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1. General information
Hollywood Bowl Group plc (together with its subsidiaries, the Group) 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.
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 2025.
", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-2": { "value": "Hollywood Bowl Group plc", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-343": { "value": "Hollywood Bowl Group plc", "dimensions": { "concept": "ifrs-full:NameOfParentEntity", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-3": { "value": "public limited company", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-4": { "value": "England and Wales", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-344": { "value": "England and Wales", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-5": { "value": "Focus 31, West Wing, Cleveland Road, Hemel Hempstead, HP2 7BW, United Kingdom", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-6": { "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": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-345": { "value": "2. Material accounting policies The material 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 2025 and 30 September 2024. Statement of compliance The consolidated Financial Statements have been prepared in accordance with UK-adopted International Accounting Standards (IFRS Accounting standards) and the requirements of the Companies Act 2006. The functional currencies 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. 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 131. 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. 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:
Applicable for
Standard/ financial years
interpretation
Content
beginning on/after
IAS 21 Lack of An entity is impacted by the amendments when it has a 1 October 2025
exchangeability 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.
This amendment is not expected to have a material impact on
the Group.
Amendments to On 30 May 2024, the IASB issued targeted amendments to IFRS 1 October 2026
IFRS 9 and IFRS 7 9 and IFRS 7 to respond to recent questions arising in practice,
Classification and and to include new requirements not only for financial
measurement institutions but also for corporate entities. These amendments:
of financial
\u2022
clarify the date of recognition and derecognition of some
instruments financial assets and liabilities, with a new exception for
some financial liabilities settled through an electronic cash
transfer system;
\u2022
clarify and add further guidance for assessing whether a
financial asset meets the solely payments of principal and
interest (SPPI) criterion;
\u2022
add new disclosures for certain instruments with
contractual terms that can change cash flows (such as
some financial instruments with features linked to the
achievement of environment, social and governance
targets); and
\u2022
update the disclosures for equity instruments designated
at fair value through other comprehensive income (FVOCI).
It is not yet determined if this amendment is expected to have
a material impact on the Group.
Applicable for
Standard/ financial years
interpretation
Content
beginning on/after
IFRS 19 IFRS 19 is a new, voluntary International Accounting Standards 1 October 2027
Subsidiaries Board (IASB) standard that allows eligible subsidiaries with no
without Public public accountability to apply IFRS accounting standards with
Accountability: reduced disclosure requirements. To be eligible, a subsidiary
Disclosures must not have public accountability and its parent must
produce publicly available consolidated financial statements
under IFRS.
This amendment is not expected to have a material impact on
the Group.
IFRS 18 IFRS 18 will replace IAS 1 Presentation of financial statements 1 October 2027
Presentation and introduces the following key requirements:
and disclosure Entities are required to classify all income and expenses into
in financials five categories in the statement of profit or loss, namely the
statements operating, investing, financing, discontinued operations and
income tax categories. Entities are also required to present a
newly-defined operating profit subtotal. Entities\u2019 net profit will
not change.
Management-defined performance measures (MPMs) are
disclosed in a single note in the financial statements.
Enhanced guidance is provided on how to group information
in the financial statements.
In addition, all entities are required to use the operating profit
subtotal as the starting point for the statement of cash flows
when presenting operating cash flows under the indirect
method.
The Group is still in the process of assessing the impact of the
new standard, particularly with respect to the structure of the
Group\u2019s statement of profit or loss, the statement of cash flows
and the additional disclosures required for MPMs.
It is not yet determined if this amendment is 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 56 to 64 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% 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 54 to 55). Our TCFD disclosures on pages 56 to 64 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 \u201cearly action\u201d 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 climate transition plan to net zero outlines that it may not be feasible to completely abate Scope 1, 2 and 3 emissions by 2050. In this instance, the Group will offset residual emissions through actions like carbon removals or ecosystem restoration. 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 2025, 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 2025, the Group had cash balances of \u00a315.2m, no outstanding loan balances and an undrawn RCF of \u00a325m. 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 FY2026 as well as the first three months of FY2027 which forms part of the Board-approved five-year plan. As noted above, the costs 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 adheres to its capital allocation policy. 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 3 and 4% from the assumed base case for FY2026 and FY2027 respectively and inflation continues at an even higher rate than in the base case across all costs. The model still assumes that investments into new centres would continue, whilst refurbishments in the early part of FY2027 would be reduced. These are all mitigating actions 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, installation of bowling equipment and other. Disaggregated revenue from contracts with customers is disclosed in note 3 on page 132. 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 reviews the performance of the Group by reference to total results against budget. The total profit measures are operating profit and profit before 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 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 at bank and on hand, short-term deposits with banks and other financial institutions, and credit and debit card receivables. 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 is 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 \u201cimpairment\u201d 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 in FY2022. 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 improvements 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 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\u20135 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 capital redemption reserve: the capital redemption reserve represents the ordinary shares of \u00a30.01 each repurchased by the Group under the share buy back; \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 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 \u201csolely payments
of principal and interest\u201d (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 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, \u201cprincipal\u201d is defined as the fair value of the financial
asset on initial recognition. \u201cInterest\u201d 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 These assets are subsequently measured at fair value. Net gains and losses,
at FVTPL including any interest or dividend income, are recognised in profit or loss.
Financial assets These assets are subsequently measured at amortised cost using the
at amortised cost 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 These assets are subsequently measured at fair value. Interest income,
at FVOCI 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 (the functional currency). 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 have 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. Adjusting items Adjusting items 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 cash, Group adjusted operating cash flow, revenue generating capex, total average spend per game, free cash flow, gross profit on costs of good sold, 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 22 to 26. This also details the impact of adjusting items when comparing to the non-GAAP financial measures in addition to those reported in accordance with IFRS.
Summary of other 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.
Key sources of estimation uncertainty
There are no estimates that have a significant risk of resulting in a material adjustment
to carrying amounts of assets and liabilities in the next financial year. Set out below are
certain areas of estimation uncertainty in the financial statements. There are also no key
judgements other than those related to an area of estimation uncertainty:
Property, plant and equipment and right-of-use asset impairment reviews
Property, 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 is determined as being
the highest of the value-in-use and fair value less costs to sell. 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, but if a potential impairment is
identified then the recoverable amount is also determined using fair value less costs to sell.
The key assumptions in the value-in-use calculations include growth rates of revenue and
costs during the five year forecast period, discount rates and the long term growth rate.
Following the impairment charge recorded in the year of \u00a32,288,000 for four mini-golf and
one combined centre , the estimation uncertainty associated with the remaining carrying
amounts is significantly reduced, and whilst estimation uncertainty remains, this is not
assessed as being material. As such, reasonably possible changes to the assumptions in the
future in four mini-golf and one combined centre would not lead to material adjustments
to the carrying values in the next financial year. The remaining carrying amount of property,
plant and equipment is \u00a32,158,000 and right-of-use assets is \u00a34,252,000 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.
The key assumption in the fair value less costs to sell calculation, under the market
approach, is the EBITDA multiple.
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 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.
Dilapidations 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.
", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-347": { "value": "
Statement of compliance
The consolidated Financial Statements have been prepared in accordance with UK-adopted
International Accounting Standards (IFRS Accounting standards) and the requirements
of the Companies Act 2006. The functional currencies 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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-348": { "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.
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 131.
", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-349": { "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.
", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-350": { "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. Contents Generation \u2013 Page Contents Generation \u2013 Sub Page Contents Generation -", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-351": { "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:
Applicable for
Standard/ financial years
interpretation
Content
beginning on/after
IAS 21 Lack of An entity is impacted by the amendments when it has a 1 October 2025
exchangeability 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.
This amendment is not expected to have a material impact on
the Group.
Amendments to On 30 May 2024, the IASB issued targeted amendments to IFRS 1 October 2026
IFRS 9 and IFRS 7 9 and IFRS 7 to respond to recent questions arising in practice,
Classification and and to include new requirements not only for financial
measurement institutions but also for corporate entities. These amendments:
of financial
\u2022
clarify the date of recognition and derecognition of some
instruments financial assets and liabilities, with a new exception for
some financial liabilities settled through an electronic cash
transfer system;
\u2022
clarify and add further guidance for assessing whether a
financial asset meets the solely payments of principal and
interest (SPPI) criterion;
\u2022
add new disclosures for certain instruments with
contractual terms that can change cash flows (such as
some financial instruments with features linked to the
achievement of environment, social and governance
targets); and
\u2022
update the disclosures for equity instruments designated
at fair value through other comprehensive income (FVOCI).
It is not yet determined if this amendment is expected to have
a material impact on the Group.
Applicable for
Standard/ financial years
interpretation
Content
beginning on/after
IFRS 19 IFRS 19 is a new, voluntary International Accounting Standards 1 October 2027
Subsidiaries Board (IASB) standard that allows eligible subsidiaries with no
without Public public accountability to apply IFRS accounting standards with
Accountability: reduced disclosure requirements. To be eligible, a subsidiary
Disclosures must not have public accountability and its parent must
produce publicly available consolidated financial statements
under IFRS.
This amendment is not expected to have a material impact on
the Group.
IFRS 18 IFRS 18 will replace IAS 1 Presentation of financial statements 1 October 2027
Presentation and introduces the following key requirements:
and disclosure Entities are required to classify all income and expenses into
in financials five categories in the statement of profit or loss, namely the
statements operating, investing, financing, discontinued operations and
income tax categories. Entities are also required to present a
newly-defined operating profit subtotal. Entities\u2019 net profit will
not change.
Management-defined performance measures (MPMs) are
disclosed in a single note in the financial statements.
Enhanced guidance is provided on how to group information
in the financial statements.
In addition, all entities are required to use the operating profit
subtotal as the starting point for the statement of cash flows
when presenting operating cash flows under the indirect
method.
The Group is still in the process of assessing the impact of the
new standard, particularly with respect to the structure of the
Group\u2019s statement of profit or loss, the statement of cash flows
and the additional disclosures required for MPMs.
It is not yet determined if this amendment is expected to have
a material impact on the Group.
", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-396": { "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:
Applicable for
Standard/ financial years
interpretation
Content
beginning on/after
IAS 21 Lack of An entity is impacted by the amendments when it has a 1 October 2025
exchangeability 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.
This amendment is not expected to have a material impact on
the Group.
Amendments to On 30 May 2024, the IASB issued targeted amendments to IFRS 1 October 2026
IFRS 9 and IFRS 7 9 and IFRS 7 to respond to recent questions arising in practice,
Classification and and to include new requirements not only for financial
measurement institutions but also for corporate entities. These amendments:
of financial
\u2022
clarify the date of recognition and derecognition of some
instruments financial assets and liabilities, with a new exception for
some financial liabilities settled through an electronic cash
transfer system;
\u2022
clarify and add further guidance for assessing whether a
financial asset meets the solely payments of principal and
interest (SPPI) criterion;
\u2022
add new disclosures for certain instruments with
contractual terms that can change cash flows (such as
some financial instruments with features linked to the
achievement of environment, social and governance
targets); and
\u2022
update the disclosures for equity instruments designated
at fair value through other comprehensive income (FVOCI).
