time on software development projects and third-party consulting firms. Technology and development costs of \u00a3471,000 (2023: \u00a3864,000) relate to the acquisition of Experiences and are allocated to the Experiences CGU. The remaining useful economic life at 30 April 2024 is 1 years and 3 months (2023: 2 years and 3 months). (d) Customer relationships \u00a36,041,000 (2023: \u00a37,173,000) of the asset balance relates to the valuation of existing customer relationships held by Greetz on acquisition. The remaining useful economic life at 30 April 2024 on these customer relationships is 6 years 4 months (2023: 7 years 4 months). \u00a322,081,000 (2023: \u00a327,411,000) of customer relationship assets relates to those valued on the acquisition of the Experiences segment. The remaining useful economic life at 30 April 2024 on these customer relationships is a range of 5 years and 3 months and 2 years and 3 months (2023: a range of between 6 years 3 months and 5 months). (e) Software Software intangible assets include accounting and marketing software purchased by the Group and software licence fees from third- party suppliers. (f) Other intangibles Other intangible assets include non-compete agreements and information content for products and software that have been valued and separately recognised. (g)  Annual impairment tests Goodwill Goodwill is allocated to two cash-generating units (\u201cCGUs\u201d), namely the Greetz and Experiences segments, based on the smallest identifiable group of assets that generates cash inflows independently in relation to the specific goodwill. The recoverable amount of a CGU or group of CGUs is determined as the higher of its fair value less costs of disposal and its value in use (\u201cVIU\u201d). In determining VIU, estimated future cash flows are discounted to their present value. The Group performed its annual impairment test as at 30 April 2024. The estimated future cash flows are based on the approved plan, including the FY25 budget, for the three years ending 30 April 2027. The estimated future cash flows are identical to those used for the viability statement. They have been extended by a further three years before applying a perpetuity using an estimated long-term growth rate. When estimating value in use, the Group does not include estimated future cash flows that are expected to arise from improving or enhancing the asset\u2019s performance. The use of a pre-perpetuity projections period of more than five years is an accounting judgement. The reasons why the Group considers that a six-year period is appropriate, and why it considers that the Group meets the reliability requirements of IAS 36, are set out at Note 4 to the Company financial statements. The Group has considered the potential impact of climate change on estimated future cash flows, including the primary climate risks discussed in the TCFD report within the Annual Report and Accounts for the year ended 30 April 2024. These risks are not considered to have a material impact on estimated future cash flows and therefore have not been modelled as part of the Group\u2019s forecasts. Any revenue upsides from climate opportunities are not expected to be significant and have also not been modelled. The Group does not operate in an energy-intensive industry and any cash outflows needed to factor in any incremental costs, other operational disruption that could impact operating margin or reduced trade, are not expected to be material. The Group has identified the following key assumptions as having the most significant impact on the VIU calculation: Greetz CGU Experiences CGU 2024 2023 2024 2023 Pre-tax discount rate1 13.5% 12.2% 15.1% 13.5% Revenue compound annual growth rate (\u201cCAGR\u201d)2 8.8% 12.4% 6.6% 10.5% Pre-perpetuity period (years) 6 7 6 7 1   The discount rate is a pre-tax rate that reflects the current market assessment of the time value of money and the risks specific to the cash generating units. The pre-tax discount rates used to calculate value in use are derived from the Group\u2019s post-tax weighted average cost of capital. The decline in the discount rate from the previous year is due to reducing the equity premium and betas used in the calculation. 2  The compound annual growth rate represents the average yearly growth rate over the pre-perpetuity period. The Group has performed sensitivity analysis to assess the impact of a change in each key assumption in the VIU. The relevant scenario, in relation to a revenue decrease, is consistent with the more severe downside scenario (Plausible Scenario 2) prepared in connection with the viability statement within the Annual Report and Accounts for the year ended 30 April 2024. For the goodwill allocated to the Experiences and Greetz CGUs the Group modelled the impact of a 1%pts increase in the discount rate, a 5.4% decrease in the compound annual growth rate and a reduction in the pre-perpetuity period from six to five years. The Group also modelled a scenario in which all three of these changes arise concurrently. The results of this sensitivity analysis are summarised below: Greetz CGU Experiences CGU 2024 2023 2024 2023 \u00a3m \u00a3m \u00a3m \u00a3m Original headroom 80.8 193.6 23.3 89.7 Headroom using a discount rate increased by 1%pts 70.4 167.7 11.1 64.1 Headroom using a 5.4%pts decrease in the forecast revenue CAGR1 (2023: 15% decrease in forecast revenue) 54.1 123.1 (36.7) 2.7 Headroom using a pre-perpetuity period reduced by one year 76.3 180.1 8.2 7 7.3 Headroom combining all three sensitivity scenarios detailed above 45.0 97.7 (54.6) (21.2) 1  The compound annual growth rate represents the average yearly growth rate over the pre-perpetuity period. For goodwill allocated to the Greetz CGU, the headroom over carrying amount is more than adequate and there is no reasonably possible change in key assumptions including those relating to future sales performance that would lead to an impairment. For goodwill allocated to the Experiences CGU, further modelling was undertaken to assess the point at which headroom would be reduced to \u00a3nil for each of the individual sensitivities. For the carrying amount and recoverable amount to be equal, the pre-tax discount rate would need to increase by 2.5%pts from 15.1% to 17.6%, the revenue CAGR would need to decrease by 1.9%pts to 4.7% (assuming no action was taken to reduce indirect costs from the forecasted level) and the pre-perpetuity period would need to reduce from six to four years (each sensitivity applied individually). No impairment to the carrying amount of Experiences goodwill has been recorded in the current period, reflecting the fact that it remains lower than the recoverable amount. However, in view of the outcome of the sensitivity analysis, the Directors have identified that each of the three key assumptions are a major source of estimation uncertainty. We have therefore provided the disclosure above of quantification of all key assumptions in the value in use estimate and the impact of a change in each key assumption. Other finite-life intangible assets At each reporting year date, the Group reviews the carrying amounts of other finite-life intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent, if any, of the impairment loss. Where it is not possible to estimate the recoverable amount of an individual asset, the Group estimates the recoverable amount of the cash-generating unit to which the asset belongs.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-407": {
   "value": "11 Intangible assets Technology and development Customer Other Goodwill Trademark costs1relationships Software intangibles Total \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Cost 1 May 2023 143,811 16,683 30,255 48,071 691 \u2013 239,511 Additions \u2013 \u2013 12,582 \u2013 200 \u2013 12,782 Disposals \u2013 \u2013 (3,779) \u2013 (627) \u2013 (4,406) Foreign exchange (189) (260) \u2013 (466) (3) \u2013 (918) 30 April 2024 143,622 16,423 39,058 47,6 05 261 \u2013 246,969 Accumulated amortisation  and impairment 1 May 2023 \u2013 4,851 10,160 13,486 559 \u2013 29,056 Amortisation charge \u2013 1,653 10,979 6,252 235 \u2013 19,119 Disposals \u2013 \u2013 (3,779) \u2013 (627) \u2013 (4,406) Foreign exchange \u2013 (129) \u2013 (255) (7) \u2013 (391) At 30 April 2024 \u2013 6,375 17,3 6 0 19,483 160 \u2013 43,378 Net book value 30 April 2024 143,622 10,048 21,698 28,122 101 \u2013 203,591 1  The technology and development costs include assets under construction of \u00a34,735,000 (2023: \u00a33,821,000). Technology and development Customer Other Goodwill Trademark costs1 relationships Software intangibles Total \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Cost 1 May 2022 6,236 8,579 19,982 15,188 487 1,519 51,991 Additions \u2013 \u2013 12,749 \u2013 200 \u2013 12,949 Additions from acquisition of subsidiary 13 7, 267 7,68 6 1,177 32,133 \u2013 \u2013 178,263 Disposals \u2013 \u2013 (3,653) \u2013 \u2013 (1,594) (5,247) Foreign exchange 308 418 \u2013 750 4 75 1,555 30 April 2023 143,811 16,683 30,255 48,071 691 \u2013 239,511 Accumulated amortisation  and impairment 1 May 2022 \u2013 3,178 5,417 7,43 9 410 1,519 17,963 Amortisation charge \u2013 1,494 8,396 5,675 147 \u2013 15,712 Disposals \u2013 \u2013 (3,653) \u2013 \u2013 (1,594) (5,247) Foreign exchange \u2013 179 \u2013 372 2 75 628 At 30 April 2023 \u2013 4,851 10,160 13,486 559 \u2013 29,056 Net book value 30 April 2023 143,811 11,832 20,095 34,585 132 \u2013 210,455 1  The technology and development costs include assets under construction of \u00a33,821,000 (2022: \u00a33,950,000). (a) Goodwill Goodwill of \u00a36,353,000 (2023: \u00a36,544,000) relates to the acquisition of Greetz in 2018, recognised within the Greetz CGU. Goodwill of \u00a3137,269,000 (2023: \u00a3137,267,000) relates to the acquisition of Experiences and is allocated to the Experiences CGU. (b) Trademark \u00a33,744,000 (2023: \u00a34,267,000) of the asset balance are trademarks relating to the acquisition of Greetz with finite lives. The remaining useful economic life at 30 April 2024 on the trademark is 4 years 4 months (2023: 5 years 4 months). \u00a36,304,000 (2023: \u00a37,072,000) of trademark assets relate to the brands valued on the acquisition of Experiences. The remaining useful economic life at 30 April 2023 on these trademarks is 8 years and 3 months (2023: 9 years and 3 months). (c) Technology and development costs Technology and development costs of \u00a321,227,000 (2023: \u00a319,232,000) relate to internally developed assets. The costs of these assets include capitalised expenses of employees working full-time on software development projects and third-party consulting firms. Technology and development costs of \u00a3471,000 (2023: \u00a3864,000) relate to the acquisition of Experiences and are allocated to the Experiences CGU. The remaining useful economic life at 30 April 2024 is 1 years and 3 months (2023: 2 years and 3 months). (d) Customer relationships \u00a36,041,000 (2023: \u00a37,173,000) of the asset balance relates to the valuation of existing customer relationships held by Greetz on acquisition. The remaining useful economic life at 30 April 2024 on these customer relationships is 6 years 4 months (2023: 7 years 4 months). \u00a322,081,000 (2023: \u00a327,411,000) of customer relationship assets relates to those valued on the acquisition of the Experiences segment. The remaining useful economic life at 30 April 2024 on these customer relationships is a range of 5 years and 3 months and 2 years and 3 months (2023: a range of between 6 years 3 months and 5 months). (e) Software Software intangible assets include accounting and marketing software purchased by the Group and software licence fees from third- party suppliers. (f) Other intangibles Other intangible assets include non-compete agreements and information content for products and software that have been valued and separately recognised. (g)  Annual impairment tests Goodwill Goodwill is allocated to two cash-generating units (\u201cCGUs\u201d), namely the Greetz and Experiences segments, based on the smallest identifiable group of assets that generates cash inflows independently in relation to the specific goodwill. The recoverable amount of a CGU or group of CGUs is determined as the higher of its fair value less costs of disposal and its value in use (\u201cVIU\u201d). In determining VIU, estimated future cash flows are discounted to their present value. The Group performed its annual impairment test as at 30 April 2024. The estimated future cash flows are based on the approved plan, including the FY25 budget, for the three years ending 30 April 2027. The estimated future cash flows are identical to those used for the viability statement. They have been extended by a further three years before applying a perpetuity using an estimated long-term growth rate. When estimating value in use, the Group does not include estimated future cash flows that are expected to arise from improving or enhancing the asset\u2019s performance. The use of a pre-perpetuity projections period of more than five years is an accounting judgement. The reasons why the Group considers that a six-year period is appropriate, and why it considers that the Group meets the reliability requirements of IAS 36, are set out at Note 4 to the Company financial statements. The Group has considered the potential impact of climate change on estimated future cash flows, including the primary climate risks discussed in the TCFD report within the Annual Report and Accounts for the year ended 30 April 2024. These risks are not considered to have a material impact on estimated future cash flows and therefore have not been modelled as part of the Group\u2019s forecasts. Any revenue upsides from climate opportunities are not expected to be significant and have also not been modelled. The Group does not operate in an energy-intensive industry and any cash outflows needed to factor in any incremental costs, other operational disruption that could impact operating margin or reduced trade, are not expected to be material. The Group has identified the following key assumptions as having the most significant impact on the VIU calculation: Greetz CGU Experiences CGU 2024 2023 2024 2023 Pre-tax discount rate1 13.5% 12.2% 15.1% 13.5% Revenue compound annual growth rate (\u201cCAGR\u201d)2 8.8% 12.4% 6.6% 10.5% Pre-perpetuity period (years) 6 7 6 7 1   The discount rate is a pre-tax rate that reflects the current market assessment of the time value of money and the risks specific to the cash generating units. The pre-tax discount rates used to calculate value in use are derived from the Group\u2019s post-tax weighted average cost of capital. The decline in the discount rate from the previous year is due to reducing the equity premium and betas used in the calculation. 2  The compound annual growth rate represents the average yearly growth rate over the pre-perpetuity period. The Group has performed sensitivity analysis to assess the impact of a change in each key assumption in the VIU. The relevant scenario, in relation to a revenue decrease, is consistent with the more severe downside scenario (Plausible Scenario 2) prepared in connection with the viability statement within the Annual Report and Accounts for the year ended 30 April 2024. For the goodwill allocated to the Experiences and Greetz CGUs the Group modelled the impact of a 1%pts increase in the discount rate, a 5.4% decrease in the compound annual growth rate and a reduction in the pre-perpetuity period from six to five years. The Group also modelled a scenario in which all three of these changes arise concurrently. The results of this sensitivity analysis are summarised below: Greetz CGU Experiences CGU 2024 2023 2024 2023 \u00a3m \u00a3m \u00a3m \u00a3m Original headroom 80.8 193.6 23.3 89.7 Headroom using a discount rate increased by 1%pts 70.4 167.7 11.1 64.1 Headroom using a 5.4%pts decrease in the forecast revenue CAGR1 (2023: 15% decrease in forecast revenue) 54.1 123.1 (36.7) 2.7 Headroom using a pre-perpetuity period reduced by one year 76.3 180.1 8.2 7 7.3 Headroom combining all three sensitivity scenarios detailed above 45.0 97.7 (54.6) (21.2) 1  The compound annual growth rate represents the average yearly growth rate over the pre-perpetuity period. For goodwill allocated to the Greetz CGU, the headroom over carrying amount is more than adequate and there is no reasonably possible change in key assumptions including those relating to future sales performance that would lead to an impairment. For goodwill allocated to the Experiences CGU, further modelling was undertaken to assess the point at which headroom would be reduced to \u00a3nil for each of the individual sensitivities. For the carrying amount and recoverable amount to be equal, the pre-tax discount rate would need to increase by 2.5%pts from 15.1% to 17.6%, the revenue CAGR would need to decrease by 1.9%pts to 4.7% (assuming no action was taken to reduce indirect costs from the forecasted level) and the pre-perpetuity period would need to reduce from six to four years (each sensitivity applied individually). No impairment to the carrying amount of Experiences goodwill has been recorded in the current period, reflecting the fact that it remains lower than the recoverable amount. However, in view of the outcome of the sensitivity analysis, the Directors have identified that each of the three key assumptions are a major source of estimation uncertainty. We have therefore provided the disclosure above of quantification of all key assumptions in the value in use estimate and the impact of a change in each key assumption. Other finite-life intangible assets At each reporting year date, the Group reviews the carrying amounts of other finite-life intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent, if any, of the impairment loss. Where it is not possible to estimate the recoverable amount of an individual asset, the Group estimates the recoverable amount of the cash-generating unit to which the asset belongs.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-384": {
   "value": "11 Intangible assets Technology and development Customer Other Goodwill Trademark costs1relationships Software intangibles Total \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Cost 1 May 2023 143,811 16,683 30,255 48,071 691 \u2013 239,511 Additions \u2013 \u2013 12,582 \u2013 200 \u2013 12,782 Disposals \u2013 \u2013 (3,779) \u2013 (627) \u2013 (4,406) Foreign exchange (189) (260) \u2013 (466) (3) \u2013 (918) 30 April 2024 143,622 16,423 39,058 47,6 05 261 \u2013 246,969 Accumulated amortisation  and impairment 1 May 2023 \u2013 4,851 10,160 13,486 559 \u2013 29,056 Amortisation charge \u2013 1,653 10,979 6,252 235 \u2013 19,119 Disposals \u2013 \u2013 (3,779) \u2013 (627) \u2013 (4,406) Foreign exchange \u2013 (129) \u2013 (255) (7) \u2013 (391) At 30 April 2024 \u2013 6,375 17,3 6 0 19,483 160 \u2013 43,378 Net book value 30 April 2024 143,622 10,048 21,698 28,122 101 \u2013 203,591 1  The technology and development costs include assets under construction of \u00a34,735,000 (2023: \u00a33,821,000). Technology and development Customer Other Goodwill Trademark costs1 relationships Software intangibles Total \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Cost 1 May 2022 6,236 8,579 19,982 15,188 487 1,519 51,991 Additions \u2013 \u2013 12,749 \u2013 200 \u2013 12,949 Additions from acquisition of subsidiary 13 7, 267 7,68 6 1,177 32,133 \u2013 \u2013 178,263 Disposals \u2013 \u2013 (3,653) \u2013 \u2013 (1,594) (5,247) Foreign exchange 308 418 \u2013 750 4 75 1,555 30 April 2023 143,811 16,683 30,255 48,071 691 \u2013 239,511 Accumulated amortisation  and impairment 1 May 2022 \u2013 3,178 5,417 7,43 9 410 1,519 17,963 Amortisation charge \u2013 1,494 8,396 5,675 147 \u2013 15,712 Disposals \u2013 \u2013 (3,653) \u2013 \u2013 (1,594) (5,247) Foreign exchange \u2013 179 \u2013 372 2 75 628 At 30 April 2023 \u2013 4,851 10,160 13,486 559 \u2013 29,056 Net book value 30 April 2023 143,811 11,832 20,095 34,585 132 \u2013 210,455 1  The technology and development costs include assets under construction of \u00a33,821,000 (2022: \u00a33,950,000). (a) Goodwill Goodwill of \u00a36,353,000 (2023: \u00a36,544,000) relates to the acquisition of Greetz in 2018, recognised within the Greetz CGU. Goodwill of \u00a3137,269,000 (2023: \u00a3137,267,000) relates to the acquisition of Experiences and is allocated to the Experiences CGU. (b) Trademark \u00a33,744,000 (2023: \u00a34,267,000) of the asset balance are trademarks relating to the acquisition of Greetz with finite lives. The remaining useful economic life at 30 April 2024 on the trademark is 4 years 4 months (2023: 5 years 4 months). \u00a36,304,000 (2023: \u00a37,072,000) of trademark assets relate to the brands valued on the acquisition of Experiences. The remaining useful economic life at 30 April 2023 on these trademarks is 8 years and 3 months (2023: 9 years and 3 months). (c) Technology and development costs Technology and development costs of \u00a321,227,000 (2023: \u00a319,232,000) relate to internally developed assets. The costs of these assets include capitalised expenses of employees working full-time on software development projects and third-party consulting firms. Technology and development costs of \u00a3471,000 (2023: \u00a3864,000) relate to the acquisition of Experiences and are allocated to the Experiences CGU. The remaining useful economic life at 30 April 2024 is 1 years and 3 months (2023: 2 years and 3 months). (d) Customer relationships \u00a36,041,000 (2023: \u00a37,173,000) of the asset balance relates to the valuation of existing customer relationships held by Greetz on acquisition. The remaining useful economic life at 30 April 2024 on these customer relationships is 6 years 4 months (2023: 7 years 4 months). \u00a322,081,000 (2023: \u00a327,411,000) of customer relationship assets relates to those valued on the acquisition of the Experiences segment. The remaining useful economic life at 30 April 2024 on these customer relationships is a range of 5 years and 3 months and 2 years and 3 months (2023: a range of between 6 years 3 months and 5 months). (e) Software Software intangible assets include accounting and marketing software purchased by the Group and software licence fees from third- party suppliers. (f) Other intangibles Other intangible assets include non-compete agreements and information content for products and software that have been valued and separately recognised. (g)  Annual impairment tests Goodwill Goodwill is allocated to two cash-generating units (\u201cCGUs\u201d), namely the Greetz and Experiences segments, based on the smallest identifiable group of assets that generates cash inflows independently in relation to the specific goodwill. The recoverable amount of a CGU or group of CGUs is determined as the higher of its fair value less costs of disposal and its value in use (\u201cVIU\u201d). In determining VIU, estimated future cash flows are discounted to their present value. The Group performed its annual impairment test as at 30 April 2024. The estimated future cash flows are based on the approved plan, including the FY25 budget, for the three years ending 30 April 2027. The estimated future cash flows are identical to those used for the viability statement. They have been extended by a further three years before applying a perpetuity using an estimated long-term growth rate. When estimating value in use, the Group does not include estimated future cash flows that are expected to arise from improving or enhancing the asset\u2019s performance. The use of a pre-perpetuity projections period of more than five years is an accounting judgement. The reasons why the Group considers that a six-year period is appropriate, and why it considers that the Group meets the reliability requirements of IAS 36, are set out at Note 4 to the Company financial statements. The Group has considered the potential impact of climate change on estimated future cash flows, including the primary climate risks discussed in the TCFD report within the Annual Report and Accounts for the year ended 30 April 2024. These risks are not considered to have a material impact on estimated future cash flows and therefore have not been modelled as part of the Group\u2019s forecasts. Any revenue upsides from climate opportunities are not expected to be significant and have also not been modelled. The Group does not operate in an energy-intensive industry and any cash outflows needed to factor in any incremental costs, other operational disruption that could impact operating margin or reduced trade, are not expected to be material. The Group has identified the following key assumptions as having the most significant impact on the VIU calculation: Greetz CGU Experiences CGU 2024 2023 2024 2023 Pre-tax discount rate1 13.5% 12.2% 15.1% 13.5% Revenue compound annual growth rate (\u201cCAGR\u201d)2 8.8% 12.4% 6.6% 10.5% Pre-perpetuity period (years) 6 7 6 7 1   The discount rate is a pre-tax rate that reflects the current market assessment of the time value of money and the risks specific to the cash generating units. The pre-tax discount rates used to calculate value in use are derived from the Group\u2019s post-tax weighted average cost of capital. The decline in the discount rate from the previous year is due to reducing the equity premium and betas used in the calculation. 2  The compound annual growth rate represents the average yearly growth rate over the pre-perpetuity period. The Group has performed sensitivity analysis to assess the impact of a change in each key assumption in the VIU. The relevant scenario, in relation to a revenue decrease, is consistent with the more severe downside scenario (Plausible Scenario 2) prepared in connection with the viability statement within the Annual Report and Accounts for the year ended 30 April 2024. For the goodwill allocated to the Experiences and Greetz CGUs the Group modelled the impact of a 1%pts increase in the discount rate, a 5.4% decrease in the compound annual growth rate and a reduction in the pre-perpetuity period from six to five years. The Group also modelled a scenario in which all three of these changes arise concurrently. The results of this sensitivity analysis are summarised below: Greetz CGU Experiences CGU 2024 2023 2024 2023 \u00a3m \u00a3m \u00a3m \u00a3m Original headroom 80.8 193.6 23.3 89.7 Headroom using a discount rate increased by 1%pts 70.4 167.7 11.1 64.1 Headroom using a 5.4%pts decrease in the forecast revenue CAGR1 (2023: 15% decrease in forecast revenue) 54.1 123.1 (36.7) 2.7 Headroom using a pre-perpetuity period reduced by one year 76.3 180.1 8.2 7 7.3 Headroom combining all three sensitivity scenarios detailed above 45.0 97.7 (54.6) (21.2) 1  The compound annual growth rate represents the average yearly growth rate over the pre-perpetuity period. For goodwill allocated to the Greetz CGU, the headroom over carrying amount is more than adequate and there is no reasonably possible change in key assumptions including those relating to future sales performance that would lead to an impairment. For goodwill allocated to the Experiences CGU, further modelling was undertaken to assess the point at which headroom would be reduced to \u00a3nil for each of the individual sensitivities. For the carrying amount and recoverable amount to be equal, the pre-tax discount rate would need to increase by 2.5%pts from 15.1% to 17.6%, the revenue CAGR would need to decrease by 1.9%pts to 4.7% (assuming no action was taken to reduce indirect costs from the forecasted level) and the pre-perpetuity period would need to reduce from six to four years (each sensitivity applied individually). No impairment to the carrying amount of Experiences goodwill has been recorded in the current period, reflecting the fact that it remains lower than the recoverable amount. However, in view of the outcome of the sensitivity analysis, the Directors have identified that each of the three key assumptions are a major source of estimation uncertainty. We have therefore provided the disclosure above of quantification of all key assumptions in the value in use estimate and the impact of a change in each key assumption. Other finite-life intangible assets At each reporting year date, the Group reviews the carrying amounts of other finite-life intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent, if any, of the impairment loss. Where it is not possible to estimate the recoverable amount of an individual asset, the Group estimates the recoverable amount of the cash-generating unit to which the asset belongs.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-416": {
   "value": "(g)  Annual impairment tests Goodwill Goodwill is allocated to two cash-generating units (\u201cCGUs\u201d), namely the Greetz and Experiences segments, based on the smallest identifiable group of assets that generates cash inflows independently in relation to the specific goodwill. The recoverable amount of a CGU or group of CGUs is determined as the higher of its fair value less costs of disposal and its value in use (\u201cVIU\u201d). In determining VIU, estimated future cash flows are discounted to their present value. The Group performed its annual impairment test as at 30 April 2024. The estimated future cash flows are based on the approved plan, including the FY25 budget, for the three years ending 30 April 2027. The estimated future cash flows are identical to those used for the viability statement. They have been extended by a further three years before applying a perpetuity using an estimated long-term growth rate. When estimating value in use, the Group does not include estimated future cash flows that are expected to arise from improving or enhancing the asset\u2019s performance. The use of a pre-perpetuity projections period of more than five years is an accounting judgement. The reasons why the Group considers that a six-year period is appropriate, and why it considers that the Group meets the reliability requirements of IAS 36, are set out at Note 4 to the Company financial statements. The Group has considered the potential impact of climate change on estimated future cash flows, including the primary climate risks discussed in the TCFD report within the Annual Report and Accounts for the year ended 30 April 2024. These risks are not considered to have a material impact on estimated future cash flows and therefore have not been modelled as part of the Group\u2019s forecasts. Any revenue upsides from climate opportunities are not expected to be significant and have also not been modelled. The Group does not operate in an energy-intensive industry and any cash outflows needed to factor in any incremental costs, other operational disruption that could impact operating margin or reduced trade, are not expected to be material. The Group has identified the following key assumptions as having the most significant impact on the VIU calculation: Greetz CGU Experiences CGU 2024 2023 2024 2023 Pre-tax discount rate1 13.5% 12.2% 15.1% 13.5% Revenue compound annual growth rate (\u201cCAGR\u201d)2 8.8% 12.4% 6.6% 10.5% Pre-perpetuity period (years) 6 7 6 7 1   The discount rate is a pre-tax rate that reflects the current market assessment of the time value of money and the risks specific to the cash generating units. The pre-tax discount rates used to calculate value in use are derived from the Group\u2019s post-tax weighted average cost of capital. The decline in the discount rate from the previous year is due to reducing the equity premium and betas used in the calculation. 2  The compound annual growth rate represents the average yearly growth rate over the pre-perpetuity period. The Group has performed sensitivity analysis to assess the impact of a change in each key assumption in the VIU. The relevant scenario, in relation to a revenue decrease, is consistent with the more severe downside scenario (Plausible Scenario 2) prepared in connection with the viability statement within the Annual Report and Accounts for the year ended 30 April 2024. For the goodwill allocated to the Experiences and Greetz CGUs the Group modelled the impact of a 1%pts increase in the discount rate, a 5.4% decrease in the compound annual growth rate and a reduction in the pre-perpetuity period from six to five years. The Group also modelled a scenario in which all three of these changes arise concurrently. The results of this sensitivity analysis are summarised below: Greetz CGU Experiences CGU 2024 2023 2024 2023 \u00a3m \u00a3m \u00a3m \u00a3m Original headroom 80.8 193.6 23.3 89.7 Headroom using a discount rate increased by 1%pts 70.4 167.7 11.1 64.1 Headroom using a 5.4%pts decrease in the forecast revenue CAGR1 (2023: 15% decrease in forecast revenue) 54.1 123.1 (36.7) 2.7 Headroom using a pre-perpetuity period reduced by one year 76.3 180.1 8.2 7 7.3 Headroom combining all three sensitivity scenarios detailed above 45.0 97.7 (54.6) (21.2) 1  The compound annual growth rate represents the average yearly growth rate over the pre-perpetuity period. For goodwill allocated to the Greetz CGU, the headroom over carrying amount is more than adequate and there is no reasonably possible change in key assumptions including those relating to future sales performance that would lead to an impairment. For goodwill allocated to the Experiences CGU, further modelling was undertaken to assess the point at which headroom would be reduced to \u00a3nil for each of the individual sensitivities. For the carrying amount and recoverable amount to be equal, the pre-tax discount rate would need to increase by 2.5%pts from 15.1% to 17.6%, the revenue CAGR would need to decrease by 1.9%pts to 4.7% (assuming no action was taken to reduce indirect costs from the forecasted level) and the pre-perpetuity period would need to reduce from six to four years (each sensitivity applied individually). No impairment to the carrying amount of Experiences goodwill has been recorded in the current period, reflecting the fact that it remains lower than the recoverable amount. However, in view of the outcome of the sensitivity analysis, the Directors have identified that each of the three key assumptions are a major source of estimation uncertainty. We have therefore provided the disclosure above of quantification of all key assumptions in the value in use estimate and the impact of a change in each key assumption. Other finite-life intangible assets At each reporting year date, the Group reviews the carrying amounts of other finite-life intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent, if any, of the impairment loss. Where it is not possible to estimate the recoverable amount of an individual asset, the Group estimates the recoverable amount of the cash-generating unit to which the asset belongs.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-352": {
   "value": "12 Property, plant and equipment Right-of- use assets Right-of-use Freehold Plant and Fixtures and Leasehold Computer plant and assets land property machinery fittings improvements equipment machinery and buildings Total \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Cost 1 May 2023 3,905 6,862 4,182 10,482 2,507 1,355 23,374 52,667 Additions \u2013 468 89 205 203 575 \u2013 1,540 Remeasurements \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 162 162 Disposals \u2013 (115) (170) (89) (136) (366) (220) (1,096) Foreign exchange \u2013 (13) (46) (63) (27) (28) (222) (399) 30 April 2024 3,905 7, 20 2 4,055 10,535 2,547 1,536 23,094 52,874 Accumulated depreciation and impairment 1 May 2023 2,207 3,958 2,886 2,310 1,642 187 7,16 6 20,356 Depreciation charge 155 1,130 661 1,079 547 455 2,583 6,610 Disposals \u2013 (115) (170) (89) (136) (181) (220) (911) Foreign exchange \u2013 (7) (29) (5) (18) (8) (14) (81) 30 April 2024 2,362 4,966 3,348 3,295 2,035 453 9,515 25,974 Net book value  30 April 2024 1,543 2,236 707 7,24 0 512 1,083 13,579 26,900 Right-of- use assets Right-of-use Freehold Plant and Fixtures and Leasehold Computer plant and assets land property machinery fittings improvements equipment machinery and buildings Total \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Cost 1 May 2022 3,907 6,674 1,264 3,708 2,393 1,253 18,744 37,943 Additions \u2013 2,146 268 6,679 587 880 5,552 16,112 Acquired additions \u2013 \u2013 2,875 \u2013 564 371 933 4,743 Disposals (2) (331) (1,867) (149) (961) (1,196) (2,063) (6,569) Transfers \u2013 (1,701) 1,619 207 (125) \u2013 \u2013 \u2013 Foreign exchange \u2013 74 23 37 49 47 208 438 30 April 2023 3,905 6,862 4,182 10,482 2,507 1,355 23,374 52,667 Accumulated depreciation and impairment 1 May 2022 2,053 4,100 976 1,638 1,503 962 5,470 16,702 Depreciation charge 156 979 768 808 631 391 3,208 6,941 Acquired accumulated depreciation \u2013 \u2013 2,182 \u2013 421 \u2013 \u2013 2,603 Disposals (2) (331) (1,867) (149) (941) (1,211) (2,020) (6,521) Transfers \u2013 (821) 814 7 \u2013 \u2013 \u2013 \u2013 Impairment \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 428 428 Foreign exchange \u2013 31 13 6 28 45 80 203 30 April 2023 2,207 3,958 2,886 2,310 1,642 187 7,1 6 6 20,356 Net book value  30 April 2023 1,698 2,904 1,296 8,172 865 1,168 16,208 32,311",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-353": {
   "value": "13 Inventories 2024 2023 \u00a3000 \u00a3000 Raw materials and consumables 1,411 2,128 Finished goods 8,374 13,425 Total inventory 9,785 15,553 Less: Provision for write off of: Raw materials and consumables (380) (153) Finished goods (2,311) (3,067) Net inventory 7,0 94 12,333",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-354": {
   "value": "14 Trade and other receivables 2024 2023 \u00a3000 \u00a3000 Current: Trade receivables 1,569 1,901 Less: provisions (243) (470) Trade receivables \u2013 net 1,326 1,431 Other receivables 2,523 2,117 Other receivables with entities formerly under common control \u2013 151 Prepayments 2,728 2,632 Total current trade and other receivables 6,577 6,331 The movements in provisions are as follows: 2024 2023 \u00a3000 \u00a3000 At 1 May (470) \u2013 Acquired \u2013 (310) Charge for the year (32) (160) Utilised 172 \u2013 Released 74 \u2013 Foreign exchange 13 \u2013 At 30 April (243) (470) Trade and other receivables are predominantly denominated in the functional currencies of subsidiary undertakings. There is no material difference between the above amounts for trade and other receivables (including loan receivables) and their fair value due to their contractual maturity of less than 12 months. As at 30 April 2023 other receivables with entities formerly under common control relate to costs in connection with leased property. The relevant entities are no longer considered a related party as at 30 April 2024 and therefore the balance in this financial year is reported as part of other liabilities. As permitted by IFRS 9, the Group applies the simplified approach to measuring expected credit losses which uses a lifetime expected loss allowance for all trade receivables. To measure the expected credit losses, trade receivables have been grouped based on shared credit risk characteristics such as ageing of the debt and the credit risk of the customers. A historical credit loss rate is then calculated and then adjusted to reflect expectations about future credit losses. A customer balance is written off when it is considered that there is no reasonable expectation that the amount will be collected and legal enforcement activities have ceased. The Group\u2019s credit risk on trade and other receivables is primarily attributable to trade receivables. There are no significant concentrations of credit risk since the risk is spread over a large number of unrelated counterparties. The Group\u2019s businesses implement policies, procedures and controls to manage customer credit risk. Outstanding balances are regularly monitored and reviewed to identify any change in risk profile. The Group considers its credit risk to be low with Group revenue derived from electronic payment processes (including credit card, debit card, PayPal, iDEAL and Single Euro Payments Area) executed over the internet, with most receipts reaching the bank accounts in one to two days. At 30 April 2024, the Group had net trade receivables of \u00a31,326,000 (2023: \u00a31,431,000). Trade receivables are reviewed regularly for any risk of impairment and provisions are booked where necessary. The maximum exposure to credit risk is the trade receivable balance at the year-end. The Group has assessed its exposure below: Trade receivables ageing 2024 2023 \u00a3000 \u00a3000 Up to 30 days 1,258 973 Past due but not impaired: 30 to 90 days 110 250 More than 90 days 201 678 Gross 1,569 1,901 Less: provisions (all relating to balances more than 90 days) (243) (470) Net trade receivables 1,326 1,431 2024 2023 \u00a3000 \u00a3000 Non-current other receivables: Other receivables 1,611 2,153 Total non-current trade and other receivables 1,611 2,153 Non-current other receivables relate to security deposits in connection with leased property.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-417": {
