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Hollywood Bowl Group plc (together with its subsidiaries, \u2018the Group\u2019) is a public limited company whose shares are publicly traded on the
London Stock Exchange and is incorporated and domiciled in England and Wales. The registered office of the Parent Company is Focus 31,
West Wing, Cleveland Road, Hemel Hempstead, HP2 7BW, United Kingdom. The registered company number is 10229630. A list of the
Company\u2019s subsidiaries is presented in note 15.
On 15 February 2023, the Group acquired HLD Investments Inc. (operating as YYC Bowling & Entertainment), Mountain View Bowl Inc and
Wong and Lewis Investments Inc. (operating as Let\u2019s Bowl), three Canadian-based ten-pin bowling businesses. These three companies are
consolidated in Hollywood Bowl Group plc\u2019s Financial Statements with effect from 15 February 2023.
The Group\u2019s principal activities are that of the operation of ten-pin bowling and mini-golf centres, and a supplier and installer of bowling
equipment as well as the development of new centres and other associated activities.
The Directors of the Group are responsible for the consolidated Financial Statements, which comprise the Financial Statements of the
Company and its subsidiaries as at 30 September 2023.
",
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"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
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},
"fact-1": {
"value": "Hollywood Bowl Group plc",
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},
"fact-304": {
"value": "Hollywood Bowl Group plc",
"dimensions": {
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"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
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},
"fact-2": {
"value": "public limited company",
"dimensions": {
"concept": "ifrs-full:LegalFormOfEntity",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
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"fact-3": {
"value": "England and Wales",
"dimensions": {
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"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
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"fact-305": {
"value": "England and Wales",
"dimensions": {
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"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
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"fact-4": {
"value": "Focus 31, West Wing, Cleveland Road, Hemel Hempstead, HP2 7BW, United Kingdom",
"dimensions": {
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"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
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"fact-5": {
"value": "The Group\u2019s principal activities are that of the operation of ten-pin bowling and mini-golf centres, and a supplier and installer of bowling equipment as well as the development of new centres and other associated activities. ",
"dimensions": {
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"language": "en",
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},
"fact-306": {
"value": "2. Accounting policies The principal accounting policies applied in the consolidated Financial Statements are set out below. These accounting policies have been applied consistently to all periods presented in these consolidated Financial Statements. The financial information presented is as at and for the financial years ended 30 September 2023 and 30 September 2022. Statement of compliance The consolidated Financial Statements have been prepared in accordance with UK-adopted International Accounting Standards and the requirements of the Companies Act 2006. The functional currency of entities in the Group are Pounds Sterling and Canadian Dollars. The consolidated Financial Statements are presented in Pounds Sterling and all values are rounded to the nearest thousand, except where otherwise indicated. Basis of preparation The consolidated Financial Statements have been prepared on a going concern basis under the historical cost convention, except for fair value items on acquisition (see note 32). The Company has elected to prepare its Financial Statements in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland. On publishing the Parent Company Financial Statements here together with the Group Financial Statements, the Company has taken advantage of the exemption in s408 of the Companies Act 2006 not to present its individual income statement and statement of comprehensive income and related notes that form a part of these approved Financial Statements. Judgements made by the Directors, in the application of these accounting policies, that have significant effect on the Financial Statements and estimates with a significant risk of material adjustment in the next year are discussed on page 140. Basis of consolidation The consolidated financial information incorporates the Financial Statements of the Company and all of its subsidiary undertakings. The Financial Statements of all Group companies are adjusted, where necessary, to ensure the use of consistent accounting policies. Acquisitions are accounted for under the acquisition method from the date control passes to the Group. On acquisition, the assets, liabilities and contingent liabilities of a subsidiary are measured at their fair values at the date of acquisition. Any excess of the cost of acquisition over the fair values of the identifiable net assets acquired is recognised as goodwill, or a gain on bargain purchase if the fair values of the identifiable net assets are below the cost of acquisition. Intragroup balances and any unrealised gains and losses or income and expenses arising from intragroup transactions are eliminated in preparing the consolidated financial statements. The results of HLD Investments Inc. (operating as YYC Bowling & Entertainment), Mountain View Bowl Inc and Wong and Lewis Investments Inc. (operating as Let\u2019s Bowl), are included from the date of acquisition on 15 February 2023. Earnings per share The calculation of earnings per ordinary share is based on earnings after tax and the weighted average number of ordinary shares in issue during the year. For diluted earnings per share, the weighted average number of ordinary shares in issue is adjusted to assume conversion of all dilutive potential ordinary shares. The Group has two types of dilutive potential ordinary shares, being those unvested shares granted under the Long-Term Incentive Plans and Save-As-You-Earn plans. Standards issued not yet effective At the date of authorisation of this financial information, certain new standards, amendments and interpretations to existing standards applicable to the Group have been published but are not yet effective, and have not been adopted early by the Group. These are listed below: Standard/interpretation Content Applicable for financial years beginning on/after IAS 1 Classification of liabilities as current or non-current In January 2020, the IASB issued amendments to paragraphs 69 to 76 of IAS 1 to specify the requirements for classifying liabilities as current or non-current. 1 October 2023 IAS 1 Presentation of financial statements and IFRS Practice Statement 2 making materiality judgements-disclosure of accounting policies The amendments change the requirements in IAS 1 with regard to disclosure of accounting policies. The amendments replace all instances of the term \u2018significant accounting policies\u2019 with \u2018material accounting policy information\u2019. 1 October 2023 IAS 8 Definition of accounting estimates The amendments replace the definition of a change in accounting estimates with a new definition of accounting estimates. Under the new definition, accounting estimates are \u2018monetary amounts in financial statements that are subject to measurement uncertainty\u2019. 1 October 2023 IAS 12 Deferred tax related to assets and liabilities arising from a single transaction The amendments introduce a further exception from the initial recognition exemption. Under the amendments, an entity does not apply the initial recognition exemption for transactions that give rise to equal taxable and deductible temporary differences. Following the amendments to IAS 12, an entity is required to recognise the related deferred tax asset and liability. 1 October 2023 IFRS 17 Insurance contracts In May 2017, the IASB issued IFRS 17 Insurance Contracts (IFRS 17), a comprehensive new accounting standard for insurance contracts covering recognition and measurement, presentation and disclosure. Once effective, IFRS 17 will replace IFRS 4 Insurance Contracts (IFRS 4) that was issued in 2005. 1 October 2023 IAS 12 International tax reform pillar two model rules These amendments give companies temporary relief from accounting for deferred taxes arising from the Organisation for Economic Co-operation and Development\u2019s (OECD) international tax reform. The amendments also introduce targeted disclosure requirements for affected companies. 1 October 2023 IAS 7 and IFRS 7 Supplier finance arrangements The amendments introduce new disclosures relating to supplier finance arrangements that assist users of the financial statements to assess the effects of these arrangements on an entity\u2019s liabilities and cash flows and on an entity\u2019s exposure to liquidity risk. 1 October 2024 IFRS 16 Lease liability in a sale and leaseback These amendments include requirements for sale and leaseback transactions in IFRS 16 to explain how an entity accounts for a sale and leaseback after the date of the transaction. Sale and leaseback transactions where some or all the lease payments are variable lease payments that do not depend on an index or rate are most likely to be impacted. 1 October 2024 IAS 21 Lack of exchangeability An entity is impacted by the amendments when it has a transaction or an operation in a foreign currency that is not exchangeable into another currency at a measurement date for a specified purpose. A currency is exchangeable when there is an ability to obtain the other currency (with a normal administrative delay), and the transaction would take place through a market or exchange mechanism that creates enforceable rights and obligations. 1 October 2025 None of the above amendments are expected to have a material impact on the Group. Climate change In preparing the consolidated financial statements, management has considered the impact of climate change, taking into account the relevant disclosures in the strategic report, including those made in accordance with the recommendations of the Task Force on Climate- related Financial Disclosures (TCFD) and the Companies (Strategic Report) (Climate-related Financial Disclosure) Regulation 2022 set out on pages 58 to 59 and our sustainability targets. The expected environmental impact on the business has been modelled. The current available information and assessment did not identify any risks that would require the useful economic life of assets to be reduced in the year or identify the need for impairment that would impact the carrying values of such assets or have any other impact on the financial statements. For many years, Hollywood Bowl Group plc has placed sustainability at the centre of its strategy and has been working on becoming a more sustainable business. A number of actions have been implemented to help mitigate and adapt against climate-related risks. The cost and benefits of such actions are embedded into the cost structure of the business and are included in our five-year plan. This includes the roll-out of Pins-on-Strings technology, solar panels, and the move to 100 per cent renewable energy. The five-year plan has been used to support our impairment reviews and going concern and viability assessment (see viability statement on pages 76 and 77). Our TCFD disclosures on pages 60 to 69 include climate-related risks and opportunities based on various scenarios. When considering climate scenario analysis, and modelling severe but plausible downside scenarios, we have used the NGFS \u2018early action\u2019 scenario as the most severe case for climate transition risks, and the IPCC\u2019s SSP5-8.5 as the most severe case for physical climate risk. Whilst these represent situations where climate could have a significant effect on the operations, these do not include our future mitigating actions which we would adopt as part of our strategy. The quantifications do not therefore represent a likely financial forecast and are not directly incorporated into any projections of our long-term cash flows. The assessment with respect to the impact of climate change will be kept under review by management, as the future impacts depend on factors outside of the Group\u2019s control, which are not all currently known. Going concern In assessing the going concern position of the Group for the Consolidated Financial Statements for the year ended 30 September 2023, the Directors have considered the Group\u2019s cash flow, liquidity, and business activities, as well as the principal risks identified in the Group\u2019s Risk Register. As at 30 September 2023, the Group had cash balances of \u00a352.5m, no outstanding loan balances and an undrawn RCF of \u00a325m, giving an overall liquidity of \u00a377.5m. The Group has undertaken a review of its liquidity using a base case and a severe but plausible downside scenario. The base case is the Board approved budget for FY2024 as well as the first three months of FY2025 which forms part of the Board approved five-year plan. As noted above, the cost and benefits of our actions on climate change are embedded into the cost structure of the business and included in our five-year plan. Under this scenario there would be positive cash flow, strong profit performance and all covenants would be passed. It should also be noted that the RCF remains undrawn. Furthermore, it is assumed that the Group adhere to its capital allocation policy as outlined on pages 40 and 41. The most severe downside scenario stress tests for reasonably adverse variations in the economic environment leading to a deterioration in trading conditions and performance. Under this severe but plausible downside scenario, the Group has modelled revenues dropping by c.3 and 4 per cent from the assumed base case for FY2024 and FY2025 respectively and inflation continues at an even higher rate than in the base case, specifically around cost of labour. The model still assumes that investments into new centres would continue, whilst refurbishments in the early part of FY2024 would be reduced. These are all mitigating factors that the Group has in its control. Under this scenario, the Group will still be profitable and have sufficient liquidity within its cash position to not draw down the RCF, with all financial covenants passed. Taking the above and the principal risks faced by the Group into consideration, the Directors are satisfied that the Group and Company have adequate resources to continue in operation and meet their liabilities as they fall due for the foreseeable future, a period of at least 12 months from the date of this report. Accordingly, the Group and Company continue to adopt the going concern basis in preparing these Financial Statements. Revenue Revenue from customers is the total amount receivable by the Group for goods and services supplied, excluding VAT, other sales taxes and discounts, and excludes amounts collected on behalf of third parties. The Group\u2019s performance obligations in respect of individual revenue streams are outlined below. Revenue arising from bowling and mini-golf is recognised when the customer actually plays, with deposits paid in advance being held on the balance sheet until that time and then recognised as income. Revenue for food and drink is recognised when the product has been transferred to the buyer at the point of sale, which is generally when payment is received. Revenue for amusements is recognised when the customer plays the amusement machine. Revenue from installation of bowling equipment contracts is recognised over time using costs incurred to date relative to total estimated costs at completion to measure progress. Incurred costs represent work performed, which corresponds with and best depicts transfer of control or the enhancement of the customer\u2019s assets. Contract costs included in the calculation are comprised of materials and subcontracts\u2019 costs. This is not considered to be material revenue for the Group and is not therefore a significant area of judgement. Revenue from customers is disaggregated by major product and service lines, being bowling, food and drink, amusements, mini golf, installation of bowling equipment and other. Disaggregated revenue from contracts with customers is disclosed in note 3 on page 141. Given the nature of the Group\u2019s revenue streams, recognition of revenue is not considered to be a significant area of judgement. Operating segments Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision-makers. The chief operating decision-makers have been identified as the management team including the Chief Executive Officer and Chief Financial Officer. An operating segment is a component of the Group that engages in business activities from which it may earn revenues and incur expenses. The Board considers that the Group\u2019s activity constitutes two operating and two reporting segments, being the provision of ten-pin bowling and mini-golf centres in the United Kingdom and the provision of ten-pin bowling and mini-golf centres and the installation of bowling equipment in Canada, as defined under IFRS 8. Management review the performance of the Group by reference to total results against budget. The total profit measures are operating profit and profit after tax for the period, both disclosed on the face of the consolidated income statement and statement of comprehensive income. No differences exist between the basis of preparation of the performance measures used by management and the figures in the Group\u2019s financial information, as adjusted where appropriate. Employee benefits (i) Short-term benefits Wages, salaries, paid annual leave and sick leave, bonuses and non-monetary benefits are accrued in the period in which the associated services are rendered by employees of the Group. (ii) Defined contribution plans The Group operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the Group. The annual contributions payable are charged to the income statement. The Group also contributes to the personal pension plans of the Directors. (iii) Share-based payments The Group operates equity-settled share-based payment plans for its employees, under which the employees are granted equity instruments of Hollywood Bowl Group plc. The fair value of services received in exchange for the equity instruments is determined by reference to the fair value of the instruments granted at grant date. The fair value of the instruments includes any market performance conditions and non-vesting conditions. The expense is recognised over the vesting period of the award taking into account any non-market performance and service conditions. The cost of equity-settled transactions is recognised together with a corresponding increase in equity, over the period in which the performance conditions are fulfilled, ending on the date on which the relevant employees become fully entitled to the award. (iv) Save-As-You-Earn plans The Group operates two equity-settled SAYE plans. The fair value is calculated at the grant date using the Black-Scholes pricing model. The resulting cost is charged to the Group income statement over the vesting period. The value of the charge is adjusted to reflect expected and actual levels of vesting. Cash and cash equivalents Cash and cash equivalents includes cash held at centres, short-term deposits with banks and other financial institutions, and credit card payments received within 72 hours. Leases The Group as lessee The Group assesses whether a contract is, or contains, a lease, at inception of the contract. The Group recognises a right-of-use asset and a corresponding lease liability with respect to all lease arrangements in which it is the lessee from the date at which the leased asset becomes available for use by the Group, except for short-term leases (defined as leases with a lease term of 12 months or less) and leases of low-value assets. For these leases, the Group recognises the lease payments as an operating expense on a straight-line basis over the term of the lease unless another systematic basis is more representative of the time pattern in which economic benefits from the leased assets are consumed. Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities. The cost of right-of-use assets includes the amount of lease liabilities recognised, less any lease incentives received. Right-of-use assets are depreciated on a straight-line basis over the shorter of the lease term and the estimated useful lives of the assets. The lease term is the non-cancellable period for which the lessee has the right to use an underlying asset plus periods covered by an extension option if an extension is reasonably certain. The majority of property leases are covered by the Landlord and Tenant Act 1985 (LTA) which gives the right to extend the lease beyond the termination date. The Group expects to extend the property leases covered by the LTA. This extension period is not included within the lease term as a termination date cannot be determined as the Group are not reasonably certain to extend the lease given the contractual rights of the landlord under certain circumstances. Lease liabilities are measured at the present value of lease payments to be made over the lease term. The lease payments include fixed payments (including in-substance fixed payments) less any lease incentives receivable and variable lease payments that depend on an index or a rate. Variable lease payments that do not depend on an index or a rate are recognised as expenses in the period in which the event or condition that triggers the payment occurs. In calculating the present value of lease payments, the Group uses its incremental borrowing rate at the lease commencement date because the interest rate implicit in the lease is not readily determinable. After the commencement date, the amount of lease liabilities is increased to reflect the accretion of interest and reduced for the lease payments made. In addition, the carrying amount of lease liabilities is remeasured if there is a modification, a change in the lease term or a change in the lease payments (e.g. changes to future payments resulting from a change in an index or rate used to determine such lease payments). The Group applies IAS 36 to determine whether a right-of-use asset is impaired and accounts for any identified impairment loss as described in the \u2018impairment\u2019 policy. As a practical expedient, IFRS 16 permits a lessee not to separate non-lease components, and instead account for any lease and associated non-lease components as a single arrangement. The Group has not used this practical expedient. For contracts that contain a lease component and one or more additional lease or non-lease components, the Group allocates the consideration in the contract to each lease component on the basis of the relative stand-alone price of the lease component and the aggregate stand-alone price of the non-lease components. Short-term leases and leases of low-value assets The Group applies the short-term lease recognition exemption to its short-term leases of machinery and equipment (i.e. those leases that have a lease term of 12 months or less from the commencement date and do not contain a purchase option). It also applies the lease of low-value assets recognition exemption to leases of office equipment that are considered to be low value. Lease payments on short-term leases and leases of low-value assets are recognised as expenses on a straight-line basis over the lease term. Provisions Provisions are recognised when the Group has a present obligation as a result of a past event, and it is probable that the Group will be required to settle that obligation. Provisions are measured at the best estimate of the expenditure required to settle the obligation at the end of the reporting period, and are discounted to present value where the effect is material. Dilapidation provision A provision will be recorded, if as lessee, the Group has a commitment to make good the property at the end of the lease, which would be for the cost of returning the leased property to its original state. Changes to the dilapidation provision are recorded in property, plant and equipment. Property, plant and equipment Freehold land and building assets were included at fair value on the acquisition of Teaquinn. Subsequent additions are recorded at cost less accumulated depreciation and impairment charges. Freehold land is not depreciated. All other property, plant and equipment is stated at historic cost, including expenditure that is directly attributable to the acquired item, less accumulated depreciation and impairment losses. Depreciation is provided to write off the cost of all property, plant and equipment evenly over their expected useful lives, calculated at the following rates: Freehold property over 50 years Leasehold property lesser of lease period and 25 years Lanes and Pins on Strings over 30\u201340 years Plant and machinery and fixtures, fittings and equipment over 3\u201325 years Pinspotters up to 10 years The carrying value of the property, plant and equipment is compared to the higher of value-in-use and the fair value less costs to sell. If the carrying value exceeds the higher of the value-in-use and fair value less the costs to sell the asset, then the asset is impaired and its value reduced by recognising an impairment provision. New centre landlord contributions are offset against leasehold property expenditure where the related assets remain the property of the landlord. Refurbishment costs are included within plant and machinery and fixtures, fittings and equipment and are depreciated over the relevant useful economic life. Residual values, remaining useful economic lives and depreciation periods and methods are reviewed annually and adjusted if appropriate. Assets under construction represents the construction of centres and are included in property, plant and equipment. No depreciation is provided on assets under construction until the asset is available for use. Goodwill and intangible assets Goodwill arising on the acquisition of a subsidiary undertaking is the difference between the fair value of the consideration paid and the fair value of the assets and liabilities acquired. Negative goodwill is recognised in the consolidated income statement immediately as a gain on bargain purchase. Positive goodwill is capitalised and stated at cost less any impairment losses. Impairment tests on the carrying value of goodwill are undertaken: \u2022 at the end of the first full financial period following acquisition and at the end of every subsequent financial period; and \u2022 in other periods if events or changes in circumstances indicate that the carrying value may not be recoverable. Software which is not an integral part of hardware assets is stated at historic cost, including expenditure that is directly attributable to the acquired item, less accumulated amortisation and impairment losses. Other intangible assets include assets acquired in a business combination and are capitalised at fair value at the