It is not yet determined if this amendment is expected to have
a material impact on the Group.
Applicable for
Standard/ financial years
interpretation
Content
beginning on/after
IFRS 19 IFRS 19 is a new, voluntary International Accounting Standards 1 October 2027
Subsidiaries Board (IASB) standard that allows eligible subsidiaries with no
without Public public accountability to apply IFRS accounting standards with
Accountability: reduced disclosure requirements. To be eligible, a subsidiary
Disclosures must not have public accountability and its parent must
produce publicly available consolidated financial statements
under IFRS.
This amendment is not expected to have a material impact on
the Group.
IFRS 18 IFRS 18 will replace IAS 1 Presentation of financial statements 1 October 2027
Presentation and introduces the following key requirements:
and disclosure Entities are required to classify all income and expenses into
in financials five categories in the statement of profit or loss, namely the
statements operating, investing, financing, discontinued operations and
income tax categories. Entities are also required to present a
newly-defined operating profit subtotal. Entities\u2019 net profit will
not change.
Management-defined performance measures (MPMs) are
disclosed in a single note in the financial statements.
Enhanced guidance is provided on how to group information
in the financial statements.
In addition, all entities are required to use the operating profit
subtotal as the starting point for the statement of cash flows
when presenting operating cash flows under the indirect
method.
The Group is still in the process of assessing the impact of the
new standard, particularly with respect to the structure of the
Group\u2019s statement of profit or loss, the statement of cash flows
and the additional disclosures required for MPMs.
It is not yet determined if this amendment is expected to have
a material impact on the Group.
", "dimensions": { "concept": "ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-353": { "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 56 to 64 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% 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 54 to 55).
Our TCFD disclosures on pages 56 to 64 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 \u201cearly action\u201d 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 climate transition plan to net zero outlines that
it may not be feasible to completely abate Scope 1, 2 and 3 emissions by 2050. In this
instance, the Group will offset residual emissions through actions like carbon removals
or ecosystem restoration.
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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-352": { "value": "
Going concern
In assessing the going concern position of the Group for the Consolidated Financial
Statements for the year ended 30 September 2025, 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 2025, the Group had cash balances of \u00a315.2m, no outstanding loan
balances and an undrawn RCF of \u00a325m.
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 FY2026 as well as the first three months of
FY2027 which forms part of the Board-approved five-year plan. As noted above, the costs
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 adheres to
its capital allocation policy. 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 3 and 4% from the assumed base case for FY2026 and FY2027 respectively and
inflation continues at an even higher rate than in the base case across all costs.
The model still assumes that investments into new centres would continue, whilst
refurbishments in the early part of FY2027 would be reduced. These are all mitigating actions
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.
", "dimensions": { "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-356": { "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, installation of bowling equipment and other. Disaggregated revenue from contracts with customers is disclosed in note 3 on page 132. 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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-357": { "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 reviews the performance of the Group by reference to total
results against budget.
The total profit measures are operating profit and profit before 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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-354": { "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 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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-397": { "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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-355": { "value": "
Cash and cash equivalents
Cash and cash equivalents includes cash at bank and on hand, short-term deposits with
banks and other financial institutions, and credit and debit card receivables.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-360": { "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 is 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 \u201cimpairment\u201d 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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-358": { "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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-359": { "value": "
Property, plant and equipment
Freehold land and building assets were included at fair value on the acquisition of Teaquinn
in FY2022. 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 improvements 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
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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-398": { "value": "Property, plant and equipment Freehold land and building assets were included at fair value on the acquisition of Teaquinn in FY2022. 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 improvements 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 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:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-361": { "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\u20135 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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-425": { "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.
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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-399": { "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\u20135 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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-362": { "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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-363": { "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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-400": { "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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-401": { "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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-365": { "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.
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:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-402": { "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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-364": { "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 capital redemption reserve: the capital redemption reserve represents the ordinary
shares of \u00a30.01 each repurchased by the Group under the share buy back;
\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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-366": { "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 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 \u201csolely payments of principal and interest\u201d (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 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, \u201cprincipal\u201d is defined as the fair value of the financial asset on initial recognition. \u201cInterest\u201d 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 These assets are subsequently measured at fair value. Net gains and losses,
at FVTPL including any interest or dividend income, are recognised in profit or loss.
Financial assets These assets are subsequently measured at amortised cost using the
at amortised cost 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 These assets are subsequently measured at fair value. Interest income,
at FVOCI 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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-403": { "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 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 \u201csolely payments of principal and interest\u201d (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 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, \u201cprincipal\u201d is defined as the fair value of the financial asset on initial recognition. \u201cInterest\u201d 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 These assets are subsequently measured at fair value. Net gains and losses,
at FVTPL including any interest or dividend income, are recognised in profit or loss.
Financial assets These assets are subsequently measured at amortised cost using the
at amortised cost 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 These assets are subsequently measured at fair value. Interest income,
at FVOCI 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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-426": { "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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-404": { "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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-405": { "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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-368": { "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 (the functional currency). 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 have 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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-406": { "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
(the functional currency). 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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-369": { "value": "
Adjusting items
Adjusting items 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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-367": { "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 cash, Group adjusted operating cash flow, revenue generating capex, total average spend per game, free cash flow, gross profit on costs of good sold, 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 22 to 26. This also details the impact of adjusting items when comparing to the non-GAAP financial measures in addition to those reported in accordance with IFRS. Contents Generation", "dimensions": { "concept": "hbgplc:DescriptionOfAccountingPolicyForAdjustedMeasures", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-370": { "value": "Summary of other 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. Key sources of estimation uncertainty There are no estimates that have a significant risk of resulting in a material adjustment to carrying amounts of assets and liabilities in the next financial year. Set out below are certain areas of estimation uncertainty in the financial statements. There are also no key judgements other than those related to an area of estimation uncertainty: Property, plant and equipment and right-of-use asset impairment reviews Property, 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 is determined as being the highest of the value-in-use and fair value less costs to sell. 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, but if a potential impairment is identified then the recoverable amount is also determined using fair value less costs to sell. The key assumptions in the value-in-use calculations include growth rates of revenue and costs during the five year forecast period, discount rates and the long term growth rate. Following the impairment charge recorded in the year of \u00a32,288,000 for four mini-golf and one combined centre , the estimation uncertainty associated with the remaining carrying amounts is significantly reduced, and whilst estimation uncertainty remains, this is not assessed as being material. As such, reasonably possible changes to the assumptions in the future in four mini-golf and one combined centre would not lead to material adjustments to the carrying values in the next financial year. The remaining carrying amount of property, plant and equipment is \u00a32,158,000 and right-of-use assets is \u00a34,252,000 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. The key assumption in the fair value less costs to sell calculation, under the market approach, is the EBITDA multiple. 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 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. Dilapidations 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.", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-371": { "value": "
3. Segmental reporting
Management consider that the Group consists of two 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 segments there are multiple revenue streams
which consist of the following:
UK Canada Total
30 September 30 September 30 September
2025 2025 2025
\u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Bowling
94,902
16,496
111,398
Food and drink
53,111
10,179
63,290
Amusements
61,991
5,877
67,868
Installation of
bowling equipment
\u2014
4,726
4,726
Other
2,406
974
3,380
212,410
38,252
250,662
UK Canada Total
30 September 30 September 30 September
2024 2024 2024
\u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Bowling
89,347
14,370
103,717
Food and drink
52,316
7,554
59,870
Amusements
55,587
3,691
59,278
Mini-golf
2,360
189
2,549
Installation of
bowling equipment
\u2014
4,456
4,456
Other
86
443
529
199,696
30,703
230,399
The UK operating segment includes the Hollywood Bowl and Putt&Play brands. The Canada
operating segment includes the Splitsville and Striker Bowling Solutions brands.
Following a review of revenue volumes, materiality thresholds, as well as paragraph 23 of IFRS
8, it has been determined that mini-golf revenue does not warrant separate disclosure and
is now included within other revenue.
Year ended 30 September 2025
Year ended 30 September 2024
UK Canada Total UK Canada Total
\u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Revenue
212,410
38,252
250,662
199,696
30,703
230,399
Group adjusted EBITDA
1
pre-IFRS 16
62,418
5,937
68,355
62,308
5,441
67,749
Group adjusted EBITDA
1
81,336
9,899
91,235
79,715
7,872
87,587
Depreciation and amortisation
26,055
5,605
31,660
23,490
3,364
26,854
Impairment of PPE and
ROU assets
2,288
\u2014
2,288
5,316
\u2014
5,316
Loss/(gain) on property,
right-of-use assets, plant
and equipment and software
disposals
245
(22)
223
88
\u2014
88
Adjusting items excluding
interest and impairment
(1,548)
388
(1,160)
(591)
2,414
1,823
Operating profit
54,296
3,928
58,224
51,412
2,094
53,506
Finance income
(766)
(61)
(827)
(1,580)
(142)
(1,722)
Finance expense
11,759
3,008
14,767
10,425
2,045
12,470
Profit before tax
43,303
981
44,284
42,567
191
42,758
Non-current asset additions \u2013
Property, plant and equipment
22,956
12,554
35,510
26,855
11,675
38,530
Non-current asset additions \u2013
Intangible assets
665
49
714
946
\u2014
946
Total assets
341,648
97,574
439,222
338,654
79,177
417,831
Total liabilities
232,212
55,722
287,934
218,814
46,812
265,626
1 Group adjusted EBITDA is defined in note 4.
", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-372": { "value": "
4. Reconciliation of operating profit to Group adjusted EBITDA
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 adjusting 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.
30 September 2025 30 September 2024
\u00a3\u2019000 \u00a3\u2019000
Operating profit
58,224
53,506
Depreciation of property, plant and equipment (note 12)
13,455
11,167
Depreciation of right-of-use assets (note 13)
17,050
14,752
Amortisation of intangible assets (note 14)
1,155
935
Impairment of property, plant and equipment (note 12)
1,059
2,808
Impairment of right-of-use assets (note 13)
1,229
2,508
Loss on disposal of property, plant and equipment,
right-of-use assets and software (notes 12\u201314)
223
88
Adjusting items excluding interest (note 5) and
impairment (notes 12 and 13)
(1,160)
1,823
Group adjusted EBITDA
91,235
87,587
Adjustment for IFRS 16 (Property costs)
(22,880)
(19,838)
Group adjusted EBITDA pre-IFRS 16
68,355
67,749
", "dimensions": { "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-373": { "value": "
5. Adjusting items
Adjusting 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 size, nature and incidence:
30 September 2025 30 September 2024
Adjusting items: \u00a3\u2019000 \u00a3\u2019000
Insurance settlement
1
1,613
\u2014
Administrative expenses
2
(202)
(15)
Acquisition fees
3
(83)
(921)
Landlord settlement
4
\u2014
607
Contingent consideration
5
(748)
(1,924)
Impairment of PPE and ROU Assets
6, 7
(2,288)
(5,316)
Adjusting items before tax
(1,708)
(7,569)
Tax charge
(392)
(148)
Adjusting items after tax
(2,100)
(7,717)
1 During the year, the Group received a business interruption insurance settlement.
2 30 September 2025 relates to expenses associated with the closure of the Surrey Quays centre (\u00a350,000) and
legal fees relating to the amusement contract in Canada (\u00a3152,000). 30 September 2024 related to expenses
associated with the closure of the Surrey Quays centre.