   "value": "14 Trade and other receivables 2024 2023 \u00a3000 \u00a3000 Current: Trade receivables 1,569 1,901 Less: provisions (243) (470) Trade receivables \u2013 net 1,326 1,431 Other receivables 2,523 2,117 Other receivables with entities formerly under common control \u2013 151 Prepayments 2,728 2,632 Total current trade and other receivables 6,577 6,331 The movements in provisions are as follows: 2024 2023 \u00a3000 \u00a3000 At 1 May (470) \u2013 Acquired \u2013 (310) Charge for the year (32) (160) Utilised 172 \u2013 Released 74 \u2013 Foreign exchange 13 \u2013 At 30 April (243) (470) Trade and other receivables are predominantly denominated in the functional currencies of subsidiary undertakings. There is no material difference between the above amounts for trade and other receivables (including loan receivables) and their fair value due to their contractual maturity of less than 12 months. As at 30 April 2023 other receivables with entities formerly under common control relate to costs in connection with leased property. The relevant entities are no longer considered a related party as at 30 April 2024 and therefore the balance in this financial year is reported as part of other liabilities. As permitted by IFRS 9, the Group applies the simplified approach to measuring expected credit losses which uses a lifetime expected loss allowance for all trade receivables. To measure the expected credit losses, trade receivables have been grouped based on shared credit risk characteristics such as ageing of the debt and the credit risk of the customers. A historical credit loss rate is then calculated and then adjusted to reflect expectations about future credit losses. A customer balance is written off when it is considered that there is no reasonable expectation that the amount will be collected and legal enforcement activities have ceased. The Group\u2019s credit risk on trade and other receivables is primarily attributable to trade receivables. There are no significant concentrations of credit risk since the risk is spread over a large number of unrelated counterparties. The Group\u2019s businesses implement policies, procedures and controls to manage customer credit risk. Outstanding balances are regularly monitored and reviewed to identify any change in risk profile. The Group considers its credit risk to be low with Group revenue derived from electronic payment processes (including credit card, debit card, PayPal, iDEAL and Single Euro Payments Area) executed over the internet, with most receipts reaching the bank accounts in one to two days. At 30 April 2024, the Group had net trade receivables of \u00a31,326,000 (2023: \u00a31,431,000). Trade receivables are reviewed regularly for any risk of impairment and provisions are booked where necessary. The maximum exposure to credit risk is the trade receivable balance at the year-end. The Group has assessed its exposure below: Trade receivables ageing 2024 2023 \u00a3000 \u00a3000 Up to 30 days 1,258 973 Past due but not impaired: 30 to 90 days 110 250 More than 90 days 201 678 Gross 1,569 1,901 Less: provisions (all relating to balances more than 90 days) (243) (470) Net trade receivables 1,326 1,431 2024 2023 \u00a3000 \u00a3000 Non-current other receivables: Other receivables 1,611 2,153 Total non-current trade and other receivables 1,611 2,153 Non-current other receivables relate to security deposits in connection with leased property.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-385": {
   "value": "14 Trade and other receivables 2024 2023 \u00a3000 \u00a3000 Current: Trade receivables 1,569 1,901 Less: provisions (243) (470) Trade receivables \u2013 net 1,326 1,431 Other receivables 2,523 2,117 Other receivables with entities formerly under common control \u2013 151 Prepayments 2,728 2,632 Total current trade and other receivables 6,577 6,331 The movements in provisions are as follows: 2024 2023 \u00a3000 \u00a3000 At 1 May (470) \u2013 Acquired \u2013 (310) Charge for the year (32) (160) Utilised 172 \u2013 Released 74 \u2013 Foreign exchange 13 \u2013 At 30 April (243) (470) Trade and other receivables are predominantly denominated in the functional currencies of subsidiary undertakings. There is no material difference between the above amounts for trade and other receivables (including loan receivables) and their fair value due to their contractual maturity of less than 12 months. As at 30 April 2023 other receivables with entities formerly under common control relate to costs in connection with leased property. The relevant entities are no longer considered a related party as at 30 April 2024 and therefore the balance in this financial year is reported as part of other liabilities. As permitted by IFRS 9, the Group applies the simplified approach to measuring expected credit losses which uses a lifetime expected loss allowance for all trade receivables. To measure the expected credit losses, trade receivables have been grouped based on shared credit risk characteristics such as ageing of the debt and the credit risk of the customers. A historical credit loss rate is then calculated and then adjusted to reflect expectations about future credit losses. A customer balance is written off when it is considered that there is no reasonable expectation that the amount will be collected and legal enforcement activities have ceased. The Group\u2019s credit risk on trade and other receivables is primarily attributable to trade receivables. There are no significant concentrations of credit risk since the risk is spread over a large number of unrelated counterparties. The Group\u2019s businesses implement policies, procedures and controls to manage customer credit risk. Outstanding balances are regularly monitored and reviewed to identify any change in risk profile. The Group considers its credit risk to be low with Group revenue derived from electronic payment processes (including credit card, debit card, PayPal, iDEAL and Single Euro Payments Area) executed over the internet, with most receipts reaching the bank accounts in one to two days. At 30 April 2024, the Group had net trade receivables of \u00a31,326,000 (2023: \u00a31,431,000). Trade receivables are reviewed regularly for any risk of impairment and provisions are booked where necessary. The maximum exposure to credit risk is the trade receivable balance at the year-end. The Group has assessed its exposure below: Trade receivables ageing 2024 2023 \u00a3000 \u00a3000 Up to 30 days 1,258 973 Past due but not impaired: 30 to 90 days 110 250 More than 90 days 201 678 Gross 1,569 1,901 Less: provisions (all relating to balances more than 90 days) (243) (470) Net trade receivables 1,326 1,431 2024 2023 \u00a3000 \u00a3000 Non-current other receivables: Other receivables 1,611 2,153 Total non-current trade and other receivables 1,611 2,153 Non-current other receivables relate to security deposits in connection with leased property.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-355": {
   "value": "15 Cash and cash equivalents 2024 2023 \u00a3000 \u00a3000 Cash and bank balances 6,422 19,597 Cash equivalents 3,222 2,797 Total cash and cash equivalents 9,644 22,394 The carrying amount of cash and cash equivalents approximates their fair value. Cash equivalents relate to cash in transit from various payment processing intermediaries that provide receipting services to the Group. Cash and cash equivalents are denominated in Pounds Sterling or other currencies as shown below. 2024 2023 \u00a3000 \u00a3000 Pounds Sterling 6,303 16,467 Euro 2,981 4,989 Australian Dollar 190 841 US Dollar 170 97 Total cash and cash equivalents 9,644 22,394",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-356": {
   "value": "16 Trade and other payables 2024 2023 \u00a3000 \u00a3000 Current Trade payables 14,440 26,726 Other payables 5,515 4,569 Other taxation and social security1 8,710 9,048 Accruals 22,800 16,272 Merchant accrual1 45,274 53,504 Total current trade and other payables 96,739 110,119 1   An amount of \u00a32,292,000 has been reclassified from merchant accrual to other taxation and social security in 2023. This amount relates to the VAT element on the merchant accrual. Trade and other payables are predominantly denominated in the functional currencies of subsidiary undertakings. There are no material differences between the above amounts for trade and other payables and their fair value due to the short maturity of these instruments. 2024 2023 \u00a3000 \u00a3000 Non-current Other payables 638 3,168 Other taxation and social security 914 1,052 Other payables with entities formerly under common control \u2013 638 Total non-current trade and other payables 1,552 4,858 As at 30 April 2023 the amounts due to entities formerly under common control amounted to \u00a3638,000. The relevant entities are no longer considered a related party as at 30 April 2024 following Exponent Private Equity ceasing to be a Significant Shareholder. Therefore in the current year the relevant balance is included within other payables. The decrease in other payables year-on-year is due the accrual for tranche 2 of the pre-IPO cash bonus award becoming a current liability, as the scheme vested on 30 April 2024.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-423": {
   "value": "16 Trade and other payables 2024 2023 \u00a3000 \u00a3000 Current Trade payables 14,440 26,726 Other payables 5,515 4,569 Other taxation and social security1 8,710 9,048 Accruals 22,800 16,272 Merchant accrual1 45,274 53,504 Total current trade and other payables 96,739 110,119 1   An amount of \u00a32,292,000 has been reclassified from merchant accrual to other taxation and social security in 2023. This amount relates to the VAT element on the merchant accrual. Trade and other payables are predominantly denominated in the functional currencies of subsidiary undertakings. There are no material differences between the above amounts for trade and other payables and their fair value due to the short maturity of these instruments. 2024 2023 \u00a3000 \u00a3000 Non-current Other payables 638 3,168 Other taxation and social security 914 1,052 Other payables with entities formerly under common control \u2013 638 Total non-current trade and other payables 1,552 4,858 As at 30 April 2023 the amounts due to entities formerly under common control amounted to \u00a3638,000. The relevant entities are no longer considered a related party as at 30 April 2024 following Exponent Private Equity ceasing to be a Significant Shareholder. Therefore in the current year the relevant balance is included within other payables. The decrease in other payables year-on-year is due the accrual for tranche 2 of the pre-IPO cash bonus award becoming a current liability, as the scheme vested on 30 April 2024.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-408": {
   "value": "16 Trade and other payables 2024 2023 \u00a3000 \u00a3000 Current Trade payables 14,440 26,726 Other payables 5,515 4,569 Other taxation and social security1 8,710 9,048 Accruals 22,800 16,272 Merchant accrual1 45,274 53,504 Total current trade and other payables 96,739 110,119 1   An amount of \u00a32,292,000 has been reclassified from merchant accrual to other taxation and social security in 2023. This amount relates to the VAT element on the merchant accrual. Trade and other payables are predominantly denominated in the functional currencies of subsidiary undertakings. There are no material differences between the above amounts for trade and other payables and their fair value due to the short maturity of these instruments. 2024 2023 \u00a3000 \u00a3000 Non-current Other payables 638 3,168 Other taxation and social security 914 1,052 Other payables with entities formerly under common control \u2013 638 Total non-current trade and other payables 1,552 4,858 As at 30 April 2023 the amounts due to entities formerly under common control amounted to \u00a3638,000. The relevant entities are no longer considered a related party as at 30 April 2024 following Exponent Private Equity ceasing to be a Significant Shareholder. Therefore in the current year the relevant balance is included within other payables. The decrease in other payables year-on-year is due the accrual for tranche 2 of the pre-IPO cash bonus award becoming a current liability, as the scheme vested on 30 April 2024.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-386": {
   "value": "16 Trade and other payables 2024 2023 \u00a3000 \u00a3000 Current Trade payables 14,440 26,726 Other payables 5,515 4,569 Other taxation and social security1 8,710 9,048 Accruals 22,800 16,272 Merchant accrual1 45,274 53,504 Total current trade and other payables 96,739 110,119 1   An amount of \u00a32,292,000 has been reclassified from merchant accrual to other taxation and social security in 2023. This amount relates to the VAT element on the merchant accrual. Trade and other payables are predominantly denominated in the functional currencies of subsidiary undertakings. There are no material differences between the above amounts for trade and other payables and their fair value due to the short maturity of these instruments. 2024 2023 \u00a3000 \u00a3000 Non-current Other payables 638 3,168 Other taxation and social security 914 1,052 Other payables with entities formerly under common control \u2013 638 Total non-current trade and other payables 1,552 4,858 As at 30 April 2023 the amounts due to entities formerly under common control amounted to \u00a3638,000. The relevant entities are no longer considered a related party as at 30 April 2024 following Exponent Private Equity ceasing to be a Significant Shareholder. Therefore in the current year the relevant balance is included within other payables. The decrease in other payables year-on-year is due the accrual for tranche 2 of the pre-IPO cash bonus award becoming a current liability, as the scheme vested on 30 April 2024.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-357": {
   "value": "17 Provisions for other liabilities and charges Other Dilapidations provisions provisions Total \u00a3000 \u00a3000 \u00a3000 At 1 May 2023 1,461 2,569 4,030 Charged in the year 891 \u2013 891 Utilisation (74) (215) (289) Release of provisions in the year (15) \u2013 (15) Foreign exchange (8) (20) (28) At 30 April 2024 2,255 2,334 4,589 Analysed as: Current 1,894 179 2,073 Non-current 361 2,155 2,516 Other Dilapidations provisions provisions Total \u00a3000 \u00a3000 \u00a3000 At 1 May 2022 1,837 1,509 3,346 Acquired 494 317 811 Charged in the year 1,093 724 1,817 Utilisation (938) \u2013 (938) Release of provisions in the year (1,051) \u2013 (1,051) Foreign exchange 26 19 45 At 30 April 2023 1,461 2,569 4,030 Analysed as: Current 1,240 377 1,617 Non-current 221 2,192 2,413 Current provisions Other provisions primarily relate to royalty provisions, a refund provision and a sabbatical provision. The above provisions are due to be settled within the year. The current dilapidation provision is for the former head office of the Experiences segment, it is expected to be settled during the next financial year. Non-current provisions Dilapidations provisions relate to the Herbal House head office, the Almere facility in the Netherlands and the Tamworth facility in the UK and are non-current due to their settlement date. The earliest current lease end date of one of these three locations is 2027.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-387": {
   "value": "17 Provisions for other liabilities and charges Other Dilapidations provisions provisions Total \u00a3000 \u00a3000 \u00a3000 At 1 May 2023 1,461 2,569 4,030 Charged in the year 891 \u2013 891 Utilisation (74) (215) (289) Release of provisions in the year (15) \u2013 (15) Foreign exchange (8) (20) (28) At 30 April 2024 2,255 2,334 4,589 Analysed as: Current 1,894 179 2,073 Non-current 361 2,155 2,516 Other Dilapidations provisions provisions Total \u00a3000 \u00a3000 \u00a3000 At 1 May 2022 1,837 1,509 3,346 Acquired 494 317 811 Charged in the year 1,093 724 1,817 Utilisation (938) \u2013 (938) Release of provisions in the year (1,051) \u2013 (1,051) Foreign exchange 26 19 45 At 30 April 2023 1,461 2,569 4,030 Analysed as: Current 1,240 377 1,617 Non-current 221 2,192 2,413 Current provisions Other provisions primarily relate to royalty provisions, a refund provision and a sabbatical provision. The above provisions are due to be settled within the year. The current dilapidation provision is for the former head office of the Experiences segment, it is expected to be settled during the next financial year. Non-current provisions Dilapidations provisions relate to the Herbal House head office, the Almere facility in the Netherlands and the Tamworth facility in the UK and are non-current due to their settlement date. The earliest current lease end date of one of these three locations is 2027.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-358": {
   "value": "18 Contract liabilities In all material respects, current deferred revenue at 30 April 2023 and 30 April 2024 was recognised as revenue during the respective subsequent year. Other than business-as-usual movements there were no significant changes in contract liability balances during the year.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentContractsLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-359": {
   "value": "<div class=\"t m1 h1e ff1 fs14 fc2 sc0 ls0 ws0 gs2e9\">1<span class=\"_ _10\"></span>9 B<span class=\"_ _3\"></span>orrowings<span class=\"_ _2b1\"> </span></div><div class=\"gs2a5\"><table class=\"s w4fb h118\" id=\"_9027e8b9-5b26-4bcb-b6cc-1fafdd77154c\"><tr><td></td><td class=\"t m1 x1fb h42 y28d9 ff1 fsa fc2 sc0 lsdf wsf0\">2024 </td><td class=\"t m1 x1fc h42 y28d9 ff1 fsa fc2 sc0 lsd ws9f\">2023<span class=\"_ _2b1\"> </span></td></tr><tr><td></td><td class=\"t m1 x1fb h42 y28da ff1 fsa fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x1fc h42 y28da ff1 fsa fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2b1\"> </span></td></tr><tr><td class=\"t m1 x1fe h11 y28db ff1 fs4 fc2 sc0 ls7e ws85\">Current<span class=\"_ _2b1\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1c0 y28dc wa8 hdf\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls0 ws0\">Lease liabilities<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x6ad y28dc w4fc hdf\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls61 ws64\">3,<span class=\"_ _3\"></span>25<span class=\"_ _3\"></span>7<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x6ae y28dc w4fd hdf\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls35 ws61\">3,44<span class=\"_ _3\"></span>3<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y28dd wac hdf\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls0 ws0\">Borrowings<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x6af y28dd w4fe hdf\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls6 wsb\">73<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x6b0 y28dd wae hdf\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls68 ws6c\">27<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"t m1 x1fe h11 y28de ff1 fs4 fc2 sc0 ls7e ws85\">Non-current<span class=\"_ _2b1\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1c0 y28df wa8 he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls0 ws0\">Lease liabilities<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x1e7 y28df wb5 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 lsa0 wsae\">13,0<span class=\"_ _3\"></span>7<span class=\"_ _3\"></span>2<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x6b1 y28df w4ff he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls3b wsad\">16,0<span class=\"_ _3\"></span>82<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y28e0 wac he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls0 ws0\">Borrowings<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x6b2 y28e0 w500 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls97 wsa5\">118,<span class=\"_ _3\"></span>2<span class=\"_ _3\"></span>9<span class=\"_ _3\"></span>2<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x6b3 y28e0 w14b he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls9b wsa8\">170,<span class=\"_ _3\"></span>493<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y2717 w501 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal bo<span class=\"_ _3\"></span>rrowin<span class=\"_ _3\"></span>gs an<span class=\"_ _3\"></span>d lea<span class=\"_ _3\"></span>se lia<span class=\"_ _3\"></span>biliti<span class=\"_ _3\"></span>es<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x6b4 y2717 w502 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls49 ws4c\">13<span class=\"_ _3\"></span>4<span class=\"_ _3\"></span>,<span class=\"_ _3\"></span>694<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x6b5 y2717 w503 he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls9d wsaa\">190,0<span class=\"_ _3\"></span>4<span class=\"_ _3\"></span>5<span class=\"_ _2b1\"> </span></div></td></tr></table></div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls60 ws0 gs2ea\">During the financial year<span class=\"_ _2\"></span> the Group complet<span class=\"_ _10\"></span>ed a refinancing, replacing its pre<span class=\"_ _2\"></span>vious term loan and r<span class=\"_ _10\"></span>evolving credit facility with a new </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls60 ws0 gs2eb\">\u00a3180,000,000 committed multi-currency<span class=\"_ _10\"></span> RCF<span class=\"_ _10\"></span>.<span class=\"_ _10\"></span> The RCF has an initial maturity date o<span class=\"_ _2\"></span>f 29 F<span class=\"_ _10\"></span>ebruar<span class=\"_ _3\"></span>y 2028 with an option <span class=\"_ _2\"></span>to extend it<span class=\"_ _2\"></span> by one </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls60 ws0 gs2ec\">year<span class=\"_ _10\"></span>. <span class=\"_ _10\"></span>As at 30 April 20<span class=\"_ _2\"></span>24 the Gr<span class=\"_ _10\"></span>oup had drawn down \u00a3113,000,000 and \u20ac8,500,000 of the available r<span class=\"_ _2\"></span>evolving credit<span class=\"_ _10\"></span> facilit<span class=\"_ _3\"></span>y<span class=\"_ _10\"></span>.<span class=\"_ _10\"></span> Ther<span class=\"_ _2\"></span>e was no </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls60 ws0 gs2ed\">for<span class=\"_ _10\"></span>eign exchange impact on borrowings during <span class=\"_ _10\"></span>the year as the Euro dr<span class=\"_ _10\"></span>aw down occurred on the last<span class=\"_ _2\"></span> day of <span class=\"_ _2\"></span>the financial year<span class=\"_ _10\"></span>. </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs2ee\">The amounts drawn under<span class=\"_ _2\"></span> the RCF bear<span class=\"_ _2\"></span> inter<span class=\"_ _10\"></span>est at a floating ref<span class=\"_ _10\"></span>erence rate plus a mar<span class=\"_ _10\"></span>gin. <span class=\"_ _10\"></span>The refer<span class=\"_ _10\"></span>ence rates are <span class=\"_ _10\"></span>SONIA for loans in </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs2ef\">St<span class=\"_ _2\"></span>erling, EURIBOR for loans in Eur<span class=\"_ _10\"></span>o and SOFR for loans in U<span class=\"_ _10\"></span>S Dollars. </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs2f0\">The Group\u2019s int<span class=\"_ _10\"></span>erest rat<span class=\"_ _10\"></span>e hedging arrangements now comprise a <span class=\"_ _2\"></span>SONIA int<span class=\"_ _10\"></span>erest rat<span class=\"_ _10\"></span>e cap with a cap strike r<span class=\"_ _10\"></span>ate of 3.00% on \u00a37<span class=\"_ _10\"></span>0m </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs2f1\">notional until 30 November<span class=\"_ _2\"></span> 202<span class=\"_ _10\"></span>4 and a SONIA int<span class=\"_ _2\"></span>erest<span class=\"_ _2\"></span> rat<span class=\"_ _2\"></span>e cap, put in place during the curr<span class=\"_ _2\"></span>ent financial y<span class=\"_ _2\"></span>ear, of 5<span class=\"_ _2\"></span>.00% on \u00a350m </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs2f2\">notional fr<span class=\"_ _2\"></span>om 29 November<span class=\"_ _2\"></span> 202<span class=\"_ _10\"></span>4 until <span class=\"_ _2\"></span>1 June 2025, r<span class=\"_ _10\"></span>educing thereafter t<span class=\"_ _2\"></span>o \u00a335m notional until expiry on 28 November<span class=\"_ _2\"></span> 2025<span class=\"_ _10\"></span>. <span class=\"_ _10\"></span>This follows </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs2f3\">the expiry of a SONIA<span class=\"_ _2\"></span> inter<span class=\"_ _10\"></span>est rate swap (at<span class=\"_ _2\"></span> a rat<span class=\"_ _2\"></span>e of <span class=\"_ _2\"></span>2.4<span class=\"_ _2\"></span>725% on \u00a390m notional) on 30 November <span class=\"_ _10\"></span>2023.<span class=\"_ _10\"></span> </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls34 ws0 gs2f4\">The RCF is subject <span class=\"_ _10\"></span>to two covenants, each test<span class=\"_ _2\"></span>ed at six<span class=\"_ _2\"></span>-monthly int<span class=\"_ _10\"></span>er<span class=\"_ _3\"></span>vals. <span class=\"_ _10\"></span>The leverage covenan<span class=\"_ _2\"></span>t, measuring the ratio o<span class=\"_ _2\"></span>f net debt <span class=\"_ _10\"></span>to last </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls34 ws0 gs2f5\">twelve months Adjust<span class=\"_ _10\"></span>ed EBITDA, is a maximum of 3.5x un<span class=\"_ _10\"></span>til April 2025 and 3<span class=\"_ _2\"></span>.0x ther<span class=\"_ _2\"></span>eafter<span class=\"_ _10\"></span>. <span class=\"_ _10\"></span>The interest<span class=\"_ _10\"></span> cover covenant, measuring the </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls34 ws0 gs2f6\">ratio of<span class=\"_ _2\"></span> last twelve months <span class=\"_ _2\"></span>Adjusted EBITD<span class=\"_ _10\"></span>A (excluding shar<span class=\"_ _2\"></span>e based payments, as specified in the f<span class=\"_ _2\"></span>acilities agreement) <span class=\"_ _2\"></span>to the <span class=\"_ _2\"></span>tot<span class=\"_ _2\"></span>al of </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls34 ws0 gs2f7\">bank int<span class=\"_ _2\"></span>erest<span class=\"_ _2\"></span> payable and inter<span class=\"_ _10\"></span>est payable on leases, is a minimum of 3.5x<span class=\"_ _10\"></span> for the t<span class=\"_ _2\"></span>erm of the f<span class=\"_ _10\"></span>acilit<span class=\"_ _3\"></span>y<span class=\"_ _10\"></span>.<span class=\"_ _2\"></span> The Gr<span class=\"_ _10\"></span>oup has complied with all </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls34 ws0 gs2f8\">covenants fr<span class=\"_ _10\"></span>om entering the RCF un<span class=\"_ _10\"></span>til the date of these consolidat<span class=\"_ _2\"></span>ed financial stat<span class=\"_ _2\"></span>ements.<span class=\"_ _2b1\"> </span></div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs2f9\">Borrowings are r<span class=\"_ _10\"></span>epayable as follows:<span class=\"_ _2b1\"> </span></div><div class=\"gs2fa\"><table class=\"s w504 h119\" id=\"_75a54765-b7bd-4930-ab51-45cb535e0b7e\"><tr><td></td><td class=\"t m1 x1fb h42 y28e1 ff1 fsa fc2 sc0 lsdf wsf0\">2024 </td><td class=\"t m1 x1fc h42 y28e1 ff1 fsa fc2 sc0 lsd ws9f\">2023<span class=\"_ _2b1\"> </span></td></tr><tr><td></td><td class=\"t m1 x1fb h42 y28e2 ff1 fsa fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x1fc h42 y28e2 ff1 fsa fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2b1\"> </span></td></tr><tr><td class=\"c n x1c0 y28e3 w505 he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls0 ws6\">Within one year<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x6b6 y28e3 wad he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls6 wsb\">73<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x6b7 y28e3 wae he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls68 ws6c\">27<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y28e4 w506 he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls0 ws6\">Within one and t<span class=\"_ _3\"></span>wo years<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x33e y28e4 wf5 he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x26a y28e4 we1 he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y28e5 w507 he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls0 ws6\">Within two and three years<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x6b8 y28e5 wf5 he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x6b9 y28e5 w508 he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls9b wsa8\">170,<span class=\"_ _3\"></span>493<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y28e6 w509 he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls0 ws6\">Within three and four y<span class=\"_ _2\"></span>ears<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x6ba y28e6 w500 he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls97 wsa5\">118,<span class=\"_ _3\"></span>2<span class=\"_ _3\"></span>9<span class=\"_ _3\"></span>2<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x6bb y28e6 w6c he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y28df w50a he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls0 ws0\">Within four and fiv<span class=\"_ _2\"></span>e years<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x2d6 y28df wf5 he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x6bc y28df w6c he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y28e7 w50b he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls0 ws6\">Beyond five years<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x6bd y28e7 wf5 he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x6be y28e7 we1 he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c x1c0 y2717 w4bf h11a\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 lsf2 wsba\">T<span class=\"_ _4\"></span>otal borro<span class=\"_ _10\"></span>wings</div><div class=\"t m1 x670 h1f y27d2 ff4 fs13 fc0 sc0 ls0 ws0\">1<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x6bf y2717 w50c he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls97 wsa5\">118,36<span class=\"_ _3\"></span>5<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x6c0 y2717 w226 he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls9b wsa8\">170,5<span class=\"_ _3\"></span>20<span class=\"_ _2b1\"> </span></div></td></tr></table></div><div class=\"t m1 hf ff4 fsa fc0 sc0 ls0 ws0 gs2fb\">1 <span class=\"_ _7\"> </span> <span class=\"_ _11\"></span>T<span class=\"_ _10\"></span>o<span class=\"_ _3\"></span>tal b<span class=\"_ _3\"></span>or<span class=\"_ _3\"></span>row<span class=\"_ _3\"></span>in<span class=\"_ _3\"></span>gs in<span class=\"_ _3\"></span>clu<span class=\"_ _3\"></span>de \u00a373,00<span class=\"_ _3\"></span>0 (2023: \u00a327<span class=\"_ _10\"></span>,00<span class=\"_ _3\"></span>0) in re<span class=\"_ _3\"></span>sp<span class=\"_ _3\"></span>ec<span class=\"_ _3\"></span>t of a<span class=\"_ _3\"></span>cc<span class=\"_ _3\"></span>ru<span class=\"_ _3\"></span>ed u<span class=\"_ _3\"></span>np<span class=\"_ _3\"></span>aid i<span class=\"_ _3\"></span>nte<span class=\"_ _3\"></span>res<span class=\"_ _3\"></span>t an<span class=\"_ _3\"></span>d are s<span class=\"_ _3\"></span>ho<span class=\"_ _3\"></span>wn ne<span class=\"_ _3\"></span>t of c<span class=\"_ _3\"></span>api<span class=\"_ _3\"></span>tal<span class=\"_ _3\"></span>is<span class=\"_ _3\"></span>ed b<span class=\"_ _3\"></span>or<span class=\"_ _3\"></span>row<span class=\"_ _3\"></span>in<span class=\"_ _3\"></span>g cos<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>s of \u00a31,<span class=\"_ _10\"></span>973,00<span class=\"_ _3\"></span>0  </div><div class=\"t m1 hf ff4 fsa fc0 sc0 ls0 ws0 gs2fc\">(2023<span class=\"_ gs203\"> </span> \u00a34,507<span class=\"_ _4\"></span>,0<span class=\"_ _3\"></span>0<span class=\"_ _3\"></span>0)<span class=\"_ _2\"></span>.<span class=\"_ _2b1\"> </span></div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs2fd\">The table below<span class=\"_ _10\"></span> details changes in liabilities arising from financing activities, including both cash and non-cash changes.<span class=\"_ _2b1\"> </span></div><div class=\"gs2fe\"><table class=\"s w50d h11b\" id=\"_ae4df757-22bd-4d3c-815f-5aaac7fa1afe\"><tr><td></td><td></td><td class=\"t m1 x6c1 h42 y28e8 ff1 fsa fc2 sc0 ls0 ws0\">Lease </td><td></td></tr><tr><td></td><td class=\"t m1 x6c2 h42 y28e9 ff1 fsa fc2 sc0 ls0 ws0\">Borrowings<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x6c3 h42 y28e9 ff1 fsa fc2 sc0 ls0 ws0\">liabilities<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x563 h42 y28e9 ff1 fsa fc2 sc0 ls96 wsa4\">To<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _2b1\"> </span></td></tr><tr><td></td><td class=\"t m1 x1fd h42 y28ea ff1 fsa fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x1fb h42 y28ea ff1 fsa fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x1fc h42 y28ea ff1 fsa fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2b1\"> </span></td></tr><tr><td class=\"c n x1c0 y28eb w346 he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls0 ws0\">1 May 20<span class=\"_ _3\"></span>22<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x6c4 y28eb w50e he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls57 ws5a\">17<span class=\"_ _3\"></span>0<span class=\"_ _3\"></span>,16<span class=\"_ _3\"></span>3<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x6c5 y28eb w50f he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls5e ws62\">15,3<span class=\"_ _3\"></span>20<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x6c6 y28eb w510 he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls90 ws99\">185<span class=\"_ _2\"></span>,483<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y28ec w511 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">Cash flow<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x6c7 y28ec w512 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls92 ws9c\">(<span class=\"_ _3\"></span>12,<span class=\"_ _2\"></span>144)<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x6c8 y28ec w513 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls35 ws61\">(3,5<span class=\"_ _3\"></span>04)<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x6c9 y28ec w514 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls74 ws79\">(<span class=\"_ _6\"></span>15<span class=\"_ _3\"></span>,6<span class=\"_ _3\"></span>4<span class=\"_ _3\"></span>8)<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y28ed w321 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">For<span class=\"_ _10\"></span>eign exchange<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x26e y28ed we1 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x6ca y28ed w515 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls60 ws68\">98<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x6cb y28ed w515 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls60 ws68\">98<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c x1c0 y28ee w4bf hef\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">Inter<span class=\"_ _10\"></span>est and other</div><div class=\"t m1 x670 h1f y27b5 ff4 fs13 fc0 sc0 ls0 ws0\">1<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x6cc y28ee w516 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls35 ws61\">12,501<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x6cd y28ee w517 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 lsa5 wsb3\">7,<span class=\"_ _6\"></span>6<span class=\"_ _6\"></span>1<span class=\"_ _f\"></span>1<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x6ce y28ee w518 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls57 ws5a\">2<span class=\"_ _3\"></span>0,1<span class=\"_ _3\"></span>12<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y28dd w35f he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls0 ws0\">30 April 2<span class=\"_ _3\"></span>023<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x6cf y28dd w226 he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls9b wsa8\">170,5<span class=\"_ _3\"></span>20<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x6d0 y28dd w519 he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls91 ws9b\">1<span class=\"_ _6\"></span>9,<span class=\"_ _3\"></span>5<span class=\"_ _6\"></span>2<span class=\"_ _6\"></span>5<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x6d1 y28dd w51a he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls9d wsaa\">19<span class=\"_ _3\"></span>0,0<span class=\"_ _3\"></span>45<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y28e6 w511 he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls0 ws0\">Cash flow<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x6d2 y28e6 w51b he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 lsa1 wsaf\">(<span class=\"_ _3\"></span>71,271)<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x6d3 y28e6 w51c he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls68 ws6c\">(<span class=\"_ _10\"></span>4,4<span class=\"_ _3\"></span>24)<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x6d4 y28e6 w51d he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls57 ws5a\">(<span class=\"_ _6\"></span>75,<span class=\"_ _3\"></span>69<span class=\"_ _3\"></span>5<span class=\"_ _3\"></span>)<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y28df w321 he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls0 ws0\">For<span class=\"_ _10\"></span>eign exchange<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x26e y28df wf5 he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x6d5 y28df w51e he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls34 wsa0\">(<span class=\"_ _3\"></span>129)<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x6d6 y28df w51f he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls34 wsa0\">(129)<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c x1c0 y28ef w4bf hef\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">Inter<span class=\"_ _10\"></span>est and other</div><div class=\"t m1 x670 h1f y27b5 ff4 fs13 fc0 sc0 ls0 ws0\">1<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x6d7 y28e0 w4cc he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 lsa8 wsb6\">1<span class=\"_ _3\"></span>9,<span class=\"_ _3\"></span>1<span class=\"_ _6\"></span>1<span class=\"_ _3\"></span>6<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x6d8 y28e0 w12b he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls80 ws87\">1,3<span class=\"_ _3\"></span>57<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x6d9 y28e0 w520 he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls6 wsb\">2<span class=\"_ _6\"></span>0,<span class=\"_ _3\"></span>473<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y2717 w326 he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls0 ws0\">30 April 2<span class=\"_ _3\"></span>024<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x6da y2717 w521 he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls97 wsa5\">118,36<span class=\"_ _3\"></span>5<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x6db y2717 w522 he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls80 ws87\">16,3<span class=\"_ _3\"></span>29<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x6dc y2717 w502 he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls49 ws4c\">13<span class=\"_ _3\"></span>4<span class=\"_ _3\"></span>,<span class=\"_ _3\"></span>694<span class=\"_ _2b1\"> </span></div></td></tr></table></div><div class=\"t m1 hf ff4 fsa fc0 sc0 ls0 ws0 gs2ff\">1 <span class=\"_ _7\"> </span> <span class=\"_ _11\"></span>Int<span class=\"_ _3\"></span>ere<span class=\"_ _3\"></span>st a<span class=\"_ _3\"></span>nd ot<span class=\"_ _3\"></span>he<span class=\"_ _3\"></span>r wi<span class=\"_ _3\"></span>th<span class=\"_ _3\"></span>in bo<span class=\"_ _3\"></span>rro<span class=\"_ _3\"></span>wi<span class=\"_ _3\"></span>ngs c<span class=\"_ _3\"></span>om<span class=\"_ _3\"></span>pr<span class=\"_ _3\"></span>ise<span class=\"_ _3\"></span>s am<span class=\"_ _3\"></span>or<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>isa<span class=\"_ _3\"></span>ti<span class=\"_ _3\"></span>on of c<span class=\"_ _3\"></span>ap<span class=\"_ _3\"></span>ita<span class=\"_ _3\"></span>lis<span class=\"_ _3\"></span>ed b<span class=\"_ _3\"></span>or<span class=\"_ _3\"></span>row<span class=\"_ _3\"></span>in<span class=\"_ _3\"></span>g cos<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>s an<span class=\"_ _3\"></span>d th<span class=\"_ _3\"></span>e inte<span class=\"_ _3\"></span>res<span class=\"_ _3\"></span>t ex<span class=\"_ _3\"></span>pe<span class=\"_ _3\"></span>ns<span class=\"_ _3\"></span>e in th<span class=\"_ _3\"></span>e ye<span class=\"_ _3\"></span>ar<span class=\"_ _2\"></span>. Int<span class=\"_ _3\"></span>ere<span class=\"_ _3\"></span>st a<span class=\"_ _3\"></span>nd o<span class=\"_ _3\"></span>the<span class=\"_ _3\"></span>r wi<span class=\"_ _3\"></span>th<span class=\"_ _3\"></span>in </div><div class=\"t m1 hf ff4 fsa fc0 sc0 ls0 ws0 gs300\">le<span class=\"_ _3\"></span>ase l<span class=\"_ _3\"></span>ia<span class=\"_ _3\"></span>bil<span class=\"_ _3\"></span>it<span class=\"_ _3\"></span>ies c<span class=\"_ _3\"></span>om<span class=\"_ _3\"></span>pri<span class=\"_ _3\"></span>se<span class=\"_ _3\"></span>s int<span class=\"_ _3\"></span>ere<span class=\"_ _3\"></span>st o<span class=\"_ _3\"></span>n le<span class=\"_ _3\"></span>ase<span class=\"_ _3\"></span>s as di<span class=\"_ _3\"></span>sc<span class=\"_ _3\"></span>los<span class=\"_ _3\"></span>ed i<span class=\"_ _3\"></span>n Not<span class=\"_ _3\"></span>e 7 as we<span class=\"_ _3\"></span>ll as t<span class=\"_ _3\"></span>he l<span class=\"_ _3\"></span>ea<span class=\"_ _3\"></span>se l<span class=\"_ _3\"></span>iab<span class=\"_ _3\"></span>ili<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>y ad<span class=\"_ _3\"></span>di<span class=\"_ _3\"></span>tio<span class=\"_ _3\"></span>n in re<span class=\"_ _3\"></span>lat<span class=\"_ _3\"></span>io<span class=\"_ _3\"></span>n to th<span class=\"_ _3\"></span>e ne<span class=\"_ _3\"></span>w Net<span class=\"_ _3\"></span>he<span class=\"_ _3\"></span>rla<span class=\"_ _3\"></span>nd<span class=\"_ _3\"></span>s fac<span class=\"_ _3\"></span>ili<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>y an<span class=\"_ _3\"></span>d of<span class=\"_ _3\"></span>fi<span class=\"_ _3\"></span>ce </div><div class=\"t m1 hf ff4 fsa fc0 sc0 ls0 ws0 gs301\">and t<span class=\"_ _3\"></span>he l<span class=\"_ _3\"></span>ea<span class=\"_ _3\"></span>se l<span class=\"_ _3\"></span>iab<span class=\"_ _3\"></span>ili<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>y re<span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>gni<span class=\"_ _3\"></span>se<span class=\"_ _3\"></span>d on a<span class=\"_ _3\"></span>cq<span class=\"_ _3\"></span>uisi<span class=\"_ _3\"></span>ti<span class=\"_ _3\"></span>on o<span class=\"_ _3\"></span>f the E<span class=\"_ _3\"></span>x<span class=\"_ _3\"></span>per<span class=\"_ _3\"></span>ie<span class=\"_ _3\"></span>nc<span class=\"_ _3\"></span>es s<span class=\"_ _3\"></span>egm<span class=\"_ _3\"></span>en<span class=\"_ _3\"></span>t.