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Group statement of accounting policies General information Greencore Group plc (\u2018the Company\u2019), registered number 170116, together with its subsidiaries (\u2018the Group\u2019) is a manufacturer of convenience foods in the UK. The Company is a public limited company incorporated and domiciled in the Republic of Ireland and the Company\u2019s shares are publicly traded on the London Stock Exchange. The address of its registered office is Fourth Floor, Block 2, Dublin Airport Central, Dublin Airport, K67 E2H3, Ireland. Statement of compliance The Group Financial Statements of Greencore Group plc have been prepared in accordance with International Financial Reporting Standards (\u2018IFRS\u2019) and their interpretations approved by the International Accounting Standards Board (\u2018IASB\u2019) as adopted by the European Union (\u2018EU\u2019) and those parts of the Companies Act 2014, applicable to companies reporting under IFRS. Basis of preparation The Group Financial Statements, which are presented in sterling and rounded to the nearest million (unless otherwise stated), have been prepared on a going concern basis under the historical cost convention, except where assets and liabilities are stated at fair value in accordance with relevant accounting policies. The Group Financial Statements are prepared to the Friday nearest to 30 September. Accordingly, these Financial Statements are prepared for the 52-week period ended 26 September 2025 (\u2018financial year\u2019). Comparatives are for the 52-week period ended 27 September 2024. The Statement of Financial Position has been prepared as at 26 September 2025 and comparatives prepared as at 27 September 2024. The accounting policies applied in the preparation of the Group Financial Statements for the financial year ended 26 September 2025 have been applied consistently by the Group and have been consistently applied to all financial years presented, unless otherwise stated. The material accounting policy information adopted by the Group is set out below. Going concern The Directors, after making enquiries and having considered the business activities of the Group, have a reasonable expectation that the Group has adequate resources to continue operating as a going concern for the foreseeable future. In the current period, the Group\u2019s performance has continued to improve, which has driven a further reduction in net debt and corresponding increase in headroom versus our available facilities, with cash and undrawn committed bank facilities of \u00a3341.1m at 26 September 2025 (2024: \u00a3279.4m) and leverage (the ratio of Net Debt to Adjusted EBITDA as measured under financing agreements) decreasing to 0.4x (FY24: 1.0x). The Group continues to ensure appropriate financing is available and during FY25, extended the \u00a3350.0m revolving credit facility (\u2018RCF\u2019) by one year to November 2029. Subsequent to the year end, a further one year extension was agreed, extending the maturity date to November 2030. As a result of the improved financial performance, liquidity available to the Group and the strong trading relationships with its customers and suppliers, the Directors believe that the Group is well placed to manage its business risks successfully. For the purpose of the going concern assessment, the Group have used the latest internally approved forecasts and strategic plan as a base case which takes into account the Group\u2019s current position and future prospects. The Group have used this to produce downside and severe downside scenarios which consider the potential impact of commercial risks materialising which would result in a decrease in volume along with under delivery of targets set out under the Group\u2019s Commercial and Operational Excellence programmes and the impact of under-recovery of inflation. The Group has also modelled the potential impact of additional climate-related expenditure that may be required if certain climate related risks were to materialise. The impact on revenue; profit; and cashflow are modelled, including the consequential impact on working capital and bank covenants. Based on the forecast cashflows, throughout the 24-month period from the year end date, the Group is satisfied that it has sufficient resources available and has adequate headroom to meet its covenant requirements (as set out on page 172 within the Bank Borrowings section) and if needed, the Group could employ mitigants within its control, which would include a reduction in non-business critical capital projects and other discretionary cash flow items. Given the impending Bakkavor acquisition, we have also undertaken going concern analysis on a combined group basis, using internally approved forecast and strategic plans for Greencore and available information for Bakkavor. As part of this transaction, we have obtained facilities of \u00a3825.0m to fund the acquisition and therefore, ensure sufficient liquidity on completion. The acquisition facilities have maturities of between one and five years. Based on the forecast cashflows, and ability to employ mitigants within the combined group\u2019s control, the Group is satisfied that it has sufficient resources available and adequate headroom to meet its covenant requirements. As a result, the Directors believe that appropriate consideration has been given to the existing Group and the potential impact of the acquisition of Bakkavor in undertaking the going concern assessment. The Group has sufficient liquidity to manage through a range of different cashflow scenarios over the next 24 months from the year end date. Accordingly, the Directors adopt the going concern basis in preparing these Group Financial Statements. Significant accounting judgements and significant sources of estimation uncertainty The preparation of the Group Financial Statements in accordance with IFRS requires management to make certain estimates, assumptions and judgements that affect the application of accounting policies and the reported amounts of assets, liabilities, income and expenses. Estimates
and underlying assumptions are reviewed on an ongoing basis. Changes in accounting estimates may be necessary if there are changes in the
circumstances on which the estimate was based or as a result of new information or more experience. Such changes are recognised in the
financial year in which the estimate is revised. Therefore, although these estimates are based on management\u2019s best estimate of the amount,
event or actions, actual results ultimately may differ from those estimates.
The Group has considered the impact of climate change on the Financial Statements in the going concern assessment and goodwill impairment
testing, as climate-related expenditure is recorded in the underlying budget and strategic plan. The Group has also considered the impact of
climate change on the impairment of non-financial assets (Notes 12 and 13) and as part of the assumptions underpinning the retirement benefit
obligations (Note 24).
Significant accounting judgements
Below are the significant accounting judgements, apart from those involving estimations (which are dealt with separately below), that are
exercised in applying the Group accounting policies.
Disclosure of items as exceptional items (Note 7)
The Group consider that items of income or expense which by virtue of their quantitative scale and/or qualitative nature should be disclosed
separately if the Group Financial Statements are to fairly present the financial performance of the Group. The Group label these items collectively
as \u2018exceptional items\u2019.
Determining which transactions are to be considered exceptional in nature is often a subjective matter, therefore the Group consider this to be a
significant judgement. However, circumstances that the Group believe would give rise to exceptional items for separate disclosure are outlined
in the exceptional accounting policy on page 155.
All exceptional items are included on the appropriate Income Statement line item to which they relate. In addition, for clarity, separate disclosure
is made of all items in one column on the face of the Group Income Statement.
Taxation (Note 9)
Provisions for current and deferred taxes require judgement in areas where the treatment of certain items may be the subject of debate with tax
authorities. The Group provide for current and deferred taxes using the method that best predicts the resolution of the uncertainty. The Group
is required to consider the range of possible outcomes for a number of transactions and/or calculations across all the jurisdictions where the
Group is subject to income taxes and to provide for current and deferred taxes accordingly, applying either the \u2018expected value method\u2019 or the
\u2018most likely method\u2019 for each uncertainty dependent on the method that we expect to better predict the resolution of the uncertainty in each
case. The Group consider this to be a judgemental area, due to the increasing complexity and significant changes in tax legislation.
Recognition of deferred tax assets requires consideration of the value of those assets and the likelihood that those assets will be utilised in
the foreseeable future. The recognition relies on the availability of sound and relatively detailed forecast information regarding the future
performance of the business which has the legal right to utilise the deferred tax assets.
Provisions (Note 23)
The recognition of provisions is a significant judgement in the preparation of the Group Financial Statements due to the uncertainty around
the timing or amount for which the provision will be settled. The Group recognises provisions for property dilapidation, remediation or closure
costs and other items such as restructuring or legal provisions. Provisions are recognised when the Group has a present obligation (legal or
constructive) as a result of a past event, it is probable that an outflow of resources will be required to settle the obligation, and a reliable estimate
can be made of the amount of the obligation. These obligations recognised in the Group Financial Statements require judgement, as to the level
of provision to be recognised, based on the information available to management at the time of determination of the liability and the timing of
when these obligations will be settled, which can span over a number of years. Provisions are reassessed at each reporting date. In the current
financial year, the Group assessed the level of provisions in place and determined that additional provisions were required in respect of lease
dilapidations and litigation claims. This resulted in an increase to provisions of \u00a33.6m during the current financial year. The Group holds \u00a312.3m
of provisions at 26 September 2025 (2024: \u00a38.7m).
Significant sources of estimation uncertainty
The Group\u2019s significant estimates are those with a significant risk of resulting in a material adjustment to the carrying amounts of assets and
liabilities within the next financial year.
Estimates are continually reviewed and assessed on an ongoing basis and are considered with reference to historical experience and future
projections, including expectations of future events that are believed to be reasonable and relevant to the circumstances. The Group makes
estimates and assumptions concerning the future and the resulting accounting estimates may not equal the related actual results. Revisions
to estimates are recognised prospectively.
Impairment of goodwill (Note 12)
The Group has capitalised goodwill of \u00a3447.3m at 26 September 2025 (2024: \u00a3447.3m). Goodwill is required to be tested for impairment at least
annually or more frequently if changes in circumstances or the occurrence of events indicating potential impairment exist.
Impairment of goodwill (Note 12) The Group considers the impairment of goodwill to be a significant estimate for FY25 due to the subjectivity of the assumptions used. The Group uses the present value of future cash flows to determine the recoverable amount. In calculating the value in use, management assessment and estimation is required in forecasting cash flows of Cash Generating Units (\u2018CGUs\u2019), in determining terminal growth values and in setting an appropriate discount rate. Sensitivities to changes in assumptions, including the potentially monetary impacts of climate-related risks are detailed in Note 12. Post-retirement benefits (Note 24) The Group has identified post-retirement benefits as a significant source of estimation uncertainty in the preparation of the Group Financial Statements for FY25. While the Group has de-risked the retirement benefit obligation through restructures in previous periods, there is still significant estimates used in the estimation of, and accounting for, retirement benefit obligations in conjunction with independent actuaries. These involve estimating the actuarial assumptions including mortality rates of members, increase in pension payments and inflation-linked increases to certain obligations and discount rates used in estimating the present value of the schemes assets and liabilities, these include expectations around climate change and its impact on mortality rates, particularly future mortality rates. Details of the financial position of the post-retirement benefit schemes and the sensitivity of assumptions are set out in Note 24. New standards and interpretations The following changes to IFRS became effective or were adopted by the Group during the financial year but did not result in material changes to the Group\u2019s Consolidated Financial Statements: \u2022 Amendments to IFRS 16 Lease Liability in Sale and Leaseback Arrangements \u2022 Amendment to IAS 1 Classification of Liabilities as Current or Non-current \u2022 Amendment to IAS 1 Classification of Liabilities as Current or Non-current \u2013 Deferral of Effective Date \u2022 Amendment to IAS 1 Non-current Liabilities with Covenants \u2022 Amendments to IAS 7 and IFRS 7 Supplier Finance Arrangements New and amended standards and interpretations not yet mandatorily effective The Group has not applied certain new standards, amendments and interpretations to existing standards which are not yet mandatorily effective: \u2022 Amendments to IAS 21 Lack of Exchangeability \u2022 Annual Improvements Volume 11 \u2022 Amendments to the Classification and Measurement of Financial Instruments (Amendments to IFRS 9 and IFRS 7) \u2022 Contracts Referencing Nature-dependent Electricity \u2013 Amendments to IFRS 9 and IFRS 7 \u2022 IFRS 19 Subsidiaries without Public Accountability: Disclosures* \u2022 IFRS 18 Presentation and Disclosure in Financial Statements* * The above standards/amendments have not yet been endorsed by the EU. Basis of consolidation The Group Financial Statements comprise the Financial Statements of the parent undertaking and its subsidiary undertakings. Subsidiaries Subsidiary undertakings are included in the Group Financial Statements from the date on which control over the operating and financial policies is obtained and cease to be consolidated from the date on which control is transferred out of the Group. The Group controls an entity when it has power over the entity, is exposed to, or has rights, to variable returns from its involvement with the entity; and has the ability to use its power over the entity to affect the amount of the returns. The Group reassess whether or not it controls an investee if facts and circumstances indicate that there are changes to one or more of the elements of control. All intra-group transactions, balances and unrealised gains on transactions between Group undertakings are eliminated on consolidation. Unrealised losses are also eliminated, except where they provide evidence of impairment. Revenue recognition The Group\u2019s revenue is primarily derived from the manufacture of convenience food products and all revenue relates to revenue from contracts with customers. The Group\u2019s customer contracts typically include one performance obligation (being the delivery of the related product), with revenue recognised when the performance obligation is satisfied. Revenue is measured based on the consideration specified in a contract with a customer and represents the transaction price of the sale of goods and rendering of services to external customers, net of value added tax and rebates in the ordinary course of the Group\u2019s activities. Many of the Group\u2019s revenue contracts include an element of variable consideration, such as trade discounts, namely in the form of rebate arrangements or other incentives to customers. The arrangements can take the form of volume and fixed rebates, marketing fund contributions, promotional fund contributions or lump sum incentives. The Group recognises revenue, net of such incentives in the period in which the arrangement applies, only when it is highly probable a significant reversal in the cumulative amount of revenue will not occur. Volume-based rebates are calculated based on the Group\u2019s estimate of rebates expected to be paid to customers using the \u2018most likely amount\u2019 in line with IFRS 15 Revenue from Contracts with Customers requirements, whereas fixed rebates are accounted for as a reduction in revenue over the life of the contract. Revenue is recognised at a point in time, when control of the goods is transferred to the customer, which is determined to be either when the goods are dispatched or received by the customer, depending on individual contracts. Supplier rebates The Group enters into rebate arrangements with its suppliers, which are volume related. These supplier rebates are earned in line with the relevant supplier rebate agreement in the financial year and are recognised as a deduction from cost of sales, based on the entitlement that has been earned up to the reporting date, for each relevant supplier arrangement. Property, plant and equipment Freehold land and capital work in progress are stated at cost less impairment, if any. All other property, plant and equipment are shown at cost less depreciation and any impairments. The cost of all property, plant and equipment comprises its purchase price and any directly attributable costs. Depreciation is provided so as to write off the cost less residual value of each item of property, plant and equipment during its expected useful life using the straight-line method over the following periods: \u2022 Freehold and long leasehold buildings 25\u201350 years \u2022 Plant and machinery 3\u201325 years \u2022 Fixtures and fittings 3\u201325 years Useful lives and residual values are reassessed annually. Subsequent costs incurred relating to specific assets are included in an asset\u2019s carrying amount or recognised as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the Group and the cost of the item can be measured reliably. All other costs are charged to the profit or loss during the financial period in which they are incurred. The carrying amounts of property, plant and equipment are reviewed for impairment when events or changes in circumstances indicate that the carrying amounts may not be recoverable. When the carrying amount exceeds the estimated recoverable amount, the assets are written down to their recoverable amount. The recoverable amount of property, plant and equipment is the greater of fair value less costs of disposal and value in use. In assessing value in use, estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. Impairment losses are recognised in profit or loss. An assessment is made at each reporting date as to whether there is any indication that previously recognised impairment losses may no longer exist or may have decreased. If such an indication exists, the recoverable amount is estimated. A previously recognised impairment loss is reversed only if there has been a change in the estimates used to determine the asset\u2019s recoverable amount since the last impairment loss was recognised. If that is the case, the carrying amount of the asset is increased to its recoverable amount. That increased amount cannot exceed the carrying amount that would have been determined, net of depreciation, had no impairment loss been recognised for the asset in prior years. Such reversal is recognised in profit or loss. Following the recognition or reversal of an impairment loss, the depreciation charge applicable to the asset is adjusted prospectively in order to systematically allocate the revised carrying amount, net of any residual value, over the remaining useful life. Gains or losses on the disposal of property, plant and equipment represent the difference between the net proceeds and the carrying amount at the date of sale. Leases The Group leases various properties, motor vehicles and equipment. Rental contracts are typically made for fixed periods but may have extension options. Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions. At inception of a contract, the Group assesses whether a contract is, or contains, a lease. A right-of-use asset and lease liability are recognised at commencement for contracts containing a lease, with the exception of leases with a term of 12 months or less or leases where the underlying asset is of low value. For those leases, the Group recognises the lease payments as an operating expense on a straight-line basis over the term of the lease unless another more systematic basis is more representative of the time pattern in which the economic benefits from the leased assets are consumed by the Group. The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted by using the interest rate implicit in the lease or if this rate cannot be readily determined, the incremental borrowing rate. Lease payments include fixed payments, payments for an optional renewal period and termination option payments. The lease term is the non-cancellable period for which the Group have the right to use an underlying asset, together with (i) periods covered by an option to extend the lease if the Group is reasonably certain to exercise that option, and (ii) periods covered by an option to terminate the lease if the Group is reasonably certain not to exercise that option. The Group has applied judgement to determine the lease term for lease contracts that include renewal options and break clauses. Following initial recognition, the lease liability is measured at amortised cost using the effective interest method. The right-of-use asset is initially measured at cost, which comprises the initial amount of the lease liability adjusted for any lease payments made at or before the commencement date, plus any initial direct costs incurred and an estimate of costs to dismantle and remove the asset less any lease incentives received. After lease commencement, the Group measures right-of-use assets using a cost model, reflecting cost less accumulated depreciation and impairment. The right-of-use asset is depreciated using the straight-line method from the commencement date to the earlier of the end of the useful life of the right-of-use asset or the end of lease term. The Group remeasures the lease liability (and makes a corresponding adjustment to the related right-of-use asset) whenever: \u2022 the lease term has changed or there is a significant event or change in circumstances resulting in a change in the assessment of exercise of a purchase option, in which case the lease liability is remeasured by discounting the revised lease payments using a revised discount rate; \u2022 the lease payments change due to changes in an index or rate or a change in expected payment under a guaranteed residual value, in which cases the lease liability is remeasured by discounting the revised lease payments using an unchanged discount rate unless the lease payments change is due to a change in a floating interest rate, in which case a revised discount rate is used; or \u2022 a lease contract is modified and the lease modification is not accounted for as a separate lease, in which case the lease liability is remeasured based on the lease term of the modified lease by discounting the revised lease payments using a revised discount rate at the effective date of the modification. Goodwill Goodwill is measured as the excess of the sum of the consideration transferred, the amount of any non-controlling interests in the acquiree, and the fair value of the acquirer\u2019s previously held equity interest in the acquiree (if any) over the net of the acquisition-date amounts of the identifiable assets acquired and the liabilities assumed. If, after reassessment, the net of the acquisition-date amounts of the identifiable assets acquired and liabilities assumed exceeds the sum of the consideration transferred, the amount of any non-controlling interests in the acquiree and the fair value of the acquirer\u2019s previously held interest in the acquiree (if any), the excess is recognised immediately in profit or loss as a bargain purchase gain. Following initial recognition, goodwill is measured at cost less any accumulated impairment losses. On acquisition, goodwill is allocated to CGUs expected to benefit from the combination\u2019s synergies. Goodwill is tested annually for impairment or more frequently if events or changes in circumstances indicate that the carrying value may be impaired. Any impairment is recognised immediately in profit or loss. Acquisition-related intangibles An intangible asset, which is an identifiable non-monetary asset without physical substance, is capitalised separately from goodwill as part of a business combination to the extent that it is probable that the expected future economic benefits attributable to the asset will accrue to the Group and that its fair value can be measured reliably. The asset is determined to be identifiable when it is separable (i.e. capable of being divided from the entity and sold, transferred, licensed, rented or exchanged, either individually or together with a related contract, asset or liability) or when it arises from contractual or other legal rights, regardless of whether those rights are transferable or separable from the Group or from other rights and obligations. Subsequent to initial recognition, the acquisition-related intangible assets acquired as part of a business combination, are carried at cost less any accumulated amortisation and any accumulated impairment losses. The carrying amounts of intangible assets with finite lives are reviewed for indicators of impairment at each reporting date and are subject to impairment testing when events or changes in circumstances indicate that the carrying values may not be recoverable. Any impairment charge is taken to profit or loss. The amortisation of intangible assets is calculated to write off the carrying amount of intangible assets with finite lives over their useful lives on a straight-line basis on the assumption of zero residual value. Customer-related intangible assets are amortised over periods ranging from one to seven years. The useful life used to amortise intangible assets relates to the future performance of the assets acquired and management\u2019s estimate of the period over which economic benefit will be derived from the asset. The remaining useful life of intangible assets with finite lives are reviewed at the end of each reporting period and revised where appropriate to reflect the period over which the Group will receive the economic benefit from use. Computer software Costs incurred on the acquisition of computer software and software licences are capitalised. Other costs directly associated with developing and upgrading computer software programs are capitalised once the recognition criteria set out in IAS 38 Intangible Assets are met. There is a full assessment carried out to ensure the computer software does not qualify as software as a service and should be expensed to the profit or loss in the financial year. Following initial recognition, computer software is carried at cost less accumulated amortisation and any accumulated impairment losses. Amortisation is charged to profit or loss during its expected useful life using the straight-line method over the following periods: \u2022 Computer software 3\u20137 years The carrying amount of computer software assets are reviewed for indicators of impairment at each reporting date and are subject to impairment testing when events or changes in circumstances indicate the carrying value may not be recoverable. Investment property Investment property is shown at cost less depreciation and any impairment. The cost of investment property comprises its purchase price and any costs directly attributable to bringing it into working condition for its intended use. Investment property is depreciated so as to write off the cost, less residual value, on a straight-line basis over the expected life of each property. Freehold land is not depreciated. An impairment to investment property is recognised when the carrying value of the asset exceeds the recoverable value. The recoverable value is determined as the higher of the fair value less costs of disposal and the asset\u2019s value in use. Fair value is determined by the Directors, assisted by external property valuers. Rental income arising on investment property is accounted for as an operating lease in line with the requirements of IFRS 16 Leases and is recognised within other operating income. In relation to the recognition of income on the disposal of property, income is recognised when there is an unconditional exchange of contracts, or when all necessary terms and conditions have been fulfilled. An assessment is made at each reporting date as to whether there is any indication that previously recognised impairment losses may no longer exist or may have decreased. If such an indication exists, the recoverable amount is estimated. A previously recognised impairment loss is reversed only if there has been a change in the estimates used to determine the asset\u2019s recoverable amount since the last impairment loss was recognised. If that is the case, the carrying amount of the asset is increased to its recoverable amount. That increased amount cannot exceed the carrying amount that would have been determined, net of depreciation, had no impairment loss been recognised for the asset in prior years. Such reversal is recognised in profit or loss. Inventories Inventories are valued at the lower of cost and net realisable value. Cost is calculated based on first-in, first-out or weighted average as appropriate. Cost includes raw materials, direct labour expenses, cost of conversion and related production and other overheads net of supplier rebates. Net realisable value is the estimated selling price, in the ordinary course of business, less all costs necessary to make the sale. Provisions Provisions are recognised when the Group has a present obligation (legal or constructive) as a result of a past event, it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation. Where there are a number of similar obligations, the likelihood that an outflow will be required in settlement is determined by considering the class of obligation as a whole. A provision is recognised even if the likelihood of an outflow with respect to any one item included in the same class of obligation may be small. Where the Group expects some or all of a provision to be reimbursed, the reimbursement is recognised as a separate asset, but only when the reimbursement is virtually certain. The expense relating to any provision is recognised in the Group Income Statement net of any reimbursement. A contingent liability is disclosed where the existence of an obligation will only be confirmed by future events, or where the amount of the obligation cannot be measured with reasonable reliability. Contingent assets are not recognised but are disclosed where an inflow of economic benefits is probable. Finance income and finance costs Finance income comprises interest income on funds invested. Interest income is recognised in profit or loss as it accrues, using the effective interest method. Finance costs comprise interest expense on borrowings, unwind of discount on liabilities, interest on lease obligations, interest on the net defined benefit pension scheme liabilities, changes in fair value of hedging instruments and other derivatives that are recognised in profit or loss, foreign exchange on inter-company balances and external balances where hedge accounting is not applied. All borrowing costs are recognised in profit or loss using the effective interest method. Financial instruments Cash and cash equivalents and bank overdrafts Cash and cash equivalents are initially recognised at fair value and subsequently carried at amortised cost. Cash and cash equivalents include cash in hand, deposits held on call with banks and other short-term highly liquid investments that are readily convertible to known amounts of cash. These are subject to insignificant risk of changes in value and have an original maturity of three months or less. The Group operates a cash pooling facility which allows subsidiaries of the Group to drawdown on cash from the pool, where the Group has sufficient cash balances. The cash pooling arrangement operated by the Group includes a legal right of offset, however, it does not meet the requirements for offsetting in accordance with IAS 32 Financial Instruments: Presentation and as such bank overdrafts are presented separately to cash on the Group Statement of Financial Position. Trade and other receivables Trade and other receivables are initially recognised at transaction price and subsequently carried at amortised cost, net of allowance for expected credit loss. The Group applies the simplified approach permitted by IFRS 9 Financial Instruments to measure expected credit losses for trade receivables, which requires expected lifetime losses to be recognised from initial recognition. In determining the expected credit losses, the loss rates are determined based on historical payment profiles of sales and the corresponding historical credit loss experience for key customers. The historical loss rates are adjusted to reflect current and forward economic factors if there is evidence to suggest these factors will affect the ability of the customer to settle receivables. Trade receivables are derecognised when the Group no longer controls the contractual rights to those receivables. This is normally the case when the asset is sold or the rights to receive cash flows from the asset have expired, and the Group has not retained substantially all the credit risks and control of the receivable has transferred. Trade and other payables Trade and other payables are initially recorded at fair value and subsequently at amortised cost. Borrowings All loans and borrowings are initially recognised at fair value less any directly attributable transaction costs. After initial recognition, loans and borrowings are subsequently measured at amortised cost using the effective interest method. Borrowings are derecognised when the Group\u2019s obligations specified in the contracts expire, are discharged or cancelled. When the Group modifies the terms of its debt facilities, it determines if the modification is a substantial or non-substantial modification. It is assumed that the terms are substantially different if the discounted present value of the cash flows under the new terms, including any fees paid net of any fees received and discounted using the original effective interest rate is at least 10 per cent different from the discounted present value of the remaining cash flows of the original financial liability. A non-substantial modification to facilities results in the recognition of a modification gain or loss in the Income Statement. A modification gain or loss is determined by recalculating the gross carrying value of the borrowings by discounting the new contractual cash flows using the original effective interest rate and comparing this to the original facility contractual cash flows. The qualifying transaction costs associated with modifying the terms of the borrowings are spread forward by the adjusted effective interest rate. The classification of liabilities, including borrowings, as current or non-current is based on rights that are in existence at the end of the reporting period, unaffected by expectations about whether the Group will exercise any right to defer settlement of a liability. Rights are in existence if covenants are complied with at the end of the reporting period. Derivative financial instruments The activities of the Group expose it to the financial risks of changes in foreign exchange rates and interest rates. The Group uses derivative financial instruments, such as forward foreign exchange contracts, cross-currency swaps and interest rate swap agreements, to hedge these exposures. Derivative financial instruments are initially recognised at fair value on the date a derivative contract is entered into and are subsequently remeasured at fair value. Derivatives are carried as assets when the fair value is positive and as liabilities when the fair value is negative. Derivative instruments which are held for trading and are not designated as effective hedging instruments are classified as a current asset or liability (as appropriate) regardless of maturity if the Group expects that they may be settled within 12 months of the reporting date. All other derivative instruments that are not designated as effective hedging instruments are classified by reference to their maturity date. The full fair value of a hedging derivative is classified as a non-current asset or liability if the remaining maturity of the hedged item is more than 12 months and as a current asset or liability if the maturity of the hedged item is less than 12 months. The fair value of derivative instruments is determined by using valuation techniques. The Group uses its judgement to select the most appropriate valuation methods and makes assumptions that are mainly based on observable market conditions existing at the reporting date. For those derivatives designated as hedges and for which hedge accounting is sought, the hedging relationship is documented at its inception. This documentation identifies the hedging instrument, the hedged item or transaction, the nature of the risk being hedged and how hedge effectiveness will be measured throughout its duration. Such hedges are expected at inception to be highly effective in offsetting changes in fair values or cash flows of hedged items. For the purposes of hedge accounting, derivatives are classified as: \u2022 fair value hedges, when hedging the exposure of changes in the fair value of a recognised asset or liability; \u2022 cash flow hedges, when hedging the exposure to variability in cash flows that are either attributable to a particular risk associated with a recognised asset or liability, or a highly probable forecast transaction; or \u2022 net investment hedges, when hedging the exposure to foreign currency differences between the functional currency of a foreign operation and the functional currency of the parent Any gains or losses arising from changes in the fair value of all other derivatives which are classified as held for trading are taken to the Income Statement and charged to finance income or expense. These may arise from derivatives for which hedge accounting is not applied because they are not designated as hedging instruments. The Group does not use derivatives for trading or speculative purposes. The hedges that the Group has in place are cash flow hedges and the treatment is set out below: Cash flow hedge Where a derivative financial instrument is designated as a hedge of the variability in cash flows of a recognised asset or liability, or a highly probable forecast transaction, the effective part of any gain or loss on the derivative financial instrument is recognised within equity in the hedging reserve, with the ineffective portion being reported in the Income Statement as finance income or finance costs. When a highly probable forecast transaction results in the recognition of a non-financial asset or liability, the cumulative gain or loss is removed from the hedging reserve in equity and included in the initial measurement of the non-financial asset or liability. Otherwise, the associated gains and losses that had previously been recognised within equity in the hedging reserve are transferred to the Income Statement as the cash flows of the hedged item impact profit or loss. Hedge accounting is discontinued when the hedging instrument expires or is sold, terminated, exercised or no longer qualifies for hedge accounting. At that point in time, any cumulative gain or loss on the hedging instrument recognised within equity in the hedging reserve is kept in the hedging reserve until the forecast transaction occurs. If a hedged transaction is no longer anticipated to occur, the net cumulative gain or loss recognised within equity in the hedging reserve is transferred immediately to the Income Statement as finance costs. Taxation The charge/credit for the financial year comprises current and deferred tax. Tax is recognised in profit or loss except to the extent that it relates to items recognised in the Group Statement of Comprehensive Income or directly in equity, in which case the tax is also recognised in the Group Statement of Comprehensive Income or directly in equity, respectively. Current tax payable represents the expected tax payable on the taxable income for the financial year, using tax rates and tax laws enacted or substantively enacted at the reporting date, along with any adjustment to tax payable in respect of previous years. The Group provides in full for deferred tax assets and liabilities (using the liability method), arising from temporary differences between the tax base of assets and liabilities and their carrying amounts in the Group Financial Statements except where they arise from the initial recognition of goodwill or from the initial recognition of an asset or liability that at the date of initial recognition does not affect accounting or taxable profit or loss and does not give rise to equal taxable and deductible temporary differences on a transaction that is not a business combination. Such differences result in an obligation to pay more tax or a right to pay less tax in future periods. A deferred tax asset is only recognised where it is probable that future taxable profits will be available against which the temporary differences giving rise to the asset can be utilised. Deferred tax assets and liabilities are not subject to discounting and are measured at the tax rates that are enacted or substantively enacted at the reporting date. Deferred tax is provided on temporary differences arising on investments in subsidiaries, except where the timing of the reversal of the temporary difference can be controlled and it is probable that the temporary difference will not reverse in the foreseeable future. The Group is subject to income taxes in a number of jurisdictions. Judgement is required in determining the Group\u2019s provision for income taxes. There are many transactions and calculations for which the ultimate tax determination is uncertain during the ordinary course of business. The Group recognises liabilities for tax uncertainties based on estimates of whether additional taxes will be due. Where the final tax outcome of these matters is different from the amounts that were initially recorded, such differences will impact the income tax and deferred tax provisions in the period in which such determination is made. Once it has been concluded that a liability needs to be recognised, the liability is measured based on either (i) the most likely amount or (ii) the expected value depending on which method the Group expects to better predict the resolution of the uncertainty. The assessment is based on the judgement of tax professionals within the Group supported by previous experience in respect of such activities and in certain cases based on specialist independent advice. Employee benefits Defined benefit pension plans All of the legacy defined benefit pension schemes have been closed to future accrual since 31 December 2009. The cost of providing benefits under the Group\u2019s defined benefit pension plans is determined separately for each plan, using the projected unit credit method, by professionally qualified actuaries and arrived at using actuarial assumptions based on market expectations at the reporting date. These valuations attribute entitlement benefits to the current and prior periods to determine current service costs and the present value of defined benefit pension obligations. Remeasurements, comprising of actuarial gains and losses and the return on plan assets (excluding net interest), are recognised immediately in the Group Statement of Financial Position with a corresponding debit or credit to retained earnings through the Group Statement of Comprehensive Income in the period in which they occur. Remeasurements are not reclassified to profit or loss in subsequent periods. Past service costs are recognised in profit or loss on the earlier of: \u2022 the date of the plan amendment or curtailment; and \u2022 the date that the Group recognises restructuring-related costs. Net interest is calculated by applying the discount rate to the net defined benefit pension liability or asset. When a settlement (eliminating all obligations for defined benefits already accrued) or a curtailment (reducing future obligations as a result of a material reduction in the scheme membership or a reduction in future entitlement) occurs, the obligation and related plan assets are remeasured using current actuarial assumptions and the resultant gain or loss is recognised in profit or loss during the period in which the settlement or curtailment occurs. The Group seeks ways to reduce its liabilities through various restructuring activities. When a qualifying insurance policy is purchased for the scheme liabilities, this is treated as a plan asset and the fair value of the insurance policy is determined to be the present value of the related obligations. A settlement will only arise in winding up a scheme, when the Group enters into a transaction that eliminates all further legal or constructive obligations for part or all the benefits provided under a defined benefit plan. The defined benefit pension asset or liability in the Group Statement of Financial Position comprises the total, for each plan, of the present value of the defined benefit pension obligation (using a discount rate based on high-quality corporate bonds) less the fair value of plan assets out of which the obligations are to be settled directly. Fair value is based on market price information, and in the case of quoted securities is the published bid price. For unquoted securities, the most recent publicly available information is used to calculate the fair value, which may differ from the financial year end date. The value of a net pension benefit asset is the present value of any economic benefit the Group reasonably expects to recover by way of refund of surplus from the plan at the end of the plan\u2019s life or reduction in future contributions to the plan. Defined contribution pension plans The group operates defined contribution retirement benefit plans for all qualifying employees. The assets of the plans are held separately from those of the group in funds under the control of trustees. Payments to defined contribution retirement benefit plans are recognised as an expense when employees have rendered service entitling them to the contributions. Employee share-based payments The Group grants equity settled share-based payments to employees (through the Performance Share Plan, the Annual Bonus Plan, Employee ShareSave Scheme, Employee Share Incentive Plan and Restricted Share Plan). The fair value of these is determined at the date of grant and is expensed to profit or loss with a corresponding increase in equity which is spread over the vesting period. The fair value is determined using an appropriate valuation model, as measured at the date of grant, excluding the impact of any non-market conditions. Non-market vesting conditions are included in assumptions about the number of options that are expected to vest. At each reporting date, the Group revises its estimates of the number of options or awards that are expected to vest, recognising any adjustment in profit or loss, with a corresponding adjustment to equity. To the extent that the Group receives a tax deduction relating to services paid for by means of share awards or options, deferred tax is provided on the basis of the difference between the market price of the underlying equity as at the date of grant and the exercise price of the option. As a result, the deferred tax impact of share options will not directly correlate with the expense reported in profit or loss. To the extent that the deductible difference exceeds the cumulative charge to the Group Income Statement, it is recorded in equity. When the exercise of share options results in the issuance of shares, the proceeds received are credited to the share capital and share premium accounts. Government grants Government grants for the acquisition of assets are recognised at their fair value when there is reasonable assurance that the grant will be received and any conditions attached to them have been fulfilled. The grant is held on the Statement of Financial Position as a deferred credit and released to the Group Income Statement over the periods necessary to match the related depreciation charges, or other expenses of the asset, as they are incurred. Research and development Expenditure on research and development is recognised as an expense in the period in which it is incurred. An asset is recognised only when all the conditions set out in IAS 38 Intangible Assets are met. Exceptional items The Group has adopted an income statement format that seeks to highlight exceptional items within the Group\u2019s results for the financial year. Judgement is used by the Group in assessing the particular items which by virtue of their quantitative scale and/or qualitative nature should be disclosed as exceptional items. Such items may include, but are not limited to, significant reorganisation programmes, profits or losses on termination of operations, significant impairments of assets, transaction and integration costs related to acquisition activity, transaction costs related to disposal activity and litigation costs and settlement. Exceptional items are included in a separate column within the Income Statement caption to which they relate and are separately disclosed in the Notes to the Group Financial Statements. Where an item that has been classified as exceptional spans more than one reporting period such as a multi-year restructuring programme, it will also be presented as exceptional in the following period for consistency of presentation. The Group separately presents the cash paid for exceptional items in the Group Statement of Cash Flows and the tax impact in the exceptional note disclosure. Share capital Ordinary Shares Ordinary Shares are classified as equity. Incremental costs directly attributable to the issue of new shares or options are taken as a deduction from equity, net of tax, from the proceeds. Own Share Reserve The Own Share Reserve relates to Ordinary Shares in the Company, which are held in trust. The shares held in trust are granted to the beneficiaries of the Group\u2019s employee share award schemes when the relevant conditions of the schemes are satisfied, with a transfer between the own share reserve and retained earnings when the transfer occurs.", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-573": { "value": "General information Greencore Group plc (\u2018the Company\u2019), registered number 170116, together with its subsidiaries (\u2018the Group\u2019) is a manufacturer of convenience foods in the UK. The Company is a public limited company incorporated and domiciled in the Republic of Ireland and the Company\u2019s shares are publicly traded on the London Stock Exchange. The address of its registered office is Fourth Floor, Block 2, Dublin Airport Central, Dublin Airport, K67 E2H3, Ireland. ", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-8": { "value": "Greencore Group plc", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-571": { "value": "Greencore Group plc", "dimensions": { "concept": "ifrs-full:NameOfParentEntity", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-9": { "value": "public limited company", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-570": { "value": "Republic of Ireland", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-10": { "value": "Republic of Ireland", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-11": { "value": "Fourth Floor, Block 2, Dublin Airport Central, Dublin Airport, K67 E2H3, Ireland", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-574": { "value": "
Statement of compliance
The Group Financial Statements of Greencore Group plc have been prepared in accordance with International Financial Reporting Standards
(\u2018IFRS\u2019) and their interpretations approved by the International Accounting Standards Board (\u2018IASB\u2019) as adopted by the European Union (\u2018EU\u2019) and
those parts of the Companies Act 2014, applicable to companies reporting under IFRS.
", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-576": { "value": "Basis of preparation The Group Financial Statements, which are presented in sterling and rounded to the nearest million (unless otherwise stated), have been prepared on a going concern basis under the historical cost convention, except where assets and liabilities are stated at fair value in accordance with relevant accounting policies. The Group Financial Statements are prepared to the Friday nearest to 30 September. Accordingly, these Financial Statements are prepared for the 52-week period ended 26 September 2025 (\u2018financial year\u2019). Comparatives are for the 52-week period ended 27 September 2024. The Statement of Financial Position has been prepared as at 26 September 2025 and comparatives prepared as at 27 September 2024. The accounting policies applied in the preparation of the Group Financial Statements for the financial year ended 26 September 2025 have been applied consistently by the Group and have been consistently applied to all financial years presented, unless otherwise stated. The material accounting policy information adopted by the Group is set out below. ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-625": { "value": "
The Group Financial Statements, which are presented in sterling and rounded to the nearest million (unless otherwise stated), have been
prepared on a going concern basis under the historical cost convention, except where assets and liabilities are stated at fair value in accordance
with relevant accounting policies.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-575": { "value": "
Going concern
The Directors, after making enquiries and having considered the business activities of the Group, have a reasonable expectation that the Group
has adequate resources to continue operating as a going concern for the foreseeable future.
In the current period, the Group\u2019s performance has continued to improve, which has driven a further reduction in net debt and corresponding
increase in headroom versus our available facilities, with cash and undrawn committed bank facilities of \u00a3341.1m at 26 September 2025 (2024:
\u00a3279.4m) and leverage (the ratio of Net Debt to Adjusted EBITDA as measured under financing agreements) decreasing to 0.4x (FY24: 1.0x).
The Group continues to ensure appropriate financing is available and during FY25, extended the \u00a3350.0m revolving credit facility (\u2018RCF\u2019) by one
year to November 2029. Subsequent to the year end, a further one year extension was agreed, extending the maturity date to November 2030.
As a result of the improved financial performance, liquidity available to the Group and the strong trading relationships with its customers and
suppliers, the Directors believe that the Group is well placed to manage its business risks successfully.
For the purpose of the going concern assessment, the Group have used the latest internally approved forecasts and strategic plan as a base case
which takes into account the Group\u2019s current position and future prospects. The Group have used this to produce downside and severe downside
scenarios which consider the potential impact of commercial risks materialising which would result in a decrease in volume along with under delivery
of targets set out under the Group\u2019s Commercial and Operational Excellence programmes and the impact of under-recovery of inflation. The
Group has also modelled the potential impact of additional climate-related expenditure that may be required if certain climate related risks were to
materialise. The impact on revenue; profit; and cashflow are modelled, including the consequential impact on working capital and bank covenants.
Based on the forecast cashflows, throughout the 24-month period from the year end date, the Group is satisfied that it has sufficient resources
available and has adequate headroom to meet its covenant requirements (as set out on page 172 within the Bank Borrowings section) and if
needed, the Group could employ mitigants within its control, which would include a reduction in non-business critical capital projects and other
discretionary cash flow items.
Given the impending Bakkavor acquisition, we have also undertaken going concern analysis on a combined group basis, using internally
approved forecast and strategic plans for Greencore and available information for Bakkavor. As part of this transaction, we have obtained
facilities of \u00a3825.0m to fund the acquisition and therefore, ensure sufficient liquidity on completion. The acquisition facilities have maturities of
between one and five years. Based on the forecast cashflows, and ability to employ mitigants within the combined group\u2019s control, the Group
is satisfied that it has sufficient resources available and adequate headroom to meet its covenant requirements.
As a result, the Directors believe that appropriate consideration has been given to the existing Group and the potential impact of the acquisition
of Bakkavor in undertaking the going concern assessment. The Group has sufficient liquidity to manage through a range of different cashflow
scenarios over the next 24 months from the year end date. Accordingly, the Directors adopt the going concern basis in preparing these Group
Financial Statements.
", "dimensions": { "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-577": { "value": "
Significant accounting judgements and significant sources of estimation uncertainty
The preparation of the Group Financial Statements in accordance with IFRS requires management to make certain estimates, assumptions and
judgements that affect the application of accounting policies and the reported amounts of assets, liabilities, income and expenses. Estimates
and underlying assumptions are reviewed on an ongoing basis. Changes in accounting estimates may be necessary if there are changes in the circumstances on which the estimate was based or as a result of new information or more experience. Such changes are recognised in the financial year in which the estimate is revised. Therefore, although these estimates are based on management\u2019s best estimate of the amount, event or actions, actual results ultimately may differ from those estimates. The Group has considered the impact of climate change on the Financial Statements in the going concern assessment and goodwill impairment testing, as climate-related expenditure is recorded in the underlying budget and strategic plan. The Group has also considered the impact of climate change on the impairment of non-financial assets (Notes 12 and 13) and as part of the assumptions underpinning the retirement benefit obligations (Note 24). Significant accounting judgements Below are the significant accounting judgements, apart from those involving estimations (which are dealt with separately below), that are exercised in applying the Group accounting policies. Disclosure of items as exceptional items (Note 7) The Group consider that items of income or expense which by virtue of their quantitative scale and/or qualitative nature should be disclosed separately if the Group Financial Statements are to fairly present the financial performance of the Group. The Group label these items collectively as \u2018exceptional items\u2019. Determining which transactions are to be considered exceptional in nature is often a subjective matter, therefore the Group consider this to be a significant judgement. However, circumstances that the Group believe would give rise to exceptional items for separate disclosure are outlined in the exceptional accounting policy on page 155. All exceptional items are included on the appropriate Income Statement line item to which they relate. In addition, for clarity, separate disclosure is made of all items in one column on the face of the Group Income Statement. Taxation (Note 9) Provisions for current and deferred taxes require judgement in areas where the treatment of certain items may be the subject of debate with tax authorities. The Group provide for current and deferred taxes using the method that best predicts the resolution of the uncertainty. The Group is required to consider the range of possible outcomes for a number of transactions and/or calculations across all the jurisdictions where the Group is subject to income taxes and to provide for current and deferred taxes accordingly, applying either the \u2018expected value method\u2019 or the \u2018most likely method\u2019 for each uncertainty dependent on the method that we expect to better predict the resolution of the uncertainty in each case. The Group consider this to be a judgemental area, due to the increasing complexity and significant changes in tax legislation. Recognition of deferred tax assets requires consideration of the value of those assets and the likelihood that those assets will be utilised in the foreseeable future. The recognition relies on the availability of sound and relatively detailed forecast information regarding the future performance of the business which has the legal right to utilise the deferred tax assets. Provisions (Note 23) The recognition of provisions is a significant judgement in the preparation of the Group Financial Statements due to the uncertainty around the timing or amount for which the provision will be settled. The Group recognises provisions for property dilapidation, remediation or closure costs and other items such as restructuring or legal provisions. Provisions are recognised when the Group has a present obligation (legal or constructive) as a result of a past event, it is probable that an outflow of resources will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation. These obligations recognised in the Group Financial Statements require judgement, as to the level of provision to be recognised, based on the information available to management at the time of determination of the liability and the timing of when these obligations will be settled, which can span over a number of years. Provisions are reassessed at each reporting date. In the current financial year, the Group assessed the level of provisions in place and determined that additional provisions were required in respect of lease dilapidations and litigation claims. This resulted in an increase to provisions of \u00a33.6m during the current financial year. The Group holds \u00a312.3m of provisions at 26 September 2025 (2024: \u00a38.7m). Significant sources of estimation uncertainty The Group\u2019s significant estimates are those with a significant risk of resulting in a material adjustment to the carrying amounts of assets and liabilities within the next financial year. Estimates are continually reviewed and assessed on an ongoing basis and are considered with reference to historical experience and future projections, including expectations of future events that are believed to be reasonable and relevant to the circumstances. The Group makes estimates and assumptions concerning the future and the resulting accounting estimates may not equal the related actual results. Revisions to estimates are recognised prospectively. Impairment of goodwill (Note 12) The Group has capitalised goodwill of \u00a3447.3m at 26 September 2025 (2024: \u00a3447.3m). Goodwill is required to be tested for impairment at least annually or more frequently if changes in circumstances or the occurrence of events indicating potential impairment exist.
Impairment of goodwill (Note 12)
The Group considers the impairment of goodwill to be a significant estimate for FY25 due to the subjectivity of the assumptions used.
The Group uses the present value of future cash flows to determine the recoverable amount. In calculating the value in use, management
assessment and estimation is required in forecasting cash flows of Cash Generating Units (\u2018CGUs\u2019), in determining terminal growth values and in
setting an appropriate discount rate. Sensitivities to changes in assumptions, including the potentially monetary impacts of climate-related risks
are detailed in Note 12.
Post-retirement benefits (Note 24)
The Group has identified post-retirement benefits as a significant source of estimation uncertainty in the preparation of the Group Financial
Statements for FY25. While the Group has de-risked the retirement benefit obligation through restructures in previous periods, there is still
significant estimates used in the estimation of, and accounting for, retirement benefit obligations in conjunction with independent actuaries.
These involve estimating the actuarial assumptions including mortality rates of members, increase in pension payments and inflation-linked
increases to certain obligations and discount rates used in estimating the present value of the schemes assets and liabilities, these include
expectations around climate change and its impact on mortality rates, particularly future mortality rates.
Details of the financial position of the post-retirement benefit schemes and the sensitivity of assumptions are set out in Note 24.
", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-579": { "value": "
New standards and interpretations
The following changes to IFRS became effective or were adopted by the Group during the financial year but did not result in material changes
to the Group\u2019s Consolidated Financial Statements:
\u2022 Amendments to IFRS 16 Lease Liability in Sale and Leaseback Arrangements
\u2022 Amendment to IAS 1 Classification of Liabilities as Current or Non-current
\u2022 Amendment to IAS 1 Classification of Liabilities as Current or Non-current \u2013 Deferral of Effective Date
\u2022 Amendment to IAS 1 Non-current Liabilities with Covenants
\u2022 Amendments to IAS 7 and IFRS 7 Supplier Finance Arrangements
New and amended standards and interpretations not yet mandatorily effective
The Group has not applied certain new standards, amendments and interpretations to existing standards which are not yet mandatorily effective:
\u2022 Amendments to IAS 21 Lack of Exchangeability
\u2022 Annual Improvements Volume 11
\u2022 Amendments to the Classification and Measurement of Financial Instruments (Amendments to IFRS 9 and IFRS 7)
\u2022 Contracts Referencing Nature-dependent Electricity \u2013 Amendments to IFRS 9 and IFRS 7
\u2022 IFRS 19 Subsidiaries without Public Accountability: Disclosures*
\u2022 IFRS 18 Presentation and Disclosure in Financial Statements*
* The above standards/amendments have not yet been endorsed by the EU.
", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-627": { "value": "New standards and interpretations The following changes to IFRS became effective or were adopted by the Group during the financial year but did not result in material changes to the Group\u2019s Consolidated Financial Statements: \u2022 Amendments to IFRS 16 Lease Liability in Sale and Leaseback Arrangements \u2022 Amendment to IAS 1 Classification of Liabilities as Current or Non-current \u2022 Amendment to IAS 1 Classification of Liabilities as Current or Non-current \u2013 Deferral of Effective Date \u2022 Amendment to IAS 1 Non-current Liabilities with Covenants \u2022 Amendments to IAS 7 and IFRS 7 Supplier Finance Arrangements ", "dimensions": { "concept": "ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-628": { "value": "New and amended standards and interpretations not yet mandatorily effective The Group has not applied certain new standards, amendments and interpretations to existing standards which are not yet mandatorily effective: \u2022 Amendments to IAS 21 Lack of Exchangeability \u2022 Annual Improvements Volume 11 \u2022 Amendments to the Classification and Measurement of Financial Instruments (Amendments to IFRS 9 and IFRS 7) \u2022 Contracts Referencing Nature-dependent Electricity \u2013 Amendments to IFRS 9 and IFRS 7 \u2022 IFRS 19 Subsidiaries without Public Accountability: Disclosures* \u2022 IFRS 18 Presentation and Disclosure in Financial Statements* * The above standards/amendments have not yet been endorsed by the EU. ", "dimensions": { "concept": "ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-580": { "value": "Basis of consolidation The Group Financial Statements comprise the Financial Statements of the parent undertaking and its subsidiary undertakings. Subsidiaries Subsidiary undertakings are included in the Group Financial Statements from the date on which control over the operating and financial policies is obtained and cease to be consolidated from the date on which control is transferred out of the Group. The Group controls an entity when it has power over the entity, is exposed to, or has rights, to variable returns from its involvement with the entity; and has the ability to use its power over the entity to affect the amount of the returns. The Group reassess whether or not it controls an investee if facts and circumstances indicate that there are changes to one or more of the elements of control. All intra-group transactions, balances and unrealised gains on transactions between Group undertakings are eliminated on consolidation. Unrealised losses are also eliminated, except where they provide evidence of impairment. ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-626": { "value": "
Subsidiaries
Subsidiary undertakings are included in the Group Financial Statements from the date on which control over the operating and financial policies is
obtained and cease to be consolidated from the date on which control is transferred out of the Group. The Group controls an entity when it has
power over the entity, is exposed to, or has rights, to variable returns from its involvement with the entity; and has the ability to use its power over
the entity to affect the amount of the returns. The Group reassess whether or not it controls an investee if facts and circumstances indicate that
there are changes to one or more of the elements of control. All intra-group transactions, balances and unrealised gains on transactions between
Group undertakings are eliminated on consolidation. Unrealised losses are also eliminated, except where they provide evidence of impairment.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-578": { "value": "
Revenue recognition
The Group\u2019s revenue is primarily derived from the manufacture of convenience food products and all revenue relates to revenue from contracts
with customers. The Group\u2019s customer contracts typically include one performance obligation (being the delivery of the related product), with
revenue recognised when the performance obligation is satisfied.
Revenue is measured based on the consideration specified in a contract with a customer and represents the transaction price of the sale of
goods and rendering of services to external customers, net of value added tax and rebates in the ordinary course of the Group\u2019s activities.
Many of the Group\u2019s revenue contracts include an element of variable consideration, such as trade discounts, namely in the form of rebate
arrangements or other incentives to customers. The arrangements can take the form of volume and fixed rebates, marketing fund contributions,
promotional fund contributions or lump sum incentives. The Group recognises revenue, net of such incentives in the period in which the
arrangement applies, only when it is highly probable a significant reversal in the cumulative amount of revenue will not occur. Volume-based
rebates are calculated based on the Group\u2019s estimate of rebates expected to be paid to customers using the \u2018most likely amount\u2019 in line with
IFRS 15 Revenue from Contracts with Customers requirements, whereas fixed rebates are accounted for as a reduction in revenue over the life
of the contract.
Revenue is recognised at a point in time, when control of the goods is transferred to the customer, which is determined to be either when the
goods are dispatched or received by the customer, depending on individual contracts.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-581": { "value": "
Supplier rebates
The Group enters into rebate arrangements with its suppliers, which are volume related. These supplier rebates are earned in line with the
relevant supplier rebate agreement in the financial year and are recognised as a deduction from cost of sales, based on the entitlement that has
been earned up to the reporting date, for each relevant supplier arrangement.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscountsAndRebatesExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-583": { "value": "
Property, plant and equipment
Freehold land and capital work in progress are stated at cost less impairment, if any. All other property, plant and equipment are shown at cost less
depreciation and any impairments. The cost of all property, plant and equipment comprises its purchase price and any directly attributable costs.
Depreciation is provided so as to write off the cost less residual value of each item of property, plant and equipment during its expected useful
life using the straight-line method over the following periods:
\u2022 Freehold and long leasehold buildings 25\u201350 years
\u2022 Plant and machinery 3\u201325 years
\u2022 Fixtures and fittings 3\u201325 years
Useful lives and residual values are reassessed annually.
Subsequent costs incurred relating to specific assets are included in an asset\u2019s carrying amount or recognised as a separate asset, as appropriate,
only when it is probable that future economic benefits associated with the item will flow to the Group and the cost of the item can be measured
reliably. All other costs are charged to the profit or loss during the financial period in which they are incurred.
The carrying amounts of property, plant and equipment are reviewed for impairment when events or changes in circumstances indicate that the
carrying amounts may not be recoverable. When the carrying amount exceeds the estimated recoverable amount, the assets are written down
to their recoverable amount.
The recoverable amount of property, plant and equipment is the greater of fair value less costs of disposal and value in use. In assessing value in
use, estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of
the time value of money and the risks specific to the asset. Impairment losses are recognised in profit or loss.
An assessment is made at each reporting date as to whether there is any indication that previously recognised impairment losses may no longer
exist or may have decreased. If such an indication exists, the recoverable amount is estimated. A previously recognised impairment loss is
reversed only if there has been a change in the estimates used to determine the asset\u2019s recoverable amount since the last impairment loss was
recognised. If that is the case, the carrying amount of the asset is increased to its recoverable amount. That increased amount cannot exceed
the carrying amount that would have been determined, net of depreciation, had no impairment loss been recognised for the asset in prior years.
Such reversal is recognised in profit or loss. Following the recognition or reversal of an impairment loss, the depreciation charge applicable to
the asset is adjusted prospectively in order to systematically allocate the revised carrying amount, net of any residual value, over the remaining
useful life.
Gains or losses on the disposal of property, plant and equipment represent the difference between the net proceeds and the carrying amount
at the date of sale.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-629": { "value": "Property, plant and equipment Freehold land and capital work in progress are stated at cost less impairment, if any. All other property, plant and equipment are shown at cost less depreciation and any impairments. The cost of all property, plant and equipment comprises its purchase price and any directly attributable costs. Depreciation is provided so as to write off the cost less residual value of each item of property, plant and equipment during its expected useful life using the straight-line method over the following periods: \u2022 Freehold and long leasehold buildings 25\u201350 years \u2022 Plant and machinery 3\u201325 years \u2022 Fixtures and fittings 3\u201325 years Useful lives and residual values are reassessed annually. Subsequent costs incurred relating to specific assets are included in an asset\u2019s carrying amount or recognised as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the Group and the cost of the item can be measured reliably. All other costs are charged to the profit or loss during the financial period in which they are incurred. The carrying amounts of property, plant and equipment are reviewed for impairment when events or changes in circumstances indicate that the carrying amounts may not be recoverable. When the carrying amount exceeds the estimated recoverable amount, the assets are written down to their recoverable amount. The recoverable amount of property, plant and equipment is the greater of fair value less costs of disposal and value in use. In assessing value in use, estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. Impairment losses are recognised in profit or loss. An assessment is made at each reporting date as to whether there is any indication that previously recognised impairment losses may no longer exist or may have decreased. If such an indication exists, the recoverable amount is estimated. A previously recognised impairment loss is reversed only if there has been a change in the estimates used to determine the asset\u2019s recoverable amount since the last impairment loss was recognised. If that is the case, the carrying amount of the asset is increased to its recoverable amount. That increased amount cannot exceed the carrying amount that would have been determined, net of depreciation, had no impairment loss been recognised for the asset in prior years. Such reversal is recognised in profit or loss. Following the recognition or reversal of an impairment loss, the depreciation charge applicable to the asset is adjusted prospectively in order to systematically allocate the revised carrying amount, net of any residual value, over the remaining useful life. Gains or losses on the disposal of property, plant and equipment represent the difference between the net proceeds and the carrying amount at the date of sale. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-582": { "value": "
Leases
The Group leases various properties, motor vehicles and equipment. Rental contracts are typically made for fixed periods but may have
extension options. Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions.
At inception of a contract, the Group assesses whether a contract is, or contains, a lease. A right-of-use asset and lease liability are recognised at
commencement for contracts containing a lease, with the exception of leases with a term of 12 months or less or leases where the underlying
asset is of low value. For those leases, the Group recognises the lease payments as an operating expense on a straight-line basis over the term of
the lease unless another more systematic basis is more representative of the time pattern in which the economic benefits from the leased assets
are consumed by the Group.
The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted by using
the interest rate implicit in the lease or if this rate cannot be readily determined, the incremental borrowing rate. Lease payments include fixed
payments, payments for an optional renewal period and termination option payments. The lease term is the non-cancellable period for which
the Group have the right to use an underlying asset, together with (i) periods covered by an option to extend the lease if the Group is reasonably
certain to exercise that option, and (ii) periods covered by an option to terminate the lease if the Group is reasonably certain not to exercise that
option. The Group has applied judgement to determine the lease term for lease contracts that include renewal options and break clauses.
Following initial recognition, the lease liability is measured at amortised cost using the effective interest method.
The right-of-use asset is initially measured at cost, which comprises the initial amount of the lease liability adjusted for any lease payments
made at or before the commencement date, plus any initial direct costs incurred and an estimate of costs to dismantle and remove the asset
less any lease incentives received. After lease commencement, the Group measures right-of-use assets using a cost model, reflecting cost less
accumulated depreciation and impairment. The right-of-use asset is depreciated using the straight-line method from the commencement date
to the earlier of the end of the useful life of the right-of-use asset or the end of lease term.
The Group remeasures the lease liability (and makes a corresponding adjustment to the related right-of-use asset) whenever:
\u2022 the lease term has changed or there is a significant event or change in circumstances resulting in a change in the assessment of exercise
of a purchase option, in which case the lease liability is remeasured by discounting the revised lease payments using a revised discount rate;
\u2022 the lease payments change due to changes in an index or rate or a change in expected payment under a guaranteed residual value, in which
cases the lease liability is remeasured by discounting the revised lease payments using an unchanged discount rate unless the lease payments
change is due to a change in a floating interest rate, in which case a revised discount rate is used; or
\u2022 a lease contract is modified and the lease modification is not accounted for as a separate lease, in which case the lease liability is remeasured
based on the lease term of the modified lease by discounting the revised lease payments using a revised discount rate at the effective date of
the modification.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-630": { "value": "
Goodwill
Goodwill is measured as the excess of the sum of the consideration transferred, the amount of any non-controlling interests in the acquiree,
and the fair value of the acquirer\u2019s previously held equity interest in the acquiree (if any) over the net of the acquisition-date amounts of the
identifiable assets acquired and the liabilities assumed. If, after reassessment, the net of the acquisition-date amounts of the identifiable assets
acquired and liabilities assumed exceeds the sum of the consideration transferred, the amount of any non-controlling interests in the acquiree
and the fair value of the acquirer\u2019s previously held interest in the acquiree (if any), the excess is recognised immediately in profit or loss as a
bargain purchase gain.
Following initial recognition, goodwill is measured at cost less any accumulated impairment losses. On acquisition, goodwill is allocated to CGUs
expected to benefit from the combination\u2019s synergies. Goodwill is tested annually for impairment or more frequently if events or changes in
circumstances indicate that the carrying value may be impaired. Any impairment is recognised immediately in profit or loss.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-584": { "value": "Goodwill Goodwill is measured as the excess of the sum of the consideration transferred, the amount of any non-controlling interests in the acquiree, and the fair value of the acquirer\u2019s previously held equity interest in the acquiree (if any) over the net of the acquisition-date amounts of the identifiable assets acquired and the liabilities assumed. If, after reassessment, the net of the acquisition-date amounts of the identifiable assets acquired and liabilities assumed exceeds the sum of the consideration transferred, the amount of any non-controlling interests in the acquiree and the fair value of the acquirer\u2019s previously held interest in the acquiree (if any), the excess is recognised immediately in profit or loss as a bargain purchase gain. Following initial recognition, goodwill is measured at cost less any accumulated impairment losses. On acquisition, goodwill is allocated to CGUs expected to benefit from the combination\u2019s synergies. Goodwill is tested annually for impairment or more frequently if events or changes in circumstances indicate that the carrying value may be impaired. Any impairment is recognised immediately in profit or loss. Acquisition-related intangibles An intangible asset, which is an identifiable non-monetary asset without physical substance, is capitalised separately from goodwill as part of a business combination to the extent that it is probable that the expected future economic benefits attributable to the asset will accrue to the Group and that its fair value can be measured reliably. The asset is determined to be identifiable when it is separable (i.e. capable of being divided from the entity and sold, transferred, licensed, rented or exchanged, either individually or together with a related contract, asset or liability) or when it arises from contractual or other legal rights, regardless of whether those rights are transferable or separable from the Group or from other rights and obligations. Subsequent to initial recognition, the acquisition-related intangible assets acquired as part of a business combination, are carried at cost less any accumulated amortisation and any accumulated impairment losses. The carrying amounts of intangible assets with finite lives are reviewed for indicators of impairment at each reporting date and are subject to impairment testing when events or changes in circumstances indicate that the carrying values may not be recoverable. Any impairment charge is taken to profit or loss. The amortisation of intangible assets is calculated to write off the carrying amount of intangible assets with finite lives over their useful lives on a straight-line basis on the assumption of zero residual value. Customer-related intangible assets are amortised over periods ranging from one to seven years. The useful life used to amortise intangible assets relates to the future performance of the assets acquired and management\u2019s estimate of the period over which economic benefit will be derived from the asset. The remaining useful life of intangible assets with finite lives are reviewed at the end of each reporting period and revised where appropriate to reflect the period over which the Group will receive the economic benefit from use. Computer software Costs incurred on the acquisition of computer software and software licences are capitalised. Other costs directly associated with developing and upgrading computer software programs are capitalised once the recognition criteria set out in IAS 38 Intangible Assets are met. There is a full assessment carried out to ensure the computer software does not qualify as software as a service and should be expensed to the profit or loss in the financial year. Following initial recognition, computer software is carried at cost less accumulated amortisation and any accumulated impairment losses. Amortisation is charged to profit or loss during its expected useful life using the straight-line method over the following periods: \u2022 Computer software 3\u20137 years The carrying amount of computer software assets are reviewed for indicators of impairment at each reporting date and are subject to impairment testing when events or changes in circumstances indicate the carrying value may not be recoverable. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-659": { "value": "Goodwill Goodwill is measured as the excess of the sum of the consideration transferred, the amount of any non-controlling interests in the acquiree, and the fair value of the acquirer\u2019s previously held equity interest in the acquiree (if any) over the net of the acquisition-date amounts of the identifiable assets acquired and the liabilities assumed. If, after reassessment, the net of the acquisition-date amounts of the identifiable assets acquired and liabilities assumed exceeds the sum of the consideration transferred, the amount of any non-controlling interests in the acquiree and the fair value of the acquirer\u2019s previously held interest in the acquiree (if any), the excess is recognised immediately in profit or loss as a bargain purchase gain. Following initial recognition, goodwill is measured at cost less any accumulated impairment losses. On acquisition, goodwill is allocated to CGUs expected to benefit from the combination\u2019s synergies. Goodwill is tested annually for impairment or more frequently if events or changes in circumstances indicate that the carrying value may be impaired. Any impairment is recognised immediately in profit or loss. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-631": { "value": "
Acquisition-related intangibles
An intangible asset, which is an identifiable non-monetary asset without physical substance, is capitalised separately from goodwill as part of
a business combination to the extent that it is probable that the expected future economic benefits attributable to the asset will accrue to the
Group and that its fair value can be measured reliably. The asset is determined to be identifiable when it is separable (i.e. capable of being divided
from the entity and sold, transferred, licensed, rented or exchanged, either individually or together with a related contract, asset or liability) or
when it arises from contractual or other legal rights, regardless of whether those rights are transferable or separable from the Group or from
other rights and obligations.
Subsequent to initial recognition, the acquisition-related intangible assets acquired as part of a business combination, are carried at cost less any
accumulated amortisation and any accumulated impairment losses. The carrying amounts of intangible assets with finite lives are reviewed for
indicators of impairment at each reporting date and are subject to impairment testing when events or changes in circumstances indicate that the
carrying values may not be recoverable. Any impairment charge is taken to profit or loss.
The amortisation of intangible assets is calculated to write off the carrying amount of intangible assets with finite lives over their useful lives on
a straight-line basis on the assumption of zero residual value. Customer-related intangible assets are amortised over periods ranging from one
to seven years.
The useful life used to amortise intangible assets relates to the future performance of the assets acquired and management\u2019s estimate of the
period over which economic benefit will be derived from the asset. The remaining useful life of intangible assets with finite lives are reviewed at
the end of each reporting period and revised where appropriate to reflect the period over which the Group will receive the economic benefit
from use.
Computer software
Costs incurred on the acquisition of computer software and software licences are capitalised. Other costs directly associated with developing
and upgrading computer software programs are capitalised once the recognition criteria set out in IAS 38 Intangible Assets are met. There is a
full assessment carried out to ensure the computer software does not qualify as software as a service and should be expensed to the profit or
loss in the financial year.
Following initial recognition, computer software is carried at cost less accumulated amortisation and any accumulated impairment losses.
Amortisation is charged to profit or loss during its expected useful life using the straight-line method over the following periods:
\u2022 Computer software 3\u20137 years
The carrying amount of computer software assets are reviewed for indicators of impairment at each reporting date and are subject to
impairment testing when events or changes in circumstances indicate the carrying value may not be recoverable.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-589": { "value": "
Investment property
Investment property is shown at cost less depreciation and any impairment. The cost of investment property comprises its purchase price and
any costs directly attributable to bringing it into working condition for its intended use. Investment property is depreciated so as to write off the
cost, less residual value, on a straight-line basis over the expected life of each property. Freehold land is not depreciated.
An impairment to investment property is recognised when the carrying value of the asset exceeds the recoverable value. The recoverable value
is determined as the higher of the fair value less costs of disposal and the asset\u2019s value in use. Fair value is determined by the Directors, assisted
by external property valuers.
Rental income arising on investment property is accounted for as an operating lease in line with the requirements of IFRS 16 Leases and is
recognised within other operating income.
In relation to the recognition of income on the disposal of property, income is recognised when there is an unconditional exchange of contracts,
or when all necessary terms and conditions have been fulfilled.
An assessment is made at each reporting date as to whether there is any indication that previously recognised impairment losses may no longer
exist or may have decreased. If such an indication exists, the recoverable amount is estimated. A previously recognised impairment loss is
reversed only if there has been a change in the estimates used to determine the asset\u2019s recoverable amount since the last impairment loss was
recognised. If that is the case, the carrying amount of the asset is increased to its recoverable amount. That increased amount cannot exceed
the carrying amount that would have been determined, net of depreciation, had no impairment loss been recognised for the asset in prior years.
Such reversal is recognised in profit or loss.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-585": { "value": "
Inventories
Inventories are valued at the lower of cost and net realisable value. Cost is calculated based on first-in, first-out or weighted average as appropriate.
Cost includes raw materials, direct labour expenses, cost of conversion and related production and other overheads net of supplier rebates.
Net realisable value is the estimated selling price, in the ordinary course of business, less all costs necessary to make the sale.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-587": { "value": "
Provisions
Provisions are recognised when the Group has a present obligation (legal or constructive) as a result of a past event, it is probable that an
outflow of resources embodying economic benefits will be required to settle the obligation, and a reliable estimate can be made of the amount
of the obligation.
Where there are a number of similar obligations, the likelihood that an outflow will be required in settlement is determined by considering the
class of obligation as a whole. A provision is recognised even if the likelihood of an outflow with respect to any one item included in the same
class of obligation may be small.
Where the Group expects some or all of a provision to be reimbursed, the reimbursement is recognised as a separate asset, but only when the
reimbursement is virtually certain. The expense relating to any provision is recognised in the Group Income Statement net of any reimbursement.
A contingent liability is disclosed where the existence of an obligation will only be confirmed by future events, or where the amount of the
obligation cannot be measured with reasonable reliability. Contingent assets are not recognised but are disclosed where an inflow of economic
benefits is probable.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-586": { "value": "
Finance income and finance costs
Finance income comprises interest income on funds invested. Interest income is recognised in profit or loss as it accrues, using the effective
interest method.