date of acquisition. Following initial recognition, finite life intangible assets are amortised on a straight-line basis over their estimated useful lives, with the expense charged to the income statement through administrative expenses. Amortisation is provided to write off the cost of all intangible assets, except for goodwill, evenly over their expected useful lives, calculated at the following rates: Software over 3 years Customer relationships over 10\u201315 years Brand names over 5\u201320 years Trademark over 20 years The amortisation charge is recognised in administrative expenses in the income statement. Inventories Inventories are carried at the lower of cost or net realisable value. Net realisable value is calculated based on the revenue from sale in the normal course of business less any costs to sell. Due allowance is made for obsolete and slow-moving items. Impairment (i) Impairment of financial assets The Group recognises an allowance for expected credit losses (ECLs) on financial assets measured at amortised cost. The financial assets comprises trade and other receivables. These are always measured at an amount equal to lifetime ECL as these relate to trade and other receivables and a simplified approach can be adopted. The maximum period considered when estimating ECLs is the maximum contractual period over which the Group is exposed to credit risk. There is limited exposure to ECLs due to the business model. ECLs are a probability weighted estimate of credit losses. Credit losses are measured as the present value of all cash shortfalls (i.e. the difference between the cash flows due to the entity in accordance with the contract and the cash flows that the Group expects to receive). ECLs are discounted at the effective interest rate of the financial asset. Loss allowances for financial assets measured at amortised cost are deducted from the gross carrying amount of the assets. The gross carrying amount of a financial asset is written off (either partially or in full) to the extent that there is no realistic prospect of recovery. This is generally the case when the Group determines that the debtor does not have the assets or sources of income that could generate sufficient cash flows to repay the amounts subject to the write-off. However, financial assets that are written off could still be subject to enforcement activities in order to comply with the Group\u2019s procedures for recovery of amounts due. (ii) Impairment of non-financial assets The carrying values of goodwill and intangible assets are reviewed at the end of each reporting period for impairment. Impairment is measured by comparing the carrying values of the assets with their recoverable amounts. The recoverable amount of the assets is the higher of the assets\u2019 fair value less costs to sell and their value-in-use, which is measured by reference to discounted future cash flows. These assets are grouped together into Cash Generating Units to assess impairment. A sensitivity analysis is also performed (see note 14). An impairment loss is recognised in the income statement immediately. In respect of assets other than goodwill, and when there is a change in the estimates used to determine the recoverable amount, a subsequent increase in the recoverable amount of an asset is treated as a reversal of the previous impairment loss and is recognised to the extent of the carrying amount of the asset that would have been determined (net of amortisation and depreciation) had no impairment loss been recognised. The reversal is recognised in the income statement immediately. Taxation Tax on the profit or loss for the year comprises current and deferred tax. Tax is recognised in the income statement except to the extent that it relates to items recognised directly in equity or other comprehensive income, in which case it is recognised directly in equity or other comprehensive income. Current tax is the expected tax payable or receivable on the taxable income or loss for the year, using tax rates enacted or substantively enacted at the balance sheet date, and any adjustment to tax payable in respect of previous years. Deferred taxation Deferred tax assets and liabilities are recognised where the carrying amount of an asset or liability in the consolidated statement of financial position differs from its tax base, except for differences arising on: \u2022 the initial recognition of goodwill; \u2022 the initial recognition of an asset or liability in a transaction which is not a business combination and at the time of the transaction affects neither accounting nor taxable profit; and \u2022 investments in subsidiaries where the Group is able to control the timing of the reversal of the difference and it is probable that the difference will not reverse in the foreseeable future. Recognition of deferred tax assets is restricted to those instances where it is probable that future taxable profit will be available against which the asset can be utilised. The amount of the asset or liability is determined using tax rates that have been enacted or substantively enacted by the balance sheet date and are expected to apply when the deferred tax liabilities or assets are settled or recovered. Deferred tax balances are not discounted. Deferred tax assets and liabilities are offset when the Group has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority on either: \u2022 the same taxable Group company; or \u2022 different entities which intend either to settle current tax assets and liabilities on a net basis, or to realise the assets and settle the liabilities simultaneously, in each future period in which significant amounts of deferred tax assets and liabilities are expected to be settled or recovered. Equity The following describes the nature and purpose of each reserve within equity: \u2022 share capital: the nominal value of equity shares; \u2022 share premium account: proceeds received in excess of the nominal value of shares issued, net of any transaction costs; \u2022 retained earnings: all other net gains and losses and transactions with owners (e.g. dividends) not recognised elsewhere; \u2022 merger reserve: represents the excess over nominal value of the fair value consideration for the business combination which arose during the Company\u2019s IPO listing. This was satisfied by the issue of shares in accordance with s612 of the Companies Act 2006; and \u2022 foreign currency translation reserve: retranslation gains and losses of foreign currency denominated operations. Financial instruments A financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity. (i) Recognition and initial measurement Trade receivables are initially recognised when they are originated. All other financial assets and financial liabilities are initially recognised when the Group becomes a party to the contractual provisions of the instrument. On initial recognition, a financial asset is classified as measured at amortised cost, fair value through other comprehensive income (FVOCI) or fair value through profit or loss (FVTPL). A financial liability is classified as measured at either amortised cost or FVTPL. (ii) Classification and subsequent measurement Financial assets Financial assets are not reclassified subsequent to their initial recognition unless the Group changes its business model for managing financial assets, in which case all affected financial assets are reclassified on the first day of the first reporting period following the change in the business model. A financial asset is measured at amortised cost if it meets both of the following conditions and is not designated as at FVTPL: \u2022 it is held within a business model whose objective is to hold assets to collect contractual cash flows; and \u2022 its contractual terms give rise on specified dates to cash flows that are \u2018solely payments of principal and interest\u2019 (SPPI) on the principal amount outstanding. This assessment is referred to as the SPPI test and is performed at an instrument level. All financial assets not measured at amortised cost or FVOCI are measured at FVTPL, irrespective of the business model. On initial recognition, the Group may irrevocably designate a financial asset that otherwise meets the requirements to be measured at amortised cost or at FVOCI as at FVTPL if doing so eliminates or significantly reduces an accounting mismatch that would otherwise arise. Financial assets: business model assessment The Group\u2019s business model for managing financial assets refers to how it manages its financial assets in order to generate cash flows. The business model determines whether cash flows will result from collecting contractual cash flows, selling the financial assets, or both. Financial assets classified and measured at amortised cost are held within a business model with the objective to hold financial assets in order to collect contractual cash flows, while financial assets classified and measured at FVOCI are held within a business model with the objective of both holding to collect contractual cash flows and selling. Financial assets that are held for trading or are managed and whose performance is evaluated on a fair value basis are measured at FVTPL. Financial assets: assessment whether contractual cash flows are solely payments of principal and interest For the purposes of this assessment, \u2018principal\u2019 is defined as the fair value of the financial asset on initial recognition. \u2018Interest\u2019 is defined as consideration for the time value of money and for the credit risk associated with the principal amount outstanding during a particular period of time and for other basic lending risks and costs (e.g. liquidity risk and administrative costs), as well as profit margin. In assessing whether contractual cash flows are solely payments of principal and interest, the Group considers the contractual terms of the instrument. This includes assessing whether the financial asset contains a contractual term that could change the timing or amount of contractual cash flows such that it would not meet this condition. In making this assessment, the Group considers: \u2022 contingent events that would change the amount or timing of cash flows; \u2022 terms that may adjust the contractual coupon rate, including variable rate features; \u2022 prepayment and extension features; and \u2022 terms that limit the Group\u2019s claim to cash flows from specified assets (e.g. non-recourse features). Financial assets: subsequent measurement and gains and losses Financial assets at FVTPL These assets are subsequently measured at fair value. Net gains and losses, including any interest or dividend income, are recognised in profit or loss. Financial assets at amortised cost These assets are subsequently measured at amortised cost using the effective interest rate (EIR) method. The amortised cost is reduced by impairment losses. Interest income, foreign exchange gains and losses and impairment are recognised in profit or loss. Any gain or loss on derecognition is recognised in profit or loss. The Group\u2019s financial assets at amortised cost include trade receivables. Debt instruments at FVOCI These assets are subsequently measured at fair value. Interest income, calculated using the effective interest method, foreign exchange revaluation and impairment losses or reversals are recognised in profit or loss and computed in the same manner as for financial assets measured at amortised cost. The remaining fair value changes are recognised in OCI. Upon derecognition, the cumulative fair value change recognised in OCI is recycled to profit or loss. Financial liabilities: classification, subsequent measurement and gains and losses Financial liabilities are classified as measured at amortised cost or FVTPL. A financial liability is classified as FVTPL if it is classified as held for trading, it is a derivative or it is designated as such on initial recognition. Financial liabilities at FVTPL are measured at fair value and net gains and losses, including any interest expense, are recognised in profit or loss. All other financial liabilities are recognised initially at their fair value and subsequently measured at amortised cost using the effective interest method. (iii) Derecognition Financial assets The Group derecognises a financial asset when the contractual rights to the cash flows from the financial asset expire, or it transfers the rights to receive the contractual cash flows in a transaction in which substantially all of the risks and rewards of ownership of the financial asset are transferred or in which the Group neither transfers nor retains substantially all of the risks and rewards of ownership and it does not retain control of the financial asset. Financial liabilities The Group derecognises a financial liability when its contractual obligations are discharged or cancelled, or expire. The Group also derecognises a financial liability when its terms are modified and the cash flows of the modified liability are substantially different, in which case a new financial liability based on the modified terms is recognised at fair value. On derecognition of a financial liability, the difference between the carrying amount extinguished and the consideration paid (including any non-cash assets transferred or liabilities assumed) is recognised in profit or loss. (iv) Offsetting Financial assets and financial liabilities are offset and the net position presented in the statement of financial position when, and only when, the Group currently has a legally enforceable right to set off the amounts and it intends either to settle them on a net basis or to realise the asset and settle the liability simultaneously. Foreign currency transactions (i) Functional and presentation currency Items included in the financial statements of each of the Group\u2019s subsidiaries are measured using the currency of the primary economic environment in which the entity operates (\u2018the functional currency\u2019). The consolidated financial statements are presented in Pounds Sterling, which is the ultimate Parent Company\u2019s functional currency. (ii) Transactions and balances Transactions in foreign currencies are translated into the functional currency at the exchange rate at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated into the functional currency at the exchange rate at the reporting date. Exchange gains and losses are included within administrative expenses in the income statement. (iii) Group companies The results and financial position of foreign operations (none of which has the currency of a hyper-inflationary economy) that have a functional currency different from the presentation currency are translated into the presentation currency as follows: \u2022 assets and liabilities are translated at the closing rate at the balance sheet date; \u2022 income and expenses for each income statement and statement of comprehensive income are translated at average exchange rates (unless this is not a reasonable approximation of the cumulative effect of the rates prevailing on the transaction dates, in which case income and expenses are translated at the dates of the transactions), and \u2022 all resulting exchange differences are recognised in other comprehensive income. Goodwill and fair value adjustments arising on the acquisition of a foreign operation are treated as assets and liabilities of the foreign operation and translated at the closing rate. Exceptional items and other adjustments Exceptional items and other adjustments are those that in management\u2019s judgement need to be disclosed by virtue of their size, nature and incidence, in order to draw the attention of the reader and to show the underlying business performance of the Group more accurately. Such items are included within the income statement caption to which they relate and are separately disclosed on the face of the consolidated income statement and in the notes to the consolidated Financial Statements. Adjusted measures The Group uses a number of non-Generally Accepted Accounting Principles (non-GAAP) financial measures in addition to those reported in accordance with IFRS. The Directors believe that these non-GAAP measures, listed below, are important when assessing the underlying financial and operating performance of the Group by investors and shareholders. These non-GAAP measures comprise of like-for-like revenue growth, adjusted profit after tax, adjusted earnings per share, net debt, Group operating cash flow, Group adjusted EBITDA and Group adjusted EBITDA margin. A reconciliation between key adjusted and statutory measures, as well as notes on alternative performance measures, is provided in the Chief Financial Officer\u2019s review on pages 36 to 41. This also details the impact of exceptional and other adjusted items when comparing to the non-GAAP financial measures in addition to those reported in accordance with IFRS. Summary of critical accounting estimates and judgements The preparation of the consolidated Group Financial Statements requires management to make judgements, estimates and assumptions in applying the Group\u2019s accounting policies to determine the reported amounts of assets, liabilities, income and expenditure. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis, with revisions applied prospectively. Judgements made by the Directors in the application of these accounting policies that have a significant effect on the consolidated Group Financial Statements are discussed below. Critical accounting judgements Dilapidation provision A provision is made for future expected dilapidation costs on the opening of leasehold properties not covered by the LTA and is expected to be utilised on lease expiry. This also includes properties covered by the LTA where we may not extend the lease, after consideration of the long-term trading and viability of the centre. Properties covered by the LTA provide security of tenure and we intend to occupy these premises indefinitely until the landlord serves notice that the centre is to be redeveloped. As such, no charge for dilapidations can be imposed and no dilapidation provision is considered necessary as the outflow of economic benefit is not considered to be probable. Key sources of estimation uncertainty The key estimates are discussed below: Property, plant and equipment and right-of-use asset impairment reviews Plant and equipment and right-of-use assets are assessed for impairment when there is an indication that the assets might be impaired by comparing the carrying value of the assets with their recoverable amounts. The recoverable amount of an asset or a CGU is typically determined based on value-in-use calculations prepared on the basis of management\u2019s assumptions and estimates. The key assumptions in the value-in-use calculations include growth rates of revenue and expenses, and discount rates. The carrying value of property, plant and equipment and right-of-use assets have been assessed to reasonable possible changes in key assumptions and the sensitivity of these assumptions is disclosed in note 12. Reasonable possible changes to the assumptions in the future in three mini-golf centres may lead to material adjustments to the carrying amount. The carrying amount of property, plant and equipment is \u00a32,210,000 and right-of-use assets is \u00a31,719,000 at these centres. Further information in respect of the Group\u2019s property, plant and equipment and right-of-use assets is included in notes 12 and 13 respectively. Contingent consideration Non-current other payables includes contingent consideration in respect of the acquisition of Teaquinn Holdings Inc. in FY2022. The additional consideration to be paid is contingent on the future financial performance of Teaquinn Holdings Inc. in FY2025 or FY2026. This is based on a multiple of 9.2x Teaquinn\u2019s EBITDA pre-IFRS 16 in the financial period of settlement and is capped at CAD 17m. The contingent consideration has been accounted for as post-acquisition employee remuneration and recognised over the duration of the employment contract to FY2026. The key assumptions include a range of possible outcomes for the value of the contingent consideration based on Teaquinn\u2019s forecasted EBITDA pre-IFRS 16 and the year of payment. Further information in respect of the Group\u2019s contingent consideration is included in note 19. Other estimates The acquisition of HLD Investments Inc. (operating as YYC Bowling & Entertainment), Mountain View Bowl Inc and Wong and Lewis Investments Inc. (operating as Let\u2019s Bowl) has been accounted for using the acquisition method under IFRS 3. The identifiable assets, liabilities and contingent liabilities are recognised at their fair value at date of acquisition (note 32). The fair value of the net assets identified were determined with assistance from independent experts using professional valuation techniques appropriate to the individual category of asset or liability. Calculating the fair values of net assets, notably the fair values of intangible assets identified as part of the purchase price allocation, involves estimation and consequently the fair value exercise is recorded as another accounting estimate. The amortisation charge is sensitive to the value of the intangible asset values, so a higher or lower fair value calculation would lead to a change in the amortisation charge in the period following acquisition. These estimates are not considered key sources of estimation uncertainty as a material adjustment to the carrying value is not expected in the following financial year.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-308": {
"value": "Statement of compliance
The consolidated Financial Statements have been prepared in accordance with UK-adopted International Accounting Standards and the
requirements of the Companies Act 2006. The functional currency of entities in the Group are Pounds Sterling and Canadian Dollars. The
consolidated Financial Statements are presented in Pounds Sterling and all values are rounded to the nearest thousand, except where
otherwise indicated.
",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-309": {
"value": "Basis of preparation
The consolidated Financial Statements have been prepared on a going concern basis under the historical cost convention, except for fair
value items on acquisition (see note 32).
The Company has elected to prepare its Financial Statements in accordance with FRS 102, the Financial Reporting Standard applicable in
the UK and Republic of Ireland. On publishing the Parent Company Financial Statements here together with the Group Financial Statements,
the Company has taken advantage of the exemption in s408 of the Companies Act 2006 not to present its individual income statement and
statement of comprehensive income and related notes that form a part of these approved Financial Statements.
Judgements made by the Directors, in the application of these accounting policies, that have significant effect on the Financial Statements
and estimates with a significant risk of material adjustment in the next year are discussed on page 140.
",
"dimensions": {
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"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-310": {
"value": "Basis of consolidation
The consolidated financial information incorporates the Financial Statements of the Company and all of its subsidiary undertakings. The
Financial Statements of all Group companies are adjusted, where necessary, to ensure the use of consistent accounting policies.
Acquisitions are accounted for under the acquisition method from the date control passes to the Group. On acquisition, the assets, liabilities
and contingent liabilities of a subsidiary are measured at their fair values at the date of acquisition. Any excess of the cost of acquisition over
the fair values of the identifiable net assets acquired is recognised as goodwill, or a gain on bargain purchase if the fair values of the
identifiable net assets are below the cost of acquisition. Intragroup balances and any unrealised gains and losses or income and expenses
arising from intragroup transactions are eliminated in preparing the consolidated financial statements.
The results of HLD Investments Inc. (operating as YYC Bowling & Entertainment), Mountain View Bowl Inc and Wong and Lewis Investments
Inc. (operating as Let\u2019s Bowl), are included from the date of acquisition on 15 February 2023.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-311": {
"value": "Earnings per share
The calculation of earnings per ordinary share is based on earnings after tax and the weighted average number of ordinary shares in issue
during the year.
For diluted earnings per share, the weighted average number of ordinary shares in issue is adjusted to assume conversion of all dilutive
potential ordinary shares. The Group has two types of dilutive potential ordinary shares, being those unvested shares granted under the
Long-Term Incentive Plans and Save-As-You-Earn plans.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-312": {
"value": "Standards issued not yet effective
At the date of authorisation of this financial information, certain new standards, amendments and interpretations to existing standards
applicable to the Group have been published but are not yet effective, and have not been adopted early by the Group. These are listed below:
Standard/interpretation Content
Applicable for financial
years beginning on/after
IAS 1 Classification of
liabilities as current or
non-current
In January 2020, the IASB issued amendments to paragraphs 69 to 76 of IAS 1 to
specify the requirements for classifying liabilities as current or non-current.
1 October 2023
IAS 1 Presentation of
financial statements and
IFRS Practice Statement 2
making materiality
judgements-disclosure of
accounting policies
The amendments change the requirements in IAS 1 with regard to disclosure of
accounting policies. The amendments replace all instances of the term \u2018significant
accounting policies\u2019 with \u2018material accounting policy information\u2019.
1 October 2023
IAS 8 Definition of
accounting estimates
The amendments replace the definition of a change in accounting estimates with a new
definition of accounting estimates. Under the new definition, accounting estimates are
\u2018monetary amounts in financial statements that are subject to measurement uncertainty\u2019.
1 October 2023
IAS 12 Deferred tax
related to assets and
liabilities arising from a
single transaction
The amendments introduce a further exception from the initial recognition exemption.
Under the amendments, an entity does not apply the initial recognition exemption for
transactions that give rise to equal taxable and deductible temporary differences.
Following the amendments to IAS 12, an entity is required to recognise the related
deferred tax asset and liability.
1 October 2023
IFRS 17 Insurance
contracts
In May 2017, the IASB issued IFRS 17 Insurance Contracts (IFRS 17), a comprehensive
new accounting standard for insurance contracts covering recognition and measurement,
presentation and disclosure. Once effective, IFRS 17 will replace IFRS 4 Insurance
Contracts (IFRS 4) that was issued in 2005.
1 October 2023
IAS 12 International tax
reform pillar two model
rules
These amendments give companies temporary relief from accounting for deferred taxes
arising from the Organisation for Economic Co-operation and Development\u2019s (OECD)
international tax reform. The amendments also introduce targeted disclosure
requirements for affected companies.