3 Both years relate to legal and professional fees relating to the acquisition of Lincoln Bowl, Woodlawn Bowl Inc.,
Lucky 9 Bowling Centre Limited and Stoked Entertainment Centre Limited.
4 Settlement payment from the landlord resulting from the closure of Hollywood Bowl Surrey Quays.
5 Contingent consideration of \u00a3168,000 (30 September 2024: \u00a31,494,000) in administrative expenses and \u00a3580,000
(30 September 2024: \u00a3430,000) of interest expense in relation to the acquisition of Teaquinn in May 2022.
6 Impairment of PPE of \u00a31,059,000 (30 September 2024: \u00a32,808,000) and ROU Assets of \u00a31,229,000 (30 September
2024: \u00a32,508,000) (See notes 12 and 13).
7 Following shareholder feedback on our FY2024 results, the Audit Committee has reviewed the treatment of
impairment costs during the year and has agreed the proposal to treat impairment costs or income as an
adjusting item. The comparatives have also been re-presented.
", "dimensions": { "concept": "hbgplc:DisclosureOfAdjustingItems", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-374": { "value": "
6. Expenses and auditor\u2019s remuneration
Included in profit from operations are the following:
30 September 2025 30 September 2024
\u00a3\u2019000 \u00a3\u2019000
Amortisation of intangible assets
1,155
935
Depreciation of property, plant and equipment
13,455
11,167
Depreciation of right-of-use assets
17,050
14,752
Impairment of property, plant and equipment
1,059
2,808
Impairment of right-of-use assets
1,229
2,508
Operating leases
80
80
Loss on disposal of property, plant and equipment,
right-of-use assets and software
223
88
Adjusting items excluding impairment (note 5)
(580)
2,253
Loss on foreign exchange
162
486
Auditor\u2019s remuneration:
\u2022
Fees payable for audit of these Financial Statements
395
350
Fees payable for other services:
\u2022
Audit of subsidiaries
160
140
\u2022
Other non-audit assurance services
6
8
561
498
", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesExplanatory", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-407": { "value": "6. Expenses and auditor\u2019s remuneration Included in profit from operations are the following:
30 September 2025 30 September 2024
\u00a3\u2019000 \u00a3\u2019000
Amortisation of intangible assets
1,155
935
Depreciation of property, plant and equipment
13,455
11,167
Depreciation of right-of-use assets
17,050
14,752
Impairment of property, plant and equipment
1,059
2,808
Impairment of right-of-use assets
1,229
2,508
Operating leases
80
80
Loss on disposal of property, plant and equipment,
right-of-use assets and software
223
88
Adjusting items excluding impairment (note 5)
(580)
2,253
Loss on foreign exchange
162
486
Auditor\u2019s remuneration:
\u2022
Fees payable for audit of these Financial Statements
395
350
Fees payable for other services:
\u2022
Audit of subsidiaries
160
140
\u2022
Other non-audit assurance services
6
8
561
498
", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-375": { "value": "
7. Staff numbers and costs
The average number of employees (including Directors) during the year was as follows:
30 September 2025
30 September 2024
Directors
9
7
Administration
130
118
Operations
2,743
2,701
Total staff
2,882
2,826
The cost of employees (including Directors) during the year was as follows:
30 September 2025 30 September 2024
\u00a3\u2019000 \u00a3\u2019000
Wages and salaries
57,582
52,824
Social security costs
4,811
4,217
Pension costs
1,312
607
Share-based payments (note 28)
1,798
1,782
Total staff cost
65,503
59,430
Staff costs included within cost of sales are \u00a351,843,000 (30 September 2024: \u00a345,723,000).
The balance of staff costs are recorded within administrative expenses.
Wages and salaries includes \u00a3685,000 (30 September 2024: \u00a31,494,000) of contingent
consideration in relation to the acquisition of Teaquinn in May 2022, which is recorded within
adjusting items (note 5).
", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-376": { "value": "
8. Remuneration of Directors and key management personnel
A) Directors\u2019 emoluments
The Directors\u2019 emoluments and benefits were as follows:
30 September 2025
1
30 September 2024
1
\u00a3\u2019000 \u00a3\u2019000
Salaries and bonuses
2,205
2,279
Pension contributions
49
48
Share-based payments (note 28)
1,400
1,319
Total
3,654
3,646
1 This includes three (30 September 2024: three) Executive Directors and six (30 September 2024: four) Non-
Executive Directors.
The aggregate of emoluments of the highest paid Director was \u00a31,695,000 (30 September
2024: \u00a31,615,000) and Company pension contributions of \u00a324,000 (30 September 2024:
\u00a323,000) were made to a defined contribution scheme on their behalf. More detail is on
page 94 of the Annual Report.
The aggregate gains made by Executive Directors on the exercise of share options during
FY2025 was \u00a31,413,365 (30 September 2024: \u00a31,144,832). The aggregate gains made by the
highest paid Director was \u00a3738,405 (30 September 2024: \u00a3572,419).
B) Key management personnel
The Directors and the executive committee 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 2025 30 September 2024
\u00a3\u2019000 \u00a3\u2019000
Salaries and bonuses
2,996
3,023
Pension contributions
69
66
Share-based payments (note 28)
1,789
1,749
Total
4,854
4,838
", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-377": { "value": "
9. Finance income and expenses
30 September 2025 30 September 2024
\u00a3\u2019000 \u00a3\u2019000
Interest on bank deposits
827
1,722
Finance income
827
1,722
Interest on bank borrowings
223
190
Other interest
21
22
Finance costs on lease liabilities
13,731
11,615
Unwinding of discount on contingent consideration
580
430
Unwinding of discount on provisions
212
213
Finance expense
14,767
12,470
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-437": { "value": "9. Finance income and expenses
30 September 2025 30 September 2024
\u00a3\u2019000 \u00a3\u2019000
Interest on bank deposits
827
1,722
Finance income
827
1,722
Interest on bank borrowings
223
190
Other interest
21
22
Finance costs on lease liabilities
13,731
11,615
Unwinding of discount on contingent consideration
580
430
Unwinding of discount on provisions
212
213
Finance expense
14,767
12,470
", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-435": { "value": "9. Finance income and expenses
30 September 2025 30 September 2024
\u00a3\u2019000 \u00a3\u2019000
Interest on bank deposits
827
1,722
Finance income
827
1,722
Interest on bank borrowings
223
190
Other interest
21
22
Finance costs on lease liabilities
13,731
11,615
Unwinding of discount on contingent consideration
580
430
Unwinding of discount on provisions
212
213
Finance expense
14,767
12,470
", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-433": { "value": "9. Finance income and expenses
30 September 2025 30 September 2024
\u00a3\u2019000 \u00a3\u2019000
Interest on bank deposits
827
1,722
Finance income
827
1,722
Interest on bank borrowings
223
190
Other interest
21
22
Finance costs on lease liabilities
13,731
11,615
Unwinding of discount on contingent consideration
580
430
Unwinding of discount on provisions
212
213
Finance expense
14,767
12,470
", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-427": { "value": "9. Finance income and expenses
30 September 2025 30 September 2024
\u00a3\u2019000 \u00a3\u2019000
Interest on bank deposits
827
1,722
Finance income
827
1,722
Interest on bank borrowings
223
190
Other interest
21
22
Finance costs on lease liabilities
13,731
11,615
Unwinding of discount on contingent consideration
580
430
Unwinding of discount on provisions
212
213
Finance expense
14,767
12,470
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-408": { "value": "9. Finance income and expenses
30 September 2025 30 September 2024
\u00a3\u2019000 \u00a3\u2019000
Interest on bank deposits
827
1,722
Finance income
827
1,722
Interest on bank borrowings
223
190
Other interest
21
22
Finance costs on lease liabilities
13,731
11,615
Unwinding of discount on contingent consideration
580
430
Unwinding of discount on provisions
212
213
Finance expense
14,767
12,470
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-378": { "value": "
10. Taxation
30 September 2025 30 September 2024
\u00a3\u2019000 \u00a3\u2019000
The tax expense is as follows:
\u2022
UK corporation tax
8,488
8,495
\u2022
Adjustment in respect of prior years
(687)
\u2014
\u2022
Foreign tax suffered
575
1,252
Total current tax
8,376
9,747
Deferred tax:
Origination and reversal of temporary differences
2,393
1,967
Effect of changes in tax rates
3
(17)
Adjustment in respect of prior years
(1,097)
1,151
Total deferred tax
1,299
3,101
Total tax expense
9,675
12,848
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 25% (30 September 2024: 25%). The differences are explained below:
30 September 2025 30 September 2024
\u00a3\u2019000 \u00a3\u2019000
Profit excluding taxation
44,284
42,758
Tax using the UK corporation tax rate of 25% (2024: 25%)
11,071
10,690
Change in tax rate on deferred tax balances
3
(17)
Non-deductible expenses
302
508
Non-deductible acquisition related adjusting costs
\u2014
510
Effects of overseas tax rates
22
34
Share-based payments
61
(28)
Adjustment in respect of prior years
(1,784)
1,151
Total tax expense included in profit or loss
9,675
12,848
The Group\u2019s standard tax rate for the year ended 30 September 2025 was 25%
(30 September 2024: 25%).
22. Deferred tax assets and liabilities
30 September 2025 30 September 2024
\u00a3\u2019000 \u00a3\u2019000
Deferred tax assets and liabilities
Deferred tax assets \u2013 UK
5,409
5,934
Deferred tax assets \u2013 Canada
849
518
Deferred tax liabilities \u2013 UK
(9,320)
(7,247)
Deferred tax liabilities \u2013 Canada
(1,641)
(2,680)
(4,703)
(3,475)
30 September 2025 30 September 2024
\u00a3\u2019000 \u00a3\u2019000
Reconciliation of deferred tax balances
Balance at the beginning of the year
(3,475)
(651)
Deferred tax credit for the year \u2013 in profit or loss
(2,393)
(1,950)
Deferred tax (charge)/credit for the year \u2013 in equity
(108)
101
On acquisition
\u2014
(20)
Effects of changes in tax rates
3
(17)
Effects of foreign exchange
173
213
Adjustment in respect of prior years
1,097
(1,151)
Balance at the end of the year
(4,703)
(3,475)
The components of deferred tax are:
30 September 2025 30 September 2024
\u00a3\u2019000 \u00a3\u2019000
Deferred tax assets
Fixed assets
5,548
5,192
Trading losses
88
29
Other temporary differences
937
895
6,573
6,116
Deferred tax liabilities
Property, plant and equipment
(10,178)
(8,205)
Intangible assets
(1,098)
(1,386)
(11,276)
(9,591)
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 2025.
", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-379": { "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 2025 and 30 September 2024, the Group had
potentially dilutive ordinary shares in the form of unvested shares pursuant to LTIPs and
SAYE schemes (note 28).
30 September 2025
30 September 2024
Basic and diluted
Profit for the year after tax (\u00a3\u2019000)
34,609
29,910
Basic weighted average number of shares in issue for
the period (number)
170,629,123
171,647,892
Adjustment for share awards
1,216,015
1,154,221
Diluted weighted average number of shares
171,845,138
172,802,113
Basic earnings per share (pence)
20.28
17.42
Diluted earnings per share (pence)
20.14
17.31
", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-380": { "value": "
12. Property, plant and equipment
Freehold Long leasehold Short leasehold Lanes and Plant and machinery,
property property improvements pins on strings fixtures and fittings Total
\u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Cost
At 1 October 2023
6,889
1,240
49,764
22,163
54,868
134,924
Additions
\u2014
\u2014
23,723
3,900
10,907
38,530
Acquisition
\u2014
\u2014
189
448
545
1,182
Disposals
\u2014
\u2014
(846)
(648)
(2,343)
(3,837)
Transfer to right-of-use assets1
\u2014
(1,240)
\u2014
\u2014
\u2014
(1,240)
Effects of movement in foreign exchange
(615)
\u2014
(249)
(170)
(141)
(1,175)
At 30 September 2024
6,274
\u2014
72,581
25,693
63,836
168,384
Additions
\u2014
\u2014
19,756
6,824
8,930
35,510
Disposals
\u2014
\u2014
(1,622)
(396)
(1,365)
(3,383)
Effects of movement in foreign exchange
(204)
\u2014
(521)
(139)
(95)
(959)
At 30 September 2025
6,070
\u2014
90,194
31,982
71,306
199,552
Accumulated depreciation
At 1 October 2023
86
417
21,819
5,112
29,211
56,645
Depreciation charge
64
\u2014
3,810
932
6,361
11,167
Impairment charge
\u2014
\u2014
1,605
\u2014
1,203
2,808
Disposals
\u2014
\u2014
(834)
(589)
(2,245)
(3,668)
Transfer to right-of-use assets1
\u2014
(417)
\u2014
\u2014
\u2014
(417)
Effects of movement in foreign exchange
(10)
\u2014
(27)
(22)
(28)
(87)
At 30 September 2024
140
\u2014
26,373
5,433
34,502
66,448
Depreciation charge
147
\u2014
5,318
1,203
6,787
13,455
Impairment charge
\u2014
\u2014
235
\u2014
824
1,059
Disposals
\u2014
\u2014
(1,572)
(332)
(1,144)
(3,048)
Effects of movement in foreign exchange
(8)
\u2014
(40)
(24)
(27)
(99)
At 30 September 2025
279
\u2014
30,314
6,280
40,942
77,815
Net book value
At 30 September 2025
5,791
\u2014
59,880
25,702
30,364
121,737
At 30 September 2024
6,134
\u2014
46,208
20,260
29,334
101,936
1 During the prior year, management reviewed the classification of long leasehold property. Subsequently, the long leasehold property previously classified as property, plant and equipment was reclassified as right-of-use assets
(see note 13).
Short leasehold property includes \u00a31,660,000 (30 September 2024: \u00a37,721,000) 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. The carrying value of the CGU is
compared to its recoverable amount. The recoverable amount is determined as being the
highest of the value-in-use and fair value less costs to sell.
An initial impairment test was performed on all ninety-two centres assessing for indicators
of impairment. A detailed impairment test based on a base case was then performed on
twelve 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 twelve 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. For two centres, the recoverable
amount has also been determined from a fair value less costs to sell calculation by applying
an EBITDA multiple to the financial budget approved by the Board for FY2026. 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.
The key assumptions used in the value-in-use calculations are revenue growth, cost
inflation during the five-year forecast period, the long-term growth rate and discount rate
assumptions. 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 FY2026 and FY2027. 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:
2025
2024
Revenue growth rate (within five years) \u2013 UK & Canada
3.0%
3.0%
Cost inflation (within five years) \u2013 UK
3.0%
3.2%
Cost inflation (within five years) \u2013 Canada
3.7%
3.7%
Discount rate (pre-tax) \u2013 UK
13.5%
12.4%
Discount rate (pre-tax) \u2013 Canada
10.3%
10.6%
Growth rate (beyond five years) \u2013 UK and Canada
1.75%
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 weighted average cost of capital for the UK and Canada. 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.
Where fair value less costs to sell has been used, the key assumption used in the fair value
less costs to sell model is the EBITDA multiple. The valuations are derived using an EBITDA
multiple in comparable market transactions.
New CGUs in operation in the UK for less than two years are not subjected to routine
impairment testing under IAS 36 unless impairment indicators are present. The two-year
period reflects the typical stabilisation phase of new locations. For CGUs in operation in
Canada, this period is three years as the Splitsville brand is still developing its marketing
presence. This policy does not override IAS 36 requirements for immediate testing when
indicators exist.
Detailed impairment testing, due to the financial performance of certain centres, resulted
in the recognition of an impairment charge in the year of \u00a31,059,000 (30 September 2024:
\u00a32,808,000) against property, plant and equipment assets and \u00a31,229,000 (30 September
2024: \u00a32,508,000) against right-of-use assets for four mini-golf centres and one combined
centre (30 September 2024: four mini-golf centres and one combined centre)(note 13),
which form part of the UK operating segment. Following the recognition of the impairment
charge, the carrying value of property, plant and equipment is \u00a32,158,000 (30 September
2024: \u00a33,156,000) and right-of-use assets is \u00a34,252,000 (30 September 2024: \u00a35,086,000)
for these four (30 September 2024: four) UK mini-golf centres and one combined centre
(30 September 2024: one) (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 \u00a32,288,000 (30 September 2024: \u00a35,316,000) for five centres under
the base case. Management have sensitised the key assumptions in the impairment tests of
these twelve centres under the base case.
For five centres where the value-in-use was determined to provide a higher recoverable
amount than fair value less costs to sell, a reduction in revenue of four and six percentage
points down on the base case for FY2026 and FY2027 respectively and a one and two
percentage points increase in operating costs on the base case for FY2026 and FY2027
respectively to reflect higher inflation, would not cause the carrying value to exceed its
recoverable amount for five 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 five centres. However, a
further impairment of \u00a31,504,000 would arise under this sensitised case in relation to three
centres where we have already recognised an impairment charge in the year, and four
centres where we have not recognised an impairment charge for the year.
For two centres where the fair value less costs to sell provided a higher recoverable amount
than value-in-use, a reduction in the recoverable amount of \u00a3739,755 would lead to a
potential impairment charge of \u00a31,061,000.
", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-381": { "value": "
13. Leases
Group as a lessee
The Group has lease contracts for property and amusement machines used in its
operations. There are thirteen (30 September 2024: eight) 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 \u201cshort-term lease\u201d and \u201clease of low-value
assets\u201d recognition exemptions for these leases.
Set out below are the carrying amounts of right-of-use assets:
Amusement
Property machines Total
Right-of-use assets \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Cost
At 1 October 2023
185,971
15,690
201,661
Lease additions
13,405
5,029
18,434
Acquisition
17,641
\u2014
17,641
Lease surrenders
\u2014
(1,391)
(1,391)
Lease modifications and remeasurements
4,890
\u2014
4,890
Transfer from property, plant and equipment1
1,240
\u2014
1,240
Effects of movement in foreign exchange
(2,338)
\u2014
(2,338)
At 30 September 2024
220,809
19,328
240,137
Lease additions
24,254
4,452
28,706
Lease surrenders
\u2014
(1,068)
(1.068)
Lease modifications and remeasurements
4,968
\u2014
4,968
Effects of movement in foreign exchange
(1,236)
\u2014
(1,236)
At 30 September 2025
248,795
22,712
271,507
Accumulated depreciation
At 1 October 2023
42,546
8,304
50,850
Depreciation charge
11,577
3,175
14,752
Impairment charge
2,508
\u2014
2,508
Transfer from property, plant and equipment1
417
\u2014
417
Lease surrenders
\u2014
(1,157)
(1,157)
At 30 September 2024
57,048
10,322
67,370
Depreciation charge
13,044
4,006
17,050
Impairment charge
1,229
\u2014
1,229
Lease surrenders
\u2014
(859)
(859)
At 30 September 2025
71,321
13,469
84,790
Net book value
At 30 September 2025
177,474
9,243
186,717
At 30 September 2024
163,761
9,006
172,767
1 During the prior year, management reviewed the classification of long leasehold property. Subsequently, the
long leasehold property previously classified as property, plant and equipment was reclassified as right-of-use
assets (see note 12).