Finance costs comprise interest expense on borrowings, unwind of discount on liabilities, interest on lease obligations, interest on the net
defined benefit pension scheme liabilities, changes in fair value of hedging instruments and other derivatives that are recognised in profit or loss,
foreign exchange on inter-company balances and external balances where hedge accounting is not applied. All borrowing costs are recognised
in profit or loss using the effective interest method.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-660": { "value": "Finance income and finance costs Finance income comprises interest income on funds invested. Interest income is recognised in profit or loss as it accrues, using the effective interest method. Finance costs comprise interest expense on borrowings, unwind of discount on liabilities, interest on lease obligations, interest on the net defined benefit pension scheme liabilities, changes in fair value of hedging instruments and other derivatives that are recognised in profit or loss, foreign exchange on inter-company balances and external balances where hedge accounting is not applied. All borrowing costs are recognised in profit or loss using the effective interest method. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-632": { "value": "Finance income and finance costs Finance income comprises interest income on funds invested. Interest income is recognised in profit or loss as it accrues, using the effective interest method. Finance costs comprise interest expense on borrowings, unwind of discount on liabilities, interest on lease obligations, interest on the net defined benefit pension scheme liabilities, changes in fair value of hedging instruments and other derivatives that are recognised in profit or loss, foreign exchange on inter-company balances and external balances where hedge accounting is not applied. All borrowing costs are recognised in profit or loss using the effective interest method. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-588": { "value": "Financial instruments Cash and cash equivalents and bank overdrafts Cash and cash equivalents are initially recognised at fair value and subsequently carried at amortised cost. Cash and cash equivalents include cash in hand, deposits held on call with banks and other short-term highly liquid investments that are readily convertible to known amounts of cash. These are subject to insignificant risk of changes in value and have an original maturity of three months or less. The Group operates a cash pooling facility which allows subsidiaries of the Group to drawdown on cash from the pool, where the Group has sufficient cash balances. The cash pooling arrangement operated by the Group includes a legal right of offset, however, it does not meet the requirements for offsetting in accordance with IAS 32 Financial Instruments: Presentation and as such bank overdrafts are presented separately to cash on the Group Statement of Financial Position. Trade and other receivables Trade and other receivables are initially recognised at transaction price and subsequently carried at amortised cost, net of allowance for expected credit loss. The Group applies the simplified approach permitted by IFRS 9 Financial Instruments to measure expected credit losses for trade receivables, which requires expected lifetime losses to be recognised from initial recognition. In determining the expected credit losses, the loss rates are determined based on historical payment profiles of sales and the corresponding historical credit loss experience for key customers. The historical loss rates are adjusted to reflect current and forward economic factors if there is evidence to suggest these factors will affect the ability of the customer to settle receivables. Trade receivables are derecognised when the Group no longer controls the contractual rights to those receivables. This is normally the case when the asset is sold or the rights to receive cash flows from the asset have expired, and the Group has not retained substantially all the credit risks and control of the receivable has transferred. Trade and other payables Trade and other payables are initially recorded at fair value and subsequently at amortised cost. Borrowings All loans and borrowings are initially recognised at fair value less any directly attributable transaction costs. After initial recognition, loans and borrowings are subsequently measured at amortised cost using the effective interest method. Borrowings are derecognised when the Group\u2019s obligations specified in the contracts expire, are discharged or cancelled. When the Group modifies the terms of its debt facilities, it determines if the modification is a substantial or non-substantial modification. It is assumed that the terms are substantially different if the discounted present value of the cash flows under the new terms, including any fees paid net of any fees received and discounted using the original effective interest rate is at least 10 per cent different from the discounted present value of the remaining cash flows of the original financial liability. A non-substantial modification to facilities results in the recognition of a modification gain or loss in the Income Statement. A modification gain or loss is determined by recalculating the gross carrying value of the borrowings by discounting the new contractual cash flows using the original effective interest rate and comparing this to the original facility contractual cash flows. The qualifying transaction costs associated with modifying the terms of the borrowings are spread forward by the adjusted effective interest rate. The classification of liabilities, including borrowings, as current or non-current is based on rights that are in existence at the end of the reporting period, unaffected by expectations about whether the Group will exercise any right to defer settlement of a liability. Rights are in existence if covenants are complied with at the end of the reporting period. Derivative financial instruments The activities of the Group expose it to the financial risks of changes in foreign exchange rates and interest rates. The Group uses derivative financial instruments, such as forward foreign exchange contracts, cross-currency swaps and interest rate swap agreements, to hedge these exposures. Derivative financial instruments are initially recognised at fair value on the date a derivative contract is entered into and are subsequently remeasured at fair value. Derivatives are carried as assets when the fair value is positive and as liabilities when the fair value is negative. Derivative instruments which are held for trading and are not designated as effective hedging instruments are classified as a current asset or liability (as appropriate) regardless of maturity if the Group expects that they may be settled within 12 months of the reporting date. All other derivative instruments that are not designated as effective hedging instruments are classified by reference to their maturity date. The full fair value of a hedging derivative is classified as a non-current asset or liability if the remaining maturity of the hedged item is more than 12 months and as a current asset or liability if the maturity of the hedged item is less than 12 months. The fair value of derivative instruments is determined by using valuation techniques. The Group uses its judgement to select the most appropriate valuation methods and makes assumptions that are mainly based on observable market conditions existing at the reporting date. For those derivatives designated as hedges and for which hedge accounting is sought, the hedging relationship is documented at its inception.
This documentation identifies the hedging instrument, the hedged item or transaction, the nature of the risk being hedged and how hedge
effectiveness will be measured throughout its duration. Such hedges are expected at inception to be highly effective in offsetting changes in fair
values or cash flows of hedged items.
For the purposes of hedge accounting, derivatives are classified as:
\u2022 fair value hedges, when hedging the exposure of changes in the fair value of a recognised asset or liability;
\u2022 cash flow hedges, when hedging the exposure to variability in cash flows that are either attributable to a particular risk associated with a
recognised asset or liability, or a highly probable forecast transaction; or
\u2022 net investment hedges, when hedging the exposure to foreign currency differences between the functional currency of a foreign operation
and the functional currency of the parent
Any gains or losses arising from changes in the fair value of all other derivatives which are classified as held for trading are taken to the Income
Statement and charged to finance income or expense. These may arise from derivatives for which hedge accounting is not applied because they
are not designated as hedging instruments. The Group does not use derivatives for trading or speculative purposes.
The hedges that the Group has in place are cash flow hedges and the treatment is set out below:
Cash flow hedge
Where a derivative financial instrument is designated as a hedge of the variability in cash flows of a recognised asset or liability, or a highly
probable forecast transaction, the effective part of any gain or loss on the derivative financial instrument is recognised within equity in the hedging
reserve, with the ineffective portion being reported in the Income Statement as finance income or finance costs. When a highly probable forecast
transaction results in the recognition of a non-financial asset or liability, the cumulative gain or loss is removed from the hedging reserve in equity
and included in the initial measurement of the non-financial asset or liability. Otherwise, the associated gains and losses that had previously been
recognised within equity in the hedging reserve are transferred to the Income Statement as the cash flows of the hedged item impact profit or loss.
Hedge accounting is discontinued when the hedging instrument expires or is sold, terminated, exercised or no longer qualifies for hedge
accounting. At that point in time, any cumulative gain or loss on the hedging instrument recognised within equity in the hedging reserve is kept
in the hedging reserve until the forecast transaction occurs. If a hedged transaction is no longer anticipated to occur, the net cumulative gain
or loss recognised within equity in the hedging reserve is transferred immediately to the Income Statement as finance costs.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-633": { "value": "
Cash and cash equivalents and bank overdrafts
Cash and cash equivalents are initially recognised at fair value and subsequently carried at amortised cost. Cash and cash equivalents include
cash in hand, deposits held on call with banks and other short-term highly liquid investments that are readily convertible to known amounts
of cash. These are subject to insignificant risk of changes in value and have an original maturity of three months or less.
The Group operates a cash pooling facility which allows subsidiaries of the Group to drawdown on cash from the pool, where the Group has
sufficient cash balances. The cash pooling arrangement operated by the Group includes a legal right of offset, however, it does not meet the
requirements for offsetting in accordance with IAS 32 Financial Instruments: Presentation and as such bank overdrafts are presented separately
to cash on the Group Statement of Financial Position.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-637": { "value": "
Trade and other receivables
Trade and other receivables are initially recognised at transaction price and subsequently carried at amortised cost, net of allowance for
expected credit loss.
The Group applies the simplified approach permitted by IFRS 9 Financial Instruments to measure expected credit losses for trade receivables,
which requires expected lifetime losses to be recognised from initial recognition. In determining the expected credit losses, the loss rates
are determined based on historical payment profiles of sales and the corresponding historical credit loss experience for key customers. The
historical loss rates are adjusted to reflect current and forward economic factors if there is evidence to suggest these factors will affect the ability
of the customer to settle receivables.
Trade receivables are derecognised when the Group no longer controls the contractual rights to those receivables. This is normally the case
when the asset is sold or the rights to receive cash flows from the asset have expired, and the Group has not retained substantially all the credit
risks and control of the receivable has transferred.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-634": { "value": "
Trade and other payables
Trade and other payables are initially recorded at fair value and subsequently at amortised cost.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-635": { "value": "
Borrowings
All loans and borrowings are initially recognised at fair value less any directly attributable transaction costs. After initial recognition, loans and
borrowings are subsequently measured at amortised cost using the effective interest method.
Borrowings are derecognised when the Group\u2019s obligations specified in the contracts expire, are discharged or cancelled.
When the Group modifies the terms of its debt facilities, it determines if the modification is a substantial or non-substantial modification. It is
assumed that the terms are substantially different if the discounted present value of the cash flows under the new terms, including any fees paid
net of any fees received and discounted using the original effective interest rate is at least 10 per cent different from the discounted present value
of the remaining cash flows of the original financial liability. A non-substantial modification to facilities results in the recognition of a modification
gain or loss in the Income Statement. A modification gain or loss is determined by recalculating the gross carrying value of the borrowings by
discounting the new contractual cash flows using the original effective interest rate and comparing this to the original facility contractual cash
flows. The qualifying transaction costs associated with modifying the terms of the borrowings are spread forward by the adjusted effective
interest rate.
The classification of liabilities, including borrowings, as current or non-current is based on rights that are in existence at the end of the reporting
period, unaffected by expectations about whether the Group will exercise any right to defer settlement of a liability. Rights are in existence if
covenants are complied with at the end of the reporting period.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-661": { "value": "Borrowings All loans and borrowings are initially recognised at fair value less any directly attributable transaction costs. After initial recognition, loans and borrowings are subsequently measured at amortised cost using the effective interest method. Borrowings are derecognised when the Group\u2019s obligations specified in the contracts expire, are discharged or cancelled. When the Group modifies the terms of its debt facilities, it determines if the modification is a substantial or non-substantial modification. It is assumed that the terms are substantially different if the discounted present value of the cash flows under the new terms, including any fees paid net of any fees received and discounted using the original effective interest rate is at least 10 per cent different from the discounted present value of the remaining cash flows of the original financial liability. A non-substantial modification to facilities results in the recognition of a modification gain or loss in the Income Statement. A modification gain or loss is determined by recalculating the gross carrying value of the borrowings by discounting the new contractual cash flows using the original effective interest rate and comparing this to the original facility contractual cash flows. The qualifying transaction costs associated with modifying the terms of the borrowings are spread forward by the adjusted effective interest rate. The classification of liabilities, including borrowings, as current or non-current is based on rights that are in existence at the end of the reporting period, unaffected by expectations about whether the Group will exercise any right to defer settlement of a liability. Rights are in existence if covenants are complied with at the end of the reporting period. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-636": { "value": "
Derivative financial instruments
The activities of the Group expose it to the financial risks of changes in foreign exchange rates and interest rates. The Group uses derivative
financial instruments, such as forward foreign exchange contracts, cross-currency swaps and interest rate swap agreements, to hedge
these exposures.
Derivative financial instruments are initially recognised at fair value on the date a derivative contract is entered into and are subsequently
remeasured at fair value.
Derivatives are carried as assets when the fair value is positive and as liabilities when the fair value is negative. Derivative instruments which are
held for trading and are not designated as effective hedging instruments are classified as a current asset or liability (as appropriate) regardless
of maturity if the Group expects that they may be settled within 12 months of the reporting date. All other derivative instruments that are
not designated as effective hedging instruments are classified by reference to their maturity date. The full fair value of a hedging derivative is
classified as a non-current asset or liability if the remaining maturity of the hedged item is more than 12 months and as a current asset or liability
if the maturity of the hedged item is less than 12 months.
The fair value of derivative instruments is determined by using valuation techniques. The Group uses its judgement to select the most
appropriate valuation methods and makes assumptions that are mainly based on observable market conditions existing at the reporting date.
For those derivatives designated as hedges and for which hedge accounting is sought, the hedging relationship is documented at its inception.
This documentation identifies the hedging instrument, the hedged item or transaction, the nature of the risk being hedged and how hedge effectiveness will be measured throughout its duration. Such hedges are expected at inception to be highly effective in offsetting changes in fair values or cash flows of hedged items. For the purposes of hedge accounting, derivatives are classified as: \u2022 fair value hedges, when hedging the exposure of changes in the fair value of a recognised asset or liability; \u2022 cash flow hedges, when hedging the exposure to variability in cash flows that are either attributable to a particular risk associated with a recognised asset or liability, or a highly probable forecast transaction; or \u2022 net investment hedges, when hedging the exposure to foreign currency differences between the functional currency of a foreign operation and the functional currency of the parent Any gains or losses arising from changes in the fair value of all other derivatives which are classified as held for trading are taken to the Income Statement and charged to finance income or expense. These may arise from derivatives for which hedge accounting is not applied because they are not designated as hedging instruments. The Group does not use derivatives for trading or speculative purposes. The hedges that the Group has in place are cash flow hedges and the treatment is set out below: Cash flow hedge Where a derivative financial instrument is designated as a hedge of the variability in cash flows of a recognised asset or liability, or a highly probable forecast transaction, the effective part of any gain or loss on the derivative financial instrument is recognised within equity in the hedging reserve, with the ineffective portion being reported in the Income Statement as finance income or finance costs. When a highly probable forecast transaction results in the recognition of a non-financial asset or liability, the cumulative gain or loss is removed from the hedging reserve in equity and included in the initial measurement of the non-financial asset or liability. Otherwise, the associated gains and losses that had previously been recognised within equity in the hedging reserve are transferred to the Income Statement as the cash flows of the hedged item impact profit or loss. Hedge accounting is discontinued when the hedging instrument expires or is sold, terminated, exercised or no longer qualifies for hedge accounting. At that point in time, any cumulative gain or loss on the hedging instrument recognised within equity in the hedging reserve is kept in the hedging reserve until the forecast transaction occurs. If a hedged transaction is no longer anticipated to occur, the net cumulative gain or loss recognised within equity in the hedging reserve is transferred immediately to the Income Statement as finance costs. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-678": { "value": "Derivative financial instruments The activities of the Group expose it to the financial risks of changes in foreign exchange rates and interest rates. The Group uses derivative financial instruments, such as forward foreign exchange contracts, cross-currency swaps and interest rate swap agreements, to hedge these exposures. Derivative financial instruments are initially recognised at fair value on the date a derivative contract is entered into and are subsequently remeasured at fair value. Derivatives are carried as assets when the fair value is positive and as liabilities when the fair value is negative. Derivative instruments which are held for trading and are not designated as effective hedging instruments are classified as a current asset or liability (as appropriate) regardless of maturity if the Group expects that they may be settled within 12 months of the reporting date. All other derivative instruments that are not designated as effective hedging instruments are classified by reference to their maturity date. The full fair value of a hedging derivative is classified as a non-current asset or liability if the remaining maturity of the hedged item is more than 12 months and as a current asset or liability if the maturity of the hedged item is less than 12 months. The fair value of derivative instruments is determined by using valuation techniques. The Group uses its judgement to select the most appropriate valuation methods and makes assumptions that are mainly based on observable market conditions existing at the reporting date. For those derivatives designated as hedges and for which hedge accounting is sought, the hedging relationship is documented at its inception. This documentation identifies the hedging instrument, the hedged item or transaction, the nature of the risk being hedged and how hedge effectiveness will be measured throughout its duration. Such hedges are expected at inception to be highly effective in offsetting changes in fair values or cash flows of hedged items. For the purposes of hedge accounting, derivatives are classified as: \u2022 fair value hedges, when hedging the exposure of changes in the fair value of a recognised asset or liability; \u2022 cash flow hedges, when hedging the exposure to variability in cash flows that are either attributable to a particular risk associated with a recognised asset or liability, or a highly probable forecast transaction; or \u2022 net investment hedges, when hedging the exposure to foreign currency differences between the functional currency of a foreign operation and the functional currency of the parent Any gains or losses arising from changes in the fair value of all other derivatives which are classified as held for trading are taken to the Income Statement and charged to finance income or expense. These may arise from derivatives for which hedge accounting is not applied because they are not designated as hedging instruments. The Group does not use derivatives for trading or speculative purposes. The hedges that the Group has in place are cash flow hedges and the treatment is set out below: Cash flow hedge Where a derivative financial instrument is designated as a hedge of the variability in cash flows of a recognised asset or liability, or a highly probable forecast transaction, the effective part of any gain or loss on the derivative financial instrument is recognised within equity in the hedging reserve, with the ineffective portion being reported in the Income Statement as finance income or finance costs. When a highly probable forecast transaction results in the recognition of a non-financial asset or liability, the cumulative gain or loss is removed from the hedging reserve in equity and included in the initial measurement of the non-financial asset or liability. Otherwise, the associated gains and losses that had previously been recognised within equity in the hedging reserve are transferred to the Income Statement as the cash flows of the hedged item impact profit or loss. Hedge accounting is discontinued when the hedging instrument expires or is sold, terminated, exercised or no longer qualifies for hedge accounting. At that point in time, any cumulative gain or loss on the hedging instrument recognised within equity in the hedging reserve is kept in the hedging reserve until the forecast transaction occurs. If a hedged transaction is no longer anticipated to occur, the net cumulative gain or loss recognised within equity in the hedging reserve is transferred immediately to the Income Statement as finance costs.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-662": { "value": "Derivative financial instruments The activities of the Group expose it to the financial risks of changes in foreign exchange rates and interest rates. The Group uses derivative financial instruments, such as forward foreign exchange contracts, cross-currency swaps and interest rate swap agreements, to hedge these exposures. Derivative financial instruments are initially recognised at fair value on the date a derivative contract is entered into and are subsequently remeasured at fair value. Derivatives are carried as assets when the fair value is positive and as liabilities when the fair value is negative. Derivative instruments which are held for trading and are not designated as effective hedging instruments are classified as a current asset or liability (as appropriate) regardless of maturity if the Group expects that they may be settled within 12 months of the reporting date. All other derivative instruments that are not designated as effective hedging instruments are classified by reference to their maturity date. The full fair value of a hedging derivative is classified as a non-current asset or liability if the remaining maturity of the hedged item is more than 12 months and as a current asset or liability if the maturity of the hedged item is less than 12 months. The fair value of derivative instruments is determined by using valuation techniques. The Group uses its judgement to select the most appropriate valuation methods and makes assumptions that are mainly based on observable market conditions existing at the reporting date. For those derivatives designated as hedges and for which hedge accounting is sought, the hedging relationship is documented at its inception. This documentation identifies the hedging instrument, the hedged item or transaction, the nature of the risk being hedged and how hedge effectiveness will be measured throughout its duration. Such hedges are expected at inception to be highly effective in offsetting changes in fair values or cash flows of hedged items. For the purposes of hedge accounting, derivatives are classified as: \u2022 fair value hedges, when hedging the exposure of changes in the fair value of a recognised asset or liability; \u2022 cash flow hedges, when hedging the exposure to variability in cash flows that are either attributable to a particular risk associated with a recognised asset or liability, or a highly probable forecast transaction; or \u2022 net investment hedges, when hedging the exposure to foreign currency differences between the functional currency of a foreign operation and the functional currency of the parent Any gains or losses arising from changes in the fair value of all other derivatives which are classified as held for trading are taken to the Income Statement and charged to finance income or expense. These may arise from derivatives for which hedge accounting is not applied because they are not designated as hedging instruments. The Group does not use derivatives for trading or speculative purposes. The hedges that the Group has in place are cash flow hedges and the treatment is set out below: Cash flow hedge Where a derivative financial instrument is designated as a hedge of the variability in cash flows of a recognised asset or liability, or a highly probable forecast transaction, the effective part of any gain or loss on the derivative financial instrument is recognised within equity in the hedging reserve, with the ineffective portion being reported in the Income Statement as finance income or finance costs. When a highly probable forecast transaction results in the recognition of a non-financial asset or liability, the cumulative gain or loss is removed from the hedging reserve in equity and included in the initial measurement of the non-financial asset or liability. Otherwise, the associated gains and losses that had previously been recognised within equity in the hedging reserve are transferred to the Income Statement as the cash flows of the hedged item impact profit or loss. Hedge accounting is discontinued when the hedging instrument expires or is sold, terminated, exercised or no longer qualifies for hedge accounting. At that point in time, any cumulative gain or loss on the hedging instrument recognised within equity in the hedging reserve is kept in the hedging reserve until the forecast transaction occurs. If a hedged transaction is no longer anticipated to occur, the net cumulative gain or loss recognised within equity in the hedging reserve is transferred immediately to the Income Statement as finance costs. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-590": { "value": "
Taxation
The charge/credit for the financial year comprises current and deferred tax. Tax is recognised in profit or loss except to the extent that it relates
to items recognised in the Group Statement of Comprehensive Income or directly in equity, in which case the tax is also recognised in the Group
Statement of Comprehensive Income or directly in equity, respectively.
Current tax payable represents the expected tax payable on the taxable income for the financial year, using tax rates and tax laws enacted
or substantively enacted at the reporting date, along with any adjustment to tax payable in respect of previous years.
The Group provides in full for deferred tax assets and liabilities (using the liability method), arising from temporary differences between the tax
base of assets and liabilities and their carrying amounts in the Group Financial Statements except where they arise from the initial recognition
of goodwill or from the initial recognition of an asset or liability that at the date of initial recognition does not affect accounting or taxable profit
or loss and does not give rise to equal taxable and deductible temporary differences on a transaction that is not a business combination. Such
differences result in an obligation to pay more tax or a right to pay less tax in future periods. A deferred tax asset is only recognised where it is
probable that future taxable profits will be available against which the temporary differences giving rise to the asset can be utilised.
Deferred tax assets and liabilities are not subject to discounting and are measured at the tax rates that are enacted or substantively enacted
at the reporting date.
Deferred tax is provided on temporary differences arising on investments in subsidiaries, except where the timing of the reversal of the
temporary difference can be controlled and it is probable that the temporary difference will not reverse in the foreseeable future.
The Group is subject to income taxes in a number of jurisdictions. Judgement is required in determining the Group\u2019s provision for income taxes.
There are many transactions and calculations for which the ultimate tax determination is uncertain during the ordinary course of business. The
Group recognises liabilities for tax uncertainties based on estimates of whether additional taxes will be due. Where the final tax outcome of these
matters is different from the amounts that were initially recorded, such differences will impact the income tax and deferred tax provisions in the
period in which such determination is made. Once it has been concluded that a liability needs to be recognised, the liability is measured based
on either (i) the most likely amount or (ii) the expected value depending on which method the Group expects to better predict the resolution of
the uncertainty. The assessment is based on the judgement of tax professionals within the Group supported by previous experience in respect
of such activities and in certain cases based on specialist independent advice.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-638": { "value": "Taxation The charge/credit for the financial year comprises current and deferred tax. Tax is recognised in profit or loss except to the extent that it relates to items recognised in the Group Statement of Comprehensive Income or directly in equity, in which case the tax is also recognised in the Group Statement of Comprehensive Income or directly in equity, respectively. Current tax payable represents the expected tax payable on the taxable income for the financial year, using tax rates and tax laws enacted or substantively enacted at the reporting date, along with any adjustment to tax payable in respect of previous years. The Group provides in full for deferred tax assets and liabilities (using the liability method), arising from temporary differences between the tax base of assets and liabilities and their carrying amounts in the Group Financial Statements except where they arise from the initial recognition of goodwill or from the initial recognition of an asset or liability that at the date of initial recognition does not affect accounting or taxable profit or loss and does not give rise to equal taxable and deductible temporary differences on a transaction that is not a business combination. Such differences result in an obligation to pay more tax or a right to pay less tax in future periods. A deferred tax asset is only recognised where it is probable that future taxable profits will be available against which the temporary differences giving rise to the asset can be utilised. Deferred tax assets and liabilities are not subject to discounting and are measured at the tax rates that are enacted or substantively enacted at the reporting date. Deferred tax is provided on temporary differences arising on investments in subsidiaries, except where the timing of the reversal of the temporary difference can be controlled and it is probable that the temporary difference will not reverse in the foreseeable future. The Group is subject to income taxes in a number of jurisdictions. Judgement is required in determining the Group\u2019s provision for income taxes. There are many transactions and calculations for which the ultimate tax determination is uncertain during the ordinary course of business. The Group recognises liabilities for tax uncertainties based on estimates of whether additional taxes will be due. Where the final tax outcome of these matters is different from the amounts that were initially recorded, such differences will impact the income tax and deferred tax provisions in the period in which such determination is made. Once it has been concluded that a liability needs to be recognised, the liability is measured based on either (i) the most likely amount or (ii) the expected value depending on which method the Group expects to better predict the resolution of the uncertainty. The assessment is based on the judgement of tax professionals within the Group supported by previous experience in respect of such activities and in certain cases based on specialist independent advice. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-592": { "value": "
Employee benefits
Defined benefit pension plans
All of the legacy defined benefit pension schemes have been closed to future accrual since 31 December 2009. The cost of providing benefits
under the Group\u2019s defined benefit pension plans is determined separately for each plan, using the projected unit credit method, by professionally
qualified actuaries and arrived at using actuarial assumptions based on market expectations at the reporting date. These valuations attribute
entitlement benefits to the current and prior periods to determine current service costs and the present value of defined benefit pension obligations.
Remeasurements, comprising of actuarial gains and losses and the return on plan assets (excluding net interest), are recognised immediately
in the Group Statement of Financial Position with a corresponding debit or credit to retained earnings through the Group Statement of
Comprehensive Income in the period in which they occur. Remeasurements are not reclassified to profit or loss in subsequent periods.
Past service costs are recognised in profit or loss on the earlier of:
\u2022 the date of the plan amendment or curtailment; and
\u2022 the date that the Group recognises restructuring-related costs.
Net interest is calculated by applying the discount rate to the net defined benefit pension liability or asset.
When a settlement (eliminating all obligations for defined benefits already accrued) or a curtailment (reducing future obligations as a result of a
material reduction in the scheme membership or a reduction in future entitlement) occurs, the obligation and related plan assets are remeasured
using current actuarial assumptions and the resultant gain or loss is recognised in profit or loss during the period in which the settlement or
curtailment occurs.
The Group seeks ways to reduce its liabilities through various restructuring activities. When a qualifying insurance policy is purchased for the
scheme liabilities, this is treated as a plan asset and the fair value of the insurance policy is determined to be the present value of the related
obligations. A settlement will only arise in winding up a scheme, when the Group enters into a transaction that eliminates all further legal or
constructive obligations for part or all the benefits provided under a defined benefit plan.
The defined benefit pension asset or liability in the Group Statement of Financial Position comprises the total, for each plan, of the present
value of the defined benefit pension obligation (using a discount rate based on high-quality corporate bonds) less the fair value of plan assets
out of which the obligations are to be settled directly. Fair value is based on market price information, and in the case of quoted securities is the
published bid price. For unquoted securities, the most recent publicly available information is used to calculate the fair value, which may differ
from the financial year end date. The value of a net pension benefit asset is the present value of any economic benefit the Group reasonably
expects to recover by way of refund of surplus from the plan at the end of the plan\u2019s life or reduction in future contributions to the plan.
Defined contribution pension plans
The group operates defined contribution retirement benefit plans for all qualifying employees. The assets of the plans are held separately from
those of the group in funds under the control of trustees.
Payments to defined contribution retirement benefit plans are recognised as an expense when employees have rendered service entitling them
to the contributions.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-591": { "value": "
Employee share-based payments
The Group grants equity settled share-based payments to employees (through the Performance Share Plan, the Annual Bonus Plan, Employee
ShareSave Scheme, Employee Share Incentive Plan and Restricted Share Plan). The fair value of these is determined at the date of grant and
is expensed to profit or loss with a corresponding increase in equity which is spread over the vesting period. The fair value is determined using
an appropriate valuation model, as measured at the date of grant, excluding the impact of any non-market conditions. Non-market vesting
conditions are included in assumptions about the number of options that are expected to vest. At each reporting date, the Group revises its
estimates of the number of options or awards that are expected to vest, recognising any adjustment in profit or loss, with a corresponding
adjustment to equity.
To the extent that the Group receives a tax deduction relating to services paid for by means of share awards or options, deferred tax is provided
on the basis of the difference between the market price of the underlying equity as at the date of grant and the exercise price of the option.
As a result, the deferred tax impact of share options will not directly correlate with the expense reported in profit or loss. To the extent that
the deductible difference exceeds the cumulative charge to the Group Income Statement, it is recorded in equity. When the exercise of share
options results in the issuance of shares, the proceeds received are credited to the share capital and share premium accounts.
Government grants
Government grants for the acquisition of assets are recognised at their fair value when there is reasonable assurance that the grant will be
received and any conditions attached to them have been fulfilled. The grant is held on the Statement of Financial Position as a deferred credit
and released to the Group Income Statement over the periods necessary to match the related depreciation charges, or other expenses of the
asset, as they are incurred.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-593": { "value": "
Research and development
Expenditure on research and development is recognised as an expense in the period in which it is incurred. An asset is recognised only when
all the conditions set out in IAS 38 Intangible Assets are met.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-595": { "value": "
Exceptional items
The Group has adopted an income statement format that seeks to highlight exceptional items within the Group\u2019s results for the financial year.
Judgement is used by the Group in assessing the particular items which by virtue of their quantitative scale and/or qualitative nature should
be disclosed as exceptional items. Such items may include, but are not limited to, significant reorganisation programmes, profits or losses on
termination of operations, significant impairments of assets, transaction and integration costs related to acquisition activity, transaction costs
related to disposal activity and litigation costs and settlement. Exceptional items are included in a separate column within the Income Statement
caption to which they relate and are separately disclosed in the Notes to the Group Financial Statements. Where an item that has been classified
as exceptional spans more than one reporting period such as a multi-year restructuring programme, it will also be presented as exceptional in
the following period for consistency of presentation. The Group separately presents the cash paid for exceptional items in the Group Statement
of Cash Flows and the tax impact in the exceptional note disclosure.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForExceptionalItemsExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-594": { "value": "
Share capital
Ordinary Shares
Ordinary Shares are classified as equity. Incremental costs directly attributable to the issue of new shares or options are taken as a deduction
from equity, net of tax, from the proceeds.
Own Share Reserve
The Own Share Reserve relates to Ordinary Shares in the Company, which are held in trust. The shares held in trust are granted to the
beneficiaries of the Group\u2019s employee share award schemes when the relevant conditions of the schemes are satisfied, with a transfer between
the own share reserve and retained earnings when the transfer occurs.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-639": { "value": "Own Share Reserve The Own Share Reserve relates to Ordinary Shares in the Company, which are held in trust. The shares held in trust are granted to the beneficiaries of the Group\u2019s employee share award schemes when the relevant conditions of the schemes are satisfied, with a transfer between the own share reserve and retained earnings when the transfer occurs.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-596": { "value": "
2. Segment information
Convenience Foods is the Group\u2019s operating segment, which represents its reporting segment. This reflects the Group\u2019s organisational structure
and the nature of the financial information reported to and assessed by the Chief Operating Decision Maker (\u2018CODM\u2019) as defined by IFRS 8
Operating Segments. The identification of this reporting segment did not require significant management judgement. Manufacturing can and
does shift between our sites, and, in the main the client base is interchangeable between sites, hence we operate as one segment. The CODM
has been identified as the Group\u2019s Board of Directors. All information, including revenue, expenses, assets and liabilities, is monitored and
managed on a consolidated group-wide basis. Revenue is disaggregated by product categories to meet the requirements of IFRS 15 Revenue
from Contracts with Customers.
Convenience Foods
2025 2024
\u00a3m \u00a3m
Revenue
1,947.0
1,807.1
Group operating profit before exceptional items and amortisation of acquisition-related intangible assets
125.7
97.5
Amortisation of acquisition-related intangible assets
(2.5)
(3.0)
Group operating profit before exceptional items
123.2
94.5
Finance income
1.1
1.0
Finance costs
(21.7)
(23.8)
Exceptional items
(23.1)
(10.2)
Taxation
(21.9)
(15.2)
Profit for the financial year
57.6
46.3
The following table disaggregates revenue by product categories in the Convenience Foods reporting segment. All income in the Group has
been recognised at a point in time and not over time. The Group\u2019s revenue by geography is set out on page 156.
2025 2024
\u00a3m \u00a3m
Revenue
Food to go categories
1,337.8
1,244.6
Other convenience categories
609.2
562.5
Total revenue for Convenience Foods
1,947.0
1,807.1
Food to go categories includes short shelf life products, including, sandwiches, salads, sushi and chilled snacking while the other convenience
categories are products which have a longer shelf life, including chilled ready meals, chilled soups and sauces, chilled quiche, ambient sauces,
pickles and frozen Yorkshire Puddings.
Revenue earned individually from five customers in Convenience Foods of \u00a3346.3m, \u00a3321.1m, \u00a3298.4m, \u00a3233.2m and \u00a3199.4m respectively each represents more than 10% of the Group\u2019s revenue (2024: Revenue earned individually from four customers in Convenience Foods of \u00a3348.5m, \u00a3295.1m, \u00a3285.9m and \u00a3188.5m respectively each represents more than 10% of the Group\u2019s revenue). Segment Assets and Liabilities All assets and liabilities are allocated to the Convenience Foods segment. As such, an analysis of assets and liabilities has not been included in this disclosure. Other segment information
Convenience Foods
2025 2024
\u00a3m \u00a3m
Capital additions*
43.1
32.7
Right-of-use asset additions
29.0
16.1
Depreciation of property, plant and equipment and right-of-use assets
54.1
53.9
Amortisation of computer software and other intangibles
1.4
2.3
Amortisation of acquisition related intangible assets \u2013 Customer related
2.5
3.0
Non-current assets (excluding derivative financial instruments, retirement benefit assets and deferred tax assets)
810.2
801.7
Geographic analysis
Ireland
UK
Convenience Foods
2025 2024 2025 2024 2025 2024
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Revenue
\u2013
\u2013
1,947.0
1,807.1
1,947.0
1,807.1
Capital additions*
\u2013
1.2
43.1
31.5
43.1
32.7
Right-of-use asset additions
\u2013
2.5
29.0
13.6
29.0
16.1
Non-current assets (excluding derivative financial instruments,
retirement benefit assets and deferred tax assets)
6.8
7.0
803.4
794.7
810.2
801.7
* This denotes capital additions for property, plant and equipment and software and other intangibles.", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-640": { "value": "2. Segment information Convenience Foods is the Group\u2019s operating segment, which represents its reporting segment. This reflects the Group\u2019s organisational structure and the nature of the financial information reported to and assessed by the Chief Operating Decision Maker (\u2018CODM\u2019) as defined by IFRS 8 Operating Segments. The identification of this reporting segment did not require significant management judgement. Manufacturing can and does shift between our sites, and, in the main the client base is interchangeable between sites, hence we operate as one segment. The CODM has been identified as the Group\u2019s Board of Directors. All information, including revenue, expenses, assets and liabilities, is monitored and managed on a consolidated group-wide basis. Revenue is disaggregated by product categories to meet the requirements of IFRS 15 Revenue from Contracts with Customers.