1 October 2023
IAS 7 and IFRS 7 Supplier
finance arrangements
The amendments introduce new disclosures relating to supplier finance arrangements
that assist users of the financial statements to assess the effects of these arrangements
on an entity\u2019s liabilities and cash flows and on an entity\u2019s exposure to liquidity risk.
1 October 2024
IFRS 16 Lease liability in a
sale and leaseback
These amendments include requirements for sale and leaseback transactions in IFRS 16
to explain how an entity accounts for a sale and leaseback after the date of the transaction.
Sale and leaseback transactions where some or all the lease payments are variable lease
payments that do not depend on an index or rate are most likely to be impacted.
1 October 2024
IAS 21 Lack of
exchangeability
An entity is impacted by the amendments when it has a transaction or an operation in a
foreign currency that is not exchangeable into another currency at a measurement date for
a specified purpose. A currency is exchangeable when there is an ability to obtain the other
currency (with a normal administrative delay), and the transaction would take place
through a market or exchange mechanism that creates enforceable rights and obligations.
1 October 2025
None of the above amendments are expected to have a material impact on the Group.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-363": {
"value": "Standards issued not yet effective At the date of authorisation of this financial information, certain new standards, amendments and interpretations to existing standards applicable to the Group have been published but are not yet effective, and have not been adopted early by the Group. These are listed below: Standard/interpretation Content Applicable for financial years beginning on/after IAS 1 Classification of liabilities as current or non-current In January 2020, the IASB issued amendments to paragraphs 69 to 76 of IAS 1 to specify the requirements for classifying liabilities as current or non-current. 1 October 2023 IAS 1 Presentation of financial statements and IFRS Practice Statement 2 making materiality judgements-disclosure of accounting policies The amendments change the requirements in IAS 1 with regard to disclosure of accounting policies. The amendments replace all instances of the term \u2018significant accounting policies\u2019 with \u2018material accounting policy information\u2019. 1 October 2023 IAS 8 Definition of accounting estimates The amendments replace the definition of a change in accounting estimates with a new definition of accounting estimates. Under the new definition, accounting estimates are \u2018monetary amounts in financial statements that are subject to measurement uncertainty\u2019. 1 October 2023 IAS 12 Deferred tax related to assets and liabilities arising from a single transaction The amendments introduce a further exception from the initial recognition exemption. Under the amendments, an entity does not apply the initial recognition exemption for transactions that give rise to equal taxable and deductible temporary differences. Following the amendments to IAS 12, an entity is required to recognise the related deferred tax asset and liability. 1 October 2023 IFRS 17 Insurance contracts In May 2017, the IASB issued IFRS 17 Insurance Contracts (IFRS 17), a comprehensive new accounting standard for insurance contracts covering recognition and measurement, presentation and disclosure. Once effective, IFRS 17 will replace IFRS 4 Insurance Contracts (IFRS 4) that was issued in 2005. 1 October 2023 IAS 12 International tax reform pillar two model rules These amendments give companies temporary relief from accounting for deferred taxes arising from the Organisation for Economic Co-operation and Development\u2019s (OECD) international tax reform. The amendments also introduce targeted disclosure requirements for affected companies. 1 October 2023 IAS 7 and IFRS 7 Supplier finance arrangements The amendments introduce new disclosures relating to supplier finance arrangements that assist users of the financial statements to assess the effects of these arrangements on an entity\u2019s liabilities and cash flows and on an entity\u2019s exposure to liquidity risk. 1 October 2024 IFRS 16 Lease liability in a sale and leaseback These amendments include requirements for sale and leaseback transactions in IFRS 16 to explain how an entity accounts for a sale and leaseback after the date of the transaction. Sale and leaseback transactions where some or all the lease payments are variable lease payments that do not depend on an index or rate are most likely to be impacted. 1 October 2024 IAS 21 Lack of exchangeability An entity is impacted by the amendments when it has a transaction or an operation in a foreign currency that is not exchangeable into another currency at a measurement date for a specified purpose. A currency is exchangeable when there is an ability to obtain the other currency (with a normal administrative delay), and the transaction would take place through a market or exchange mechanism that creates enforceable rights and obligations. 1 October 2025 None of the above amendments are expected to have a material impact on the Group. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-313": {
"value": "Climate change In preparing the consolidated financial statements, management has considered the impact of climate change, taking into account the relevant disclosures in the strategic report, including those made in accordance with the recommendations of the Task Force on Climate- related Financial Disclosures (TCFD) and the Companies (Strategic Report) (Climate-related Financial Disclosure) Regulation 2022 set out on pages 58 to 59 and our sustainability targets. The expected environmental impact on the business has been modelled. The current available information and assessment did not identify any risks that would require the useful economic life of assets to be reduced in the year or identify the need for impairment that would impact the carrying values of such assets or have any other impact on the financial statements. For many years, Hollywood Bowl Group plc has placed sustainability at the centre of its strategy and has been working on becoming a more sustainable business. A number of actions have been implemented to help mitigate and adapt against climate-related risks. The cost and benefits of such actions are embedded into the cost structure of the business and are included in our five-year plan. This includes the roll-out of Pins-on-Strings technology, solar panels, and the move to 100 per cent renewable energy. The five-year plan has been used to support our impairment reviews and going concern and viability assessment (see viability statement on pages 76 and 77). Our TCFD disclosures on pages 60 to 69 include climate-related risks and opportunities based on various scenarios. When considering climate scenario analysis, and modelling severe but plausible downside scenarios, we have used the NGFS \u2018early action\u2019 scenario as the most severe case for climate transition risks, and the IPCC\u2019s SSP5-8.5 as the most severe case for physical climate risk. Whilst these represent situations where climate could have a significant effect on the operations, these do not include our future mitigating actions which we would adopt as part of our strategy. The quantifications do not therefore represent a likely financial forecast and are not directly incorporated into any projections of our long-term cash flows. The assessment with respect to the impact of climate change will be kept under review by management, as the future impacts depend on factors outside of the Group\u2019s control, which are not all currently known. ",
"dimensions": {
"concept": "hbgplc:DescriptionOfAccountingPolicyForClimateChange",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-314": {
"value": "Going concern
In assessing the going concern position of the Group for the Consolidated Financial Statements for the year ended 30 September 2023, the
Directors have considered the Group\u2019s cash flow, liquidity, and business activities, as well as the principal risks identified in the Group\u2019s Risk Register.
As at 30 September 2023, the Group had cash balances of \u00a352.5m, no outstanding loan balances and an undrawn RCF of \u00a325m, giving an
overall liquidity of \u00a377.5m.
The Group has undertaken a review of its liquidity using a base case and a severe but plausible downside scenario.
The base case is the Board approved budget for FY2024 as well as the first three months of FY2025 which forms part of the Board
approved five-year plan. As noted above, the cost and benefits of our actions on climate change are embedded into the cost structure of the
business and included in our five-year plan. Under this scenario there would be positive cash flow, strong profit performance and all
covenants would be passed. It should also be noted that the RCF remains undrawn. Furthermore, it is assumed that the Group adhere to its
capital allocation policy as outlined on pages 40 and 41. The most severe downside scenario stress tests for reasonably adverse variations in
the economic environment leading to a deterioration in trading conditions and performance.
Under this severe but plausible downside scenario, the Group has modelled revenues dropping by c.3 and 4 per cent from the assumed base
case for FY2024 and FY2025 respectively and inflation continues at an even higher rate than in the base case, specifically around cost of labour.
The model still assumes that investments into new centres would continue, whilst refurbishments in the early part of FY2024 would be
reduced. These are all mitigating factors that the Group has in its control. Under this scenario, the Group will still be profitable and have
sufficient liquidity within its cash position to not draw down the RCF, with all financial covenants passed.
Taking the above and the principal risks faced by the Group into consideration, the Directors are satisfied that the Group and Company have
adequate resources to continue in operation and meet their liabilities as they fall due for the foreseeable future, a period of at least 12 months
from the date of this report.
Accordingly, the Group and Company continue to adopt the going concern basis in preparing these Financial Statements.
",
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"concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-315": {
"value": "Revenue
Revenue from customers is the total amount receivable by the Group for goods and services supplied, excluding VAT, other sales taxes and
discounts, and excludes amounts collected on behalf of third parties. The Group\u2019s performance obligations in respect of individual revenue
streams are outlined below.
Revenue arising from bowling and mini-golf is recognised when the customer actually plays, with deposits paid in advance being held on the
balance sheet until that time and then recognised as income.
Revenue for food and drink is recognised when the product has been transferred to the buyer at the point of sale, which is generally when
payment is received.
Revenue for amusements is recognised when the customer plays the amusement machine.
Revenue from installation of bowling equipment contracts is recognised over time using costs incurred to date relative to total estimated
costs at completion to measure progress. Incurred costs represent work performed, which corresponds with and best depicts transfer of
control or the enhancement of the customer\u2019s assets. Contract costs included in the calculation are comprised of materials and
subcontracts\u2019 costs. This is not considered to be material revenue for the Group and is not therefore a significant area of judgement.
Revenue from customers is disaggregated by major product and service lines, being bowling, food and drink, amusements, mini golf,
installation of bowling equipment and other. Disaggregated revenue from contracts with customers is disclosed in note 3 on page 141.
Given the nature of the Group\u2019s revenue streams, recognition of revenue is not considered to be a significant area of judgement.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-316": {
"value": "Operating segments
Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision-makers. The chief
operating decision-makers have been identified as the management team including the Chief Executive Officer and Chief Financial Officer.
An operating segment is a component of the Group that engages in business activities from which it may earn revenues and incur expenses.
The Board considers that the Group\u2019s activity constitutes two operating and two reporting segments, being the provision of ten-pin bowling
and mini-golf centres in the United Kingdom and the provision of ten-pin bowling and mini-golf centres and the installation of bowling equipment
in Canada, as defined under IFRS 8. Management review the performance of the Group by reference to total results against budget.
The total profit measures are operating profit and profit after tax for the period, both disclosed on the face of the consolidated income
statement and statement of comprehensive income. No differences exist between the basis of preparation of the performance measures
used by management and the figures in the Group\u2019s financial information, as adjusted where appropriate.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-317": {
"value": "Employee benefits
(i) Short-term benefits
Wages, salaries, paid annual leave and sick leave, bonuses and non-monetary benefits are accrued in the period in which the associated
services are rendered by employees of the Group.
(ii) Defined contribution plans
The Group operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the
Group. The annual contributions payable are charged to the income statement. The Group also contributes to the personal pension plans of
the Directors.
(iii) Share-based payments
The Group operates equity-settled share-based payment plans for its employees, under which the employees are granted equity
instruments of Hollywood Bowl Group plc. The fair value of services received in exchange for the equity instruments is determined by
reference to the fair value of the instruments granted at grant date. The fair value of the instruments includes any market performance
conditions and non-vesting conditions. The expense is recognised over the vesting period of the award taking into account any non-market
performance and service conditions.
The cost of equity-settled transactions is recognised together with a corresponding increase in equity, over the period in which the
performance conditions are fulfilled, ending on the date on which the relevant employees become fully entitled to the award.
(iv) Save-As-You-Earn plans
The Group operates two equity-settled SAYE plans. The fair value is calculated at the grant date using the Black-Scholes pricing model. The
resulting cost is charged to the Group income statement over the vesting period. The value of the charge is adjusted to reflect expected and
actual levels of vesting.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-364": {
"value": "(iii) Share-based payments The Group operates equity-settled share-based payment plans for its employees, under which the employees are granted equity instruments of Hollywood Bowl Group plc. The fair value of services received in exchange for the equity instruments is determined by reference to the fair value of the instruments granted at grant date. The fair value of the instruments includes any market performance conditions and non-vesting conditions. The expense is recognised over the vesting period of the award taking into account any non-market performance and service conditions. The cost of equity-settled transactions is recognised together with a corresponding increase in equity, over the period in which the performance conditions are fulfilled, ending on the date on which the relevant employees become fully entitled to the award. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-318": {
"value": "Cash and cash equivalents
Cash and cash equivalents includes cash held at centres, short-term deposits with banks and other financial institutions, and credit card
payments received within 72 hours.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-319": {
"value": "Leases
The Group as lessee
The Group assesses whether a contract is, or contains, a lease, at inception of the contract. The Group recognises a right-of-use asset and a
corresponding lease liability with respect to all lease arrangements in which it is the lessee from the date at which the leased asset becomes
available for use by the Group, except for short-term leases (defined as leases with a lease term of 12 months or less) and leases of low-value
assets. For these leases, the Group recognises the lease payments as an operating expense on a straight-line basis over the term of the lease
unless another systematic basis is more representative of the time pattern in which economic benefits from the leased assets are consumed.
Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement
of lease liabilities. The cost of right-of-use assets includes the amount of lease liabilities recognised, less any lease incentives received.
Right-of-use assets are depreciated on a straight-line basis over the shorter of the lease term and the estimated useful lives of the assets.
The lease term is the non-cancellable period for which the lessee has the right to use an underlying asset plus periods covered by an extension
option if an extension is reasonably certain. The majority of property leases are covered by the Landlord and Tenant Act 1985 (LTA) which gives
the right to extend the lease beyond the termination date. The Group expects to extend the property leases covered by the LTA. This extension
period is not included within the lease term as a termination date cannot be determined as the Group are not reasonably certain to extend the
lease given the contractual rights of the landlord under certain circumstances.
Lease liabilities are measured at the present value of lease payments to be made over the lease term. The lease payments include fixed
payments (including in-substance fixed payments) less any lease incentives receivable and variable lease payments that depend on an index
or a rate. Variable lease payments that do not depend on an index or a rate are recognised as expenses in the period in which the event or
condition that triggers the payment occurs.
In calculating the present value of lease payments, the Group uses its incremental borrowing rate at the lease commencement date because
the interest rate implicit in the lease is not readily determinable. After the commencement date, the amount of lease liabilities is increased to
reflect the accretion of interest and reduced for the lease payments made. In addition, the carrying amount of lease liabilities is remeasured if
there is a modification, a change in the lease term or a change in the lease payments (e.g. changes to future payments resulting from a change
in an index or rate used to determine such lease payments).
The Group applies IAS 36 to determine whether a right-of-use asset is impaired and accounts for any identified impairment loss as
described in the \u2018impairment\u2019 policy.
As a practical expedient, IFRS 16 permits a lessee not to separate non-lease components, and instead account for any lease and associated
non-lease components as a single arrangement. The Group has not used this practical expedient. For contracts that contain a lease component
and one or more additional lease or non-lease components, the Group allocates the consideration in the contract to each lease component
on the basis of the relative stand-alone price of the lease component and the aggregate stand-alone price of the non-lease components.
Short-term leases and leases of low-value assets
The Group applies the short-term lease recognition exemption to its short-term leases of machinery and equipment (i.e. those leases that
have a lease term of 12 months or less from the commencement date and do not contain a purchase option). It also applies the lease of
low-value assets recognition exemption to leases of office equipment that are considered to be low value. Lease payments on short-term
leases and leases of low-value assets are recognised as expenses on a straight-line basis over the lease term.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-320": {
"value": "Provisions
Provisions are recognised when the Group has a present obligation as a result of a past event, and it is probable that the Group will be required to
settle that obligation. Provisions are measured at the best estimate of the expenditure required to settle the obligation at the end of the reporting
period, and are discounted to present value where the effect is material.
Dilapidation provision
A provision will be recorded, if as lessee, the Group has a commitment to make good the property at the end of the lease, which would be for
the cost of returning the leased property to its original state. Changes to the dilapidation provision are recorded in property, plant and equipment.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-321": {
"value": "Property, plant and equipment
Freehold land and building assets were included at fair value on the acquisition of Teaquinn. Subsequent additions are recorded at cost less
accumulated depreciation and impairment charges. Freehold land is not depreciated.
All other property, plant and equipment is stated at historic cost, including expenditure that is directly attributable to the acquired item, less
accumulated depreciation and impairment losses.
Depreciation is provided to write off the cost of all property, plant and equipment evenly over their expected useful lives, calculated at the
following rates:
Freehold property over 50 years
Leasehold property lesser of lease period and 25 years
Lanes and Pins on Strings over 30\u201340 years
Plant and machinery and
fixtures, fittings and equipment over 3\u201325 years
Pinspotters up to 10 years
The carrying value of the property, plant and equipment is compared to the higher of value-in-use and the fair value less costs to sell. If the
carrying value exceeds the higher of the value-in-use and fair value less the costs to sell the asset, then the asset is impaired and its value
reduced by recognising an impairment provision. New centre landlord contributions are offset against leasehold property expenditure where
the related assets remain the property of the landlord. Refurbishment costs are included within plant and machinery and fixtures, fittings and
equipment and are depreciated over the relevant useful economic life.
Residual values, remaining useful economic lives and depreciation periods and methods are reviewed annually and adjusted if appropriate.
Assets under construction represents the construction of centres and are included in property, plant and equipment. No depreciation is
provided on assets under construction until the asset is available for use.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-322": {
"value": "Goodwill and intangible assets
Goodwill arising on the acquisition of a subsidiary undertaking is the difference between the fair value of the consideration paid and the fair
value of the assets and liabilities acquired. Negative goodwill is recognised in the consolidated income statement immediately as a gain on
bargain purchase. Positive goodwill is capitalised and stated at cost less any impairment losses. Impairment tests on the carrying value of
goodwill are undertaken:
\u2022 at the end of the first full financial period following acquisition and at the end of every subsequent financial period; and
\u2022 in other periods if events or changes in circumstances indicate that the carrying value may not be recoverable.
Software which is not an integral part of hardware assets is stated at historic cost, including expenditure that is directly attributable to the
acquired item, less accumulated amortisation and impairment losses.
Other intangible assets include assets acquired in a business combination and are capitalised at fair value at the date of acquisition. Following
initial recognition, finite life intangible assets are amortised on a straight-line basis over their estimated useful lives, with the expense charged
to the income statement through administrative expenses.
Amortisation is provided to write off the cost of all intangible assets, except for goodwill, evenly over their expected useful lives, calculated at the following rates: Software over 3 years Customer relationships over 10\u201315 years Brand names over 5\u201320 years Trademark over 20 years The amortisation charge is recognised in administrative expenses in the income statement. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-384": {
"value": "Goodwill and intangible assets Goodwill arising on the acquisition of a subsidiary undertaking is the difference between the fair value of the consideration paid and the fair value of the assets and liabilities acquired. Negative goodwill is recognised in the consolidated income statement immediately as a gain on bargain purchase. Positive goodwill is capitalised and stated at cost less any impairment losses. Impairment tests on the carrying value of goodwill are undertaken: \u2022 at the end of the first full financial period following acquisition and at the end of every subsequent financial period; and \u2022 in other periods if events or changes in circumstances indicate that the carrying value may not be recoverable. Software which is not an integral part of hardware assets is stated at historic cost, including expenditure that is directly attributable to the acquired item, less accumulated amortisation and impairment losses. Other intangible assets include assets acquired in a business combination and are capitalised at fair value at the date of acquisition. Following initial recognition, finite life intangible assets are amortised on a straight-line basis over their estimated useful lives, with the expense charged to the income statement through administrative expenses. Amortisation is provided to write off the cost of all intangible assets, except for goodwill, evenly over their expected useful lives, calculated at
the following rates:
Software over 3 years
Customer relationships over 10\u201315 years
Brand names over 5\u201320 years
Trademark over 20 years
The amortisation charge is recognised in administrative expenses in the income statement.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-365": {
"value": "Goodwill and intangible assets Goodwill arising on the acquisition of a subsidiary undertaking is the difference between the fair value of the consideration paid and the fair value of the assets and liabilities acquired. Negative goodwill is recognised in the consolidated income statement immediately as a gain on bargain purchase. Positive goodwill is capitalised and stated at cost less any impairment losses. Impairment tests on the carrying value of goodwill are undertaken: \u2022 at the end of the first full financial period following acquisition and at the end of every subsequent financial period; and \u2022 in other periods if events or changes in circumstances indicate that the carrying value may not be recoverable. Software which is not an integral part of hardware assets is stated at historic cost, including expenditure that is directly attributable to the acquired item, less accumulated amortisation and impairment losses. Other intangible assets include assets acquired in a business combination and are capitalised at fair value at the date of acquisition. Following initial recognition, finite life intangible assets are amortised on a straight-line basis over their estimated useful lives, with the expense charged to the income statement through administrative expenses. Amortisation is provided to write off the cost of all intangible assets, except for goodwill, evenly over their expected useful lives, calculated at the following rates: Software over 3 years Customer relationships over 10\u201315 years Brand names over 5\u201320 years Trademark over 20 years The amortisation charge is recognised in administrative expenses in the income statement. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-323": {
"value": "Inventories
Inventories are carried at the lower of cost or net realisable value. Net realisable value is calculated based on the revenue from sale in the
normal course of business less any costs to sell. Due allowance is made for obsolete and slow-moving items.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-324": {
"value": "Impairment
(i) Impairment of financial assets
The Group recognises an allowance for expected credit losses (ECLs) on financial assets measured at amortised cost. The financial assets
comprises trade and other receivables. These are always measured at an amount equal to lifetime ECL as these relate to trade and other
receivables and a simplified approach can be adopted. The maximum period considered when estimating ECLs is the maximum contractual
period over which the Group is exposed to credit risk. There is limited exposure to ECLs due to the business model.