<span class=\"_ _2b1\"> </span></div><div class=\"t m1 h1e ff1 fs14 fc2 sc0 ls3a ws40 gs35d\">22 Financial in<span class=\"_ _3\"></span>strumen<span class=\"_ _3\"></span>ts<span class=\"_ _2b1\"> </span></div><div class=\"t m1 h4c ff3 fs1d fc1 sc0 ls88 ws8f gs35e\">Accounting classifications and fair v<span class=\"_ _2\"></span>alues<span class=\"_ _2b1\"> </span></div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs35f\">The amounts in the consolidated balance sheet<span class=\"_ _10\"></span> and related notes <span class=\"_ _2\"></span>that are accoun<span class=\"_ _2\"></span>ted f<span class=\"_ _2\"></span>or as financial instruments and <span class=\"_ _2\"></span>their </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs360\">classification under IFRS 9, are as f<span class=\"_ _10\"></span>ollows:<span class=\"_ _2b1\"> </span></div><div class=\"gs361\"><table class=\"s w5bb h126\" id=\"_6fff4662-1480-402b-9230-a82608298ca9\"><tr><td></td><td></td><td class=\"t m1 x1fb h42 y292e ff1 fsa fc2 sc0 lsdf wsf0\">2024<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x1fc h42 y292e ff1 fsa fc2 sc0 lsd ws9f\">2023<span class=\"_ _2b1\"> </span></td></tr><tr><td></td><td class=\"t m1 x1fd h42 y292f ff1 fsa fc2 sc0 lsdf wsf0\">Note<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x1fb h42 y292f ff1 fsa fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x1fc h42 y292f ff1 fsa fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2b1\"> </span></td></tr><tr><td class=\"t m1 x1fe h11 y2930 ff1 fs4 fc2 sc0 ls7b ws82\">Financial assets at amortised cost:<span class=\"_ _2b1\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m1 x1fe h11 y2931 ff1 fs4 fc2 sc0 ls7e ws85\">Current assets<span class=\"_ _2b1\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c x1c0 y2932 w5bc hef\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>rade and other r<span class=\"_ _2\"></span>eceivables</div><div class=\"t m1 x7bf h1f y27b5 ff4 fs13 fc0 sc0 ls0 ws0\">1<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7c0 y2933 w41 he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls65 ws69\">14<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x5a0 y2933 w5bd he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls61 ws64\">3,84<span class=\"_ _3\"></span>9<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7c1 y2933 w5be he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls97 wsa5\">3,69<span class=\"_ _3\"></span>9<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y2934 w5bf he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls0 ws0\">Cash<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7c2 y2934 w91 he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls5e ws62\">15<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7c3 y2934 w92 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 lsa8 wsb6\">9,<span class=\"_ _6\"></span>6<span class=\"_ _f\"></span>4<span class=\"_ _6\"></span>4<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7c4 y2934 w4a6 he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls57 ws5a\">2<span class=\"_ _3\"></span>2,<span class=\"_ _3\"></span>3<span class=\"_ _3\"></span>94<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"t m1 x1fe h11 y2935 ff1 fs4 fc2 sc0 ls7e ws85\">Non-current assets<span class=\"_ _2b1\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c0 y2936 w88 he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>rade and other r<span class=\"_ _2\"></span>eceivables<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7c5 y2936 w5c0 he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls65 ws69\">14<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7c6 y2936 w7d he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls6 wsb\">1,61<span class=\"_ _3\"></span>1<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7c7 y2936 w46e he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls57 ws5a\">2,15<span class=\"_ _6\"></span>3<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"t m1 x1fe h11 y2937 ff1 fs4 fc2 sc0 ls0 ws0\">Finan<span class=\"_ _3\"></span>cial a<span class=\"_ _3\"></span>sse<span class=\"_ _3\"></span>ts at fair va<span class=\"_ _3\"></span>lue th<span class=\"_ _3\"></span>roug<span class=\"_ _3\"></span>h othe<span class=\"_ _3\"></span>r comp<span class=\"_ _3\"></span>reh<span class=\"_ _3\"></span>ensi<span class=\"_ _3\"></span>ve inco<span class=\"_ _3\"></span>me (\u201cO<span class=\"_ _3\"></span>CI\u201d):<span class=\"_ _2b1\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m1 x1fe h11 y2938 ff1 fs4 fc2 sc0 ls7e ws85\">Current assets<span class=\"_ _2b1\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c0 y2939 w7f he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls0 ws0\">Financial derivatives<span class=\"_ _2b1\"> </span></div></td><td></td><td class=\"c n x7c8 y2939 w5c1 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls5e ws62\">838<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7c9 y2939 w5c2 he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls9b wsa8\">7<span class=\"_ _3\"></span>11<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"t m1 x1fe h11 y293a ff1 fs4 fc2 sc0 ls7e ws85\">Non-current assets<span class=\"_ _2b1\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c0 y293b w7f he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls0 ws0\">Financial derivatives<span class=\"_ _2b1\"> </span></div></td><td></td><td class=\"c n x7ca y293b w80 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls17 ws1e\">16<span class=\"_ _3\"></span>4<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7cb y293b w5c3 he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls9f wsac\">1<span class=\"_ _3\"></span>,<span class=\"_ _3\"></span>75<span class=\"_ _3\"></span>7<span class=\"_ _2b1\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c n x38e y27ba w5c4 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls9e wsab\">16<span class=\"_ _3\"></span>,1<span class=\"_ _3\"></span>0<span class=\"_ _3\"></span>6<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7cc y27ba w5c5 he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls65 ws69\">3<span class=\"_ _3\"></span>0<span class=\"_ _3\"></span>,7<span class=\"_ _3\"></span>14<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"t m1 x1fe h11 y293c ff1 fs4 fc2 sc0 ls7b ws82\">Financial liabilities at amortised cost:<span class=\"_ _2b1\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m1 x1fe h11 y293d ff1 fs4 fc2 sc0 ls7e ws85\">Current liabi<span class=\"_ _2\"></span>lities<span class=\"_ _2b1\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c x1c0 y293f w5c6 h127\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>rade and other payables</div><div class=\"t m1 x7cd h1f y293e ff4 fs13 fc0 sc0 ls0 ws0\">2<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7c0 y292d w5c7 he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls3b wsad\">16<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7ce y292d w5c8 he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls57 ws5a\">4<span class=\"_ _3\"></span>2<span class=\"_ _3\"></span>,75<span class=\"_ _6\"></span>5<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7cf y292d w5c9 he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 lsa5 wsb3\">4<span class=\"_ _f\"></span>7,<span class=\"_ _f\"></span>5<span class=\"_ _f\"> </span>6<span class=\"_ _6\"></span>7<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c x1c0 y2940 w5ca hef\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">Merchant<span class=\"_ _10\"></span> accrual</div><div class=\"t m1 x670 h1f y27b5 ff4 fs13 fc0 sc0 ls0 ws0\">3<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7c0 y27f9 w5c7 he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls3b wsad\">16<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7ce y27f9 w4c0 he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls90 ws99\">45,27<span class=\"_ _10\"></span>4<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7d0 y27f9 w4c1 he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls35 ws61\">5<span class=\"_ _3\"></span>3,50<span class=\"_ _3\"></span>4<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y27fa wa8 he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls0 ws0\">Lease liabilities<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x22d y27fa wa9 he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls9d wsaa\">19<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7d1 y27fa waa he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls61 ws64\">3,<span class=\"_ _3\"></span>25<span class=\"_ _3\"></span>7<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7d2 y27fa w4fd he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls35 ws61\">3,44<span class=\"_ _3\"></span>3<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y27c1 wac he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls0 ws0\">Borrowings<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x22d y27c1 wa9 he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls9d wsaa\">19<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x22e y27c1 wad he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls6 wsb\">73<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x22f y27c1 wae he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls68 ws6c\">27<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"t m1 x1fe h11 y2941 ff1 fs4 fc2 sc0 ls7e ws85\">Non-current liabilities<span class=\"_ _2b1\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c x1c0 y28c7 w5c6 hef\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>rade and other payables</div><div class=\"t m1 x7cd h1f y27b5 ff4 fs13 fc0 sc0 ls0 ws0\">2<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7c0 y2714 w5c7 he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls3b wsad\">16<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7d3 y2714 w134 he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls92 ws9c\">638<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7d4 y2714 w5cb he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls9c wsa9\">3,<span class=\"_ _10\"></span>806<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y2773 wa8 he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls0 ws0\">Lease liabilities<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x22d y2773 wa9 he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls9d wsaa\">19<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x235 y2773 wb5 he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 lsa0 wsae\">13,0<span class=\"_ _3\"></span>7<span class=\"_ _3\"></span>2<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x236 y2773 wb6 he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls3b wsad\">16,0<span class=\"_ _3\"></span>82<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y2774 wac he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls0 ws0\">Borrowings<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x22d y2774 wa9 he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls9d wsaa\">19<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x233 y2774 wb3 he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls97 wsa5\">118,<span class=\"_ _3\"></span>2<span class=\"_ _3\"></span>92<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x234 y2774 wb4 he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls9b wsa8\">170,493<span class=\"_ _2b1\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c n x482 y2717 w5cc he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls6 wsb\">2<span class=\"_ _3\"></span>23,3<span class=\"_ _3\"></span>61<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7d5 y2717 w5cd he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 lsaa wsb8\">2<span class=\"_ _6\"></span>9<span class=\"_ _3\"></span>4<span class=\"_ _f\"></span>,9<span class=\"_ _6\"></span>2<span class=\"_ _f\"></span>2<span class=\"_ _2b1\"> </span></div></td></tr></table></div><div class=\"t m1 hf ff4 fsa fc0 sc0 ls125 ws142 gs362\">1 <span class=\"_ _a\"> </span>Excluding<span class=\"_ _2\"></span> prepayments.<span class=\"_ _2b1\"> </span></div><div class=\"t m1 hf ff4 fsa fc0 sc0 ls0 ws0 gs363\">2 <span class=\"_ _8\"> </span>E<span class=\"_ _3\"></span>xc<span class=\"_ _3\"></span>lu<span class=\"_ _3\"></span>din<span class=\"_ _3\"></span>g oth<span class=\"_ _3\"></span>er t<span class=\"_ _3\"></span>axa<span class=\"_ _3\"></span>tio<span class=\"_ _3\"></span>n an<span class=\"_ _3\"></span>d so<span class=\"_ _3\"></span>ci<span class=\"_ _3\"></span>al se<span class=\"_ _3\"></span>cu<span class=\"_ _3\"></span>ri<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>y (<span class=\"_ _2\"></span>as n<span class=\"_ _3\"></span>ot cl<span class=\"_ _3\"></span>as<span class=\"_ _3\"></span>sifi<span class=\"_ _3\"></span>ed as fi<span class=\"_ _3\"></span>nan<span class=\"_ _3\"></span>ci<span class=\"_ _3\"></span>al l<span class=\"_ _3\"></span>iab<span class=\"_ _3\"></span>ili<span class=\"_ _3\"></span>ti<span class=\"_ _3\"></span>es) and me<span class=\"_ _3\"></span>rch<span class=\"_ _3\"></span>an<span class=\"_ _3\"></span>t ac<span class=\"_ _3\"></span>cr<span class=\"_ _3\"></span>ual<span class=\"_ _3\"></span>, wh<span class=\"_ _3\"></span>ich i<span class=\"_ _3\"></span>s dis<span class=\"_ _3\"></span>cl<span class=\"_ _3\"></span>ose<span class=\"_ _3\"></span>d se<span class=\"_ _3\"></span>pa<span class=\"_ _3\"></span>rat<span class=\"_ _3\"></span>ely b<span class=\"_ _3\"></span>el<span class=\"_ _3\"></span>ow.<span class=\"_ _2b1\"> </span></div><div class=\"t m1 hf ff4 fsa fc0 sc0 ls0 ws0 gs364\">3 <span class=\"_ _8\"> </span> <span class=\"_ _20\"></span>An am<span class=\"_ _3\"></span>ou<span class=\"_ _3\"></span>nt o<span class=\"_ _3\"></span>f \u00a32,292,00<span class=\"_ _3\"></span>0 ha<span class=\"_ _3\"></span>s be<span class=\"_ _3\"></span>en re<span class=\"_ _3\"></span>cl<span class=\"_ _3\"></span>as<span class=\"_ _3\"></span>sifi<span class=\"_ _3\"></span>ed f<span class=\"_ _3\"></span>rom M<span class=\"_ _3\"></span>erc<span class=\"_ _3\"></span>han<span class=\"_ _3\"></span>t ac<span class=\"_ _3\"></span>cr<span class=\"_ _3\"></span>ua<span class=\"_ _3\"></span>l to O<span class=\"_ _3\"></span>th<span class=\"_ _3\"></span>er ta<span class=\"_ _3\"></span>xat<span class=\"_ _3\"></span>ion a<span class=\"_ _3\"></span>nd s<span class=\"_ _3\"></span>oc<span class=\"_ _3\"></span>ia<span class=\"_ _3\"></span>l se<span class=\"_ _3\"></span>cur<span class=\"_ _3\"></span>it<span class=\"_ _3\"></span>y i<span class=\"_ _3\"></span>n 2023. Thi<span class=\"_ _3\"></span>s amo<span class=\"_ _3\"></span>un<span class=\"_ _3\"></span>t rela<span class=\"_ _3\"></span>te<span class=\"_ _3\"></span>s to th<span class=\"_ _3\"></span>e V<span class=\"_ _2\"></span>A<span class=\"_ _10\"></span>T e<span class=\"_ _3\"></span>lem<span class=\"_ _3\"></span>en<span class=\"_ _3\"></span>t </div><div class=\"t m1 hf ff4 fsa fc0 sc0 ls0 ws0 gs365\">on t<span class=\"_ _3\"></span>he me<span class=\"_ _3\"></span>rc<span class=\"_ _3\"></span>han<span class=\"_ _3\"></span>t ac<span class=\"_ _3\"></span>cr<span class=\"_ _3\"></span>ua<span class=\"_ _3\"></span>l.<span class=\"_ _2b1\"> </span></div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs366\">The fair <span class=\"_ _10\"></span>values of each class of financial assets and liabilities is the carrying amount, with the exception of<span class=\"_ _10\"></span> B<span class=\"_ _3\"></span>orrowings, based on the </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs367\">following assumptions:<span class=\"_ _2b1\"> </span></div><div class=\"gs368\"><table class=\"s w5ce h128\" id=\"_308ab8da-b012-4abe-b6bd-09b075799f78\"><tr><td class=\"c n x1c0 y2942 w5cf he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 lsf2 wsba\">T<span class=\"_ _4\"></span>rade receiv<span class=\"_ _2\"></span>ables,<span class=\"_ _10\"></span> trade payables<span class=\"_ _2\"></span> and borr<span class=\"_ _2\"></span>owings<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7d6 y2942 w5d0 he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls0 ws0\">The fair <span class=\"_ _2\"></span>value appro<span class=\"_ _2\"></span>ximates t<span class=\"_ _10\"></span>o the carr<span class=\"_ _3\"></span>ying amount,<span class=\"_ _2b1\"> </span></div></td></tr><tr><td></td><td class=\"t m1 x7d7 h7 y2943 ff4 fs4 fc0 sc0 ls0 ws0\">predominantly, because o<span class=\"_ _2\"></span>f the short maturity of these instruments.<span class=\"_ _2b1\"> </span></td></tr><tr><td class=\"c n x1c0 y2944 w5d1 he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls7b ws82\">Forward currency contracts<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7d8 y2944 w5d2 he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls0 ws0\">The fair value is det<span class=\"_ _10\"></span>ermined using the mark to mark<span class=\"_ _10\"></span>et rates at<span class=\"_ _2\"></span> the<span class=\"_ _2b1\"> </span></div></td></tr><tr><td></td><td class=\"t m1 x7d7 h7 y2945 ff4 fs4 fc0 sc0 ls0 ws0\">reporting date and the outright<span class=\"_ _2\"></span> contract<span class=\"_ _2\"></span> rat<span class=\"_ _2\"></span>e.<span class=\"_ _2b1\"> </span></td></tr><tr><td class=\"c n x1c0 y2946 w5d3 he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls0 ws0\">Inter<span class=\"_ _3\"></span>est ra<span class=\"_ _3\"></span>te swap an<span class=\"_ _3\"></span>d cap<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7d9 y2946 w5d4 he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls0 ws0\">The f<span class=\"_ _10\"></span>air value is determined by<span class=\"_ _2\"></span> discounting the estimat<span class=\"_ _2\"></span>ed futur<span class=\"_ _10\"></span>e<span class=\"_ _2b1\"> </span></div></td></tr><tr><td></td><td class=\"t m1 x7d7 h7 y2947 ff4 fs4 fc0 sc0 ls0 ws0\">cash flows at a mark<span class=\"_ _10\"></span>et rate that<span class=\"_ _10\"></span> reflects the current<span class=\"_ _2\"></span> mark<span class=\"_ _2\"></span>et </td></tr><tr><td></td><td class=\"t m1 x7d7 h7 y2948 ff4 fs4 fc0 sc0 ls0 ws0\">assessment of<span class=\"_ _2\"></span> the time v<span class=\"_ _2\"></span>alue if money and the risks specific<span class=\"_ _10\"></span> to </td></tr><tr><td></td><td class=\"t m1 x7d7 h7 y2949 ff4 fs4 fc0 sc0 ls0 ws0\">the<span class=\"_ gs85\"> </span>instrument.<span class=\"_ _10\"></span> </td></tr></table></div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs369\">With regar<span class=\"_ _10\"></span>ds to Borrowings, the f<span class=\"_ _2\"></span>air values of<span class=\"_ _2\"></span> bank loans and other loans appr<span class=\"_ _10\"></span>oximates to <span class=\"_ _10\"></span>the carr<span class=\"_ _6\"></span>ying value r<span class=\"_ _2\"></span>epor<span class=\"_ _3\"></span>ted in the balance </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs36a\">sheet, gross of<span class=\"_ _2\"></span> amor<span class=\"_ _3\"></span>tised costs of \u00a31,97<span class=\"_ _2\"></span>3,000 (2023:<span class=\"_ _10\"></span> \u00a34,507,000), as the majority ar<span class=\"_ _2\"></span>e floating rat<span class=\"_ _2\"></span>e where paymen<span class=\"_ _2\"></span>ts are r<span class=\"_ _2\"></span>eset to mark<span class=\"_ _10\"></span>et </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs36b\">rat<span class=\"_ _2\"></span>es at int<span class=\"_ _2\"></span>er<span class=\"_ _3\"></span>vals of less than one <span class=\"_ _2\"></span>year<span class=\"_ _10\"></span>.<span class=\"_ _2b1\"> </span></div><div class=\"t m1 h4c ff3 fs1d fc1 sc0 ls88 ws8f gs36d\">F<span class=\"_ _2\"></span>air value hierarch<span class=\"_ _2\"></span>y </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs36e\">Financial instruments carried at f<span class=\"_ _10\"></span>air value are r<span class=\"_ _10\"></span>equired to be measur<span class=\"_ _2\"></span>ed by r<span class=\"_ _2\"></span>efer<span class=\"_ _2\"></span>ence to <span class=\"_ _2\"></span>the following lev<span class=\"_ _2\"></span>els:<span class=\"_ _10\"></span> </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs36f\">\u2022 <span class=\"_ _0\"> </span>Level <span class=\"_ _10\"></span>1:<span class=\"_ _2\"></span> quoted prices in active mark<span class=\"_ _10\"></span>ets for identical assets or<span class=\"_ _2\"></span> liabilities.<span class=\"_ _2b1\"> </span></div><div class=\"gs370\"><table class=\"s w5d5 h129\" id=\"_d44872cc-6206-4d78-af43-49163bca5b8a\"><tr><td></td><td class=\"t m1 x7db h7 y294a ff4 fs4 fc0 sc0 ls0 ws0\">\u2022 <span class=\"_ _0\"> </span>Level 2:<span class=\"_ _4\"></span> input<span class=\"_ _3\"></span>s other than quo<span class=\"_ _2\"></span>ted prices included within L<span class=\"_ _10\"></span>evel <span class=\"_ _2\"></span>1 that ar<span class=\"_ _2\"></span>e obser<span class=\"_ _3\"></span>vable for <span class=\"_ _10\"></span>the asset or liabilit<span class=\"_ _3\"></span>y, either dir<span class=\"_ _2\"></span>ectly </td></tr><tr><td></td><td class=\"t m1 x7dc h7 y294b ff4 fs4 fc0 sc0 ls0 ws0\">(i.e.<span class=\"_ _10\"></span><span class=\"_ gs85\"> </span>as<span class=\"_ gs85\"> </span>prices) or indirectly (i.e., derived f<span class=\"_ _2\"></span>rom prices).<span class=\"_ _2b1\"> </span></td></tr><tr><td class=\"c n x1c0 y2717 w5d6 hdf\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">\u2022<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7dd y2717 w5d7 hdf\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">Level 3:<span class=\"_ _10\"></span> inputs for the asset<span class=\"_ _2\"></span> or liability that ar<span class=\"_ _2\"></span>e not based on observable market dat<span class=\"_ _2\"></span>a (unobser<span class=\"_ _3\"></span>vable inputs).<span class=\"_ _10\"></span> </div></td></tr></table></div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs371\">All financial instruments carried at f<span class=\"_ _10\"></span>air value have been measured by<span class=\"_ _10\"></span> a Level 2 v<span class=\"_ _2\"></span>aluation method.<span class=\"_ _2b1\"> </span></div><div class=\"t m1 h4c ff3 fs1d fc1 sc0 ls7e ws85 gs372\">Financia<span class=\"_ _2\"></span>l risk<span class=\"_ _2\"></span> management<span class=\"_ _2b1\"> </span></div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs373\">The Group has exposur<span class=\"_ _10\"></span>e to the f<span class=\"_ _2\"></span>ollowing risks arising fr<span class=\"_ _2\"></span>om financial instruments:<span class=\"_ _2b1\"> </span></div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs374\">\u2022 <span class=\"_ _0\"> </span>Credit risk<span class=\"_ _2b1\"> </span></div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs375\">\u2022 <span class=\"_ _0\"> </span>Liquidit<span class=\"_ _3\"></span>y risk<span class=\"_ _2b1\"> </span></div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs376\">\u2022 <span class=\"_ _0\"> </span>Market risk<span class=\"_ _2b1\"> </span></div><div class=\"t m1 h4c ff3 fs1d fca sc0 ls0 ws0 gs377\">i) Risk m<span class=\"_ _3\"></span>anagem<span class=\"_ _3\"></span>ent framework<span class=\"_ _2b1\"> </span></div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs378\">In line with the Gr<span class=\"_ _10\"></span>oup\u2019s Risk Appetite st<span class=\"_ _2\"></span>atement, <span class=\"_ _2\"></span>the Group\u2019s tr<span class=\"_ _10\"></span>easur<span class=\"_ _3\"></span>y objective is to ensur<span class=\"_ _2\"></span>e that it adopts a pruden<span class=\"_ _2\"></span>t approach <span class=\"_ _10\"></span>to </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs379\">managing financial risk, ensuring that ex<span class=\"_ _10\"></span>cessive financial risks are mitigated whilst<span class=\"_ _10\"></span> maintaining a balance between cost efficiency and </div><div class=\"gs37a\"><table class=\"s w5d8 h12a\" id=\"_1ec5ffee-1daf-430f-aacc-c3218162478f\"><tr><td class=\"t m1 x7db h7 y294c ff4 fs4 fc0 sc0 ls0 ws0\">calculated risk <span class=\"_ _2\"></span>toler<span class=\"_ _2\"></span>ance.<span class=\"_ _10\"></span> The Group does not<span class=\"_ _10\"></span> enter financial instruments f<span class=\"_ _10\"></span>or speculative purposes but maintains discr<span class=\"_ _10\"></span>etion to decide </td></tr><tr><td class=\"t m1 x7db h7 y294d ff4 fs4 fc0 sc0 ls0 ws0\">when to hedge financial e<span class=\"_ _2\"></span>xposures, within <span class=\"_ _2\"></span>the paramet<span class=\"_ _2\"></span>ers set out in its Gr<span class=\"_ _10\"></span>oup T<span class=\"_ _10\"></span>reasur<span class=\"_ _3\"></span>y P<span class=\"_ _10\"></span>olicy<span class=\"_ _10\"></span>.<span class=\"_ _2b1\"> </span></td></tr></table></div><div class=\"t m1 h4c ff3 fs1d fca sc0 ls0 ws0 gs37b\">ii) Credit ri<span class=\"_ _3\"></span>sk<span class=\"_ _2b1\"> </span></div><div class=\"gs37c\"><table class=\"s w5d9 h12b\" id=\"_30f2857d-8bf3-4bd8-8642-8f142eae300a\"><tr><td class=\"t m1 x7df h7 y294e ff4 fs4 fc0 sc0 ls0 ws0\">Credit risk<span class=\"_ _10\"></span> is the risk of financial loss if a count<span class=\"_ _10\"></span>erpar<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>y fails t<span class=\"_ _10\"></span>o discharge its contractual obligations under a cus<span class=\"_ _2\"></span>tomer con<span class=\"_ _2\"></span>tract or<span class=\"_ _2\"></span> </td></tr></table></div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs37d\">financial instrument.<span class=\"_ _2b1\"> </span></div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs37e\">\u2022 <span class=\"_ _0\"> </span>The Group\u2019s credit risk<span class=\"_ _10\"></span> from its operations primarily arises f<span class=\"_ _2\"></span>rom tr<span class=\"_ _10\"></span>ade and other receivables.<span class=\"_ _10\"></span> This risk<span class=\"_ _2\"></span> is assessed as low, as </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs37f\">the balances are short maturity, arise principally as a result of high <span class=\"_ _10\"></span>volume, low value tr<span class=\"_ _2\"></span>ansactions, and have no significant </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs380\">concentration as <span class=\"_ _10\"></span>there is no counterpart<span class=\"_ _3\"></span>y balance that r<span class=\"_ _10\"></span>epresents a significant cr<span class=\"_ _10\"></span>edit risk concentration.<span class=\"_ _2b1\"> </span></div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs381\">\u2022 <span class=\"_ _0\"> </span>The Group\u2019s credit risk<span class=\"_ _10\"></span> on cash and cash equivalents is considered to be low<span class=\"_ _4\"></span>.<span class=\"_ _10\"></span> Financial asset<span class=\"_ _3\"></span>s are held <span class=\"_ _2\"></span>with bank and financial </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs382\">institution counterparties that have a long-t<span class=\"_ _10\"></span>erm credit rating of<span class=\"_ _2\"></span> A3 or higher<span class=\"_ _2\"></span> from Moody\u2019s In<span class=\"_ _10\"></span>vestor Services and<span class=\"_ _3\"></span>/<span class=\"_ _2\"></span>or a long-term </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs383\">credit r<span class=\"_ _10\"></span>ating of A<span class=\"_ _10\"></span>- or higher fr<span class=\"_ _2\"></span>om S<span class=\"_ _2\"></span>tandar<span class=\"_ _2\"></span>d &amp; P<span class=\"_ _10\"></span>oor\u2019s. <span class=\"_ _10\"></span>The Group\u2019s tr<span class=\"_ _2\"></span>easur<span class=\"_ _3\"></span>y policy is <span class=\"_ _2\"></span>to monitor<span class=\"_ _2\"></span> cash (when applicable deposit </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs384\">balances) daily and t<span class=\"_ _2\"></span>o manage counterpart<span class=\"_ _3\"></span>y risk <span class=\"_ _2\"></span>whilst also ensuring efficient managemen<span class=\"_ _2\"></span>t of <span class=\"_ _2\"></span>the Group\u2019s RCF<span class=\"_ _4\"></span>.<span class=\"_ _2b1\"> </span></div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs385\">Further information on the cr<span class=\"_ _10\"></span>edit risk management pr<span class=\"_ _10\"></span>ocedures applied to tr<span class=\"_ _10\"></span>ade receivables is given in Note <span class=\"_ _10\"></span>14 and to cash and cash </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs386\">equivalents in Note <span class=\"_ _4\"></span>15.<span class=\"_ _10\"></span> The carr<span class=\"_ _3\"></span>ying amounts of tr<span class=\"_ _10\"></span>ade receivables and cash and cash equivalents shown in those no<span class=\"_ _2\"></span>tes r<span class=\"_ _2\"></span>epresent<span class=\"_ _2\"></span> the </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs387\">Group\u2019s maximum exposur<span class=\"_ _10\"></span>e to credit<span class=\"_ _2\"></span> risk.<span class=\"_ _2b1\"> </span></div><div class=\"t m1 h4c ff3 fs1d fca sc0 ls0 ws0 gs388\">iii) Liquidi<span class=\"_ _3\"></span>ty risk<span class=\"_ _2b1\"> </span></div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs389\">Liquidity risk is the risk that<span class=\"_ _2\"></span> the Group <span class=\"_ _2\"></span>will encounter<span class=\"_ _2\"></span> difficulties in meeting the obligations associated with its financial liabilities <span class=\"_ _2\"></span>that </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs38a\">are settled by delivering cash.<span class=\"_ _4\"></span> The Group\u2019s appr<span class=\"_ _10\"></span>oach to managing liquidity is to ensure, as f<span class=\"_ _10\"></span>ar as possible, that it will alw<span class=\"_ _2\"></span>ays have </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs38b\">sufficient liquidity to meet<span class=\"_ _2\"></span> its liabilities when due, under both normal and str<span class=\"_ _10\"></span>essed conditions, without incurring unacceptable losses </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs38c\">or<span class=\"_ gs85\"> </span>risking damage t<span class=\"_ _2\"></span>o the Group\u2019s r<span class=\"_ _10\"></span>eputation.<span class=\"_ _2b1\"> </span></div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs38d\">Cash flow f<span class=\"_ _2\"></span>orecasting is performed centr<span class=\"_ _10\"></span>ally with rolling f<span class=\"_ _2\"></span>orecasts of <span class=\"_ _10\"></span>the Group\u2019s liquidit<span class=\"_ _3\"></span>y r<span class=\"_ _2\"></span>equirements r<span class=\"_ _10\"></span>egularly monitored t<span class=\"_ _10\"></span>o ensure </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs38e\">it has sufficient cash <span class=\"_ _2\"></span>to meet oper<span class=\"_ _10\"></span>ational needs. <span class=\"_ _10\"></span>The Group\u2019s rev<span class=\"_ _2\"></span>enue model results in a str<span class=\"_ _2\"></span>ong level of cash con<span class=\"_ _2\"></span>version allowing it <span class=\"_ _2\"></span>to </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs38f\">ser<span class=\"_ _3\"></span>vice working capital r<span class=\"_ _10\"></span>equirements.<span class=\"_ _2b1\"> </span></div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs390\">The Group\u2019s sour<span class=\"_ _10\"></span>ces of borrowing for<span class=\"_ _10\"></span> liquidit<span class=\"_ _3\"></span>y purposes comprise a committed RCF of<span class=\"_ _2\"></span> \u00a3180,000,000, provided by<span class=\"_ _2\"></span> a strong syndicat<span class=\"_ _2\"></span>e </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs391\">of banks.<span class=\"_ _10\"></span> The RCF<span class=\"_ _10\"></span> has an initial maturit<span class=\"_ _3\"></span>y date of <span class=\"_ _10\"></span>29 Februar<span class=\"_ _3\"></span>y 20<span class=\"_ _2\"></span>28 with an option t<span class=\"_ _2\"></span>o extend it by<span class=\"_ _2\"></span> one year, subject <span class=\"_ _2\"></span>to lender appr<span class=\"_ _10\"></span>oval.<span class=\"_ _2\"></span> </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs392\">Lease liabilities ar<span class=\"_ _10\"></span>e also repor<span class=\"_ _3\"></span>ted in borr<span class=\"_ _2\"></span>owings.<span class=\"_ _2b1\"> </span></div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs393\">Liquidity risk management r<span class=\"_ _2\"></span>equires that<span class=\"_ _2\"></span> the Group con<span class=\"_ _10\"></span>tinues to operate <span class=\"_ _10\"></span>within the financial covenants set out in its f<span class=\"_ _2\"></span>acilities.<span class=\"_ _10\"></span> The RCF </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs394\">is subject t<span class=\"_ _2\"></span>o two covenants, each tes<span class=\"_ _2\"></span>ted at six<span class=\"_ _10\"></span>-monthly intervals.<span class=\"_ _10\"></span> The leverage co<span class=\"_ _2\"></span>venant, measuring the r<span class=\"_ _10\"></span>atio of net debt t<span class=\"_ _2\"></span>o last twelve </div><div class=\"gs395\"><table class=\"s w5da h12c\" id=\"_e3d5bd5f-53cc-40dd-bc53-447d04aed1e4\"><tr><td class=\"t m1 x7db h7 y294f ff4 fs4 fc0 sc0 ls0 ws0\">months A<span class=\"_ _2\"></span>djusted EBITD<span class=\"_ _2\"></span>A, is a maximum of 3.5x<span class=\"_ _10\"></span> until April 2025 and 3<span class=\"_ _10\"></span>.0x thereafter<span class=\"_ _10\"></span>.<span class=\"_ _2\"></span> The in<span class=\"_ _2\"></span>ter<span class=\"_ _2\"></span>est cover<span class=\"_ _2\"></span> covenant, measuring the r<span class=\"_ _10\"></span>atio </td></tr><tr><td class=\"t m1 x7db h7 y2950 ff4 fs4 fc0 sc0 ls0 ws0\">of last <span class=\"_ _10\"></span>t<span class=\"_ _3\"></span>welve months Adjus<span class=\"_ _2\"></span>ted EBITDA<span class=\"_ _10\"></span> (excluding share based payments, as specified in <span class=\"_ _2\"></span>the facilities agr<span class=\"_ _2\"></span>eement) t<span class=\"_ _2\"></span>o the t<span class=\"_ _2\"></span>otal of<span class=\"_ _2\"></span> bank </td></tr><tr><td class=\"t m1 x7db h7 y2951 ff4 fs4 fc0 sc0 ls0 ws0\">inter<span class=\"_ _10\"></span>est payable and inter<span class=\"_ _10\"></span>est payable on leases, is a minimum of 3.5x<span class=\"_ _2\"></span> for <span class=\"_ _2\"></span>the term of<span class=\"_ _10\"></span> the facility<span class=\"_ _10\"></span>. Cov<span class=\"_ _2\"></span>enant f<span class=\"_ _2\"></span>orecasting is performed </td></tr></table></div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs396\">centrally, <span class=\"_ _10\"></span>with regular monitoring t<span class=\"_ _10\"></span>o ensure that the Gr<span class=\"_ _10\"></span>oup continues to expect <span class=\"_ _2\"></span>to meet its financial covenan<span class=\"_ _2\"></span>ts.<span class=\"_ _2b1\"> </span></div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs398\">The following <span class=\"_ _2\"></span>tables pr<span class=\"_ _2\"></span>ovide an analysis of the anticipat<span class=\"_ _10\"></span>ed contractual cash flows including int<span class=\"_ _2\"></span>erest pay<span class=\"_ _2\"></span>able for <span class=\"_ _2\"></span>the Group\u2019s financial </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs399\">liabilities and derivative instruments on an undiscoun<span class=\"_ _2\"></span>ted basis.<span class=\"_ _10\"></span> Wher<span class=\"_ _10\"></span>e interest<span class=\"_ _2\"></span> payments are calculat<span class=\"_ _2\"></span>ed at a floating rat<span class=\"_ _10\"></span>e, rates of </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs39a\">each cash flow until maturity of <span class=\"_ _2\"></span>the instruments ar<span class=\"_ _2\"></span>e calculated based on the f<span class=\"_ _10\"></span>or<span class=\"_ _6\"></span>ward <span class=\"_ _2\"></span>yield cur<span class=\"_ _3\"></span>ve prevailing at<span class=\"_ _10\"></span> the respective year </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs39b\">ends.<span class=\"_ _10\"></span> All derivative contr<span class=\"_ _10\"></span>act<span class=\"_ _3\"></span>s are pr<span class=\"_ _10\"></span>esented on a net basis:<span class=\"_ _2b1\"> </span></div><div class=\"gs39c\"><table class=\"s w5db h12d\" id=\"_70111d73-6547-4dc9-a422-6cd7814e0463\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m1 x721 h42 y2952 ff1 fsa fc2 sc0 ls0 ws0\">Carrying </td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m1 x7e0 h42 y2953 ff1 fsa fc2 sc0 ls0 ws0\">amount at </td></tr><tr><td></td><td class=\"t m1 x7e1 h42 y2954 ff1 fsa fc2 sc0 ls0 ws12\">Due within </td><td class=\"t m1 x7e2 h42 y2954 ff1 fsa fc2 sc0 ls0 ws0\">Due between </td><td class=\"t m1 x7e3 h42 y2954 ff1 fsa fc2 sc0 ls0 ws0\">Due between </td><td class=\"t m1 x7e4 h42 y2954 ff1 fsa fc2 sc0 ls0 ws0\">Due after </td><td></td><td class=\"t m1 x7e5 h42 y2955 ff1 fsa fc2 sc0 ls0 ws0\">balance sheet </td></tr><tr><td class=\"t m1 x1fe h42 y2956 ff1 fsa fc2 sc0 ls0 ws0\">Contractual cash fl<span class=\"_ _2\"></span>ows<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x7e6 h42 y2956 ff1 fsa fc2 sc0 ls0 ws12\">1 year<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x7e2 h42 y2956 ff1 fsa fc2 sc0 ls0 ws0\">1 and 3 years<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x7e7 h42 y2956 ff1 fsa fc2 sc0 ls0 ws0\">3 and 5 years<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x7e8 h42 y2956 ff1 fsa fc2 sc0 ls0 ws12\">5 years<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x7e9 h42 y2956 ff1 fsa fc2 sc0 ls96 wsa4\">To<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x7ea h42 y2957 ff1 fsa fc2 sc0 ls0 ws0\">date<span class=\"_ _2b1\"> </span></td></tr><tr><td class=\"t m1 x1fe h42 y2958 ff1 fsa fc2 sc0 lsdf wsf0\">2024<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x566 h42 y2958 ff1 fsa fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x567 h42 y2958 ff1 fsa fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x568 h42 y2958 ff1 fsa fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x1fd h42 y2958 ff1 fsa fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x1fb h42 y2958 ff1 fsa fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x1fc h42 y2959 ff1 fsa fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2b1\"> </span></td></tr><tr><td class=\"c x1c0 y295a w5dc hef\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">Borrowings</div><div class=\"t m1 x7eb h1f y27b5 ff4 fs13 fc0 sc0 ls0 ws0\">1<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7ec y295b wf5 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7ed y295b wf5 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7ee y295b w5dd he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls9d wsaa\">1<span class=\"_ _3\"></span>20,<span class=\"_ _3\"></span>2<span class=\"_ _3\"></span>66<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7ef y295b wfb he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7f0 y295b w5de he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls9d wsaa\">1<span class=\"_ _3\"></span>20,<span class=\"_ _3\"></span>26<span class=\"_ _3\"></span>6<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7f1 y295b w500 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls97 wsa5\">118,<span class=\"_ _3\"></span>2<span class=\"_ _3\"></span>9<span class=\"_ _3\"></span>2<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y295c w5df he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls0 ws0\">Inter<span class=\"_ _10\"></span>est on borrowings<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7f2 y295c w5e0 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls78 ws7d\">8,0<span class=\"_ _3\"></span>25<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7f3 y295c w5e1 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls80 ws87\">15<span class=\"_ _3\"></span>,36<span class=\"_ _3\"></span>4<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7f4 y295c w5e2 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 lsa6 wsb4\">6,031<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7f5 y295c wf5 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7f6 y295c w5e3 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 lsa8 wsb6\">2<span class=\"_ _6\"></span>9,<span class=\"_ _f\"></span>4<span class=\"_ _6\"></span>2<span class=\"_ _f\"></span>0<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x392 y295c wad he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls6 wsb\">73<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y295d w5e4 he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls0 ws0\">Lease capit<span class=\"_ _2\"></span>al repayments<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7f7 y295d waa he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls61 ws64\">3,<span class=\"_ _3\"></span>25<span class=\"_ _3\"></span>7<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7f8 y295d w5e5 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls98 wsa6\">6,<span class=\"_ _3\"></span>25<span class=\"_ _3\"></span>1<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7f9 y295d w5e6 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls61 ws64\">3,0<span class=\"_ _3\"></span>8<span class=\"_ _3\"></span>5<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7fa y295d w5e7 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls6 wsb\">3<span class=\"_ _3\"></span>,73<span class=\"_ _3\"></span>6<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7fb y295d w5e8 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls80 ws87\">16,32<span class=\"_ _3\"></span>9<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7fc y295d w522 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls80 ws87\">16,32<span class=\"_ _3\"></span>9<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y295e w5e9 he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls0 ws0\">Lease f<span class=\"_ _10\"></span>uture inter<span class=\"_ _2\"></span>est payments<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7fd y295e w5ea he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls90 ws99\">655<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7fe y295e w5eb he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls1b ws22\">843<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7ff y295e w5ec he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls1b ws22\">371<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x574 y295e w5ed he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls6a ws6e\">2<span class=\"_ _3\"></span>29<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x800 y295e w5ee he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls9d wsaa\">2,0<span