Set out below are the carrying amounts of lease liabilities and the movements during
the year:
Amusement
Property machines Total
Lease liabilities \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
At 1 October 2023
185,936
8,269
194,205
Lease additions
13,405
5,029
18,434
Acquisition
15,641
\u2014
15,641
Accretion of interest
11,144
471
11,615
Lease modifications and remeasurements
4,890
\u2014
4,890
Lease surrenders
\u2014
(322)
(322)
Payments
(19,962)
(3,805)
(23,767)
Effects of movement in foreign exchange
(2,454)
\u2014
(2,454)
At 30 September 2024
208,600
9,642
218,242
Lease additions
24,254
4,452
28,706
Accretion of interest
13,113
618
13,731
Lease modifications and remeasurements
4,968
\u2014
4,968
Lease surrenders
\u2014
(241)
(241)
Payments
(23,816)
(4,475)
(28,291)
Effects of movement in foreign exchange
(1,322)
\u2014
(1,322)
At 30 September 2025
225,797
9,996
235,793
Current
10,645
4,486
15,131
Non-current
215,152
5,510
220,662
At 30 September 2025
225,797
9,996
235,793
Current
10,349
3,882
14,231
Non-current
198,251
5,760
204,011
At 30 September 2024
208,600
9,642
218,242
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:
2025 2024
\u00a3\u2019000 \u00a3\u2019000
Depreciation expense of right-of-use assets
17,050
14,752
Impairment charge of right-of-use assets
1,229
2,508
Interest expense on lease liabilities
13,731
11,615
Expense relating to leases of low-value assets
(included in administrative expenses)
80
80
Variable lease payments, net of rent credits
(included in administrative expenses)
1,093
1,285
Total amount recognised in profit or loss
33,183
30,240
The Group has contingent lease contracts for thirteen (30 September 2024: eight) sites. There is a revenue-based rent top-up on these sites. Gross variable lease payments include revenue-based rent top-ups at eleven (30 September 2024: eight) centres totalling \u00a31,406,000 (30 September 2024: \u00a3897,000). It is anticipated that top-ups totalling \u00a31,675,000 will be payable in the year to 30 September 2026 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 \u00a31,229,000 (30 September 2024: \u00a32,508,000) against right-of-use assets for two UK mini-golf centres and one combined centre (30 September 2024: four UK mini-golf centres and one combined centre). 25. Lease commitments The Group had total commitments under non-cancellable operating leases set out below:
30 September 2025 30 September 2024
Other Other
\u00a3\u2019000 \u00a3\u2019000
Within 1 year
80
80
In 2 to 5 years
20
100
100
180
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:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-409": { "value": "
Amusement
Property machines Total
Right-of-use assets \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Cost
At 1 October 2023
185,971
15,690
201,661
Lease additions
13,405
5,029
18,434
Acquisition
17,641
\u2014
17,641
Lease surrenders
\u2014
(1,391)
(1,391)
Lease modifications and remeasurements
4,890
\u2014
4,890
Transfer from property, plant and equipment1
1,240
\u2014
1,240
Effects of movement in foreign exchange
(2,338)
\u2014
(2,338)
At 30 September 2024
220,809
19,328
240,137
Lease additions
24,254
4,452
28,706
Lease surrenders
\u2014
(1,068)
(1.068)
Lease modifications and remeasurements
4,968
\u2014
4,968
Effects of movement in foreign exchange
(1,236)
\u2014
(1,236)
At 30 September 2025
248,795
22,712
271,507
Accumulated depreciation
At 1 October 2023
42,546
8,304
50,850
Depreciation charge
11,577
3,175
14,752
Impairment charge
2,508
\u2014
2,508
Transfer from property, plant and equipment1
417
\u2014
417
Lease surrenders
\u2014
(1,157)
(1,157)
At 30 September 2024
57,048
10,322
67,370
Depreciation charge
13,044
4,006
17,050
Impairment charge
1,229
\u2014
1,229
Lease surrenders
\u2014
(859)
(859)
At 30 September 2025
71,321
13,469
84,790
Net book value
At 30 September 2025
177,474
9,243
186,717
At 30 September 2024
163,761
9,006
172,767
1 During the prior year, management reviewed the classification of long leasehold property. Subsequently, the long leasehold property previously classified as property, plant and equipment was reclassified as right-of-use assets (see note 12). ", "dimensions": { "concept": "ifrs-full:DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-382": { "value": "
14. Goodwill and intangible assets
Goodwill
Brands
1
Trademark
2
Customer relationships Software Total
\u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Cost
At 1 October 2023
82,048
7,248
798
805
3,277
94,176
Additions
\u2014
\u2014
\u2014
\u2014
946
946
Acquisition
10,668
\u2014
\u2014
306
\u2014
10,974
Disposals
\u2014
\u2014
\u2014
(1,320)
(1,320)
Effects of movement in foreign exchange
(3)
(19)
\u2014
(6)
\u2014
(28)
At 30 September 2024
92,713
7,229
798
1,105
2,903
104,748
Additions
\u2014
\u2014
\u2014
\u2014
714
714
Effects of movement in foreign exchange
(5)
(548)
\u2014
(37)
\u2014
(590)
At 30 September 2025
92,708
6,681
798
1,068
3,617
104,872
Accumulated amortisation
At 1 October 2023
\u2014
2,091
466
53
2,190
4,800
Amortisation charge
\u2014
568
50
73
244
935
Disposals
\u2014
\u2014
\u2014
\u2014
(1,313)
(1,313)
Effects of movement in foreign exchange
\u2014
3
\u2014
\u2014
\u2014
3
At 30 September 2024
\u2014
2,662
516
126
1,121
4,425
Amortisation charge
\u2014
569
50
79
457
1,155
Effects of movement in foreign exchange
\u2014
(33)
\u2014
(11)
\u2014
(44)
At 30 September 2025
\u2014
3,198
566
194
1,578
5,536
Net book value
At 30 September 2025
92,708
3,483
232
874
2,039
99,336
At 30 September 2024
92,713
4,567
282
979
1,782
100,323
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 30 September
2025 2024
UK
77,174
77,174
Canada
15,534
15,539
92,708
92,713
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 and Canada are each considered to be a CGU, for the purposes of goodwill impairment testing. These CGUs form part of the UK and Canada operating segments respectively. The recoverable amount of each of the CGUs is determined based on the higher of fair value less costs to sell and 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 are disclosed in note 12.
Sensitivity to changes in assumptions
Management believe that any reasonable change in the key assumptions would not result
in an impairment charge of the goodwill.", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-428": { "value": "14. Goodwill and intangible assets
Goodwill
Brands
1
Trademark
2
Customer relationships Software Total
\u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Cost
At 1 October 2023
82,048
7,248
798
805
3,277
94,176
Additions
\u2014
\u2014
\u2014
\u2014
946
946
Acquisition
10,668
\u2014
\u2014
306
\u2014
10,974
Disposals
\u2014
\u2014
\u2014
(1,320)
(1,320)
Effects of movement in foreign exchange
(3)
(19)
\u2014
(6)
\u2014
(28)
At 30 September 2024
92,713
7,229
798
1,105
2,903
104,748
Additions
\u2014
\u2014
\u2014
\u2014
714
714
Effects of movement in foreign exchange
(5)
(548)
\u2014
(37)
\u2014
(590)
At 30 September 2025
92,708
6,681
798
1,068
3,617
104,872
Accumulated amortisation
At 1 October 2023
\u2014
2,091
466
53
2,190
4,800
Amortisation charge
\u2014
568
50
73
244
935
Disposals
\u2014
\u2014
\u2014
\u2014
(1,313)
(1,313)
Effects of movement in foreign exchange
\u2014
3
\u2014
\u2014
\u2014
3
At 30 September 2024
\u2014
2,662
516
126
1,121
4,425
Amortisation charge
\u2014
569
50
79
457
1,155
Effects of movement in foreign exchange
\u2014
(33)
\u2014
(11)
\u2014
(44)
At 30 September 2025
\u2014
3,198
566
194
1,578
5,536
Net book value
At 30 September 2025
92,708
3,483
232
874
2,039
99,336
At 30 September 2024
92,713
4,567
282
979
1,782
100,323
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 30 September
2025 2024
UK
77,174
77,174
Canada
15,534
15,539
92,708
92,713
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 and Canada are each considered to be a CGU, for the purposes
of goodwill impairment testing. These CGUs form part of the UK and Canada operating
segments respectively.
The recoverable amount of each of the CGUs is determined based on the higher of fair
value less costs to sell and 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 are disclosed in note 12.
Sensitivity to changes in assumptions
Management believe that any reasonable change in the key assumptions would not result
in an impairment charge of the goodwill.
", "dimensions": { "concept": "ifrs-full:DisclosureOfGoodwillExplanatory", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-410": { "value": "14. Goodwill and intangible assets
Goodwill
Brands
1
Trademark
2
Customer relationships Software Total
\u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Cost
At 1 October 2023
82,048
7,248
798
805
3,277
94,176
Additions
\u2014
\u2014
\u2014
\u2014
946
946
Acquisition
10,668
\u2014
\u2014
306
\u2014
10,974
Disposals
\u2014
\u2014
\u2014
(1,320)
(1,320)
Effects of movement in foreign exchange
(3)
(19)
\u2014
(6)
\u2014
(28)
At 30 September 2024
92,713
7,229
798
1,105
2,903
104,748
Additions
\u2014
\u2014
\u2014
\u2014
714
714
Effects of movement in foreign exchange
(5)
(548)
\u2014
(37)
\u2014
(590)
At 30 September 2025
92,708
6,681
798
1,068
3,617
104,872
Accumulated amortisation
At 1 October 2023
\u2014
2,091
466
53
2,190
4,800
Amortisation charge
\u2014
568
50
73
244
935
Disposals
\u2014
\u2014
\u2014
\u2014
(1,313)
(1,313)
Effects of movement in foreign exchange
\u2014
3
\u2014
\u2014
\u2014
3
At 30 September 2024
\u2014
2,662
516
126
1,121
4,425
Amortisation charge
\u2014
569
50
79
457
1,155
Effects of movement in foreign exchange
\u2014
(33)
\u2014
(11)
\u2014
(44)
At 30 September 2025
\u2014
3,198
566
194
1,578
5,536
Net book value
At 30 September 2025
92,708
3,483
232
874
2,039
99,336
At 30 September 2024
92,713
4,567
282
979
1,782
100,323
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 30 September
2025 2024
UK
77,174
77,174
Canada
15,534
15,539
92,708
92,713
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 and Canada are each considered to be a CGU, for the purposes of goodwill impairment testing. These CGUs form part of the UK and Canada operating segments respectively. The recoverable amount of each of the CGUs is determined based on the higher of fair value less costs to sell and 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 are disclosed in note 12.
Sensitivity to changes in assumptions
Management believe that any reasonable change in the key assumptions would not result
in an impairment charge of the goodwill.", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-383": { "value": "
15. Investment in subsidiaries
Hollywood Bowl Group plc\u2019s operating subsidiaries as at 30 September 2025 are as follows:
Company Percentage of ordinary
Name
number
Principal activity
Country of incorporation
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 supplier
Canada
100%
1 These subsidiaries are controlled and consolidated by the Group and are exempt from the Companies Act 2006 requirements relating to the audit of their individual
accounts by virtue of Section 479A of the Act as this company has guaranteed the subsidiary companies under Section 479C of the Act.
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:DisclosureOfInterestsInOtherEntitiesExplanatory", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-429": { "value": "15. Investment in subsidiaries Hollywood Bowl Group plc\u2019s operating subsidiaries as at 30 September 2025 are as follows:
Company Percentage of ordinary
Name
number
Principal activity
Country of incorporation
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 supplier
Canada
100%
1 These subsidiaries are controlled and consolidated by the Group and are exempt from the Companies Act 2006 requirements relating to the audit of their individual accounts by virtue of Section 479A of the Act as this company has guaranteed the subsidiary companies under Section 479C of the Act. 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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-385": { "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 2025 30 September 2024
\u00a3\u2019000 \u00a3\u2019000
Cash and cash equivalents
15,189
28,702
Cash and cash equivalents include \u00a31,728,000 (2024: \u00a34,310,000) of credit and debit card payments.
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.