ECLs are a probability weighted estimate of credit losses. Credit losses are measured as the present value of all cash shortfalls (i.e. the
difference between the cash flows due to the entity in accordance with the contract and the cash flows that the Group expects to receive).
ECLs are discounted at the effective interest rate of the financial asset.
Loss allowances for financial assets measured at amortised cost are deducted from the gross carrying amount of the assets.
The gross carrying amount of a financial asset is written off (either partially or in full) to the extent that there is no realistic prospect of
recovery. This is generally the case when the Group determines that the debtor does not have the assets or sources of income that could
generate sufficient cash flows to repay the amounts subject to the write-off. However, financial assets that are written off could still be subject
to enforcement activities in order to comply with the Group\u2019s procedures for recovery of amounts due.
(ii) Impairment of non-financial assets
The carrying values of goodwill and intangible assets are reviewed at the end of each reporting period for impairment. Impairment is
measured by comparing the carrying values of the assets with their recoverable amounts.
The recoverable amount of the assets is the higher of the assets\u2019 fair value less costs to sell and their value-in-use, which is measured by
reference to discounted future cash flows. These assets are grouped together into Cash Generating Units to assess impairment. A sensitivity
analysis is also performed (see note 14). An impairment loss is recognised in the income statement immediately.
In respect of assets other than goodwill, and when there is a change in the estimates used to determine the recoverable amount, a
subsequent increase in the recoverable amount of an asset is treated as a reversal of the previous impairment loss and is recognised to the
extent of the carrying amount of the asset that would have been determined (net of amortisation and depreciation) had no impairment loss
been recognised. The reversal is recognised in the income statement immediately.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-366": {
"value": "(i) Impairment of financial assets The Group recognises an allowance for expected credit losses (ECLs) on financial assets measured at amortised cost. The financial assets comprises trade and other receivables. These are always measured at an amount equal to lifetime ECL as these relate to trade and other receivables and a simplified approach can be adopted. The maximum period considered when estimating ECLs is the maximum contractual period over which the Group is exposed to credit risk. There is limited exposure to ECLs due to the business model. ECLs are a probability weighted estimate of credit losses. Credit losses are measured as the present value of all cash shortfalls (i.e. the difference between the cash flows due to the entity in accordance with the contract and the cash flows that the Group expects to receive). ECLs are discounted at the effective interest rate of the financial asset. Loss allowances for financial assets measured at amortised cost are deducted from the gross carrying amount of the assets. The gross carrying amount of a financial asset is written off (either partially or in full) to the extent that there is no realistic prospect of recovery. This is generally the case when the Group determines that the debtor does not have the assets or sources of income that could generate sufficient cash flows to repay the amounts subject to the write-off. However, financial assets that are written off could still be subject to enforcement activities in order to comply with the Group\u2019s procedures for recovery of amounts due. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-367": {
"value": "(ii) Impairment of non-financial assets The carrying values of goodwill and intangible assets are reviewed at the end of each reporting period for impairment. Impairment is measured by comparing the carrying values of the assets with their recoverable amounts. The recoverable amount of the assets is the higher of the assets\u2019 fair value less costs to sell and their value-in-use, which is measured by reference to discounted future cash flows. These assets are grouped together into Cash Generating Units to assess impairment. A sensitivity analysis is also performed (see note 14). An impairment loss is recognised in the income statement immediately. In respect of assets other than goodwill, and when there is a change in the estimates used to determine the recoverable amount, a subsequent increase in the recoverable amount of an asset is treated as a reversal of the previous impairment loss and is recognised to the extent of the carrying amount of the asset that would have been determined (net of amortisation and depreciation) had no impairment loss been recognised. The reversal is recognised in the income statement immediately. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-325": {
"value": "Taxation
Tax on the profit or loss for the year comprises current and deferred tax. Tax is recognised in the income statement except to the extent that
it relates to items recognised directly in equity or other comprehensive income, in which case it is recognised directly in equity or other
comprehensive income.
Current tax is the expected tax payable or receivable on the taxable income or loss for the year, using tax rates enacted or substantively
enacted at the balance sheet date, and any adjustment to tax payable in respect of previous years.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-326": {
"value": "Deferred taxation
Deferred tax assets and liabilities are recognised where the carrying amount of an asset or liability in the consolidated statement of financial
position differs from its tax base, except for differences arising on:
\u2022 the initial recognition of goodwill;
\u2022 the initial recognition of an asset or liability in a transaction which is not a business combination and at the time of the transaction affects
neither accounting nor taxable profit; and
\u2022 investments in subsidiaries where the Group is able to control the timing of the reversal of the difference and it is probable that the
difference will not reverse in the foreseeable future.
Recognition of deferred tax assets is restricted to those instances where it is probable that future taxable profit will be available against which
the asset can be utilised.
The amount of the asset or liability is determined using tax rates that have been enacted or substantively enacted by the balance sheet date
and are expected to apply when the deferred tax liabilities or assets are settled or recovered. Deferred tax balances are not discounted.
Deferred tax assets and liabilities are offset when the Group has a legally enforceable right to offset current tax assets and liabilities and the
deferred tax assets and liabilities relate to taxes levied by the same tax authority on either:
\u2022 the same taxable Group company; or
\u2022 different entities which intend either to settle current tax assets and liabilities on a net basis, or to realise the assets and settle the liabilities
simultaneously, in each future period in which significant amounts of deferred tax assets and liabilities are expected to be settled or recovered.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-328": {
"value": "Equity
The following describes the nature and purpose of each reserve within equity:
\u2022 share capital: the nominal value of equity shares;
\u2022 share premium account: proceeds received in excess of the nominal value of shares issued, net of any transaction costs;
\u2022 retained earnings: all other net gains and losses and transactions with owners (e.g. dividends) not recognised elsewhere;
\u2022 merger reserve: represents the excess over nominal value of the fair value consideration for the business combination which arose during
the Company\u2019s IPO listing. This was satisfied by the issue of shares in accordance with s612 of the Companies Act 2006; and
\u2022 foreign currency translation reserve: retranslation gains and losses of foreign currency denominated operations.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-327": {
"value": "Financial instruments
A financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity.
(i) Recognition and initial measurement
Trade receivables are initially recognised when they are originated. All other financial assets and financial liabilities are initially recognised
when the Group becomes a party to the contractual provisions of the instrument.
On initial recognition, a financial asset is classified as measured at amortised cost, fair value through other comprehensive income (FVOCI)
or fair value through profit or loss (FVTPL). A financial liability is classified as measured at either amortised cost or FVTPL.
(ii) Classification and subsequent measurement
Financial assets
Financial assets are not reclassified subsequent to their initial recognition unless the Group changes its business model for managing
financial assets, in which case all affected financial assets are reclassified on the first day of the first reporting period following the change in
the business model.
A financial asset is measured at amortised cost if it meets both of the following conditions and is not designated as at FVTPL:
\u2022 it is held within a business model whose objective is to hold assets to collect contractual cash flows; and
\u2022 its contractual terms give rise on specified dates to cash flows that are \u2018solely payments of principal and interest\u2019 (SPPI) on the principal
amount outstanding. This assessment is referred to as the SPPI test and is performed at an instrument level.
All financial assets not measured at amortised cost or FVOCI are measured at FVTPL, irrespective of the business model. On initial
recognition, the Group may irrevocably designate a financial asset that otherwise meets the requirements to be measured at amortised cost
or at FVOCI as at FVTPL if doing so eliminates or significantly reduces an accounting mismatch that would otherwise arise.
Financial assets: business model assessment
The Group\u2019s business model for managing financial assets refers to how it manages its financial assets in order to generate cash flows. The
business model determines whether cash flows will result from collecting contractual cash flows, selling the financial assets, or both. Financial
assets classified and measured at amortised cost are held within a business model with the objective to hold financial assets in order to
collect contractual cash flows, while financial assets classified and measured at FVOCI are held within a business model with the objective of
both holding to collect contractual cash flows and selling.
Financial assets that are held for trading or are managed and whose performance is evaluated on a fair value basis are measured at FVTPL.
Financial assets: assessment whether contractual cash flows are solely payments of principal and interest
For the purposes of this assessment, \u2018principal\u2019 is defined as the fair value of the financial asset on initial recognition. \u2018Interest\u2019 is defined as
consideration for the time value of money and for the credit risk associated with the principal amount outstanding during a particular period
of time and for other basic lending risks and costs (e.g. liquidity risk and administrative costs), as well as profit margin.
In assessing whether contractual cash flows are solely payments of principal and interest, the Group considers the contractual terms of the
instrument. This includes assessing whether the financial asset contains a contractual term that could change the timing or amount of
contractual cash flows such that it would not meet this condition. In making this assessment, the Group considers:
\u2022 contingent events that would change the amount or timing of cash flows;
\u2022 terms that may adjust the contractual coupon rate, including variable rate features;
\u2022 prepayment and extension features; and
\u2022 terms that limit the Group\u2019s claim to cash flows from specified assets (e.g. non-recourse features).
Financial assets: subsequent measurement and gains and losses Financial assets at FVTPL These assets are subsequently measured at fair value. Net gains and losses, including any interest or dividend income, are recognised in profit or loss. Financial assets at amortised cost These assets are subsequently measured at amortised cost using the effective interest rate (EIR) method. The amortised cost is reduced by impairment losses. Interest income, foreign exchange gains and losses and impairment are recognised in profit or loss. Any gain or loss on derecognition is recognised in profit or loss. The Group\u2019s financial assets at amortised cost include trade receivables. Debt instruments at FVOCI These assets are subsequently measured at fair value. Interest income, calculated using the effective interest method, foreign exchange revaluation and impairment losses or reversals are recognised in profit or loss and computed in the same manner as for financial assets measured at amortised cost. The remaining fair value changes are recognised in OCI. Upon derecognition, the cumulative fair value change recognised in OCI is recycled to profit or loss. Financial liabilities: classification, subsequent measurement and gains and losses Financial liabilities are classified as measured at amortised cost or FVTPL. A financial liability is classified as FVTPL if it is classified as held for trading, it is a derivative or it is designated as such on initial recognition. Financial liabilities at FVTPL are measured at fair value and net gains and losses, including any interest expense, are recognised in profit or loss. All other financial liabilities are recognised initially at their fair value and subsequently measured at amortised cost using the effective interest method. (iii) Derecognition Financial assets The Group derecognises a financial asset when the contractual rights to the cash flows from the financial asset expire, or it transfers the rights to receive the contractual cash flows in a transaction in which substantially all of the risks and rewards of ownership of the financial asset are transferred or in which the Group neither transfers nor retains substantially all of the risks and rewards of ownership and it does not retain control of the financial asset. Financial liabilities The Group derecognises a financial liability when its contractual obligations are discharged or cancelled, or expire. The Group also derecognises a financial liability when its terms are modified and the cash flows of the modified liability are substantially different, in which case a new financial liability based on the modified terms is recognised at fair value. On derecognition of a financial liability, the difference between the carrying amount extinguished and the consideration paid (including any non-cash assets transferred or liabilities assumed) is recognised in profit or loss. (iv) Offsetting Financial assets and financial liabilities are offset and the net position presented in the statement of financial position when, and only when, the Group currently has a legally enforceable right to set off the amounts and it intends either to settle them on a net basis or to realise the asset and settle the liability simultaneously.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-368": {
"value": "Financial assets Financial assets are not reclassified subsequent to their initial recognition unless the Group changes its business model for managing financial assets, in which case all affected financial assets are reclassified on the first day of the first reporting period following the change in the business model. A financial asset is measured at amortised cost if it meets both of the following conditions and is not designated as at FVTPL: \u2022 it is held within a business model whose objective is to hold assets to collect contractual cash flows; and \u2022 its contractual terms give rise on specified dates to cash flows that are \u2018solely payments of principal and interest\u2019 (SPPI) on the principal amount outstanding. This assessment is referred to as the SPPI test and is performed at an instrument level. All financial assets not measured at amortised cost or FVOCI are measured at FVTPL, irrespective of the business model. On initial recognition, the Group may irrevocably designate a financial asset that otherwise meets the requirements to be measured at amortised cost or at FVOCI as at FVTPL if doing so eliminates or significantly reduces an accounting mismatch that would otherwise arise. Financial assets: business model assessment The Group\u2019s business model for managing financial assets refers to how it manages its financial assets in order to generate cash flows. The business model determines whether cash flows will result from collecting contractual cash flows, selling the financial assets, or both. Financial assets classified and measured at amortised cost are held within a business model with the objective to hold financial assets in order to collect contractual cash flows, while financial assets classified and measured at FVOCI are held within a business model with the objective of both holding to collect contractual cash flows and selling. Financial assets that are held for trading or are managed and whose performance is evaluated on a fair value basis are measured at FVTPL. Financial assets: assessment whether contractual cash flows are solely payments of principal and interest For the purposes of this assessment, \u2018principal\u2019 is defined as the fair value of the financial asset on initial recognition. \u2018Interest\u2019 is defined as consideration for the time value of money and for the credit risk associated with the principal amount outstanding during a particular period of time and for other basic lending risks and costs (e.g. liquidity risk and administrative costs), as well as profit margin. In assessing whether contractual cash flows are solely payments of principal and interest, the Group considers the contractual terms of the instrument. This includes assessing whether the financial asset contains a contractual term that could change the timing or amount of contractual cash flows such that it would not meet this condition. In making this assessment, the Group considers: \u2022 contingent events that would change the amount or timing of cash flows; \u2022 terms that may adjust the contractual coupon rate, including variable rate features; \u2022 prepayment and extension features; and \u2022 terms that limit the Group\u2019s claim to cash flows from specified assets (e.g. non-recourse features). Financial assets: subsequent measurement and gains and losses
Financial assets at FVTPL These assets are subsequently measured at fair value. Net gains and losses, including any interest or dividend
income, are recognised in profit or loss.
Financial assets at
amortised cost
These assets are subsequently measured at amortised cost using the effective interest rate (EIR) method. The
amortised cost is reduced by impairment losses. Interest income, foreign exchange gains and losses and
impairment are recognised in profit or loss. Any gain or loss on derecognition is recognised in profit or loss.
The Group\u2019s financial assets at amortised cost include trade receivables.
Debt instruments at
FVOCI
These assets are subsequently measured at fair value. Interest income, calculated using the effective interest method,
foreign exchange revaluation and impairment losses or reversals are recognised in profit or loss and computed in the
same manner as for financial assets measured at amortised cost. The remaining fair value changes are recognised in
OCI. Upon derecognition, the cumulative fair value change recognised in OCI is recycled to profit or loss.
Financial liabilities: classification, subsequent measurement and gains and losses
Financial liabilities are classified as measured at amortised cost or FVTPL. A financial liability is classified as FVTPL if it is classified as held
for trading, it is a derivative or it is designated as such on initial recognition. Financial liabilities at FVTPL are measured at fair value and net
gains and losses, including any interest expense, are recognised in profit or loss. All other financial liabilities are recognised initially at their fair
value and subsequently measured at amortised cost using the effective interest method.
Financial assets
The Group derecognises a financial asset when the contractual rights to the cash flows from the financial asset expire, or it transfers the
rights to receive the contractual cash flows in a transaction in which substantially all of the risks and rewards of ownership of the financial
asset are transferred or in which the Group neither transfers nor retains substantially all of the risks and rewards of ownership and it does not
retain control of the financial asset.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-385": {
"value": "(iii) Derecognition Financial assets The Group derecognises a financial asset when the contractual rights to the cash flows from the financial asset expire, or it transfers the rights to receive the contractual cash flows in a transaction in which substantially all of the risks and rewards of ownership of the financial asset are transferred or in which the Group neither transfers nor retains substantially all of the risks and rewards of ownership and it does not retain control of the financial asset. Financial liabilities The Group derecognises a financial liability when its contractual obligations are discharged or cancelled, or expire. The Group also derecognises a financial liability when its terms are modified and the cash flows of the modified liability are substantially different, in which case a new financial liability based on the modified terms is recognised at fair value. On derecognition of a financial liability, the difference between the carrying amount extinguished and the consideration paid (including any non-cash assets transferred or liabilities assumed) is recognised in profit or loss. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-369": {
"value": "Financial liabilities
The Group derecognises a financial liability when its contractual obligations are discharged or cancelled, or expire. The Group also
derecognises a financial liability when its terms are modified and the cash flows of the modified liability are substantially different, in which
case a new financial liability based on the modified terms is recognised at fair value.
On derecognition of a financial liability, the difference between the carrying amount extinguished and the consideration paid (including any
non-cash assets transferred or liabilities assumed) is recognised in profit or loss.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-370": {
"value": "(iv) Offsetting
Financial assets and financial liabilities are offset and the net position presented in the statement of financial position when, and only when,
the Group currently has a legally enforceable right to set off the amounts and it intends either to settle them on a net basis or to realise the
asset and settle the liability simultaneously.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-329": {
"value": "Foreign currency transactions
(i) Functional and presentation currency
Items included in the financial statements of each of the Group\u2019s subsidiaries are measured using the currency of the primary economic
environment in which the entity operates (\u2018the functional currency\u2019). The consolidated financial statements are presented in Pounds Sterling,
which is the ultimate Parent Company\u2019s functional currency.
(ii) Transactions and balances
Transactions in foreign currencies are translated into the functional currency at the exchange rate at the date of the transaction.
Monetary assets and liabilities denominated in foreign currencies are translated into the functional currency at the exchange rate at the reporting date.
Exchange gains and losses are included within administrative expenses in the income statement.
(iii) Group companies
The results and financial position of foreign operations (none of which has the currency of a hyper-inflationary economy) that have a
functional currency different from the presentation currency are translated into the presentation currency as follows:
\u2022 assets and liabilities are translated at the closing rate at the balance sheet date;
\u2022 income and expenses for each income statement and statement of comprehensive income are translated at average exchange rates
(unless this is not a reasonable approximation of the cumulative effect of the rates prevailing on the transaction dates, in which case
income and expenses are translated at the dates of the transactions), and
\u2022 all resulting exchange differences are recognised in other comprehensive income.