Convenience Foods
2025 2024
\u00a3m \u00a3m
Revenue
1,947.0
1,807.1
Group operating profit before exceptional items and amortisation of acquisition-related intangible assets
125.7
97.5
Amortisation of acquisition-related intangible assets
(2.5)
(3.0)
Group operating profit before exceptional items
123.2
94.5
Finance income
1.1
1.0
Finance costs
(21.7)
(23.8)
Exceptional items
(23.1)
(10.2)
Taxation
(21.9)
(15.2)
Profit for the financial year
57.6
46.3
The following table disaggregates revenue by product categories in the Convenience Foods reporting segment. All income in the Group has been recognised at a point in time and not over time. The Group\u2019s revenue by geography is set out on page 156.
2025 2024
\u00a3m \u00a3m
Revenue
Food to go categories
1,337.8
1,244.6
Other convenience categories
609.2
562.5
Total revenue for Convenience Foods
1,947.0
1,807.1
Food to go categories includes short shelf life products, including, sandwiches, salads, sushi and chilled snacking while the other convenience categories are products which have a longer shelf life, including chilled ready meals, chilled soups and sauces, chilled quiche, ambient sauces, pickles and frozen Yorkshire Puddings. Revenue earned individually from five customers in Convenience Foods of \u00a3346.3m, \u00a3321.1m, \u00a3298.4m, \u00a3233.2m and \u00a3199.4m respectively each represents more than 10% of the Group\u2019s revenue (2024: Revenue earned individually from four customers in Convenience Foods of \u00a3348.5m, \u00a3295.1m, \u00a3285.9m and \u00a3188.5m respectively each represents more than 10% of the Group\u2019s revenue). Segment Assets and Liabilities All assets and liabilities are allocated to the Convenience Foods segment. As such, an analysis of assets and liabilities has not been included in this disclosure. Other segment information
Convenience Foods
2025 2024
\u00a3m \u00a3m
Capital additions*
43.1
32.7
Right-of-use asset additions
29.0
16.1
Depreciation of property, plant and equipment and right-of-use assets
54.1
53.9
Amortisation of computer software and other intangibles
1.4
2.3
Amortisation of acquisition related intangible assets \u2013 Customer related
2.5
3.0
Non-current assets (excluding derivative financial instruments, retirement benefit assets and deferred tax assets)
810.2
801.7
Geographic analysis
Ireland
UK
Convenience Foods
2025 2024 2025 2024 2025 2024
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Revenue
\u2013
\u2013
1,947.0
1,807.1
1,947.0
1,807.1
Capital additions*
\u2013
1.2
43.1
31.5
43.1
32.7
Right-of-use asset additions
\u2013
2.5
29.0
13.6
29.0
16.1
Non-current assets (excluding derivative financial instruments,
retirement benefit assets and deferred tax assets)
6.8
7.0
803.4
794.7
810.2
801.7
* This denotes capital additions for property, plant and equipment and software and other intangibles.", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-663": { "value": "
Geographic analysis
Ireland
UK
Convenience Foods
2025 2024 2025 2024 2025 2024
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Revenue
\u2013
\u2013
1,947.0
1,807.1
1,947.0
1,807.1
Capital additions*
\u2013
1.2
43.1
31.5
43.1
32.7
Right-of-use asset additions
\u2013
2.5
29.0
13.6
29.0
16.1
Non-current assets (excluding derivative financial instruments,
retirement benefit assets and deferred tax assets)
6.8
7.0
803.4
794.7
810.2
801.7
* This denotes capital additions for property, plant and equipment and software and other intangibles.
", "dimensions": { "concept": "ifrs-full:DisclosureOfGeographicalAreasExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-597": { "value": "
3. Operating costs before acquisition related amortisation
2025 2024
\u00a3m \u00a3m
Employee costs
251.7
242.4
Factory utility and overhead costs
67.1
67.3
Distribution costs
55.0
57.2
Other administrative costs**
36.7
43.3
Professional fees
16.6
14.5
Depreciation of property, plant and equipment (Note 4)
38.5
38.5
Depreciation of right-of-use assets (Note 4)
15.6
15.4
Amortisation of intangible assets
1.4
2.3
Lease rentals for low value and short-term leases (Note 4)
7.5
7.0
Research and development costs
8.9
7.7
Impairment of property, plant and equipment
5.3
3.1
Impairment of intangibles
0.1
0.6
Other operating costs
0.6
1.7
Rental income from investment properties
\u2013
(0.1)
Total operating costs before acquisition-related amortisation and exceptional items
505.0
500.9
Exceptional charge (Note 7)
22.1
10.2
Total operating costs before acquisition-related amortisation
527.1
511.1
** Other administrative costs include insurance, IT and sundry administrative expenses.
", "dimensions": { "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-692": { "value": "3. Operating costs before acquisition related amortisation
2025 2024
\u00a3m \u00a3m
Employee costs
251.7
242.4
Factory utility and overhead costs
67.1
67.3
Distribution costs
55.0
57.2
Other administrative costs**
36.7
43.3
Professional fees
16.6
14.5
Depreciation of property, plant and equipment (Note 4)
38.5
38.5
Depreciation of right-of-use assets (Note 4)
15.6
15.4
Amortisation of intangible assets
1.4
2.3
Lease rentals for low value and short-term leases (Note 4)
7.5
7.0
Research and development costs
8.9
7.7
Impairment of property, plant and equipment
5.3
3.1
Impairment of intangibles
0.1
0.6
Other operating costs
0.6
1.7
Rental income from investment properties
\u2013
(0.1)
Total operating costs before acquisition-related amortisation and exceptional items
505.0
500.9
Exceptional charge (Note 7)
22.1
10.2
Total operating costs before acquisition-related amortisation
527.1
511.1
** Other administrative costs include insurance, IT and sundry administrative expenses. 4. Result for the financial year The result for the Group for the financial year has been arrived at after charging the following amounts:
2025 2024
\u00a3m \u00a3m
Depreciation:
Property, plant and equipment
38.5
38.5
Right-of-use assets
15.6
15.4
54.1
53.9
Amortisation of intangible assets (Note 12)
3.9
5.3
Lease rentals charge for low value and short-term leases (Note 14)
7.5
7.0
2025 2024
\u00a3m \u00a3m
Directors\u2019 remuneration
Emoluments and fees
2.3
2.1
Pension costs \u2013 defined contribution plans
0.1
0.1
Total
2.4
2.2
During the current financial year, there were amounts accruing for two of the Directors under defined contribution pension schemes (2024: two). The aggregate gain of awards that vested in the year for key management personnel was \u00a30.4m (2024:NIL).
2025 2024
\u00a3\u2019000 \u00a3\u2019000
Auditor\u2019s remuneration
Audit of the Group Financial Statements
1,010
930
Other assurance services
\u2013
90
Tax advisory services
\u2013
\u2013
Other non-audit services*
1,311
\u2013
Total
2,321
1,020
* In FY25 other non-audit services primarily relate to the services provided by Deloitte in connection with the recommended acquisition of Bakkavor Group plc. The services provided are \u2018permitted services\u2019 and, in line with general market practice, it was determined by the Audit Committee that the Group Auditor was best positioned to provide those services. ", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-641": { "value": "3. Operating costs before acquisition related amortisation
2025 2024
\u00a3m \u00a3m
Employee costs
251.7
242.4
Factory utility and overhead costs
67.1
67.3
Distribution costs
55.0
57.2
Other administrative costs**
36.7
43.3
Professional fees
16.6
14.5
Depreciation of property, plant and equipment (Note 4)
38.5
38.5
Depreciation of right-of-use assets (Note 4)
15.6
15.4
Amortisation of intangible assets
1.4
2.3
Lease rentals for low value and short-term leases (Note 4)
7.5
7.0
Research and development costs
8.9
7.7
Impairment of property, plant and equipment
5.3
3.1
Impairment of intangibles
0.1
0.6
Other operating costs
0.6
1.7
Rental income from investment properties
\u2013
(0.1)
Total operating costs before acquisition-related amortisation and exceptional items
505.0
500.9
Exceptional charge (Note 7)
22.1
10.2
Total operating costs before acquisition-related amortisation
527.1
511.1
** Other administrative costs include insurance, IT and sundry administrative expenses. ", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-664": { "value": "
2025 2024
\u00a3m \u00a3m
Employee costs
251.7
242.4
Factory utility and overhead costs
67.1
67.3
Distribution costs
55.0
57.2
Other administrative costs**
36.7
43.3
Professional fees
16.6
14.5
Depreciation of property, plant and equipment (Note 4)
38.5
38.5
Depreciation of right-of-use assets (Note 4)
15.6
15.4
Amortisation of intangible assets
1.4
2.3
Lease rentals for low value and short-term leases (Note 4)
7.5
7.0
Research and development costs
8.9
7.7
Impairment of property, plant and equipment
5.3
3.1
Impairment of intangibles
0.1
0.6
Other operating costs
0.6
1.7
Rental income from investment properties
\u2013
(0.1)
Total operating costs before acquisition-related amortisation and exceptional items
505.0
500.9
Exceptional charge (Note 7)
22.1
10.2
Total operating costs before acquisition-related amortisation
527.1
511.1
13. Property, plant and equipment
Land and Plant and Fixtures and Capital work in
buildings machinery fittings progress Total
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Financial year ended 26 September 2025
At 27 September 2024
147.6
122.7
15.6
14.8
300.7
Additions
0.2
3.7
0.1
38.4
42.4
Depreciation charge
(11.2)
(23.8)
(3.5)
\u2013
(38.5)
Impairments
(0.8)
(2.1)
(1.0)
(1.4)
(5.3)
Reclassifications
3.5
26.1
5.7
(35.3)
\u2013
At 26 September 2025
139.3
126.6
16.9
16.5
299.3
Financial year ended 26 September 2025
Cost
251.6
324.8
55.4
16.5
648.3
Accumulated depreciation and impairment
(112.3)
(198.2)
(38.5)
\u2013
(349.0)
At 26 September 2025
139.3
126.6
16.9
16.5
299.3
Financial year ended 27 September 2024
At 29 September 2023
156.2
128.0
12.4
18.9
315.5
Additions
\u2013
1.9
1.2
28.7
31.8
Depreciation charge
(11.9)
(22.6)
(4.0)
\u2013
(38.5)
Impairments
(1.1)
(5.8)
(0.2)
(1.0)
(8.1)
Reclassifications
4.4
21.2
6.2
(31.8)
\u2013
At 27 September 2024
147.6
122.7
15.6
14.8
300.7
Financial year ended 27 September 2024
Cost
255.2
315.9
52.9
14.8
638.8
Accumulated depreciation and impairment
(107.6)
(193.2)
(37.3)
\u2013
(338.1)
At 27 September 2024
147.6
122.7
15.6
14.8
300.7
Properties with a carrying value of \u00a314.2m (2024: \u00a314.4m) are secured against pension liabilities. See Note 24 for further details.
Capital work in progress relates to buildings and plant and machinery under construction which the Group expect will be brought into use
within 12-24 months.
The Group keeps all assets under review on an ongoing basis to identify any impairments to be recognised as a result of obsolescence due to
either a change in production methods rendering certain assets idle or impairment due to replacement of assets to align with the Group\u2019s net
zero targets. The Group recognised an impairment charge of \u00a35.3m (2024: \u00a33.1m) following these reviews being carried out. This was charged
to operating costs in the Group Income Statement in both the current and the prior financial year. There was no impairment charge related
to the Group\u2019s climate-related strategy in the current financial year (2024: \u00a30.1m).
During the financial year, capital additions for projects with a sustainability or climate change benefit amounted to \u00a313.4m (2024: \u00a32.8m). Of this
amount \u00a34.1m principally related to energy projects and solar projects.
As disclosed in Note 7, during the prior financial year, the Group consolidated two soup manufacturing sites, and an impairment charge of \u00a35.0m
relating to property, plant and machinery was recognised within exceptional costs (2025: \u00a3Nil).
", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-679": { "value": "
2025 2024
\u00a3m \u00a3m
Employee costs
251.7
242.4
Factory utility and overhead costs
67.1
67.3
Distribution costs
55.0
57.2
Other administrative costs**
36.7
43.3
Professional fees
16.6
14.5
Depreciation of property, plant and equipment (Note 4)
38.5
38.5
Depreciation of right-of-use assets (Note 4)
15.6
15.4
Amortisation of intangible assets
1.4
2.3
Lease rentals for low value and short-term leases (Note 4)
7.5
7.0
Research and development costs
8.9
7.7
Impairment of property, plant and equipment
5.3
3.1
Impairment of intangibles
0.1
0.6
Other operating costs
0.6
1.7
Rental income from investment properties
\u2013
(0.1)
Total operating costs before acquisition-related amortisation and exceptional items
505.0
500.9
Exceptional charge (Note 7)
22.1
10.2
Total operating costs before acquisition-related amortisation
527.1
511.1
", "dimensions": { "concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-684": { "value": "
2025 2024
\u00a3m \u00a3m
Employee costs
251.7
242.4
Factory utility and overhead costs
67.1
67.3
Distribution costs
55.0
57.2
Other administrative costs**
36.7
43.3
Professional fees
16.6
14.5
Depreciation of property, plant and equipment (Note 4)
38.5
38.5
Depreciation of right-of-use assets (Note 4)
15.6
15.4
Amortisation of intangible assets
1.4
2.3
Lease rentals for low value and short-term leases (Note 4)
7.5
7.0
Research and development costs
8.9
7.7
Impairment of property, plant and equipment
5.3
3.1
Impairment of intangibles
0.1
0.6
Other operating costs
0.6
1.7
Rental income from investment properties
\u2013
(0.1)
Total operating costs before acquisition-related amortisation and exceptional items
505.0
500.9
Exceptional charge (Note 7)
22.1
10.2
Total operating costs before acquisition-related amortisation
527.1
511.1
", "dimensions": { "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-688": { "value": "
2025 2024
\u00a3m \u00a3m
Employee costs
251.7
242.4
Factory utility and overhead costs
67.1
67.3
Distribution costs
55.0
57.2
Other administrative costs**
36.7
43.3
Professional fees
16.6
14.5
Depreciation of property, plant and equipment (Note 4)
38.5
38.5
Depreciation of right-of-use assets (Note 4)
15.6
15.4
Amortisation of intangible assets
1.4
2.3
Lease rentals for low value and short-term leases (Note 4)
7.5
7.0
Research and development costs
8.9
7.7
Impairment of property, plant and equipment
5.3
3.1
Impairment of intangibles
0.1
0.6
Other operating costs
0.6
1.7
Rental income from investment properties
\u2013
(0.1)
Total operating costs before acquisition-related amortisation and exceptional items
505.0
500.9
Exceptional charge (Note 7)
22.1
10.2
Total operating costs before acquisition-related amortisation
527.1
511.1
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-690": { "value": "
2025 2024
\u00a3m \u00a3m
Employee costs
251.7
242.4
Factory utility and overhead costs
67.1
67.3
Distribution costs
55.0
57.2
Other administrative costs**
36.7
43.3
Professional fees
16.6
14.5
Depreciation of property, plant and equipment (Note 4)
38.5
38.5
Depreciation of right-of-use assets (Note 4)
15.6
15.4
Amortisation of intangible assets
1.4
2.3
Lease rentals for low value and short-term leases (Note 4)
7.5
7.0
Research and development costs
8.9
7.7
Impairment of property, plant and equipment
5.3
3.1
Impairment of intangibles
0.1
0.6
Other operating costs
0.6
1.7
Rental income from investment properties
\u2013
(0.1)
Total operating costs before acquisition-related amortisation and exceptional items
505.0
500.9
Exceptional charge (Note 7)
22.1
10.2
Total operating costs before acquisition-related amortisation
527.1
511.1
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-691": { "value": "
2025 2024
\u00a3m \u00a3m
Employee costs
251.7
242.4
Factory utility and overhead costs
67.1
67.3
Distribution costs
55.0
57.2
Other administrative costs**
36.7
43.3
Professional fees
16.6
14.5
Depreciation of property, plant and equipment (Note 4)
38.5
38.5
Depreciation of right-of-use assets (Note 4)
15.6
15.4
Amortisation of intangible assets
1.4
2.3
Lease rentals for low value and short-term leases (Note 4)
7.5
7.0
Research and development costs
8.9
7.7
Impairment of property, plant and equipment
5.3
3.1
Impairment of intangibles
0.1
0.6
Other operating costs
0.6
1.7
Rental income from investment properties
\u2013
(0.1)
Total operating costs before acquisition-related amortisation and exceptional items
505.0
500.9
Exceptional charge (Note 7)
22.1
10.2
Total operating costs before acquisition-related amortisation
527.1
511.1
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-598": { "value": "4. Result for the financial year The result for the Group for the financial year has been arrived at after charging the following amounts:
2025 2024
\u00a3m \u00a3m
Depreciation:
Property, plant and equipment
38.5
38.5
Right-of-use assets
15.6
15.4
54.1
53.9
Amortisation of intangible assets (Note 12)
3.9
5.3
Lease rentals charge for low value and short-term leases (Note 14)
7.5
7.0
2025 2024
\u00a3m \u00a3m
Directors\u2019 remuneration
Emoluments and fees
2.3
2.1
Pension costs \u2013 defined contribution plans
0.1
0.1
Total
2.4
2.2
During the current financial year, there were amounts accruing for two of the Directors under defined contribution pension schemes (2024: two). The aggregate gain of awards that vested in the year for key management personnel was \u00a30.4m (2024:NIL).
2025 2024
\u00a3\u2019000 \u00a3\u2019000
Auditor\u2019s remuneration
Audit of the Group Financial Statements
1,010
930
Other assurance services
\u2013
90
Tax advisory services
\u2013
\u2013
Other non-audit services*
1,311
\u2013
Total
2,321
1,020
* In FY25 other non-audit services primarily relate to the services provided by Deloitte in connection with the recommended acquisition of Bakkavor Group plc. The services provided are \u2018permitted services\u2019 and, in line with general market practice, it was determined by the Audit Committee that the Group Auditor was best positioned to provide those services. 5. Employment The average monthly number of persons (including Executive Directors) employed by the Group during the financial year was:
2025 2024
Number Number
Production
9,262
9,335
Distribution
1,583
1,566
Administration
2,536
2,528
13,381
13,429
The staff costs for the financial year for the above employees were:
2025 2024
\u00a3m \u00a3m
Wages and salaries
450.3
415.2
Social insurance costs
47.8
38.4
Employee share-based payment expense (Note 6)
5.8
5.7
Termination costs
0.9
0.6
Pension costs \u2013 defined contribution plans (Note 24)
18.1
16.3
522.9
476.2
Legacy defined benefit interest cost (Note 24)
0.7
1.0
523.6
477.2
Total staff costs recognised in the Group profit or loss were \u00a3522.5m (2024: \u00a3475.6m) while \u00a31.1m of staff costs were capitalised during the financial year (2024: \u00a31.6m).
Actuarial loss on Group legacy defined benefit schemes recognised in the Group Statement of Other Comprehensive Income:
2025 2024
\u00a3m \u00a3m
Return on plan assets (Note 24)
(28.1)
16.0
Actuarial gain/(loss) arising on scheme liabilities (Note 24)
26.8
(20.7)
Total loss taken directly to equity
(1.3)
(4.7)
", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-642": { "value": "
2025 2024
\u00a3\u2019000 \u00a3\u2019000
Auditor\u2019s remuneration
Audit of the Group Financial Statements
1,010
930
Other assurance services
\u2013
90
Tax advisory services
\u2013
\u2013
Other non-audit services*
1,311
\u2013
Total
2,321
1,020
* In FY25 other non-audit services primarily relate to the services provided by Deloitte in connection with the recommended acquisition of Bakkavor Group plc. The services provided are
\u2018permitted services\u2019 and, in line with general market practice, it was determined by the Audit Committee that the Group Auditor was best positioned to provide those services.
", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-599": { "value": "
6. Share-based payments
The Group operates a number of employee share award schemes, all of which are equity settled share-based payment transactions. A recognised
valuation methodology as set out in IFRS 2 Share-based Payments is employed to determine the fair value of awards granted. The relevant
valuation methodology is described in the following sections for each share scheme. The charge incurred relating to these awards is recognised
within operating costs, unless specified as an exceptional item. Details of each of the employee share schemes operated by the Group are set
out below.
Annual Bonus Plan
Members of the Group Executive Team and certain senior management participate in the Annual Bonus Plan as outlined in the Report on
Directors\u2019 Remuneration. In accordance with this plan, a deferred share award equal to a proportion of the cash bonus is awarded to the
participating executives. The number of shares is calculated at market value on the date of allocation, to be held by a Trustee for the benefit
of individual participants without any additional performance conditions other than three years of service. The shares vest after three years
but are forfeit should an executive voluntarily leave the Group within the three-year time period, subject to normal \u2018good leaver\u2019 provisions.
The charge recognised in the Group Income Statement was \u00a30.5m (2024: \u00a30.5m) all recognised within operating costs for both the current
and prior financial years.
On 2 December 2024 and 1 December 2023, 247,516 and 689,409 respectively, awards were granted to senior executives of the Group under
the Annual Bonus Plan. The share price on the grant date, for awards granted in December 2024 was \u00a32.19 (December 2023: \u00a30.98).
The following table illustrates the number of, and movements in, share awards during the financial year under the plan:
2025 2024
Number Number
outstanding outstanding
At beginning of financial year
882,740
594,032
Granted
247,516
689,409
Vested
(159,510)
(400,701)
At end of financial year
970,746
882,740
Exercisable at end of financial year
\u2013
\u2013
Awards will be granted to members of the Group Executive Team and certain senior management of the Group under the Annual Bonus Plan
in respect of the financial year ended 26 September 2025. A charge amounting to \u00a30.2m (2024: \u00a30.2m) relating to awards to Executive Directors
has been included in the Group Income Statement in respect of the estimated 2025 award. The total fair value of the awards will be taken as a
charge to the Group Income Statement over the vesting period of the awards.
Performance Share Plan
Certain employees participate in a long-term incentive scheme, the Performance Share Plan. In accordance with the scheme rules, participants
are awarded an allotment of shares which will vest over three years subject to vesting conditions based on growth in Adjusted Earnings per
Share, Return on Invested Capital and relative Total Shareholder Return (\u2018TSR\u2019). An additional two-year future service period will apply to
Executive Directors\u2019 vested shares before they are released.
The number of shares granted is calculated based on the market value on the date of allocation. Share awards are forfeited should a participating
employee voluntarily leave the Group prior to the vesting date, subject to normal \u2018good leaver\u2019 provisions. The fair value of the award has
attributed a value to each vesting condition. The relative TSR is fair valued using a Monte Carlo simulation as described further in this note.
A charge amounting to \u00a33.0m (2024: \u00a32.2m) was included in the Group Income Statement in the year ended 26 September 2025 relating to
these awards for all Performance Share Plan awards granted from December 2021 onwards.
The following table illustrates the number of, and movements in, share awards during the financial year under the plan:
2025 2024
Number Number
outstanding outstanding
At beginning of financial year
13,910,859
10,752,522
Granted
2,749,971
5,336,843
Exercised
(869,670)
\u2013
Expired
\u2013
(1,237,012)
Forfeited
(338,336)
(941,494)
Lapsed
(876,036)
\u2013
At end of financial year
14,576,788
13,910,859
Exercisable at end of financial year
\u2013
\u2013
ShareSave Schemes The Group operates savings-related share option schemes where options are granted at a discount of between 20% and 25% of the market price at the date of invitation over a three-year savings contract. Options are exercisable during the six-month period following completion of the savings contract. The charge recognised in the Group Income Statement in respect of these options was \u00a31.0m (2024: \u00a30.9m). Grant date fair value was arrived at by applying a trinomial model, which is a lattice option-pricing model. During the financial year ended 26 September 2025, ShareSave Scheme options were granted over 3,305,952 shares in the UK only, which will ordinarily be exercisable at an exercise price of \u00a31.84 per share, during the period 1 September 2028 to 28 February 2029. The weighted average fair value of share awards granted during the financial year ended 26 September 2025 was \u00a30.41. During the financial year ended 27 September 2024, ShareSave Scheme options were granted over 2,851,819 shares in the UK only, which will ordinarily be exercisable at an exercise price of \u00a31.36 per share, during the period 1 September 2027 to 28 February 2028. The weighted average fair value of options granted during the financial year ended 27 September 2024 was \u00a30.29. Number and weighted average exercise price for the UK ShareSave Scheme (expressed in sterling) The following table sets out the number and weighted average exercise prices (expressed in sterling) of, and movements in, share options during the financial year under the UK ShareSave Scheme:
2025
2024
Weighted Weighted
average exercise average exercise
Number price Number price
outstanding \u00a3 outstanding \u00a3
At beginning of financial year
16,004,775
0.80
17,288,527
0.75
Granted
3,305,952
1.84
2,851,819
1.36
Exercised
(1,504,471)
0.94
(710,342)
1.06
Expired
(44,382)
0.94
(330,580)
1.03
Forfeited
(1,051,124)
1.03
(3,094,649)
0.96
At end of financial year
16,710,750
0.98
16,004,775
0.80
Exercisable at end of financial year
587,991
0.91
544,148
1.06
Range of exercise prices for the UK ShareSave Scheme (expressed in sterling)
Weighted Weighted Weighted
average contract average exercise average exercise
Number life price Number price
outstanding years \u00a3 exercisable \u00a3
At 26 September 2025
\u00a30.01-\u00a31.00
11,053,612
1.24
0.64
587,991
0.91
\u00a31.01-\u00a32.00
5,657,138
2.85
1.63
\u2013
\u2013
16,710,750
1.79
0.98
587,991
0.91
At 27 September 2024
\u00a30.01-\u00a31.00
12,673,180
2.16
0.67
\u2013
\u2013
\u00a31.01-\u00a32.00
3,331,595
2.79
1.31
544,148
1.06
16,004,775
2.29
0.80
544,148
1.06
Number and weighted average exercise prices for the Irish ShareSave Scheme (expressed in euro)
There were no grants under the Irish ShareSave Scheme during the financial years ended 26 September 2025 or 27 September 2024.
The following table sets out the number and weighted average exercise prices (expressed in euro) of, and movements in, share options
during the prior financial year under the Irish ShareSave Scheme:
2024
Weighted
average exercise
Number price
outstanding \u20ac
At beginning of financial year
62,016
1.19
Exercised
(15,126)
1.19
Expired
(46,890)
1.19
At end of financial year
\u2013
\u2013
Exercisable at end of financial year
\u2013
\u2013
Employee Share Incentive Plan
The Group operates an Employee Share Incentive Plan for all UK employees. This was a once off grant of share awards in January 2022 and
the number of shares was calculated at market value on the date of allocation, to be held by a trustee for the benefit of individual participants
without any additional performance conditions other than three years of service. The shares vest after three years but are forfeit should an
employee voluntarily leave the Group within the three-year time period, subject to normal \u2018good leaver\u2019 provisions. The charge recognised
in the Group Income Statement was \u00a30.3m (2024: \u00a30.8m).
The share price on the grant date, for awards granted in January 2022 was \u00a31.35.
The following table illustrates the number of, and movements in, share awards during the financial year under the plan:
2025 2024
Number Number
outstanding outstanding
At beginning of financial year
1,471,816
1,838,712
Exercised
(507,283)
(54,832)
Forfeited
(68,448)
(312,064)
At end of financial year
896,085
1,471,816
Exercisable at end of financial year
896,085
\u2013
Restricted Share Plan
In 2023, the Group launched a Restricted Share Plan to assist with the recruitment and retention of employees in the UK and Ireland below the
Group Executive Team level. The number of shares granted is calculated at the market value on the date of allocation, without any additional
performance conditions other than continuous service for a period of one year and two years, with 50% of the awards vesting one year after
the grant date, and the remainder vesting after two years. There are no holding periods applicable after the vesting date. The charge recognised
in the Group Income Statement was \u00a31.0m (2024: \u00a31.3m).
In January 2025 88,971 shares were awarded when the share price was \u00a31.74 and in July 2025 a further 872,616 shares were awarded when the
share price was \u00a32.75.
In December 2023 162,682 shares were awarded when the share price was \u00a30.98, in March 2024 a further 134,083 shares were awarded when
the share price was \u00a31.12 and in July 2024 a further 30,206 shares were awarded when the share price was \u00a31.66.
The following table illustrates the number of, and movements in, share awards during the financial year under the plan:
2025 2024
Number Number
outstanding outstanding
At beginning of financial year
1,588,748
2,623,773
Granted
961,587
326,971
Vested
(1,331,276)
(1,261,747)
Forfeited
(93,985)
(100,249)
At end of financial year
1,125,074
1,588,748
Exercisable at end of financial year
\u2013
\u2013
Weighted average assumptions used to value the share schemes
Annual Bonus Plan, Employee Share Incentive Plan and Restricted Share Plan
The fair value of awards granted under the Annual Bonus Plan, Employee Share Incentive Plan and Restricted Share Plan is equal to the share
price on the grant date.
Performance Share Plan
All vesting conditions relating to the awards will be equally weighted when assessing the fair value at grant date. The TSR component has been
valued using a Monte Carlo simulation model which also incorporates the relative volatility of the identified peer group with whom the Group are
compared to assess the TSR vesting condition. The following table shows the weighted average assumptions used to fair value the equity settled
awards granted.
FY25 FY24
PSP TSR PSP TSR
Expected volatility (%)
33.9%\u201334.0%
35.72%
Risk-free interest rate (%)
4.02%\u20134.34%
3.98%
Expected life of option (years)
3\u20135
3
Share price at grant (\u00a3)
\u00a31.74\u2013\u00a32.09
\u00a30.98
Fair value (\u00a3)
\u00a30.93\u2013\u00a31.27
\u00a30.77
ShareSave Schemes
The UK ShareSave Scheme\u2019s equity settled options are also valued at the fair value on grant date and are calculated by applying a trinomial model.
The following table shows the weighted average assumptions used to fair value the equity settled options granted.
2025 2024
UK UK
ShareSave ShareSave
Dividend yield (%)
1.42%
2.69%
Expected volatility (%)
35.36%
34.89%
Risk-free interest rate (%)
3.87%
4.09%
Employee failure-to-save rate (p.a.) (%)
20.63%
20.63%
Expected life of option (years)
3
3
Share price at grant (\u00a3)
\u00a32.34
\u00a31.77
Exercise price (\u00a3)
\u00a31.84
\u00a31.36
Fair value (\u00a3)
\u00a30.41
\u00a30.29
The expected volatility is estimated based on the historic volatility of the Company\u2019s share price over a period equivalent to the life of the
relevant option. The risk-free rate of return is the yield on a government bond of a term consistent with the life of the option.
The range of the Company\u2019s share price during the year was \u00a31.63\u2013\u00a32.81 (2024: \u00a30.68\u2013\u00a31.89). The average share price during the 2025 financial
year was \u00a32.11 (2024: \u00a31.31).
", "dimensions": { "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-665": { "value": "6. Share-based payments The Group operates a number of employee share award schemes, all of which are equity settled share-based payment transactions. A recognised valuation methodology as set out in IFRS 2 Share-based Payments is employed to determine the fair value of awards granted. The relevant valuation methodology is described in the following sections for each share scheme. The charge incurred relating to these awards is recognised within operating costs, unless specified as an exceptional item. Details of each of the employee share schemes operated by the Group are set out below. Annual Bonus Plan Members of the Group Executive Team and certain senior management participate in the Annual Bonus Plan as outlined in the Report on Directors\u2019 Remuneration. In accordance with this plan, a deferred share award equal to a proportion of the cash bonus is awarded to the participating executives. The number of shares is calculated at market value on the date of allocation, to be held by a Trustee for the benefit of individual participants without any additional performance conditions other than three years of service. The shares vest after three years but are forfeit should an executive voluntarily leave the Group within the three-year time period, subject to normal \u2018good leaver\u2019 provisions. The charge recognised in the Group Income Statement was \u00a30.5m (2024: \u00a30.5m) all recognised within operating costs for both the current and prior financial years. On 2 December 2024 and 1 December 2023, 247,516 and 689,409 respectively, awards were granted to senior executives of the Group under the Annual Bonus Plan. The share price on the grant date, for awards granted in December 2024 was \u00a32.19 (December 2023: \u00a30.98). The following table illustrates the number of, and movements in, share awards during the financial year under the plan:
2025 2024
Number Number
outstanding outstanding
At beginning of financial year
882,740
594,032
Granted
247,516
689,409
Vested
(159,510)
(400,701)
At end of financial year
970,746
882,740
Exercisable at end of financial year
\u2013
\u2013
Awards will be granted to members of the Group Executive Team and certain senior management of the Group under the Annual Bonus Plan in respect of the financial year ended 26 September 2025. A charge amounting to \u00a30.2m (2024: \u00a30.2m) relating to awards to Executive Directors has been included in the Group Income Statement in respect of the estimated 2025 award. The total fair value of the awards will be taken as a charge to the Group Income Statement over the vesting period of the awards. Performance Share Plan Certain employees participate in a long-term incentive scheme, the Performance Share Plan. In accordance with the scheme rules, participants are awarded an allotment of shares which will vest over three years subject to vesting conditions based on growth in Adjusted Earnings per Share, Return on Invested Capital and relative Total Shareholder Return (\u2018TSR\u2019). An additional two-year future service period will apply to Executive Directors\u2019 vested shares before they are released. The number of shares granted is calculated based on the market value on the date of allocation. Share awards are forfeited should a participating employee voluntarily leave the Group prior to the vesting date, subject to normal \u2018good leaver\u2019 provisions. The fair value of the award has attributed a value to each vesting condition. The relative TSR is fair valued using a Monte Carlo simulation as described further in this note. A charge amounting to \u00a33.0m (2024: \u00a32.2m) was included in the Group Income Statement in the year ended 26 September 2025 relating to these awards for all Performance Share Plan awards granted from December 2021 onwards.