Lease additions,
modifications,
Financing remeasurements Accruals and Foreign Interest Interest 30 September
1 October 2024 cash flows and disposals prepayments exchange expense paid 2025
\u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Loans and borrowings (note 21)
\u2014
\u2014
\u2014
(52)
\u2014
223
(159)
12
Lease liabilities (note 13)
218,242
(14,065)
33,433
(495)
(1,322)
13,731
(13,731)
235,793
Total liabilities from financing activities
218,242
(14,065)
33,433
(547)
(1,322)
13,954
(13,890)
235,805
Lease additions,
modifications,
Financing remeasurements Accruals and Foreign Interest Interest 30 September
1 October 2023 cash flows and disposals prepayments exchange expense paid 2024
\u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Loans and borrowings (note 21)
\u2014
\u2014
\u2014
(41)
\u2014
190
(149)
\u2014
Lease liabilities (note 13)
194,205
(12,305)
38,643
153
(2,454)
11,615
(11,615)
218,242
Total liabilities from financing activities
194,205
(12,305)
38,643
112
(2,454)
11,805
(11,764)
218,242
", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-384": { "value": "
17. Trade and other receivables
30 September 2025 30 September 2024
\u00a3\u2019000 \u00a3\u2019000
Trade receivables
1,815
1,537
Other receivables
155
95
Prepayments
7,663
7,788
9,633
9,420
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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-436": { "value": "17. Trade and other receivables
30 September 2025 30 September 2024
\u00a3\u2019000 \u00a3\u2019000
Trade receivables
1,815
1,537
Other receivables
155
95
Prepayments
7,663
7,788
9,633
9,420
Trade receivables have an ECL against them that is immaterial. There were no overdue receivables at the end of either year. 22. Deferred tax assets and liabilities
30 September 2025 30 September 2024
\u00a3\u2019000 \u00a3\u2019000
Deferred tax assets and liabilities
Deferred tax assets \u2013 UK
5,409
5,934
Deferred tax assets \u2013 Canada
849
518
Deferred tax liabilities \u2013 UK
(9,320)
(7,247)
Deferred tax liabilities \u2013 Canada
(1,641)
(2,680)
(4,703)
(3,475)
30 September 2025 30 September 2024
\u00a3\u2019000 \u00a3\u2019000
Reconciliation of deferred tax balances
Balance at the beginning of the year
(3,475)
(651)
Deferred tax credit for the year \u2013 in profit or loss
(2,393)
(1,950)
Deferred tax (charge)/credit for the year \u2013 in equity
(108)
101
On acquisition
\u2014
(20)
Effects of changes in tax rates
3
(17)
Effects of foreign exchange
173
213
Adjustment in respect of prior years
1,097
(1,151)
Balance at the end of the year
(4,703)
(3,475)
The components of deferred tax are:
30 September 2025 30 September 2024
\u00a3\u2019000 \u00a3\u2019000
Deferred tax assets
Fixed assets
5,548
5,192
Trading losses
88
29
Other temporary differences
937
895
6,573
6,116
Deferred tax liabilities
Property, plant and equipment
(10,178)
(8,205)
Intangible assets
(1,098)
(1,386)
(11,276)
(9,591)
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 2025.", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-411": { "value": "17. Trade and other receivables
30 September 2025 30 September 2024
\u00a3\u2019000 \u00a3\u2019000
Trade receivables
1,815
1,537
Other receivables
155
95
Prepayments
7,663
7,788
9,633
9,420
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:DisclosureOfPrepaymentsAndOtherAssetsExplanatory", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-386": { "value": "
18. Inventories
30 September 2025 30 September 2024
\u00a3\u2019000 \u00a3\u2019000
Goods for resale
3,553
2,897
Goods bought for resale recognised as a cost of sale amounted to \u00a326,856,000
(30 September 2024: \u00a325,634,000).
", "dimensions": { "concept": "ifrs-full:DisclosureOfInventoriesExplanatory", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-387": { "value": "
19. Trade and other payables
30 September 2025 30 September 2024
\u00a3\u2019000 \u00a3\u2019000
Current
Trade payables
7,166
5,494
Other payables
4,927
3,658
Accruals and deferred income
16,832
16,162
Taxation and social security
6,138
5,113
Total trade and other payables
35,063
30,427
30 September 2025 30 September 2024
\u00a3\u2019000 \u00a3\u2019000
Non-current
Other payables
5,706
7,116
Accruals and deferred income includes a staff bonus accrual of \u00a33,903,000 (30 September
2024: \u00a33,950,000). Deferred income includes \u00a31,814,000 (30 September 2024: \u00a3983,000) of
customer deposits received in advance and \u00a32,885,000 (30 September 2024: \u00a32,628,000)
relating to bowling equipment installations, all of which will be recognised in the income
statement during the following financial year.
Current other payables includes \u00a31,764,000 (30 September 2024: non-current other payables
\u00a31,759,000) of deferred consideration in respect of the acquisition of Teaquinn Holdings Inc.
Non-current other payables includes \u00a34,475,000 (30 September 2024: \u00a33,928,000) of
contingent 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 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% (30 September 2024: 13%). There is a range of possible outcomes for the value of the
contingent consideration based on Teaquinn\u2019s forecasted EBITDA pre-IFRS 16.
The FY2025 provision is based on a payment (undiscounted) of \u00a35,293,000, using the FY2025
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
FY2025, this re-assessment resulted in an increase in the charge of \u00a3168,000 (30 September
2024: reduction of \u00a3261,000) based on the current expectation of the final consideration
payment, which has been recognised in adjusting administrative expenses (note 5).
", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-438": { "value": "19. Trade and other payables
30 September 2025 30 September 2024
\u00a3\u2019000 \u00a3\u2019000
Current
Trade payables
7,166
5,494
Other payables
4,927
3,658
Accruals and deferred income
16,832
16,162
Taxation and social security
6,138
5,113
Total trade and other payables
35,063
30,427
30 September 2025 30 September 2024
\u00a3\u2019000 \u00a3\u2019000
Non-current
Other payables
5,706
7,116
Accruals and deferred income includes a staff bonus accrual of \u00a33,903,000 (30 September 2024: \u00a33,950,000). Deferred income includes \u00a31,814,000 (30 September 2024: \u00a3983,000) of customer deposits received in advance and \u00a32,885,000 (30 September 2024: \u00a32,628,000) relating to bowling equipment installations, all of which will be recognised in the income statement during the following financial year. Current other payables includes \u00a31,764,000 (30 September 2024: non-current other payables \u00a31,759,000) of deferred consideration in respect of the acquisition of Teaquinn Holdings Inc. Non-current other payables includes \u00a34,475,000 (30 September 2024: \u00a33,928,000) of contingent 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 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% (30 September 2024: 13%). There is a range of possible outcomes for the value of the contingent consideration based on Teaquinn\u2019s forecasted EBITDA pre-IFRS 16. The FY2025 provision is based on a payment (undiscounted) of \u00a35,293,000, using the FY2025 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 FY2025, this re-assessment resulted in an increase in the charge of \u00a3168,000 (30 September 2024: reduction of \u00a3261,000) based on the current expectation of the final consideration payment, which has been recognised in adjusting administrative expenses (note 5). 21. Loans and borrowings On 29 September 2021, the Group entered into a \u00a325m revolving credit facility (RCF) with Barclays Bank plc. The RCF had an original termination date of 31 December 2024. On 22 March 2024, the RCF had the termination date extended to 31 December 2025. On 8 May 2025, the RCF was cancelled and the Group entered into a new \u00a325m RCF with Barclays Bank plc. The RCF was undrawn at the date of cancellation. The new RCF has a termination date of 7 May 2028. Interest is charged on any drawn balance based on the reference rate (SONIA), plus a margin of 1.30% (30 September 2024: 1.65%). A commitment fee equal to 35%of the drawn margin is payable on the undrawn facility balance. The commitment fee rate as at 30 September 2025 was therefore 0.4550% (30 September 2024: 0.5775%). Issue costs of \u00a3135,000 were paid to Barclays Bank plc on commencement of the original RCF and a further \u00a335,000 on extension of the RCF. Issue costs of \u00a3125,000 were paid to Barclays Bank plc on commencement of the new RCF on 8 May 2025. 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 a Group financial covenants that each quarter the ratio of total net debt to Group adjusted EBITDA pre-IFRS 16 shall not exceed 1.75:1. The Group operated within the covenant during the year and the previous year. 22. Deferred tax assets and liabilities
30 September 2025 30 September 2024
\u00a3\u2019000 \u00a3\u2019000
Deferred tax assets and liabilities
Deferred tax assets \u2013 UK
5,409
5,934
Deferred tax assets \u2013 Canada
849
518
Deferred tax liabilities \u2013 UK
(9,320)
(7,247)
Deferred tax liabilities \u2013 Canada
(1,641)
(2,680)
(4,703)
(3,475)
30 September 2025 30 September 2024
\u00a3\u2019000 \u00a3\u2019000
Reconciliation of deferred tax balances
Balance at the beginning of the year
(3,475)
(651)
Deferred tax credit for the year \u2013 in profit or loss
(2,393)
(1,950)
Deferred tax (charge)/credit for the year \u2013 in equity
(108)
101
On acquisition
\u2014
(20)
Effects of changes in tax rates
3
(17)
Effects of foreign exchange
173
213
Adjustment in respect of prior years
1,097
(1,151)
Balance at the end of the year
(4,703)
(3,475)
The components of deferred tax are:
30 September 2025 30 September 2024
\u00a3\u2019000 \u00a3\u2019000
Deferred tax assets
Fixed assets
5,548
5,192
Trading losses
88
29
Other temporary differences
937
895
6,573
6,116
Deferred tax liabilities
Property, plant and equipment
(10,178)
(8,205)
Intangible assets
(1,098)
(1,386)
(11,276)
(9,591)
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 2025.", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-434": { "value": "19. Trade and other payables
30 September 2025 30 September 2024
\u00a3\u2019000 \u00a3\u2019000
Current
Trade payables
7,166
5,494
Other payables
4,927
3,658
Accruals and deferred income
16,832
16,162
Taxation and social security
6,138
5,113
Total trade and other payables
35,063
30,427
30 September 2025 30 September 2024
\u00a3\u2019000 \u00a3\u2019000
Non-current
Other payables
5,706
7,116
Accruals and deferred income includes a staff bonus accrual of \u00a33,903,000 (30 September 2024: \u00a33,950,000). Deferred income includes \u00a31,814,000 (30 September 2024: \u00a3983,000) of customer deposits received in advance and \u00a32,885,000 (30 September 2024: \u00a32,628,000) relating to bowling equipment installations, all of which will be recognised in the income statement during the following financial year. Current other payables includes \u00a31,764,000 (30 September 2024: non-current other payables \u00a31,759,000) of deferred consideration in respect of the acquisition of Teaquinn Holdings Inc. Non-current other payables includes \u00a34,475,000 (30 September 2024: \u00a33,928,000) of contingent 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 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% (30 September 2024: 13%). There is a range of possible outcomes for the value of the contingent consideration based on Teaquinn\u2019s forecasted EBITDA pre-IFRS 16. The FY2025 provision is based on a payment (undiscounted) of \u00a35,293,000, using the FY2025 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 FY2025, this re-assessment resulted in an increase in the charge of \u00a3168,000 (30 September 2024: reduction of \u00a3261,000) based on the current expectation of the final consideration payment, which has been recognised in adjusting administrative expenses (note 5). ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-430": { "value": "19. Trade and other payables
30 September 2025 30 September 2024
\u00a3\u2019000 \u00a3\u2019000
Current
Trade payables
7,166
5,494
Other payables
4,927
3,658
Accruals and deferred income