class=\"_ _3\"></span>98<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x801 y295e wf5 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y295f w5ef he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls0 ws0\">Merchant<span class=\"_ _10\"></span> accrual<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x802 y295f w5f0 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls9e wsab\">4<span class=\"_ _3\"></span>8,133<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x4cd y295f wf6 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x803 y295f wfb he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7b8 y295f wf5 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x804 y295f w5f1 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls9e wsab\">4<span class=\"_ _3\"></span>8<span class=\"_ _3\"></span>,133<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x805 y295f w5f2 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls90 ws99\">45,27<span class=\"_ _10\"></span>4<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c x1c0 y2960 w5f3 hf0\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>rade and other financial liabilities</div><div class=\"t m1 x806 h1f y27c3 ff4 fs13 fc0 sc0 ls0 ws0\">2<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x807 y27ee w5c8 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls57 ws5a\">4<span class=\"_ _3\"></span>2<span class=\"_ _3\"></span>,75<span class=\"_ _6\"></span>5<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x808 y27ee w2ac he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls92 ws9c\">638<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x809 y27ee wf5 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x80a y27ee wf5 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x80b y27ee w5f4 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls80 ws87\">43,393<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x80c y27ee w5f4 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls80 ws87\">43,393<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y27dd w5f5 he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls0 ws0\">Non-derivative financial liabilities<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x80d y27dd w5f6 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls78 ws7d\">10<span class=\"_ _3\"></span>2<span class=\"_ _3\"></span>,82<span class=\"_ _3\"></span>5<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x80e y27dd w16e he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls97 wsa5\">23,0<span class=\"_ _3\"></span>96<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x80f y27dd w5f7 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 lsa8 wsb6\">1<span class=\"_ _6\"></span>2<span class=\"_ _6\"></span>9,<span class=\"_ _3\"></span>7<span class=\"_ _6\"></span>5<span class=\"_ _6\"></span>3<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x810 y27dd w5f8 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls2f ws36\">3,9<span class=\"_ _3\"></span>6<span class=\"_ _6\"></span>5<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x811 y27dd w5f9 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls9d wsaa\">259<span class=\"_ _10\"></span>,639<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x812 y27dd w5fa he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls6 wsb\">2<span class=\"_ _3\"></span>23,<span class=\"_ _3\"></span>361<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y27a4 w5fb he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls0 ws0\">Inter<span class=\"_ _10\"></span>est rate swap<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x292 y27a4 wf5 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x26c y27a4 wf5 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x293 y27a4 wf5 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x2c0 y27a4 wfb he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x813 y27a4 wf5 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x814 y27a4 wf5 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y2723 w5fc he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls0 ws0\">Inter<span class=\"_ _10\"></span>est rate caps<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x815 y2723 w5fd he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls80 ws87\">93<span class=\"_ _3\"></span>5<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x816 y2723 w5fe he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls3e ws41\">92<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x817 y2723 wf5 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x818 y2723 wf5 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x65c y2723 w5ff he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls80 ws87\">1,<span class=\"_ _3\"></span>02<span class=\"_ _3\"></span>7<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x819 y2723 w2ba he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls80 ws87\">1,0<span class=\"_ _3\"></span>0<span class=\"_ _3\"></span>2<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y2717 w600 he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls0 ws0\">Derivative financial assets<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x81a y2717 w254 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls80 ws87\">935<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x81b y2717 w5fe he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls3e ws41\">92<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x81c y2717 wf5 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7f5 y2717 wf5 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x81d y2717 w5ff he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls80 ws87\">1,0<span class=\"_ _3\"></span>2<span class=\"_ _3\"></span>7<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x81e y2717 w601 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls80 ws87\">1,<span class=\"_ _3\"></span>0<span class=\"_ _3\"></span>0<span class=\"_ _3\"></span>2<span class=\"_ _2b1\"> </span></div></td></tr></table></div><div class=\"gs39d\"><table class=\"s w602 h12e\" id=\"_d513ef09-6dd8-430b-9e46-1877b7d35344\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m1 x721 h42 y2961 ff1 fsa fc2 sc0 ls0 ws0\">Carrying </td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m1 x7e0 h42 y2962 ff1 fsa fc2 sc0 ls0 ws0\">amount at </td></tr><tr><td></td><td class=\"t m1 x7e1 h42 y2963 ff1 fsa fc2 sc0 ls0 ws12\">Due within </td><td class=\"t m1 x7e2 h42 y2963 ff1 fsa fc2 sc0 ls0 ws0\">Due between </td><td class=\"t m1 x7e3 h42 y2963 ff1 fsa fc2 sc0 ls0 ws0\">Due between </td><td class=\"t m1 x7e4 h42 y2963 ff1 fsa fc2 sc0 ls0 ws0\">Due after </td><td></td><td class=\"t m1 x7e5 h42 y2964 ff1 fsa fc2 sc0 ls0 ws0\">balance sheet </td></tr><tr><td class=\"t m1 x1fe h42 y2965 ff1 fsa fc2 sc0 ls0 ws0\">Contractual cash fl<span class=\"_ _2\"></span>ows<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x7e6 h42 y2965 ff1 fsa fc2 sc0 ls0 ws12\">1 year<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x7e2 h42 y2965 ff1 fsa fc2 sc0 ls0 ws0\">1 and 3 years<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x7e7 h42 y2965 ff1 fsa fc2 sc0 ls0 ws0\">3 and 5 years<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x7e8 h42 y2965 ff1 fsa fc2 sc0 ls0 ws12\">5 years<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x7e9 h42 y2965 ff1 fsa fc2 sc0 ls96 wsa4\">To<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x7ea h42 y2966 ff1 fsa fc2 sc0 ls0 ws0\">date<span class=\"_ _2b1\"> </span></td></tr><tr><td class=\"t m1 x1fe h42 y2967 ff1 fsa fc2 sc0 lsd ws9f\">2023<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x566 h42 y2967 ff1 fsa fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x567 h42 y2967 ff1 fsa fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x568 h42 y2967 ff1 fsa fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x1fd h42 y2967 ff1 fsa fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x1fb h42 y2967 ff1 fsa fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x1fc h42 y2968 ff1 fsa fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2b1\"> </span></td></tr><tr><td class=\"c x1c0 y2969 w5dc hef\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">Borrowings</div><div class=\"t m1 x7eb h1f y27b5 ff4 fs13 fc0 sc0 ls0 ws0\">1<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7ec y2969 wdd he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x81f y2969 w603 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls112 ws126\">1<span class=\"_ _2\"></span>7<span class=\"_ _10\"></span>5<span class=\"_ _10\"></span>,000<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x820 y2969 we1 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x821 y2969 w6c he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x822 y2969 w604 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls112 ws126\">17<span class=\"_ _4\"></span>5,<span class=\"_ _10\"></span>000<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x823 y2969 w508 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls9b wsa8\">1<span class=\"_ _3\"></span>70,493<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y296a w5df he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">Inter<span class=\"_ _10\"></span>est on borrowings<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x824 y296a w605 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls74 ws79\">12,5<span class=\"_ _3\"></span>3<span class=\"_ _3\"></span>3<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x825 y296a w606 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls97 wsa5\">24<span class=\"_ _3\"></span>,8<span class=\"_ _3\"></span>0<span class=\"_ _3\"></span>4<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x826 y296a w6c he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x827 y296a we1 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x828 y296a w309 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 lsa3 wsb1\">37<span class=\"_ _4\"></span>,337<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x829 y296a wae he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls68 ws6c\">27<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y296b w5e4 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">Lease capit<span class=\"_ _2\"></span>al repayments<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x82a y296b w607 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls7a ws80\">3,<span class=\"_ _10\"></span>444<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x82b y296b w608 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls92 ws9c\">6,<span class=\"_ _3\"></span>212<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x82c y296b w609 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 lsaa wsb8\">4<span class=\"_ _6\"></span>,9<span class=\"_ _3\"></span>4<span class=\"_ _f\"></span>6<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x82d y296b w60a he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 lsaa wsb8\">4<span class=\"_ _f\"></span>,9<span class=\"_ _6\"></span>2<span class=\"_ _6\"></span>3<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x82e y296b w60b he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls91 ws9b\">1<span class=\"_ _3\"></span>9,<span class=\"_ _6\"></span>5<span class=\"_ _6\"></span>2<span class=\"_ _3\"></span>5<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x82f y296b w60c he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls91 ws9b\">1<span class=\"_ _3\"></span>9,<span class=\"_ _6\"></span>5<span class=\"_ _6\"></span>2<span class=\"_ _3\"></span>5<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y296c w5e9 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">Lease f<span class=\"_ _10\"></span>uture inter<span class=\"_ _2\"></span>est payments<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x830 y296c w60d he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls113 ws127\">7<span class=\"_ _6\"></span>76<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x831 y296c w60e he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls80 ws87\">1,0<span class=\"_ _3\"></span>89<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x832 y296c w60f he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls38 ws11a\">532<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x833 y296c w3d6 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls5e ws62\">379<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x834 y296c w610 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls113 ws127\">2<span class=\"_ _3\"></span>,<span class=\"_ _3\"></span>7<span class=\"_ _6\"></span>76<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x1f5 y296c w6c he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c x1c0 y295f w5ca hef\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">Merchant<span class=\"_ _10\"></span> accrual</div><div class=\"t m1 x670 h1f y27b5 ff4 fs13 fc0 sc0 ls0 ws0\">3<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x807 y295f w611 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls35 ws61\">53,5<span class=\"_ _3\"></span>04<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x835 y295f we1 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x836 y295f w6c he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x837 y295f w6c he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x838 y295f w612 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls35 ws61\">53,5<span class=\"_ _3\"></span>0<span class=\"_ _3\"></span>4<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x839 y295f w612 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls35 ws61\">5<span class=\"_ _3\"></span>3,5<span class=\"_ _3\"></span>04<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c x1c0 y27d3 w5f3 hef\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>rade and other financial liabilities</div><div class=\"t m1 x806 h1f y27b5 ff4 fs13 fc0 sc0 ls0 ws0\">2<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x83a y27d3 w613 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 lsa5 wsb3\">4<span class=\"_ _6\"></span>7,<span class=\"_ _f\"></span>5<span class=\"_ _21\"> </span>6<span class=\"_ _3\"></span>7<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x83b y27d3 w614 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls9c wsa9\">3<span class=\"_ _10\"></span>,806<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x83c y27d3 w6c he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x83d y27d3 we1 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x83e y27d3 w615 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 lse2 wsf3\">5<span class=\"_ _3\"></span>1,<span class=\"_ _3\"></span>2<span class=\"_ _3\"></span>73<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x83f y27d3 w616 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 lse2 wsf3\">51<span class=\"_ _3\"></span>,3<span class=\"_ _3\"></span>73<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y28fc w5f5 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">Non-derivative financial liabilities<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x840 y28fc w617 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 lsa5 wsb3\">1<span class=\"_ _6\"></span>1<span class=\"_ _f\"></span>7,<span class=\"_ _6\"></span>8<span class=\"_ _f\"></span>2<span class=\"_ _f\"></span>4<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x841 y28fc w618 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 lsaa wsb8\">2<span class=\"_ _6\"></span>1<span class=\"_ _f\"></span>0<span class=\"_ _6\"></span>,9<span class=\"_ _6\"></span>1<span class=\"_ _6\"></span>1<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x842 y28fc w288 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls3 ws8\">5,<span class=\"_ _3\"></span>4<span class=\"_ _3\"></span>78<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x843 y28fc w619 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls35 ws61\">5,3<span class=\"_ _3\"></span>0<span class=\"_ _3\"></span>2<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x844 y28fc w61a he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls91 ws9b\">3<span class=\"_ _6\"></span>3<span class=\"_ _6\"></span>9,<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span>1<span class=\"_ _6\"></span>5<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x845 y28fc w61b he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 lsaa wsb8\">2<span class=\"_ _6\"></span>9<span class=\"_ _3\"></span>4<span class=\"_ _f\"></span>,9<span class=\"_ _6\"></span>2<span class=\"_ _f\"></span>2<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y2773 w5fb he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">Inter<span class=\"_ _10\"></span>est rate swap<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x846 y2773 w61c he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls9b wsa8\">723<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x847 y2773 w6c he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x848 y2773 w6c he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x849 y2773 we1 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x84a y2773 w61d he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls9b wsa8\">723<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x84b y2773 w61e he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls9b wsa8\">70<span class=\"_ _3\"></span>6<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y2774 w5fc he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">Inter<span class=\"_ _10\"></span>est rate caps<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x84c y2774 w61f he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls9d wsaa\">1,<span class=\"_ _3\"></span>216<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x84d y2774 w620 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls63 ws66\">42<span class=\"_ _3\"></span>2<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x84e y2774 we1 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x84f y2774 we1 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x850 y2774 w621 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls9d wsaa\">1,63<span class=\"_ _3\"></span>8<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x851 y2774 w622 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls113 ws127\">1<span class=\"_ _3\"></span>,<span class=\"_ _3\"></span>76<span class=\"_ _6\"></span>2<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y2717 w600 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">Derivative financial assets<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x852 y2717 w623 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 lsaa wsb8\">1<span class=\"_ _3\"></span>,9<span class=\"_ _f\"></span>2<span class=\"_ _3\"></span>3<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x853 y2717 w624 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls63 ws66\">422<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x854 y2717 w6c he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x5de y2717 w6c he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x855 y2717 w625 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls49 ws4c\">2,<span class=\"_ _3\"></span>3<span class=\"_ _3\"></span>61<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x856 y2717 w626 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls74 ws79\">2,4<span class=\"_ _3\"></span>6<span class=\"_ _3\"></span>8<span class=\"_ _2b1\"> </span></div></td></tr></table></div><div class=\"t m1 hf ff4 fsa fc0 sc0 ls0 ws0 gs39e\">1 <span class=\"_ _a\"> </span>Fo<span class=\"_ _3\"></span>r th<span class=\"_ _3\"></span>e pur<span class=\"_ _3\"></span>po<span class=\"_ _3\"></span>se o<span class=\"_ _3\"></span>f th<span class=\"_ _3\"></span>ese t<span class=\"_ _3\"></span>abl<span class=\"_ _3\"></span>es, b<span class=\"_ _3\"></span>or<span class=\"_ _3\"></span>row<span class=\"_ _3\"></span>ing<span class=\"_ _3\"></span>s are d<span class=\"_ _3\"></span>efin<span class=\"_ _3\"></span>ed a<span class=\"_ _3\"></span>s gro<span class=\"_ _3\"></span>ss b<span class=\"_ _3\"></span>orr<span class=\"_ _3\"></span>owi<span class=\"_ _3\"></span>ngs e<span class=\"_ _3\"></span>xcl<span class=\"_ _3\"></span>udi<span class=\"_ _3\"></span>ng l<span class=\"_ _3\"></span>eas<span class=\"_ _3\"></span>e li<span class=\"_ _3\"></span>abi<span class=\"_ _3\"></span>li<span class=\"_ _3\"></span>tie<span class=\"_ _3\"></span>s an<span class=\"_ _3\"></span>d fai<span class=\"_ _3\"></span>r valu<span class=\"_ _3\"></span>e of d<span class=\"_ _3\"></span>er<span class=\"_ _3\"></span>iva<span class=\"_ _3\"></span>ti<span class=\"_ _3\"></span>ve ins<span class=\"_ _3\"></span>tr<span class=\"_ _3\"></span>um<span class=\"_ _3\"></span>en<span class=\"_ _3\"></span>ts<span class=\"_ _3\"></span>.<span class=\"_ _2b1\"> </span></div><div class=\"t m1 hf ff4 fsa fc0 sc0 ls39 ws0 gs39f\">2 <span class=\"_ _b\"> </span> <span class=\"_ _20\"></span>Con<span class=\"_ _3\"></span>sis<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>s of t<span class=\"_ _3\"></span>rad<span class=\"_ _3\"></span>e an<span class=\"_ _3\"></span>d ot<span class=\"_ _3\"></span>her p<span class=\"_ _3\"></span>ay<span class=\"_ _3\"></span>abl<span class=\"_ _3\"></span>es t<span class=\"_ _3\"></span>ha<span class=\"_ _3\"></span>t me<span class=\"_ _3\"></span>et th<span class=\"_ _3\"></span>e de<span class=\"_ _3\"></span>fini<span class=\"_ _3\"></span>tio<span class=\"_ _3\"></span>n of fi<span class=\"_ _3\"></span>nan<span class=\"_ _3\"></span>ci<span class=\"_ _3\"></span>al li<span class=\"_ _3\"></span>ab<span class=\"_ _3\"></span>ili<span class=\"_ _3\"></span>ti<span class=\"_ _3\"></span>es un<span class=\"_ _3\"></span>de<span class=\"_ _3\"></span>r IAS 32 (exclu<span class=\"_ _3\"></span>di<span class=\"_ _3\"></span>ng m<span class=\"_ _3\"></span>erc<span class=\"_ _3\"></span>han<span class=\"_ _3\"></span>t ac<span class=\"_ _3\"></span>cr<span class=\"_ _3\"></span>ua<span class=\"_ _3\"></span>l, wh<span class=\"_ _3\"></span>ic<span class=\"_ _3\"></span>h is sp<span class=\"_ _3\"></span>li<span class=\"_ _3\"></span>t our s<span class=\"_ _3\"></span>ep<span class=\"_ _3\"></span>ara<span class=\"_ _3\"></span>te<span class=\"_ _3\"></span>ly ab<span class=\"_ _3\"></span>ove)<span class=\"_ _10\"></span>.<span class=\"_ _2b1\"> </span></div><div class=\"t m1 hf ff4 fsa fc0 sc0 ls0 ws0 gs3a0\">3 <span class=\"_ _8\"> </span> <span class=\"_ _20\"></span>The m<span class=\"_ _3\"></span>er<span class=\"_ _3\"></span>ch<span class=\"_ _3\"></span>ant a<span class=\"_ _3\"></span>cc<span class=\"_ _3\"></span>ru<span class=\"_ _3\"></span>al b<span class=\"_ _3\"></span>alan<span class=\"_ _3\"></span>ce a<span class=\"_ _3\"></span>s at 3<span class=\"_ _3\"></span>0 Apr<span class=\"_ _3\"></span>il 20<span class=\"_ _3\"></span>23 has b<span class=\"_ _3\"></span>ee<span class=\"_ _3\"></span>n res<span class=\"_ _3\"></span>ta<span class=\"_ _3\"></span>ted t<span class=\"_ _3\"></span>o excl<span class=\"_ _3\"></span>ud<span class=\"_ _3\"></span>e V<span class=\"_ _2\"></span>A<span class=\"_ _10\"></span>T in r<span class=\"_ _3\"></span>ela<span class=\"_ _3\"></span>ti<span class=\"_ _3\"></span>on to t<span class=\"_ _3\"></span>his l<span class=\"_ _3\"></span>ia<span class=\"_ _3\"></span>bil<span class=\"_ _3\"></span>it<span class=\"_ _3\"></span>y o<span class=\"_ _3\"></span>f \u00a32,292,00<span class=\"_ _3\"></span>0. </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3a1\">IFRS 7 requir<span class=\"_ _10\"></span>es the contractual futur<span class=\"_ _10\"></span>e interest<span class=\"_ _10\"></span> cost of a financial liability to be included within the abo<span class=\"_ _2\"></span>ve table.<span class=\"_ _4\"></span> As disclosed in Note </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3a2\">19 of these consolidat<span class=\"_ _10\"></span>ed financial statements, borro<span class=\"_ _2\"></span>wings are curr<span class=\"_ _2\"></span>ently dr<span class=\"_ _10\"></span>awn under a revolving credit<span class=\"_ _10\"></span> facilit<span class=\"_ _3\"></span>y and r<span class=\"_ _2\"></span>epayments can </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3a3\">be made at any <span class=\"_ _10\"></span>time without penalt<span class=\"_ _3\"></span>y<span class=\"_ _10\"></span>.<span class=\"_ _10\"></span> As such ther<span class=\"_ _2\"></span>e is no contractual f<span class=\"_ _10\"></span>uture inter<span class=\"_ _10\"></span>est cost.<span class=\"_ _10\"></span> Interest<span class=\"_ _2\"></span> is payable on borrowings\u2019 dr<span class=\"_ _10\"></span>awn </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3a4\">amounts at a floating r<span class=\"_ _2\"></span>efer<span class=\"_ _2\"></span>ence rat<span class=\"_ _2\"></span>e plus margin.<span class=\"_ _10\"></span> The r<span class=\"_ _10\"></span>eference r<span class=\"_ _2\"></span>ates ar<span class=\"_ _2\"></span>e SONIA<span class=\"_ _10\"></span> for loan in S<span class=\"_ _10\"></span>terling, EURIBOR for loans in Eur<span class=\"_ _2\"></span>o and </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3a5\">SOFR for loans in U<span class=\"_ _10\"></span>S Dollars. </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls34 ws0 gs3a6\">The merchant<span class=\"_ _10\"></span> accrual contractual cash flows amount due <span class=\"_ _2\"></span>within one year r<span class=\"_ _10\"></span>epresents the undiscount<span class=\"_ _2\"></span>ed gross value.<span class=\"_ _4\"></span> The contr<span class=\"_ _2\"></span>actual cash </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls34 ws0 gs3a7\">flows being due within one year<span class=\"_ _2\"></span> is differ<span class=\"_ _2\"></span>ent fr<span class=\"_ _10\"></span>om the forecast<span class=\"_ _10\"></span> cash flow profile used t<span class=\"_ _2\"></span>o discount the liability under IFRS 9<span class=\"_ _4\"></span>.<span class=\"_ _2\"></span> Amounts ar<span class=\"_ _10\"></span>e<span class=\"_ _3\"></span> </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls34 ws0 gs3a8\">due when the cust<span class=\"_ _10\"></span>omer redeems the voucher<span class=\"_ _2\"></span> which is outside of the con<span class=\"_ _2\"></span>trol of<span class=\"_ _2\"></span> the Group, hence its classification as a curr<span class=\"_ _10\"></span>ent liabilit<span class=\"_ _3\"></span>y and </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls34 ws0 gs3a9\">its contractual cash flows being <span class=\"_ _2\"></span>within one year<span class=\"_ _10\"></span>.<span class=\"_ _2\"></span> However, hist<span class=\"_ _2\"></span>orical redemption periods show<span class=\"_ _2\"></span> that actual r<span class=\"_ _2\"></span>edemptions differ f<span class=\"_ _2\"></span>rom the </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls34 ws0 gs3aa\">contractual period and <span class=\"_ _10\"></span>therefore on a f<span class=\"_ _10\"></span>orecast basis the cash flows span mor<span class=\"_ _10\"></span>e than one year, as a result <span class=\"_ _10\"></span>the liabilit<span class=\"_ _3\"></span>y is discounted.<span class=\"_ _10\"></span> </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls3b ws0 gs3ab\">It is not e<span class=\"_ _2\"></span>xpected that<span class=\"_ _2\"></span> the cash flows included in the maturity analysis could occur significantly earlier, or<span class=\"_ _2\"></span> at significantly diff<span class=\"_ _10\"></span>erent amounts.<span class=\"_ _2b1\"> </span></div><div class=\"t m1 h4c ff3 fs1d fca sc0 ls0 ws0 gs3ad\">iv<span class=\"_ _10\"></span>) M<span class=\"_ _3\"></span>arket risk<span class=\"_ _2b1\"> </span></div><div class=\"t m1 h4c ff5 fs1d fcc sc0 ls126 ws143 gs3ae\">Currency ri<span class=\"_ _3\"></span>sk<span class=\"_ _2b1\"> </span></div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3af\">Currency<span class=\"_ _2\"></span> risk involves <span class=\"_ _2\"></span>the potential f<span class=\"_ _10\"></span>or financial loss arising from changes in f<span class=\"_ _10\"></span>oreign exchange r<span class=\"_ _2\"></span>ates:<span class=\"_ _2b1\"> </span></div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3b0\">\u2022 <span class=\"_ _0\"> </span>Tr<span class=\"_ _10\"></span>anslation risk is exposure t<span class=\"_ _10\"></span>o changes in values of items in the financial s<span class=\"_ _2\"></span>tatemen<span class=\"_ _2\"></span>ts caused by tr<span class=\"_ _10\"></span>anslating items into S<span class=\"_ _10\"></span>terling.<span class=\"_ _10\"></span> This is </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3b1\">the Group\u2019s principal curr<span class=\"_ _10\"></span>ency exposure in view<span class=\"_ _10\"></span> of its overseas operations.<span class=\"_ _2b1\"> </span></div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3b2\">\u2022 <span class=\"_ _0\"> </span>Tr<span class=\"_ _10\"></span>ansaction risk arises from changes in ex<span class=\"_ _10\"></span>change rates fr<span class=\"_ _10\"></span>om the time a foreign curr<span class=\"_ _10\"></span>ency transaction is en<span class=\"_ _2\"></span>ter<span class=\"_ _2\"></span>ed into until it<span class=\"_ _10\"></span> is set<span class=\"_ _3\"></span>tled.<span class=\"_ _10\"></span> </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3b3\">This is relevan<span class=\"_ _10\"></span>t to the Gr<span class=\"_ _2\"></span>oup\u2019s operating activities outside the UK, <span class=\"_ _2\"></span>which are gener<span class=\"_ _2\"></span>ally conducted in local curr<span class=\"_ _10\"></span>ency<span class=\"_ _10\"></span>. <span class=\"_ _10\"></span>T<span class=\"_ _10\"></span>ransaction </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3b4\">risk is not consider<span class=\"_ _10\"></span>ed significant, as the Group primarily <span class=\"_ _2\"></span>transacts in <span class=\"_ _2\"></span>Sterling and Eur<span class=\"_ _10\"></span>os and generates cash flows in each curr<span class=\"_ _2\"></span>ency </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3b5\">which are sufficient<span class=\"_ _2\"></span> to cov<span class=\"_ _2\"></span>er operating costs.<span class=\"_ _2b1\"> </span></div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3b6\">\u2022 <span class=\"_ _0\"> </span>Other currency e<span class=\"_ _2\"></span>xposures comprise curr<span class=\"_ _2\"></span>ency gains and losses r<span class=\"_ _2\"></span>ecognised in the income stat<span class=\"_ _10\"></span>ement, relating to o<span class=\"_ _2\"></span>ther monetary </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3b7\">assets and liabilities that ar<span class=\"_ _2\"></span>e not denominated in <span class=\"_ _2\"></span>the functional curr<span class=\"_ _10\"></span>ency of the entity involved.<span class=\"_ _4\"></span> At 30 <span class=\"_ _10\"></span>April 2024 and 30 <span class=\"_ _2\"></span>April 2023, </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3b8\">these exposures <span class=\"_ _10\"></span>were not material <span class=\"_ _2\"></span>to the Gr<span class=\"_ _10\"></span>oup.<span class=\"_ _2b1\"> </span></div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3b9\">For <span class=\"_ _10\"></span>the mitigation of currency risk, the Gr<span class=\"_ _10\"></span>oup has implemented strat<span class=\"_ _10\"></span>egies, including the use of flexible forward contr<span class=\"_ _10\"></span>acts to purchase </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3ba\">Euros, U<span class=\"_ _2\"></span>S Dollars, and Aus<span class=\"_ _2\"></span>tralian Dollars in ex<span class=\"_ _10\"></span>change for S<span class=\"_ _10\"></span>terling.<span class=\"_ _2b1\"> </span></div><div class=\"t m1 h4c ff5 fs1d fcc sc0 ls127 ws144 gs3bb\">Inter<span class=\"_ _3\"></span>est<span class=\"_ _3\"></span> rate ri<span class=\"_ _3\"></span>sk<span class=\"_ _2b1\"> </span></div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3bc\">Inter<span class=\"_ _10\"></span>est rate risk<span class=\"_ _2\"></span> involves the po<span class=\"_ _2\"></span>tential f<span class=\"_ _10\"></span>or financial loss arising from changes in mark<span class=\"_ _10\"></span>et interes<span class=\"_ _2\"></span>t rat<span class=\"_ _10\"></span>es. <span class=\"_ _10\"></span>The Group is exposed t<span class=\"_ _2\"></span>o inter<span class=\"_ _10\"></span>est </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3bd\">rat<span class=\"_ _2\"></span>e risk arising fr<span class=\"_ _2\"></span>om borrowings under<span class=\"_ _2\"></span> the Rev<span class=\"_ _2\"></span>olving Credit F<span class=\"_ _10\"></span>acilit<span class=\"_ _3\"></span>y, which incurs inter<span class=\"_ _10\"></span>est at a floating ref<span class=\"_ _10\"></span>erence rate plus a mar<span class=\"_ _10\"></span>gin. </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3be\">The ref<span class=\"_ _10\"></span>erence rates ar<span class=\"_ _10\"></span>e SONIA f<span class=\"_ _2\"></span>or loans in S<span class=\"_ _10\"></span>terling, EURIBOR for loans in Eur<span class=\"_ _10\"></span>o and SOFR for loans in U<span class=\"_ _2\"></span>S Dollars.<span class=\"_ _10\"></span> As<span class=\"_ _10\"></span> at<span class=\"_ _10\"></span> 30<span class=\"_ _10\"></span> Ap<span class=\"_ _10\"></span>ril<span class=\"_ _10\"></span> 20<span class=\"_ _10\"></span>24<span class=\"_ _10\"></span> th<span class=\"_ _10\"></span>e </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls60 ws0 gs3bf\">Group had dr<span class=\"_ _10\"></span>awn down \u00a31<span class=\"_ _3\"></span>13,000,000 and \u20ac8,500,000 of the available r<span class=\"_ _10\"></span>evolving credit f<span class=\"_ _2\"></span>acility<span class=\"_ _10\"></span>. <span class=\"_ _10\"></span>There was no f<span class=\"_ _10\"></span>oreign exchange impact on </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls60 ws0 gs3c0\">borrowings during <span class=\"_ _2\"></span>the year as <span class=\"_ _2\"></span>the Euro dr<span class=\"_ _2\"></span>aw down occurr<span class=\"_ _2\"></span>ed on the last day o<span class=\"_ _2\"></span>f the financial y<span class=\"_ _2\"></span>ear<span class=\"_ _2\"></span>. </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3c1\">T<span class=\"_ _10\"></span>o mitigate this risk, <span class=\"_ _2\"></span>the Group has implement<span class=\"_ _10\"></span>ed hedging strategies.<span class=\"_ _10\"></span> The Gr<span class=\"_ _10\"></span>oup\u2019s interest<span class=\"_ _2\"></span> rate hedging arr<span class=\"_ _10\"></span>angements now comprise a </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3c2\">SONIA int<span class=\"_ _10\"></span>erest rat<span class=\"_ _10\"></span>e cap with a cap strike r<span class=\"_ _10\"></span>ate of 3.00% on \u00a37<span class=\"_ _10\"></span>0m notional until 30 November <span class=\"_ _10\"></span>2024 and a SONIA<span class=\"_ _2\"></span> inter<span class=\"_ _10\"></span>est rate cap, put<span class=\"_ _2\"></span> </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3c3\">in place during the curren<span class=\"_ _10\"></span>t financial year, of 5.00% on \u00a35<span class=\"_ _10\"></span>0m notional from 28 Nov<span class=\"_ _2\"></span>ember 20<span class=\"_ _2\"></span>24 until <span class=\"_ _4\"></span>1 June 2025, reducing ther<span class=\"_ _10\"></span>eaf<span class=\"_ _3\"></span>ter </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3c4\">to \u00a335m notional until e<span class=\"_ _10\"></span>xpir<span class=\"_ _6\"></span>y on 30 November <span class=\"_ _10\"></span>2025.<span class=\"_ _10\"></span> This f<span class=\"_ _2\"></span>ollows the expiry of a SONIA<span class=\"_ _10\"></span> interest<span class=\"_ _2\"></span> rate sw<span class=\"_ _2\"></span>ap (at a rat<span class=\"_ _10\"></span>e of 2.4<span class=\"_ _10\"></span>725% on </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3c5\">\u00a390m<span class=\"_ gs85\"> </span>notional) on 30 November <span class=\"_ _10\"></span>2023.<span class=\"_ _2b1\"> </span></div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3c6\">The Group has elect<span class=\"_ _2\"></span>ed to adopt<span class=\"_ _2\"></span> the hedge accounting r<span class=\"_ _2\"></span>equirements of<span class=\"_ _10\"></span> IFRS 9 Financial Instruments.<span class=\"_ _2\"></span> The Gr<span class=\"_ _10\"></span>oup enters hedge </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3c7\">relationships wher<span class=\"_ _10\"></span>e the critical terms of <span class=\"_ _10\"></span>the hedging instrument and the hedged item mat<span class=\"_ _10\"></span>ch, therefor<span class=\"_ _10\"></span>e, for the prospectiv<span class=\"_ _2\"></span>e assessment </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3c8\">of effectiv<span class=\"_ _2\"></span>eness a qualitative assessment<span class=\"_ _2\"></span> is performed.<span class=\"_ _10\"></span> Hedge ef<span class=\"_ _3\"></span>fectiveness is det<span class=\"_ _10\"></span>ermined at the origination of the hedging </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3c9\">relationship.<span class=\"_ _10\"></span> Quantitative eff<span class=\"_ _10\"></span>ective tests are performed at each <span class=\"_ _2\"></span>year end t<span class=\"_ _2\"></span>o determine the con<span class=\"_ _2\"></span>tinuing effectiveness of<span class=\"_ _2\"></span> the relationship.<span class=\"_ _2b1\"> </span></div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3ca\">The Group det<span class=\"_ _2\"></span>ermines the exist<span class=\"_ _2\"></span>ence of an economic r<span class=\"_ _10\"></span>elationship bet<span class=\"_ _3\"></span>ween the hedging instrument<span class=\"_ _2\"></span> and hedged item based on the </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3cb\">inter<span class=\"_ _10\"></span>est rate, amoun<span class=\"_ _2\"></span>t and timing of<span class=\"_ _2\"></span> their r<span class=\"_ _2\"></span>espective cash flows.<span class=\"_ _10\"></span> The Gr<span class=\"_ _2\"></span>oup assesses whether the deriv<span class=\"_ _2\"></span>ative designated in each hedging </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3cc\">relationship is expect<span class=\"_ _10\"></span>ed to be, and has been, effective in offsetting changes in cash flows of<span class=\"_ _2\"></span> the hedging item using <span class=\"_ _2\"></span>the hypothetical </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3cd\">derivative method.<span class=\"_ _2b1\"> </span></div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3ce\">In these hedge relationships, <span class=\"_ _10\"></span>the main sources of ineffectiveness ar<span class=\"_ _10\"></span>e:<span class=\"_ _2b1\"> </span></div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3cf\">\u2022 <span class=\"_ _0\"> </span>The effect of the coun<span class=\"_ _10\"></span>terpar<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>y and Gr<span class=\"_ _2\"></span>oup\u2019s own credit<span class=\"_ _2\"></span> risk on the f<span class=\"_ _2\"></span>air value of<span class=\"_ _2\"></span> the cap and swap, which is not<span class=\"_ _10\"></span> reflected in the </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3d0\">change in the fair<span class=\"_ _10\"></span> value of the hedged cash flows attributable t<span class=\"_ _10\"></span>o the change in interest<span class=\"_ _10\"></span> rates;<span class=\"_ _10\"></span> and<span class=\"_ _2b1\"> </span></div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3d1\">\u2022 <span class=\"_ _0\"> </span>Changes in the timing of the hedged it<span class=\"_ _10\"></span>em.