The following table illustrates the number of, and movements in, share awards during the financial year under the plan:
2025 2024
Number Number
outstanding outstanding
At beginning of financial year
13,910,859
10,752,522
Granted
2,749,971
5,336,843
Exercised
(869,670)
\u2013
Expired
\u2013
(1,237,012)
Forfeited
(338,336)
(941,494)
Lapsed
(876,036)
\u2013
At end of financial year
14,576,788
13,910,859
Exercisable at end of financial year
\u2013
\u2013
ShareSave Schemes
The Group operates savings-related share option schemes where options are granted at a discount of between 20% and 25% of the market price
at the date of invitation over a three-year savings contract. Options are exercisable during the six-month period following completion of the
savings contract. The charge recognised in the Group Income Statement in respect of these options was \u00a31.0m (2024: \u00a30.9m). Grant date fair
value was arrived at by applying a trinomial model, which is a lattice option-pricing model.
During the financial year ended 26 September 2025, ShareSave Scheme options were granted over 3,305,952 shares in the UK only, which will
ordinarily be exercisable at an exercise price of \u00a31.84 per share, during the period 1 September 2028 to 28 February 2029. The weighted average
fair value of share awards granted during the financial year ended 26 September 2025 was \u00a30.41.
During the financial year ended 27 September 2024, ShareSave Scheme options were granted over 2,851,819 shares in the UK only, which will
ordinarily be exercisable at an exercise price of \u00a31.36 per share, during the period 1 September 2027 to 28 February 2028. The weighted average
fair value of options granted during the financial year ended 27 September 2024 was \u00a30.29.
Number and weighted average exercise price for the UK ShareSave Scheme (expressed in sterling)
The following table sets out the number and weighted average exercise prices (expressed in sterling) of, and movements in, share options during
the financial year under the UK ShareSave Scheme:
2025
2024
Weighted Weighted
average exercise average exercise
Number price Number price
outstanding \u00a3 outstanding \u00a3
At beginning of financial year
16,004,775
0.80
17,288,527
0.75
Granted
3,305,952
1.84
2,851,819
1.36
Exercised
(1,504,471)
0.94
(710,342)
1.06
Expired
(44,382)
0.94
(330,580)
1.03
Forfeited
(1,051,124)
1.03
(3,094,649)
0.96
At end of financial year
16,710,750
0.98
16,004,775
0.80
Exercisable at end of financial year
587,991
0.91
544,148
1.06
Range of exercise prices for the UK ShareSave Scheme (expressed in sterling)
Weighted Weighted Weighted
average contract average exercise average exercise
Number life price Number price
outstanding years \u00a3 exercisable \u00a3
At 26 September 2025
\u00a30.01-\u00a31.00
11,053,612
1.24
0.64
587,991
0.91
\u00a31.01-\u00a32.00
5,657,138
2.85
1.63
\u2013
\u2013
16,710,750
1.79
0.98
587,991
0.91
At 27 September 2024
\u00a30.01-\u00a31.00
12,673,180
2.16
0.67
\u2013
\u2013
\u00a31.01-\u00a32.00
3,331,595
2.79
1.31
544,148
1.06
16,004,775
2.29
0.80
544,148
1.06
Number and weighted average exercise prices for the Irish ShareSave Scheme (expressed in euro) There were no grants under the Irish ShareSave Scheme during the financial years ended 26 September 2025 or 27 September 2024. The following table sets out the number and weighted average exercise prices (expressed in euro) of, and movements in, share options during the prior financial year under the Irish ShareSave Scheme:
2024
Weighted
average exercise
Number price
outstanding \u20ac
At beginning of financial year
62,016
1.19
Exercised
(15,126)
1.19
Expired
(46,890)
1.19
At end of financial year
\u2013
\u2013
Exercisable at end of financial year
\u2013
\u2013
Employee Share Incentive Plan The Group operates an Employee Share Incentive Plan for all UK employees. This was a once off grant of share awards in January 2022 and the number of shares was calculated at market value on the date of allocation, to be held by a trustee for the benefit of individual participants without any additional performance conditions other than three years of service. The shares vest after three years but are forfeit should an employee voluntarily leave the Group within the three-year time period, subject to normal \u2018good leaver\u2019 provisions. The charge recognised in the Group Income Statement was \u00a30.3m (2024: \u00a30.8m). The share price on the grant date, for awards granted in January 2022 was \u00a31.35. The following table illustrates the number of, and movements in, share awards during the financial year under the plan:
2025 2024
Number Number
outstanding outstanding
At beginning of financial year
1,471,816
1,838,712
Exercised
(507,283)
(54,832)
Forfeited
(68,448)
(312,064)
At end of financial year
896,085
1,471,816
Exercisable at end of financial year
896,085
\u2013
Restricted Share Plan In 2023, the Group launched a Restricted Share Plan to assist with the recruitment and retention of employees in the UK and Ireland below the Group Executive Team level. The number of shares granted is calculated at the market value on the date of allocation, without any additional performance conditions other than continuous service for a period of one year and two years, with 50% of the awards vesting one year after the grant date, and the remainder vesting after two years. There are no holding periods applicable after the vesting date. The charge recognised in the Group Income Statement was \u00a31.0m (2024: \u00a31.3m). In January 2025 88,971 shares were awarded when the share price was \u00a31.74 and in July 2025 a further 872,616 shares were awarded when the share price was \u00a32.75. In December 2023 162,682 shares were awarded when the share price was \u00a30.98, in March 2024 a further 134,083 shares were awarded when the share price was \u00a31.12 and in July 2024 a further 30,206 shares were awarded when the share price was \u00a31.66. The following table illustrates the number of, and movements in, share awards during the financial year under the plan:
2025 2024
Number Number
outstanding outstanding
At beginning of financial year
1,588,748
2,623,773
Granted
961,587
326,971
Vested
(1,331,276)
(1,261,747)
Forfeited
(93,985)
(100,249)
At end of financial year
1,125,074
1,588,748
Exercisable at end of financial year
\u2013
\u2013
Weighted average assumptions used to value the share schemes Annual Bonus Plan, Employee Share Incentive Plan and Restricted Share Plan The fair value of awards granted under the Annual Bonus Plan, Employee Share Incentive Plan and Restricted Share Plan is equal to the share price on the grant date. Performance Share Plan All vesting conditions relating to the awards will be equally weighted when assessing the fair value at grant date. The TSR component has been valued using a Monte Carlo simulation model which also incorporates the relative volatility of the identified peer group with whom the Group are compared to assess the TSR vesting condition. The following table shows the weighted average assumptions used to fair value the equity settled awards granted.
FY25 FY24
PSP TSR PSP TSR
Expected volatility (%)
33.9%\u201334.0%
35.72%
Risk-free interest rate (%)
4.02%\u20134.34%
3.98%
Expected life of option (years)
3\u20135
3
Share price at grant (\u00a3)
\u00a31.74\u2013\u00a32.09
\u00a30.98
Fair value (\u00a3)
\u00a30.93\u2013\u00a31.27
\u00a30.77
ShareSave Schemes The UK ShareSave Scheme\u2019s equity settled options are also valued at the fair value on grant date and are calculated by applying a trinomial model. The following table shows the weighted average assumptions used to fair value the equity settled options granted.
2025 2024
UK UK
ShareSave ShareSave
Dividend yield (%)
1.42%
2.69%
Expected volatility (%)
35.36%
34.89%
Risk-free interest rate (%)
3.87%
4.09%
Employee failure-to-save rate (p.a.) (%)
20.63%
20.63%
Expected life of option (years)
3
3
Share price at grant (\u00a3)
\u00a32.34
\u00a31.77
Exercise price (\u00a3)
\u00a31.84
\u00a31.36
Fair value (\u00a3)
\u00a30.41
\u00a30.29
The expected volatility is estimated based on the historic volatility of the Company\u2019s share price over a period equivalent to the life of the relevant option. The risk-free rate of return is the yield on a government bond of a term consistent with the life of the option. The range of the Company\u2019s share price during the year was \u00a31.63\u2013\u00a32.81 (2024: \u00a30.68\u2013\u00a31.89). The average share price during the 2025 financial year was \u00a32.11 (2024: \u00a31.31).", "dimensions": { "concept": "ifrs-full:DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-643": { "value": "6. Share-based payments The Group operates a number of employee share award schemes, all of which are equity settled share-based payment transactions. A recognised valuation methodology as set out in IFRS 2 Share-based Payments is employed to determine the fair value of awards granted. The relevant valuation methodology is described in the following sections for each share scheme. The charge incurred relating to these awards is recognised within operating costs, unless specified as an exceptional item. Details of each of the employee share schemes operated by the Group are set out below. Annual Bonus Plan Members of the Group Executive Team and certain senior management participate in the Annual Bonus Plan as outlined in the Report on Directors\u2019 Remuneration. In accordance with this plan, a deferred share award equal to a proportion of the cash bonus is awarded to the participating executives. The number of shares is calculated at market value on the date of allocation, to be held by a Trustee for the benefit of individual participants without any additional performance conditions other than three years of service. The shares vest after three years but are forfeit should an executive voluntarily leave the Group within the three-year time period, subject to normal \u2018good leaver\u2019 provisions. The charge recognised in the Group Income Statement was \u00a30.5m (2024: \u00a30.5m) all recognised within operating costs for both the current and prior financial years. On 2 December 2024 and 1 December 2023, 247,516 and 689,409 respectively, awards were granted to senior executives of the Group under the Annual Bonus Plan. The share price on the grant date, for awards granted in December 2024 was \u00a32.19 (December 2023: \u00a30.98). The following table illustrates the number of, and movements in, share awards during the financial year under the plan:
2025 2024
Number Number
outstanding outstanding
At beginning of financial year
882,740
594,032
Granted
247,516
689,409
Vested
(159,510)
(400,701)
At end of financial year
970,746
882,740
Exercisable at end of financial year
\u2013
\u2013
Awards will be granted to members of the Group Executive Team and certain senior management of the Group under the Annual Bonus Plan in respect of the financial year ended 26 September 2025. A charge amounting to \u00a30.2m (2024: \u00a30.2m) relating to awards to Executive Directors has been included in the Group Income Statement in respect of the estimated 2025 award. The total fair value of the awards will be taken as a charge to the Group Income Statement over the vesting period of the awards. Performance Share Plan Certain employees participate in a long-term incentive scheme, the Performance Share Plan. In accordance with the scheme rules, participants are awarded an allotment of shares which will vest over three years subject to vesting conditions based on growth in Adjusted Earnings per Share, Return on Invested Capital and relative Total Shareholder Return (\u2018TSR\u2019). An additional two-year future service period will apply to Executive Directors\u2019 vested shares before they are released. The number of shares granted is calculated based on the market value on the date of allocation. Share awards are forfeited should a participating employee voluntarily leave the Group prior to the vesting date, subject to normal \u2018good leaver\u2019 provisions. The fair value of the award has attributed a value to each vesting condition. The relative TSR is fair valued using a Monte Carlo simulation as described further in this note. A charge amounting to \u00a33.0m (2024: \u00a32.2m) was included in the Group Income Statement in the year ended 26 September 2025 relating to these awards for all Performance Share Plan awards granted from December 2021 onwards. The following table illustrates the number of, and movements in, share awards during the financial year under the plan:
2025 2024
Number Number
outstanding outstanding
At beginning of financial year
13,910,859
10,752,522
Granted
2,749,971
5,336,843
Exercised
(869,670)
\u2013
Expired
\u2013
(1,237,012)
Forfeited
(338,336)
(941,494)
Lapsed
(876,036)
\u2013
At end of financial year
14,576,788
13,910,859
Exercisable at end of financial year
\u2013
\u2013
ShareSave Schemes The Group operates savings-related share option schemes where options are granted at a discount of between 20% and 25% of the market price at the date of invitation over a three-year savings contract. Options are exercisable during the six-month period following completion of the savings contract. The charge recognised in the Group Income Statement in respect of these options was \u00a31.0m (2024: \u00a30.9m). Grant date fair value was arrived at by applying a trinomial model, which is a lattice option-pricing model. During the financial year ended 26 September 2025, ShareSave Scheme options were granted over 3,305,952 shares in the UK only, which will ordinarily be exercisable at an exercise price of \u00a31.84 per share, during the period 1 September 2028 to 28 February 2029. The weighted average fair value of share awards granted during the financial year ended 26 September 2025 was \u00a30.41. During the financial year ended 27 September 2024, ShareSave Scheme options were granted over 2,851,819 shares in the UK only, which will ordinarily be exercisable at an exercise price of \u00a31.36 per share, during the period 1 September 2027 to 28 February 2028. The weighted average fair value of options granted during the financial year ended 27 September 2024 was \u00a30.29. Number and weighted average exercise price for the UK ShareSave Scheme (expressed in sterling) The following table sets out the number and weighted average exercise prices (expressed in sterling) of, and movements in, share options during the financial year under the UK ShareSave Scheme:
2025
2024
Weighted Weighted
average exercise average exercise
Number price Number price
outstanding \u00a3 outstanding \u00a3
At beginning of financial year
16,004,775
0.80
17,288,527
0.75
Granted
3,305,952
1.84
2,851,819
1.36
Exercised
(1,504,471)
0.94
(710,342)
1.06
Expired
(44,382)
0.94
(330,580)
1.03
Forfeited
(1,051,124)
1.03
(3,094,649)
0.96
At end of financial year
16,710,750
0.98
16,004,775
0.80
Exercisable at end of financial year
587,991
0.91
544,148
1.06
Range of exercise prices for the UK ShareSave Scheme (expressed in sterling)
Weighted Weighted Weighted
average contract average exercise average exercise
Number life price Number price
outstanding years \u00a3 exercisable \u00a3
At 26 September 2025
\u00a30.01-\u00a31.00
11,053,612
1.24
0.64
587,991
0.91
\u00a31.01-\u00a32.00
5,657,138
2.85
1.63
\u2013
\u2013
16,710,750
1.79
0.98
587,991
0.91
At 27 September 2024
\u00a30.01-\u00a31.00
12,673,180
2.16
0.67
\u2013
\u2013
\u00a31.01-\u00a32.00
3,331,595
2.79
1.31
544,148
1.06
16,004,775
2.29
0.80
544,148
1.06
Number and weighted average exercise prices for the Irish ShareSave Scheme (expressed in euro) There were no grants under the Irish ShareSave Scheme during the financial years ended 26 September 2025 or 27 September 2024. The following table sets out the number and weighted average exercise prices (expressed in euro) of, and movements in, share options during the prior financial year under the Irish ShareSave Scheme:
2024
Weighted
average exercise
Number price
outstanding \u20ac
At beginning of financial year
62,016
1.19
Exercised
(15,126)
1.19
Expired
(46,890)
1.19
At end of financial year
\u2013
\u2013
Exercisable at end of financial year
\u2013
\u2013
Employee Share Incentive Plan The Group operates an Employee Share Incentive Plan for all UK employees. This was a once off grant of share awards in January 2022 and the number of shares was calculated at market value on the date of allocation, to be held by a trustee for the benefit of individual participants without any additional performance conditions other than three years of service. The shares vest after three years but are forfeit should an employee voluntarily leave the Group within the three-year time period, subject to normal \u2018good leaver\u2019 provisions. The charge recognised in the Group Income Statement was \u00a30.3m (2024: \u00a30.8m). The share price on the grant date, for awards granted in January 2022 was \u00a31.35. The following table illustrates the number of, and movements in, share awards during the financial year under the plan:
2025 2024
Number Number
outstanding outstanding
At beginning of financial year
1,471,816
1,838,712
Exercised
(507,283)
(54,832)
Forfeited
(68,448)
(312,064)
At end of financial year
896,085
1,471,816
Exercisable at end of financial year
896,085
\u2013
Restricted Share Plan In 2023, the Group launched a Restricted Share Plan to assist with the recruitment and retention of employees in the UK and Ireland below the Group Executive Team level. The number of shares granted is calculated at the market value on the date of allocation, without any additional performance conditions other than continuous service for a period of one year and two years, with 50% of the awards vesting one year after the grant date, and the remainder vesting after two years. There are no holding periods applicable after the vesting date. The charge recognised in the Group Income Statement was \u00a31.0m (2024: \u00a31.3m). In January 2025 88,971 shares were awarded when the share price was \u00a31.74 and in July 2025 a further 872,616 shares were awarded when the share price was \u00a32.75. In December 2023 162,682 shares were awarded when the share price was \u00a30.98, in March 2024 a further 134,083 shares were awarded when the share price was \u00a31.12 and in July 2024 a further 30,206 shares were awarded when the share price was \u00a31.66. The following table illustrates the number of, and movements in, share awards during the financial year under the plan:
2025 2024
Number Number
outstanding outstanding
At beginning of financial year
1,588,748
2,623,773
Granted
961,587
326,971
Vested
(1,331,276)
(1,261,747)
Forfeited
(93,985)
(100,249)
At end of financial year
1,125,074
1,588,748
Exercisable at end of financial year
\u2013
\u2013
Weighted average assumptions used to value the share schemes Annual Bonus Plan, Employee Share Incentive Plan and Restricted Share Plan The fair value of awards granted under the Annual Bonus Plan, Employee Share Incentive Plan and Restricted Share Plan is equal to the share price on the grant date. Performance Share Plan All vesting conditions relating to the awards will be equally weighted when assessing the fair value at grant date. The TSR component has been valued using a Monte Carlo simulation model which also incorporates the relative volatility of the identified peer group with whom the Group are compared to assess the TSR vesting condition. The following table shows the weighted average assumptions used to fair value the equity settled awards granted.
FY25 FY24
PSP TSR PSP TSR
Expected volatility (%)
33.9%\u201334.0%
35.72%
Risk-free interest rate (%)
4.02%\u20134.34%
3.98%
Expected life of option (years)
3\u20135
3
Share price at grant (\u00a3)
\u00a31.74\u2013\u00a32.09
\u00a30.98
Fair value (\u00a3)
\u00a30.93\u2013\u00a31.27
\u00a30.77
ShareSave Schemes The UK ShareSave Scheme\u2019s equity settled options are also valued at the fair value on grant date and are calculated by applying a trinomial model. The following table shows the weighted average assumptions used to fair value the equity settled options granted.
2025 2024
UK UK
ShareSave ShareSave
Dividend yield (%)
1.42%
2.69%
Expected volatility (%)
35.36%
34.89%
Risk-free interest rate (%)
3.87%
4.09%
Employee failure-to-save rate (p.a.) (%)
20.63%
20.63%
Expected life of option (years)
3
3
Share price at grant (\u00a3)
\u00a32.34
\u00a31.77
Exercise price (\u00a3)
\u00a31.84
\u00a31.36
Fair value (\u00a3)
\u00a30.41
\u00a30.29
The expected volatility is estimated based on the historic volatility of the Company\u2019s share price over a period equivalent to the life of the relevant option. The risk-free rate of return is the yield on a government bond of a term consistent with the life of the option. The range of the Company\u2019s share price during the year was \u00a31.63\u2013\u00a32.81 (2024: \u00a30.68\u2013\u00a31.89). The average share price during the 2025 financial year was \u00a32.11 (2024: \u00a31.31).", "dimensions": { "concept": "ifrs-full:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-600": { "value": "
7. Exceptional items
Exceptional items are those which, as set out in our accounting policy, are disclosed separately by virtue of their nature or amount. Such items
are included within the Group Income Statement caption to which they relate.
The Group reports the following exceptional items:
2025 2024
\u00a3m \u00a3m
Transformation costs (A)
(12.0)
(4.0)
Acquisition related costs (B)
(10.9)
\u2013
Manufacturing site consolidation (C)
\u2013
(6.0)
Non core property-related income/(expense) (D)
\u2013
(0.2)
Defined benefit pension scheme restructuring (E)
(0.2)
\u2013
Total exceptional items before taxation
(23.1)
(10.2)
Tax credit on exceptional items
2.5
0.8
Total exceptional items after taxation
(20.6)
(9.4)
(A) Transformation costs
Transformation costs relate to a multi-year transformation programme Making Business Easier, which commenced in the prior financial year.
In the current financial year, the Group recognised a charge of \u00a312.0m for costs related to progressing this programme, these costs included
consultancy costs and internal labour costs (2024: \u00a34.0m). The programme is expected to take place over a period of up to five years from 2024,
with a total estimated cash cost of \u00a380m. The programme is focused on transforming the Group\u2019s technology infrastructure and end-to-end
processes to drive efficiencies in the way the entire Group operates.
(B) Acquisition related costs
During the financial year, the Group recognised \u00a310.9m of costs associated with the recommended acquisition of Bakkavor Group plc,
which includes \u00a31.0m in finance costs (Note 8). The transaction is expected to complete in in early 2026, subject to regulatory approval.
(C) Manufacturing site consolidation
In the prior financial year the Group consolidated two soup manufacturing sites which resulted in the closure of soup production capacity at the
Kiveton facility and consolidation of soup production at the Bristol site. As a result of this exercise, the Group recognised an asset impairment,
incurring an exceptional charge of \u00a36.0m.
(D) Non core property-related (expense)/income
In the prior financial year, the Group disposed of an investment property in Ireland and recognised a loss on disposal of \u00a30.2m.
(E) Defined benefit pension scheme restructuring
During the current financial year, the Group incurred a charge of \u00a30.2m in relating to restructuring costs associated with its legacy defined
benefit schemes (2024: \u00a3Nil).
Cash flow on exceptional items
The total net cash outflow during the financial year in respect of exceptional charges was \u00a317.4m (2024: \u00a35.3m), of which \u00a32.0m was in respect
of prior year exceptional charges. In the prior financial year cash inflow from the disposal of the investment property of \u00a30.7m was recognised
separately on the Group Statement of Cash Flows within investing activities.
", "dimensions": { "concept": "greencoregroupplc:DisclosureOfExceptionalItems", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-601": { "value": "
8. Finance costs and finance income
2025 2024
\u00a3m \u00a3m
Finance income
Interest on bank deposits
1.1
1.0
Total finance income
1.1
1.0
Finance costs
Finance costs on interest bearing cash and cash equivalents, borrowings and other financing costs
(19.0)
(21.5)
Interest on lease obligations (Note 14)
(1.3)
(1.4)
Net pension financing charge (Note 24)
(0.7)
(1.0)
Unwind of discount on liabilities (Note 23)
(0.2)
(0.1)
Change in fair value of derivative financial instruments
0.4
0.5
Foreign exchange on inter-company and external balances where hedge accounting is not applied
(0.9)
(0.3)
Total finance costs before exceptional items
(21.7)
(23.8)
Finance costs relating to the recommended acquisition of Bakkavor Group plc (Note 7)
(1.0)
\u2013
Total finance costs including exceptional items
(22.7)
(23.8)
Recognised directly in equity
Currency translation adjustment
0.5
(0.3)
Effective portion of changes in fair value of cash flow hedges
0.9
(0.8)
1.4
(1.1)
There were no interest costs capitalised in the financial year (2024: \u00a3Nil).
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-685": { "value": "8. Finance costs and finance income
2025 2024
\u00a3m \u00a3m
Finance income
Interest on bank deposits
1.1
1.0
Total finance income
1.1
1.0
Finance costs
Finance costs on interest bearing cash and cash equivalents, borrowings and other financing costs
(19.0)
(21.5)
Interest on lease obligations (Note 14)
(1.3)
(1.4)
Net pension financing charge (Note 24)
(0.7)
(1.0)
Unwind of discount on liabilities (Note 23)
(0.2)
(0.1)
Change in fair value of derivative financial instruments
0.4
0.5
Foreign exchange on inter-company and external balances where hedge accounting is not applied
(0.9)
(0.3)
Total finance costs before exceptional items
(21.7)
(23.8)
Finance costs relating to the recommended acquisition of Bakkavor Group plc (Note 7)
(1.0)
\u2013
Total finance costs including exceptional items
(22.7)
(23.8)
Recognised directly in equity
Currency translation adjustment
0.5
(0.3)
Effective portion of changes in fair value of cash flow hedges
0.9
(0.8)
1.4
(1.1)
There were no interest costs capitalised in the financial year (2024: \u00a3Nil).", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-689": { "value": "8. Finance costs and finance income
2025 2024
\u00a3m \u00a3m
Finance income
Interest on bank deposits
1.1
1.0
Total finance income
1.1
1.0
Finance costs
Finance costs on interest bearing cash and cash equivalents, borrowings and other financing costs
(19.0)
(21.5)
Interest on lease obligations (Note 14)
(1.3)
(1.4)
Net pension financing charge (Note 24)
(0.7)
(1.0)
Unwind of discount on liabilities (Note 23)
(0.2)
(0.1)
Change in fair value of derivative financial instruments
0.4
0.5
Foreign exchange on inter-company and external balances where hedge accounting is not applied
(0.9)
(0.3)
Total finance costs before exceptional items
(21.7)
(23.8)
Finance costs relating to the recommended acquisition of Bakkavor Group plc (Note 7)
(1.0)
\u2013
Total finance costs including exceptional items
(22.7)
(23.8)
Recognised directly in equity
Currency translation adjustment
0.5
(0.3)
Effective portion of changes in fair value of cash flow hedges
0.9
(0.8)
1.4
(1.1)
There were no interest costs capitalised in the financial year (2024: \u00a3Nil).", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-680": { "value": "8. Finance costs and finance income
2025 2024
\u00a3m \u00a3m
Finance income
Interest on bank deposits
1.1
1.0
Total finance income
1.1
1.0
Finance costs
Finance costs on interest bearing cash and cash equivalents, borrowings and other financing costs
(19.0)
(21.5)
Interest on lease obligations (Note 14)
(1.3)
(1.4)
Net pension financing charge (Note 24)
(0.7)
(1.0)
Unwind of discount on liabilities (Note 23)
(0.2)
(0.1)
Change in fair value of derivative financial instruments
0.4
0.5
Foreign exchange on inter-company and external balances where hedge accounting is not applied
(0.9)
(0.3)
Total finance costs before exceptional items
(21.7)
(23.8)
Finance costs relating to the recommended acquisition of Bakkavor Group plc (Note 7)
(1.0)
\u2013
Total finance costs including exceptional items
(22.7)
(23.8)
Recognised directly in equity
Currency translation adjustment
0.5
(0.3)
Effective portion of changes in fair value of cash flow hedges
0.9
(0.8)
1.4
(1.1)
There were no interest costs capitalised in the financial year (2024: \u00a3Nil).", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-666": { "value": "8. Finance costs and finance income
2025 2024
\u00a3m \u00a3m
Finance income
Interest on bank deposits
1.1
1.0
Total finance income
1.1
1.0
Finance costs
Finance costs on interest bearing cash and cash equivalents, borrowings and other financing costs
(19.0)
(21.5)
Interest on lease obligations (Note 14)
(1.3)
(1.4)
Net pension financing charge (Note 24)
(0.7)
(1.0)
Unwind of discount on liabilities (Note 23)
(0.2)
(0.1)
Change in fair value of derivative financial instruments
0.4
0.5
Foreign exchange on inter-company and external balances where hedge accounting is not applied
(0.9)
(0.3)
Total finance costs before exceptional items
(21.7)
(23.8)
Finance costs relating to the recommended acquisition of Bakkavor Group plc (Note 7)
(1.0)
\u2013
Total finance costs including exceptional items
(22.7)
(23.8)
Recognised directly in equity
Currency translation adjustment
0.5
(0.3)
Effective portion of changes in fair value of cash flow hedges
0.9
(0.8)
1.4
(1.1)
There were no interest costs capitalised in the financial year (2024: \u00a3Nil).", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-644": { "value": "8. Finance costs and finance income
2025 2024
\u00a3m \u00a3m
Finance income
Interest on bank deposits
1.1
1.0
Total finance income
1.1
1.0
Finance costs
Finance costs on interest bearing cash and cash equivalents, borrowings and other financing costs
(19.0)
(21.5)
Interest on lease obligations (Note 14)
(1.3)
(1.4)
Net pension financing charge (Note 24)
(0.7)
(1.0)
Unwind of discount on liabilities (Note 23)
(0.2)
(0.1)
Change in fair value of derivative financial instruments
0.4
0.5
Foreign exchange on inter-company and external balances where hedge accounting is not applied
(0.9)
(0.3)
Total finance costs before exceptional items
(21.7)
(23.8)
Finance costs relating to the recommended acquisition of Bakkavor Group plc (Note 7)
(1.0)
\u2013
Total finance costs including exceptional items
(22.7)
(23.8)
Recognised directly in equity
Currency translation adjustment
0.5
(0.3)
Effective portion of changes in fair value of cash flow hedges
0.9
(0.8)
1.4
(1.1)
There were no interest costs capitalised in the financial year (2024: \u00a3Nil).", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-602": { "value": "
9. Taxation
2025 2024
\u00a3m \u00a3m
Current tax
Irish corporation tax charge
2.7
\u2013
Overseas tax charge
10.4
8.3
Adjustment in respect of prior financial years
(0.8)
(9.7)
Total current tax charge/(credit) (pre-exceptional)
12.3
(1.4)
Deferred tax
Origination and reversal of temporary differences
11.5
9.5
Legacy defined benefit pension obligations
2.6
3.2
Employee share-based payments
(0.5)
(0.6)
Adjustment in respect of prior financial years
(1.5)
5.3
Total deferred tax charge (pre-exceptional)
12.1
17.4
Income tax expense (pre-exceptional)
24.4
16.0
Tax on exceptional items
Current tax credit on exceptional items
(2.5)
(0.8)
Total tax charge for the financial year
21.9
15.2
Tax relating to items recognised in other comprehensive income and equity
Deferred tax relating to items recognised in other comprehensive income
Actuarial loss on Group legacy defined benefit pension schemes
0.5
(1.3)
Derivative fair value movement
(0.1)
\u2013
Total deferred tax in other comprehensive income for the financial year
0.4
(1.3)
In addition, tax of \u00a37.0m in relation to employee share-based payments was taken directly to equity in the financial year (2024 \u00a35.5m).
Reconciliation of total tax charge
The tax charge for the financial year can be reconciled to the profit per the Group Income Statement as follows:
2025 2024
\u00a3m \u00a3m
Profit for the financial year
57.6
46.3
Adjusted for:
Tax charge for the financial year
21.9
15.2
Profit before taxation
79.5
61.5
Tax charge at Irish corporation tax rate of 12.5% (2024: 12.5%)
9.9
7.7
Effects of:
Expenses not deductible for tax purposes
6.3
4.6
Differences in effective tax rates on overseas earnings
9.9
7.0
Recognition of previously unrecognised deferred tax
(1.9)
0.3
Adjustment in respect of prior financial years
(2.3)
(4.4)
Total tax charge for the financial year
21.9
15.2
Deferred taxation
The Group\u2019s deferred tax assets and liabilities are analysed as follows:
Property, Acquisition- Retirement Employee
plant and related benefit Tax share-based
equipment intangibles obligations losses payment Other Total
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Financial year ended 26 September 2025
At 27 September 2024
(23.1)
(1.0)
5.4
11.1
7.3
3.0
2.7
Income Statement credit/(charge)
(2.5)
0.5
(2.6)
(8.2)
0.6
0.1
(12.1)
Tax recognised in other comprehensive income
\u2013
\u2013
(0.5)
\u2013
\u2013
0.1
(0.4)
Tax recognised directly in equity
\u2013
\u2013
\u2013
\u2013
7.0
\u2013
7.0
Tax transferred from deferred tax to current tax creditor
\u2013
\u2013
\u2013
\u2013
(1.0)
\u2013
(1.0)
At 26 September 2025
(25.6)
(0.5)
2.3
2.9
13.9
3.2
(3.8)
Deferred tax assets (deductible temporary differences)
0.7
\u2013
3.7
2.9
13.9
3.5
24.7
Deferred tax liabilities (taxable temporary differences)
(26.3)
(0.5)
(1.4)
\u2013
\u2013
(0.3)
(28.5)
Net deferred tax asset/(liability)
(25.6)
(0.5)
2.3
2.9
13.9
3.2
(3.8)
Property, Acquisition- Retirement Employee
plant and related benefit Tax share-based
equipment intangibles obligations losses payment Other Total
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Financial year ended 27 September 2024
At 29 September 2023
(8.3)
(1.7)
7.3
12.4
1.2
2.7
13.6
Income Statement credit/(charge)
(14.8)
0.7
(3.2)
(1.3)
0.9
0.3
(17.4)
Tax recognised in other comprehensive income
\u2013
\u2013
1.3
\u2013
\u2013
\u2013
1.3
Tax recognised directly in equity
\u2013
\u2013
\u2013
\u2013
5.5
\u2013
5.5
Tax transferred from deferred tax to current tax creditor
\u2013
\u2013
\u2013
\u2013
(0.3)
\u2013
(0.3)
At 27 September 2024
(23.1)
(1.0)
5.4
11.1
7.3
3.0
2.7
Deferred tax assets (deductible temporary differences)
1.3
\u2013
7.3
11.1
7.3
3.2
30.2
Deferred tax liabilities (taxable temporary differences)
(24.4)
(1.0)
(1.9)
\u2013
\u2013
(0.2)
(27.5)
Net deferred tax asset/(liability)
(23.1)
(1.0)
5.4
11.1
7.3
3.0
2.7
The Group performed its assessment of the recoverability of deferred tax assets at 26 September 2025 taking into account the Group\u2019s actual
historic performance, the impact of tax legislation enacted at the reporting date and the detailed financial forecasts for the business covering
the periods over which the assets are expected to be utilised. The Group is satisfied based on this assessment and sensitivities completed that
the \u00a324.7m (2024: \u00a330.2m) of deferred tax assets are recoverable.
Unrecognised deferred tax liabilities
The Group has not provided deferred tax in relation to temporary differences of approximately \u00a3310m (2024: \u00a3300m) applicable to investments
in subsidiaries on the basis that the Group can control the timing and realisation of these temporary differences, and it is probable that the
temporary differences will not reverse in the foreseeable future. No provision has been made in respect of deferred tax relating to unremitted
earnings of subsidiaries as there is no commitment to remit earnings.
Unrecognised deferred tax assets
No deferred tax asset is recognised in respect of certain tax losses and other attributes incurred by the Group on the grounds that there is
insufficient evidence that the assets will be recoverable. In the event that sufficient profits are generated in the relevant jurisdictions in the
future, these assets may be recovered. The unrecognised deferred tax asset at 26 September 2025 was \u00a355.4m (2024: \u00a357.1m) which has been
calculated based on the tax rate applicable to the jurisdiction to which the losses relate and has been translated to the Group presentation
currency at the closing rate on 26 September 2025.
Tax losses carried forward
The total gross unrecognised trading tax losses are \u00a3137.6m (2024: \u00a3137.6m). There is not an expiry date for these losses in any jurisdiction.
The unrecognised deferred tax asset on these losses amounts to \u00a334.4m (2024: \u00a334.4m).
The total gross unrecognised capital tax losses are \u00a353.7m (2024: \u00a354.3m). These capital losses will not expire in any jurisdiction. The unrecognised
deferred tax asset on these losses amounts to \u00a314.0m (2024: \u00a314.2m).
Recognition of deferred tax assets is a key judgement in the Group Financial Statements as disclosed in Note 1.