16,832
16,162
Taxation and social security
6,138
5,113
Total trade and other payables
35,063
30,427
30 September 2025 30 September 2024
\u00a3\u2019000 \u00a3\u2019000
Non-current
Other payables
5,706
7,116
Accruals and deferred income includes a staff bonus accrual of \u00a33,903,000 (30 September 2024: \u00a33,950,000). Deferred income includes \u00a31,814,000 (30 September 2024: \u00a3983,000) of customer deposits received in advance and \u00a32,885,000 (30 September 2024: \u00a32,628,000) relating to bowling equipment installations, all of which will be recognised in the income statement during the following financial year. Current other payables includes \u00a31,764,000 (30 September 2024: non-current other payables \u00a31,759,000) of deferred consideration in respect of the acquisition of Teaquinn Holdings Inc. Non-current other payables includes \u00a34,475,000 (30 September 2024: \u00a33,928,000) of contingent 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 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% (30 September 2024: 13%). There is a range of possible outcomes for the value of the contingent consideration based on Teaquinn\u2019s forecasted EBITDA pre-IFRS 16. The FY2025 provision is based on a payment (undiscounted) of \u00a35,293,000, using the FY2025 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 FY2025, this re-assessment resulted in an increase in the charge of \u00a3168,000 (30 September 2024: reduction of \u00a3261,000) based on the current expectation of the final consideration payment, which has been recognised in adjusting administrative expenses (note 5). ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-412": { "value": "19. Trade and other payables
30 September 2025 30 September 2024
\u00a3\u2019000 \u00a3\u2019000
Current
Trade payables
7,166
5,494
Other payables
4,927
3,658
Accruals and deferred income
16,832
16,162
Taxation and social security
6,138
5,113
Total trade and other payables
35,063
30,427
30 September 2025 30 September 2024
\u00a3\u2019000 \u00a3\u2019000
Non-current
Other payables
5,706
7,116
Accruals and deferred income includes a staff bonus accrual of \u00a33,903,000 (30 September 2024: \u00a33,950,000). Deferred income includes \u00a31,814,000 (30 September 2024: \u00a3983,000) of customer deposits received in advance and \u00a32,885,000 (30 September 2024: \u00a32,628,000) relating to bowling equipment installations, all of which will be recognised in the income statement during the following financial year. Current other payables includes \u00a31,764,000 (30 September 2024: non-current other payables \u00a31,759,000) of deferred consideration in respect of the acquisition of Teaquinn Holdings Inc. Non-current other payables includes \u00a34,475,000 (30 September 2024: \u00a33,928,000) of contingent 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 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% (30 September 2024: 13%). There is a range of possible outcomes for the value of the contingent consideration based on Teaquinn\u2019s forecasted EBITDA pre-IFRS 16. The FY2025 provision is based on a payment (undiscounted) of \u00a35,293,000, using the FY2025 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 FY2025, this re-assessment resulted in an increase in the charge of \u00a3168,000 (30 September 2024: reduction of \u00a3261,000) based on the current expectation of the final consideration payment, which has been recognised in adjusting administrative expenses (note 5). ", "dimensions": { "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-388": { "value": "
20. Provisions
30 September 2025 30 September 2024
\u00a3\u2019000 \u00a3\u2019000
Lease dilapidations provision
5,820
5,848
The dilapidations provision relates to potential rectification costs expected should the Group
vacate any of its centres. There are no onerous leases within the estate. The movements in
the dilapidations provision are summarised below:
Dilapidations
\u00a3\u2019000
As at 30 September 2023
5,084
Change in discount rate
1
326
Provided during the year
225
Unwind of discounted amount
213
As at 30 September 2024
5,848
Change in discount rate
1
(413)
Provided during the year
446
Released during the year
(273)
Unwind of discounted amount
212
As at 30 September 2025
5,820
1 There was an increase in the discount rate from 4.11% at 30 September 2024 to 4.80% at 30 September 2025
(30 September 2024: a decrease in the discount rate from 4.64% at 30 September 2023 to 4.11% at 30 September
2024), used in preparing the dilapidations provision for the year ended 30 September 2025. This resulted in a
decrease in the provision of \u00a3413,000 (30 September 2024: an increase of \u00a3326,000), and will unwind over the term
of the property leases. Movements in the discount rate are driven by the yield on UK government bonds with a
maturity comparable to the remaining property lease term.
In the UK, 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 amount provided in the year relates to two new centres (30 September 2024:
one new 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 on these centres is not
considered to be probable. As at 30 September 2025, 26 UK centres (30 September 2024:
24 centres) had a dilapidations provision. No Canadian property leases have a dilapidations
provision as the lease agreements do not contain a related dilapidation clause.
It is anticipated that \u00a340,000 of the provision will be utilised within the next 12 months as
the landlord at one UK centre has earmarked the site for closure and redevelopment. The
provision released in the year relates to this site as the full dilapidations provision will not be
utilised due to the landlord redevelopment of the site.
", "dimensions": { "concept": "ifrs-full:DisclosureOfProvisionsExplanatory", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-389": { "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 had an original termination date of 31 December 2024.
On 22 March 2024, the RCF had the termination date extended to 31 December 2025.
On 8 May 2025, the RCF was cancelled and the Group entered into a new \u00a325m RCF with
Barclays Bank plc. The RCF was undrawn at the date of cancellation. The new RCF has a
termination date of 7 May 2028.
Interest is charged on any drawn balance based on the reference rate (SONIA), plus a
margin of 1.30% (30 September 2024: 1.65%).
A commitment fee equal to 35%of the drawn margin is payable on the undrawn facility
balance. The commitment fee rate as at 30 September 2025 was therefore 0.4550%
(30 September 2024: 0.5775%).
Issue costs of \u00a3135,000 were paid to Barclays Bank plc on commencement of the original
RCF and a further \u00a335,000 on extension of the RCF. Issue costs of \u00a3125,000 were paid to
Barclays Bank plc on commencement of the new RCF on 8 May 2025. 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 a Group financial covenants that each
quarter the ratio of total net debt to Group adjusted EBITDA pre-IFRS 16 shall not exceed 1.75:1.
The Group operated within the covenant during the year and the previous year.
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 2025 30 September 2024
\u00a3\u2019000 \u00a3\u2019000
Financial assets \u2013 measured at amortised cost
Cash and cash equivalents
15,189
28,702
Trade and other receivables
1,970
1,632
Financial liabilities \u2013 measured at amortised cost
Trade and other payables
34,632
32,429
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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-413": { "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 had an original termination date of 31 December 2024. On 22 March 2024, the RCF had the termination date extended to 31 December 2025. On 8 May 2025, the RCF was cancelled and the Group entered into a new \u00a325m RCF with Barclays Bank plc. The RCF was undrawn at the date of cancellation. The new RCF has a termination date of 7 May 2028. Interest is charged on any drawn balance based on the reference rate (SONIA), plus a margin of 1.30% (30 September 2024: 1.65%). A commitment fee equal to 35%of the drawn margin is payable on the undrawn facility balance. The commitment fee rate as at 30 September 2025 was therefore 0.4550% (30 September 2024: 0.5775%). Issue costs of \u00a3135,000 were paid to Barclays Bank plc on commencement of the original RCF and a further \u00a335,000 on extension of the RCF. Issue costs of \u00a3125,000 were paid to Barclays Bank plc on commencement of the new RCF on 8 May 2025. 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 a Group financial covenants that each quarter the ratio of total net debt to Group adjusted EBITDA pre-IFRS 16 shall not exceed 1.75:1. The Group operated within the covenant during the year and the previous year. ", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-431": { "value": "22. Deferred tax assets and liabilities
30 September 2025 30 September 2024
\u00a3\u2019000 \u00a3\u2019000
Deferred tax assets and liabilities
Deferred tax assets \u2013 UK
5,409
5,934
Deferred tax assets \u2013 Canada
849
518
Deferred tax liabilities \u2013 UK
(9,320)
(7,247)
Deferred tax liabilities \u2013 Canada
(1,641)
(2,680)
(4,703)
(3,475)
30 September 2025 30 September 2024
\u00a3\u2019000 \u00a3\u2019000
Reconciliation of deferred tax balances
Balance at the beginning of the year
(3,475)
(651)
Deferred tax credit for the year \u2013 in profit or loss
(2,393)
(1,950)
Deferred tax (charge)/credit for the year \u2013 in equity
(108)
101
On acquisition
\u2014
(20)
Effects of changes in tax rates
3
(17)
Effects of foreign exchange
173
213
Adjustment in respect of prior years
1,097
(1,151)
Balance at the end of the year
(4,703)
(3,475)
The components of deferred tax are:
30 September 2025 30 September 2024
\u00a3\u2019000 \u00a3\u2019000
Deferred tax assets
Fixed assets
5,548
5,192
Trading losses
88
29
Other temporary differences
937
895
6,573
6,116
Deferred tax liabilities
Property, plant and equipment
(10,178)
(8,205)
Intangible assets
(1,098)
(1,386)
(11,276)
(9,591)
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 2025.", "dimensions": { "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-414": { "value": "22. Deferred tax assets and liabilities
30 September 2025 30 September 2024
\u00a3\u2019000 \u00a3\u2019000
Deferred tax assets and liabilities
Deferred tax assets \u2013 UK
5,409
5,934
Deferred tax assets \u2013 Canada
849
518
Deferred tax liabilities \u2013 UK
(9,320)
(7,247)
Deferred tax liabilities \u2013 Canada
(1,641)
(2,680)
(4,703)
(3,475)
30 September 2025 30 September 2024
\u00a3\u2019000 \u00a3\u2019000
Reconciliation of deferred tax balances
Balance at the beginning of the year
(3,475)
(651)
Deferred tax credit for the year \u2013 in profit or loss
(2,393)
(1,950)
Deferred tax (charge)/credit for the year \u2013 in equity
(108)
101
On acquisition
\u2014
(20)
Effects of changes in tax rates
3
(17)
Effects of foreign exchange
173
213
Adjustment in respect of prior years
1,097
(1,151)
Balance at the end of the year
(4,703)
(3,475)
The components of deferred tax are:
30 September 2025 30 September 2024
\u00a3\u2019000 \u00a3\u2019000
Deferred tax assets
Fixed assets
5,548
5,192
Trading losses
88
29
Other temporary differences
937
895
6,573
6,116
Deferred tax liabilities
Property, plant and equipment
(10,178)
(8,205)
Intangible assets
(1,098)
(1,386)
(11,276)
(9,591)
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 2025.", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-392": { "value": "
23. Share capital
30 September 2025
30 September 2024
Shares
\u00a3\u2019000
Shares
\u00a3\u2019000
Ordinary shares of \u00a30.01 each
166,851,906
1,668
172,083,853
1,721
The share capital of the Group is represented by the share capital of the Parent Company,
Hollywood Bowl Group plc.
During the year 531,122 ordinary shares of \u00a30.01 each were issued under the Group\u2019s LTIP
scheme and 1,265 ordinary shares of \u00a30.01 each were issued under the Group\u2019s SAYE scheme
(note 28). In addition, 5,764,334 ordinary shares of \u00a30.01 each were repurchased and
cancelled under the Group\u2019s share buy back programme at a total cost of \u00a315,150,591.