<span class=\"_ _2b1\"> </span></div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3d2\">The derivative financial assets are all net<span class=\"_ _2\"></span> settled;<span class=\"_ _2\"></span> theref<span class=\"_ _10\"></span>ore, the maximum exposur<span class=\"_ _10\"></span>e to inter<span class=\"_ _10\"></span>est rate risk at<span class=\"_ _10\"></span> the reporting date is the fair </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3d3\">value of the deriv<span class=\"_ _2\"></span>ative assets which are included in <span class=\"_ _2\"></span>the consolidated balance sheet:<span class=\"_ _2b1\"> </span></div><div class=\"gs3d4\"><table class=\"s w5bb h12f\" id=\"_44c358ed-e508-42d7-a4a9-51390a2e04c1\"><tr><td></td><td class=\"t m1 x76b h42 y296d ff1 fsa fc2 sc0 lsdf wsf0\">2024 </td><td class=\"t m1 x74d h42 y296d ff1 fsa fc2 sc0 lsd ws9f\">2023<span class=\"_ _2b1\"> </span></td></tr><tr><td class=\"t m1 x749 h42 y296e ff1 fsa fc2 sc0 ls0 ws0\">Derivative financial assets<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x76b h42 y296e ff1 fsa fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x74d h42 y296e ff1 fsa fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2b1\"> </span></td></tr><tr><td class=\"t m1 x749 hb9 y296f ff6 fs4 fc0 sc0 ls0 ws0\">Derivatives designated as hedging instr<span class=\"_ _2\"></span>uments<span class=\"_ _2b1\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1c0 y2773 w627 he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls0 ws0\">Inter<span class=\"_ _10\"></span>est rate swaps <span class=\"_ _5\"></span>\u2013<span class=\"_ _4\"></span> cash flow hedges<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x857 y2773 wf5 he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x858 y2773 w61e he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls9b wsa8\">70<span class=\"_ _3\"></span>6<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y2774 w628 he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls0 ws0\">Inter<span class=\"_ _10\"></span>est rate caps <span class=\"_ _5\"></span>\u2013<span class=\"_ _10\"></span> cash flow hedges<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x859 y2774 w629 he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls80 ws87\">1,0<span class=\"_ _3\"></span>0<span class=\"_ _3\"></span>2<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x85a y2774 w622 he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls113 ws127\">1<span class=\"_ _3\"></span>,<span class=\"_ _3\"></span>76<span class=\"_ _6\"></span>2<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y2717 w62a he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls7b ws82\">T<span class=\"_ _4\"></span>otal derivatives financial assets<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x85b y2717 w2ba he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls80 ws87\">1,0<span class=\"_ _3\"></span>0<span class=\"_ _3\"></span>2<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x85c y2717 w62b he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls74 ws79\">2,<span class=\"_ _3\"></span>4<span class=\"_ _3\"></span>6<span class=\"_ _3\"></span>8<span class=\"_ _2b1\"> </span></div></td></tr></table></div><div class=\"gs3d5\"><table class=\"s w5bb h12f\" id=\"_068b5b33-51bf-4c66-9b14-37ca838a6fbd\"><tr><td></td><td class=\"t m1 x76b h42 y2970 ff1 fsa fc2 sc0 lsdf wsf0\">2024 </td><td class=\"t m1 x74d h42 y2970 ff1 fsa fc2 sc0 lsd ws9f\">2023<span class=\"_ _2b1\"> </span></td></tr><tr><td></td><td class=\"t m1 x76b h42 y2971 ff1 fsa fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x74d h42 y2971 ff1 fsa fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2b1\"> </span></td></tr><tr><td class=\"t m1 x749 hb9 y2972 ff6 fs4 fc0 sc0 ls0 ws0\">Current<span class=\"_ _10\"></span> and non-current:<span class=\"_ _2b1\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1c0 y2773 w62c he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls0 ws0\">Current<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x1e2 y2773 w5c1 he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls5e ws62\">838<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x85d y2773 w8f he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls9b wsa8\">711<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y2774 w62d he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls0 ws0\">Non-current<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x85e y2774 w35b he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls17 ws1e\">164<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x85f y2774 w62e he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls9f wsac\">1,<span class=\"_ _3\"></span>75<span class=\"_ _3\"></span>7<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y2717 w62a he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls7b ws82\">T<span class=\"_ _4\"></span>otal derivatives financial assets<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x85b y2717 w2ba he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls80 ws87\">1,0<span class=\"_ _3\"></span>0<span class=\"_ _3\"></span>2<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x85c y2717 w62b he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls74 ws79\">2,<span class=\"_ _3\"></span>4<span class=\"_ _3\"></span>6<span class=\"_ _3\"></span>8<span class=\"_ _2b1\"> </span></div></td></tr></table></div><div class=\"t m1 h4c ff5 fs1d fcc sc0 ls0 ws0 gs3d7\">Cash flow interest r<span class=\"_ _3\"></span>ate swap and ca<span class=\"_ _3\"></span>p<span class=\"_ _2b1\"> </span></div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3d8\">There w<span class=\"_ _2\"></span>as no ineffective portion recognised in finance expense that<span class=\"_ _2\"></span> arose fr<span class=\"_ _10\"></span>om cash flow hedges during the year<span class=\"_ _2\"></span> (2023:<span class=\"_ _10\"></span> \u00a3nil).<span class=\"_ _2b1\"> </span></div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3d9\">At 30 <span class=\"_ _10\"></span>April 2024, <span class=\"_ _2\"></span>the main floating rat<span class=\"_ _2\"></span>es were <span class=\"_ _10\"></span>SONIA. Gains and losses r<span class=\"_ _10\"></span>ecognised in the cash flow hedging reserve in equit<span class=\"_ _3\"></span>y on </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3da\">inter<span class=\"_ _10\"></span>est rate swap and cap con<span class=\"_ _10\"></span>tracts as at 30 April <span class=\"_ _2\"></span>2024 <span class=\"_ _2\"></span>will be released t<span class=\"_ _10\"></span>o the consolidated statemen<span class=\"_ _10\"></span>t of comprehensive income </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3db\">as<span class=\"_ gs85\"> </span>the relat<span class=\"_ _10\"></span>ed interest<span class=\"_ _2\"></span> expense is recognised.<span class=\"_ _2b1\"> </span></div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3dc\">The effects of <span class=\"_ _2\"></span>the cash flow int<span class=\"_ _2\"></span>erest<span class=\"_ _2\"></span> rat<span class=\"_ _2\"></span>e swap and cap hedging relationships ar<span class=\"_ _10\"></span>e as follows at 30 April:<span class=\"_ _2b1\"> </span></div><div class=\"gs3dd\"><table class=\"s w62f h130\" id=\"_7938275c-a6a4-45d8-ad8d-5fe143b3eb86\"><tr><td></td><td class=\"c n x860 y2973 w630 h10a\"><div class=\"t m1 x1bf h42 y27f1 ff1 fsa fc2 sc0 ls0 ws0\">Inter<span class=\"_ _2\"></span>est rat<span class=\"_ _2\"></span>e swap<span class=\"_ _2b1\"> </span></div></td><td></td><td></td><td class=\"c n x861 y2973 w631 h10a\"><div class=\"t m1 x1bf h42 y27f1 ff1 fsa fc2 sc0 ls0 ws0\">Inter<span class=\"_ _2\"></span>est rat<span class=\"_ _2\"></span>e cap 3%<span class=\"_ _2b1\"> </span></div></td><td></td><td class=\"c x863 y2973 w632 h104\"><div class=\"t m1 x1bf h42 y27f1 ff1 fsa fc2 sc0 ls0 ws0\">Interest r<span class=\"_ _2\"></span>ate cap 5%</div><div class=\"t m1 x862 h57 y27f2 ff1 fs22 fc2 sc0 ls0 ws0\">1<span class=\"_ _2b1\"> </span></div></td></tr><tr><td></td><td class=\"c n x864 y2974 w633 h10a\"><div class=\"t m1 x1bf h42 y27f1 ff1 fsa fc2 sc0 lsdf wsf0\">2024<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x865 y2974 w384 h10a\"><div class=\"t m1 x1bf h42 y27f1 ff1 fsa fc2 sc0 lsd ws9f\">2023<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x866 y2974 w385 h10a\"><div class=\"t m1 x1bf h42 y27f1 ff1 fsa fc2 sc0 lsdf wsf0\">2024<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x867 y2974 w384 h10a\"><div class=\"t m1 x1bf h42 y27f1 ff1 fsa fc2 sc0 lsd ws9f\">2023<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x868 y2974 w385 h10a\"><div class=\"t m1 x1bf h42 y27f1 ff1 fsa fc2 sc0 lsdf wsf0\">2024<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x869 y2974 w384 h10a\"><div class=\"t m1 x1bf h42 y27f1 ff1 fsa fc2 sc0 lsd ws9f\">2023<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y2975 w634 he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls0 ws0\">Carr<span class=\"_ _3\"></span>ying amount of<span class=\"_ _2\"></span> derivatives (\u00a3000)<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x86a y2975 wf5 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x86b y2975 w61e he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls9b wsa8\">70<span class=\"_ _3\"></span>6<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x86c y2975 w8e he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls5e ws62\">838<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x86d y2975 w622 he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls113 ws127\">1<span class=\"_ _3\"></span>,<span class=\"_ _3\"></span>76<span class=\"_ _6\"></span>2<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x86e y2975 w35b he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls17 ws1e\">164<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x86f y2975 we1 he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"t m1 x1fe h7 y2976 ff4 fs4 fc0 sc0 ls0 ws0\">Changes in fair <span class=\"_ _10\"></span>value of the designated hedged </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c0 y279e w635 he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls0 ws0\">item (\u00a3000)<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x870 y279e w636 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls90 ws99\">84<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x871 y279e w637 he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls63 ws66\">8<span class=\"_ _3\"></span>42<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x872 y279e w638 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls92 ws9c\">63<span class=\"_ _3\"></span>0<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x873 y279e w3c6 he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls9f wsac\">1<span class=\"_ _3\"></span>,1<span class=\"_ _3\"></span>75<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x874 y279e w2a4 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls0 ws0\">1<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x875 y279e we1 he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y279f w639 he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls0 ws0\">Notional amount (\u00a3000)<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x2a7 y279f wf5 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x876 y279f w184 he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls112 ws126\">55<span class=\"_ _2\"></span>,<span class=\"_ _10\"></span>000<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x877 y279f w63a he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls117 ws12c\">70<span class=\"_ _10\"></span>,<span class=\"_ _10\"></span>000<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x878 y279f w63b he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls112 ws126\">7<span class=\"_ _10\"></span>0,<span class=\"_ _10\"></span>000<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x879 y279f w63c he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls98 wsa6\">4<span class=\"_ _3\"></span>2,5<span class=\"_ _3\"></span>0<span class=\"_ _3\"></span>0<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x87a y279f w6c he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y2716 w63d he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls0 ws0\">Hedge ratio<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x2a7 y2716 wf5 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x87b y2716 w63e he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 lse5 wsf6\">1:1<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x87c y2716 w63f he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 lse8 wsf9\">1<span class=\"_ _3\"></span>:1<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7c0 y2716 w640 he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 lse5 wsf6\">1<span class=\"_ _3\"></span>:1<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x87d y2716 w641 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 lse8 wsf9\">1:1<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x87e y2716 w6c he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y2717 w642 he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls0 ws0\">Maturity date<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x87f y2717 wf6 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x880 y2717 w643 he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls9b wsa8\">3<span class=\"_ _3\"></span>0/<span class=\"_ _3\"></span>11<span class=\"_ _3\"></span>/2<span class=\"_ _3\"></span>023<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x881 y2717 w644 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls97 wsa5\">3<span class=\"_ _3\"></span>0/<span class=\"_ _3\"></span>11<span class=\"_ _3\"></span>/2<span class=\"_ _3\"></span>0<span class=\"_ _3\"></span>2<span class=\"_ _3\"></span>4<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x882 y2717 w645 he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls3c ws83\">30/<span class=\"_ _3\"></span>11/202<span class=\"_ _10\"></span>4<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x883 y2717 w646 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls97 wsa5\">3<span class=\"_ _3\"></span>0/<span class=\"_ _6\"></span>11/2<span class=\"_ _3\"></span>0<span class=\"_ _3\"></span>2<span class=\"_ _3\"></span>5<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x884 y2717 we1 he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td></tr></table></div><div class=\"t m1 hf ff4 fsa fc0 sc0 ls0 ws0 gs3de\">1 <span class=\"_ _7\"> </span> <span class=\"_ _11\"></span>Th<span class=\"_ _3\"></span>e Grou<span class=\"_ _3\"></span>p pu<span class=\"_ _3\"></span>t in pl<span class=\"_ _3\"></span>ac<span class=\"_ _3\"></span>e an in<span class=\"_ _3\"></span>tere<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>t rate c<span class=\"_ _3\"></span>ap d<span class=\"_ _3\"></span>uri<span class=\"_ _3\"></span>ng t<span class=\"_ _3\"></span>he ye<span class=\"_ _3\"></span>ar o<span class=\"_ _3\"></span>f 5.00% o<span class=\"_ _3\"></span>n \u00a350m n<span class=\"_ _3\"></span>ot<span class=\"_ _3\"></span>ion<span class=\"_ _3\"></span>al f<span class=\"_ _3\"></span>rom 29 N<span class=\"_ _3\"></span>ovem<span class=\"_ _3\"></span>be<span class=\"_ _3\"></span>r 2024 unt<span class=\"_ _3\"></span>il 1 Ju<span class=\"_ _3\"></span>ne 2025, re<span class=\"_ _3\"></span>duc<span class=\"_ _3\"></span>in<span class=\"_ _3\"></span>g th<span class=\"_ _3\"></span>ere<span class=\"_ _3\"></span>af<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>er to \u00a335<span class=\"_ _3\"></span>m </div><div class=\"t m1 hf ff4 fsa fc0 sc0 ls0 ws0 gs3df\">no<span class=\"_ _3\"></span>tio<span class=\"_ _3\"></span>na<span class=\"_ _3\"></span>l unt<span class=\"_ _3\"></span>il ex<span class=\"_ _3\"></span>pir<span class=\"_ _6\"></span>y on 28 Nove<span class=\"_ _3\"></span>mb<span class=\"_ _3\"></span>er 2025. </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3e0\">Inter<span class=\"_ _10\"></span>est rate mov<span class=\"_ _2\"></span>ements on deposits, lease liabilities, trade pay<span class=\"_ _2\"></span>ables, trade r<span class=\"_ _10\"></span>eceivables and other financial instruments do not pr<span class=\"_ _10\"></span>esent </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3e1\">a material exposur<span class=\"_ _10\"></span>e to the Group\u2019s balance sheet.<span class=\"_ _2b1\"> </span></div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3e2\">The table below<span class=\"_ _10\"></span> details changes in derivative assets arising from financing activities, including both cash and non-cash changes.<span class=\"_ _2b1\"> </span></div><div class=\"gs3e3\"><table class=\"s w647 h131\" id=\"_3b4871e8-92f1-4d2e-8046-1ac156ca8bbd\"><tr><td></td><td class=\"t m1 x7e0 h42 y2977 ff1 fsa fc2 sc0 ls0 ws0\">Derivative </td></tr><tr><td></td><td class=\"t m1 x885 h42 y2978 ff1 fsa fc2 sc0 ls0 ws0\">assets<span class=\"_ _2b1\"> </span></td></tr><tr><td></td><td class=\"t m1 x1fc h42 y2979 ff1 fsa fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2b1\"> </span></td></tr><tr><td class=\"c n x1c0 y27ff w346 he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls0 ws0\">1 May 20<span class=\"_ _3\"></span>22<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x76a y27ff w6c he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y2829 w648 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">Cash outflow<span class=\"_ _3\"></span>/<span class=\"_ _5\"></span> (inflow)<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x886 y2829 w649 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls49 ws4c\">612<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y297a w64a he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">Non-cash movement<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x887 y297a w4e9 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls9d wsaa\">1,85<span class=\"_ _3\"></span>6<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y27a9 w35f he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls0 ws0\">30 April 2<span class=\"_ _3\"></span>023<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x888 y27a9 w626 he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls74 ws79\">2,4<span class=\"_ _3\"></span>6<span class=\"_ _3\"></span>8<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y279f w648 he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls0 ws0\">Cash outflow<span class=\"_ _3\"></span>/<span class=\"_ _5\"></span> (inflow)<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x2ec y279f w64b he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 lsa6 wsb4\">(2,07<span class=\"_ _3\"></span>2)<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y2716 w64a he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls0 ws0\">Non-cash movement<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x889 y2716 w64c he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls109 ws119\">606<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y2717 w326 he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls0 ws0\">30 April 2<span class=\"_ _3\"></span>024<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x88a y2717 w629 he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls80 ws87\">1,0<span class=\"_ _3\"></span>0<span class=\"_ _3\"></span>2<span class=\"_ _2b1\"> </span></div></td></tr></table></div><div class=\"t m1 h4c ff5 fs1d fcc sc0 ls115 ws129 gs3e4\">Market risk sensitivity a<span class=\"_ _3\"></span>nalysis<span class=\"_ _2b1\"> </span></div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3e5\">Financial instruments affect<span class=\"_ _10\"></span>ed by market<span class=\"_ _2\"></span> risks include borrowings and deposits.<span class=\"_ _2b1\"> </span></div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3e6\">The following analysis, r<span class=\"_ _10\"></span>equired by IFRS 7 Financial Instruments:<span class=\"_ _10\"></span> Disclosures, is int<span class=\"_ _10\"></span>ended to illustrat<span class=\"_ _10\"></span>e the sensitivit<span class=\"_ _3\"></span>y to changes in mark<span class=\"_ _10\"></span>et </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3e7\">variables, being S<span class=\"_ _10\"></span>terling inter<span class=\"_ _2\"></span>est r<span class=\"_ _2\"></span>ates, and S<span class=\"_ _10\"></span>terling<span class=\"_ _3\"></span>/<span class=\"_ _3\"></span>Euro ex<span class=\"_ _10\"></span>change rates.<span class=\"_ _2b1\"> </span></div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3e8\">The sensitivity analysis assumes reasonable movements in f<span class=\"_ _2\"></span>oreign ex<span class=\"_ _10\"></span>change and interest<span class=\"_ _2\"></span> rat<span class=\"_ _2\"></span>es befor<span class=\"_ _2\"></span>e the effect<span class=\"_ _2\"></span> of t<span class=\"_ _2\"></span>ax.<span class=\"_ _10\"></span> The Group </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3e9\">considers a reasonable in<span class=\"_ _2\"></span>ter<span class=\"_ _2\"></span>est rat<span class=\"_ _10\"></span>e movement in SONIA<span class=\"_ _10\"></span> to be 3%, based on current<span class=\"_ _10\"></span> interest r<span class=\"_ _10\"></span>ate projections.<span class=\"_ _10\"></span> Similarly, sensitivity to </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3ea\">movements in <span class=\"_ _2\"></span>St<span class=\"_ _2\"></span>erling<span class=\"_ _3\"></span>/<span class=\"_ _3\"></span>Euro ex<span class=\"_ _10\"></span>change rates of <span class=\"_ _10\"></span>10% are shown, r<span class=\"_ _10\"></span>eflecting changes of reasonable pr<span class=\"_ _2\"></span>oportion in the context of mo<span class=\"_ _2\"></span>vement </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3eb\">in that curr<span class=\"_ _10\"></span>ency pair over the last<span class=\"_ _10\"></span> year.<span class=\"_ _2b1\"> </span></div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3ec\">The following <span class=\"_ _2\"></span>table shows the illustr<span class=\"_ _10\"></span>ative effect on pro<span class=\"_ _2\"></span>fit befor<span class=\"_ _10\"></span>e tax resulting f<span class=\"_ _10\"></span>rom a <span class=\"_ _10\"></span>10% change in Sterling/<span class=\"_ _3\"></span>Euro ex<span class=\"_ _2\"></span>change rat<span class=\"_ _2\"></span>es:<span class=\"_ _2b1\"> </span></div><div class=\"gs3ed\"><table class=\"s w64d h132\" id=\"_ece2669c-8084-4d68-84de-42231ff4946a\"><tr><td></td><td class=\"t m1 x88b h42 y297b ff1 fsa fc2 sc0 ls0 ws0\">Income </td><td class=\"t m1 x88c h42 y297c ff1 fsa fc2 sc0 ls0 ws0\">Equity </td><td class=\"t m1 x88d h42 y297d ff1 fsa fc2 sc0 ls0 ws0\">Income </td><td class=\"t m1 x885 h42 y297e ff1 fsa fc2 sc0 ls0 ws0\">Equity </td></tr><tr><td></td><td class=\"t m1 x88e h42 y297f ff1 fsa fc2 sc0 ls0 ws0\">(losses)/gains<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x88f h42 y2980 ff1 fsa fc2 sc0 ls0 ws0\">(losses)/gains<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x890 h42 y2981 ff1 fsa fc2 sc0 ls0 ws0\">(losses)/gains<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x7e5 h42 y2982 ff1 fsa fc2 sc0 ls0 ws0\">(losses)/gains<span class=\"_ _2b1\"> </span></td></tr><tr><td></td><td class=\"t m1 x568 h42 y2983 ff1 fsa fc2 sc0 lsdf wsf0\">2024<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x1fd h42 y2984 ff1 fsa fc2 sc0 lsdf wsf0\">2024<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x1fb h42 y2985 ff1 fsa fc2 sc0 lsd ws9f\">2023<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x1fc h42 y2986 ff1 fsa fc2 sc0 lsd ws9f\">2023<span class=\"_ _2b1\"> </span></td></tr><tr><td></td><td class=\"t m1 x568 h42 y2987 ff1 fsa fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x1fd h42 y2988 ff1 fsa fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x1fb h42 y2989 ff1 fsa fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x1fc h42 y298a ff1 fsa fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2b1\"> </span></td></tr><tr><td class=\"c n x1c0 y298b w64e he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls0 ws0\">10% strengthening of<span class=\"_ _10\"></span> Sterling <span class=\"_ _2\"></span>versus the Eur<span class=\"_ _2\"></span>o<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x891 y298b w64f he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls9b wsa8\">(34<span class=\"_ _3\"></span>0<span class=\"_ _3\"></span>)<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x892 y298b w650 he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls80 ws87\">(<span class=\"_ _3\"></span>1,31<span class=\"_ _3\"></span>2)<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x893 y298b w4e0 he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls5e ws62\">(390<span class=\"_ _3\"></span>)<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x894 y298b w651 he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 lsa0 wsae\">(814<span class=\"_ _3\"></span>)<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y2717 w652 he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls0 ws6\">10% weak<span class=\"_ _10\"></span>ening <span class=\"_ _3\"></span>of S<span class=\"_ _10\"></span>terling versus the Euro<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x895 y2717 w653 he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls78 ws7d\">416<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x896 y2717 w3c7 he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls80 ws87\">1,6<span class=\"_ _3\"></span>0<span class=\"_ _3\"></span>4<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x897 y2717 w496 he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls98 wsa6\">477<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x898 y2717 w60f he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 lsa6 wsb4\">995<span class=\"_ _2b1\"> </span></div></td></tr></table></div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3ef\">The following <span class=\"_ _2\"></span>table shows the illustr<span class=\"_ _10\"></span>ative effect on the consolidat<span class=\"_ _2\"></span>ed income statemen<span class=\"_ _10\"></span>t from a 3% change in mark<span class=\"_ _10\"></span>et inter<span class=\"_ _2\"></span>est rat<span class=\"_ _10\"></span>es on </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3f0\">the Group\u2019s int<span class=\"_ _10\"></span>erest expense.<span class=\"_ _10\"></span> Ref<span class=\"_ _2\"></span>er t<span class=\"_ _2\"></span>o borrowings in Not<span class=\"_ _10\"></span>e 19<span class=\"_ _4\"></span>.<span class=\"_ _2b1\"> </span></div><div class=\"gs3f1\"><table class=\"s w654 h133\" id=\"_29d8abb0-1800-41cb-b540-c12f169f9d46\"><tr><td></td><td class=\"t m1 x76b h42 y298c ff1 fsa fc2 sc0 lsdf wsf0\">2024<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x74d h42 y298c ff1 fsa fc2 sc0 lsd ws9f\">2023<span class=\"_ _2b1\"> </span></td></tr><tr><td></td><td class=\"t m1 x76b h42 y298d ff1 fsa fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x74d h42 y298d ff1 fsa fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2b1\"> </span></td></tr><tr><td class=\"c n x1c0 y298b w655 he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls0 ws0\">3% increase in mark<span class=\"_ _10\"></span>et inter<span class=\"_ _10\"></span>est rates<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x899 y298b w656 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls2f ws36\">(<span class=\"_ _3\"></span>2<span class=\"_ _6\"></span>,9<span class=\"_ _6\"></span>1<span class=\"_ _3\"></span>3<span class=\"_ _3\"></span>)<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x1d0 y298b w4c0 he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 lse8 wsf9\">(6<span class=\"_ _6\"></span>,<span class=\"_ _3\"></span>3<span class=\"_ _3\"></span>5<span class=\"_ _6\"></span>0<span class=\"_ _3\"></span>)<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y2717 w657 he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls0 ws0\">3% decrease in mark<span class=\"_ _10\"></span>et inter<span class=\"_ _10\"></span>est rates<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x89a y2717 w658 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls61 ws64\">3,59<span class=\"_ _3\"></span>2<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x89b y2717 w659 he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls35 ws61\">6,350<span class=\"_ _2b1\"> </span></div></td></tr></table></div><div class=\"t m1 h4c ff3 fs1d fcc sc0 ls0 ws0 gs3f2\">Capital risk m<span class=\"_ _3\"></span>anagem<span class=\"_ _3\"></span>ent<span class=\"_ _2b1\"> </span></div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3f3\">Capital risk is <span class=\"_ _2\"></span>the risk that <span class=\"_ _2\"></span>the Group will no<span class=\"_ _2\"></span>t be able t<span class=\"_ _2\"></span>o sustain its oper<span class=\"_ _2\"></span>ations in the long term due <span class=\"_ _10\"></span>to an inabilit<span class=\"_ _3\"></span>y t<span class=\"_ _2\"></span>o secure sufficient </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3f4\">capital or main<span class=\"_ _2\"></span>tain an adequate r<span class=\"_ _10\"></span>eturn on capital investment.<span class=\"_ _10\"></span> <span class=\"_ _2\"></span>This encompasses financing risk (the risk that<span class=\"_ _2\"></span> the Group canno<span class=\"_ _2\"></span>t raise </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3f5\">necessar<span class=\"_ _3\"></span>y funds <span class=\"_ _2\"></span>to continue its oper<span class=\"_ _10\"></span>ations or finance expansion activities) and cost of capit<span class=\"_ _2\"></span>al risk (associated <span class=\"_ _2\"></span>with fluctuations in the </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3f6\">cost of capit<span class=\"_ _10\"></span>al, which may influence investment<span class=\"_ _10\"></span> decisions and af<span class=\"_ _3\"></span>fect<span class=\"_ _2\"></span> long-term str<span class=\"_ _2\"></span>ategic planning).<span class=\"_ _2b1\"> </span></div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3f7\">The Group\u2019s capit<span class=\"_ _2\"></span>al management objectives ar<span class=\"_ _10\"></span>e focused on maintaining inv<span class=\"_ _2\"></span>estor confidence and supporting the sust<span class=\"_ _2\"></span>ainable </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3f8\">development o<span class=\"_ _2\"></span>f the business.<span class=\"_ _10\"></span> Futur<span class=\"_ _2\"></span>e actions to manage capit<span class=\"_ _2\"></span>al may include dividends, return capit<span class=\"_ _10\"></span>al through share buybacks, issue </div><div class=\"t m1 h7 ff4 fs4 fc0 sc0 ls0 ws0 gs3f9\">new shar<span class=\"_ _2\"></span>es or t<span class=\"_ _2\"></span>ake o<span class=\"_ _2\"></span>ther steps <span class=\"_ _2\"></span>to incr<span class=\"_ _2\"></span>ease share capit<span class=\"_ _2\"></span>al and reduce or incr<span class=\"_ _10\"></span>ease debt facilities.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-388": {
   "value": "19 Borrowings 2024 2023 \u00a3000 \u00a3000 Current Lease liabilities 3,257 3,443 Borrowings 73 27 Non-current Lease liabilities 13,072 16,082 Borrowings 118,292 170,493 Total borrowings and lease liabilities 134,694 190,045 During the financial year the Group completed a refinancing, replacing its previous term loan and revolving credit facility with a new \u00a3180,000,000 committed multi-currency RCF. The RCF has an initial maturity date of 29 February 2028 with an option to extend it by one year. As at 30 April 2024 the Group had drawn down \u00a3113,000,000 and \u20ac8,500,000 of the available revolving credit facility. There was no foreign exchange impact on borrowings during the year as the Euro draw down occurred on the last day of the financial year. The amounts drawn under the RCF bear interest at a floating reference rate plus a margin. The reference rates are SONIA for loans in Sterling, EURIBOR for loans in Euro and SOFR for loans in US Dollars. The Group\u2019s interest rate hedging arrangements now comprise a SONIA interest rate cap with a cap strike rate of 3.00% on \u00a370m notional until 30 November 2024 and a SONIA interest rate cap, put in place during the current financial year, of 5.00% on \u00a350m notional from 29 November 2024 until 1 June 2025, reducing thereafter to \u00a335m notional until expiry on 28 November 2025. This follows the expiry of a SONIA interest rate swap (at a rate of 2.4725% on \u00a390m notional) on 30 November 2023. The RCF is subject to two covenants, each tested at six-monthly intervals. The leverage covenant, measuring the ratio of net debt to last twelve months Adjusted EBITDA, is a maximum of 3.5x until April 2025 and 3.0x thereafter. The interest cover covenant, measuring the ratio of last twelve months Adjusted EBITDA (excluding share based payments, as specified in the facilities agreement) to the total of bank interest payable and interest payable on leases, is a minimum of 3.5x for the term of the facility. The Group has complied with all covenants from entering the RCF until the date of these consolidated financial statements. Borrowings are repayable as follows: 2024 2023 \u00a3000 \u00a3000 Within one year 73 27 Within one and two years \u2013 \u2013 Within two and three years \u2013 170,493 Within three and four years 118,292 \u2013 Within four and five years \u2013 \u2013 Beyond five years \u2013 \u2013 Total borrowings1 118,365 170,520 1   Total borrowings include \u00a373,000 (2023: \u00a327,000) in respect of accrued unpaid interest and are shown net of capitalised borrowing costs of \u00a31,973,000  (2023  \u00a34,507,000). The table below details changes in liabilities arising from financing activities, including both cash and non-cash changes. Lease Borrowings liabilities Total \u00a3000 \u00a3000 \u00a3000 1 May 2022 170,163 15,320 185,483 Cash flow (12,144) (3,504) (15,648) Foreign exchange \u2013 98 98 Interest and other1 12,501 7,611 20,112 30 April 2023 170,520 19,525 190,045 Cash flow (71,271) (4,424) (75,695) Foreign exchange \u2013 (129) (129) Interest and other1 19,116 1,357 20,473 30 April 2024 118,365 16,329 134,694 1   Interest and other within borrowings comprises amortisation of capitalised borrowing costs and the interest expense in the year. Interest and other within lease liabilities comprises interest on leases as disclosed in Note 7 as well as the lease liability addition in relation to the new Netherlands facility and office and the lease liability recognised on acquisition of the Experiences segment. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-360": {
   "value": "20 Share-based payments Legacy schemes Prior to Admission to the London Stock Exchange during the year ended 30 April 2021, share and cash-based incentives were awarded by the Former Parent Undertaking in relation to legacy compensation agreements for certain employees, senior management and Directors. Such shares have been converted into separate shares in Moonpig Group plc and other companies formerly under common control. These were accounted for in accordance with IFRS 2 and disclosed in the Prospectus, which can be accessed at www.moonpig.group/investors. The awards included 3,075,329 shares in Moonpig Group plc that did not vest at the date of Admission, and which vested on the 7 January 2023. In respect of these shares there were non-cash charges of \u00a3nil in FY24 (2023: \u00a32,251,000). National Insurance is not included on these schemes as they operated at an unrestricted tax market value. Pre-IPO awards Awards were granted on 27 January 2021 and comprise two equal tranches, with the vesting of both subject to the achievement of revenue and Adjusted EBITDA performance conditions for the year ended 30 April 2023 and for participants to remain employed by the Company over the vesting period. The Group exceeded maximum performance for both measures, including on an organic basis without the post-acquisition revenue and profit from Experiences. Accordingly, the first tranche vested on 30 April 2023 and was paid in July 2023; the second tranche vested on 30 April 2024 and will be payable shortly thereafter. Given the constituents of the scheme, no attrition assumption has been applied. The scheme rules provide that when a participant leaves employment, any outstanding award may be reallocated to another employee (excluding the Executive Directors), in accordance with which share awards were granted in May, September, October and December 2022 and January, February and April 2023, all of which will vest on 30 April 2024. There were no shares granted during the financial year, the below tables detail the shares outstanding: 2024 2023 Number of Number of Pre-IPO awards shares shares Outstanding at the beginning of the year 2,616,7162,546,859 Granted \u2013295,357 Exercised (1,165,744) \u2013 Forfeited (37,001)(225,500) Outstanding at 30 April 1,413,9712,616,716 Exercisable at 30 April 1,413,9711,165,744 The weighted average market value per ordinary share of Pre-IPO options exercised during the year was 1.48p (2023: N/a). Long-Term Incentive Plan (\u201cLTIP\u201d) Awards were granted on 1 February 2021 and will vest on 2 July 2024. Half of the share awards vesting is subject to a relative Total Shareholder Return (\u201cTSR\u201d) performance condition measured against the constituents of the FTSE 250 Index (excluding Investment Trusts). The other half of the share awards vesting is subject to the achievement of an Adjusted Basic Pre-Tax EPS performance condition (calculated as Adjusted Profit Before Taxation, divided by the undiluted weighted average number of ordinary shares outstanding during the year). Participants are also required to remain employed by the Company over the vesting period. Given the constituents of the scheme, no attrition assumption has been applied. On 4 July 2023 and 19 September 2023 new awards were granted under the existing scheme and will vest on 4 July and 19 September 2026, respectively. Consistent with the existing scheme, participants are required to remain employed by the Company over the vesting period. Vesting may arise sooner where a former employee is a \u201cgood leaver\u201d and the Remuneration Committee exercises discretion to permit vesting at cessation of employment. The below tables give the assumptions applied to the options granted in the period and the shares outstanding: September 2023 July 2023 Stochastic and Black- Stochastic and Black- Valuation model Scholes and Chaffe Scholes and Chaffe Weighted average share price (pence) 164.90 159.40 Exercise price (pence) 0 0 Expected dividend yield 0% 0% Risk-free interest rate 4.47%/4.54% 5.13%/4.80% Volatility 32.54%/33.25% 33.79%/33.21% Expected term (years) 3.00/2.00 3.00/2.00 Weighted average fair value (pence) 137.25/164.90 129.70/159.40 Attrition 0% 0% Weighted average remaining contractual life (years) 3.90 3.70 2024 2023 Number of Number of LTIP awards shares shares Outstanding at the beginning of the year 3,064,998871,275 Granted 6,991,9662,296,209 Exercised \u2013 \u2013 Forfeited (730,108)(102,486) Outstanding at 30 April 9,326,8563,064,998 Exercisable at 30 April \u2013 \u2013 Deferred Share Bonus Plan (\u201cDSBP\u201d) The Group has bonus arrangements in place for Executive Directors and certain key management personnel within the Group whereby a proportion of the annual bonus is subject to deferral over a period of three years with vesting subject to continued service only. Vesting may arise sooner where a former employee is a \u201cgood leaver\u201d and the Remuneration Committee exercises discretion to permit vesting at cessation of employment. The outstanding number of shares at the end of the period is 386,842 (2023: 392,289), with an expected vesting profile as follows: FY25 FY26 FY27 Total Share options granted on 6 August 2021 86,371 \u2013 \u2013 86,371 Share options granted on 5 July 2022 \u2013255,593 \u2013255,593 Share options granted on 4 July 2023 \u2013 \u2013 44,878 44,878 July 2023 Valuation model Black-Scholes Weighted average share price (pence) 159.40 Exercise price (pence) 0 Expected dividend yield 0% Risk-free interest rate N/A Volatility N/A Expected term (years) 3.00 Weighted average fair value (pence) 159.40 Attrition 0% Weighted average remaining contractual life (years) 3.50 2024 2023 Number of Number of DSBP shares shares Outstanding at the beginning of the year 392,289 92,970 Granted 47,164299,319 Exercised (32,650) \u2013 Forfeited (19,961) \u2013 Outstanding at the end of the year 386,842392,289 Exercisable at the end of the year \u2013 \u2013 The weighted average market value per ordinary share of DSBP options exercised during the year was 1.59p (2023: N/a).Save As You Earn (\u201cSAYE\u201d) The Group entered a SAYE scheme for all eligible employees under which employees are granted an option to purchase ordinary shares in the Company at an option price set at a 20% discount to the average market price over the three days before the invitation date, in three years\u2019 time, dependent on their entering into a contract to make monthly contributions into a savings account over the relevant period. The FY22 awards were granted on 3 September 2021 and will vest on 1 October 2024, with a six-month exercise period following vesting. The awards are subject only to service conditions with the requirement for the recipients of awards to remain in employment with the Company over the vesting period. FY23 awards were granted on 8 September 2022 and will vest on 1 October 2025, they are subject to the same conditions as the FY22 grant. The FY24 awards were granted on 28 July 2023 and will vest on 1 October 2026, they are subject to the same conditions as the FY23 grant. The below tables give the assumptions applied to the options granted in the year and the shares outstanding: July 2023 Valuation model Black-Scholes Weighted average share price (pence) 176.40p Exercise price (pence) 117.00p Expected dividend yield 0% Risk-free interest rate 3.93% Volatility 32.54% Expected term (years) 3.00 Weighted average fair value (pence) 67.09p Attrition 15% Weighted average remaining contractual life (years) 2.75 Weighted Weighted 2024 average 2023 average Number of exercise Number of exercise SAYE shares price shares price Outstanding at the beginning of the year 783,8191.78p 318,0213.02p Granted 842,5521.17p 692,9571.62p Exercised \u2013 \u2013 \u2013 \u2013 Cancelled (616,736)1.62p (209,399)3.02p Forfeited \u2013 \u2013( 17,760)3.02p Outstanding at the end of the year 1,009,6351.37p 783,8191.78p Exercisable at the end of the year 1,1111.62p \u2013 \u2013 The fair value of awards under the Pre-IPO and DSBP awards are equal to the share price on the date of award as there is no price to be paid and employees are entitled to dividend equivalents. For awards with a market condition, volatility is calculated over the period commensurate with the remainder of the performance period immediately prior to the date of grant. For all other conditions, volatility is calculated over the period commensurate with the expected term. As the Company had only recently listed, a proxy volatility equal to the median volatility of the FTSE 250 (excluding Investment Trusts) over the respective periods has been used. Consideration has also been made to the trend of volatility to return to its mean, by disregarding extraordinary periods of volatility. Share-based payments expenses recognised in the income statement: 2024 2023 \u00a3000 \u00a3000 Legacy schemes \u2013 2,251 Pre-IPO awards 1,152 3,168 LTIP 2,340 1,876 SAYE 455 351 DSBP 305 273 Share-based payments expense1 4,252 7,919 1   The \u00a34,252,000 (2023: \u00a37,919,000) stated above is presented inclusive of employer\u2019s National insurance contributions of \u00a392,000 (2023: \u00a3649,000). This is made up of contributions of \u00a3790,000 (2023: \u00a3649,000) offset by a release of \u00a3698,000 (2023: \u00a3nil) in relation to a true up of NI at year end based on market share price data. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-361": {