Factors that may impact future tax charges and other disclosures
As part of the Organisation for Economic Co-operation and Development (OECD)/G20 Base Erosion and Profit Shifting (BEPS) project, the
OECD has introduced Pillar Two model rules. Pillar Two legislation was enacted in Ireland, the jurisdiction in which Greencore Group plc is
incorporated, and came into effect within Finance (No. 2) Act 2023 (the \u2018Finance Act\u2019) for accounting periods starting on or after 31 December
2023. Therefore the period to September 2025 is the first accounting period to which these rules apply for the Group. The Finance Act closely
follows the EU Minimum Tax Directive and OECD Guidance released to date and introduces a top-up tax for the difference between the Global
Anti-base Erosion Rules (GLoBE) effective tax rate per jurisdiction and the 15% minimum rate.
The Group has assessed the impact of the OECD\u2019s Pillar Two GLoBE rules and, for the current reporting period, the Group will not be subject
to top-up taxes under these rules in Ireland or other jurisdictions in which it operates. The Group qualifies for the transitional safe harbour
exemptions in all jurisdictions therefore no top-up taxes will be due.
", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-645": { "value": "9. Taxation
2025 2024
\u00a3m \u00a3m
Current tax
Irish corporation tax charge
2.7
\u2013
Overseas tax charge
10.4
8.3
Adjustment in respect of prior financial years
(0.8)
(9.7)
Total current tax charge/(credit) (pre-exceptional)
12.3
(1.4)
Deferred tax
Origination and reversal of temporary differences
11.5
9.5
Legacy defined benefit pension obligations
2.6
3.2
Employee share-based payments
(0.5)
(0.6)
Adjustment in respect of prior financial years
(1.5)
5.3
Total deferred tax charge (pre-exceptional)
12.1
17.4
Income tax expense (pre-exceptional)
24.4
16.0
Tax on exceptional items
Current tax credit on exceptional items
(2.5)
(0.8)
Total tax charge for the financial year
21.9
15.2
Tax relating to items recognised in other comprehensive income and equity
Deferred tax relating to items recognised in other comprehensive income
Actuarial loss on Group legacy defined benefit pension schemes
0.5
(1.3)
Derivative fair value movement
(0.1)
\u2013
Total deferred tax in other comprehensive income for the financial year
0.4
(1.3)
In addition, tax of \u00a37.0m in relation to employee share-based payments was taken directly to equity in the financial year (2024 \u00a35.5m). Reconciliation of total tax charge The tax charge for the financial year can be reconciled to the profit per the Group Income Statement as follows:
2025 2024
\u00a3m \u00a3m
Profit for the financial year
57.6
46.3
Adjusted for:
Tax charge for the financial year
21.9
15.2
Profit before taxation
79.5
61.5
Tax charge at Irish corporation tax rate of 12.5% (2024: 12.5%)
9.9
7.7
Effects of:
Expenses not deductible for tax purposes
6.3
4.6
Differences in effective tax rates on overseas earnings
9.9
7.0
Recognition of previously unrecognised deferred tax
(1.9)
0.3
Adjustment in respect of prior financial years
(2.3)
(4.4)
Total tax charge for the financial year
21.9
15.2
Deferred taxation The Group\u2019s deferred tax assets and liabilities are analysed as follows:
Property, Acquisition- Retirement Employee
plant and related benefit Tax share-based
equipment intangibles obligations losses payment Other Total
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Financial year ended 26 September 2025
At 27 September 2024
(23.1)
(1.0)
5.4
11.1
7.3
3.0
2.7
Income Statement credit/(charge)
(2.5)
0.5
(2.6)
(8.2)
0.6
0.1
(12.1)
Tax recognised in other comprehensive income
\u2013
\u2013
(0.5)
\u2013
\u2013
0.1
(0.4)
Tax recognised directly in equity
\u2013
\u2013
\u2013
\u2013
7.0
\u2013
7.0
Tax transferred from deferred tax to current tax creditor
\u2013
\u2013
\u2013
\u2013
(1.0)
\u2013
(1.0)
At 26 September 2025
(25.6)
(0.5)
2.3
2.9
13.9
3.2
(3.8)
Deferred tax assets (deductible temporary differences)
0.7
\u2013
3.7
2.9
13.9
3.5
24.7
Deferred tax liabilities (taxable temporary differences)
(26.3)
(0.5)
(1.4)
\u2013
\u2013
(0.3)
(28.5)
Net deferred tax asset/(liability)
(25.6)
(0.5)
2.3
2.9
13.9
3.2
(3.8)
Property, Acquisition- Retirement Employee
plant and related benefit Tax share-based
equipment intangibles obligations losses payment Other Total
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Financial year ended 27 September 2024
At 29 September 2023
(8.3)
(1.7)
7.3
12.4
1.2
2.7
13.6
Income Statement credit/(charge)
(14.8)
0.7
(3.2)
(1.3)
0.9
0.3
(17.4)
Tax recognised in other comprehensive income
\u2013
\u2013
1.3
\u2013
\u2013
\u2013
1.3
Tax recognised directly in equity
\u2013
\u2013
\u2013
\u2013
5.5
\u2013
5.5
Tax transferred from deferred tax to current tax creditor
\u2013
\u2013
\u2013
\u2013
(0.3)
\u2013
(0.3)
At 27 September 2024
(23.1)
(1.0)
5.4
11.1
7.3
3.0
2.7
Deferred tax assets (deductible temporary differences)
1.3
\u2013
7.3
11.1
7.3
3.2
30.2
Deferred tax liabilities (taxable temporary differences)
(24.4)
(1.0)
(1.9)
\u2013
\u2013
(0.2)
(27.5)
Net deferred tax asset/(liability)
(23.1)
(1.0)
5.4
11.1
7.3
3.0
2.7
The Group performed its assessment of the recoverability of deferred tax assets at 26 September 2025 taking into account the Group\u2019s actual historic performance, the impact of tax legislation enacted at the reporting date and the detailed financial forecasts for the business covering the periods over which the assets are expected to be utilised. The Group is satisfied based on this assessment and sensitivities completed that the \u00a324.7m (2024: \u00a330.2m) of deferred tax assets are recoverable. Unrecognised deferred tax liabilities The Group has not provided deferred tax in relation to temporary differences of approximately \u00a3310m (2024: \u00a3300m) applicable to investments in subsidiaries on the basis that the Group can control the timing and realisation of these temporary differences, and it is probable that the temporary differences will not reverse in the foreseeable future. No provision has been made in respect of deferred tax relating to unremitted earnings of subsidiaries as there is no commitment to remit earnings. Unrecognised deferred tax assets No deferred tax asset is recognised in respect of certain tax losses and other attributes incurred by the Group on the grounds that there is insufficient evidence that the assets will be recoverable. In the event that sufficient profits are generated in the relevant jurisdictions in the future, these assets may be recovered. The unrecognised deferred tax asset at 26 September 2025 was \u00a355.4m (2024: \u00a357.1m) which has been calculated based on the tax rate applicable to the jurisdiction to which the losses relate and has been translated to the Group presentation currency at the closing rate on 26 September 2025. Tax losses carried forward The total gross unrecognised trading tax losses are \u00a3137.6m (2024: \u00a3137.6m). There is not an expiry date for these losses in any jurisdiction. The unrecognised deferred tax asset on these losses amounts to \u00a334.4m (2024: \u00a334.4m). The total gross unrecognised capital tax losses are \u00a353.7m (2024: \u00a354.3m). These capital losses will not expire in any jurisdiction. The unrecognised deferred tax asset on these losses amounts to \u00a314.0m (2024: \u00a314.2m). Recognition of deferred tax assets is a key judgement in the Group Financial Statements as disclosed in Note 1. Factors that may impact future tax charges and other disclosures As part of the Organisation for Economic Co-operation and Development (OECD)/G20 Base Erosion and Profit Shifting (BEPS) project, the OECD has introduced Pillar Two model rules. Pillar Two legislation was enacted in Ireland, the jurisdiction in which Greencore Group plc is incorporated, and came into effect within Finance (No. 2) Act 2023 (the \u2018Finance Act\u2019) for accounting periods starting on or after 31 December 2023. Therefore the period to September 2025 is the first accounting period to which these rules apply for the Group. The Finance Act closely follows the EU Minimum Tax Directive and OECD Guidance released to date and introduces a top-up tax for the difference between the Global Anti-base Erosion Rules (GLoBE) effective tax rate per jurisdiction and the 15% minimum rate. The Group has assessed the impact of the OECD\u2019s Pillar Two GLoBE rules and, for the current reporting period, the Group will not be subject to top-up taxes under these rules in Ireland or other jurisdictions in which it operates. The Group qualifies for the transitional safe harbour exemptions in all jurisdictions therefore no top-up taxes will be due.", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-667": { "value": "Deferred taxation The Group\u2019s deferred tax assets and liabilities are analysed as follows:
Property, Acquisition- Retirement Employee
plant and related benefit Tax share-based
equipment intangibles obligations losses payment Other Total
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Financial year ended 26 September 2025
At 27 September 2024
(23.1)
(1.0)
5.4
11.1
7.3
3.0
2.7
Income Statement credit/(charge)
(2.5)
0.5
(2.6)
(8.2)
0.6
0.1
(12.1)
Tax recognised in other comprehensive income
\u2013
\u2013
(0.5)
\u2013
\u2013
0.1
(0.4)
Tax recognised directly in equity
\u2013
\u2013
\u2013
\u2013
7.0
\u2013
7.0
Tax transferred from deferred tax to current tax creditor
\u2013
\u2013
\u2013
\u2013
(1.0)
\u2013
(1.0)
At 26 September 2025
(25.6)
(0.5)
2.3
2.9
13.9
3.2
(3.8)
Deferred tax assets (deductible temporary differences)
0.7
\u2013
3.7
2.9
13.9
3.5
24.7
Deferred tax liabilities (taxable temporary differences)
(26.3)
(0.5)
(1.4)
\u2013
\u2013
(0.3)
(28.5)
Net deferred tax asset/(liability)
(25.6)
(0.5)
2.3
2.9
13.9
3.2
(3.8)
Property, Acquisition- Retirement Employee
plant and related benefit Tax share-based
equipment intangibles obligations losses payment Other Total
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Financial year ended 27 September 2024
At 29 September 2023
(8.3)
(1.7)
7.3
12.4
1.2
2.7
13.6
Income Statement credit/(charge)
(14.8)
0.7
(3.2)
(1.3)
0.9
0.3
(17.4)
Tax recognised in other comprehensive income
\u2013
\u2013
1.3
\u2013
\u2013
\u2013
1.3
Tax recognised directly in equity
\u2013
\u2013
\u2013
\u2013
5.5
\u2013
5.5
Tax transferred from deferred tax to current tax creditor
\u2013
\u2013
\u2013
\u2013
(0.3)
\u2013
(0.3)
At 27 September 2024
(23.1)
(1.0)
5.4
11.1
7.3
3.0
2.7
Deferred tax assets (deductible temporary differences)
1.3
\u2013
7.3
11.1
7.3
3.2
30.2
Deferred tax liabilities (taxable temporary differences)
(24.4)
(1.0)
(1.9)
\u2013
\u2013
(0.2)
(27.5)
Net deferred tax asset/(liability)
(23.1)
(1.0)
5.4
11.1
7.3
3.0
2.7
The Group performed its assessment of the recoverability of deferred tax assets at 26 September 2025 taking into account the Group\u2019s actual historic performance, the impact of tax legislation enacted at the reporting date and the detailed financial forecasts for the business covering the periods over which the assets are expected to be utilised. The Group is satisfied based on this assessment and sensitivities completed that the \u00a324.7m (2024: \u00a330.2m) of deferred tax assets are recoverable. Unrecognised deferred tax liabilities The Group has not provided deferred tax in relation to temporary differences of approximately \u00a3310m (2024: \u00a3300m) applicable to investments in subsidiaries on the basis that the Group can control the timing and realisation of these temporary differences, and it is probable that the temporary differences will not reverse in the foreseeable future. No provision has been made in respect of deferred tax relating to unremitted earnings of subsidiaries as there is no commitment to remit earnings. Unrecognised deferred tax assets No deferred tax asset is recognised in respect of certain tax losses and other attributes incurred by the Group on the grounds that there is insufficient evidence that the assets will be recoverable. In the event that sufficient profits are generated in the relevant jurisdictions in the future, these assets may be recovered. The unrecognised deferred tax asset at 26 September 2025 was \u00a355.4m (2024: \u00a357.1m) which has been calculated based on the tax rate applicable to the jurisdiction to which the losses relate and has been translated to the Group presentation currency at the closing rate on 26 September 2025. Tax losses carried forward The total gross unrecognised trading tax losses are \u00a3137.6m (2024: \u00a3137.6m). There is not an expiry date for these losses in any jurisdiction. The unrecognised deferred tax asset on these losses amounts to \u00a334.4m (2024: \u00a334.4m). The total gross unrecognised capital tax losses are \u00a353.7m (2024: \u00a354.3m). These capital losses will not expire in any jurisdiction. The unrecognised deferred tax asset on these losses amounts to \u00a314.0m (2024: \u00a314.2m). Recognition of deferred tax assets is a key judgement in the Group Financial Statements as disclosed in Note 1. ", "dimensions": { "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-603": { "value": "
10. Earnings per Ordinary Share
Basic earnings per ordinary Share is calculated by dividing the profit attributable to equity holders of the Company by the weighted average
number of Ordinary Shares in issue during the financial year, excluding Ordinary Shares purchased by the Company and held in trust in respect
of the Annual Bonus Plan, the Performance Share Plan, the Employee Share Incentive Plan and the Restricted Share Plan.
Diluted earnings per Ordinary Share is calculated by adjusting the weighted average number of Ordinary Shares outstanding to assume
conversion of all dilutive potential Ordinary Shares.
Adjusted Basic Earnings per Share is calculated as Adjusted Earnings divided by the weighted average number of Ordinary Shares in issue during
the financial year. The numerator for Adjusted Basic Earnings per Share is calculated as profit attributable to equity holders of the Company
adjusted to exclude exceptional items (net of tax), the effect of foreign exchange (\u2018FX\u2019) on inter-company and certain external balances where
hedge accounting is not applied, the movement in the fair value of all derivative financial instruments, the amortisation of acquisition-related
intangible assets (net of tax) and the effect of interest expense relating to legacy defined benefit pension liabilities (net of tax).
In the current year, the Group repurchased 7,935,701 Ordinary Shares (2024: 34,793,763 ) in the Company by way of a share buyback. 245,000
Ordinary Shares had been repurchased in the previous financial year and cancelled in FY25, therefore the total amount of repurchased shares
that were cancelled in the current year was 8,180,701, costing \u00a315.6m (2024: \u00a349.4m). Of the \u00a315.6m, \u00a35.6m had been transferred to the
broker to complete the share buyback in the previous financial year but had not been transacted at year end. In FY25 an additional \u00a310.0m
was transferred to the broker and these funds were fully transacted in the current financial year to complete the share buyback programme.
The effect of this on the weighted average number of ordinary shares was a decrease of 6,532,251 shares (2024: 15,225,225).
The total Ordinary Shares in issue at 26 September 2025 was 442,709,317 (2024: 449,385,547).
Numerator for earnings per share and Adjusted Earnings per Share calculations
2025 2024
\u00a3m \u00a3m
Profit attributable to equity holders of the Company (numerator for earnings per share calculations)
57.6
46.3
Exceptional items (net of tax)
20.6
9.4
Movement on fair value of derivative financial instruments
(0.4)
(0.5)
FX effect on inter-company and external balances where hedge accounting is not applied
0.9
0.3
Amortisation of acquisition related intangible assets (net of tax)
1.9
2.2
Pension financing (net of tax)
0.5
0.7
Numerator for Adjusted Earnings per Share calculations
81.1
58.4
Denominator for basic earnings per share and Adjusted Earnings per Share calculations
2025 2024
\u2018000 \u2018000
Shares in issue at the beginning of the financial year
449,386
483,454
Effect of share buyback and cancellation in the financial year
(6,532)
(15,225)
Effect of shares held by Employee Benefit Trust
(8,129)
(8,400)
Effect of shares issued during the financial year
411
10
Weighted average number of Ordinary Shares in issue during the financial year
435,136
459,839
Denominator for diluted earnings per share calculations
Employee Performance Share Plan awards, which are performance based, are treated as contingently issuable shares, because their issue is
contingent upon satisfaction of specified performance conditions in addition to the passage of time. These contingently issuable Ordinary
Shares are excluded from the computation of diluted earnings per Ordinary Share where the conditions governing exercisability have not been
satisfied as at the end of the reporting period.
A total of 6,431,369 (2024: 13,285,306) unvested shares were excluded from the diluted earnings per share calculation as they were either
antidilutive or contingently issuable Ordinary Shares which had not satisfied the performance conditions attaching at the end of the 2025
financial year.
A reconciliation of the weighted average number of Ordinary Shares used for the purpose of calculating the diluted earnings per share amounts
is as follows:
2025 2024
\u2018000 \u2018000
Weighted average number of Ordinary Shares in issue during the financial year
435,136
459,839
Dilutive effect of share options
20,326
10,205
Weighted average number of Ordinary Shares for diluted earnings per share
455,462
470,044
Earnings per share calculations
2025 2024
Total Total
pence pence
Basic earnings per Ordinary Share
13.2
10.1
Adjusted earnings per Ordinary Share
18.6
12.7
Diluted earnings per Ordinary Share
12.6
9.9
", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-604": { "value": "
11. Dividends paid and proposed
2025 2024
\u00a3m \u00a3m
Amounts recognised as distributions to equity holders in the financial year:
Equity dividends on Ordinary Shares:
Final dividend of 2.00 pence for the financial year ended 27 September 2024 (2024: Nil pence)
8.9
\u2013
Total
8.9
\u2013
The Directors have proposed a final dividend for the financial year ended 26 September 2025 of 2.6 pence per ordinary share. Subject to
shareholder approval, this dividend is to be paid on 5 February 2026 to shareholders who are on the Register of Members at 5.00pm on
9 January 2026.
", "dimensions": { "concept": "ifrs-full:DisclosureOfDividendsExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-605": { "value": "
12. Goodwill and intangible assets
Acquisition
related Computer
intangible assets software
\u2013Customer and other
Goodwill related intangibles Total
\u00a3m \u00a3m \u00a3m \u00a3m
Financial year ended 26 September 2025
At 27 September 2024
447.3
4.5
4.3
456.1
Additions
\u2013
\u2013
0.7
0.7
Impairment
\u2013
\u2013
(0.1)
(0.1)
Amortisation charge
\u2013
(2.5)
(1.4)
(3.9)
At 26 September 2025
447.3
2.0
3.5
452.8
Financial year ended 26 September 2025
Cost
457.9
52.3
20.2
530.4
Accumulated impairment/amortisation
(10.6)
(50.3)
(16.7)
(77.6)
At 26 September 2025
447.3
2.0
3.5
452.8
Acquisition
related Computer
intangible assets software
\u2013Customer and other
Goodwill related intangibles Total
\u00a3m \u00a3m \u00a3m \u00a3m
Financial year ended 27 September 2024
At 29 September 2023
447.3
7.5
6.3
461.1
Additions
\u2013
\u2013
0.9
0.9
Impairment
\u2013
\u2013
(0.6)
(0.6)
Amortisation charge
\u2013
(3.0)
(2.3)
(5.3)
At 27 September 2024
447.3
4.5
4.3
456.1
Financial year ended 27 September 2024
Cost
457.9
52.3
20.3
530.5
Accumulated impairment/amortisation
(10.6)
(47.8)
(16.0)
(74.4)
At 27 September 2024
447.3
4.5
4.3
456.1
Goodwill and impairment testing
Goodwill acquired in business combinations is allocated, at acquisition, to the cash generating units (\u2018CGUs\u2019) that are expected to benefit from
that business combination. The Group has allocated goodwill to its only CGU, Convenience Foods UK which is the smallest group of assets
generating largely independent cash flows, as defined by IAS 36 Impairment of Assets.
The CGU represents the lowest level within the Group at which goodwill is monitored for internal management purposes and is not larger than
the operating segment determined in accordance with IFRS 8 Operating Segments. The carrying value of the Convenience Foods UK goodwill
at the financial year end is \u00a3447.3m (2024: \u00a3447.3m).
The Group performed an impairment test on the carrying value of goodwill of \u00a3447.3m (2024: \u00a3447.3m) at 26 September 2025 using a value in
use model to determine the recoverable amount of the CGU. The recoverable amount had significant headroom above the carrying value and
therefore, no impairment was recorded (2024: \u00a3Nil).
Key assumptions
The key assumptions used in the value in use model are set out in the table below.
The Group\u2019s assessment of Goodwill involves inputs and assumptions that require estimation, including; cash flow projections, long-term
growth rate and discount rate. As a result, the Group has identified the assumptions underpinning value in use calculations as an area of
significant estimation uncertainty.
Key assumptions
Basis for determining values assigned to key assumptions
Cash flow projections The cash flow projections are based on the 2026 budget and four-year strategic plan, which has been
approved by the Board, and specifically excludes incremental profits and other cash flows stemming
from any potential future acquisitions or future operational restructuring.
In preparing the 2026 budget and the 2027\u20132030 strategic plan cash flow projections, the Group has
utilised industry experience, with changes in selling prices and direct costs based on past practices and
expectations of future changes in the market. Future cash flows also take account of cost inflation, price
recovery and growth in future volumes. The cash flows include an assumption on maintenance capital
expenditure required by the business over the future projected period.
The impact of expenditure relating to the Group\u2019s near-term strategy as part of our Better Future
Plan, including investments in effluent treatment, capital expenditure to assist in our carbon emission
reduction targets, and impairment considerations on transition of the Group\u2019s distribution fleet to
electric vehicles and alternative fuels, have been considered as part of the goodwill impairment testing
process through cash flow projections.
Long-term growth rate A long-term growth rate of 2% (2024: 2%) has been used in extrapolating the cash flows beyond the
budget and strategic plan period to perpetuity. This growth rate does not exceed the long-term average
growth rate for the industry in which the CGU operates.
Discount rate The pre-tax discount rate for the Convenience Foods UK CGU is 12% in the current financial year (2024:
12%). The pre-tax discount rates are based on the Group\u2019s post tax weighted average cost of capital
(using an iterative method), calculated using the Capital Asset Pricing Model adjusted for the Group\u2019s
specific beta coefficient together with a country risk premium to take account where the CGU derives
its cash flows.
Applying these techniques, no impairment charge arose in 2025 (2024: \u00a3Nil).
Sensitivity analysis The key assumptions underlying the impairment reviews are set out above. Sensitivity analysis has been conducted in respect of the CGU using the following sensitivity assumptions which management deem to be reasonably possible changes in the underlying assumptions: 1% increase in the discount rate; nil terminal value growth; and a reduced EBITDA to allow for the potential monetary impacts of climate-related risks identified as part of the scenario analysis completed during FY25, including rising commodity costs and changing temperatures increasing the cost of doing business for the Group. Each sensitivity was applied independently, there were no CGU impairments identified as a result of the applied sensitivity analysis in 2025.", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-668": { "value": "12. Goodwill and intangible assets
Acquisition
related Computer
intangible assets software
\u2013Customer and other
Goodwill related intangibles Total
\u00a3m \u00a3m \u00a3m \u00a3m
Financial year ended 26 September 2025
At 27 September 2024
447.3
4.5
4.3
456.1
Additions
\u2013
\u2013
0.7
0.7
Impairment
\u2013
\u2013
(0.1)
(0.1)
Amortisation charge
\u2013
(2.5)
(1.4)
(3.9)
At 26 September 2025
447.3
2.0
3.5
452.8
Financial year ended 26 September 2025
Cost
457.9
52.3
20.2
530.4
Accumulated impairment/amortisation
(10.6)
(50.3)
(16.7)
(77.6)
At 26 September 2025
447.3
2.0
3.5
452.8
Acquisition
related Computer
intangible assets software
\u2013Customer and other
Goodwill related intangibles Total
\u00a3m \u00a3m \u00a3m \u00a3m
Financial year ended 27 September 2024
At 29 September 2023
447.3
7.5
6.3
461.1
Additions
\u2013
\u2013
0.9
0.9
Impairment
\u2013
\u2013
(0.6)
(0.6)
Amortisation charge
\u2013
(3.0)
(2.3)
(5.3)
At 27 September 2024
447.3
4.5
4.3
456.1
Financial year ended 27 September 2024
Cost
457.9
52.3
20.3
530.5
Accumulated impairment/amortisation
(10.6)
(47.8)
(16.0)
(74.4)
At 27 September 2024
447.3
4.5
4.3
456.1
Goodwill and impairment testing Goodwill acquired in business combinations is allocated, at acquisition, to the cash generating units (\u2018CGUs\u2019) that are expected to benefit from that business combination. The Group has allocated goodwill to its only CGU, Convenience Foods UK which is the smallest group of assets generating largely independent cash flows, as defined by IAS 36 Impairment of Assets. The CGU represents the lowest level within the Group at which goodwill is monitored for internal management purposes and is not larger than the operating segment determined in accordance with IFRS 8 Operating Segments. The carrying value of the Convenience Foods UK goodwill at the financial year end is \u00a3447.3m (2024: \u00a3447.3m). The Group performed an impairment test on the carrying value of goodwill of \u00a3447.3m (2024: \u00a3447.3m) at 26 September 2025 using a value in use model to determine the recoverable amount of the CGU. The recoverable amount had significant headroom above the carrying value and therefore, no impairment was recorded (2024: \u00a3Nil). Key assumptions The key assumptions used in the value in use model are set out in the table below. The Group\u2019s assessment of Goodwill involves inputs and assumptions that require estimation, including; cash flow projections, long-term growth rate and discount rate. As a result, the Group has identified the assumptions underpinning value in use calculations as an area of significant estimation uncertainty.
Key assumptions
Basis for determining values assigned to key assumptions
Cash flow projections The cash flow projections are based on the 2026 budget and four-year strategic plan, which has been
approved by the Board, and specifically excludes incremental profits and other cash flows stemming
from any potential future acquisitions or future operational restructuring.
In preparing the 2026 budget and the 2027\u20132030 strategic plan cash flow projections, the Group has
utilised industry experience, with changes in selling prices and direct costs based on past practices and
expectations of future changes in the market. Future cash flows also take account of cost inflation, price
recovery and growth in future volumes. The cash flows include an assumption on maintenance capital
expenditure required by the business over the future projected period.
The impact of expenditure relating to the Group\u2019s near-term strategy as part of our Better Future
Plan, including investments in effluent treatment, capital expenditure to assist in our carbon emission
reduction targets, and impairment considerations on transition of the Group\u2019s distribution fleet to
electric vehicles and alternative fuels, have been considered as part of the goodwill impairment testing
process through cash flow projections.
Long-term growth rate A long-term growth rate of 2% (2024: 2%) has been used in extrapolating the cash flows beyond the
budget and strategic plan period to perpetuity. This growth rate does not exceed the long-term average
growth rate for the industry in which the CGU operates.
Discount rate The pre-tax discount rate for the Convenience Foods UK CGU is 12% in the current financial year (2024:
12%). The pre-tax discount rates are based on the Group\u2019s post tax weighted average cost of capital
(using an iterative method), calculated using the Capital Asset Pricing Model adjusted for the Group\u2019s
specific beta coefficient together with a country risk premium to take account where the CGU derives
its cash flows.
Applying these techniques, no impairment charge arose in 2025 (2024: \u00a3Nil).
Sensitivity analysis
The key assumptions underlying the impairment reviews are set out above. Sensitivity analysis has been conducted in respect of the CGU using
the following sensitivity assumptions which management deem to be reasonably possible changes in the underlying assumptions: 1% increase in
the discount rate; nil terminal value growth; and a reduced EBITDA to allow for the potential monetary impacts of climate-related risks identified
as part of the scenario analysis completed during FY25, including rising commodity costs and changing temperatures increasing the cost of
doing business for the Group. Each sensitivity was applied independently, there were no CGU impairments identified as a result of the applied
sensitivity analysis in 2025.
", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-646": { "value": "12. Goodwill and intangible assets
Acquisition
related Computer
intangible assets software
\u2013Customer and other
Goodwill related intangibles Total
\u00a3m \u00a3m \u00a3m \u00a3m
Financial year ended 26 September 2025
At 27 September 2024
447.3
4.5
4.3
456.1
Additions
\u2013
\u2013
0.7
0.7
Impairment
\u2013
\u2013
(0.1)
(0.1)
Amortisation charge
\u2013
(2.5)
(1.4)
(3.9)
At 26 September 2025
447.3
2.0
3.5
452.8
Financial year ended 26 September 2025
Cost
457.9
52.3
20.2
530.4
Accumulated impairment/amortisation
(10.6)
(50.3)
(16.7)
(77.6)
At 26 September 2025
447.3
2.0
3.5
452.8
Acquisition
related Computer
intangible assets software
\u2013Customer and other
Goodwill related intangibles Total
\u00a3m \u00a3m \u00a3m \u00a3m
Financial year ended 27 September 2024
At 29 September 2023
447.3
7.5
6.3
461.1
Additions
\u2013
\u2013
0.9
0.9
Impairment
\u2013
\u2013
(0.6)
(0.6)
Amortisation charge
\u2013
(3.0)
(2.3)
(5.3)
At 27 September 2024
447.3
4.5
4.3
456.1
Financial year ended 27 September 2024
Cost
457.9
52.3
20.3
530.5
Accumulated impairment/amortisation
(10.6)
(47.8)
(16.0)
(74.4)
At 27 September 2024
447.3
4.5
4.3
456.1
Goodwill and impairment testing Goodwill acquired in business combinations is allocated, at acquisition, to the cash generating units (\u2018CGUs\u2019) that are expected to benefit from that business combination. The Group has allocated goodwill to its only CGU, Convenience Foods UK which is the smallest group of assets generating largely independent cash flows, as defined by IAS 36 Impairment of Assets. The CGU represents the lowest level within the Group at which goodwill is monitored for internal management purposes and is not larger than the operating segment determined in accordance with IFRS 8 Operating Segments. The carrying value of the Convenience Foods UK goodwill at the financial year end is \u00a3447.3m (2024: \u00a3447.3m). The Group performed an impairment test on the carrying value of goodwill of \u00a3447.3m (2024: \u00a3447.3m) at 26 September 2025 using a value in use model to determine the recoverable amount of the CGU. The recoverable amount had significant headroom above the carrying value and therefore, no impairment was recorded (2024: \u00a3Nil). Key assumptions The key assumptions used in the value in use model are set out in the table below. The Group\u2019s assessment of Goodwill involves inputs and assumptions that require estimation, including; cash flow projections, long-term growth rate and discount rate. As a result, the Group has identified the assumptions underpinning value in use calculations as an area of significant estimation uncertainty.
Key assumptions
Basis for determining values assigned to key assumptions
Cash flow projections The cash flow projections are based on the 2026 budget and four-year strategic plan, which has been
approved by the Board, and specifically excludes incremental profits and other cash flows stemming
from any potential future acquisitions or future operational restructuring.
In preparing the 2026 budget and the 2027\u20132030 strategic plan cash flow projections, the Group has
utilised industry experience, with changes in selling prices and direct costs based on past practices and
expectations of future changes in the market. Future cash flows also take account of cost inflation, price
recovery and growth in future volumes. The cash flows include an assumption on maintenance capital
expenditure required by the business over the future projected period.
The impact of expenditure relating to the Group\u2019s near-term strategy as part of our Better Future
Plan, including investments in effluent treatment, capital expenditure to assist in our carbon emission
reduction targets, and impairment considerations on transition of the Group\u2019s distribution fleet to
electric vehicles and alternative fuels, have been considered as part of the goodwill impairment testing
process through cash flow projections.
Long-term growth rate A long-term growth rate of 2% (2024: 2%) has been used in extrapolating the cash flows beyond the
budget and strategic plan period to perpetuity. This growth rate does not exceed the long-term average
growth rate for the industry in which the CGU operates.
Discount rate The pre-tax discount rate for the Convenience Foods UK CGU is 12% in the current financial year (2024:
12%). The pre-tax discount rates are based on the Group\u2019s post tax weighted average cost of capital
(using an iterative method), calculated using the Capital Asset Pricing Model adjusted for the Group\u2019s
specific beta coefficient together with a country risk premium to take account where the CGU derives
its cash flows.