The ordinary shares are entitled to dividends. The Group only has one class of share.
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. Capital redemption reserve The capital redemption reserve represents the value of the ordinary shares of \u00a30.01 each repurchased by the Group under the share buy back. 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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-419": { "value": "23. Share capital
30 September 2025
30 September 2024
Shares
\u00a3\u2019000
Shares
\u00a3\u2019000
Ordinary shares of \u00a30.01 each
166,851,906
1,668
172,083,853
1,721
The share capital of the Group is represented by the share capital of the Parent Company, Hollywood Bowl Group plc. During the year 531,122 ordinary shares of \u00a30.01 each were issued under the Group\u2019s LTIP scheme and 1,265 ordinary shares of \u00a30.01 each were issued under the Group\u2019s SAYE scheme (note 28). In addition, 5,764,334 ordinary shares of \u00a30.01 each were repurchased and cancelled under the Group\u2019s share buy back programme at a total cost of \u00a315,150,591. The ordinary shares are entitled to dividends. The Group only has one class of share. ", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-415": { "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.
Capital redemption reserve
The capital redemption reserve represents the value of the ordinary shares of \u00a30.01 each
repurchased by the Group under the share buy back.
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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-416": { "value": "
25. Lease commitments
The Group had total commitments under non-cancellable operating leases set out below:
30 September 2025 30 September 2024
Other Other
\u00a3\u2019000 \u00a3\u2019000
Within 1 year
80
80
In 2 to 5 years
20
100
100
180
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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-390": { "value": "
26. Capital commitments
As at 30 September 2025, the Group had entered into contracts to fit out new and refurbish
existing sites for \u00a3345,000 (30 September 2024: \u00a35,312,000). These commitments are
expected to be settled in the year to 30 September 2026.
", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-417": { "value": "26. Capital commitments As at 30 September 2025, the Group had entered into contracts to fit out new and refurbish existing sites for \u00a3345,000 (30 September 2024: \u00a35,312,000). These commitments are expected to be settled in the year to 30 September 2026.", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-391": { "value": "
27. Related party transactions
30 September 2025 and 30 September 2024
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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-418": { "value": "27. Related party transactions 30 September 2025 and 30 September 2024 During the year, and the previous year, there were no transactions with related parties.", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-393": { "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 nominal 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:
Method of settlement Outstanding at Granted Lapsed/cancelled Exercised Outstanding at Exercisable at
Scheme name
Year of grant
accounting 1 October 2024 during the year1 during the year during the year 30 September 2025 30 September 2025
LTIP 2022
2022
Equity
463,436
67,686
\u2014
(531,122)
\u2014
\u2014
LTIP 2023
2023
Equity
627,678
\u2014
\u2014
\u2014
627,678
\u2014
LTIP 2024
2024
Equity
584,831
\u2014
\u2014
\u2014
584,831
\u2014
LTIP 2025
2025
Equity
\u2014
572,104
\u2014
\u2014
572,104
\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 2025, 30 September
2026 and 30 September 2027, and the Executive Directors\u2019 continued employment at the
date of vesting. The LTIP 2023, 2024 and 2025 also have performance targets based on
return on centre invested capital, emissions ratio for Scope 1 and Scope 2 and (except for
LTIP 2025) team member development. LTIP 2025 also has a market based performance
condition linked to relative Total shareholder Return (TSR). Subject to performance against
the targets, the awards will vest three years after grant and will be subject to a further 2 year
holding period. Further details on LTIP 2023, 2024 and 2025 are available on the Hollywood
Bowl Group corporate website at www.hollywoodbowlgroup.com/investors/regulatory-news
dated 16 February 2023, 30 January 2024 and 3 February 2025.
The awards will vest based on the following adjusted EPS targets:
LTIP 2023
LTIP 2024
LTIP 2025
Vesting
18.11
23.10
24.78
25%
Vesting determined on
18.11\u201320.01
23.10\u201325.54
24.78\u201327.39
a straight-line basis
20.01
25.54
27.39
100%
1
During the year ended 30 September 2025, 572,104 (30 September 2024: 584,831)
share awards were granted under the LTIPs and an additional 67,686
(30 September 2024: 46,261) shares were issued to cover the LTIP 2022 dividend
equivalents (30 September 2024: LTIP 2021 dividend equivalents).
During the year ended 30 September 2025, 531,122 share awards were exercised under LTIP
2022 (30 September 2024: 499,254 share awards under LTIP 2021) and a total of 531,122 shares
were issued pursuant to an existing block listing in order to satisfy the exercise of the nil-cost
options (see note 23).
For all LTIPs, the Group recognised a charge of \u00a31,789,439 (30 September 2024: \u00a31,749,237)
and related employer National Insurance of \u00a3268,416 (30 September 2024: \u00a3241,395).
The following assumptions were used to determine the fair value of the LTIPs granted:
Financial year LTIP granted
2025
2024
2023
Share price at date of grant
2.826
2.930
2.600
Discount rate/dividend yield
3%
3%
3%
The cumulative total charge recognised in retained earnings for all LTIPs as at 30 September
2025 is \u00a37,528,174 (30 September 2024: \u00a35,738,735).
The weighted average remaining contractual life of share options outstanding at
30 September 2025 was 478 days (30 September 2024: 515 days).
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 SAYE schemes 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
2025) was launched with 130 employees taking up 174,839 options with an exercise date of
1 February 2028 and an exercise price of \u00a32.90, being equal to the market price of the shares
on the date of grant. In the prior year, 109 employees took up 100,887 options with an exercise
date of 1 February 2027 and an exercise price of \u00a32.85. 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 2025, 30 September 2024 and 30 September 2023 was estimated on
the date of grant using the following assumptions:
SAYE SAYE SAYE
2025 2024 2023
Exercise price
\u00a32.900
\u00a32.850
\u00a32.430
Dividend yield
3.0%
3.0%
3.0%
Expected volatility
30.4%
32.9%
35.4%
Risk-free interest rate
3.96%
4.10%
3.14%
Life of option
3 years
3 years
3 years
Anticipated number of options
to vest
50%
20%
35%
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 SAYE schemes is outlined below:
Lapsed/
Outstanding Granted cancelled Exercised
Outstanding at
Exercisable at
Year of at 1 October during the during the during the
30 September
30 September
Scheme name award 2024 year year
year
2025
2025
SAYE 2022
2022
42,564
\u2014
(38,136)
(1,265)
3,163
3,163
SAYE 2023
2023
102,203
\u2014
(22,966)
\u2014
79,237
\u2014
SAYE 2024
2024
85,343
\u2014
(37,401)
\u2014
47,942
\u2014
SAYE 2025
2025
\u2014
174,839
(42,483)
\u2014
132,356
\u2014
The assessed fair value of the options granted during the year ended 30 September 2025
was \u00a30.58 (30 September 2024: \u00a30.62).
For the year ended 30 September 2025, the Group has recognised \u00a38,871 of share-based
payment charge in the income statement (30 September 2024: charge of \u00a332,579).
During the year one of the SAYE schemes became exercisable and 1,265 ordinary shares of
\u00a30.01 each were issued under the SAYE 2022 at an exercise price of \u00a32.845. During the prior
year, 456 options were exercised under the SAYE 2020 and 456 ordinary shares of \u00a30.01 each
were issued at an exercise price of \u00a32.880.
The weighted average remaining contractual life of share options outstanding at
30 September 2025 was 557 days (30 September 2024: 557 days).
", "dimensions": { "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-420": { "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. 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 2025 30 September 2024
\u00a3\u2019000 \u00a3\u2019000
Financial assets \u2013 measured at amortised cost
Cash and cash equivalents
15,189
28,702
Trade and other receivables
1,970
1,632
Financial liabilities \u2013 measured at amortised cost
Trade and other payables
34,632
32,429
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:DisclosureOfFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-432": { "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 2025 30 September 2024
\u00a3\u2019000 \u00a3\u2019000
Financial assets \u2013 measured at amortised cost
Cash and cash equivalents
15,189
28,702
Trade and other receivables
1,970
1,632
Financial liabilities \u2013 measured at amortised cost
Trade and other payables
34,632
32,429
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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-394": { "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 \u00a312,987,000 at 30 September 2025 (30 September 2024: \u00a326,785,000). 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 2025, \u00a3nil (30 September 2024: \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 5 to 10 More than
year 1 to 2 years 2 to 5 years years 10 years Total
\u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
2025
Trade and other payables
27,112
692
6,388
577
3,829
38,598
Lease liabilities
28,783
48,693
76,253
109,918
102,215
365,862
55,895
49,385
82,641
110,495
106,044
404,460
2024
Trade and other payables
24,226
676
6,994
801
3,867
36,564
Lease liabilities
25,626
25,395
69,523
102,559
108,691
331,794
49,852
26,071
76,517
103,360
112,558
368,358
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 2025 and 30 September
2024, 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 2024: \u00a3nil).
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-422": { "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
\u00a312,987,000 at 30 September 2025 (30 September 2024: \u00a326,785,000).
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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-423": { "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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-421": { "value": "
Cash flow and fair value interest rate risk
The Group\u2019s borrowings are variable rate bank loans. As at 30 September 2025, \u00a3nil
(30 September 2024: \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 5 to 10 More than
year 1 to 2 years 2 to 5 years years 10 years Total
\u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
2025
Trade and other payables
27,112
692
6,388
577
3,829
38,598
Lease liabilities
28,783
48,693
76,253
109,918
102,215
365,862
55,895
49,385
82,641
110,495
106,044
404,460
2024
Trade and other payables
24,226
676
6,994
801
3,867
36,564
Lease liabilities
25,626
25,395
69,523
102,559
108,691
331,794
49,852
26,071
76,517
103,360
112,558
368,358
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 2025 and 30 September 2024, 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 2024: \u00a3nil).", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-424": { "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": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-395": { "value": "
31. Dividends paid and proposed
30 September 30 September
2025 2024
\u00a3\u2019000 \u00a3\u2019000
The following dividends were declared and paid by the Group:
Final dividend year ended 30 September 2023
\u2013 8.54 pence per ordinary share
\u2014
14,664
Special dividend year ended 30 September 2023
\u2013 2.73 pence per ordinary share
\u2014
4,688
Interim dividend year ended 30 September 2024
\u2013 3.98 pence per ordinary share
\u2014
6,828
Final dividend year ended 30 September 2024
\u2013 8.08 pence per ordinary share
13,904
13,904
Interim dividend year ended 30 September 2025
\u2013 4.10 pence per ordinary share
6,923
\u2014
Proposed for the approval by shareholders at AGM
(not recognised as a liability at 30 September 2025):
Final dividend year ended 30 September 2025
\u2013 9.18 pence per ordinary share
15,317
\u2014
", "dimensions": { "concept": "ifrs-full:DisclosureOfDividendsExplanatory", "language": "en", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-7": { "value": "0.0918", "decimals": 4, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare", "entity": "scheme:213800XB8YZNGJYDEZ97", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP/xbrli:shares" } } } }