   "value": "21 Share capital and reserves The Group considers its capital to comprise its ordinary share capital, share premium, merger reserve, retained earnings, share-based payments reserve and foreign exchange translation reserve. Quantitative detail is shown in the consolidated statement of changes in equity. The Directors\u2019 objective when managing capital is to safeguard the Group\u2019s ability to continue as a going concern in order to provide returns for the shareholder and benefits for other stakeholders. Called-up share capital Ordinary share capital represents the number of shares in issue at their nominal value. Ordinary shares in the Company are issued, allotted and fully paid up. The holders of ordinary shares are entitled to receive dividends as declared from time to time and are entitled to one vote per share at meetings of the Company. The shareholding as at 30 April 2024 is: 2024 2023 Number of 2024 Number of 2023 shares \u00a3000 shares \u00a3000 Allotted, called-up and fully paid ordinary shares of \u00a30.10 each 343,310,015 34,331 342,111,621 34,211 Share premium Share premium represents the amount over the par value which was received by the Company upon the sale of the ordinary shares. Upon the date of listing the par value of the shares was \u00a30.10 but the initial offering price was \u00a33.50. Share premium is stated net of direct costs of \u00a3736,000 (2023: \u00a3736,000) relating to the issue of the shares. Merger reserve The merger reserve arises from the Group reorganisation accounted for under common control. Other reserves Other reserves represent the share-based payment reserve, the foreign currency translation reserve and the hedging reserve. Share-based payment reserve The share-based payment reserve is built up of charges in relation to equity-settled share-based payment arrangements which have been recognised within the consolidated income statement. Hedging reserve The hedging reserve comprises the effective portion of the cumulative net change in the fair value of cash flow hedging instruments related to hedged transactions that have not yet occurred and the cumulative net change in the fair value of time value on the cash flow hedging instruments. Foreign currency translation reserve The foreign currency translation reserve represents the accumulated exchange differences arising since the acquisition of Greetz from the impact of the translation of subsidiaries with a functional currency other than Sterling. Foreign Share-based currency payment translation Hedging Total other reserve reserve reserve reserves \u00a3000 \u00a3000 \u00a3000 \u00a3000 At 1 May 2022 34,941 (35) \u2013 34,906 Other comprehensive income: Foreign currency translation reserve reclassification \u2013 (735) \u2013 (735) Cash flow hedges: Fair value changes in the year \u2013 \u2013 1,891 1,891 Cost of hedging reserve \u2013 \u2013 126 126 Fair value movements on cash flow hedges transferred to profit and loss \u2013 \u2013 (136) (136) Exchange differences on translation of foreign operations \u2013 (158) \u2013 (158) Share-based payment charge (excluding National Insurance) 7,270 \u2013 \u2013 7, 270 30 April 2023 42,211 (928) 1,881 43,164 At 1 May 2023 42,211 (928) 1,881 43,164 Other comprehensive income: Cash flow hedges: Fair value changes in the year \u2013 \u2013 715 715 Cost of hedging reserve \u2013 \u2013 243 243 Fair value movements on cash flow hedges transferred to profit and loss \u2013 \u2013 (2,222) (2,222) Deferred tax on other comprehensive income \u2013 \u2013 (95) (95) Exchange differences on translation of foreign operations \u2013 30 \u2013 30 Share-based payment charge (excluding National Insurance) 4,179 \u2013 \u2013 4,179 Deferred tax on share based payment transactions 536 \u2013 \u2013 536 Share options exercised (4,158) \u2013 \u2013 (4,158) 30 April 2024 42,768 (898) 522 42,392",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-389": {
   "value": "Called-up share capital Ordinary share capital represents the number of shares in issue at their nominal value. Ordinary shares in the Company are issued, allotted and fully paid up. The holders of ordinary shares are entitled to receive dividends as declared from time to time and are entitled to one vote per share at meetings of the Company. The shareholding as at 30 April 2024 is: 2024 2023 Number of 2024 Number of 2023 shares \u00a3000 shares \u00a3000 Allotted, called-up and fully paid ordinary shares of \u00a30.10 each 343,310,015 34,331 342,111,621 34,211 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-390": {
   "value": "Share premium Share premium represents the amount over the par value which was received by the Company upon the sale of the ordinary shares. Upon the date of listing the par value of the shares was \u00a30.10 but the initial offering price was \u00a33.50. Share premium is stated net of direct costs of \u00a3736,000 (2023: \u00a3736,000) relating to the issue of the shares. Merger reserve The merger reserve arises from the Group reorganisation accounted for under common control. Other reserves Other reserves represent the share-based payment reserve, the foreign currency translation reserve and the hedging reserve. Share-based payment reserve The share-based payment reserve is built up of charges in relation to equity-settled share-based payment arrangements which have been recognised within the consolidated income statement. Hedging reserve The hedging reserve comprises the effective portion of the cumulative net change in the fair value of cash flow hedging instruments related to hedged transactions that have not yet occurred and the cumulative net change in the fair value of time value on the cash flow hedging instruments. Foreign currency translation reserve The foreign currency translation reserve represents the accumulated exchange differences arising since the acquisition of Greetz from the impact of the translation of subsidiaries with a functional currency other than Sterling. Foreign Share-based currency payment translation Hedging Total other reserve reserve reserve reserves \u00a3000 \u00a3000 \u00a3000 \u00a3000 At 1 May 2022 34,941 (35) \u2013 34,906 Other comprehensive income: Foreign currency translation reserve reclassification \u2013 (735) \u2013 (735) Cash flow hedges: Fair value changes in the year \u2013 \u2013 1,891 1,891 Cost of hedging reserve \u2013 \u2013 126 126 Fair value movements on cash flow hedges transferred to profit and loss \u2013 \u2013 (136) (136) Exchange differences on translation of foreign operations \u2013 (158) \u2013 (158) Share-based payment charge (excluding National Insurance) 7,270 \u2013 \u2013 7, 270 30 April 2023 42,211 (928) 1,881 43,164 At 1 May 2023 42,211 (928) 1,881 43,164 Other comprehensive income: Cash flow hedges: Fair value changes in the year \u2013 \u2013 715 715 Cost of hedging reserve \u2013 \u2013 243 243 Fair value movements on cash flow hedges transferred to profit and loss \u2013 \u2013 (2,222) (2,222) Deferred tax on other comprehensive income \u2013 \u2013 (95) (95) Exchange differences on translation of foreign operations \u2013 30 \u2013 30 Share-based payment charge (excluding National Insurance) 4,179 \u2013 \u2013 4,179 Deferred tax on share based payment transactions 536 \u2013 \u2013 536 Share options exercised (4,158) \u2013 \u2013 (4,158) 30 April 2024 42,768 (898) 522 42,392",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-418": {
   "value": "Accounting classifications and fair values The amounts in the consolidated balance sheet and related notes that are accounted for as financial instruments and their classification under IFRS 9, are as follows: 2024 2023 Note \u00a3000 \u00a3000 Financial assets at amortised cost: Current assets Trade and other receivables1 14 3,849 3,699 Cash 15 9,644 22,394 Non-current assets Trade and other receivables 14 1,611 2,153 Financial assets at fair value through other comprehensive income (\u201cOCI\u201d): Current assets Financial derivatives 838 711 Non-current assets Financial derivatives 164 1,757 16,106 30,714 Financial liabilities at amortised cost: Current liabilities Trade and other payables2 16 42,755 47,5 67 Merchant accrual3 16 45,274 53,504 Lease liabilities 19 3,257 3,443 Borrowings 19 73 27 Non-current liabilities Trade and other payables2 16 638 3,806 Lease liabilities 19 13,072 16,082 Borrowings 19 118,292 170,493 223,361 294,922 1  Excluding prepayments. 2  Excluding other taxation and social security (as not classified as financial liabilities) and merchant accrual, which is disclosed separately below. 3   An amount of \u00a32,292,000 has been reclassified from Merchant accrual to Other taxation and social security in 2023. This amount relates to the VAT element on the merchant accrual. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-409": {
   "value": "Accounting classifications and fair values The amounts in the consolidated balance sheet and related notes that are accounted for as financial instruments and their classification under IFRS 9, are as follows: 2024 2023 Note \u00a3000 \u00a3000 Financial assets at amortised cost: Current assets Trade and other receivables1 14 3,849 3,699 Cash 15 9,644 22,394 Non-current assets Trade and other receivables 14 1,611 2,153 Financial assets at fair value through other comprehensive income (\u201cOCI\u201d): Current assets Financial derivatives 838 711 Non-current assets Financial derivatives 164 1,757 16,106 30,714 Financial liabilities at amortised cost: Current liabilities Trade and other payables2 16 42,755 47,5 67 Merchant accrual3 16 45,274 53,504 Lease liabilities 19 3,257 3,443 Borrowings 19 73 27 Non-current liabilities Trade and other payables2 16 638 3,806 Lease liabilities 19 13,072 16,082 Borrowings 19 118,292 170,493 223,361 294,922 1  Excluding prepayments. 2  Excluding other taxation and social security (as not classified as financial liabilities) and merchant accrual, which is disclosed separately below. 3   An amount of \u00a32,292,000 has been reclassified from Merchant accrual to Other taxation and social security in 2023. This amount relates to the VAT element on the merchant accrual. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-391": {
   "value": "The fair values of each class of financial assets and liabilities is the carrying amount, with the exception of Borrowings, based on the following assumptions: Trade receivables, trade payables and borrowings The fair value approximates to the carrying amount, predominantly, because of the short maturity of these instruments. Forward currency contracts The fair value is determined using the mark to market rates at the reporting date and the outright contract rate. Interest rate swap and cap The fair value is determined by discounting the estimated future cash flows at a market rate that reflects the current market assessment of the time value if money and the risks specific to the instrument. With regards to Borrowings, the fair values of bank loans and other loans approximates to the carrying value reported in the balance sheet, gross of amortised costs of \u00a31,973,000 (2023: \u00a34,507,000), as the majority are floating rate where payments are reset to market rates at intervals of less than one year. Fair value hierarchy Financial instruments carried at fair value are required to be measured by reference to the following levels: \u2022  Level 1: quoted prices in active markets for identical assets or liabilities. \u2022  Level 2: 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). \u2022 Level 3: inputs for the asset or liability that are not based on observable market data (unobservable inputs). All financial instruments carried at fair value have been measured by a Level 2 valuation method. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-410": {
   "value": "Financia<span class=\"_ _2\"></span>l risk<span class=\"_ _2\"></span> management<span class=\"_ _2b1\"> </span>The Group has exposur<span class=\"_ _10\"></span>e to the f<span class=\"_ _2\"></span>ollowing risks arising fr<span class=\"_ _2\"></span>om financial instruments:<span class=\"_ _2b1\"> </span>\u2022 <span class=\"_ _0\"> </span>Credit risk<span class=\"_ _2b1\"> </span>\u2022 <span class=\"_ _0\"> </span>Liquidit<span class=\"_ _3\"></span>y risk<span class=\"_ _2b1\"> </span>\u2022 <span class=\"_ _0\"> </span>Market risk<span class=\"_ _2b1\"> </span>i) Risk m<span class=\"_ _3\"></span>anagem<span class=\"_ _3\"></span>ent framework<span class=\"_ _2b1\"> </span>In line with the Gr<span class=\"_ _10\"></span>oup\u2019s Risk Appetite st<span class=\"_ _2\"></span>atement, <span class=\"_ _2\"></span>the Group\u2019s tr<span class=\"_ _10\"></span>easur<span class=\"_ _3\"></span>y objective is to ensur<span class=\"_ _2\"></span>e that it adopts a pruden<span class=\"_ _2\"></span>t approach <span class=\"_ _10\"></span>to managing financial risk, ensuring that ex<span class=\"_ _10\"></span>cessive financial risks are mitigated whilst<span class=\"_ _10\"></span> maintaining a balance between cost efficiency and <table class=\"s w5d8 h12a\" id=\"_1ec5ffee-1daf-430f-aacc-c3218162478f\"><tr><td class=\"t m1 x7db h7 y294c ff4 fs4 fc0 sc0 ls0 ws0\">calculated risk <span class=\"_ _2\"></span>toler<span class=\"_ _2\"></span>ance.<span class=\"_ _10\"></span> The Group does not<span class=\"_ _10\"></span> enter financial instruments f<span class=\"_ _10\"></span>or speculative purposes but maintains discr<span class=\"_ _10\"></span>etion to decide </td></tr><tr><td class=\"t m1 x7db h7 y294d ff4 fs4 fc0 sc0 ls0 ws0\">when to hedge financial e<span class=\"_ _2\"></span>xposures, within <span class=\"_ _2\"></span>the paramet<span class=\"_ _2\"></span>ers set out in its Gr<span class=\"_ _10\"></span>oup T<span class=\"_ _10\"></span>reasur<span class=\"_ _3\"></span>y P<span class=\"_ _10\"></span>olicy<span class=\"_ _10\"></span>.<span class=\"_ _2b1\"> </span></td></tr></table>ii) Credit ri<span class=\"_ _3\"></span>sk<span class=\"_ _2b1\"> </span><table class=\"s w5d9 h12b\" id=\"_30f2857d-8bf3-4bd8-8642-8f142eae300a\"><tr><td class=\"t m1 x7df h7 y294e ff4 fs4 fc0 sc0 ls0 ws0\">Credit risk<span class=\"_ _10\"></span> is the risk of financial loss if a count<span class=\"_ _10\"></span>erpar<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>y fails t<span class=\"_ _10\"></span>o discharge its contractual obligations under a cus<span class=\"_ _2\"></span>tomer con<span class=\"_ _2\"></span>tract or<span class=\"_ _2\"></span> </td></tr></table>financial instrument.<span class=\"_ _2b1\"> </span>\u2022 <span class=\"_ _0\"> </span>The Group\u2019s credit risk<span class=\"_ _10\"></span> from its operations primarily arises f<span class=\"_ _2\"></span>rom tr<span class=\"_ _10\"></span>ade and other receivables.<span class=\"_ _10\"></span> This risk<span class=\"_ _2\"></span> is assessed as low, as the balances are short maturity, arise principally as a result of high <span class=\"_ _10\"></span>volume, low value tr<span class=\"_ _2\"></span>ansactions, and have no significant concentration as <span class=\"_ _10\"></span>there is no counterpart<span class=\"_ _3\"></span>y balance that r<span class=\"_ _10\"></span>epresents a significant cr<span class=\"_ _10\"></span>edit risk concentration.<span class=\"_ _2b1\"> </span>\u2022 <span class=\"_ _0\"> </span>The Group\u2019s credit risk<span class=\"_ _10\"></span> on cash and cash equivalents is considered to be low<span class=\"_ _4\"></span>.<span class=\"_ _10\"></span> Financial asset<span class=\"_ _3\"></span>s are held <span class=\"_ _2\"></span>with bank and financial institution counterparties that have a long-t<span class=\"_ _10\"></span>erm credit rating of<span class=\"_ _2\"></span> A3 or higher<span class=\"_ _2\"></span> from Moody\u2019s In<span class=\"_ _10\"></span>vestor Services and<span class=\"_ _3\"></span>/<span class=\"_ _2\"></span>or a long-term credit r<span class=\"_ _10\"></span>ating of A<span class=\"_ _10\"></span>- or higher fr<span class=\"_ _2\"></span>om S<span class=\"_ _2\"></span>tandar<span class=\"_ _2\"></span>d &amp; P<span class=\"_ _10\"></span>oor\u2019s. <span class=\"_ _10\"></span>The Group\u2019s tr<span class=\"_ _2\"></span>easur<span class=\"_ _3\"></span>y policy is <span class=\"_ _2\"></span>to monitor<span class=\"_ _2\"></span> cash (when applicable deposit balances) daily and t<span class=\"_ _2\"></span>o manage counterpart<span class=\"_ _3\"></span>y risk <span class=\"_ _2\"></span>whilst also ensuring efficient managemen<span class=\"_ _2\"></span>t of <span class=\"_ _2\"></span>the Group\u2019s RCF<span class=\"_ _4\"></span>.<span class=\"_ _2b1\"> </span>Further information on the cr<span class=\"_ _10\"></span>edit risk management pr<span class=\"_ _10\"></span>ocedures applied to tr<span class=\"_ _10\"></span>ade receivables is given in Note <span class=\"_ _10\"></span>14 and to cash and cash equivalents in Note <span class=\"_ _4\"></span>15.<span class=\"_ _10\"></span> The carr<span class=\"_ _3\"></span>ying amounts of tr<span class=\"_ _10\"></span>ade receivables and cash and cash equivalents shown in those no<span class=\"_ _2\"></span>tes r<span class=\"_ _2\"></span>epresent<span class=\"_ _2\"></span> the Group\u2019s maximum exposur<span class=\"_ _10\"></span>e to credit<span class=\"_ _2\"></span> risk.<span class=\"_ _2b1\"> </span>iii) Liquidi<span class=\"_ _3\"></span>ty risk<span class=\"_ _2b1\"> </span>Liquidity risk is the risk that<span class=\"_ _2\"></span> the Group <span class=\"_ _2\"></span>will encounter<span class=\"_ _2\"></span> difficulties in meeting the obligations associated with its financial liabilities <span class=\"_ _2\"></span>that are settled by delivering cash.<span class=\"_ _4\"></span> The Group\u2019s appr<span class=\"_ _10\"></span>oach to managing liquidity is to ensure, as f<span class=\"_ _10\"></span>ar as possible, that it will alw<span class=\"_ _2\"></span>ays have sufficient liquidity to meet<span class=\"_ _2\"></span> its liabilities when due, under both normal and str<span class=\"_ _10\"></span>essed conditions, without incurring unacceptable losses or<span class=\"_ gs85\"> </span>risking damage t<span class=\"_ _2\"></span>o the Group\u2019s r<span class=\"_ _10\"></span>eputation.<span class=\"_ _2b1\"> </span>Cash flow f<span class=\"_ _2\"></span>orecasting is performed centr<span class=\"_ _10\"></span>ally with rolling f<span class=\"_ _2\"></span>orecasts of <span class=\"_ _10\"></span>the Group\u2019s liquidit<span class=\"_ _3\"></span>y r<span class=\"_ _2\"></span>equirements r<span class=\"_ _10\"></span>egularly monitored t<span class=\"_ _10\"></span>o ensure it has sufficient cash <span class=\"_ _2\"></span>to meet oper<span class=\"_ _10\"></span>ational needs. <span class=\"_ _10\"></span>The Group\u2019s rev<span class=\"_ _2\"></span>enue model results in a str<span class=\"_ _2\"></span>ong level of cash con<span class=\"_ _2\"></span>version allowing it <span class=\"_ _2\"></span>to ser<span class=\"_ _3\"></span>vice working capital r<span class=\"_ _10\"></span>equirements.<span class=\"_ _2b1\"> </span>The Group\u2019s sour<span class=\"_ _10\"></span>ces of borrowing for<span class=\"_ _10\"></span> liquidit<span class=\"_ _3\"></span>y purposes comprise a committed RCF of<span class=\"_ _2\"></span> \u00a3180,000,000, provided by<span class=\"_ _2\"></span> a strong syndicat<span class=\"_ _2\"></span>e of banks.<span class=\"_ _10\"></span> The RCF<span class=\"_ _10\"></span> has an initial maturit<span class=\"_ _3\"></span>y date of <span class=\"_ _10\"></span>29 Februar<span class=\"_ _3\"></span>y 20<span class=\"_ _2\"></span>28 with an option t<span class=\"_ _2\"></span>o extend it by<span class=\"_ _2\"></span> one year, subject <span class=\"_ _2\"></span>to lender appr<span class=\"_ _10\"></span>oval.<span class=\"_ _2\"></span> Lease liabilities ar<span class=\"_ _10\"></span>e also repor<span class=\"_ _3\"></span>ted in borr<span class=\"_ _2\"></span>owings.<span class=\"_ _2b1\"> </span>Liquidity risk management r<span class=\"_ _2\"></span>equires that<span class=\"_ _2\"></span> the Group con<span class=\"_ _10\"></span>tinues to operate <span class=\"_ _10\"></span>within the financial covenants set out in its f<span class=\"_ _2\"></span>acilities.<span class=\"_ _10\"></span> The RCF is subject t<span class=\"_ _2\"></span>o two covenants, each tes<span class=\"_ _2\"></span>ted at six<span class=\"_ _10\"></span>-monthly intervals.<span class=\"_ _10\"></span> The leverage co<span class=\"_ _2\"></span>venant, measuring the r<span class=\"_ _10\"></span>atio of net debt t<span class=\"_ _2\"></span>o last twelve <table class=\"s w5da h12c\" id=\"_e3d5bd5f-53cc-40dd-bc53-447d04aed1e4\"><tr><td class=\"t m1 x7db h7 y294f ff4 fs4 fc0 sc0 ls0 ws0\">months A<span class=\"_ _2\"></span>djusted EBITD<span class=\"_ _2\"></span>A, is a maximum of 3.5x<span class=\"_ _10\"></span> until April 2025 and 3<span class=\"_ _10\"></span>.0x thereafter<span class=\"_ _10\"></span>.<span class=\"_ _2\"></span> The in<span class=\"_ _2\"></span>ter<span class=\"_ _2\"></span>est cover<span class=\"_ _2\"></span> covenant, measuring the r<span class=\"_ _10\"></span>atio </td></tr><tr><td class=\"t m1 x7db h7 y2950 ff4 fs4 fc0 sc0 ls0 ws0\">of last <span class=\"_ _10\"></span>t<span class=\"_ _3\"></span>welve months Adjus<span class=\"_ _2\"></span>ted EBITDA<span class=\"_ _10\"></span> (excluding share based payments, as specified in <span class=\"_ _2\"></span>the facilities agr<span class=\"_ _2\"></span>eement) t<span class=\"_ _2\"></span>o the t<span class=\"_ _2\"></span>otal of<span class=\"_ _2\"></span> bank </td></tr><tr><td class=\"t m1 x7db h7 y2951 ff4 fs4 fc0 sc0 ls0 ws0\">inter<span class=\"_ _10\"></span>est payable and inter<span class=\"_ _10\"></span>est payable on leases, is a minimum of 3.5x<span class=\"_ _2\"></span> for <span class=\"_ _2\"></span>the term of<span class=\"_ _10\"></span> the facility<span class=\"_ _10\"></span>. Cov<span class=\"_ _2\"></span>enant f<span class=\"_ _2\"></span>orecasting is performed </td></tr></table>centrally, <span class=\"_ _10\"></span>with regular monitoring t<span class=\"_ _10\"></span>o ensure that the Gr<span class=\"_ _10\"></span>oup continues to expect <span class=\"_ _2\"></span>to meet its financial covenan<span class=\"_ _2\"></span>ts.<span class=\"_ _2b1\"> </span>The following <span class=\"_ _2\"></span>tables pr<span class=\"_ _2\"></span>ovide an analysis of the anticipat<span class=\"_ _10\"></span>ed contractual cash flows including int<span class=\"_ _2\"></span>erest pay<span class=\"_ _2\"></span>able for <span class=\"_ _2\"></span>the Group\u2019s financial liabilities and derivative instruments on an undiscoun<span class=\"_ _2\"></span>ted basis.<span class=\"_ _10\"></span> Wher<span class=\"_ _10\"></span>e interest<span class=\"_ _2\"></span> payments are calculat<span class=\"_ _2\"></span>ed at a floating rat<span class=\"_ _10\"></span>e, rates of each cash flow until maturity of <span class=\"_ _2\"></span>the instruments ar<span class=\"_ _2\"></span>e calculated based on the f<span class=\"_ _10\"></span>or<span class=\"_ _6\"></span>ward <span class=\"_ _2\"></span>yield cur<span class=\"_ _3\"></span>ve prevailing at<span class=\"_ _10\"></span> the respective year ends.<span class=\"_ _10\"></span> All derivative contr<span class=\"_ _10\"></span>act<span class=\"_ _3\"></span>s are pr<span class=\"_ _10\"></span>esented on a net basis:<span class=\"_ _2b1\"> </span><table class=\"s w5db h12d\" id=\"_70111d73-6547-4dc9-a422-6cd7814e0463\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m1 x721 h42 y2952 ff1 fsa fc2 sc0 ls0 ws0\">Carrying </td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m1 x7e0 h42 y2953 ff1 fsa fc2 sc0 ls0 ws0\">amount at </td></tr><tr><td></td><td class=\"t m1 x7e1 h42 y2954 ff1 fsa fc2 sc0 ls0 ws12\">Due within </td><td class=\"t m1 x7e2 h42 y2954 ff1 fsa fc2 sc0 ls0 ws0\">Due between </td><td class=\"t m1 x7e3 h42 y2954 ff1 fsa fc2 sc0 ls0 ws0\">Due between </td><td class=\"t m1 x7e4 h42 y2954 ff1 fsa fc2 sc0 ls0 ws0\">Due after </td><td></td><td class=\"t m1 x7e5 h42 y2955 ff1 fsa fc2 sc0 ls0 ws0\">balance sheet </td></tr><tr><td class=\"t m1 x1fe h42 y2956 ff1 fsa fc2 sc0 ls0 ws0\">Contractual cash fl<span class=\"_ _2\"></span>ows<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x7e6 h42 y2956 ff1 fsa fc2 sc0 ls0 ws12\">1 year<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x7e2 h42 y2956 ff1 fsa fc2 sc0 ls0 ws0\">1 and 3 years<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x7e7 h42 y2956 ff1 fsa fc2 sc0 ls0 ws0\">3 and 5 years<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x7e8 h42 y2956 ff1 fsa fc2 sc0 ls0 ws12\">5 years<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x7e9 h42 y2956 ff1 fsa fc2 sc0 ls96 wsa4\">To<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x7ea h42 y2957 ff1 fsa fc2 sc0 ls0 ws0\">date<span class=\"_ _2b1\"> </span></td></tr><tr><td class=\"t m1 x1fe h42 y2958 ff1 fsa fc2 sc0 lsdf wsf0\">2024<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x566 h42 y2958 ff1 fsa fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x567 h42 y2958 ff1 fsa fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x568 h42 y2958 ff1 fsa fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x1fd h42 y2958 ff1 fsa fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x1fb h42 y2958 ff1 fsa fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x1fc h42 y2959 ff1 fsa fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2b1\"> </span></td></tr><tr><td class=\"c x1c0 y295a w5dc hef\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">Borrowings</div><div class=\"t m1 x7eb h1f y27b5 ff4 fs13 fc0 sc0 ls0 ws0\">1<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7ec y295b wf5 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7ed y295b wf5 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7ee y295b w5dd he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls9d wsaa\">1<span class=\"_ _3\"></span>20,<span class=\"_ _3\"></span>2<span class=\"_ _3\"></span>66<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7ef y295b wfb he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7f0 y295b w5de he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls9d wsaa\">1<span class=\"_ _3\"></span>20,<span class=\"_ _3\"></span>26<span class=\"_ _3\"></span>6<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7f1 y295b w500 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls97 wsa5\">118,<span class=\"_ _3\"></span>2<span class=\"_ _3\"></span>9<span class=\"_ _3\"></span>2<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y295c w5df he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls0 ws0\">Inter<span class=\"_ _10\"></span>est on borrowings<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7f2 y295c w5e0 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls78 ws7d\">8,0<span class=\"_ _3\"></span>25<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7f3 y295c w5e1 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls80 ws87\">15<span class=\"_ _3\"></span>,36<span class=\"_ _3\"></span>4<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7f4 y295c w5e2 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 lsa6 wsb4\">6,031<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7f5 y295c wf5 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7f6 y295c w5e3 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 lsa8 wsb6\">2<span class=\"_ _6\"></span>9,<span class=\"_ _f\"></span>4<span class=\"_ _6\"></span>2<span class=\"_ _f\"></span>0<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x392 y295c wad he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls6 wsb\">73<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y295d w5e4 he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls0 ws0\">Lease capit<span class=\"_ _2\"></span>al repayments<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7f7 y295d waa he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls61 ws64\">3,<span class=\"_ _3\"></span>25<span class=\"_ _3\"></span>7<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7f8 y295d w5e5 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls98 wsa6\">6,<span class=\"_ _3\"></span>25<span class=\"_ _3\"></span>1<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7f9 y295d w5e6 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls61 ws64\">3,0<span class=\"_ _3\"></span>8<span class=\"_ _3\"></span>5<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7fa y295d w5e7 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls6 wsb\">3<span class=\"_ _3\"></span>,73<span class=\"_ _3\"></span>6<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7fb y295d w5e8 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls80 ws87\">16,32<span class=\"_ _3\"></span>9<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7fc y295d w522 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls80 ws87\">16,32<span class=\"_ _3\"></span>9<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y295e w5e9 he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls0 ws0\">Lease f<span class=\"_ _10\"></span>uture inter<span class=\"_ _2\"></span>est payments<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7fd y295e w5ea he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls90 ws99\">655<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7fe y295e w5eb he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls1b ws22\">843<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7ff y295e w5ec he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls1b ws22\">371<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x574 y295e w5ed he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls6a ws6e\">2<span class=\"_ _3\"></span>29<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x800 y295e w5ee he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls9d wsaa\">2,0<span class=\"_ _3\"></span>98<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x801 y295e wf5 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y295f w5ef he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls0 ws0\">Merchant<span class=\"_ _10\"></span> accrual<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x802 y295f w5f0 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls9e wsab\">4<span class=\"_ _3\"></span>8,133<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x4cd y295f wf6 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x803 y295f wfb he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7b8 y295f wf5 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x804 y295f w5f1 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls9e wsab\">4<span class=\"_ _3\"></span>8<span class=\"_ _3\"></span>,133<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x805 y295f w5f2 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls90 ws99\">45,27<span class=\"_ _10\"></span>4<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c x1c0 y2960 w5f3 hf0\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>rade and other financial liabilities</div><div class=\"t m1 x806 h1f y27c3 ff4 fs13 fc0 sc0 ls0 ws0\">2<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x807 y27ee w5c8 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls57 ws5a\">4<span class=\"_ _3\"></span>2<span class=\"_ _3\"></span>,75<span class=\"_ _6\"></span>5<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x808 y27ee w2ac he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls92 ws9c\">638<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x809 y27ee wf5 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x80a y27ee wf5 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x80b y27ee w5f4 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls80 ws87\">43,393<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x80c y27ee w5f4 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls80 ws87\">43,393<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y27dd w5f5 he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls0 ws0\">Non-derivative financial liabilities<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x80d y27dd w5f6 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls78 ws7d\">10<span class=\"_ _3\"></span>2<span class=\"_ _3\"></span>,82<span class=\"_ _3\"></span>5<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x80e y27dd w16e he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls97 wsa5\">23,0<span class=\"_ _3\"></span>96<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x80f y27dd w5f7 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 lsa8 wsb6\">1<span class=\"_ _6\"></span>2<span class=\"_ _6\"></span>9,<span class=\"_ _3\"></span>7<span class=\"_ _6\"></span>5<span class=\"_ _6\"></span>3<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x810 y27dd w5f8 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls2f ws36\">3,9<span class=\"_ _3\"></span>6<span class=\"_ _6\"></span>5<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x811 y27dd w5f9 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls9d wsaa\">259<span class=\"_ _10\"></span>,639<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x812 y27dd w5fa he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls6 wsb\">2<span class=\"_ _3\"></span>23,<span class=\"_ _3\"></span>361<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y27a4 w5fb he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls0 ws0\">Inter<span class=\"_ _10\"></span>est rate swap<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x292 y27a4 wf5 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x26c y27a4 wf5 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x293 y27a4 wf5 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x2c0 y27a4 wfb he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x813 y27a4 wf5 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x814 y27a4 wf5 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y2723 w5fc he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls0 ws0\">Inter<span class=\"_ _10\"></span>est rate caps<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x815 y2723 w5fd he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls80 ws87\">93<span class=\"_ _3\"></span>5<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x816 y2723 w5fe he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls3e ws41\">92<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x817 y2723 wf5 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x818 y2723 wf5 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x65c y2723 w5ff he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls80 ws87\">1,<span class=\"_ _3\"></span>02<span class=\"_ _3\"></span>7<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x819 y2723 w2ba he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls80 ws87\">1,0<span class=\"_ _3\"></span>0<span class=\"_ _3\"></span>2<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y2717 w600 he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls0 ws0\">Derivative financial assets<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x81a y2717 w254 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls80 ws87\">935<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x81b y2717 w5fe he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls3e ws41\">92<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x81c y2717 wf5 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7f5 y2717 wf5 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x81d y2717 w5ff he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls80 ws87\">1,0<span class=\"_ _3\"></span>2<span class=\"_ _3\"></span>7<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x81e y2717 w601 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls80 ws87\">1,<span class=\"_ _3\"></span>0<span class=\"_ _3\"></span>0<span class=\"_ _3\"></span>2<span class=\"_ _2b1\"> </span></div></td></tr></table><table class=\"s w602 h12e\" id=\"_d513ef09-6dd8-430b-9e46-1877b7d35344\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m1 x721 h42 y2961 ff1 fsa fc2 sc0 ls0 ws0\">Carrying </td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m1 x7e0 h42 y2962 ff1 fsa fc2 sc0 ls0 ws0\">amount at </td></tr><tr><td></td><td class=\"t m1 x7e1 h42 y2963 ff1 fsa fc2 sc0 ls0 ws12\">Due within </td><td class=\"t m1 x7e2 h42 y2963 ff1 fsa fc2 sc0 ls0 ws0\">Due between </td><td class=\"t m1 x7e3 h42 y2963 ff1 fsa fc2 sc0 ls0 ws0\">Due between </td><td class=\"t m1 x7e4 h42 y2963 ff1 fsa fc2 sc0 ls0 ws0\">Due after </td><td></td><td class=\"t m1 x7e5 h42 y2964 ff1 fsa fc2 sc0 ls0 ws0\">balance sheet </td></tr><tr><td class=\"t m1 x1fe h42 y2965 ff1 fsa fc2 sc0 ls0 ws0\">Contractual cash fl<span class=\"_ _2\"></span>ows<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x7e6 h42 y2965 ff1 fsa fc2 sc0 ls0 ws12\">1 year<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x7e2 h42 y2965 ff1 fsa fc2 sc0 ls0 ws0\">1 and 3 years<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x7e7 h42 y2965 ff1 fsa fc2 sc0 ls0 ws0\">3 and 5 years<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x7e8 h42 y2965 ff1 fsa fc2 sc0 ls0 ws12\">5 years<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x7e9 h42 y2965 ff1 fsa fc2 sc0 ls96 wsa4\">To<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x7ea h42 y2966 ff1 fsa fc2 sc0 ls0 ws0\">date<span class=\"_ _2b1\"> </span></td></tr><tr><td class=\"t m1 x1fe h42 y2967 ff1 fsa fc2 sc0 lsd ws9f\">2023<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x566 h42 y2967 ff1 fsa fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x567 h42 y2967 ff1 fsa fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x568 h42 y2967 ff1 fsa fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x1fd h42 y2967 ff1 fsa fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x1fb h42 y2967 ff1 fsa fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x1fc h42 y2968 ff1 fsa fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2b1\"> </span></td></tr><tr><td class=\"c x1c0 y2969 w5dc hef\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">Borrowings</div><div class=\"t m1 x7eb h1f y27b5 ff4 fs13 fc0 sc0 ls0 ws0\">1<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7ec y2969 wdd he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x81f y2969 w603 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls112 ws126\">1<span class=\"_ _2\"></span>7<span class=\"_ _10\"></span>5<span class=\"_ _10\"></span>,000<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x820 y2969 we1 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x821 y2969 w6c he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x822 y2969 w604 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls112 ws126\">17<span class=\"_ _4\"></span>5,<span class=\"_ _10\"></span>000<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x823 y2969 w508 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls9b wsa8\">1<span class=\"_ _3\"></span>70,493<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y296a w5df he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">Inter<span class=\"_ _10\"></span>est on borrowings<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x824 y296a w605 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls74 ws79\">12,5<span class=\"_ _3\"></span>3<span class=\"_ _3\"></span>3<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x825 y296a w606 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls97 wsa5\">24<span class=\"_ _3\"></span>,8<span class=\"_ _3\"></span>0<span class=\"_ _3\"></span>4<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x826 y296a w6c he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x827 y296a we1 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x828 y296a w309 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 lsa3 wsb1\">37<span class=\"_ _4\"></span>,337<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x829 y296a wae he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls68 ws6c\">27<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y296b w5e4 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">Lease capit<span class=\"_ _2\"></span>al repayments<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x82a y296b w607 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls7a ws80\">3,<span class=\"_ _10\"></span>444<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x82b y296b w608 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls92 ws9c\">6,<span class=\"_ _3\"></span>212<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x82c y296b w609 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 lsaa wsb8\">4<span class=\"_ _6\"></span>,9<span class=\"_ _3\"></span>4<span class=\"_ _f\"></span>6<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x82d y296b w60a he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 lsaa wsb8\">4<span class=\"_ _f\"></span>,9<span class=\"_ _6\"></span>2<span class=\"_ _6\"></span>3<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x82e y296b w60b he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls91 ws9b\">1<span class=\"_ _3\"></span>9,<span class=\"_ _6\"></span>5<span class=\"_ _6\"></span>2<span class=\"_ _3\"></span>5<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x82f y296b w60c he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls91 ws9b\">1<span class=\"_ _3\"></span>9,<span class=\"_ _6\"></span>5<span class=\"_ _6\"></span>2<span class=\"_ _3\"></span>5<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y296c w5e9 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">Lease f<span class=\"_ _10\"></span>uture inter<span class=\"_ _2\"></span>est payments<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x830 y296c w60d he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls113 ws127\">7<span class=\"_ _6\"></span>76<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x831 y296c w60e he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls80 ws87\">1,0<span class=\"_ _3\"></span>89<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x832 y296c w60f he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls38 ws11a\">532<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x833 y296c w3d6 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls5e ws62\">379<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x834 y296c w610 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls113 ws127\">2<span class=\"_ _3\"></span>,<span class=\"_ _3\"></span>7<span class=\"_ _6\"></span>76<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x1f5 y296c w6c he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c x1c0 y295f w5ca hef\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">Merchant<span class=\"_ _10\"></span> accrual</div><div class=\"t m1 x670 h1f y27b5 ff4 fs13 fc0 sc0 ls0 ws0\">3<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x807 y295f w611 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls35 ws61\">53,5<span class=\"_ _3\"></span>04<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x835 y295f we1 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x836 y295f w6c he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x837 