Applying these techniques, no impairment charge arose in 2025 (2024: \u00a3Nil). Sensitivity analysis The key assumptions underlying the impairment reviews are set out above. Sensitivity analysis has been conducted in respect of the CGU using the following sensitivity assumptions which management deem to be reasonably possible changes in the underlying assumptions: 1% increase in the discount rate; nil terminal value growth; and a reduced EBITDA to allow for the potential monetary impacts of climate-related risks identified as part of the scenario analysis completed during FY25, including rising commodity costs and changing temperatures increasing the cost of doing business for the Group. Each sensitivity was applied independently, there were no CGU impairments identified as a result of the applied sensitivity analysis in 2025.", "dimensions": { "concept": "ifrs-full:DisclosureOfGoodwillExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-606": { "value": "13. Property, plant and equipment
Land and Plant and Fixtures and Capital work in
buildings machinery fittings progress Total
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Financial year ended 26 September 2025
At 27 September 2024
147.6
122.7
15.6
14.8
300.7
Additions
0.2
3.7
0.1
38.4
42.4
Depreciation charge
(11.2)
(23.8)
(3.5)
\u2013
(38.5)
Impairments
(0.8)
(2.1)
(1.0)
(1.4)
(5.3)
Reclassifications
3.5
26.1
5.7
(35.3)
\u2013
At 26 September 2025
139.3
126.6
16.9
16.5
299.3
Financial year ended 26 September 2025
Cost
251.6
324.8
55.4
16.5
648.3
Accumulated depreciation and impairment
(112.3)
(198.2)
(38.5)
\u2013
(349.0)
At 26 September 2025
139.3
126.6
16.9
16.5
299.3
Financial year ended 27 September 2024
At 29 September 2023
156.2
128.0
12.4
18.9
315.5
Additions
\u2013
1.9
1.2
28.7
31.8
Depreciation charge
(11.9)
(22.6)
(4.0)
\u2013
(38.5)
Impairments
(1.1)
(5.8)
(0.2)
(1.0)
(8.1)
Reclassifications
4.4
21.2
6.2
(31.8)
\u2013
At 27 September 2024
147.6
122.7
15.6
14.8
300.7
Financial year ended 27 September 2024
Cost
255.2
315.9
52.9
14.8
638.8
Accumulated depreciation and impairment
(107.6)
(193.2)
(37.3)
\u2013
(338.1)
At 27 September 2024
147.6
122.7
15.6
14.8
300.7
Properties with a carrying value of \u00a314.2m (2024: \u00a314.4m) are secured against pension liabilities. See Note 24 for further details. Capital work in progress relates to buildings and plant and machinery under construction which the Group expect will be brought into use within 12-24 months. The Group keeps all assets under review on an ongoing basis to identify any impairments to be recognised as a result of obsolescence due to either a change in production methods rendering certain assets idle or impairment due to replacement of assets to align with the Group\u2019s net zero targets. The Group recognised an impairment charge of \u00a35.3m (2024: \u00a33.1m) following these reviews being carried out. This was charged to operating costs in the Group Income Statement in both the current and the prior financial year. There was no impairment charge related to the Group\u2019s climate-related strategy in the current financial year (2024: \u00a30.1m). During the financial year, capital additions for projects with a sustainability or climate change benefit amounted to \u00a313.4m (2024: \u00a32.8m). Of this amount \u00a34.1m principally related to energy projects and solar projects. As disclosed in Note 7, during the prior financial year, the Group consolidated two soup manufacturing sites, and an impairment charge of \u00a35.0m relating to property, plant and machinery was recognised within exceptional costs (2025: \u00a3Nil).", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-607": { "value": "
14. Right-of-use assets and lease liabilities
The movement in the Group\u2019s right-of-use assets during the financial year is as follows:
Land and Plant and Motor
buildings machinery vehicles Total
\u00a3m \u00a3m \u00a3m \u00a3m
Financial year ended 26 September 2025
At 27 September 2024
29.4
5.0
7.0
41.4
Additions
18.0
3.2
7.8
29.0
Disposals
(0.2)
(0.2)
\u2013
(0.4)
Depreciation charge
(8.3)
(2.7)
(4.6)
(15.6)
At 26 September 2025
38.9
5.3
10.2
54.4
Land and Plant and Motor
buildings machinery vehicles Total
\u00a3m \u00a3m \u00a3m \u00a3m
Financial year ended 27 September 2024
At 29 September 2023
29.8
6.2
5.0
41.0
Additions
7.3
2.2
6.6
16.1
Disposals
\u2013
(0.2)
(0.1)
(0.3)
Depreciation charge
(7.7)
(3.2)
(4.5)
(15.4)
At 27 September 2024
29.4
5.0
7.0
41.4
The movement in the Group\u2019s lease liabilities during the financial year is as follows:
2025 2024
\u00a3m \u00a3m
At beginning of financial year
44.9
45.0
Additions
26.8
15.9
Disposals
(0.4)
(0.3)
Lease payments relating to capitalised right-of-use leased assets
(15.5)
(15.7)
Interest payments relating to lease obligations
(1.3)
(1.4)
Lease interest charge
1.3
1.4
At end of financial year
55.8
44.9
An analysis of the maturity profile of the discounted lease liabilities arising from the Group\u2019s leasing activities is as follows
2025 2024
\u00a3m \u00a3m
Within one year
16.6
13.6
Between one and five years
31.0
28.2
Over five years
8.2
3.1
Total
55.8
44.9
Analysed as:
Current liabilities
16.6
13.6
Non-current liabilities
39.2
31.3
Total
55.8
44.9
The Group avails of the exemption from capitalising lease costs for short-term leases and low-value assets where the relevant criteria are met.
The following lease costs have been charged to the Group Income Statement on a straight-line basis:
2025 2024
\u00a3m \u00a3m
Short-term leases
7.2
6.8
Leases of low-value assets
0.3
0.2
Total
7.5
7.0
The total cash outflow for lease payments during the financial year was as follows:
2025 2024
\u00a3m \u00a3m
Cash outflow for short-term leases and leases of low value
7.5
7.0
Lease payments relating to capitalised right-of-use leased assets
15.5
15.7
Interest payments relating to lease obligations
1.3
1.4
Total
24.3
24.1
", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-647": { "value": "14. Right-of-use assets and lease liabilities The movement in the Group\u2019s right-of-use assets during the financial year is as follows:
Land and Plant and Motor
buildings machinery vehicles Total
\u00a3m \u00a3m \u00a3m \u00a3m
Financial year ended 26 September 2025
At 27 September 2024
29.4
5.0
7.0
41.4
Additions
18.0
3.2
7.8
29.0
Disposals
(0.2)
(0.2)
\u2013
(0.4)
Depreciation charge
(8.3)
(2.7)
(4.6)
(15.6)
At 26 September 2025
38.9
5.3
10.2
54.4
Land and Plant and Motor
buildings machinery vehicles Total
\u00a3m \u00a3m \u00a3m \u00a3m
Financial year ended 27 September 2024
At 29 September 2023
29.8
6.2
5.0
41.0
Additions
7.3
2.2
6.6
16.1
Disposals
\u2013
(0.2)
(0.1)
(0.3)
Depreciation charge
(7.7)
(3.2)
(4.5)
(15.4)
At 27 September 2024
29.4
5.0
7.0
41.4
The movement in the Group\u2019s lease liabilities during the financial year is as follows:
2025 2024
\u00a3m \u00a3m
At beginning of financial year
44.9
45.0
Additions
26.8
15.9
Disposals
(0.4)
(0.3)
Lease payments relating to capitalised right-of-use leased assets
(15.5)
(15.7)
Interest payments relating to lease obligations
(1.3)
(1.4)
Lease interest charge
1.3
1.4
At end of financial year
55.8
44.9
An analysis of the maturity profile of the discounted lease liabilities arising from the Group\u2019s leasing activities is as follows
2025 2024
\u00a3m \u00a3m
Within one year
16.6
13.6
Between one and five years
31.0
28.2
Over five years
8.2
3.1
Total
55.8
44.9
Analysed as:
Current liabilities
16.6
13.6
Non-current liabilities
39.2
31.3
Total
55.8
44.9
The Group avails of the exemption from capitalising lease costs for short-term leases and low-value assets where the relevant criteria are met. The following lease costs have been charged to the Group Income Statement on a straight-line basis:
2025 2024
\u00a3m \u00a3m
Short-term leases
7.2
6.8
Leases of low-value assets
0.3
0.2
Total
7.5
7.0
The total cash outflow for lease payments during the financial year was as follows:
2025 2024
\u00a3m \u00a3m
Cash outflow for short-term leases and leases of low value
7.5
7.0
Lease payments relating to capitalised right-of-use leased assets
15.5
15.7
Interest payments relating to lease obligations
1.3
1.4
Total
24.3
24.1
", "dimensions": { "concept": "ifrs-full:DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-608": { "value": "
15. Investment property
2025 2024
\u00a3m \u00a3m
At beginning of the financial year
3.5
4.6
Disposal
\u2013
(0.9)
Currency translation adjustment
0.2
(0.2)
At end of financial year
3.7
3.5
Analysed as:
Cost
3.7
3.5
Accumulated depreciation
\u2013
\u2013
At end of financial year
3.7
3.5
The Group\u2019s investment property is land and therefore is not depreciated. The carrying value of the Group\u2019s investment properties at
26 September 2025 was \u00a33.7m (2024: \u00a33.5m).
The carrying value of the investment properties have been considered with reference to ongoing negotiations with third-party market
participants to purchase some of the land in the Irish investment property portfolio. As the market prices are equal to or exceed the carrying
value of the properties, the Group have considered it unnecessary to adjust the carrying value of the investment property in line with the
requirements of IAS 36 Impairment of Assets.
The fair values of investment properties require Level 3 inputs to determine a fair value measurement.
An increase or decrease in the price per hectare of 5% would result in a 5% or \u00a30.2m increase or decrease in the fair value of the land. (2024: \u00a30.2m).
", "dimensions": { "concept": "ifrs-full:DisclosureOfInvestmentPropertyExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-609": { "value": "
16. Inventories
2025 2024
\u00a3m \u00a3m
Raw materials and consumables
41.9
38.5
Work in progress
0.5
0.5
Finished goods and goods for resale
25.6
27.4
68.0
66.4
None of the above carrying amounts have been pledged as security for liabilities entered into by the Group.
2025 2024
\u00a3m \u00a3m
Inventory recognised within cost of sales
970.6
893.3
The amount recognised as an expense for a reduction in the carrying value of inventory from cost to net realisable value was \u00a36.6m (2024: \u00a36.5m).
There is no material difference between the book value and replacement cost of inventories.
", "dimensions": { "concept": "ifrs-full:DisclosureOfInventoriesExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-612": { "value": "
17. Trade and other receivables
2025 2024
\u00a3m \u00a3m
Current
Trade receivables
207.8
174.1
Other receivables
44.8
35.0
Prepayments
14.1
13.6
VAT
10.2
9.8
Contract costs
\u2013
0.1
Total
276.9
232.6
The fair value of current receivables approximates book value due to their short-term nature.
Approximately \u00a336.0m (2024: \u00a336.0m) of the Group\u2019s trade and other receivables are secured against pension liabilities. See Note 24 for further details.
The Group\u2019s exposure to credit and currency risk and impairment losses related to trade and other receivables is set out in Note 22.
", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-670": { "value": "17. Trade and other receivables
2025 2024
\u00a3m \u00a3m
Current
Trade receivables
207.8
174.1
Other receivables
44.8
35.0
Prepayments
14.1
13.6
VAT
10.2
9.8
Contract costs
\u2013
0.1
Total
276.9
232.6
The fair value of current receivables approximates book value due to their short-term nature. Approximately \u00a336.0m (2024: \u00a336.0m) of the Group\u2019s trade and other receivables are secured against pension liabilities. See Note 24 for further details. The Group\u2019s exposure to credit and currency risk and impairment losses related to trade and other receivables is set out in Note 22.", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-648": { "value": "
2025 2024
\u00a3m \u00a3m
Current
Trade receivables
207.8
174.1
Other receivables
44.8
35.0
Prepayments
14.1
13.6
VAT
10.2
9.8
Contract costs
\u2013
0.1
Total
276.9
232.6
", "dimensions": { "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-610": { "value": "
18. Trade and other payables
2025 2024
\u00a3m \u00a3m
Current
Trade payables
324.1
297.8
Employment related taxes
10.6
9.1
Other payables and accrued expenses*
175.1
124.1
Current trade and other payables
509.8
431.0
Non-current
Other payables
1.9
2.2
Total trade and other payables
511.7
433.2
* Other payables and accrued expenses are made up of \u00a3164.7m (2024: \u00a3113.8m) of accrued expenses and \u00a310.4m (2024: \u00a310.3m) of accrued wages and salaries.
The fair value of trade and other payables approximates book value due to their short-term nature.
The Group\u2019s exposure to liquidity and currency risk is disclosed in Note 22.
", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-649": { "value": "
2025 2024
\u00a3m \u00a3m
Current
Trade payables
324.1
297.8
Employment related taxes
10.6
9.1
Other payables and accrued expenses*
175.1
124.1
Current trade and other payables
509.8
431.0
Non-current
Other payables
1.9
2.2
Total trade and other payables
511.7
433.2
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-669": { "value": "
2025 2024
\u00a3m \u00a3m
Current
Trade payables
324.1
297.8
Employment related taxes
10.6
9.1
Other payables and accrued expenses*
175.1
124.1
Current trade and other payables
509.8
431.0
Non-current
Other payables
1.9
2.2
Total trade and other payables
511.7
433.2
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-681": { "value": "
2025 2024
\u00a3m \u00a3m
Current
Trade payables
324.1
297.8
Employment related taxes
10.6
9.1
Other payables and accrued expenses*
175.1
124.1
Current trade and other payables
509.8
431.0
Non-current
Other payables
1.9
2.2
Total trade and other payables
511.7
433.2
", "dimensions": { "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-686": { "value": "
2025 2024
\u00a3m \u00a3m
Current
Trade payables
324.1
297.8
Employment related taxes
10.6
9.1
Other payables and accrued expenses*
175.1
124.1
Current trade and other payables
509.8
431.0
Non-current
Other payables
1.9
2.2
Total trade and other payables
511.7
433.2
* Other payables and accrued expenses are made up of \u00a3164.7m (2024: \u00a3113.8m) of accrued expenses and \u00a310.4m (2024: \u00a310.3m) of accrued wages and salaries. The fair value of trade and other payables approximates book value due to their short-term nature. The Group\u2019s exposure to liquidity and currency risk is disclosed in Note 22.", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-611": { "value": "
19. Cash and cash equivalents and bank overdrafts
2025 2024
\u00a3m \u00a3m
Cash at bank and in hand
81.8
57.3
Cash at bank earns interest at floating rates based on daily bank deposit rates. Short-term deposits are made for varying periods, between one
day and one month, depending on the immediate cash requirements of the Group, and earn interest at the respective short-term deposit rates.
The fair value of cash and cash equivalents equals the carrying amount.
For the purposes of the Group Statement of Cash Flows, cash and cash equivalents and bank overdrafts are presented net as follows:
2025 2024
\u00a3m \u00a3m
Cash at bank and in hand
81.8
57.3
Bank overdraft (Note 20)
(30.7)
(42.9)
Total cash and cash equivalents and bank overdrafts
51.1
14.4
", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-613": { "value": "
20. Borrowings
2025 2024
\u00a3m \u00a3m
Current
Bank overdrafts
30.7
42.9
Bank borrowings
50.0
\u2013
Private placement notes
14.9
14.9
Total current borrowings
95.6
57.8
Non-current
Bank borrowings
56.3
132.6
Private placement notes
\u2013
15.0
Total non-current borrowings
56.3
147.6
Total borrowings
151.9
205.4
The maturity of borrowings is as follows:
2025 2024
\u00a3m \u00a3m
Less than 1 year
95.6
57.8
Between 1 and 2 years
\u2013
64.8
Between 2 and 5 years
56.3
82.8
151.9
205.4
The exposure of the Group\u2019s borrowings to interest rate changes and the contractual repricing dates at the financial year end date are as follows:
2025 2024
\u00a3m \u00a3m
6 months or less
50.0
\u2013
1\u20135 years
71.2
162.5
121.2
162.5
The average margin over base rate that the Group paid on its financing facilities in the financial year ended 26 September 2025 was 1.87%
(2024: 1.91%).
Bank overdrafts are part of the Group cash pooling arrangement and therefore are not exposed to interest rate changes while the Group
is in a cash positive position.
Bank borrowings
The bank borrowings are denominated in sterling. Interest is set at commercial rates based on a spread above SONIA.
The bank borrowings, net of finance fees amounted to \u00a3106.3m at 26 September 2025 (September 2024: \u00a3132.6m) with maturities ranging from
January 2026 to November 2029.
In connection with the recommended acquisition of Bakkavor Group plc and under the terms of Rule 24.8 of the Irish Takeover Rules, the Group
secured funding of \u00a3825.0m of new committed facilities in order to finance the cash element of this acquisition, which is expected to complete
in FY26. At 26 September 2025, the loan facilities of \u00a3825.0m remained undrawn.
The majority of the borrowings are subject to primary financial covenants calculated in accordance with lenders\u2019 facility agreements which
exclude the impact of IFRS 16 Leases:
\u2022 Maximum Leverage Ratio: Net Debt:Consolidated Adjusted EBITDA \u2013 3.50:1
\u2022 Minimum Interest Coverage Ratio: Consolidated Adjusted EBITDA:Consolidated Net Interest Payable \u2013 3:1
The Group is fully compliant with the covenant requirements and given the level of headroom under each covenant there is no expectation
that they will be breached in future periods; for more information refer to Note 22.
During the financial year, the Group and its syndicate of lenders agreed to amend terms under the revolving credit facility to remove the
reporting requirements on sustainability performance targets.
Private Placement Notes
The Private Placement Notes net of finance fees amounted to \u00a314.9m (denominated as $14.0m and \u00a34.5m) at 26 September 2025 (2024:
\u00a329.9m, denominated as $28.0m and \u00a39.0m). These were issued as fixed rate debt in June 2016 ($55.9m and \u00a318m) with maturities ranging
between June 2023 and June 2026. The Group repaid $14.0m and \u00a34.5m of Private Placement Notes in June 2025 (2024: $14.0m and \u00a34.5m
repaid in June 2024).
In December 2018, the Group entered into cross-currency swap arrangements for the original debt of $55.9m of Private Placement Notes,
to swap from fixed rate US dollar to fixed rate sterling. The fixed rate US dollar to fixed rate sterling swaps are designated as cash flow hedges.
The borrowings under the Private Placement Notes are subject to primary financial covenants calculated in accordance with the Note Purchase
Agreement which excludes the impact of IFRS 16 Leases:
\u2022 Maximum Leverage Ratio: Net Debt:Consolidated Adjusted EBITDA \u2013 3.50:1
\u2022 Minimum Interest Coverage Ratio: Consolidated Adjusted EBITDA:Consolidated Net Interest Payable \u2013 3:
The Group is fully compliant with the covenant requirements and given the level of headroom under each covenant there is no expectation that
they will be breached in future periods, for more information refer to Note 22.
Guarantees
The Group\u2019s financing facilities are secured by guarantees from Greencore Group plc and cross-guarantees from various companies within the
Group. The Group has complied with the financial covenants of its borrowing facilities during 2025 and 2024.
", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-650": { "value": "20. Borrowings
2025 2024
\u00a3m \u00a3m
Current
Bank overdrafts
30.7
42.9
Bank borrowings
50.0
\u2013
Private placement notes
14.9
14.9
Total current borrowings
95.6
57.8
Non-current
Bank borrowings
56.3
132.6
Private placement notes
\u2013
15.0
Total non-current borrowings
56.3
147.6
Total borrowings
151.9
205.4
The maturity of borrowings is as follows:
2025 2024
\u00a3m \u00a3m
Less than 1 year
95.6
57.8
Between 1 and 2 years
\u2013
64.8
Between 2 and 5 years
56.3
82.8
151.9
205.4
The exposure of the Group\u2019s borrowings to interest rate changes and the contractual repricing dates at the financial year end date are as follows:
2025 2024
\u00a3m \u00a3m
6 months or less
50.0
\u2013
1\u20135 years
71.2
162.5
121.2
162.5
The average margin over base rate that the Group paid on its financing facilities in the financial year ended 26 September 2025 was 1.87% (2024: 1.91%). Bank overdrafts are part of the Group cash pooling arrangement and therefore are not exposed to interest rate changes while the Group is in a cash positive position. Bank borrowings The bank borrowings are denominated in sterling. Interest is set at commercial rates based on a spread above SONIA. The bank borrowings, net of finance fees amounted to \u00a3106.3m at 26 September 2025 (September 2024: \u00a3132.6m) with maturities ranging from January 2026 to November 2029. In connection with the recommended acquisition of Bakkavor Group plc and under the terms of Rule 24.8 of the Irish Takeover Rules, the Group secured funding of \u00a3825.0m of new committed facilities in order to finance the cash element of this acquisition, which is expected to complete in FY26. At 26 September 2025, the loan facilities of \u00a3825.0m remained undrawn. The majority of the borrowings are subject to primary financial covenants calculated in accordance with lenders\u2019 facility agreements which exclude the impact of IFRS 16 Leases: \u2022 Maximum Leverage Ratio: Net Debt:Consolidated Adjusted EBITDA \u2013 3.50:1 \u2022 Minimum Interest Coverage Ratio: Consolidated Adjusted EBITDA:Consolidated Net Interest Payable \u2013 3:1 The Group is fully compliant with the covenant requirements and given the level of headroom under each covenant there is no expectation that they will be breached in future periods; for more information refer to Note 22. During the financial year, the Group and its syndicate of lenders agreed to amend terms under the revolving credit facility to remove the reporting requirements on sustainability performance targets. Private Placement Notes The Private Placement Notes net of finance fees amounted to \u00a314.9m (denominated as $14.0m and \u00a34.5m) at 26 September 2025 (2024: \u00a329.9m, denominated as $28.0m and \u00a39.0m). These were issued as fixed rate debt in June 2016 ($55.9m and \u00a318m) with maturities ranging between June 2023 and June 2026. The Group repaid $14.0m and \u00a34.5m of Private Placement Notes in June 2025 (2024: $14.0m and \u00a34.5m repaid in June 2024). In December 2018, the Group entered into cross-currency swap arrangements for the original debt of $55.9m of Private Placement Notes, to swap from fixed rate US dollar to fixed rate sterling. The fixed rate US dollar to fixed rate sterling swaps are designated as cash flow hedges. The borrowings under the Private Placement Notes are subject to primary financial covenants calculated in accordance with the Note Purchase Agreement which excludes the impact of IFRS 16 Leases: \u2022 Maximum Leverage Ratio: Net Debt:Consolidated Adjusted EBITDA \u2013 3.50:1 \u2022 Minimum Interest Coverage Ratio: Consolidated Adjusted EBITDA:Consolidated Net Interest Payable \u2013 3: The Group is fully compliant with the covenant requirements and given the level of headroom under each covenant there is no expectation that they will be breached in future periods, for more information refer to Note 22. Guarantees The Group\u2019s financing facilities are secured by guarantees from Greencore Group plc and cross-guarantees from various companies within the Group. The Group has complied with the financial covenants of its borrowing facilities during 2025 and 2024. 21. Derivative financial instruments Derivative financial instruments recognised as assets and liabilities in the Statement of Financial Position are analysed as follows:
2025
Assets Liabilities Net
\u00a3m \u00a3m \u00a3m
Current
Cross-currency swaps \u2013 cash flow hedges
\u2013
(0.7)
(0.7)
Interest rate swaps \u2013 cash flow hedges
\u2013
(0.1)
(0.1)
Forward foreign exchange contracts \u2013 not designated as hedges
0.1
\u2013
0.1
0.1
(0.8)
(0.7)
Non-current
Interest rate swaps \u2013 cash flow hedges
\u2013
(0.1)
(0.1)
Interest rate swaps \u2013 not designated as cash flow hedges
\u2013
\u2013
\u2013
\u2013
(0.1)
(0.1)
Total
0.1
(0.9)
(0.8)
2024
Assets Liabilities Net
\u00a3m \u00a3m \u00a3m
Current
Cross-currency swaps \u2013 cash flow hedges
\u2013
(0.5)
(0.5)
Interest rate swaps \u2013 not designated as cash flow hedges
0.5
\u2013
0.5
Forward foreign exchange contracts\u2013not designated as hedges
\u2013
(0.1)
(0.1)
0.5
(0.6)
(0.1)
Non-current
Cross-currency swaps \u2013 cash flow hedges
\u2013
(0.4)
(0.4)
Interest rate swaps \u2013 cash flow hedges
\u2013
(0.5)
(0.5)
\u2013
(0.9)
(0.9)
Total
0.5
(1.5)
(1.0)
Derivative instruments which are held for trading and are not designated as effective hedging instruments are classified as a current asset or liability (as appropriate) regardless of maturity if the Group expects that they may be settled within 12 months of the year end date. Derivative instruments that are designated as effective hedging instruments are classified as a current or non-current asset or liability by reference to the maturity of the hedged item. Cross-currency swaps The Group utilises cross-currency swaps to convert fixed rate US dollar private placement notes into fixed rate sterling liabilities.
Interest rate swaps
The Group utilises interest rate swaps to convert floating rate sterling into fixed rate debt liabilities.
The total value of sterling interest rate swaps (in place) at 26 September 2025 was \u00a360.0m all of which are designated as hedges of the
Group\u2019s borrowing.
The total value of sterling interest rate swaps (in place) at 27 September 2024 was \u00a3105.0m, inclusive of \u00a340.0m of principal amount of
the Group\u2019s borrowings which are swapped, \u00a320.0m of forward starting interest rate swaps and \u00a345.0m of interest rate swaps that are not
designated as cash flow hedges.
The fixed interest rates on these instruments varied from 4.180% to 4.622% (2024: 4.180% to 4.622%) and they will mature between February
and October 2026.
Forward foreign exchange contracts
The notional principal amounts of outstanding forward foreign exchange contracts at 26 September 2025 total \u00a34.7m (2024: \u00a32.1m).
No outstanding forward foreign exchange contracts are designated as cash flow hedges as at 26 September 2025 (2024: \u00a3Nil).
22. Financial risk management and financial instruments
Financial risk management objectives and policies
The Group\u2019s activities expose it to a variety of financial risks that include interest rate risk, foreign currency risk, liquidity risk, credit risk and price
risk. These financial risks are actively managed by the Group\u2019s Treasury and Procurement functions under strict policies and guidelines approved
by the Board of Directors. The Group\u2019s Treasury function actively monitors market conditions with a view to minimising the exposure of the
Group to changing market factors while at the same time minimising the volatility of the funding costs of the Group. The Group uses derivative
financial instruments such as cross-currency swaps, interest rate swaps and forward foreign exchange contracts to manage the financial risks
associated with the underlying business activities of the Group.
Fair value of financial instruments
The following table shows the carrying amounts and fair values of financial assets and financial liabilities including their levels in the fair value
hierarchy. The different levels have been defined as follows:
Level 1: Quoted prices (unadjusted) in active markets for identical assets and liabilities.
Level 2: Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or
indirectly (i.e. derived from prices).
Level 3: Inputs for the asset or liability that are not observable market data (unobservable inputs).
The fair value of the items classified within Level 2 of the fair value hierarchy have been calculated by discounting the expected future cash flows
at prevailing interest rate and by applying financial year end exchange rates.
2025
Financial
Fair value liabilities at
Loans and through Cash flow amortised Carrying
Fair value receivables profit or loss hedges cost value Fair value
hierarchy \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Financial assets
Cash at bank and cash in hand
Level 1
81.8
\u2013
\u2013
\u2013
81.8
81.8
Derivative financial instruments
Level 2
\u2013
0.1
\u2013
\u2013
0.1
0.1
Financial liabilities
\u2013
Bank overdrafts
Level 1
\u2013
\u2013
\u2013
(30.7)
(30.7)
(30.7)
Derivative financial instruments
Level 2
\u2013
\u2013
(0.9)
\u2013
(0.9)
(0.9)
Bank borrowings
Level 2
\u2013
\u2013
\u2013
(106.3)
(106.3)
(106.3)
Private Placement Notes
Level 2
\u2013
\u2013
\u2013
(14.9)
(14.9)
(14.9)
2024
Financial
Fair value liabilities at
Loans and through Cash flow amortised Carrying
Fair value receivables profit or loss hedges cost value Fair value
hierarchy \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Financial assets
Cash at bank and cash in hand
Level 1
57.3
\u2013
\u2013
\u2013
57.3
57.3
Derivative financial instruments
Level 2
\u2013
0.5
\u2013
\u2013
0.5
0.5
Financial liabilities
Bank overdrafts
Level 1
\u2013
\u2013
\u2013
(42.9)
(42.9)
(42.9)
Derivative financial instruments
Level 2
\u2013
0.4
(1.4)
\u2013
(1.0)
(1.0)
Bank borrowings
Level 2
\u2013
\u2013
\u2013
(132.6)
(132.6)
(132.6)
Private Placement Notes
Level 2
\u2013
\u2013
\u2013
(29.9)
(29.9)
(29.9)
The carrying value of trade and other receivables and trade and other payables are considered a reasonable approximation of fair value and therefore have not been included in the tables above. During the current and prior financial year, there were no transfers between the different levels identified above. Interest rate risk The Group\u2019s exposure to market risk for changes in interest rates arises from its floating rate borrowings, cash and cash equivalents, bank overdrafts and derivative financial instruments. The Group\u2019s policy is to optimise interest cost and reduce volatility in reported earnings. This is managed by reviewing the debt profile of the Group regularly on a currency by currency basis and by selectively using interest rate swaps to manage the level of floating interest rate exposure. The Group holds private placement notes in US dollars which have been swapped to sterling using cross-currency swaps. Interest rate profile The interest rate profile of cash and cash equivalents and borrowings at 26 September 2025 was as follows:
US dollar Euro Sterling Total
\u00a3m \u00a3m \u00a3m \u00a3m
Floating rate cash and cash equivalents
0.1
0.6
81.1
81.8
Floating rate borrowings
\u2013
\u2013
(79.2)
(79.2)
Fixed rate net debt
(10.4)
\u2013
(62.3)
(72.7)
Net debt excluding lease liabilities
(10.3)
0.6
(60.4)
(70.1)
The interest rate profile of cash and cash equivalents and borrowings at 27 September 2024 was as follows:
US dollar Euro Sterling Total
\u00a3m \u00a3m \u00a3m \u00a3m
Floating rate cash and cash equivalents
\u2013
0.4
56.9
57.3
Floating rate borrowings
\u2013
\u2013
(135.5)
(135.5)
Fixed rate net debt
(20.9)
\u2013
(49.0)
(69.9)
Net debt excluding lease liabilities
(20.9)
0.4
(127.6)
(148.1)
Sensitivity analysis for floating rate debt The full year impact of both an upward and downward movement in each applicable interest rate and interest rate curve by 100 basis points (assuming all the other variables remain constant) is shown below.
On profit after tax
On equity
2025 2024 2025 2024
\u00a3m \u00a3m \u00a3m \u00a3m
Effect of a downward movement of 100 basis points
0.5
0.5
0.1
(0.4)
Effect of an upward movement of 100 basis points
(0.5)
(0.5)
(0.1)
0.4
negative = cost, positive = gain Foreign currency risk The Group is exposed to currency risk on sales and purchases in certain businesses that are denominated in currencies other than the functional currency of the entity concerned. The Group utilises foreign currency contracts to economically hedge foreign exchange exposures arising from these transactions. The Group has been actively working on reducing these risks by negotiating contracts with customers and suppliers in sterling. The Group\u2019s trading entity exposures to foreign currency risk for amounts not denominated in the functional currency of the relevant entity at the year end date were as follows (excluding derivative financial instruments):
2025
2024
Euro US dollar Sterling Euro US dollar Sterling
Denominated in: \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Trade receivables and other receivables
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
Trade payables and other payables
(1.0)
(0.0)
\u2013
(0.8)
\u2013
\u2013
Cash and cash equivalents and bank overdrafts
0.6
0.1
\u2013
\u2013
\u2013
\u2013
Gross balance sheet exposure
(0.4)
0.1
\u2013
(0.8)
\u2013
\u2013
Sensitivity analysis for primary foreign currency risk A 10% strengthening of the sterling exchange rate against the euro exchange rates in respect of the translation of amounts not denominated in the functional currency of relevant entities into the functional currency would impact profit after tax and equity by the amount shown below. This assumes that all other variables remain constant. A 10% weakening of the sterling exchange rate against the euro exchange rates would have an equal and opposite effect.
On Profit after tax
On Equity
2025 2024 2025 2024
\u00a3m \u00a3m \u00a3m \u00a3m
Impact of 10% strengthening of sterling vs. euro gain/(loss)
\u2013
0.4
0.9
1.4
Currency profile The currency profile of cash and cash equivalents and bank overdrafts, borrowings and derivative financial instruments at 26 September 2025 was as follows:
US dollar Euro Sterling Total
\u00a3m \u00a3m \u00a3m \u00a3m
Cash and cash equivalents and bank overdrafts
0.1
0.6
50.4
51.1
Current borrowings
(10.4)
\u2013
(54.5)
(64.9)
Non-current borrowings
\u2013
\u2013
(56.3)
(56.3)
Derivative financial instruments*
10.4
\u2013
(11.2)
(0.8)
Total
0.1
0.6
(71.6)
(70.9)
* Includes the impact of the cross currency swap The currency profile of cash and cash equivalents and bank overdrafts, borrowings and derivative financial instruments at 27 September 2024 was as follows:
US dollar Euro Sterling Total
\u00a3m \u00a3m \u00a3m \u00a3m
Cash and cash equivalents and bank overdrafts
\u2013
0.4
14.0
14.4
Current borrowings
(10.4)
\u2013
(4.5)
(14.9)
Non-current borrowings
(10.5)
\u2013
(137.1)
(147.6)
Derivative financial instruments*
20.9
\u2013
(21.9)
(1.0)
Total
\u2013
0.4
(149.5)
(149.1)
* Includes the impact of the cross currency swap Liquidity risk The Group\u2019s policy on funding capacity is to ensure that it always has sufficient long-term funding and committed bank facilities in place to meet foreseeable peak borrowing requirements with an appropriate level of additional headroom. A prudent approach to liquidity risk management is taken by the Group by spreading the maturities of its debt using long-term financing. The Group\u2019s Treasury function actively monitors the current and future funding requirements of the business on a daily basis. Excess funds are placed on short-term deposit for up to one month whilst ensuring that sufficient cash is available on demand to meet expected operational requirements. The following are the carrying amounts and contractual liabilities of financial liabilities (including interest payments):
Carrying Contractual Period Period Period Period
amount amount 1-6 months 6-12 months 1-5 years > 5 years
26 September 2025 \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Non-derivative financial instruments
Bank overdrafts
(30.7)
(30.7)
(30.7)
\u2013
\u2013
\u2013
Bank borrowings
(106.3)
(125.0)
(52.6)
(1.7)
(70.7)
\u2013
Private Placement Notes
(14.9)
(15.4)
(0.3)
(15.1)
\u2013
\u2013
Lease liabilities
(55.8)
(61.9)
(9.1)
(8.5)
(35.2)
(9.1)
Trade and other payables
(501.1)
(501.1)
(499.2)
\u2013
(1.9)
\u2013
Derivative financial instruments
Interest rate swaps \u2013 cash flow hedges
(0.2)
(Outflow)
(0.2)
(0.1)
(0.1)
\u2013
\u2013
Cross-currency swaps \u2013 cash flow hedges
(0.7)
Inflow
10.8
0.2
10.6
\u2013
\u2013
(Outflow)
(11.4)
(0.2)
(11.2)
\u2013
\u2013
Forward foreign exchange contracts
0.1
Inflow
4.7
4.7
\u2013
\u2013
\u2013
(Outflow)
(4.7)
(4.7)
\u2013
\u2013
\u2013
Carrying Contractual Period Period Period Period
amount amount 1-6 months 6-12 months 1-5 years >5 years
27 September 2024 \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Non-derivative financial instruments
Bank overdrafts
(42.9)
(42.9)
(42.9)
\u2013
\u2013
\u2013
Bank borrowings
(132.6)
(159.2)
(4.3)
(4.0)
(150.9)
\u2013
Private Placement Notes
(29.9)
(31.5)
(0.7)
(15.4)
(15.4)
\u2013
Lease liabilities
(44.9)
(47.5)
(8.0)
(6.2)
(30.0)
(3.3)
Trade and other payables
(424.1)
(424.1)
(421.9)
\u2013
(2.2)
\u2013
Derivative financial instruments
Interest rate swaps \u2013 cash flow hedges
(0.5)
Inflow/(outflow)
(0.2)
0.1
(0.1)
(0.2)
\u2013
Interest rate swaps \u2013 not designated as cash flow hedges
0.5
Inflow/(outflow)
0.2
0.2
\u2013
\u2013
\u2013
Cross-currency swaps \u2013 cash flow hedges
(0.9)
Inflow
22.1
0.5
10.8
10.8
\u2013
(Outflow)
(23.2)
(0.4)
(11.4)
(11.4)
\u2013
Forward foreign exchange contracts
(0.1)
Inflow
2.0
1.8
0.2
\u2013
\u2013
(Outflow)
(2.1)
(2.0)
(0.1)
\u2013
\u2013
Credit risk Credit risk refers to the risk of financial loss to the Group if a counterparty defaults on its contractual obligations on financial assets held in the balance sheet. Risk is monitored both centrally and locally. The Group\u2019s maximum exposure to credit risk at 26 September 2025 is represented by the carrying amounts of the financial instruments recognised in the Statement of Financial position namely, cash and cash equivalents (Note 19), trade and other receivables (Note 17) and derivative financial assets (Note 21). Cash and cash equivalents Exposure to credit risk on cash and derivative financial instruments is actively monitored by the Group\u2019s Treasury function. Risk of counterparty default arising on cash and cash equivalents is controlled by dealing with high-quality institutions and by policy, limiting the amount of credit exposure to any one bank or institution. The Group transacts with a variety of high credit quality financial institutions for the purpose of placing deposits. The Group actively monitors its credit exposure to each counterparty to ensure compliance with the counterparty risk limits of the Board-approved Treasury Policy. As a result, the Group has identified the associated credit risk as low, and no credit loss is expected. Of the total cash and cash equivalents at 26 September 2025 and 27 September 2024, the cash was predominantly held by financial institutions with minimum short-term ratings of A-1 (Standard and Poor\u2019s) or P-1 (Moody\u2019s). The Group accordingly does not expect any loss in relation to its cash and cash equivalents and bank overdrafts at 26 September 2025. Trade and other receivables The Group derives a significant proportion of its revenue from sales to a limited number of major customers (see revenue for key customers in Note 2). Sales to individual customers can be of significant value and the failure of any such customer to honour its debts could materially impact the Group\u2019s results. The Group derives significant benefit from trading with its large customers and manages the risk by regularly reviewing the credit history and rating of all significant customers and reviewing outstanding balances for indicators of impairment. There have been no significant changes to the Group\u2019s credit risk parameters or to the composition of the Group\u2019s trade receivables during the financial year. The Group also manages credit risk in the UK through the use of a receivables purchase arrangement. Under the terms of this agreement the Group has transferred substantially all of the credit risk and control of the receivables which are subject to this agreement, and accordingly, \u00a346.6m (2024: \u00a347.0m) has been derecognised at financial year end. The impact in the Group Statement of Cash Flows is recognised in working capital movements within operating activities. The interest charge on this purchasing arrangement is payable monthly and charged at SONIA (or equivalent benchmark rates) plus an agreed margin. In addition, the Group operates trade receivable factoring arrangements with two of its larger customers. These arrangements allow the Group to choose to factor the receivable before the payments are contractually due from the customer. These are non-recourse arrangements and therefore amounts are derecognised from trade receivables. At 26 September 2025, \u00a342.4m (2024: \u00a346.9m) was drawn under these factoring facilities. The Group presents the factoring arrangements as part of the movement in working capital in the Group Statement of Cash Flows. The interest charge on this factoring arrangement is calculated at point of payment and charged at SONIA (or equivalent benchmark rates) plus an agreed margin. The aged analysis of trade receivables for the year ended 26 September 2025 and 27 September 2024 is summarised in the table below.