Goodwill and fair value adjustments arising on the acquisition of a foreign operation are treated as assets and liabilities of the foreign
operation and translated at the closing rate.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-371": {
"value": "(i) Functional and presentation currency Items included in the financial statements of each of the Group\u2019s subsidiaries are measured using the currency of the primary economic environment in which the entity operates (\u2018the functional currency\u2019). The consolidated financial statements are presented in Pounds Sterling, which is the ultimate Parent Company\u2019s functional currency. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-330": {
"value": "Exceptional items and other adjustments
Exceptional items and other adjustments are those that in management\u2019s judgement need to be disclosed by virtue of their size, nature and
incidence, in order to draw the attention of the reader and to show the underlying business performance of the Group more accurately. Such
items are included within the income statement caption to which they relate and are separately disclosed on the face of the consolidated
income statement and in the notes to the consolidated Financial Statements.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForExceptionalItemsExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-331": {
"value": "Adjusted measures The Group uses a number of non-Generally Accepted Accounting Principles (non-GAAP) financial measures in addition to those reported in accordance with IFRS. The Directors believe that these non-GAAP measures, listed below, are important when assessing the underlying financial and operating performance of the Group by investors and shareholders. These non-GAAP measures comprise of like-for-like revenue growth, adjusted profit after tax, adjusted earnings per share, net debt, Group operating cash flow, Group adjusted EBITDA and Group adjusted EBITDA margin. A reconciliation between key adjusted and statutory measures, as well as notes on alternative performance measures, is provided in the Chief Financial Officer\u2019s review on pages 36 to 41. This also details the impact of exceptional and other adjusted items when comparing to the non-GAAP financial measures in addition to those reported in accordance with IFRS.",
"dimensions": {
"concept": "hbgplc:DescriptionOfAccountingPolicyForAdjustedMeasures",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-332": {
"value": "Summary of critical accounting estimates and judgements
The preparation of the consolidated Group Financial Statements requires management to make judgements, estimates and assumptions in
applying the Group\u2019s accounting policies to determine the reported amounts of assets, liabilities, income and expenditure. Actual results may
differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis, with revisions applied prospectively.
Judgements made by the Directors in the application of these accounting policies that have a significant effect on the consolidated Group
Financial Statements are discussed below.
Critical accounting judgements
Dilapidation provision
A provision is made for future expected dilapidation costs on the opening of leasehold properties not covered by the LTA and is expected to
be utilised on lease expiry. This also includes properties covered by the LTA where we may not extend the lease, after consideration of the
long-term trading and viability of the centre. Properties covered by the LTA provide security of tenure and we intend to occupy these
premises indefinitely until the landlord serves notice that the centre is to be redeveloped. As such, no charge for dilapidations can be
imposed and no dilapidation provision is considered necessary as the outflow of economic benefit is not considered to be probable.
Key sources of estimation uncertainty
The key estimates are discussed below:
Property, plant and equipment and right-of-use asset impairment reviews
Plant and equipment and right-of-use assets are assessed for impairment when there is an indication that the assets might be impaired by
comparing the carrying value of the assets with their recoverable amounts. The recoverable amount of an asset or a CGU is typically
determined based on value-in-use calculations prepared on the basis of management\u2019s assumptions and estimates.
The key assumptions in the value-in-use calculations include growth rates of revenue and expenses, and discount rates. The carrying value
of property, plant and equipment and right-of-use assets have been assessed to reasonable possible changes in key assumptions and the
sensitivity of these assumptions is disclosed in note 12. Reasonable possible changes to the assumptions in the future in three mini-golf
centres may lead to material adjustments to the carrying amount. The carrying amount of property, plant and equipment is \u00a32,210,000 and
right-of-use assets is \u00a31,719,000 at these centres. Further information in respect of the Group\u2019s property, plant and equipment and
right-of-use assets is included in notes 12 and 13 respectively.
Contingent consideration
Non-current other payables includes contingent consideration in respect of the acquisition of Teaquinn Holdings Inc. in FY2022. The
additional consideration to be paid is contingent on the future financial performance of Teaquinn Holdings Inc. in FY2025 or FY2026. This is
based on a multiple of 9.2x Teaquinn\u2019s EBITDA pre-IFRS 16 in the financial period of settlement and is capped at CAD 17m. The contingent
consideration has been accounted for as post-acquisition employee remuneration and recognised over the duration of the employment
contract to FY2026. The key assumptions include a range of possible outcomes for the value of the contingent consideration based on
Teaquinn\u2019s forecasted EBITDA pre-IFRS 16 and the year of payment. Further information in respect of the Group\u2019s contingent consideration is
included in note 19.
Other estimates
The acquisition of HLD Investments Inc. (operating as YYC Bowling & Entertainment), Mountain View Bowl Inc and Wong and Lewis
Investments Inc. (operating as Let\u2019s Bowl) has been accounted for using the acquisition method under IFRS 3. The identifiable assets,
liabilities and contingent liabilities are recognised at their fair value at date of acquisition (note 32). The fair value of the net assets identified
were determined with assistance from independent experts using professional valuation techniques appropriate to the individual category of
asset or liability. Calculating the fair values of net assets, notably the fair values of intangible assets identified as part of the purchase price
allocation, involves estimation and consequently the fair value exercise is recorded as another accounting estimate. The amortisation charge
is sensitive to the value of the intangible asset values, so a higher or lower fair value calculation would lead to a change in the amortisation
charge in the period following acquisition. These estimates are not considered key sources of estimation uncertainty as a material
adjustment to the carrying value is not expected in the following financial year.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-333": {
"value": "3. Segmental reporting
Management consider that the Group consists of 2 operating segments, as it operates within the UK and Canada. No single customer provides more
than ten per cent of the Group\u2019s revenue. Within these two operating segment there are multiple revenue streams which consist of the following:
Before exceptional
income UK
30 September
2023
\u00a3\u2019000
Exceptional income
UK (note 5)
30 September
2023
\u00a3\u2019000
Total UK
30 September
2023
\u00a3\u2019000
Canada
30 September
2023
\u00a3\u2019000
Total
30 September
2023
\u00a3\u2019000
Bowling 86,988 192 87,180 9,765 96,945
Food and drink 50,671 \u2014 50,671 5,265 55,936
Amusements 51,938 61 51,999 2,794 54,793
Mini-golf 2,576 \u2014 2,576 128 2,704
Installation of bowling equipment \u2014 \u2014 \u2014 4,391 4,391
Other 183 \u2014 183 130 313
192,356 253 192,609 22,473 215,082
Before exceptional
income UK
30 September
2022
\u00a3\u2019000
Exceptional income
UK (note 5)
30 September
2022
\u00a3\u2019000
Total UK
30 September
2022
\u00a3\u2019000
Canada
30 September
2022
\u00a3\u2019000
Total
30 September
2022
\u00a3\u2019000
Bowling 86,409 5,792 92,201 2,253 94,454
Food and drink 46,660 \u2014 46,660 1,067 47,727
Amusements 46,510 \u2014 46,510 773 47,283
Mini-golf 1,973 \u2014 1,973 \u2014 1,973
Installation of bowling equipment \u2014 \u2014 \u2014 2,040 2,040
Other 176 \u2014 176 88 264
181,728 5,792 187,520 6,221 193,741
The UK operating segment includes the Hollywood Bowl and Puttstars brands. The Canada operating segment includes the Splitsville and
Striker Bowling Solutions brands.
Year ended 30 September 2023 Year ended 30 September 2022
UK
\u00a3\u2019000
Canada
\u00a3\u2019000
Total
\u00a3\u2019000
UK
\u00a3\u2019000
Canada
\u00a3\u2019000
Total
\u00a3\u2019000
Revenue 192,609 22,473 215,082 187,520 6,221 193,741
Group adjusted EBITDA as defined in
note 4 76,828 5,903 82,731 76,289 1,166 77,455
Operating profit 52,428 1,657 54,085 54,673 776 55,449
Finance income 1,296 144 1,440 \u2014 12 12
Finance expense 9,291 1,154 10,445 8,541 255 8,796
Depreciation and amortisation 21,973 1,954 23,927 20,965 390 21,355
Impairment of PPE and ROU assets 2,210 \u2014 2,210 4,321 \u2014 4,321
Profit before tax 44,434 646 45,080 46,132 533 46,665
Non-current asset additions
\u2013 Property, plant and equipment 18,844 3,157 22,001 21,750 322 22,072
Non-current asset additions
\u2013 Intangible assets 1,057 \u2014 1,057 108 70 178
Total assets 341,589 41,917 383,506 338,278 24,874 363,152
Total liabilities 207,798 27,768 235,566 208,930 15,802 224,732
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-335": {
"value": "4. Reconciliation of operating profit to Group adjusted EBITDA
30 September
2023
\u00a3\u2019000
30 September
2022
\u00a3\u2019000
Operating profit 54,085 55,449
Depreciation of property, plant and equipment (note 12) 10,142 8,721
Depreciation of right-of-use assets (note 13) 12,965 12,010
Amortisation of intangible assets (note 14) 820 624
Impairment of property, plant and equipment (note 12) 1,392 2,535
Impairment of right-of-use assets (note 13) 818 1,786
Loss on disposal of property, plant and equipment, right-of-use assets and software (notes 12\u201314) 306 18
Exceptional items (note 5) 2,203 (3,688)
Group adjusted EBITDA 82,731 77,455
Group adjusted EBITDA (earnings before interest, tax, depreciation and amortisation) reflects the underlying trade of the overall business.
It is calculated as operating profit plus depreciation, amortisation, impairment losses, loss on disposal of property, plant and equipment,
right-of-use assets and software and exceptional items.
Management use Group adjusted EBITDA as a key performance measure of the business and it is considered by management to be a
measure investors look at to reflect the underlying business.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-334": {
"value": "5. Exceptional items
Exceptional items are disclosed separately in the Financial Statements where the Directors consider it necessary to do so to provide further
understanding of the financial performance of the Group. They are material items or expenses that have been shown separately due to, in the
Directors judgement, their significance, one-off nature or amount:
Exceptional items:
30 September
2023
\u00a3\u2019000
30 September
2022
\u00a3\u2019000
VAT rebate
1
253 5,792
Administrative expenses
2
(2) (144)
Acquisition fees
3
(700) (1,557)
Gain on bargain purchase
4
\u2014 39
Contingent consideration
5
(1,979) (464)
Exceptional items before tax (2,428) 3,666
Tax charge (63) (1,079)
Exceptional items after tax (2,491) 2,587
1 During the prior year, HMRC conducted a review of its policy position on the reduced rate of VAT for leisure and hospitality and the extent to which it applies to bowling. Following
its review, HMRC now accepts that leisure bowling should fall within the scope of the temporary reduced rate of VAT for leisure and hospitality, as a similar activity to those listed in
Group 16 of Schedule 7A of the VAT Act 1994. As a result, the Group made a retrospective claim for overpaid output VAT for the period 15 July 2020 to 30 September 2021
relating to package sales totalling \u00a3193,000, (30 September 2022: \u00a35,792,000 relating to leisure bowling) included within bowling revenue.
In addition, a rebate of \u00a360,000 overpaid VAT on gaming machines for the period 1 January 2003 to 31 December 2005 was received in the year (30 September 2022: \u00a3nil).
2 Expenses associated with the VAT rebate, relating to additional profit share due to landlords, (30 September 2022: relating to additional turnover rent, profit share due to landlords
and also professional fees), which are included within administrative expenses.
3 Legal and professional fees relating to the acquisition of HLD Investments Inc. (operating as YYC Bowling & Entertainment), Mountain View Bowl Inc and Wong and Lewis
Investments Inc. (operating as Let\u2019s Bowl) during the year (note 32) and Lincoln Bowl post year end (note 33). (30 September 2022: acquisition of Teaquinn).
4 Prior year, gain on bargain purchase in relation to the acquisition of Teaquinn in May 2022.
5 Contingent consideration of \u00a31,754,000 in administrative expenses and \u00a3225,000 of interest expense (30 September 2022: \u00a3442,000 in administrative expenses and \u00a322,000
of interest expense) in relation to the acquisition of Teaquinn in May 2022.
",
"dimensions": {
"concept": "hbgplc:DisclosureOfExceptionalItems",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-336": {
"value": "6. Expenses and auditor\u2019s remuneration
Included in profit from operations are the following:
30 September
2023
\u00a3\u2019000
30 September
2022
\u00a3\u2019000
Amortisation of intangible assets 820 624
Depreciation of property, plant and equipment 10,142 8,721
Depreciation of right-of-use assets 12,965 12,010
Impairment of property, plant and equipment 1,633 2,535
Impairment reversal of property, plant and equipment (241) \u2014
Impairment of right-of-use assets 1,277 1,786
Impairment reversal of right-of-use assets (459) \u2014
Operating leases 57 57
Loss on disposal of property, plant and equipment, right-of-use assets and software 306 18
Exceptional items (note 5) 2,428 (3,666)
Loss on foreign exchange 208 154
Auditor\u2019s remuneration:
\u2013 Fees payable for audit of these Financial Statements 344 317
Fees payable for other services:
\u2013 Audit of subsidiaries 71 66
\u2013 Other services 8 16
423 399
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-372": {
"value": "6. Expenses and auditor\u2019s remuneration Included in profit from operations are the following: 30 September 2023 \u00a3\u2019000 30 September 2022 \u00a3\u2019000 Amortisation of intangible assets 820 624 Depreciation of property, plant and equipment 10,142 8,721 Depreciation of right-of-use assets 12,965 12,010 Impairment of property, plant and equipment 1,633 2,535 Impairment reversal of property, plant and equipment (241) \u2014 Impairment of right-of-use assets 1,277 1,786 Impairment reversal of right-of-use assets (459) \u2014 Operating leases 57 57 Loss on disposal of property, plant and equipment, right-of-use assets and software 306 18 Exceptional items (note 5) 2,428 (3,666) Loss on foreign exchange 208 154 Auditor\u2019s remuneration: \u2013 Fees payable for audit of these Financial Statements 344 317 Fees payable for other services: \u2013 Audit of subsidiaries 71 66 \u2013 Other services 8 16 423 399",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-337": {
"value": "The average number of employees (including Directors) during the year was as follows:
30 September
2023
30 September
2022
Directors 7 7
Administration 112 91
Operations 2,668 2,432
Total staff 2,787 2,530
The cost of employees (including Directors) during the year was as follows:
30 September
2023
\u00a3\u2019000
30 September
2022
\u00a3\u2019000
Wages and salaries 49,988 42,808
Social security costs 3,882 3,600
Pension costs 543 475
Share-based payments (note 28) 1,204 944
Total staff cost 55,617 47,827
Staff costs included within cost of sales are \u00a340,717,000 (30 September 2022: \u00a333,713,000). The balance of staff costs are recorded within
administrative expenses.
Wages and salaries includes \u00a31,754,000 (30 September 2022: \u00a3442,000) of contingent consideration in relation to the acquisition of Teaquinn in May 2022.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-338": {
"value": "8. Remuneration of Directors and key management personnel
A) Directors\u2019 emoluments
The Directors\u2019 emoluments and benefits were as follows:
30 September
1
2023
\u00a3\u2019000
30 September
1
2022
\u00a3\u2019000
Salaries and bonuses 2,165 2,004
Pension contributions 46 41
Share-based payments (note 28) 906 691
Total 3,117 2,736
1 This includes three (FY2022: three) Executive Directors and four (FY2022: four) Non-Executive Directors.
The aggregate of emoluments of the highest paid Director was \u00a31,388,000 (FY2022: \u00a31,211,000) and Company pension contributions of
\u00a322,000 (FY2022: \u00a321,000) were made to a defined contribution scheme on their behalf. More detail is on page 102 of the Annual report.
B) Key management personnel
The Directors and the senior managers of the Group are considered to be the key management personnel of the Group.
The remuneration of all key management (including Directors) was as follows:
30 September
2023
\u00a3\u2019000
30 September
2022
\u00a3\u2019000
Salaries and bonuses 2,871 2,673
Pension contributions 64 58
Share-based payments (note 28) 1,218 940
Total 4,153 3,671
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-339": {
"value": "9. Finance income and expenses
30 September
2023
\u00a3\u2019000
30 September
2022
\u00a3\u2019000
Interest on bank deposits 1,440 12
Finance income 1,440 12
Interest on bank borrowings 200 199
Other interest 9 2
Finance costs on lease liabilities 9,808 8,452
Unwinding of discount on contingent consideration 225 46
Unwinding of discount on provisions 203 97
Finance expense 10,445 8,796
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-390": {
"value": "9. Finance income and expenses 30 September 2023 \u00a3\u2019000 30 September 2022 \u00a3\u2019000 Interest on bank deposits 1,440 12 Finance income 1,440 12 Interest on bank borrowings 200 199 Other interest 9 2 Finance costs on lease liabilities 9,808 8,452 Unwinding of discount on contingent consideration 225 46 Unwinding of discount on provisions 203 97 Finance expense 10,445 8,796",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-389": {
"value": "9. Finance income and expenses 30 September 2023 \u00a3\u2019000 30 September 2022 \u00a3\u2019000 Interest on bank deposits 1,440 12 Finance income 1,440 12 Interest on bank borrowings 200 199 Other interest 9 2 Finance costs on lease liabilities 9,808 8,452 Unwinding of discount on contingent consideration 225 46 Unwinding of discount on provisions 203 97 Finance expense 10,445 8,796",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-388": {
"value": "9. Finance income and expenses 30 September 2023 \u00a3\u2019000 30 September 2022 \u00a3\u2019000 Interest on bank deposits 1,440 12 Finance income 1,440 12 Interest on bank borrowings 200 199 Other interest 9 2 Finance costs on lease liabilities 9,808 8,452 Unwinding of discount on contingent consideration 225 46 Unwinding of discount on provisions 203 97 Finance expense 10,445 8,796",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-386": {
"value": "9. Finance income and expenses 30 September 2023 \u00a3\u2019000 30 September 2022 \u00a3\u2019000 Interest on bank deposits 1,440 12 Finance income 1,440 12 Interest on bank borrowings 200 199 Other interest 9 2 Finance costs on lease liabilities 9,808 8,452 Unwinding of discount on contingent consideration 225 46 Unwinding of discount on provisions 203 97 Finance expense 10,445 8,796",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-373": {
"value": "9. Finance income and expenses 30 September 2023 \u00a3\u2019000 30 September 2022 \u00a3\u2019000 Interest on bank deposits 1,440 12 Finance income 1,440 12 Interest on bank borrowings 200 199 Other interest 9 2 Finance costs on lease liabilities 9,808 8,452 Unwinding of discount on contingent consideration 225 46 Unwinding of discount on provisions 203 97 Finance expense 10,445 8,796",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-340": {
"value": "10. Taxation
30 September
2023
\u00a3\u2019000
30 September
2022
\u00a3\u2019000
The tax expense is as follows:
\u2013 UK corporation tax 7,704 6,436
\u2013 Adjustment in respect of prior years 312 10
\u2013 Foreign tax suffered 692 250
\u2013 Effects of foreign exchange \u2014 3
Total current tax 8,708 6,699
Deferred tax:
Origination and reversal of temporary differences 1,996 2,431
Effect of changes in tax rates 161 95
Adjustment in respect of prior years 64 (11)
Total deferred tax 2,221 2,515
Total tax expense 10,929 9,214
Factors affecting current tax charge:
The tax assessed on the profit for the period is different to the standard rate of corporation tax in the UK of 22 per cent (30 September 2022:
19 per cent). The differences are explained below:
30 September
2023
\u00a3\u2019000
30 September
2022
\u00a3\u2019000
Profit excluding taxation 45,080 46,665
Tax using the UK corporation tax rate of 22% (2022: 19%) 9,918 8,866
Change in tax rate on deferred tax balances 154 95
Non-deductible expenses 60 388
Non-deductible acquisition related exceptional costs 523 296
Effects of overseas tax rates 137 66
Effects of capital allowances super deduction (182) (577)
Share-based payments (57) 81
Adjustment in respect of prior years 376 (1)
Total tax expense included in profit or loss 10,929 9,214
The Group\u2019s standard tax rate for the year ended 30 September 2023 was 22 per cent (30 September 2022: 19 per cent). The UK corporation tax main rate increased from 19 per cent to 25 per cent from 1 April 2023. As such, the rate used to calculate the deferred tax balances has increased from a blended rate depending on when the deferred tax balance would have been released, to 25 per cent",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-341": {
"value": "11. Earnings per share
Basic earnings per share is calculated by dividing the profit attributable to equity holders of Hollywood Bowl Group plc by the weighted
average number of shares outstanding during the year.
Diluted earnings per share is calculated by adjusting the weighted average number of ordinary shares outstanding to assume conversion of
all dilutive potential ordinary shares. During the years ended 30 September 2023 and 30 September 2022, the Group had potentially dilutive
ordinary shares in the form of unvested shares pursuant to LTIPs and SAYE schemes (note 28).