y295f w6c he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x838 y295f w612 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls35 ws61\">53,5<span class=\"_ _3\"></span>0<span class=\"_ _3\"></span>4<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x839 y295f w612 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls35 ws61\">5<span class=\"_ _3\"></span>3,5<span class=\"_ _3\"></span>04<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c x1c0 y27d3 w5f3 hef\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>rade and other financial liabilities</div><div class=\"t m1 x806 h1f y27b5 ff4 fs13 fc0 sc0 ls0 ws0\">2<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x83a y27d3 w613 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 lsa5 wsb3\">4<span class=\"_ _6\"></span>7,<span class=\"_ _f\"></span>5<span class=\"_ _21\"> </span>6<span class=\"_ _3\"></span>7<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x83b y27d3 w614 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls9c wsa9\">3<span class=\"_ _10\"></span>,806<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x83c y27d3 w6c he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x83d y27d3 we1 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x83e y27d3 w615 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 lse2 wsf3\">5<span class=\"_ _3\"></span>1,<span class=\"_ _3\"></span>2<span class=\"_ _3\"></span>73<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x83f y27d3 w616 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 lse2 wsf3\">51<span class=\"_ _3\"></span>,3<span class=\"_ _3\"></span>73<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y28fc w5f5 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">Non-derivative financial liabilities<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x840 y28fc w617 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 lsa5 wsb3\">1<span class=\"_ _6\"></span>1<span class=\"_ _f\"></span>7,<span class=\"_ _6\"></span>8<span class=\"_ _f\"></span>2<span class=\"_ _f\"></span>4<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x841 y28fc w618 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 lsaa wsb8\">2<span class=\"_ _6\"></span>1<span class=\"_ _f\"></span>0<span class=\"_ _6\"></span>,9<span class=\"_ _6\"></span>1<span class=\"_ _6\"></span>1<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x842 y28fc w288 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls3 ws8\">5,<span class=\"_ _3\"></span>4<span class=\"_ _3\"></span>78<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x843 y28fc w619 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls35 ws61\">5,3<span class=\"_ _3\"></span>0<span class=\"_ _3\"></span>2<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x844 y28fc w61a he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls91 ws9b\">3<span class=\"_ _6\"></span>3<span class=\"_ _6\"></span>9,<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span>1<span class=\"_ _6\"></span>5<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x845 y28fc w61b he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 lsaa wsb8\">2<span class=\"_ _6\"></span>9<span class=\"_ _3\"></span>4<span class=\"_ _f\"></span>,9<span class=\"_ _6\"></span>2<span class=\"_ _f\"></span>2<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y2773 w5fb he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">Inter<span class=\"_ _10\"></span>est rate swap<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x846 y2773 w61c he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls9b wsa8\">723<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x847 y2773 w6c he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x848 y2773 w6c he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x849 y2773 we1 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x84a y2773 w61d he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls9b wsa8\">723<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x84b y2773 w61e he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls9b wsa8\">70<span class=\"_ _3\"></span>6<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y2774 w5fc he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">Inter<span class=\"_ _10\"></span>est rate caps<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x84c y2774 w61f he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls9d wsaa\">1,<span class=\"_ _3\"></span>216<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x84d y2774 w620 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls63 ws66\">42<span class=\"_ _3\"></span>2<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x84e y2774 we1 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x84f y2774 we1 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x850 y2774 w621 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls9d wsaa\">1,63<span class=\"_ _3\"></span>8<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x851 y2774 w622 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls113 ws127\">1<span class=\"_ _3\"></span>,<span class=\"_ _3\"></span>76<span class=\"_ _6\"></span>2<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y2717 w600 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">Derivative financial assets<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x852 y2717 w623 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 lsaa wsb8\">1<span class=\"_ _3\"></span>,9<span class=\"_ _f\"></span>2<span class=\"_ _3\"></span>3<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x853 y2717 w624 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls63 ws66\">422<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x854 y2717 w6c he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x5de y2717 w6c he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x855 y2717 w625 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls49 ws4c\">2,<span class=\"_ _3\"></span>3<span class=\"_ _3\"></span>61<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x856 y2717 w626 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls74 ws79\">2,4<span class=\"_ _3\"></span>6<span class=\"_ _3\"></span>8<span class=\"_ _2b1\"> </span></div></td></tr></table>1 <span class=\"_ _a\"> </span>Fo<span class=\"_ _3\"></span>r th<span class=\"_ _3\"></span>e pur<span class=\"_ _3\"></span>po<span class=\"_ _3\"></span>se o<span class=\"_ _3\"></span>f th<span class=\"_ _3\"></span>ese t<span class=\"_ _3\"></span>abl<span class=\"_ _3\"></span>es, b<span class=\"_ _3\"></span>or<span class=\"_ _3\"></span>row<span class=\"_ _3\"></span>ing<span class=\"_ _3\"></span>s are d<span class=\"_ _3\"></span>efin<span class=\"_ _3\"></span>ed a<span class=\"_ _3\"></span>s gro<span class=\"_ _3\"></span>ss b<span class=\"_ _3\"></span>orr<span class=\"_ _3\"></span>owi<span class=\"_ _3\"></span>ngs e<span class=\"_ _3\"></span>xcl<span class=\"_ _3\"></span>udi<span class=\"_ _3\"></span>ng l<span class=\"_ _3\"></span>eas<span class=\"_ _3\"></span>e li<span class=\"_ _3\"></span>abi<span class=\"_ _3\"></span>li<span class=\"_ _3\"></span>tie<span class=\"_ _3\"></span>s an<span class=\"_ _3\"></span>d fai<span class=\"_ _3\"></span>r valu<span class=\"_ _3\"></span>e of d<span class=\"_ _3\"></span>er<span class=\"_ _3\"></span>iva<span class=\"_ _3\"></span>ti<span class=\"_ _3\"></span>ve ins<span class=\"_ _3\"></span>tr<span class=\"_ _3\"></span>um<span class=\"_ _3\"></span>en<span class=\"_ _3\"></span>ts<span class=\"_ _3\"></span>.<span class=\"_ _2b1\"> </span>2 <span class=\"_ _b\"> </span> <span class=\"_ _20\"></span>Con<span class=\"_ _3\"></span>sis<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>s of t<span class=\"_ _3\"></span>rad<span class=\"_ _3\"></span>e an<span class=\"_ _3\"></span>d ot<span class=\"_ _3\"></span>her p<span class=\"_ _3\"></span>ay<span class=\"_ _3\"></span>abl<span class=\"_ _3\"></span>es t<span class=\"_ _3\"></span>ha<span class=\"_ _3\"></span>t me<span class=\"_ _3\"></span>et th<span class=\"_ _3\"></span>e de<span class=\"_ _3\"></span>fini<span class=\"_ _3\"></span>tio<span class=\"_ _3\"></span>n of fi<span class=\"_ _3\"></span>nan<span class=\"_ _3\"></span>ci<span class=\"_ _3\"></span>al li<span class=\"_ _3\"></span>ab<span class=\"_ _3\"></span>ili<span class=\"_ _3\"></span>ti<span class=\"_ _3\"></span>es un<span class=\"_ _3\"></span>de<span class=\"_ _3\"></span>r IAS 32 (exclu<span class=\"_ _3\"></span>di<span class=\"_ _3\"></span>ng m<span class=\"_ _3\"></span>erc<span class=\"_ _3\"></span>han<span class=\"_ _3\"></span>t ac<span class=\"_ _3\"></span>cr<span class=\"_ _3\"></span>ua<span class=\"_ _3\"></span>l, wh<span class=\"_ _3\"></span>ic<span class=\"_ _3\"></span>h is sp<span class=\"_ _3\"></span>li<span class=\"_ _3\"></span>t our s<span class=\"_ _3\"></span>ep<span class=\"_ _3\"></span>ara<span class=\"_ _3\"></span>te<span class=\"_ _3\"></span>ly ab<span class=\"_ _3\"></span>ove)<span class=\"_ _10\"></span>.<span class=\"_ _2b1\"> </span>3 <span class=\"_ _8\"> </span> <span class=\"_ _20\"></span>The m<span class=\"_ _3\"></span>er<span class=\"_ _3\"></span>ch<span class=\"_ _3\"></span>ant a<span class=\"_ _3\"></span>cc<span class=\"_ _3\"></span>ru<span class=\"_ _3\"></span>al b<span class=\"_ _3\"></span>alan<span class=\"_ _3\"></span>ce a<span class=\"_ _3\"></span>s at 3<span class=\"_ _3\"></span>0 Apr<span class=\"_ _3\"></span>il 20<span class=\"_ _3\"></span>23 has b<span class=\"_ _3\"></span>ee<span class=\"_ _3\"></span>n res<span class=\"_ _3\"></span>ta<span class=\"_ _3\"></span>ted t<span class=\"_ _3\"></span>o excl<span class=\"_ _3\"></span>ud<span class=\"_ _3\"></span>e V<span class=\"_ _2\"></span>A<span class=\"_ _10\"></span>T in r<span class=\"_ _3\"></span>ela<span class=\"_ _3\"></span>ti<span class=\"_ _3\"></span>on to t<span class=\"_ _3\"></span>his l<span class=\"_ _3\"></span>ia<span class=\"_ _3\"></span>bil<span class=\"_ _3\"></span>it<span class=\"_ _3\"></span>y o<span class=\"_ _3\"></span>f \u00a32,292,00<span class=\"_ _3\"></span>0. IFRS 7 requir<span class=\"_ _10\"></span>es the contractual futur<span class=\"_ _10\"></span>e interest<span class=\"_ _10\"></span> cost of a financial liability to be included within the abo<span class=\"_ _2\"></span>ve table.<span class=\"_ _4\"></span> As disclosed in Note 19 of these consolidat<span class=\"_ _10\"></span>ed financial statements, borro<span class=\"_ _2\"></span>wings are curr<span class=\"_ _2\"></span>ently dr<span class=\"_ _10\"></span>awn under a revolving credit<span class=\"_ _10\"></span> facilit<span class=\"_ _3\"></span>y and r<span class=\"_ _2\"></span>epayments can be made at any <span class=\"_ _10\"></span>time without penalt<span class=\"_ _3\"></span>y<span class=\"_ _10\"></span>.<span class=\"_ _10\"></span> As such ther<span class=\"_ _2\"></span>e is no contractual f<span class=\"_ _10\"></span>uture inter<span class=\"_ _10\"></span>est cost.<span class=\"_ _10\"></span> Interest<span class=\"_ _2\"></span> is payable on borrowings\u2019 dr<span class=\"_ _10\"></span>awn amounts at a floating r<span class=\"_ _2\"></span>efer<span class=\"_ _2\"></span>ence rat<span class=\"_ _2\"></span>e plus margin.<span class=\"_ _10\"></span> The r<span class=\"_ _10\"></span>eference r<span class=\"_ _2\"></span>ates ar<span class=\"_ _2\"></span>e SONIA<span class=\"_ _10\"></span> for loan in S<span class=\"_ _10\"></span>terling, EURIBOR for loans in Eur<span class=\"_ _2\"></span>o and SOFR for loans in U<span class=\"_ _10\"></span>S Dollars. The merchant<span class=\"_ _10\"></span> accrual contractual cash flows amount due <span class=\"_ _2\"></span>within one year r<span class=\"_ _10\"></span>epresents the undiscount<span class=\"_ _2\"></span>ed gross value.<span class=\"_ _4\"></span> The contr<span class=\"_ _2\"></span>actual cash flows being due within one year<span class=\"_ _2\"></span> is differ<span class=\"_ _2\"></span>ent fr<span class=\"_ _10\"></span>om the forecast<span class=\"_ _10\"></span> cash flow profile used t<span class=\"_ _2\"></span>o discount the liability under IFRS 9<span class=\"_ _4\"></span>.<span class=\"_ _2\"></span> Amounts ar<span class=\"_ _10\"></span>e<span class=\"_ _3\"></span> due when the cust<span class=\"_ _10\"></span>omer redeems the voucher<span class=\"_ _2\"></span> which is outside of the con<span class=\"_ _2\"></span>trol of<span class=\"_ _2\"></span> the Group, hence its classification as a curr<span class=\"_ _10\"></span>ent liabilit<span class=\"_ _3\"></span>y and its contractual cash flows being <span class=\"_ _2\"></span>within one year<span class=\"_ _10\"></span>.<span class=\"_ _2\"></span> However, hist<span class=\"_ _2\"></span>orical redemption periods show<span class=\"_ _2\"></span> that actual r<span class=\"_ _2\"></span>edemptions differ f<span class=\"_ _2\"></span>rom the contractual period and <span class=\"_ _10\"></span>therefore on a f<span class=\"_ _10\"></span>orecast basis the cash flows span mor<span class=\"_ _10\"></span>e than one year, as a result <span class=\"_ _10\"></span>the liabilit<span class=\"_ _3\"></span>y is discounted.<span class=\"_ _10\"></span> It is not e<span class=\"_ _2\"></span>xpected that<span class=\"_ _2\"></span> the cash flows included in the maturity analysis could occur significantly earlier, or<span class=\"_ _2\"></span> at significantly diff<span class=\"_ _10\"></span>erent amounts.<span class=\"_ _2b1\"> </span>iv<span class=\"_ _10\"></span>) M<span class=\"_ _3\"></span>arket risk<span class=\"_ _2b1\"> </span>Currency ri<span class=\"_ _3\"></span>sk<span class=\"_ _2b1\"> </span>Currency<span class=\"_ _2\"></span> risk involves <span class=\"_ _2\"></span>the potential f<span class=\"_ _10\"></span>or financial loss arising from changes in f<span class=\"_ _10\"></span>oreign exchange r<span class=\"_ _2\"></span>ates:<span class=\"_ _2b1\"> </span>\u2022 <span class=\"_ _0\"> </span>Tr<span class=\"_ _10\"></span>anslation risk is exposure t<span class=\"_ _10\"></span>o changes in values of items in the financial s<span class=\"_ _2\"></span>tatemen<span class=\"_ _2\"></span>ts caused by tr<span class=\"_ _10\"></span>anslating items into S<span class=\"_ _10\"></span>terling.<span class=\"_ _10\"></span> This is the Group\u2019s principal curr<span class=\"_ _10\"></span>ency exposure in view<span class=\"_ _10\"></span> of its overseas operations.<span class=\"_ _2b1\"> </span>\u2022 <span class=\"_ _0\"> </span>Tr<span class=\"_ _10\"></span>ansaction risk arises from changes in ex<span class=\"_ _10\"></span>change rates fr<span class=\"_ _10\"></span>om the time a foreign curr<span class=\"_ _10\"></span>ency transaction is en<span class=\"_ _2\"></span>ter<span class=\"_ _2\"></span>ed into until it<span class=\"_ _10\"></span> is set<span class=\"_ _3\"></span>tled.<span class=\"_ _10\"></span> This is relevan<span class=\"_ _10\"></span>t to the Gr<span class=\"_ _2\"></span>oup\u2019s operating activities outside the UK, <span class=\"_ _2\"></span>which are gener<span class=\"_ _2\"></span>ally conducted in local curr<span class=\"_ _10\"></span>ency<span class=\"_ _10\"></span>. <span class=\"_ _10\"></span>T<span class=\"_ _10\"></span>ransaction risk is not consider<span class=\"_ _10\"></span>ed significant, as the Group primarily <span class=\"_ _2\"></span>transacts in <span class=\"_ _2\"></span>Sterling and Eur<span class=\"_ _10\"></span>os and generates cash flows in each curr<span class=\"_ _2\"></span>ency which are sufficient<span class=\"_ _2\"></span> to cov<span class=\"_ _2\"></span>er operating costs.<span class=\"_ _2b1\"> </span>\u2022 <span class=\"_ _0\"> </span>Other currency e<span class=\"_ _2\"></span>xposures comprise curr<span class=\"_ _2\"></span>ency gains and losses r<span class=\"_ _2\"></span>ecognised in the income stat<span class=\"_ _10\"></span>ement, relating to o<span class=\"_ _2\"></span>ther monetary assets and liabilities that ar<span class=\"_ _2\"></span>e not denominated in <span class=\"_ _2\"></span>the functional curr<span class=\"_ _10\"></span>ency of the entity involved.<span class=\"_ _4\"></span> At 30 <span class=\"_ _10\"></span>April 2024 and 30 <span class=\"_ _2\"></span>April 2023, these exposures <span class=\"_ _10\"></span>were not material <span class=\"_ _2\"></span>to the Gr<span class=\"_ _10\"></span>oup.<span class=\"_ _2b1\"> </span>For <span class=\"_ _10\"></span>the mitigation of currency risk, the Gr<span class=\"_ _10\"></span>oup has implemented strat<span class=\"_ _10\"></span>egies, including the use of flexible forward contr<span class=\"_ _10\"></span>acts to purchase Euros, U<span class=\"_ _2\"></span>S Dollars, and Aus<span class=\"_ _2\"></span>tralian Dollars in ex<span class=\"_ _10\"></span>change for S<span class=\"_ _10\"></span>terling.<span class=\"_ _2b1\"> </span>Inter<span class=\"_ _3\"></span>est<span class=\"_ _3\"></span> rate ri<span class=\"_ _3\"></span>sk<span class=\"_ _2b1\"> </span>Inter<span class=\"_ _10\"></span>est rate risk<span class=\"_ _2\"></span> involves the po<span class=\"_ _2\"></span>tential f<span class=\"_ _10\"></span>or financial loss arising from changes in mark<span class=\"_ _10\"></span>et interes<span class=\"_ _2\"></span>t rat<span class=\"_ _10\"></span>es. <span class=\"_ _10\"></span>The Group is exposed t<span class=\"_ _2\"></span>o inter<span class=\"_ _10\"></span>est rat<span class=\"_ _2\"></span>e risk arising fr<span class=\"_ _2\"></span>om borrowings under<span class=\"_ _2\"></span> the Rev<span class=\"_ _2\"></span>olving Credit F<span class=\"_ _10\"></span>acilit<span class=\"_ _3\"></span>y, which incurs inter<span class=\"_ _10\"></span>est at a floating ref<span class=\"_ _10\"></span>erence rate plus a mar<span class=\"_ _10\"></span>gin. The ref<span class=\"_ _10\"></span>erence rates ar<span class=\"_ _10\"></span>e SONIA f<span class=\"_ _2\"></span>or loans in S<span class=\"_ _10\"></span>terling, EURIBOR for loans in Eur<span class=\"_ _10\"></span>o and SOFR for loans in U<span class=\"_ _2\"></span>S Dollars.<span class=\"_ _10\"></span> As<span class=\"_ _10\"></span> at<span class=\"_ _10\"></span> 30<span class=\"_ _10\"></span> Ap<span class=\"_ _10\"></span>ril<span class=\"_ _10\"></span> 20<span class=\"_ _10\"></span>24<span class=\"_ _10\"></span> th<span class=\"_ _10\"></span>e Group had dr<span class=\"_ _10\"></span>awn down \u00a31<span class=\"_ _3\"></span>13,000,000 and \u20ac8,500,000 of the available r<span class=\"_ _10\"></span>evolving credit f<span class=\"_ _2\"></span>acility<span class=\"_ _10\"></span>. <span class=\"_ _10\"></span>There was no f<span class=\"_ _10\"></span>oreign exchange impact on borrowings during <span class=\"_ _2\"></span>the year as <span class=\"_ _2\"></span>the Euro dr<span class=\"_ _2\"></span>aw down occurr<span class=\"_ _2\"></span>ed on the last day o<span class=\"_ _2\"></span>f the financial y<span class=\"_ _2\"></span>ear<span class=\"_ _2\"></span>. T<span class=\"_ _10\"></span>o mitigate this risk, <span class=\"_ _2\"></span>the Group has implement<span class=\"_ _10\"></span>ed hedging strategies.<span class=\"_ _10\"></span> The Gr<span class=\"_ _10\"></span>oup\u2019s interest<span class=\"_ _2\"></span> rate hedging arr<span class=\"_ _10\"></span>angements now comprise a SONIA int<span class=\"_ _10\"></span>erest rat<span class=\"_ _10\"></span>e cap with a cap strike r<span class=\"_ _10\"></span>ate of 3.00% on \u00a37<span class=\"_ _10\"></span>0m notional until 30 November <span class=\"_ _10\"></span>2024 and a SONIA<span class=\"_ _2\"></span> inter<span class=\"_ _10\"></span>est rate cap, put<span class=\"_ _2\"></span> in place during the curren<span class=\"_ _10\"></span>t financial year, of 5.00% on \u00a35<span class=\"_ _10\"></span>0m notional from 28 Nov<span class=\"_ _2\"></span>ember 20<span class=\"_ _2\"></span>24 until <span class=\"_ _4\"></span>1 June 2025, reducing ther<span class=\"_ _10\"></span>eaf<span class=\"_ _3\"></span>ter to \u00a335m notional until e<span class=\"_ _10\"></span>xpir<span class=\"_ _6\"></span>y on 30 November <span class=\"_ _10\"></span>2025.<span class=\"_ _10\"></span> This f<span class=\"_ _2\"></span>ollows the expiry of a SONIA<span class=\"_ _10\"></span> interest<span class=\"_ _2\"></span> rate sw<span class=\"_ _2\"></span>ap (at a rat<span class=\"_ _10\"></span>e of 2.4<span class=\"_ _10\"></span>725% on \u00a390m<span class=\"_ gs85\"> </span>notional) on 30 November <span class=\"_ _10\"></span>2023.<span class=\"_ _2b1\"> </span>The Group has elect<span class=\"_ _2\"></span>ed to adopt<span class=\"_ _2\"></span> the hedge accounting r<span class=\"_ _2\"></span>equirements of<span class=\"_ _10\"></span> IFRS 9 Financial Instruments.<span class=\"_ _2\"></span> The Gr<span class=\"_ _10\"></span>oup enters hedge relationships wher<span class=\"_ _10\"></span>e the critical terms of <span class=\"_ _10\"></span>the hedging instrument and the hedged item mat<span class=\"_ _10\"></span>ch, therefor<span class=\"_ _10\"></span>e, for the prospectiv<span class=\"_ _2\"></span>e assessment of effectiv<span class=\"_ _2\"></span>eness a qualitative assessment<span class=\"_ _2\"></span> is performed.<span class=\"_ _10\"></span> Hedge ef<span class=\"_ _3\"></span>fectiveness is det<span class=\"_ _10\"></span>ermined at the origination of the hedging relationship.<span class=\"_ _10\"></span> Quantitative eff<span class=\"_ _10\"></span>ective tests are performed at each <span class=\"_ _2\"></span>year end t<span class=\"_ _2\"></span>o determine the con<span class=\"_ _2\"></span>tinuing effectiveness of<span class=\"_ _2\"></span> the relationship.<span class=\"_ _2b1\"> </span>The Group det<span class=\"_ _2\"></span>ermines the exist<span class=\"_ _2\"></span>ence of an economic r<span class=\"_ _10\"></span>elationship bet<span class=\"_ _3\"></span>ween the hedging instrument<span class=\"_ _2\"></span> and hedged item based on the inter<span class=\"_ _10\"></span>est rate, amoun<span class=\"_ _2\"></span>t and timing of<span class=\"_ _2\"></span> their r<span class=\"_ _2\"></span>espective cash flows.<span class=\"_ _10\"></span> The Gr<span class=\"_ _2\"></span>oup assesses whether the deriv<span class=\"_ _2\"></span>ative designated in each hedging relationship is expect<span class=\"_ _10\"></span>ed to be, and has been, effective in offsetting changes in cash flows of<span class=\"_ _2\"></span> the hedging item using <span class=\"_ _2\"></span>the hypothetical derivative method.<span class=\"_ _2b1\"> </span>In these hedge relationships, <span class=\"_ _10\"></span>the main sources of ineffectiveness ar<span class=\"_ _10\"></span>e:<span class=\"_ _2b1\"> </span>\u2022 <span class=\"_ _0\"> </span>The effect of the coun<span class=\"_ _10\"></span>terpar<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>y and Gr<span class=\"_ _2\"></span>oup\u2019s own credit<span class=\"_ _2\"></span> risk on the f<span class=\"_ _2\"></span>air value of<span class=\"_ _2\"></span> the cap and swap, which is not<span class=\"_ _10\"></span> reflected in the change in the fair<span class=\"_ _10\"></span> value of the hedged cash flows attributable t<span class=\"_ _10\"></span>o the change in interest<span class=\"_ _10\"></span> rates;<span class=\"_ _10\"></span> and<span class=\"_ _2b1\"> </span>\u2022 <span class=\"_ _0\"> </span>Changes in the timing of the hedged it<span class=\"_ _10\"></span>em.<span class=\"_ _2b1\"> </span>The derivative financial assets are all net<span class=\"_ _2\"></span> settled;<span class=\"_ _2\"></span> theref<span class=\"_ _10\"></span>ore, the maximum exposur<span class=\"_ _10\"></span>e to inter<span class=\"_ _10\"></span>est rate risk at<span class=\"_ _10\"></span> the reporting date is the fair value of the deriv<span class=\"_ _2\"></span>ative assets which are included in <span class=\"_ _2\"></span>the consolidated balance sheet:<span class=\"_ _2b1\"> </span><table class=\"s w5bb h12f\" id=\"_44c358ed-e508-42d7-a4a9-51390a2e04c1\"><tr><td></td><td class=\"t m1 x76b h42 y296d ff1 fsa fc2 sc0 lsdf wsf0\">2024 </td><td class=\"t m1 x74d h42 y296d ff1 fsa fc2 sc0 lsd ws9f\">2023<span class=\"_ _2b1\"> </span></td></tr><tr><td class=\"t m1 x749 h42 y296e ff1 fsa fc2 sc0 ls0 ws0\">Derivative financial assets<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x76b h42 y296e ff1 fsa fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x74d h42 y296e ff1 fsa fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2b1\"> </span></td></tr><tr><td class=\"t m1 x749 hb9 y296f ff6 fs4 fc0 sc0 ls0 ws0\">Derivatives designated as hedging instr<span class=\"_ _2\"></span>uments<span class=\"_ _2b1\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1c0 y2773 w627 he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls0 ws0\">Inter<span class=\"_ _10\"></span>est rate swaps <span class=\"_ _5\"></span>\u2013<span class=\"_ _4\"></span> cash flow hedges<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x857 y2773 wf5 he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x858 y2773 w61e he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls9b wsa8\">70<span class=\"_ _3\"></span>6<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y2774 w628 he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls0 ws0\">Inter<span class=\"_ _10\"></span>est rate caps <span class=\"_ _5\"></span>\u2013<span class=\"_ _10\"></span> cash flow hedges<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x859 y2774 w629 he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls80 ws87\">1,0<span class=\"_ _3\"></span>0<span class=\"_ _3\"></span>2<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x85a y2774 w622 he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls113 ws127\">1<span class=\"_ _3\"></span>,<span class=\"_ _3\"></span>76<span class=\"_ _6\"></span>2<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y2717 w62a he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls7b ws82\">T<span class=\"_ _4\"></span>otal derivatives financial assets<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x85b y2717 w2ba he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls80 ws87\">1,0<span class=\"_ _3\"></span>0<span class=\"_ _3\"></span>2<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x85c y2717 w62b he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls74 ws79\">2,<span class=\"_ _3\"></span>4<span class=\"_ _3\"></span>6<span class=\"_ _3\"></span>8<span class=\"_ _2b1\"> </span></div></td></tr></table><table class=\"s w5bb h12f\" id=\"_068b5b33-51bf-4c66-9b14-37ca838a6fbd\"><tr><td></td><td class=\"t m1 x76b h42 y2970 ff1 fsa fc2 sc0 lsdf wsf0\">2024 </td><td class=\"t m1 x74d h42 y2970 ff1 fsa fc2 sc0 lsd ws9f\">2023<span class=\"_ _2b1\"> </span></td></tr><tr><td></td><td class=\"t m1 x76b h42 y2971 ff1 fsa fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x74d h42 y2971 ff1 fsa fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2b1\"> </span></td></tr><tr><td class=\"t m1 x749 hb9 y2972 ff6 fs4 fc0 sc0 ls0 ws0\">Current<span class=\"_ _10\"></span> and non-current:<span class=\"_ _2b1\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1c0 y2773 w62c he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls0 ws0\">Current<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x1e2 y2773 w5c1 he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls5e ws62\">838<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x85d y2773 w8f he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls9b wsa8\">711<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y2774 w62d he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls0 ws0\">Non-current<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x85e y2774 w35b he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls17 ws1e\">164<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x85f y2774 w62e he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls9f wsac\">1,<span class=\"_ _3\"></span>75<span class=\"_ _3\"></span>7<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y2717 w62a he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls7b ws82\">T<span class=\"_ _4\"></span>otal derivatives financial assets<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x85b y2717 w2ba he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls80 ws87\">1,0<span class=\"_ _3\"></span>0<span class=\"_ _3\"></span>2<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x85c y2717 w62b he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls74 ws79\">2,<span class=\"_ _3\"></span>4<span class=\"_ _3\"></span>6<span class=\"_ _3\"></span>8<span class=\"_ _2b1\"> </span></div></td></tr></table>Cash flow interest r<span class=\"_ _3\"></span>ate swap and ca<span class=\"_ _3\"></span>p<span class=\"_ _2b1\"> </span>There w<span class=\"_ _2\"></span>as no ineffective portion recognised in finance expense that<span class=\"_ _2\"></span> arose fr<span class=\"_ _10\"></span>om cash flow hedges during the year<span class=\"_ _2\"></span> (2023:<span class=\"_ _10\"></span> \u00a3nil).<span class=\"_ _2b1\"> </span>At 30 <span class=\"_ _10\"></span>April 2024, <span class=\"_ _2\"></span>the main floating rat<span class=\"_ _2\"></span>es were <span class=\"_ _10\"></span>SONIA. Gains and losses r<span class=\"_ _10\"></span>ecognised in the cash flow hedging reserve in equit<span class=\"_ _3\"></span>y on inter<span class=\"_ _10\"></span>est rate swap and cap con<span class=\"_ _10\"></span>tracts as at 30 April <span class=\"_ _2\"></span>2024 <span class=\"_ _2\"></span>will be released t<span class=\"_ _10\"></span>o the consolidated statemen<span class=\"_ _10\"></span>t of comprehensive income as<span class=\"_ gs85\"> </span>the relat<span class=\"_ _10\"></span>ed interest<span class=\"_ _2\"></span> expense is recognised.<span class=\"_ _2b1\"> </span>The effects of <span class=\"_ _2\"></span>the cash flow int<span class=\"_ _2\"></span>erest<span class=\"_ _2\"></span> rat<span class=\"_ _2\"></span>e swap and cap hedging relationships ar<span class=\"_ _10\"></span>e as follows at 30 April:<span class=\"_ _2b1\"> </span><table class=\"s w62f h130\" id=\"_7938275c-a6a4-45d8-ad8d-5fe143b3eb86\"><tr><td></td><td class=\"c n x860 y2973 w630 h10a\"><div class=\"t m1 x1bf h42 y27f1 ff1 fsa fc2 sc0 ls0 ws0\">Inter<span class=\"_ _2\"></span>est rat<span class=\"_ _2\"></span>e swap<span class=\"_ _2b1\"> </span></div></td><td></td><td></td><td class=\"c n x861 y2973 w631 h10a\"><div class=\"t m1 x1bf h42 y27f1 ff1 fsa fc2 sc0 ls0 ws0\">Inter<span class=\"_ _2\"></span>est rat<span class=\"_ _2\"></span>e cap 3%<span class=\"_ _2b1\"> </span></div></td><td></td><td class=\"c x863 y2973 w632 h104\"><div class=\"t m1 x1bf h42 y27f1 ff1 fsa fc2 sc0 ls0 ws0\">Interest r<span class=\"_ _2\"></span>ate cap 5%</div><div class=\"t m1 x862 h57 y27f2 ff1 fs22 fc2 sc0 ls0 ws0\">1<span class=\"_ _2b1\"> </span></div></td></tr><tr><td></td><td class=\"c n x864 y2974 w633 h10a\"><div class=\"t m1 x1bf h42 y27f1 ff1 fsa fc2 sc0 lsdf wsf0\">2024<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x865 y2974 w384 h10a\"><div class=\"t m1 x1bf h42 y27f1 ff1 fsa fc2 sc0 lsd ws9f\">2023<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x866 y2974 w385 h10a\"><div class=\"t m1 x1bf h42 y27f1 ff1 fsa fc2 sc0 lsdf wsf0\">2024<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x867 y2974 w384 h10a\"><div class=\"t m1 x1bf h42 y27f1 ff1 fsa fc2 sc0 lsd ws9f\">2023<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x868 y2974 w385 h10a\"><div class=\"t m1 x1bf h42 y27f1 ff1 fsa fc2 sc0 lsdf wsf0\">2024<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x869 y2974 w384 h10a\"><div class=\"t m1 x1bf h42 y27f1 ff1 fsa fc2 sc0 lsd ws9f\">2023<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y2975 w634 he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls0 ws0\">Carr<span class=\"_ _3\"></span>ying amount of<span class=\"_ _2\"></span> derivatives (\u00a3000)<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x86a y2975 wf5 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x86b y2975 w61e he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls9b wsa8\">70<span class=\"_ _3\"></span>6<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x86c y2975 w8e he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls5e ws62\">838<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x86d y2975 w622 he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls113 ws127\">1<span class=\"_ _3\"></span>,<span class=\"_ _3\"></span>76<span class=\"_ _6\"></span>2<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x86e y2975 w35b he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls17 ws1e\">164<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x86f y2975 we1 he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"t m1 x1fe h7 y2976 ff4 fs4 fc0 sc0 ls0 ws0\">Changes in fair <span class=\"_ _10\"></span>value of the designated hedged </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c0 y279e w635 he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls0 ws0\">item (\u00a3000)<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x870 y279e w636 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls90 ws99\">84<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x871 y279e w637 he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls63 ws66\">8<span class=\"_ _3\"></span>42<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x872 y279e w638 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls92 ws9c\">63<span class=\"_ _3\"></span>0<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x873 y279e w3c6 he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls9f wsac\">1<span class=\"_ _3\"></span>,1<span class=\"_ _3\"></span>75<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x874 y279e w2a4 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls0 ws0\">1<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x875 y279e we1 he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y279f w639 he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls0 ws0\">Notional amount (\u00a3000)<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x2a7 y279f wf5 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x876 y279f w184 he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls112 ws126\">55<span class=\"_ _2\"></span>,<span class=\"_ _10\"></span>000<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x877 y279f w63a he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls117 ws12c\">70<span class=\"_ _10\"></span>,<span class=\"_ _10\"></span>000<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x878 y279f w63b he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls112 ws126\">7<span class=\"_ _10\"></span>0,<span class=\"_ _10\"></span>000<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x879 y279f w63c he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls98 wsa6\">4<span class=\"_ _3\"></span>2,5<span class=\"_ _3\"></span>0<span class=\"_ _3\"></span>0<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x87a y279f w6c he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y2716 w63d he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls0 ws0\">Hedge ratio<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x2a7 y2716 wf5 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x87b y2716 w63e he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 lse5 wsf6\">1:1<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x87c y2716 w63f he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 lse8 wsf9\">1<span class=\"_ _3\"></span>:1<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x7c0 y2716 w640 he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 lse5 wsf6\">1<span class=\"_ _3\"></span>:1<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x87d y2716 w641 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 lse8 wsf9\">1:1<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x87e y2716 w6c he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y2717 w642 he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls0 ws0\">Maturity date<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x87f y2717 wf6 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x880 y2717 w643 he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls9b wsa8\">3<span class=\"_ _3\"></span>0/<span class=\"_ _3\"></span>11<span class=\"_ _3\"></span>/2<span class=\"_ _3\"></span>023<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x881 y2717 w644 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls97 wsa5\">3<span class=\"_ _3\"></span>0/<span class=\"_ _3\"></span>11<span class=\"_ _3\"></span>/2<span class=\"_ _3\"></span>0<span class=\"_ _3\"></span>2<span class=\"_ _3\"></span>4<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x882 y2717 w645 he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls3c ws83\">30/<span class=\"_ _3\"></span>11/202<span class=\"_ _10\"></span>4<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x883 y2717 w646 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls97 wsa5\">3<span class=\"_ _3\"></span>0/<span class=\"_ _6\"></span>11/2<span class=\"_ _3\"></span>0<span class=\"_ _3\"></span>2<span class=\"_ _3\"></span>5<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x884 y2717 we1 he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td></tr></table>1 <span class=\"_ _7\"> </span> <span class=\"_ _11\"></span>Th<span class=\"_ _3\"></span>e Grou<span class=\"_ _3\"></span>p pu<span class=\"_ _3\"></span>t in pl<span class=\"_ _3\"></span>ac<span class=\"_ _3\"></span>e an in<span class=\"_ _3\"></span>tere<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>t rate c<span class=\"_ _3\"></span>ap d<span class=\"_ _3\"></span>uri<span class=\"_ _3\"></span>ng t<span class=\"_ _3\"></span>he ye<span class=\"_ _3\"></span>ar o<span class=\"_ _3\"></span>f 5.00% o<span class=\"_ _3\"></span>n \u00a350m n<span class=\"_ _3\"></span>ot<span class=\"_ _3\"></span>ion<span class=\"_ _3\"></span>al f<span class=\"_ _3\"></span>rom 29 N<span class=\"_ _3\"></span>ovem<span class=\"_ _3\"></span>be<span class=\"_ _3\"></span>r 2024 unt<span class=\"_ _3\"></span>il 1 Ju<span class=\"_ _3\"></span>ne 2025, re<span class=\"_ _3\"></span>duc<span class=\"_ _3\"></span>in<span class=\"_ _3\"></span>g th<span class=\"_ _3\"></span>ere<span class=\"_ _3\"></span>af<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>er to \u00a335<span class=\"_ _3\"></span>m no<span class=\"_ _3\"></span>tio<span class=\"_ _3\"></span>na<span class=\"_ _3\"></span>l unt<span class=\"_ _3\"></span>il ex<span class=\"_ _3\"></span>pir<span class=\"_ _6\"></span>y on 28 Nove<span class=\"_ _3\"></span>mb<span class=\"_ _3\"></span>er 2025. Inter<span class=\"_ _10\"></span>est rate mov<span class=\"_ _2\"></span>ements on deposits, lease liabilities, trade pay<span class=\"_ _2\"></span>ables, trade r<span class=\"_ _10\"></span>eceivables and other financial instruments do not pr<span class=\"_ _10\"></span>esent a material exposur<span class=\"_ _10\"></span>e to the Group\u2019s balance sheet.<span class=\"_ _2b1\"> </span>The table below<span class=\"_ _10\"></span> details changes in derivative assets arising from financing activities, including both cash and non-cash changes.<span class=\"_ _2b1\"> </span><table class=\"s w647 h131\" id=\"_3b4871e8-92f1-4d2e-8046-1ac156ca8bbd\"><tr><td></td><td class=\"t m1 x7e0 h42 y2977 ff1 fsa fc2 sc0 ls0 ws0\">Derivative </td></tr><tr><td></td><td class=\"t m1 x885 h42 y2978 ff1 fsa fc2 sc0 ls0 ws0\">assets<span class=\"_ _2b1\"> </span></td></tr><tr><td></td><td class=\"t m1 x1fc h42 y2979 ff1 fsa fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2b1\"> </span></td></tr><tr><td class=\"c n x1c0 y27ff w346 he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls0 ws0\">1 May 20<span class=\"_ _3\"></span>22<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x76a y27ff w6c he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y2829 w648 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">Cash outflow<span class=\"_ _3\"></span>/<span class=\"_ _5\"></span> (inflow)<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x886 y2829 w649 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls49 ws4c\">612<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y297a w64a he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls0 ws0\">Non-cash movement<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x887 y297a w4e9 he5\"><div class=\"t m1 x1bf h7 y2757 ff4 fs4 fc0 sc0 ls9d wsaa\">1,85<span class=\"_ _3\"></span>6<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y27a9 w35f he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls0 ws0\">30 April 2<span class=\"_ _3\"></span>023<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x888 y27a9 w626 he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls74 ws79\">2,4<span class=\"_ _3\"></span>6<span class=\"_ _3\"></span>8<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y279f w648 he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls0 ws0\">Cash outflow<span class=\"_ _3\"></span>/<span class=\"_ _5\"></span> (inflow)<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x2ec y279f w64b he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 lsa6 wsb4\">(2,07<span class=\"_ _3\"></span>2)<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y2716 w64a he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls0 ws0\">Non-cash movement<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x889 y2716 w64c he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls109 ws119\">606<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y2717 w326 he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls0 ws0\">30 April 2<span class=\"_ _3\"></span>024<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x88a y2717 w629 he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls80 ws87\">1,0<span class=\"_ _3\"></span>0<span class=\"_ _3\"></span>2<span class=\"_ _2b1\"> </span></div></td></tr></table>Market risk sensitivity a<span class=\"_ _3\"></span>nalysis<span class=\"_ _2b1\"> </span>Financial instruments affect<span class=\"_ _10\"></span>ed by market<span class=\"_ _2\"></span> risks include borrowings and deposits.