30 September
2023
30 September
2022
Basic and diluted
Profit for the year after tax (\u00a3\u2019000) 34,151 37,451
Basic weighted average number of shares in issue for the period (number) 171,468,034 170,949,286
Adjustment for share awards 833,880 963,218
Diluted weighted average number of shares 172,301,914 171,912,504
Basic earnings per share (pence) 19.92 21.91
Diluted earnings per share (pence) 19.82 21.78
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-342": {
"value": "12. Property, plant and equipment
Freehold
property
\u00a3\u2019000
Long leasehold
property
\u00a3\u2019000
Short leasehold
property
\u00a3\u2019000
Lanes and
pinspotters
\u00a3\u2019000
Plant and
machinery,
fixtures and
fittings
Total
\u00a3\u2019000
Cost
At 1 October 2021 \u2014 1,240 29,663 13,310 42,157 86,370
Additions \u2014 \u2014 8,127 5,238 8,707 22,072
Acquisition of Teaquinn Holdings Inc. 7,061 \u2014 872 284 237 8,454
Disposals \u2014 \u2014 (24) (796) (595) (1,415)
Effects of movement in foreign exchange 345 \u2014 48 14 12 419
At 30 September 2022 7,406 1,240 38,686 18,050 50,518 115,900
Additions \u2014 \u2014 11,554 4,269 6,178 22,001
Acquisition (note 32) \u2014 \u2014 77 74 46 197
Disposals \u2014 \u2014 (451) (222) (1,840) (2,513)
Effects of movement in foreign exchange (517) \u2014 (102) (8) (34) (661)
At 30 September 2023 6,889 1,240 49,764 22,163 54,868 134,924
Accumulated depreciation
At 1 October 2021 \u2014 340 13,746 4,613 18,635 37,334
Depreciation charge
24 48 3,047 706 4,896 8,721
Impairment charge \u2014 \u2014 2,088 \u2014 447 2,535
Disposals \u2014 \u2014 (24) (785) (522) (1,331)
At 30 September 2022 24 388 18,857 4,534 23,456 47,259
Depreciation charge 63 29 3,399 740 5,911 10,142
Impairment charge \u2014 \u2014 \u2014 \u2014 1,633 1,633
Impairment reversal \u2014 \u2014 \u2014 \u2014 (241) (241)
Disposals \u2014 \u2014 (436) (162) (1,548) (2,146)
Effects of movement in foreign exchange (1) \u2014 (1) \u2014 \u2014 (2)
At 30 September 2023 86 417 21,819 5,112 29,211 56,645
Net book value
At 30 September 2023 6,803 823 27,945 17,051 25,657 78,279
At 30 September 2022 7,382 852 19,829 13,516 27,062 68,641
Plant and machinery, fixtures and fittings includes \u00a3845,000 (30 September 2022: \u00a32,916,000) of assets in the course of construction,
relating to the development of new centres.
Impairment
Impairment testing is carried out at the CGU level on an annual basis at the balance sheet date, or more frequently if events or changes in
circumstances indicate that the carrying value may be impaired. A CGU is the smallest identifiable group of assets that generates cash
inflows that are largely independent of the cash inflows from other assets or groups of assets. Each individual centre is considered to be a CGU.
An initial impairment test was performed on all seventy eight centres assessing for indicators of impairment. A detailed impairment test
based on a base case was then performed on ten centres, where the excess of value-in-use over the carrying value calculation was sensitive
to changes in the key assumptions.
Property, plant and equipment and right-of-use assets for ten centres have been tested for impairment by comparing the carrying value of
each CGU with its recoverable amount determined from value-in-use calculations using cash flow projections based on financial budgets
approved by the Board covering a five-year period.
The key assumptions used in the value-in-use calculations are revenue growth and cost inflation assumptions and the key risks to those
assumptions are the potential adverse variations in the economic environment leading to a deterioration in trading conditions and
performance during FY2024 and FY2025. Cash flows beyond this two-year period are included in the Board-approved five-year plan and
assume a recovery in the economy and the performance of our centres. The other assumptions used in the value-in-use calculations were:
2023 2022
Discount rate (pre-tax) 12.7% 16.0%
Growth rate (beyond five years) 2.5% 2.5%
Discount rates reflect current market assessments of the time value of money and the risks specific to the industry. This is the benchmark
used by management to assess operating performance and to evaluate future capital investment proposals. These discount rates are
derived from the Group\u2019s weighted average cost of capital. Changes in the discount rates over the years are calculated with reference to
latest market assumptions for the risk-free rate, equity risk premium and the cost of debt.
Detailed impairment testing, due to the financial performance of certain centres, resulted in the recognition of an impairment charge in the
year of \u00a31,633,000 (FY2022: \u00a32,535,000) against property, plant and equipment assets and \u00a31,277,000 (FY2022: \u00a31,786,000) against
right-of-use assets for three mini-golf centres (note 13), which form part of the UK operating segment. The impairment charge in the year was
reduced by the reversal of a charge in a previous period of \u00a3241,000 against property, plant and equipment assets and \u00a3459,000 against
right-of-use assets for one bowling centre. Following the recognition of the impairment charge, the carrying value of property, plant and
equipment is \u00a32,210,000 (30 September 2022: \u00a33,456,000) and right-of-use assets is \u00a31,719,000 (30 September 2022: \u00a33,151,000) for
these three UK mini-golf centres (note 13).
Sensitivity to changes in assumptions
The estimate of the recoverable amounts for seven centres affords reasonable headroom over the carrying value of the property, plant and
equipment and right-of-use asset, and an impairment charge of \u00a32,910,000 (30 September 2022: \u00a34,321,000) for three centres under the
base case. Management have sensitised the key assumptions in the impairment tests of these ten centres under the base case.
A reduction in revenue of three and four percentage points down on the base case for FY2024 and FY2025 respectively and a one
percentage point increase in operating costs on the base case for FY2024 and FY2025 to reflect higher inflation, would not cause the
carrying value to exceed its recoverable amount for these seven centres, which include both bowling and mini-golf centres. Therefore,
management believe that any reasonable possible changes in the key assumptions would not result in an impairment charge for these seven
centres. However, a further impairment of \u00a3530,000 would arise under this sensitised case in relation to three centres where we have already
recognised an impairment charge in the year, but this could be as high as \u00a31,788,000 if the revenue reduction were 10 percentage points.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-343": {
"value": "13. Leases
Group as a lessee
The Group has lease contracts for property and amusement machines used in its operations. The Group\u2019s obligations under its leases are
secured by the lessor\u2019s title to the leased assets. The Group is restricted from assigning and subleasing the leased assets. There are nine
(FY2022: ten) lease contracts that include variable lease payments in the form of revenue-based rent top-ups. The Group also has certain
leases of equipment with lease terms of 12 months or less and leases of office equipment with low value. The Group applies the \u2018short-term
lease\u2019 and \u2018lease of low-value assets\u2019 recognition exemptions for these leases.
Set out below are the carrying amounts of right-of-use assets recognised and the movements during the year:
Right-of-use assets
Property
\u00a3\u2019000
Amusement
machines
\u00a3\u2019000
Total
\u00a3\u2019000
Cost
At 1 October 2021 148,722 8,109 156,831
Lease additions 7,805 3,462 11,267
Acquisition of Teaquinn Holdings Inc. 11,510 \u2014 11,510
Lease surrenders \u2014 (332) (332)
Lease modifications 5,640 \u2014 5,640
Effects of movement in foreign exchange 583 \u2014 583
At 30 September 2022 174,260 11,239 185,499
Lease additions 2,452 5,522 7,974
Acquisition (note 32) 4,911 \u2014 4,911
Lease surrenders \u2014 (1,071) (1,071)
Lease modifications 5,418 \u2014 5,418
Effects of movement in foreign exchange (1,070) \u2014 (1,070)
At 30 September 2023 185,971 15,690 201,661
Accumulated depreciation
At 1 October 2021 19,632 4,857 24,489
Depreciation charge 9,846 2,164 12,010
Impairment charge 1,786 \u2014 1,786
Lease surrenders \u2014 (241) (241)
At 30 September 2022 31,264 6,780 38,044
Depreciation charge 10,464 2,501 12,965
Impairment charge 1,277 \u2014 1,277
Impairment reversal (459) \u2014 (459)
Lease surrenders \u2014 (977) (977)
At 30 September 2023 42,546 8,304 50,850
Net book value
At 30 September 2023 143,425 7,386 150,811
At 30 September 2022 142,996 4,459 147,455
Set out below are the carrying amounts of lease liabilities and the movements during the year:
Lease liabilities
Property
\u00a3\u2019000
Amusement
machines
\u00a3\u2019000
Total
\u00a3\u2019000
At 1 October 2021 168,530 5,410 173,940
Lease additions 7,805 3,462 11,267
Acquisition of Teaquinn Holdings Inc. 11,510 \u2014 11,510
Accretion of interest 8,354 98 8,452
Lease modifications 5,640 \u2014 5,640
Lease surrenders \u2014 (157) (157)
Payments
1
(19,873) (2,994) (22,867)
Effects of movement in foreign exchange 584 \u2014 584
At 30 September 2022 182,550 5,819 188,369
Lease additions 2,452 5,522 7,974
Acquisition (note 32) 4,911 \u2014 4,911
Accretion of interest 9,568 240 9,808
Lease modifications 5,418 \u2014 5,418
Lease surrenders \u2014 (145) (145)
Payments
1
(17,882) (3,167) (21,049)
Effects of movement in foreign exchange (1,081) \u2014 (1,081)
At 30 September 2023 185,936 8,269 194,205
Current 9,304 3,249 12,553
Non-current 176,632 5,020 181,652
At 30 September 2023 185,936 8,269 194,205
Current 9,027 2,530 11,557
Non-current 173,523 3,289 176,812
At 30 September 2022 182,550 5,819 188,369
1 In FY2023, \u00a3179,000 (FY2022: \u00a335,000) of rent payments were part of the working capital movements in the year.
The maturity analysis of the future undiscounted payments due under the above lease liabilities is disclosed in note 30.
The following are the amounts recognised in profit or loss:
2023
\u00a3\u2019000
2022
\u00a3\u2019000
Depreciation expense of right-of-use assets 12,965 12,010
Impairment charge of right-of-use assets 818 1,786
Interest expense on lease liabilities 9,808 8,452
Expense relating to leases of low-value assets (included in administrative expenses) 57 57
Variable lease payments (included in administrative expenses) 824 788
Total amount recognised in profit or loss 24,472 23,093
The Group has contingent lease contracts for nine (FY2022: ten) sites. There is a revenue-based rent top-up on these sites. Variable lease
payments include revenue-based rent top-ups at eight (FY2022: ten) centres totalling \u00a3619,000 (FY2022: \u00a3716,000). It is anticipated that
top-ups totalling \u00a3962,000 will be payable in the year to 30 September 2024 based on current expectations.
Impairment testing is carried out as outlined in note 12. Detailed impairment testing resulted in the recognition of an impairment charge in the
year of \u00a31,277,000 (FY2022: \u00a31,786,000) against right-of-use assets for three UK mini-golf centres (FY2022: three UK mini-golf centres). The
impairment charge in the year was reduced by the reversal of a charge in a previous financial period of \u00a3459,000 against right-of-use assets
for one bowling centre.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-344": {
"value": "14. Goodwill and intangible assets
Goodwill
\u00a3\u2019000
Brands
1
\u00a3\u2019000
Trademark
2
\u00a3\u2019000
Customer
relationships
\u00a3\u2019000
Software
\u00a3\u2019000
Total
\u00a3\u2019000
Cost
At 1 October 2021 75,034 3,360 798 \u2014 2,112 81,304
Additions 70 \u2014 \u2014 \u2014 108 178
Acquisition of Teaquinn Holdings Inc. 90 3,888 \u2014 314 \u2014 4,292
At 30 September 2022 75,194 7,248 798 314 2,220 85,774
Additions \u2014 \u2014 \u2014 \u2014 1,057 1,057
Acquisition (note 32) 6,865 \u2014 \u2014 503 \u2014 7,368
Effects of movement in foreign exchange (11) \u2014 \u2014 (12) \u2014 (23)
At 30 September 2023 82,048 7,248 798 805 3,277 94,176
Accumulated amortisation
At 1 October 2021 \u2014 1,188 366 \u2014 1,802 3,356
Amortisation charge \u2014 335 50 8 231 624
At 30 September 2022 \u2014 1,523 416 8 2,033 3,980
Amortisation charge \u2014 568 50 45 157 820
At 30 September 2023 \u2014 2,091 466 53 2,190 4,800
Net book value
At 30 September 2023 82,048 5,157 332 752 1,087 89,376
At 30 September 2022 75,194 5,725 382 306 187 81,794
1 This relates to the Hollywood Bowl, Splitsville and Striker Bowling Solutions brands.
2 This relates to the Hollywood Bowl trademark only.
The components of goodwill comprise the following businesses:
30 September
2023
30 September
2022
UK 75,034 75,034
Canada 7,014 160
82,048 75,194
At the acquisition date, goodwill is allocated to each group of CGUs expected to benefit from the combination.
Impairment testing is carried out at the CGU level on an annual basis. A CGU is the smallest identifiable group of assets that generates cash
inflows that are largely independent of the cash inflows from other assets or groups of assets. Each individual centre is considered to be a
CGU. However, for the purposes of testing goodwill for impairment, it is acceptable under IAS 36 to group CGUs, in order to reflect the level
at which goodwill is monitored by management. The UK Group is considered to be the CGU, for the purposes of goodwill impairment testing,
on the basis that the goodwill relates mainly to the UK operating segment. The goodwill acquisition in the year relates to the three centres
acquired in Canada (note 32). These three centres are considered a CGU for the purpose of goodwill impairment testing for Canada. These
CGUs form part of the UK and Canada operating segments respectively.
The recoverable amount of each of the CGUs is determined based on a value-in-use calculation using cash flow projections based on
financial budgets approved by the Board covering a five-year period. Cash flows beyond this period are extrapolated using the estimated
growth rates stated in the key assumptions. The key assumptions used in the value-in-use calculations are:
2023 2022
Discount rate (pre-tax) 12.7% 16.0%
Growth rate (beyond five years) 2.5% 2.5%
Discount rates reflect current market assessments of the time value of money and the risks specific to the industry. This is the benchmark
used by management to assess operating performance and to evaluate future capital investment proposals. These discount rates are
derived from the Group\u2019s weighted average cost of capital. Changes in the discount rates over the years are calculated with reference to
latest market assumptions for the risk-free rate, equity risk premium and the cost of debt.
Sensitivity to changes in assumptions
Management has sensitised the key assumptions in the impairment tests of the CGU under the base case scenario. The key assumptions
used and sensitised were forecast growth rates and the discount rates, which were selected as they are the key variable elements of the
value-in-use calculation. The combined effect of a reduction in revenue of 3.5 percentage points on the base case for FY2024 and FY2025,
an increase in the discount rate applied to the cash flows of the CGU of one per cent and a reduction of one per cent in the growth rate
(beyond five years), would reduce the UK headroom by \u00a352.2m. This scenario would not cause the carrying value to exceed its recoverable
amount. Therefore, management believes that any reasonable possible change in the key assumptions would not result in an impairment
charge.
The goodwill on the Canada acquisition in the year is included in note 32. Management believe that any reasonable change in the key
assumptions would not result in an impairment charge.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-387": {
"value": "14. Goodwill and intangible assets Goodwill \u00a3\u2019000 Brands 1 \u00a3\u2019000 Trademark 2 \u00a3\u2019000 Customer relationships \u00a3\u2019000 Software \u00a3\u2019000 Total \u00a3\u2019000 Cost At 1 October 2021 75,034 3,360 798 \u2014 2,112 81,304 Additions 70 \u2014 \u2014 \u2014 108 178 Acquisition of Teaquinn Holdings Inc. 90 3,888 \u2014 314 \u2014 4,292 At 30 September 2022 75,194 7,248 798 314 2,220 85,774 Additions \u2014 \u2014 \u2014 \u2014 1,057 1,057 Acquisition (note 32) 6,865 \u2014 \u2014 503 \u2014 7,368 Effects of movement in foreign exchange (11) \u2014 \u2014 (12) \u2014 (23) At 30 September 2023 82,048 7,248 798 805 3,277 94,176 Accumulated amortisation At 1 October 2021 \u2014 1,188 366 \u2014 1,802 3,356 Amortisation charge \u2014 335 50 8 231 624 At 30 September 2022 \u2014 1,523 416 8 2,033 3,980 Amortisation charge \u2014 568 50 45 157 820 At 30 September 2023 \u2014 2,091 466 53 2,190 4,800 Net book value At 30 September 2023 82,048 5,157 332 752 1,087 89,376 At 30 September 2022 75,194 5,725 382 306 187 81,794 1 This relates to the Hollywood Bowl, Splitsville and Striker Bowling Solutions brands. 2 This relates to the Hollywood Bowl trademark only. The components of goodwill comprise the following businesses: 30 September 2023 30 September 2022 UK 75,034 75,034 Canada 7,014 160 82,048 75,194 At the acquisition date, goodwill is allocated to each group of CGUs expected to benefit from the combination. Impairment testing is carried out at the CGU level on an annual basis. A CGU is the smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. Each individual centre is considered to be a CGU. However, for the purposes of testing goodwill for impairment, it is acceptable under IAS 36 to group CGUs, in order to reflect the level at which goodwill is monitored by management. The UK Group is considered to be the CGU, for the purposes of goodwill impairment testing, on the basis that the goodwill relates mainly to the UK operating segment. The goodwill acquisition in the year relates to the three centres acquired in Canada (note 32). These three centres are considered a CGU for the purpose of goodwill impairment testing for Canada. These CGUs form part of the UK and Canada operating segments respectively. The recoverable amount of each of the CGUs is determined based on a value-in-use calculation using cash flow projections based on financial budgets approved by the Board covering a five-year period. Cash flows beyond this period are extrapolated using the estimated growth rates stated in the key assumptions. The key assumptions used in the value-in-use calculations are: 2023 2022 Discount rate (pre-tax) 12.7% 16.0% Growth rate (beyond five years) 2.5% 2.5% Discount rates reflect current market assessments of the time value of money and the risks specific to the industry. This is the benchmark used by management to assess operating performance and to evaluate future capital investment proposals. These discount rates are derived from the Group\u2019s weighted average cost of capital. Changes in the discount rates over the years are calculated with reference to latest market assumptions for the risk-free rate, equity risk premium and the cost of debt. Sensitivity to changes in assumptions Management has sensitised the key assumptions in the impairment tests of the CGU under the base case scenario. The key assumptions used and sensitised were forecast growth rates and the discount rates, which were selected as they are the key variable elements of the value-in-use calculation. The combined effect of a reduction in revenue of 3.5 percentage points on the base case for FY2024 and FY2025, an increase in the discount rate applied to the cash flows of the CGU of one per cent and a reduction of one per cent in the growth rate (beyond five years), would reduce the UK headroom by \u00a352.2m. This scenario would not cause the carrying value to exceed its recoverable amount. Therefore, management believes that any reasonable possible change in the key assumptions would not result in an impairment charge. The goodwill on the Canada acquisition in the year is included in note 32. Management believe that any reasonable change in the key assumptions would not result in an impairment charge.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-374": {
"value": "14. Goodwill and intangible assets Goodwill \u00a3\u2019000 Brands 1 \u00a3\u2019000 Trademark 2 \u00a3\u2019000 Customer relationships \u00a3\u2019000 Software \u00a3\u2019000 Total \u00a3\u2019000 Cost At 1 October 2021 75,034 3,360 798 \u2014 2,112 81,304 Additions 70 \u2014 \u2014 \u2014 108 178 Acquisition of Teaquinn Holdings Inc. 90 3,888 \u2014 314 \u2014 4,292 At 30 September 2022 75,194 7,248 798 314 2,220 85,774 Additions \u2014 \u2014 \u2014 \u2014 1,057 1,057 Acquisition (note 32) 6,865 \u2014 \u2014 503 \u2014 7,368 Effects of movement in foreign exchange (11) \u2014 \u2014 (12) \u2014 (23) At 30 September 2023 82,048 7,248 798 805 3,277 94,176 Accumulated amortisation At 1 October 2021 \u2014 1,188 366 \u2014 1,802 3,356 Amortisation charge \u2014 335 50 8 231 624 At 30 September 2022 \u2014 1,523 416 8 2,033 3,980 Amortisation charge \u2014 568 50 45 157 820 At 30 September 2023 \u2014 2,091 466 53 2,190 4,800 Net book value At 30 September 2023 82,048 5,157 332 752 1,087 89,376 At 30 September 2022 75,194 5,725 382 306 187 81,794 1 This relates to the Hollywood Bowl, Splitsville and Striker Bowling Solutions brands. 2 This relates to the Hollywood Bowl trademark only. The components of goodwill comprise the following businesses: 30 September 2023 30 September 2022 UK 75,034 75,034 Canada 7,014 160 82,048 75,194 At the acquisition date, goodwill is allocated to each group of CGUs expected to benefit from the combination. Impairment testing is carried out at the CGU level on an annual basis. A CGU is the smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. Each individual centre is considered to be a CGU. However, for the purposes of testing goodwill for impairment, it is acceptable under IAS 36 to group CGUs, in order to reflect the level at which goodwill is monitored by management. The UK Group is considered to be the CGU, for the purposes of goodwill impairment testing, on the basis that the goodwill relates mainly to the UK operating segment. The goodwill acquisition in the year relates to the three centres acquired in Canada (note 32). These three centres are considered a CGU for the purpose of goodwill impairment testing for Canada. These CGUs form part of the UK and Canada operating segments respectively. The recoverable amount of each of the CGUs is determined based on a value-in-use calculation using cash flow projections based on financial budgets approved by the Board covering a five-year period. Cash flows beyond this period are extrapolated using the estimated growth rates stated in the key assumptions. The key assumptions used in the value-in-use calculations are: 2023 2022 Discount rate (pre-tax) 12.7% 16.0% Growth rate (beyond five years) 2.5% 2.5% Discount rates reflect current market assessments of the time value of money and the risks specific to the industry. This is the benchmark used by management to assess operating performance and to evaluate future capital investment proposals. These discount rates are derived from the Group\u2019s weighted average cost of capital. Changes in the discount rates over the years are calculated with reference to latest market assumptions for the risk-free rate, equity risk premium and the cost of debt. Sensitivity to changes in assumptions Management has sensitised the key assumptions in the impairment tests of the CGU under the base case scenario. The key assumptions used and sensitised were forecast growth rates and the discount rates, which were selected as they are the key variable elements of the value-in-use calculation. The combined effect of a reduction in revenue of 3.5 percentage points on the base case for FY2024 and FY2025, an increase in the discount rate applied to the cash flows of the CGU of one per cent and a reduction of one per cent in the growth rate (beyond five years), would reduce the UK headroom by \u00a352.2m. This scenario would not cause the carrying value to exceed its recoverable amount. Therefore, management believes that any reasonable possible change in the key assumptions would not result in an impairment charge. The goodwill on the Canada acquisition in the year is included in note 32. Management believe that any reasonable change in the key assumptions would not result in an impairment charge.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-345": {
"value": "15. Investment in subsidiaries
Hollywood Bowl Group plc\u2019s operating subsidiaries as at 30 September 2023 are as follows:
Name
Company
number Principal activity Country of incorporation
Percentage
of ordinary
shares owned
Direct holdings
Kanyeco Limited
1, 2
09164276 Investment holding England and Wales 100%
Hollywood Bowl EBT Limited
1, 2
10246573 Dormant England and Wales 100%
Teaquinn Holdings Inc.