<span class=\"_ _2b1\"> </span>The following analysis, r<span class=\"_ _10\"></span>equired by IFRS 7 Financial Instruments:<span class=\"_ _10\"></span> Disclosures, is int<span class=\"_ _10\"></span>ended to illustrat<span class=\"_ _10\"></span>e the sensitivit<span class=\"_ _3\"></span>y to changes in mark<span class=\"_ _10\"></span>et variables, being S<span class=\"_ _10\"></span>terling inter<span class=\"_ _2\"></span>est r<span class=\"_ _2\"></span>ates, and S<span class=\"_ _10\"></span>terling<span class=\"_ _3\"></span>/<span class=\"_ _3\"></span>Euro ex<span class=\"_ _10\"></span>change rates.<span class=\"_ _2b1\"> </span>The sensitivity analysis assumes reasonable movements in f<span class=\"_ _2\"></span>oreign ex<span class=\"_ _10\"></span>change and interest<span class=\"_ _2\"></span> rat<span class=\"_ _2\"></span>es befor<span class=\"_ _2\"></span>e the effect<span class=\"_ _2\"></span> of t<span class=\"_ _2\"></span>ax.<span class=\"_ _10\"></span> The Group considers a reasonable in<span class=\"_ _2\"></span>ter<span class=\"_ _2\"></span>est rat<span class=\"_ _10\"></span>e movement in SONIA<span class=\"_ _10\"></span> to be 3%, based on current<span class=\"_ _10\"></span> interest r<span class=\"_ _10\"></span>ate projections.<span class=\"_ _10\"></span> Similarly, sensitivity to movements in <span class=\"_ _2\"></span>St<span class=\"_ _2\"></span>erling<span class=\"_ _3\"></span>/<span class=\"_ _3\"></span>Euro ex<span class=\"_ _10\"></span>change rates of <span class=\"_ _10\"></span>10% are shown, r<span class=\"_ _10\"></span>eflecting changes of reasonable pr<span class=\"_ _2\"></span>oportion in the context of mo<span class=\"_ _2\"></span>vement in that curr<span class=\"_ _10\"></span>ency pair over the last<span class=\"_ _10\"></span> year.<span class=\"_ _2b1\"> </span>The following <span class=\"_ _2\"></span>table shows the illustr<span class=\"_ _10\"></span>ative effect on pro<span class=\"_ _2\"></span>fit befor<span class=\"_ _10\"></span>e tax resulting f<span class=\"_ _10\"></span>rom a <span class=\"_ _10\"></span>10% change in Sterling/<span class=\"_ _3\"></span>Euro ex<span class=\"_ _2\"></span>change rat<span class=\"_ _2\"></span>es:<span class=\"_ _2b1\"> </span><table class=\"s w64d h132\" id=\"_ece2669c-8084-4d68-84de-42231ff4946a\"><tr><td></td><td class=\"t m1 x88b h42 y297b ff1 fsa fc2 sc0 ls0 ws0\">Income </td><td class=\"t m1 x88c h42 y297c ff1 fsa fc2 sc0 ls0 ws0\">Equity </td><td class=\"t m1 x88d h42 y297d ff1 fsa fc2 sc0 ls0 ws0\">Income </td><td class=\"t m1 x885 h42 y297e ff1 fsa fc2 sc0 ls0 ws0\">Equity </td></tr><tr><td></td><td class=\"t m1 x88e h42 y297f ff1 fsa fc2 sc0 ls0 ws0\">(losses)/gains<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x88f h42 y2980 ff1 fsa fc2 sc0 ls0 ws0\">(losses)/gains<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x890 h42 y2981 ff1 fsa fc2 sc0 ls0 ws0\">(losses)/gains<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x7e5 h42 y2982 ff1 fsa fc2 sc0 ls0 ws0\">(losses)/gains<span class=\"_ _2b1\"> </span></td></tr><tr><td></td><td class=\"t m1 x568 h42 y2983 ff1 fsa fc2 sc0 lsdf wsf0\">2024<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x1fd h42 y2984 ff1 fsa fc2 sc0 lsdf wsf0\">2024<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x1fb h42 y2985 ff1 fsa fc2 sc0 lsd ws9f\">2023<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x1fc h42 y2986 ff1 fsa fc2 sc0 lsd ws9f\">2023<span class=\"_ _2b1\"> </span></td></tr><tr><td></td><td class=\"t m1 x568 h42 y2987 ff1 fsa fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x1fd h42 y2988 ff1 fsa fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x1fb h42 y2989 ff1 fsa fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x1fc h42 y298a ff1 fsa fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2b1\"> </span></td></tr><tr><td class=\"c n x1c0 y298b w64e he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls0 ws0\">10% strengthening of<span class=\"_ _10\"></span> Sterling <span class=\"_ _2\"></span>versus the Eur<span class=\"_ _2\"></span>o<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x891 y298b w64f he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls9b wsa8\">(34<span class=\"_ _3\"></span>0<span class=\"_ _3\"></span>)<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x892 y298b w650 he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls80 ws87\">(<span class=\"_ _3\"></span>1,31<span class=\"_ _3\"></span>2)<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x893 y298b w4e0 he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls5e ws62\">(390<span class=\"_ _3\"></span>)<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x894 y298b w651 he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 lsa0 wsae\">(814<span class=\"_ _3\"></span>)<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y2717 w652 he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls0 ws6\">10% weak<span class=\"_ _10\"></span>ening <span class=\"_ _3\"></span>of S<span class=\"_ _10\"></span>terling versus the Euro<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x895 y2717 w653 he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls78 ws7d\">416<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x896 y2717 w3c7 he2\"><div class=\"t m1 x1bf h11 y271a ff1 fs4 fc2 sc0 ls80 ws87\">1,6<span class=\"_ _3\"></span>0<span class=\"_ _3\"></span>4<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x897 y2717 w496 he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 ls98 wsa6\">477<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x898 y2717 w60f he2\"><div class=\"t m1 x1bf h11 y271a ff4 fs4 fc0 sc0 lsa6 wsb4\">995<span class=\"_ _2b1\"> </span></div></td></tr></table>The following <span class=\"_ _2\"></span>table shows the illustr<span class=\"_ _10\"></span>ative effect on the consolidat<span class=\"_ _2\"></span>ed income statemen<span class=\"_ _10\"></span>t from a 3% change in mark<span class=\"_ _10\"></span>et inter<span class=\"_ _2\"></span>est rat<span class=\"_ _10\"></span>es on the Group\u2019s int<span class=\"_ _10\"></span>erest expense.<span class=\"_ _10\"></span> Ref<span class=\"_ _2\"></span>er t<span class=\"_ _2\"></span>o borrowings in Not<span class=\"_ _10\"></span>e 19<span class=\"_ _4\"></span>.<span class=\"_ _2b1\"> </span><table class=\"s w654 h133\" id=\"_29d8abb0-1800-41cb-b540-c12f169f9d46\"><tr><td></td><td class=\"t m1 x76b h42 y298c ff1 fsa fc2 sc0 lsdf wsf0\">2024<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x74d h42 y298c ff1 fsa fc2 sc0 lsd ws9f\">2023<span class=\"_ _2b1\"> </span></td></tr><tr><td></td><td class=\"t m1 x76b h42 y298d ff1 fsa fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2b1\"> </span></td><td class=\"t m1 x74d h42 y298d ff1 fsa fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2b1\"> </span></td></tr><tr><td class=\"c n x1c0 y298b w655 he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls0 ws0\">3% increase in mark<span class=\"_ _10\"></span>et inter<span class=\"_ _10\"></span>est rates<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x899 y298b w656 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls2f ws36\">(<span class=\"_ _3\"></span>2<span class=\"_ _6\"></span>,9<span class=\"_ _6\"></span>1<span class=\"_ _3\"></span>3<span class=\"_ _3\"></span>)<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x1d0 y298b w4c0 he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 lse8 wsf9\">(6<span class=\"_ _6\"></span>,<span class=\"_ _3\"></span>3<span class=\"_ _3\"></span>5<span class=\"_ _6\"></span>0<span class=\"_ _3\"></span>)<span class=\"_ _2b1\"> </span></div></td></tr><tr><td class=\"c n x1c0 y2717 w657 he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls0 ws0\">3% decrease in mark<span class=\"_ _10\"></span>et inter<span class=\"_ _10\"></span>est rates<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x89a y2717 w658 he0\"><div class=\"t m1 x1bf h11 y2707 ff1 fs4 fc2 sc0 ls61 ws64\">3,59<span class=\"_ _3\"></span>2<span class=\"_ _2b1\"> </span></div></td><td class=\"c n x89b y2717 w659 he0\"><div class=\"t m1 x1bf h11 y2707 ff4 fs4 fc0 sc0 ls35 ws61\">6,350<span class=\"_ _2b1\"> </span></div></td></tr></table>Capital risk m<span class=\"_ _3\"></span>anagem<span class=\"_ _3\"></span>ent<span class=\"_ _2b1\"> </span>Capital risk is <span class=\"_ _2\"></span>the risk that <span class=\"_ _2\"></span>the Group will no<span class=\"_ _2\"></span>t be able t<span class=\"_ _2\"></span>o sustain its oper<span class=\"_ _2\"></span>ations in the long term due <span class=\"_ _10\"></span>to an inabilit<span class=\"_ _3\"></span>y t<span class=\"_ _2\"></span>o secure sufficient capital or main<span class=\"_ _2\"></span>tain an adequate r<span class=\"_ _10\"></span>eturn on capital investment.<span class=\"_ _10\"></span> <span class=\"_ _2\"></span>This encompasses financing risk (the risk that<span class=\"_ _2\"></span> the Group canno<span class=\"_ _2\"></span>t raise necessar<span class=\"_ _3\"></span>y funds <span class=\"_ _2\"></span>to continue its oper<span class=\"_ _10\"></span>ations or finance expansion activities) and cost of capit<span class=\"_ _2\"></span>al risk (associated <span class=\"_ _2\"></span>with fluctuations in the cost of capit<span class=\"_ _10\"></span>al, which may influence investment<span class=\"_ _10\"></span> decisions and af<span class=\"_ _3\"></span>fect<span class=\"_ _2\"></span> long-term str<span class=\"_ _2\"></span>ategic planning).<span class=\"_ _2b1\"> </span>The Group\u2019s capit<span class=\"_ _2\"></span>al management objectives ar<span class=\"_ _10\"></span>e focused on maintaining inv<span class=\"_ _2\"></span>estor confidence and supporting the sust<span class=\"_ _2\"></span>ainable development o<span class=\"_ _2\"></span>f the business.<span class=\"_ _10\"></span> Futur<span class=\"_ _2\"></span>e actions to manage capit<span class=\"_ _2\"></span>al may include dividends, return capit<span class=\"_ _10\"></span>al through share buybacks, issue new shar<span class=\"_ _2\"></span>es or t<span class=\"_ _2\"></span>ake o<span class=\"_ _2\"></span>ther steps <span class=\"_ _2\"></span>to incr<span class=\"_ _2\"></span>ease share capit<span class=\"_ _2\"></span>al and reduce or incr<span class=\"_ _10\"></span>ease debt facilities.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-393": {
   "value": "ii) Credit ri<span class=\"_ _3\"></span>sk<span class=\"_ _2b1\"> </span><table class=\"s w5d9 h12b\" id=\"_30f2857d-8bf3-4bd8-8642-8f142eae300a\"><tr><td class=\"t m1 x7df h7 y294e ff4 fs4 fc0 sc0 ls0 ws0\">Credit risk<span class=\"_ _10\"></span> is the risk of financial loss if a count<span class=\"_ _10\"></span>erpar<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>y fails t<span class=\"_ _10\"></span>o discharge its contractual obligations under a cus<span class=\"_ _2\"></span>tomer con<span class=\"_ _2\"></span>tract or<span class=\"_ _2\"></span> </td></tr></table>financial instrument.<span class=\"_ _2b1\"> </span>\u2022 <span class=\"_ _0\"> </span>The Group\u2019s credit risk<span class=\"_ _10\"></span> from its operations primarily arises f<span class=\"_ _2\"></span>rom tr<span class=\"_ _10\"></span>ade and other receivables.<span class=\"_ _10\"></span> This risk<span class=\"_ _2\"></span> is assessed as low, as the balances are short maturity, arise principally as a result of high <span class=\"_ _10\"></span>volume, low value tr<span class=\"_ _2\"></span>ansactions, and have no significant concentration as <span class=\"_ _10\"></span>there is no counterpart<span class=\"_ _3\"></span>y balance that r<span class=\"_ _10\"></span>epresents a significant cr<span class=\"_ _10\"></span>edit risk concentration.<span class=\"_ _2b1\"> </span>\u2022 <span class=\"_ _0\"> </span>The Group\u2019s credit risk<span class=\"_ _10\"></span> on cash and cash equivalents is considered to be low<span class=\"_ _4\"></span>.<span class=\"_ _10\"></span> Financial asset<span class=\"_ _3\"></span>s are held <span class=\"_ _2\"></span>with bank and financial institution counterparties that have a long-t<span class=\"_ _10\"></span>erm credit rating of<span class=\"_ _2\"></span> A3 or higher<span class=\"_ _2\"></span> from Moody\u2019s In<span class=\"_ _10\"></span>vestor Services and<span class=\"_ _3\"></span>/<span class=\"_ _2\"></span>or a long-term credit r<span class=\"_ _10\"></span>ating of A<span class=\"_ _10\"></span>- or higher fr<span class=\"_ _2\"></span>om S<span class=\"_ _2\"></span>tandar<span class=\"_ _2\"></span>d &amp; P<span class=\"_ _10\"></span>oor\u2019s. <span class=\"_ _10\"></span>The Group\u2019s tr<span class=\"_ _2\"></span>easur<span class=\"_ _3\"></span>y policy is <span class=\"_ _2\"></span>to monitor<span class=\"_ _2\"></span> cash (when applicable deposit balances) daily and t<span class=\"_ _2\"></span>o manage counterpart<span class=\"_ _3\"></span>y risk <span class=\"_ _2\"></span>whilst also ensuring efficient managemen<span class=\"_ _2\"></span>t of <span class=\"_ _2\"></span>the Group\u2019s RCF<span class=\"_ _4\"></span>.<span class=\"_ _2b1\"> </span>Further information on the cr<span class=\"_ _10\"></span>edit risk management pr<span class=\"_ _10\"></span>ocedures applied to tr<span class=\"_ _10\"></span>ade receivables is given in Note <span class=\"_ _10\"></span>14 and to cash and cash equivalents in Note <span class=\"_ _4\"></span>15.<span class=\"_ _10\"></span> The carr<span class=\"_ _3\"></span>ying amounts of tr<span class=\"_ _10\"></span>ade receivables and cash and cash equivalents shown in those no<span class=\"_ _2\"></span>tes r<span class=\"_ _2\"></span>epresent<span class=\"_ _2\"></span> the Group\u2019s maximum exposur<span class=\"_ _10\"></span>e to credit<span class=\"_ _2\"></span> risk.<span class=\"_ _2b1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-392": {
   "value": "iii) Liquidity risk Liquidity risk is the risk that the Group will encounter difficulties in meeting the obligations associated with its financial liabilities that are settled by delivering cash. The Group\u2019s approach to managing liquidity is to ensure, as far as possible, that it will always have sufficient liquidity to meet its liabilities when due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the Group\u2019s reputation. Cash flow forecasting is performed centrally with rolling forecasts of the Group\u2019s liquidity requirements regularly monitored to ensure it has sufficient cash to meet operational needs. The Group\u2019s revenue model results in a strong level of cash conversion allowing it to service working capital requirements. The Group\u2019s sources of borrowing for liquidity purposes comprise a committed RCF of \u00a3180,000,000, provided by a strong syndicate of banks. The RCF has an initial maturity date of 29 February 2028 with an option to extend it by one year, subject to lender approval. Lease liabilities are also reported in borrowings. Liquidity risk management requires that the Group continues to operate within the financial covenants set out in its facilities. The RCF is subject to two covenants, each tested at six-monthly intervals. The leverage covenant, measuring the ratio of net debt to last twelve months Adjusted EBITDA, is a maximum of 3.5x until April 2025 and 3.0x thereafter. The interest cover covenant, measuring the ratio of last twelve months Adjusted EBITDA (excluding share based payments, as specified in the facilities agreement) to the total of bank interest payable and interest payable on leases, is a minimum of 3.5x for the term of the facility. Covenant forecasting is performed centrally, with regular monitoring to ensure that the Group continues to expect to meet its financial covenants. The following tables provide an analysis of the anticipated contractual cash flows including interest payable for the Group\u2019s financial liabilities and derivative instruments on an undiscounted basis. Where interest payments are calculated at a floating rate, rates of each cash flow until maturity of the instruments are calculated based on the forward yield curve prevailing at the respective year ends. All derivative contracts are presented on a net basis: Carrying amount at Due within Due between Due between Due after balance sheet Contractual cash flows 1 year 1 and 3 years 3 and 5 years 5 years Total date 2024 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Borrowings1 \u2013 \u2013 120,266 \u2013 120,266 118,292 Interest on borrowings 8,025 15,364 6,031 \u2013 29,420 73 Lease capital repayments 3,257 6,251 3,085 3,736 16,329 16,329 Lease future interest payments 655 843 371 229 2,098 \u2013 Merchant accrual 48,133 \u2013 \u2013 \u2013 48,133 45,274 Trade and other financial liabilities2 42,755 638 \u2013 \u2013 43,393 43,393 Non-derivative financial liabilities 102,825 23,096 129,753 3,965 259,639 223,361 Interest rate swap \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 Interest rate caps 935 92 \u2013 \u2013 1,027 1,002 Derivative financial assets 935 92 \u2013 \u2013 1,027 1,002 Carrying amount at Due within Due between Due between Due after balance sheet Contractual cash flows 1 year 1 and 3 years 3 and 5 years 5 years Total date 2023 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Borrowings1 \u2013 175,000 \u2013 \u2013 175,000 170,493 Interest on borrowings 12,533 24,804 \u2013 \u2013 37,337 27 Lease capital repayments 3,444 6,212 4,946 4,923 19,525 19,525 Lease future interest payments 776 1,089 532 379 2,776 \u2013 Merchant accrual3 53,504 \u2013 \u2013 \u2013 53,504 53,504 Trade and other financial liabilities2 47,5 67 3,806 \u2013 \u2013 51,273 51,373 Non-derivative financial liabilities 117,824 210,911 5,478 5,302 339,415 294,922 Interest rate swap 723 \u2013 \u2013 \u2013 723 706 Interest rate caps 1,216 422 \u2013 \u2013 1,638 1,762 Derivative financial assets 1,923 422 \u2013 \u2013 2,361 2,468 1  For the purpose of these tables, borrowings are defined as gross borrowings excluding lease liabilities and fair value of derivative instruments. 2   Consists of trade and other payables that meet the definition of financial liabilities under IAS 32 (excluding merchant accrual, which is split our separately above). 3   The merchant accrual balance as at 30 April 2023 has been restated to exclude VAT in relation to this liability of \u00a32,292,000. IFRS 7 requires the contractual future interest cost of a financial liability to be included within the above table. As disclosed in Note 19 of these consolidated financial statements, borrowings are currently drawn under a revolving credit facility and repayments can be made at any time without penalty. As such there is no contractual future interest cost. Interest is payable on borrowings\u2019 drawn amounts at a floating reference rate plus margin. The reference rates are SONIA for loan in Sterling, EURIBOR for loans in Euro and SOFR for loans in US Dollars. The merchant accrual contractual cash flows amount due within one year represents the undiscounted gross value. The contractual cash flows being due within one year is different from the forecast cash flow profile used to discount the liability under IFRS 9. Amounts are due when the customer redeems the voucher which is outside of the control of the Group, hence its classification as a current liability and its contractual cash flows being within one year. However, historical redemption periods show that actual redemptions differ from the contractual period and therefore on a forecast basis the cash flows span more than one year, as a result the liability is discounted. It is not expected that the cash flows included in the maturity analysis could occur significantly earlier, or at significantly different amounts. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-394": {
   "value": "iv) Market risk Currency risk Currency risk involves the potential for financial loss arising from changes in foreign exchange rates: \u2022  Translation risk is exposure to changes in values of items in the financial statements caused by translating items into Sterling. This is the Group\u2019s principal currency exposure in view of its overseas operations. \u2022  Transaction risk arises from changes in exchange rates from the time a foreign currency transaction is entered into until it is settled. This is relevant to the Group\u2019s operating activities outside the UK, which are generally conducted in local currency. Transaction risk is not considered significant, as the Group primarily transacts in Sterling and Euros and generates cash flows in each currency which are sufficient to cover operating costs. \u2022  Other currency exposures comprise currency gains and losses recognised in the income statement, relating to other monetary assets and liabilities that are not denominated in the functional currency of the entity involved. At 30 April 2024 and 30 April 2023, these exposures were not material to the Group. For the mitigation of currency risk, the Group has implemented strategies, including the use of flexible forward contracts to purchase Euros, US Dollars, and Australian Dollars in exchange for Sterling. Interest rate risk Interest rate risk involves the potential for financial loss arising from changes in market interest rates. The Group is exposed to interest rate risk arising from borrowings under the Revolving Credit Facility, which incurs interest at a floating reference rate plus a margin. The reference rates are SONIA for loans in Sterling, EURIBOR for loans in Euro and SOFR for loans in US Dollars. As at 30 April 2024 the Group had drawn down \u00a3113,000,000 and \u20ac8,500,000 of the available revolving credit facility. There was no foreign exchange impact on borrowings during the year as the Euro draw down occurred on the last day of the financial year. To mitigate this risk, the Group has implemented hedging strategies. The Group\u2019s interest rate hedging arrangements now comprise a SONIA interest rate cap with a cap strike rate of 3.00% on \u00a370m notional until 30 November 2024 and a SONIA interest rate cap, put in place during the current financial year, of 5.00% on \u00a350m notional from 28 November 2024 until 1 June 2025, reducing thereafter to \u00a335m notional until expiry on 30 November 2025. This follows the expiry of a SONIA interest rate swap (at a rate of 2.4725% on \u00a390m notional) on 30 November 2023. The Group has elected to adopt the hedge accounting requirements of IFRS 9 Financial Instruments. The Group enters hedge relationships where the critical terms of the hedging instrument and the hedged item match, therefore, for the prospective assessment of effectiveness a qualitative assessment is performed. Hedge effectiveness is determined at the origination of the hedging relationship. Quantitative effective tests are performed at each year end to determine the continuing effectiveness of the relationship. The Group determines the existence of an economic relationship between the hedging instrument and hedged item based on the interest rate, amount and timing of their respective cash flows. The Group assesses whether the derivative designated in each hedging relationship is expected to be, and has been, effective in offsetting changes in cash flows of the hedging item using the hypothetical derivative method. In these hedge relationships, the main sources of ineffectiveness are: \u2022  The effect of the counterparty and Group\u2019s own credit risk on the fair value of the cap and swap, which is not reflected in the change in the fair value of the hedged cash flows attributable to the change in interest rates; and \u2022  Changes in the timing of the hedged item. The derivative financial assets are all net settled; therefore, the maximum exposure to interest rate risk at the reporting date is the fair value of the derivative assets which are included in the consolidated balance sheet: 2024 2023 Derivative financial assets \u00a3000 \u00a3000 Derivatives designated as hedging instruments Interest rate swaps \u2013 cash flow hedges \u2013 706 Interest rate caps \u2013 cash flow hedges 1,002 1,762 Total derivatives financial assets 1,002 2,468 2024 2023 \u00a3000 \u00a3000 Current and non-current: Current 838 711 Non-current 164 1,757 Total derivatives financial assets 1,002 2,468 Cash flow interest rate swap and cap There was no ineffective portion recognised in finance expense that arose from cash flow hedges during the year (2023: \u00a3nil). At 30 April 2024, the main floating rates were SONIA. Gains and losses recognised in the cash flow hedging reserve in equity on interest rate swap and cap contracts as at 30 April 2024 will be released to the consolidated statement of comprehensive income as the related interest expense is recognised. The effects of the cash flow interest rate swap and cap hedging relationships are as follows at 30 April: Interest rate swap Interest rate cap 3% Interest rate cap 5%1 2024 2023 2024 2023 2024 2023 Carrying amount of derivatives (\u00a3000) \u2013 706 838 1,762 164 \u2013 Changes in fair value of the designated hedged item (\u00a3000) 84 842 630 1,175 1 \u2013 Notional amount (\u00a3000) \u2013 55,000 70,000 70,000 42,500 \u2013 Hedge ratio \u2013 1:1 1:1 1:1 1:1 \u2013 Maturity date \u2013 30/11/2023 30/11/2024 30/11/2024 30/11/2025 \u2013 1   The Group put in place an interest rate cap during the year of 5.00% on \u00a350m notional from 29 November 2024 until 1 June 2025, reducing thereafter to \u00a335m notional until expiry on 28 November 2025. Interest rate movements on deposits, lease liabilities, trade payables, trade receivables and other financial instruments do not present a material exposure to the Group\u2019s balance sheet. The table below details changes in derivative assets arising from financing activities, including both cash and non-cash changes. Derivative assets \u00a3000 1 May 2022 \u2013 Cash outflow/ (inflow) 612 Non-cash movement 1,856 30 April 2023 2,468 Cash outflow/ (inflow) (2,072) Non-cash movement 606 30 April 2024 1,002 Market risk sensitivity analysis Financial instruments affected by market risks include borrowings and deposits. The following analysis, required by IFRS 7 Financial Instruments: Disclosures, is intended to illustrate the sensitivity to changes in market variables, being Sterling interest rates, and Sterling/Euro exchange rates. The sensitivity analysis assumes reasonable movements in foreign exchange and interest rates before the effect of tax. The Group considers a reasonable interest rate movement in SONIA to be 3%, based on current interest rate projections. Similarly, sensitivity to movements in Sterling/Euro exchange rates of 10% are shown, reflecting changes of reasonable proportion in the context of movement in that currency pair over the last year. The following table shows the illustrative effect on profit before tax resulting from a 10% change in Sterling/Euro exchange rates: Income Equity Income Equity (losses)/gains (losses)/gains (losses)/gains (losses)/gains 2024 2024 2023 2023 \u00a3000 \u00a3000 \u00a3000 \u00a3000 10% strengthening of Sterling versus the Euro (340) (1,312) (390) (814) 10% weakening of Sterling versus the Euro 416 1,604 477 995 The following table shows the illustrative effect on the consolidated income statement from a 3% change in market interest rates on the Group\u2019s interest expense. Refer to borrowings in Note 19. 2024 2023 \u00a3000 \u00a3000 3% increase in market interest rates (2,913) (6,350) 3% decrease in market interest rates 3,592 6,350 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-398": {
   "value": "Capital risk management Capital risk is the risk that the Group will not be able to sustain its operations in the long term due to an inability to secure sufficient capital or maintain an adequate return on capital investment. This encompasses financing risk (the risk that the Group cannot raise necessary funds to continue its operations or finance expansion activities) and cost of capital risk (associated with fluctuations in the cost of capital, which may influence investment decisions and affect long-term strategic planning). The Group\u2019s capital management objectives are focused on maintaining investor confidence and supporting the sustainable development of the business. Future actions to manage capital may include dividends, return capital through share buybacks, issue new shares or take other steps to increase share capital and reduce or increase debt facilities.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-363": {
   "value": "23 Commitments and contingencies a) Commitments The Group entered a financial commitment in respect of floristry supplies of \u00a3212,000 (2023: \u00a359,000) and rental commitments of \u00a317,000 (2023: \u00a312,000) which are due within one year. b) Contingencies Group companies have given a guarantee in respect of the external bank borrowings of the Group which amounted to \u00a3180,000,000 at 30 April 2024. This comprises of the RCF of \u00a3180,000,000, as at 30 April 2024 the Group had drawn down \u00a3113,000,000 and \u20ac8,500,000 of the available revolving credit facility.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-395": {
   "value": "a) Commitments The Group entered a financial commitment in respect of floristry supplies of \u00a3212,000 (2023: \u00a359,000) and rental commitments of \u00a317,000 (2023: \u00a312,000) which are due within one year. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-396": {
   "value": "b) Contingencies Group companies have given a guarantee in respect of the external bank borrowings of the Group which amounted to \u00a3180,000,000 at 30 April 2024. This comprises of the RCF of \u00a3180,000,000, as at 30 April 2024 the Group had drawn down \u00a3113,000,000 and \u20ac8,500,000 of the available revolving credit facility.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-397": {
   "value": "24 Related party transactions Transactions with related parties The Group has earned other income from subletting space at its head office to an entity formerly under common control and was considered a related party during the year. 2024 2023 \u00a3000 \u00a3000 Other income from related parties formerly under common control 1,349 1,319 The relevant entity concerning the transaction above was no longer considered a related party as at 30 April 2024 following Exponent Private Equity ceasing to be a Significant Shareholder. Balances in relation to this entity have been included within other payables or other receivables where relevant. Therefore, as at the balance sheet date, the Group had the following balances with entities formerly under common control: 2024 2023 \u00a3000 \u00a3000 Trade and other receivables from other related parties formerly under common control \u2013 150 Trade and other payables with other related parties formerly under common control \u2013 (638) There is no expected credit loss provision recognised in relation to the above receivables as the probability of default and any corresponding expected credit loss are immaterial to the Group. Compensation of key management personnel of Moonpig Group plc The amounts disclosed in the table are the amounts recognised as an expense during the reporting year related to key management personnel. Key management personnel are defined as the Directors as they are the members of the Group with the authority and responsibility for planning, directing and controlling the activities of the Group. Further detail in respect of the Directors remuneration can be found within the Directors\u2019 remuneration report within the Annual Report and Accounts for the year ended 30 April 2024. 2024 2023 \u00a3000 \u00a3000 Short-term employee benefits 2,513 1,655 Post-employment pension and medical benefits 53 54 Share-based payment schemes 101 7,435 Total compensation relating to key management personnel 2,667 9,144 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-362": {
   "value": "24 Related party transactions Transactions with related parties The Group has earned other income from subletting space at its head office to an entity formerly under common control and was considered a related party during the year. 2024 2023 \u00a3000 \u00a3000 Other income from related parties formerly under common control 1,349 1,319 The relevant entity concerning the transaction above was no longer considered a related party as at 30 April 2024 following Exponent Private Equity ceasing to be a Significant Shareholder. Balances in relation to this entity have been included within other payables or other receivables where relevant. Therefore, as at the balance sheet date, the Group had the following balances with entities formerly under common control: 2024 2023 \u00a3000 \u00a3000 Trade and other receivables from other related parties formerly under common control \u2013 150 Trade and other payables with other related parties formerly under common control \u2013 (638) There is no expected credit loss provision recognised in relation to the above receivables as the probability of default and any corresponding expected credit loss are immaterial to the Group. Compensation of key management personnel of Moonpig Group plc The amounts disclosed in the table are the amounts recognised as an expense during the reporting year related to key management personnel. Key management personnel are defined as the Directors as they are the members of the Group with the authority and responsibility for planning, directing and controlling the activities of the Group. Further detail in respect of the Directors remuneration can be found within the Directors\u2019 remuneration report within the Annual Report and Accounts for the year ended 30 April 2024. 2024 2023 \u00a3000 \u00a3000 Short-term employee benefits 2,513 1,655 Post-employment pension and medical benefits 53 54 Share-based payment schemes 101 7,435 Total compensation relating to key management personnel 2,667 9,144 25 Related undertakings A full list of subsidiary undertakings as defined by Companies Act 2006 as at 30 April 2024 is disclosed below. Titan Midco Limited is held directly by the Company and all other subsidiary undertakings are held indirectly. The equity shares held are in the form of ordinary shares or common stock. The effective percentage of equity shares held in subsidiary undertakings is 100% in all cases. Subsidiary undertakings Number Country of incorporation Principal activity Cards Holdco Limited1 12170467 England and Wales Trading company, management services Moonpig.com Limited1 03852652 England and Wales Trading company Experience More Limited1 03883868 England and Wales Trading company Titan Midco Limited1 13014525 England and Wales Holding company Horizon Bidco B.V.2 72238402 Netherlands Holding company Greetz B.V.2 34312893 Netherlands Trading company Full Colour B.V.2 34350020 Netherlands Trading company 1  Registered office address is Herbal House, 10 Back Hill, London, EC1R 5EN, United Kingdom. 2  Registered office address is Herikerbergweg 1-35, 1101 CN Amsterdam, Noord-Holland. All subsidiaries have a year-end of 30 April. Titan Midco Limited is exempt from the Companies Act 2006 requirements relating to the audit of their individual financial statements by virtue of Section 479A of the Companies Act as this Company has guaranteed its subsidiary companies under Section 479C of the Companies Act. In accordance with article 408 of the Dutch Civil Code, Horizon Bidco B.V. issued a declaration of joint and several liability in respect of its consolidated participants. The declaration covered and resulted in the standalone Horizon Bidco B.V. entity being exempt from an audit. Additionally, Full Colour B.V. is exempt from an audit under the Dutch Civil Code by virtue of its size.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-411": {
   "value": "Compensation of key management personnel of Moonpig Group plc The amounts disclosed in the table are the amounts recognised as an expense during the reporting year related to key management personnel. Key management personnel are defined as the Directors as they are the members of the Group with the authority and responsibility for planning, directing and controlling the activities of the Group. Further detail in respect of the Directors remuneration can be found within the Directors\u2019 remuneration report within the Annual Report and Accounts for the year ended 30 April 2024. 2024 2023 \u00a3000 \u00a3000 Short-term employee benefits 2,513 1,655 Post-employment pension and medical benefits 53 54 Share-based payment schemes 101 7,435 Total compensation relating to key management personnel 2,667 9,144 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-399": {
   "value": "25 Related undertakings A full list of subsidiary undertakings as defined by Companies Act 2006 as at 30 April 2024 is disclosed below. Titan Midco Limited is held directly by the Company and all other subsidiary undertakings are held indirectly. The equity shares held are in the form of ordinary shares or common stock. The effective percentage of equity shares held in subsidiary undertakings is 100% in all cases. Subsidiary undertakings Number Country of incorporation Principal activity Cards Holdco Limited1 12170467 England and Wales Trading company, management services Moonpig.com Limited1 03852652 England and Wales Trading company Experience More Limited1 03883868 England and Wales Trading company Titan Midco Limited1 13014525 England and Wales Holding company Horizon Bidco B.V.2 72238402 Netherlands Holding company Greetz B.V.2 34312893 Netherlands Trading company Full Colour B.V.2 34350020 Netherlands Trading company 1  Registered office address is Herbal House, 10 Back Hill, London, EC1R 5EN, United Kingdom. 2  Registered office address is Herikerbergweg 1-35, 1101 CN Amsterdam, Noord-Holland. All subsidiaries have a year-end of 30 April. Titan Midco Limited is exempt from the Companies Act 2006 requirements relating to the audit of their individual financial statements by virtue of Section 479A of the Companies Act as this Company has guaranteed its subsidiary companies under Section 479C of the Companies Act. In accordance with article 408 of the Dutch Civil Code, Horizon Bidco B.V. issued a declaration of joint and several liability in respect of its consolidated participants. The declaration covered and resulted in the standalone Horizon Bidco B.V. entity being exempt from an audit. Additionally, Full Colour B.V. is exempt from an audit under the Dutch Civil Code by virtue of its size.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-419": {
   "value": "25 Related undertakings A full list of subsidiary undertakings as defined by Companies Act 2006 as at 30 April 2024 is disclosed below. Titan Midco Limited is held directly by the Company and all other subsidiary undertakings are held indirectly. The equity shares held are in the form of ordinary shares or common stock. The effective percentage of equity shares held in subsidiary undertakings is 100% in all cases. Subsidiary undertakings Number Country of incorporation Principal activity Cards Holdco Limited1 12170467 England and Wales Trading company, management services Moonpig.com Limited1 03852652 England and Wales Trading company Experience More Limited1 03883868 England and Wales Trading company Titan Midco Limited1 13014525 England and Wales Holding company Horizon Bidco B.V.2 72238402 Netherlands Holding company Greetz B.V.2 34312893 Netherlands Trading company Full Colour B.V.2 34350020 Netherlands Trading company 1  Registered office address is Herbal House, 10 Back Hill, London, EC1R 5EN, United Kingdom. 2  Registered office address is Herikerbergweg 1-35, 1101 CN Amsterdam, Noord-Holland. All subsidiaries have a year-end of 30 April. Titan Midco Limited is exempt from the Companies Act 2006 requirements relating to the audit of their individual financial statements by virtue of Section 479A of the Companies Act as this Company has guaranteed its subsidiary companies under Section 479C of the Companies Act. In accordance with article 408 of the Dutch Civil Code, Horizon Bidco B.V. issued a declaration of joint and several liability in respect of its consolidated participants. The declaration covered and resulted in the standalone Horizon Bidco B.V. entity being exempt from an audit. Additionally, Full Colour B.V. is exempt from an audit under the Dutch Civil Code by virtue of its size.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-412": {
   "value": "25 Related undertakings A full list of subsidiary undertakings as defined by Companies Act 2006 as at 30 April 2024 is disclosed below. Titan Midco Limited is held directly by the Company and all other subsidiary undertakings are held indirectly. The equity shares held are in the form of ordinary shares or common stock. The effective percentage of equity shares held in subsidiary undertakings is 100% in all cases. Subsidiary undertakings Number Country of incorporation Principal activity Cards Holdco Limited1 12170467 England and Wales Trading company, management services Moonpig.com Limited1 03852652 England and Wales Trading company Experience More Limited1 03883868 England and Wales Trading company Titan Midco Limited1 13014525 England and Wales Holding company Horizon Bidco B.V.2 72238402 Netherlands Holding company Greetz B.V.2 34312893 Netherlands Trading company Full Colour B.V.2 34350020 Netherlands Trading company 1  Registered office address is Herbal House, 10 Back Hill, London, EC1R 5EN, United Kingdom. 2  Registered office address is Herikerbergweg 1-35, 1101 CN Amsterdam, Noord-Holland. All subsidiaries have a year-end of 30 April. Titan Midco Limited is exempt from the Companies Act 2006 requirements relating to the audit of their individual financial statements by virtue of Section 479A of the Companies Act as this Company has guaranteed its subsidiary companies under Section 479C of the Companies Act. In accordance with article 408 of the Dutch Civil Code, Horizon Bidco B.V. issued a declaration of joint and several liability in respect of its consolidated participants. The declaration covered and resulted in the standalone Horizon Bidco B.V. entity being exempt from an audit. Additionally, Full Colour B.V. is exempt from an audit under the Dutch Civil Code by virtue of its size.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  },
  "fact-364": {
   "value": "26 Events after the balance sheet date There were no adjusting or non-adjusting events after the balance sheet date.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "en",
    "entity": "scheme:213800VAYO5KCAXZHK83",
    "period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
   }
  }
 }
}