1, 4
725118608 Investment holding Canada 100%
Indirect holdings
Kendallco Limited
1, 2
09176418 Investment holding England and Wales 100%
The Original Bowling Company Limited
2
05163827 Ten-pin bowling England and Wales 100%
Original Bowling Company (NI) Limited
3
NI679991 Dormant Northern Ireland 100%
AMF Bowling (Eastleigh) Limited
2
06998390 Dormant England and Wales 100%
MABLE Entertainment Limited
2
01094660 Dormant England and Wales 100%
Milton Keynes Entertainment Limited
2
01807080 Dormant England and Wales 100%
Bowlplex Limited
2
01250332 Dormant England and Wales 100%
Bowlplex European Leisure Limited
2
05539281 Dormant England and Wales 100%
Wessex Support Services Limited
2
01513727 Dormant England and Wales 100%
Wessex Superbowl (Germany) Limited
2
03253033 Dormant England and Wales 100%
Bowlplex Properties Limited
2
05506380 Dormant England and Wales 100%
Xtreme Bowling Entertainment Corporation
4
840672380 Ten-pin bowling Canada 100%
Striker Installations Inc.
4
853701399 Ten-pin bowling installations Canada 100%
Striker Bowling Solutions Inc.
4
889559019 Ten-pin bowling installations Canada 100%
1 These subsidiaries are controlled and consolidated by the Group and the Directors have taken the exemption from having an audit of their financial statements for the year ended
30 September 2023. This exemption is taken in accordance with Section 479A of the Companies Act 2006.
2 The registered office of these subsidiaries is Focus 31, West Wing, Cleveland Road, Hemel Hempstead, Hertfordshire, HP2 7BW.
3 The registered office of this subsidiary is Cleaver Fulton Rankin, 50 Bedford Street, Belfast, BT2 7FW, Northern Ireland.
4 These subsidiaries are controlled and consolidated by the Group. The registered office of these subsidiaries is 505 Iroquois Shore Road, Suite 9, Oakville, Ontario, L6H 2R3, Canada.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-348": {
"value": "16. Cash and cash equivalents
A) Reconciliation of cash and cash equivalents at the end of the reporting period
For the purpose of the statement of cash flows, cash and cash equivalents comprise the following:
30 September
2023
\u00a3\u2019000
30 September
2022
\u00a3\u2019000
Cash at bank and in hand 52,455 56,066
B) Changes in liabilities arising from financing activities
The table below details changes in the Group\u2019s liabilities arising from financing activities, including both cash and non-cash changes.
Liabilities arising from financing activities are those for which cash flows were, or future cash flows will be, classified in the Group\u2019s
consolidated cash flow statement as cash flows from financing activities.
1 October
2022
\u00a3\u2019000
Financing
cash flows
\u00a3\u2019000
Lease additions,
modifications and
disposals
\u00a3\u2019000
Accruals and
prepayments
\u00a3\u2019000
Foreign
exchange
\u00a3\u2019000
Interest
expense
\u00a3\u2019000
Interest
paid
\u00a3\u2019000
30 September
2023
\u00a3\u2019000
Loans and borrowings
(note 21) \u2014 \u2014 \u2014 92 \u2014 200 (292) \u2014
Lease liabilities (note 13) 188,369 (11,420) 18,158 179 (1,081) 9,808 (9,808) 194,205
Total liabilities from
financing activities 188,369 (11,420) 18,158 271 (1,081) 10,008 (10,100) 194,205
1 October
2021
\u00a3\u2019000
Financing
cash flows
\u00a3\u2019000
Lease additions,
modifications and
disposals
\u00a3\u2019000
Accruals and
prepayments
\u00a3\u2019000
Foreign
exchange
\u00a3\u2019000
Interest
expense
\u00a3\u2019000
Interest
paid
\u00a3\u2019000
30 September
2022
\u00a3\u2019000
Loans and borrowings
(note 21) \u2014 \u2014 \u2014 (84) \u2014 199 (115) \u2014
Lease liabilities (note 13) 173,940 (14,450) 28,260 35 584 8,452 (8,452) 188,369
Total liabilities from
financing activities 173,940 (14,450) 28,260 (49) 584 8,651 (8,567) 188,369
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-346": {
"value": "17. Trade and other receivables
30 September
2023
\u00a3\u2019000
30 September
2022
\u00a3\u2019000
Trade receivables 2,356 836
Other receivables 129 245
Prepayments 5,631 4,049
8,116 5,130
Trade receivables have an ECL against them that is immaterial. There were no overdue receivables at the end of either year.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-347": {
"value": "18. Inventories
30 September
2023
\u00a3\u2019000
30 September
2022
\u00a3\u2019000
Goods for resale 2,445 2,148
Goods bought for resale recognised as a cost of sale amounted to \u00a324,400,000 (2022: \u00a318,700,000).
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-349": {
"value": "19. Trade and other payables
30 September
2023
\u00a3\u2019000
30 September
2022
\u00a3\u2019000
Current
Trade payables 7,025 5,306
Other payables 1,366 1,310
Accruals and deferred income 15,421 17,000
Taxation and social security 5,297 5,065
Total trade and other payables 29,109 28,681
30 September
2023
\u00a3\u2019000
30 September
2022
\u00a3\u2019000
Non-current
Other payables 5,208 3,000
Accruals and deferred income includes a staff bonus accrual of \u00a34,955,000 (30 September 2022: \u00a37,758,000) and deferred consideration
of \u00a3nil (30 September 2022: \u00a3164,000) in relation to the acquisition of Teaquinn Holdings Inc. Deferred income includes \u00a3801,000
(30 September 2022: \u00a3983,000) of customer deposits received in advance and \u00a31,870,000 (30 September 2022: \u00a3160,000) relating
to bowling equipment installations, all of which is recognised in the income statement during the following financial year.
Non-current other payables includes \u00a32,359,000 (30 September 2022: \u00a3464,000) of contingent consideration and \u00a31,862,000
(30 September 2022: \u00a31,841,000) of deferred consideration in respect of the acquisition of Teaquinn Holdings Inc. The additional
consideration to be paid is contingent on the future financial performance of Teaquinn Holdings Inc in FY2025 or FY2026. This is based on a
multiple of 9.2x Teaquinn\u2019s EBITDA pre-IFRS 16 in the financial period of settlement and is capped at CAD 17m. The contingent consideration
has been accounted for as post acquisition employee remuneration in accordance with IFRS 3 paragraph B55 and recognised over the
duration of the employment contract to FY2026. The present value of the contingent consideration has been discounted using a WACC of
13 per cent. There is a range of possible outcomes for the value of the contingent consideration based on Teaquinn\u2019s forecasted EBITDA
pre-IFRS 16 and the year of payment. This ranges from a payment (undiscounted) in FY2025 of \u00a39,084,000 (undiscounted) to a payment in
FY2026 of \u00a310,300,000 (undiscounted), using the FY2023 year-end exchange rate. The fair value of the contingent consideration will be
re-assessed at every financial reporting date, with changes recognised in the income statement. In FY2023, this re-assessment resulted in an
additional charge of \u00a3485,000 being recognised in exceptional administrative expenses.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-350": {
"value": "20. Provisions
30 September
2023
\u00a3\u2019000
30 September
2022
\u00a3\u2019000
Lease dilapidations provision 5,084 4,682
The dilapidations provision relates to potential rectification costs expected should the Group vacate its retail locations. There are no onerous
leases within the estate. The movements in the dilapidations provision are summarised below:
Dilapidations
\u00a3\u2019000
As at 30 September 2021 3,635
Change in discount rate
1
(480)
Provided during the year 1,430
Unwind of discounted amount 97
As at 30 September 2022 4,682
Change in discount rate
1
(67)
Provided during the year 266
Unwind of discounted amount 203
As at 30 September 2023 5,084
1 There was an increase in the discount rate from 4.40 per cent at 30 September 2022 to 4.64 per cent at 30 September 2023 (FY2022: an increase in the discount rate from 1.22
per cent at 30 September 2021 to 4.40 per cent at 30 September 2022), used in preparing the dilapidations provision for the year ended 30 September 2023. This resulted in a
decrease in the provision of \u00a367,000 (FY2022: a decrease of \u00a3480,000), and will unwind over the term of the property leases.
A provision is made for future expected dilapidation costs on the opening of leasehold properties not covered by the Landlord and Tenant Act
1985 (LTA), and is expected to be utilised on lease expiry. This also includes properties covered by the LTA where we may not extend the lease,
after consideration of the long-term trading and viability of the centre. The provision in the year relates to one new centre (FY2022: three new
centres). Properties covered by the LTA provide security of tenure and we intend to occupy these premises indefinitely until the landlord serves
notice that the centre is to be redeveloped. As such, no charge for dilapidations can be imposed and no dilapidation provision is considered
necessary as the outflow of economic benefit on these centres is not considered to be probable.
It is not anticipated that the provision will be utilised within the foreseeable future as there are no sites currently earmarked for closure
that have a dilapidations provision.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-351": {
"value": "21. Loans and borrowings
On 29 September 2021, the Group entered into a \u00a325m revolving credit facility (RCF) with Barclays Bank plc. The RCF has a termination date
of 31 December 2024.
Interest is charged on any drawn balance based on the reference rate (SONIA), plus a margin of 1.75 per cent.
A commitment fee equal to 35 per cent of the drawn margin is payable on the undrawn facility balance. The commitment fee rate as at
30 September 2023 and 30 September 2022 was therefore 0.6125 per cent.
Issue costs of \u00a3135,000 were paid to Barclays Bank plc on commencement of the RCF. These costs are being amortised over the term of the
facility and are included within prepayments (note 17).
The terms of the Barclays Bank plc facility include the following Group financial covenants:
(i) For the 7-month period ending 31 December 2021, the ratio of total net debt to Group adjusted EBITDA pre-IFRS 16 shall not exceed 1.75:1.
(ii) For the 12-month period ending on each reference date, commencing 31 March 2022 and each quarter thereafter, the ratio of total net
debt to Group adjusted EBITDA pre-IFRS 16 shall not exceed 1.75:1.
The Group operated within the covenants during the year and the previous year.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-352": {
"value": "22. Deferred tax assets and liabilities
30 September
2023
\u00a3\u2019000
30 September
2022
\u00a3\u2019000
Deferred tax assets and liabilities
Deferred tax assets - UK 6,500 7,050
Deferred tax assets - Canada 244
Deferred tax liabilities - UK (5,191)
Deferred tax liabilities - Canada (2,204) (5,403)
(651) 1,647
30 September
2023
\u00a3\u2019000
30 September
2022
\u00a3\u2019000
Reconciliation of deferred tax balances
Balance at the beginning of the year 1,647 6,290
Deferred tax credit for the year \u2013 in profit or loss (2,157) (2,543)
Deferred tax credit for the year \u2013 in equity 8 (29)
On acquisition (148) (2,040)
Effects of foreign exchange 63 (43)
Adjustment in respect of prior years (64) 12
Balance at the end of the year (651) 1,647
The components of deferred tax are:
30 September
2023
\u00a3\u2019000
30 September
2022
\u00a3\u2019000
Deferred tax assets
Fixed assets 6,080 6,314
Trading losses 15 \u2014
Other temporary differences 649 736
6,744 7,050
Deferred tax liabilities
Property, plant and equipment (5,857) (3,694)
Intangible assets (1,538) (1,709)
(7,395) (5,403)
Deferred tax assets and liabilities are measured using the tax rates that are expected to apply to the periods when the assets are realised or
liabilities settled, based on tax rates enacted or substantively enacted at 30 September 2023.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-353": {
"value": "23. Share capital
30 September 2023 30 September 2022
Shares \u00a3\u2019000 Shares \u00a3\u2019000
Ordinary shares of \u00a30.01 each 171,712,357 1,717 171,070,790 1,711
The share capital of the Group is represented by the share capital of the Parent Company, Hollywood Bowl Group plc.
During the year 641,567 ordinary shares of \u00a30.01 each were issued under the Group\u2019s LTIP scheme (note 28).
The ordinary shares are entitled to dividends.
24. Reserves
Share premium
The amount subscribed for share capital in excess of nominal value.
Retained earnings
The accumulated net profits and losses of the Group.
Merger reserve
The merger reserve represents the excess over nominal value of the fair value consideration for the business combination which arose
during the Company\u2019s IPO listing; this was satisfied by the issue of shares in accordance with Section 612 of the Companies Act 2006.
Foreign currency translation reserve
The foreign currency translation reserve represents the retranslation gains and losses of foreign currency denominated operations.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-375": {
"value": "23. Share capital 30 September 2023 30 September 2022 Shares \u00a3\u2019000 Shares \u00a3\u2019000 Ordinary shares of \u00a30.01 each 171,712,357 1,717 171,070,790 1,711 The share capital of the Group is represented by the share capital of the Parent Company, Hollywood Bowl Group plc. During the year 641,567 ordinary shares of \u00a30.01 each were issued under the Group\u2019s LTIP scheme (note 28). The ordinary shares are entitled to dividends. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-376": {
"value": "24. Reserves Share premium The amount subscribed for share capital in excess of nominal value. Retained earnings The accumulated net profits and losses of the Group. Merger reserve The merger reserve represents the excess over nominal value of the fair value consideration for the business combination which arose during the Company\u2019s IPO listing; this was satisfied by the issue of shares in accordance with Section 612 of the Companies Act 2006. Foreign currency translation reserve The foreign currency translation reserve represents the retranslation gains and losses of foreign currency denominated operations.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-354": {
"value": "25. Lease commitments
The Group had total commitments under non-cancellable operating leases set out below:
30 September
2023
Other
\u00a3\u2019000
30 September
2022
Other
\u00a3\u2019000
Within 1 year 57 57
In 2 to 5 years 58 115
115 172
These operating leases are not included as IFRS 16 assets as the Group applies the low-value assets recognition exemption to leases of
office equipment.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-355": {
"value": "26. Capital commitments
As at 30 September 2023, the Group had entered into contracts to fit out new and refurbish existing sites and to complete the installation of
solar panels for \u00a35,450,000 (2022: \u00a34,728,000). These commitments are expected to be settled in the year to 30 September 2024.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-377": {
"value": "26. Capital commitments As at 30 September 2023, the Group had entered into contracts to fit out new and refurbish existing sites and to complete the installation of solar panels for \u00a35,450,000 (2022: \u00a34,728,000). These commitments are expected to be settled in the year to 30 September 2024.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-356": {
"value": "27. Related party transactions
30 September 2023 and 30 September 2022
During the year, and the previous year, there were no transactions with related parties.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-357": {
"value": "28. Share-based payments
Long-term employee incentive costs
The Group operates LTIPs for certain key management. In accordance with IFRS 2 Share-based payment, the values of the awards are
measured at fair value at the date of grant. The exercise price of the LTIPs is equal to the market price of the underlying shares on the date of
grant. The fair value is determined based on the exercise price and number of shares granted, and is written off on a straight-line basis over
the vesting period, based on management\u2019s estimate of the number of shares that will eventually vest.
A summary of the movement in the LTIPs is outlined below:
Scheme name Year of grant
Method of
settlement
accounting
Outstanding at
1 October
2022
Granted
during
the year
Lapsed/
cancelled
during the year
Exercised
during
the year
Outstanding at
30 September
2023
Exercisable at
30 September
2023
LTIP 2018 2018 Equity 282,760 \u2014 \u2014 (282,760) \u2014 \u2014
LTIP 2020 2020 Equity 358,809 \u2014 \u2014 (358,809) \u2014 \u2014
LTIP 2021 2021 Equity 452,993 \u2014 \u2014 \u2014 453,993 \u2014
LTIP 2022 2022 Equity 463,436 \u2014 \u2014 \u2014 463,436 \u2014
LTIP 2023 2023 Equity \u2014 627,678 \u2014 \u2014 627,678 \u2014
In accordance with the LTIP schemes outlined in the Group\u2019s Remuneration Policy, the vesting of these awards is conditional upon the achievement
of an EPS target set at the time of grant, measured at the end of a three-year period ending 30 September 2020, 30 September 2022,
30 September 2023, 30 September 2024 and 30 September 2025, and the Executive Directors\u2019 continued employment at the date of
vesting. The LTIP 2022 and 2023 also have performance targets based on return on centre invested capital, emissions ratio for Scope 1 and
Scope 2 and team member development. Further details on LTIP 2022 and 2023 are available on the Hollywood Bowl Group corporate
website at www.hollywoodbowlgroup.com/investors/regulatory-news dated 7 February 2022 and 16 February 2023.
The awards will vest based on the following adjusted EPS targets:
LTIP 2021 LTIP 2022 LTIP 2023 Vesting
13.91 14.65 18.11 25%
13.91\u201315.37 14.65 \u2013 16.19 18.11 \u2013 20.01 Vesting determined on a straight-line basis
15.37 16.19 20.01 100%
During the year ended 30 September 2023, 627,678 (30 September 2022: 463,436) share awards were granted under the LTIP. For all LTIPs,
the Group recognised a charge of \u00a31,218,431 (30 September 2022: charge of \u00a3939,812) and related employer National Insurance of \u00a3168,143
(30 September 2022: credit of \u00a3129,694).
During the year ended 30 September 2023, 641,567 (30 September 2022: 428,113) share awards were exercised under LTIP 2018 and
2020 and a total of 641,567 shares were issued pursuant to an existing block listing in order to satisfy the exercise of the nil-cost options (see
note 23).
The following assumptions were used to determine the fair value of the LTIPs granted:
Financial year LTIP granted 2023 2022 2021
Share price at date of grant 2.600 2.514 2.370
Discount rate/dividend yield 3% 3% 3%
The shares are dilutive for the purposes of calculating diluted earnings per share.
Save-As-You-Earn (SAYE) schemes
The Group currently operates three SAYE schemes, available to all employees of the Group. The SAYEs permit the grant to employees of
options in respect of ordinary shares linked to a bank SAYE contract for a term of three years with contributions from employees of an amount
between \u00a35 and \u00a3500 per month. During the year, a new SAYE scheme (SAYE 2023) was launched with 133 employees taking up 186,764
options with an exercise date of 1 February 2026 and an exercise price of \u00a32.430, being equal to the market price of the shares on the date of
grant. In the prior year, 115 employees took up 158,778 options with an exercise date of 1 February 2025 and an exercise price of \u00a32.845. The
options vest if the employee remains in employment by the Group on the exercise date; otherwise, the options lapse on the date the employee
leaves. The options are exercisable for a period of six months from the date of vesting. Employees can opt to leave the SAYE at any time, at
which point their options will lapse.
The shares are dilutive for the purposes of calculating diluted earnings per share.
In accordance with IFRS 2 Share-based payment, the values of the awards are measured at fair value at the date of the grant. The fair value is
expensed on a straight-line basis over the vesting period, based on management\u2019s estimate of the number of shares that will eventually vest.
The fair value at grant date is estimated using a Black-Scholes pricing model, taking into account the terms and conditions upon which the
options were granted. The contractual life of each option granted is three years. The fair value of options granted during the years ended
30 September 2023, 30 September 2022 and 30 September 2020 was estimated on the date of grant using the following assumptions:
SAYE
2023
SAYE
2022
SAYE
2020
Exercise price \u00a32.430 \u00a32.845 \u00a32.880
Dividend yield 3.0% 3.0% 3.0%
Expected volatility 35.4% 34.4% 56.1%
Risk-free interest rate 3.14% 1.10% 0.00%
Life of option 3 years 3 years 3 years
Anticipated number of options to vest 50% 30% 0%
The expected volatility is based on the annualised standard deviation of the continuously compounded rates of return on the share over a
period of time. A summary of the movement in the SAYEs is outlined below:
Scheme name Year of award
Outstanding at
1 October 2022
Granted during
the year
Lapsed/cancelled
during the year
Exercised during
the year
Outstanding at
30 September 2023
Exercisable at
30 September 2023
SAYE 2019 2019 1,109 \u2014 (1,109) \u2014 \u2014 \u2014
SAYE 2020 2020 36,209 \u2014 (34,709) \u2014 1,500 1,500
SAYE 2022 2022 124,499 \u2014 (60,346) \u2014 64,153 \u2014
SAYE 2023 2023 \u2014 186,764 (33,541) \u2014 153,223 \u2014
The assessed fair value of the options granted during the year ended 30 September 2023 was \u00a30.54 (30 September 2022: \u00a30.55).
For the year ended 30 September 2023, the Group has recognised \u00a313,989 of share-based payment credit in the income statement
(30 September 2022: charge of \u00a33,813).
During the year, the SAYE 2020 scheme became exercisable and no options were exercised (30 September 2022: 11,494 ordinary shares of
\u00a30.01 each were issued at an exercise price of \u00a32.27 each). The weighted average share price at the date of exercise relating to the share
options exercised in the prior year was \u00a32.63.
The weighted average remaining contractual life of share options outstanding at 30 September 2023 was 747 days (30 September 2022:
690 days).
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-358": {
"value": "29. Financial instruments
Fair value hierarchy
IFRS 7 requires fair value measurements to be recognised using a fair value hierarchy that reflects the significance of the inputs used in the
value measurements:
Level 1: inputs are quoted prices in active markets.
Level 2: a valuation that uses observable inputs for the asset or liability other than quoted prices in active markets.
Level 3: a valuation using unobservable inputs (i.e. a valuation technique).
There were no transfers between levels throughout the periods under review. Fair value All financial assets held at the balance sheet date, which comprise trade and other receivables and cash and cash equivalents, are classified as financial assets held at amortised cost. All financial liabilities, which comprise trade and other payables and borrowings, are classified as financial liabilities held at amortised cost. The following table shows the fair value of financial assets and financial liabilities within the Group at the balance sheet date. The fair value of all financial assets and liabilities are categorised as Level 2. 30 September 2023 \u00a3\u2019000 30 September 2022 \u00a3\u2019000 Financial assets \u2013 measured at amortised cost Cash and cash equivalents 52,455 56,066 Trade and other receivables 2,485 1,081 Financial liabilities \u2013 measured at amortised cost Trade and other payables 29,021 26,616 There is no difference between the carrying value and fair value of any of the above financial assets and financial liabilities.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-378": {
"value": "Fair value hierarchy IFRS 7 requires fair value measurements to be recognised using a fair value hierarchy that reflects the significance of the inputs used in the value measurements: Level 1: inputs are quoted prices in active markets. Level 2: a valuation that uses observable inputs for the asset or liability other than quoted prices in active markets. Level 3: a valuation using unobservable inputs (i.e. a valuation technique). There were no transfers between levels throughout the periods under review.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-379": {
"value": "Fair value
All financial assets held at the balance sheet date, which comprise trade and other receivables and cash and cash equivalents, are classified
as financial assets held at amortised cost. All financial liabilities, which comprise trade and other payables and borrowings, are classified as
financial liabilities held at amortised cost. The following table shows the fair value of financial assets and financial liabilities within the Group at
the balance sheet date. The fair value of all financial assets and liabilities are categorised as Level 2.
30 September
2023
\u00a3\u2019000
30 September
2022
\u00a3\u2019000
Financial assets \u2013 measured at amortised cost
Cash and cash equivalents 52,455 56,066
Trade and other receivables 2,485 1,081
Financial liabilities \u2013 measured at amortised cost
Trade and other payables 29,021 26,616
There is no difference between the carrying value and fair value of any of the above financial assets and financial liabilities.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-359": {
"value": "30. Financial risk management
The Group\u2019s activities expose it to a variety of financial risks: credit risk, liquidity risk and market risk (fair value interest rate and price risk).
Credit risk
Credit risk refers to the risk that a counterparty will default on its contractual obligations resulting in financial loss to the Group. In order to minimise
this risk the Group endeavours to deal only with companies which are demonstrably creditworthy. In addition, a significant proportion of revenue
results from cash transactions. The aggregate financial exposure is continuously monitored. The maximum exposure to credit risk is the value of the
outstanding amount of trade receivables. Management does not consider that there is any concentration of risk within either trade or other receivables.
The Group held cash and cash equivalents with banks which are rated AA- to AA+ of \u00a350,520,000 at 30 September 2023 (30 September 2022:
\u00a353,862,000).
The Group considers that its cash and cash equivalents have low credit risk based on the external credit ratings of the counterparties.
Trade receivables have not been impaired as any ECL is deemed to be insignificant.
Liquidity risk
Liquidity risk is the risk that the Group will not be able to meet its financial obligations as they fall due. The Group\u2019s approach to managing
liquidity is to ensure, as far as is 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 and fair value interest rate risk
The Group\u2019s borrowings are variable rate bank loans. As at 30 September 2023, \u00a3nil (30 September 2022: \u00a3nil) of the available facility has
been drawn down. The Directors monitor the Group\u2019s funding requirements and external debt markets to ensure that the Group\u2019s borrowings
are appropriate to its requirements in terms of quantum, rate and duration.
The Group currently holds cash balances to provide funding for normal trading activity. The Group also has access to both short-term and
long-term borrowings to finance individual projects. Trade and other payables are monitored as part of normal management routine.
The table below summarises the maturity profile of the Group\u2019s financial liabilities:
Within 1 year
\u00a3\u2019000
1 to 2 years
\u00a3\u2019000
2 to 5 years
\u00a3\u2019000
5 to 10 years
\u00a3\u2019000
More than
10 years
\u00a3\u2019000
Total
\u00a3\u2019000
2023
Trade and other payables 22,916 1,182 5,233 670 3,208 33,209
Lease liabilities 21,394 21,286 59,684 87,486 97,129 286,979
44,310 22,468 64,917 88,156 100,337 320,188
2022
Trade and other payables 22,544 361 3,224 934 3,163 30,226
Lease liabilities 19,461 18,355 51,514 75,934 91,593 256,857
42,005 18,716 54,738 76,868 94,756 287,083
Capital risk management The Group\u2019s capital management objectives are: (i) to ensure the Group\u2019s ability to continue as a going concern so that it can continue to provide returns for shareholders and benefits for other stakeholders; and (ii) to provide an adequate return to shareholders by pricing products and services commensurate with the level of risk. To meet these objectives, the Group reviews the budgets and forecasts on a regular basis to ensure there is sufficient capital to meet the needs of the Group through to profitability and positive cash flow. The capital structure of the Group consists of shareholders\u2019 equity as set out in the consolidated statement of changes in equity. All working capital requirements are financed from existing cash resources and borrowings. Market risk Market risk is the risk that changes in market prices, such as foreign exchange rates, interest rates and equity prices, will affect the Group\u2019s income or the value of its holdings of financial instruments. The objective of market risk management is to manage and control market risk exposures within acceptable parameters, while optimising the return on risk. Foreign currency risk Operating across two territories increases the Group\u2019s exposure to currency risk. Wherever possible, overseas operations will fund their day to day working capital requirements in local currency with cash generated from operations, naturally hedging the currency risk exposure to the Group. Management will continually monitor the level of currency risk exposure, and consider hedging where appropriate. Currently the Group considers the currency risk on consolidation of the assets and liabilities of its foreign entities to be of low materiality. Interest rate risk Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. The Group\u2019s exposure to the risk of changes in market interest rates relates primarily to the Group\u2019s long-term debt obligations with floating interest rates. The Group manages its interest rate risk by entering into interest rate derivatives when it is considered appropriate to do so by management. At 30 September 2023 and 30 September 2022, none of the Group\u2019s borrowings were at fixed rates of interest. The effect on the profit after tax of a notional one per cent increase or decrease in SONIA is \u00a3nil (30 September 2022: \u00a3nil).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-380": {
"value": "Credit risk Credit risk refers to the risk that a counterparty will default on its contractual obligations resulting in financial loss to the Group. In order to minimise this risk the Group endeavours to deal only with companies which are demonstrably creditworthy. In addition, a significant proportion of revenue results from cash transactions. The aggregate financial exposure is continuously monitored. The maximum exposure to credit risk is the value of the outstanding amount of trade receivables. Management does not consider that there is any concentration of risk within either trade or other receivables. The Group held cash and cash equivalents with banks which are rated AA- to AA+ of \u00a350,520,000 at 30 September 2023 (30 September 2022: \u00a353,862,000). The Group considers that its cash and cash equivalents have low credit risk based on the external credit ratings of the counterparties. Trade receivables have not been impaired as any ECL is deemed to be insignificant. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-381": {
"value": "Liquidity risk Liquidity risk is the risk that the Group will not be able to meet its financial obligations as they fall due. The Group\u2019s approach to managing liquidity is to ensure, as far as is 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. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-382": {
"value": "Cash flow and fair value interest rate risk The Group\u2019s borrowings are variable rate bank loans. As at 30 September 2023, \u00a3nil (30 September 2022: \u00a3nil) of the available facility has been drawn down. The Directors monitor the Group\u2019s funding requirements and external debt markets to ensure that the Group\u2019s borrowings are appropriate to its requirements in terms of quantum, rate and duration. The Group currently holds cash balances to provide funding for normal trading activity. The Group also has access to both short-term and long-term borrowings to finance individual projects. Trade and other payables are monitored as part of normal management routine. The table below summarises the maturity profile of the Group\u2019s financial liabilities: Within 1 year \u00a3\u2019000 1 to 2 years \u00a3\u2019000 2 to 5 years \u00a3\u2019000 5 to 10 years \u00a3\u2019000 More than 10 years \u00a3\u2019000 Total \u00a3\u2019000 2023 Trade and other payables 22,916 1,182 5,233 670 3,208 33,209 Lease liabilities 21,394 21,286 59,684 87,486 97,129 286,979 44,310 22,468 64,917 88,156 100,337 320,188 2022 Trade and other payables 22,544 361 3,224 934 3,163 30,226 Lease liabilities 19,461 18,355 51,514 75,934 91,593 256,857 42,005 18,716 54,738 76,868 94,756 287,083 Market risk
Market risk is the risk that changes in market prices, such as foreign exchange rates, interest rates and equity prices, will affect the Group\u2019s
income or the value of its holdings of financial instruments. The objective of market risk management is to manage and control market risk
exposures within acceptable parameters, while optimising the return on risk.
Foreign currency risk
Operating across two territories increases the Group\u2019s exposure to currency risk. Wherever possible, overseas operations will fund their day
to day working capital requirements in local currency with cash generated from operations, naturally hedging the currency risk exposure to
the Group. Management will continually monitor the level of currency risk exposure, and consider hedging where appropriate. Currently the
Group considers the currency risk on consolidation of the assets and liabilities of its foreign entities to be of low materiality.
Interest rate risk
Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest
rates. The Group\u2019s exposure to the risk of changes in market interest rates relates primarily to the Group\u2019s long-term debt obligations with
floating interest rates.
The Group manages its interest rate risk by entering into interest rate derivatives when it is considered appropriate to do so by management.
At 30 September 2023 and 30 September 2022, none of the Group\u2019s borrowings were at fixed rates of interest.
The effect on the profit after tax of a notional one per cent increase or decrease in SONIA is \u00a3nil (30 September 2022: \u00a3nil).
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-383": {
"value": "Capital risk management
The Group\u2019s capital management objectives are:
(i) to ensure the Group\u2019s ability to continue as a going concern so that it can continue to provide returns for shareholders and benefits for
other stakeholders; and
(ii) to provide an adequate return to shareholders by pricing products and services commensurate with the level of risk.
To meet these objectives, the Group reviews the budgets and forecasts on a regular basis to ensure there is sufficient capital to meet the
needs of the Group through to profitability and positive cash flow.
The capital structure of the Group consists of shareholders\u2019 equity as set out in the consolidated statement of changes in equity. All working
capital requirements are financed from existing cash resources and borrowings.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-360": {
"value": "31. Dividends paid and proposed
30 September
2023
\u00a3\u2019000
30 September
2022
\u00a3\u2019000
The following dividends were declared and paid by the Group:
Interim dividend year ended 30 September 2022 \u2013 3.00 pence per ordinary share \u2014 5,132
Final dividend year ended 30 September 2022 - 8.53 pence per ordinary share 14,592 \u2014
Special dividend year ended 30 September 2022 - 3.00 pence per ordinary share 5,132 \u2014
Interim dividend year ended 30 September 2023 \u2013 3.27 pence per ordinary share 5,614 \u2014
Proposed for the approval by shareholders at AGM (not recognised as a liability at 30 September 2023):
Final dividend year ended 30 September 2023 \u2013 8.54 pence per ordinary share (2022: 8.53 pence) 14,664 14,592
Special dividend year ended 30 September 2023 \u2013 2.73 pence per ordinary share (2022: 3.00 pence) 4,688 5,132
During the year to 30 September 2024, the Group is considering a share buyback of up to \u00a310m if it falls in line with the Group\u2019s cash
allocation policy.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDividendsExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-362": {
"value": "32. Acquisition of HLD Investments Inc. (operating as YYC Bowling & Entertainment), Mountain View Bowl Inc and
Wong and Lewis Investments Inc. (operating as Let\u2019s Bowl)
On 15 February 2023, the Group acquired 100 per cent of the issued share capital and voting rights of HLD Investments Inc. (operating as
YYC Bowling & Entertainment), Mountain View Bowl Inc and Wong and Lewis Investments Inc. (operating as Let\u2019s Bowl), based in Canada. All
three businesses are operators of ten-pin bowling centres. The purpose of the acquisition was to grow the Group\u2019s core ten-pin bowling
business in the region.
HLD Investments Inc. (operating as YYC Bowling & Entertainment), Mountain View Bowl Inc and Wong and Lewis Investments Inc. (operating as
Let\u2019s Bowl) are consolidated in Hollywood Bowl Group plc\u2019s interim financial statements with effect from the completion of the acquisition on
15 February 2023.
Since acquisition, these three entities have been dissolved and amalgamated into Xtreme Bowling Entertainment Corporation (Note 15).
The details of the business combination are as follows (stated at acquisition date fair values):
\u00a3\u2019000
Fair value of consideration transferred
Amount settled in cash 7,716
Recognised amounts of identifiable net assets
Property, plant and equipment 197
Right-of-use assets 4,911
Intangible assets 503
Inventories 46
Trade and other receivables 178
Cash and cash equivalents 319
Trade and other payables (276)
Lease liabilities (4,911)
Deferred tax liabilities (116)
Identifiable net assets 851
Goodwill arising on acquisition 6,865
Consideration for equity settled in cash 7,716
Cash and cash equivalents acquired (319)
Net cash outflow on acquisition 7,397
Acquisition costs paid charged to expenses 453
Net cash paid in relation to the acquisition 7,850
Acquisition related costs of \u00a3453,000 are not included as part of the consideration transferred and have been recognised as an expense in
the consolidated income statement within administrative expenses.
The fair value of the identifiable intangible assets acquired includes \u00a3503,000 in relation to customer relationships. The customer
relationships have been valued using the multi-period excess earnings method.
The fair value of right-of-use assets and lease liabilities were measured as the present value of the remaining lease payments, in accordance
with IFRS 16.
The fair value and gross contractual amounts receivable of trade and other receivables acquired as part of the business combination
amounted to \u00a3178,000. At the acquisition date the Group\u2019s best estimate of the contractual cash flows expected not to be collected
amounted to \u00a3nil.
Goodwill amounting to \u00a36,865,000 was recognised on acquisition (note 14). The goodwill relates to the locations of the bowling centres
acquired, the expected commercial opportunities of an enhanced leisure offering in an underserved market and the expected synergies from
combining the three centres into the Hollywood Bowl Group.
In the period since acquisition to 30 September 2023, the Group recognised \u00a32,956,000 of revenue and \u00a31,330,000 of profit before tax in
relation to the acquired businesses. Had the acquisition occurred on 1 October 2022, the contribution to the Group\u2019s revenue would have
been \u00a35,407,000 and the contribution to the Group\u2019s profit before tax for the period would have been \u00a32,406,000.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
},
"fact-361": {
"value": "33. Events after the reporting date
Three acquisitions were completed in early FY2024. In the UK, on 2 October 2023, the Group purchased the assets, including the long
leasehold, of Lincoln Bowl for total consideration of \u00a34.375m.
In Canada, the Group completed two acquisitions. The first was the acquisition of a family entertainment centre in Guelph, Ontario, called
Woodlawn Bowl Inc, for CAD 4.71m on 7 November 2023. The second was the acquisition of the assets and lease of a family entertainment
centre in Vancouver, called Lucky 9 Bowling Centre Limited as well as its associated restaurant and bar, Monkey 9 Brewing Pub Corp, for a
total consideration of CAD 0.425m on 11 November 2023.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "en",
"entity": "scheme:213800XB8YZNGJYDEZ97",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
}
}
}
}