2025 2024
\u00a3m \u00a3m
Receivable within 1 month of the balance sheet date
205.4
172.2
Receivable between 1 and 3 months of the balance sheet date
1.1
0.7
Receivable greater than 3 months of the balance sheet date
1.3
1.2
Total trade receivables
207.8
174.1
Trade receivables are in general receivable within 90 days of the invoice date, are unsecured and are not interest bearing. The figures disclosed above are stated net of allowances for impairment. The Group applies the simplified approach to providing for expected credit losses (\u2018ECL\u2019) set out in IFRS 9 Financial Instruments, which requires expected lifetime losses to be recognised from initial recognition of the trade receivables. The Group uses an allowance matrix to measure the ECL of trade receivables based on its credit loss rates. Expected loss rates are based on historical payment profiles of sales and the corresponding historical credit loss experience for key customers. The historical loss rates are adjusted to reflect current and forward economic factors if there is evidence to suggest these factors will affect the ability of the customer to settle receivables. The movements in the allowance for impairment of trade receivables are as follows:
2025 2024
\u00a3m \u00a3m
At the beginning of the financial year
(4.0)
(3.4)
Charge to the Income Statement
(1.8)
(1.2)
Written off during the financial year
0.3
0.6
At end of financial year
(5.5)
(4.0)
The Group has completed an assessment of ECL on other receivables balances using market default risk probabilities for key customers and has concluded that this would be immaterial (2024: \u00a3Nil). Derivative financial instruments Exposure to credit risk on derivative financial instruments is actively monitored by the Group\u2019s Treasury function. Risk of counterparty default arising on derivatives is controlled by dealing with high-quality institutions and by policy, limiting the amount of credit exposure to any one bank or institution. Price risk The Group purchases a variety of commodities which can be subject to significant price volatility. The price risk on these commodities is managed by the Group\u2019s procurement function who monitor markets closely. The Group\u2019s policy is to minimise its exposure to volatility by adopting an appropriate forward purchase strategy which is supported through providing regular forward price forecasts to the business. This forecast enables the Group to both predict and manage inflation. Reconciliation of movements of liabilities to cash flows arising from financing activities The reconciliation from opening to closing for the financial year ended 26 September 2025 is as follows:
At Other and At
27 September Financing Foreign currency non-cash Other operating 26 September
2024 cash flows translation movements cash movements 2025
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Bank borrowings
(132.6)
27.0
\u2013
(0.7)
\u2013
(106.3)
Private Placement Notes
(29.9)
14.8
0.2
\u2013
\u2013
(14.9)
Lease liabilities
(44.9)
15.5
\u2013
(27.7)
1.3
(55.8)
Total changes in liabilities arising from
financing activities
(207.4)
57.3
0.2
(28.4)
1.3
(177.0)
The reconciliation of opening to closing for the prior financial year ended 27 September 2024 is as follows:
At Other and At
29 September Financing Foreign currency non-cash Other operating 27 September
2023 cash flows translation movements cash movements 2024
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Bank borrowings
(139.0)
7.7
\u2013
(1.3)
\u2013
(132.6)
Private Placement Notes
(47.8)
15.5
2.4
\u2013
\u2013
(29.9)
Lease liabilities
(45.0)
15.7
\u2013
(17.0)
1.4
(44.9)
Total changes in liabilities arising from
financing activities
(231.8)
38.9
2.4
(18.3)
1.4
(207.4)
While the overall maturity of the \u00a3350m revolving credit facility is greater than three months, drawdowns and repayments are presented as net cashflows as they are determined to be short-term in nature, given that they occur in line with the business needs on a transactional basis. In relation to cash flows from financing activities that relate to equity, there were a number of share capital movements. \u00a31.4m was received for the issue of new shares in the financial year (2024: \u00a30.8m) which has been recognised in share capital and share premium. \u00a310.0m was expended on the share buyback programme (2024: \u00a355.0m). In the current financial year, \u00a39.8m (2024: \u00a35.5m) of own shares were purchased and placed into trust. This does not include \u00a31.7m transferred to the Trust for the purchase of shares that had not been completed at 26 September 2025. These have been recognised within the own share reserve. Dividends of \u00a38.9m were paid to equity holders of the company (2024: \u00a3Nil). Capital management The Group manages its capital to ensure that entities in the Group will be able to trade on a going concern basis while maximising the return to stakeholders through the optimisation of the debt and equity balance. The change in debt capital structure in the year is set out below and the change in equity is set out in the Group Statement of changes in equity. Invested capital is defined as the sum of all current and non-current assets (including intangibles), less current and non-current liabilities with the exception of debt items, derivative financial instruments and retirement benefit obligations. The invested capital of the Group at 26 September 2025 is \u00a3621.4m (2024: \u00a3653.6m). The Group monitors the Return on Invested Capital of the Group as a Key Performance Indicator; the calculation is set out below. At 26 September 2025, the Group\u2019s Leverage Ratio (Adjusted Net Debt:Adjusted EBITDA) was 0.4x (2024: 1.0x) and the Group\u2019s Interest Coverage Ratio (Adjusted EBITDA:Adjusted Consolidated Net Interest Payable) was 9.7 (2024: 7.9) both of which are compliant with the Group\u2019s financing covenants. Adjusted Net Debt is calculated to exclude lease liabilities recognised as a result of the adoption of IFRS 16 Leases. Adjusted EBITDA is calculated in line with the lenders\u2019 covenant definitions, which is EBITDA adjusted for exceptional items, and other recurring items as defined by the covenant definition which include share-based payment charges, and the net impact of lease charges recognised as a result of the adoption of IFRS 16 Leases, as outlined in the section on Alternative Performance Measures. Adjusted Net Interest Payable is calculated in line with the lenders\u2019 covenant which is interest costs net of income, fees and other non-cash related interest items.
2025 2024 2023
\u00a3m \u00a3m \u00a3m
Invested capital
Total assets
1,272.7
1,204.7
1,297.7
Total liabilities
(780.7)
(754.5)
(837.9)
Net Debt (Note 20, including lease liabilities)
125.9
193.0
199.0
Derivative financial instruments not designated as fair value hedges (Note 21)
0.8
1.0
(4.6)
Retirement benefit obligation (net of deferred tax asset) (Note 24)
2.7
9.4
12.8
Invested capital for the Group
621.4
653.6
667.0
Net Debt and Net Debt excluding lease liabilities Net Debt is used by the Group to measure overall cash generation of the Group and to identify cash available to reduce borrowings. Net Debt comprises current and non-current borrowings less net cash and cash equivalents and bank overdrafts. Net Debt excluding lease liabilities is a measure used by the Group to measure Net Debt excluding the impact of IFRS 16 Leases. Net Debt excluding lease liabilities is used for the purpose of calculating leverage under the Group\u2019s financing agreements. The reconciliation of opening to closing Net Debt for the financial year ended 26 September 2025 is as follows:
At Translation and At
27 September non-cash 26 September
2024 Cash flow adjustments 2025
\u00a3m \u00a3m \u00a3m \u00a3m
Cash and cash equivalents and bank overdrafts
14.4
36.7
\u2013
51.1
Bank borrowings
(132.6)
27.0
(0.7)
(106.3)
Private Placement Notes
(29.9)
14.8
0.2
(14.9)
Net Debt excluding lease liabilities
(148.1)
78.5
(0.5)
(70.1)
Lease liabilities
(44.9)
16.8
(27.7)
(55.8)
Net Debt
(193.0)
95.3
(28.2)
(125.9)
The reconciliation of opening to closing Net Debt for the financial year ended 27 September 2024 is as follows:
At Translation and At
29 September non-cash 27 September
2023 Cash flow adjustments 2024
\u00a3m \u00a3m \u00a3m \u00a3m
Cash and cash equivalents and bank overdrafts
32.8
(18.4)
\u2013
14.4
Bank borrowings
(139.0)
7.7
(1.3)
(132.6)
Private Placement Notes
(47.8)
15.5
2.4
(29.9)
Net Debt excluding lease liabilities
(154.0)
4.8
1.1
(148.1)
Lease liabilities
(45.0)
17.1
(17.0)
(44.9)
Net Debt
(199.0)
21.9
(15.9)
(193.0)
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-614": { "value": "
21. Derivative financial instruments
Derivative financial instruments recognised as assets and liabilities in the Statement of Financial Position are analysed as follows:
2025
Assets Liabilities Net
\u00a3m \u00a3m \u00a3m
Current
Cross-currency swaps \u2013 cash flow hedges
\u2013
(0.7)
(0.7)
Interest rate swaps \u2013 cash flow hedges
\u2013
(0.1)
(0.1)
Forward foreign exchange contracts \u2013 not designated as hedges
0.1
\u2013
0.1
0.1
(0.8)
(0.7)
Non-current
Interest rate swaps \u2013 cash flow hedges
\u2013
(0.1)
(0.1)
Interest rate swaps \u2013 not designated as cash flow hedges
\u2013
\u2013
\u2013
\u2013
(0.1)
(0.1)
Total
0.1
(0.9)
(0.8)
2024
Assets Liabilities Net
\u00a3m \u00a3m \u00a3m
Current
Cross-currency swaps \u2013 cash flow hedges
\u2013
(0.5)
(0.5)
Interest rate swaps \u2013 not designated as cash flow hedges
0.5
\u2013
0.5
Forward foreign exchange contracts\u2013not designated as hedges
\u2013
(0.1)
(0.1)
0.5
(0.6)
(0.1)
Non-current
Cross-currency swaps \u2013 cash flow hedges
\u2013
(0.4)
(0.4)
Interest rate swaps \u2013 cash flow hedges
\u2013
(0.5)
(0.5)
\u2013
(0.9)
(0.9)
Total
0.5
(1.5)
(1.0)
Derivative instruments which are held for trading and are not designated as effective hedging instruments are classified as a current asset or
liability (as appropriate) regardless of maturity if the Group expects that they may be settled within 12 months of the year end date. Derivative
instruments that are designated as effective hedging instruments are classified as a current or non-current asset or liability by reference to the
maturity of the hedged item.
Cross-currency swaps
The Group utilises cross-currency swaps to convert fixed rate US dollar private placement notes into fixed rate sterling liabilities.
Interest rate swaps The Group utilises interest rate swaps to convert floating rate sterling into fixed rate debt liabilities. The total value of sterling interest rate swaps (in place) at 26 September 2025 was \u00a360.0m all of which are designated as hedges of the Group\u2019s borrowing. The total value of sterling interest rate swaps (in place) at 27 September 2024 was \u00a3105.0m, inclusive of \u00a340.0m of principal amount of the Group\u2019s borrowings which are swapped, \u00a320.0m of forward starting interest rate swaps and \u00a345.0m of interest rate swaps that are not designated as cash flow hedges. The fixed interest rates on these instruments varied from 4.180% to 4.622% (2024: 4.180% to 4.622%) and they will mature between February and October 2026. Forward foreign exchange contracts The notional principal amounts of outstanding forward foreign exchange contracts at 26 September 2025 total \u00a34.7m (2024: \u00a32.1m). No outstanding forward foreign exchange contracts are designated as cash flow hedges as at 26 September 2025 (2024: \u00a3Nil). ", "dimensions": { "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-615": { "value": "22. Financial risk management and financial instruments Financial risk management objectives and policies The Group\u2019s activities expose it to a variety of financial risks that include interest rate risk, foreign currency risk, liquidity risk, credit risk and price risk. These financial risks are actively managed by the Group\u2019s Treasury and Procurement functions under strict policies and guidelines approved by the Board of Directors. The Group\u2019s Treasury function actively monitors market conditions with a view to minimising the exposure of the Group to changing market factors while at the same time minimising the volatility of the funding costs of the Group. The Group uses derivative financial instruments such as cross-currency swaps, interest rate swaps and forward foreign exchange contracts to manage the financial risks associated with the underlying business activities of the Group. Fair value of financial instruments The following table shows the carrying amounts and fair values of financial assets and financial liabilities including their levels in the fair value hierarchy. The different levels have been defined as follows: Level 1: Quoted prices (unadjusted) in active markets for identical assets and liabilities. Level 2: Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices). Level 3: Inputs for the asset or liability that are not observable market data (unobservable inputs). The fair value of the items classified within Level 2 of the fair value hierarchy have been calculated by discounting the expected future cash flows at prevailing interest rate and by applying financial year end exchange rates.
2025
Financial
Fair value liabilities at
Loans and through Cash flow amortised Carrying
Fair value receivables profit or loss hedges cost value Fair value
hierarchy \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Financial assets
Cash at bank and cash in hand
Level 1
81.8
\u2013
\u2013
\u2013
81.8
81.8
Derivative financial instruments
Level 2
\u2013
0.1
\u2013
\u2013
0.1
0.1
Financial liabilities
\u2013
Bank overdrafts
Level 1
\u2013
\u2013
\u2013
(30.7)
(30.7)
(30.7)
Derivative financial instruments
Level 2
\u2013
\u2013
(0.9)
\u2013
(0.9)
(0.9)
Bank borrowings
Level 2
\u2013
\u2013
\u2013
(106.3)
(106.3)
(106.3)
Private Placement Notes
Level 2
\u2013
\u2013
\u2013
(14.9)
(14.9)
(14.9)
2024
Financial
Fair value liabilities at
Loans and through Cash flow amortised Carrying
Fair value receivables profit or loss hedges cost value Fair value
hierarchy \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Financial assets
Cash at bank and cash in hand
Level 1
57.3
\u2013
\u2013
\u2013
57.3
57.3
Derivative financial instruments
Level 2
\u2013
0.5
\u2013
\u2013
0.5
0.5
Financial liabilities
Bank overdrafts
Level 1
\u2013
\u2013
\u2013
(42.9)
(42.9)
(42.9)
Derivative financial instruments
Level 2
\u2013
0.4
(1.4)
\u2013
(1.0)
(1.0)
Bank borrowings
Level 2
\u2013
\u2013
\u2013
(132.6)
(132.6)
(132.6)
Private Placement Notes
Level 2
\u2013
\u2013
\u2013
(29.9)
(29.9)
(29.9)
The carrying value of trade and other receivables and trade and other payables are considered a reasonable approximation of fair value and therefore have not been included in the tables above. During the current and prior financial year, there were no transfers between the different levels identified above. Interest rate risk The Group\u2019s exposure to market risk for changes in interest rates arises from its floating rate borrowings, cash and cash equivalents, bank overdrafts and derivative financial instruments. The Group\u2019s policy is to optimise interest cost and reduce volatility in reported earnings. This is managed by reviewing the debt profile of the Group regularly on a currency by currency basis and by selectively using interest rate swaps to manage the level of floating interest rate exposure. The Group holds private placement notes in US dollars which have been swapped to sterling using cross-currency swaps. Interest rate profile The interest rate profile of cash and cash equivalents and borrowings at 26 September 2025 was as follows:
US dollar Euro Sterling Total
\u00a3m \u00a3m \u00a3m \u00a3m
Floating rate cash and cash equivalents
0.1
0.6
81.1
81.8
Floating rate borrowings
\u2013
\u2013
(79.2)
(79.2)
Fixed rate net debt
(10.4)
\u2013
(62.3)
(72.7)
Net debt excluding lease liabilities
(10.3)
0.6
(60.4)
(70.1)
The interest rate profile of cash and cash equivalents and borrowings at 27 September 2024 was as follows:
US dollar Euro Sterling Total
\u00a3m \u00a3m \u00a3m \u00a3m
Floating rate cash and cash equivalents
\u2013
0.4
56.9
57.3
Floating rate borrowings
\u2013
\u2013
(135.5)
(135.5)
Fixed rate net debt
(20.9)
\u2013
(49.0)
(69.9)
Net debt excluding lease liabilities
(20.9)
0.4
(127.6)
(148.1)
Sensitivity analysis for floating rate debt The full year impact of both an upward and downward movement in each applicable interest rate and interest rate curve by 100 basis points (assuming all the other variables remain constant) is shown below.
On profit after tax
On equity
2025 2024 2025 2024
\u00a3m \u00a3m \u00a3m \u00a3m
Effect of a downward movement of 100 basis points
0.5
0.5
0.1
(0.4)
Effect of an upward movement of 100 basis points
(0.5)
(0.5)
(0.1)
0.4
negative = cost, positive = gain Foreign currency risk The Group is exposed to currency risk on sales and purchases in certain businesses that are denominated in currencies other than the functional currency of the entity concerned. The Group utilises foreign currency contracts to economically hedge foreign exchange exposures arising from these transactions. The Group has been actively working on reducing these risks by negotiating contracts with customers and suppliers in sterling. The Group\u2019s trading entity exposures to foreign currency risk for amounts not denominated in the functional currency of the relevant entity at the year end date were as follows (excluding derivative financial instruments):
2025
2024
Euro US dollar Sterling Euro US dollar Sterling
Denominated in: \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Trade receivables and other receivables
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
Trade payables and other payables
(1.0)
(0.0)
\u2013
(0.8)
\u2013
\u2013
Cash and cash equivalents and bank overdrafts
0.6
0.1
\u2013
\u2013
\u2013
\u2013
Gross balance sheet exposure
(0.4)
0.1
\u2013
(0.8)
\u2013
\u2013
Sensitivity analysis for primary foreign currency risk A 10% strengthening of the sterling exchange rate against the euro exchange rates in respect of the translation of amounts not denominated in the functional currency of relevant entities into the functional currency would impact profit after tax and equity by the amount shown below. This assumes that all other variables remain constant. A 10% weakening of the sterling exchange rate against the euro exchange rates would have an equal and opposite effect.
On Profit after tax
On Equity
2025 2024 2025 2024
\u00a3m \u00a3m \u00a3m \u00a3m
Impact of 10% strengthening of sterling vs. euro gain/(loss)
\u2013
0.4
0.9
1.4
Currency profile The currency profile of cash and cash equivalents and bank overdrafts, borrowings and derivative financial instruments at 26 September 2025 was as follows:
US dollar Euro Sterling Total
\u00a3m \u00a3m \u00a3m \u00a3m
Cash and cash equivalents and bank overdrafts
0.1
0.6
50.4
51.1
Current borrowings
(10.4)
\u2013
(54.5)
(64.9)
Non-current borrowings
\u2013
\u2013
(56.3)
(56.3)
Derivative financial instruments*
10.4
\u2013
(11.2)
(0.8)
Total
0.1
0.6
(71.6)
(70.9)
* Includes the impact of the cross currency swap The currency profile of cash and cash equivalents and bank overdrafts, borrowings and derivative financial instruments at 27 September 2024 was as follows:
US dollar Euro Sterling Total
\u00a3m \u00a3m \u00a3m \u00a3m
Cash and cash equivalents and bank overdrafts
\u2013
0.4
14.0
14.4
Current borrowings
(10.4)
\u2013
(4.5)
(14.9)
Non-current borrowings
(10.5)
\u2013
(137.1)
(147.6)
Derivative financial instruments*
20.9
\u2013
(21.9)
(1.0)
Total
\u2013
0.4
(149.5)
(149.1)
* Includes the impact of the cross currency swap Liquidity risk The Group\u2019s policy on funding capacity is to ensure that it always has sufficient long-term funding and committed bank facilities in place to meet foreseeable peak borrowing requirements with an appropriate level of additional headroom. A prudent approach to liquidity risk management is taken by the Group by spreading the maturities of its debt using long-term financing. The Group\u2019s Treasury function actively monitors the current and future funding requirements of the business on a daily basis. Excess funds are placed on short-term deposit for up to one month whilst ensuring that sufficient cash is available on demand to meet expected operational requirements.
The following are the carrying amounts and contractual liabilities of financial liabilities (including interest payments):
Carrying Contractual Period Period Period Period
amount amount 1-6 months 6-12 months 1-5 years > 5 years
26 September 2025 \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Non-derivative financial instruments
Bank overdrafts
(30.7)
(30.7)
(30.7)
\u2013
\u2013
\u2013
Bank borrowings
(106.3)
(125.0)
(52.6)
(1.7)
(70.7)
\u2013
Private Placement Notes
(14.9)
(15.4)
(0.3)
(15.1)
\u2013
\u2013
Lease liabilities
(55.8)
(61.9)
(9.1)
(8.5)
(35.2)
(9.1)
Trade and other payables
(501.1)
(501.1)
(499.2)
\u2013
(1.9)
\u2013
Derivative financial instruments
Interest rate swaps \u2013 cash flow hedges
(0.2)
(Outflow)
(0.2)
(0.1)
(0.1)
\u2013
\u2013
Cross-currency swaps \u2013 cash flow hedges
(0.7)
Inflow
10.8
0.2
10.6
\u2013
\u2013
(Outflow)
(11.4)
(0.2)
(11.2)
\u2013
\u2013
Forward foreign exchange contracts
0.1
Inflow
4.7
4.7
\u2013
\u2013
\u2013
(Outflow)
(4.7)
(4.7)
\u2013
\u2013
\u2013
Carrying Contractual Period Period Period Period
amount amount 1-6 months 6-12 months 1-5 years >5 years
27 September 2024 \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Non-derivative financial instruments
Bank overdrafts
(42.9)
(42.9)
(42.9)
\u2013
\u2013
\u2013
Bank borrowings
(132.6)
(159.2)
(4.3)
(4.0)
(150.9)
\u2013
Private Placement Notes
(29.9)
(31.5)
(0.7)
(15.4)
(15.4)
\u2013
Lease liabilities
(44.9)
(47.5)
(8.0)
(6.2)
(30.0)
(3.3)
Trade and other payables
(424.1)
(424.1)
(421.9)
\u2013
(2.2)
\u2013
Derivative financial instruments
Interest rate swaps \u2013 cash flow hedges
(0.5)
Inflow/(outflow)
(0.2)
0.1
(0.1)
(0.2)
\u2013
Interest rate swaps \u2013 not designated as cash flow hedges
0.5
Inflow/(outflow)
0.2
0.2
\u2013
\u2013
\u2013
Cross-currency swaps \u2013 cash flow hedges
(0.9)
Inflow
22.1
0.5
10.8
10.8
\u2013
(Outflow)
(23.2)
(0.4)
(11.4)
(11.4)
\u2013
Forward foreign exchange contracts
(0.1)
Inflow
2.0
1.8
0.2
\u2013
\u2013
(Outflow)
(2.1)
(2.0)
(0.1)
\u2013
\u2013
Credit risk
Credit risk refers to the risk of financial loss to the Group if a counterparty defaults on its contractual obligations on financial assets held in the
balance sheet. Risk is monitored both centrally and locally.
The Group\u2019s maximum exposure to credit risk at 26 September 2025 is represented by the carrying amounts of the financial instruments
recognised in the Statement of Financial position namely, cash and cash equivalents (Note 19), trade and other receivables (Note 17) and
derivative financial assets (Note 21).
Cash and cash equivalents
Exposure to credit risk on cash and derivative financial instruments is actively monitored by the Group\u2019s Treasury function. Risk of counterparty
default arising on cash and cash equivalents is controlled by dealing with high-quality institutions and by policy, limiting the amount of credit
exposure to any one bank or institution. The Group transacts with a variety of high credit quality financial institutions for the purpose of placing
deposits. The Group actively monitors its credit exposure to each counterparty to ensure compliance with the counterparty risk limits of the
Board-approved Treasury Policy. As a result, the Group has identified the associated credit risk as low, and no credit loss is expected.
Of the total cash and cash equivalents at 26 September 2025 and 27 September 2024, the cash was predominantly held by financial institutions
with minimum short-term ratings of A-1 (Standard and Poor\u2019s) or P-1 (Moody\u2019s). The Group accordingly does not expect any loss in relation to its
cash and cash equivalents and bank overdrafts at 26 September 2025.
Trade and other receivables
The Group derives a significant proportion of its revenue from sales to a limited number of major customers (see revenue for key customers in
Note 2). Sales to individual customers can be of significant value and the failure of any such customer to honour its debts could materially impact
the Group\u2019s results. The Group derives significant benefit from trading with its large customers and manages the risk by regularly reviewing
the credit history and rating of all significant customers and reviewing outstanding balances for indicators of impairment. There have been no
significant changes to the Group\u2019s credit risk parameters or to the composition of the Group\u2019s trade receivables during the financial year.
The Group also manages credit risk in the UK through the use of a receivables purchase arrangement. Under the terms of this agreement the
Group has transferred substantially all of the credit risk and control of the receivables which are subject to this agreement, and accordingly,
\u00a346.6m (2024: \u00a347.0m) has been derecognised at financial year end. The impact in the Group Statement of Cash Flows is recognised in working
capital movements within operating activities. The interest charge on this purchasing arrangement is payable monthly and charged at SONIA (or
equivalent benchmark rates) plus an agreed margin.
In addition, the Group operates trade receivable factoring arrangements with two of its larger customers. These arrangements allow the Group
to choose to factor the receivable before the payments are contractually due from the customer. These are non-recourse arrangements and
therefore amounts are derecognised from trade receivables. At 26 September 2025, \u00a342.4m (2024: \u00a346.9m) was drawn under these factoring
facilities. The Group presents the factoring arrangements as part of the movement in working capital in the Group Statement of Cash Flows. The
interest charge on this factoring arrangement is calculated at point of payment and charged at SONIA (or equivalent benchmark rates) plus an
agreed margin.
The aged analysis of trade receivables for the year ended 26 September 2025 and 27 September 2024 is summarised in the table below.
2025 2024
\u00a3m \u00a3m
Receivable within 1 month of the balance sheet date
205.4
172.2
Receivable between 1 and 3 months of the balance sheet date
1.1
0.7
Receivable greater than 3 months of the balance sheet date
1.3
1.2
Total trade receivables
207.8
174.1
Trade receivables are in general receivable within 90 days of the invoice date, are unsecured and are not interest bearing. The figures disclosed
above are stated net of allowances for impairment.
The Group applies the simplified approach to providing for expected credit losses (\u2018ECL\u2019) set out in IFRS 9 Financial Instruments, which requires
expected lifetime losses to be recognised from initial recognition of the trade receivables. The Group uses an allowance matrix to measure
the ECL of trade receivables based on its credit loss rates. Expected loss rates are based on historical payment profiles of sales and the
corresponding historical credit loss experience for key customers. The historical loss rates are adjusted to reflect current and forward economic
factors if there is evidence to suggest these factors will affect the ability of the customer to settle receivables.
The movements in the allowance for impairment of trade receivables are as follows:
2025 2024
\u00a3m \u00a3m
At the beginning of the financial year
(4.0)
(3.4)
Charge to the Income Statement
(1.8)
(1.2)
Written off during the financial year
0.3
0.6
At end of financial year
(5.5)
(4.0)
The Group has completed an assessment of ECL on other receivables balances using market default risk probabilities for key customers and has
concluded that this would be immaterial (2024: \u00a3Nil).
Derivative financial instruments
Exposure to credit risk on derivative financial instruments is actively monitored by the Group\u2019s Treasury function. Risk of counterparty default
arising on derivatives is controlled by dealing with high-quality institutions and by policy, limiting the amount of credit exposure to any one bank
or institution.
Price risk
The Group purchases a variety of commodities which can be subject to significant price volatility. The price risk on these commodities is
managed by the Group\u2019s procurement function who monitor markets closely. The Group\u2019s policy is to minimise its exposure to volatility
by adopting an appropriate forward purchase strategy which is supported through providing regular forward price forecasts to the business.
This forecast enables the Group to both predict and manage inflation.
Reconciliation of movements of liabilities to cash flows arising from financing activities
The reconciliation from opening to closing for the financial year ended 26 September 2025 is as follows:
At Other and At
27 September Financing Foreign currency non-cash Other operating 26 September
2024 cash flows translation movements cash movements 2025
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Bank borrowings
(132.6)
27.0
\u2013
(0.7)
\u2013
(106.3)
Private Placement Notes
(29.9)
14.8
0.2
\u2013
\u2013
(14.9)
Lease liabilities
(44.9)
15.5
\u2013
(27.7)
1.3
(55.8)
Total changes in liabilities arising from
financing activities
(207.4)
57.3
0.2
(28.4)
1.3
(177.0)
The reconciliation of opening to closing for the prior financial year ended 27 September 2024 is as follows:
At Other and At
29 September Financing Foreign currency non-cash Other operating 27 September
2023 cash flows translation movements cash movements 2024
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Bank borrowings
(139.0)
7.7
\u2013
(1.3)
\u2013
(132.6)
Private Placement Notes
(47.8)
15.5
2.4
\u2013
\u2013
(29.9)
Lease liabilities
(45.0)
15.7
\u2013
(17.0)
1.4
(44.9)
Total changes in liabilities arising from
financing activities
(231.8)
38.9
2.4
(18.3)
1.4
(207.4)
While the overall maturity of the \u00a3350m revolving credit facility is greater than three months, drawdowns and repayments are presented as net
cashflows as they are determined to be short-term in nature, given that they occur in line with the business needs on a transactional basis.
In relation to cash flows from financing activities that relate to equity, there were a number of share capital movements. \u00a31.4m was received
for the issue of new shares in the financial year (2024: \u00a30.8m) which has been recognised in share capital and share premium. \u00a310.0m was
expended on the share buyback programme (2024: \u00a355.0m). In the current financial year, \u00a39.8m (2024: \u00a35.5m) of own shares were purchased
and placed into trust. This does not include \u00a31.7m transferred to the Trust for the purchase of shares that had not been completed at
26 September 2025. These have been recognised within the own share reserve. Dividends of \u00a38.9m were paid to equity holders of the company
(2024: \u00a3Nil).
Capital management
The Group manages its capital to ensure that entities in the Group will be able to trade on a going concern basis while maximising the return to
stakeholders through the optimisation of the debt and equity balance. The change in debt capital structure in the year is set out below and the
change in equity is set out in the Group Statement of changes in equity. Invested capital is defined as the sum of all current and non-current
assets (including intangibles), less current and non-current liabilities with the exception of debt items, derivative financial instruments and
retirement benefit obligations. The invested capital of the Group at 26 September 2025 is \u00a3621.4m (2024: \u00a3653.6m). The Group monitors the
Return on Invested Capital of the Group as a Key Performance Indicator; the calculation is set out below.
At 26 September 2025, the Group\u2019s Leverage Ratio (Adjusted Net Debt:Adjusted EBITDA) was 0.4x (2024: 1.0x) and the Group\u2019s Interest Coverage
Ratio (Adjusted EBITDA:Adjusted Consolidated Net Interest Payable) was 9.7 (2024: 7.9) both of which are compliant with the Group\u2019s financing
covenants. Adjusted Net Debt is calculated to exclude lease liabilities recognised as a result of the adoption of IFRS 16 Leases. Adjusted EBITDA is
calculated in line with the lenders\u2019 covenant definitions, which is EBITDA adjusted for exceptional items, and other recurring items as defined by
the covenant definition which include share-based payment charges, and the net impact of lease charges recognised as a result of the adoption
of IFRS 16 Leases, as outlined in the section on Alternative Performance Measures. Adjusted Net Interest Payable is calculated in line with the
lenders\u2019 covenant which is interest costs net of income, fees and other non-cash related interest items.
2025 2024 2023
\u00a3m \u00a3m \u00a3m
Invested capital
Total assets
1,272.7
1,204.7
1,297.7
Total liabilities
(780.7)
(754.5)
(837.9)
Net Debt (Note 20, including lease liabilities)
125.9
193.0
199.0
Derivative financial instruments not designated as fair value hedges (Note 21)
0.8
1.0
(4.6)
Retirement benefit obligation (net of deferred tax asset) (Note 24)
2.7
9.4
12.8
Invested capital for the Group
621.4
653.6
667.0
Net Debt and Net Debt excluding lease liabilities
Net Debt is used by the Group to measure overall cash generation of the Group and to identify cash available to reduce borrowings. Net Debt
comprises current and non-current borrowings less net cash and cash equivalents and bank overdrafts.
Net Debt excluding lease liabilities is a measure used by the Group to measure Net Debt excluding the impact of IFRS 16 Leases. Net Debt
excluding lease liabilities is used for the purpose of calculating leverage under the Group\u2019s financing agreements.
The reconciliation of opening to closing Net Debt for the financial year ended 26 September 2025 is as follows:
At Translation and At
27 September non-cash 26 September
2024 Cash flow adjustments 2025
\u00a3m \u00a3m \u00a3m \u00a3m
Cash and cash equivalents and bank overdrafts
14.4
36.7
\u2013
51.1
Bank borrowings
(132.6)
27.0
(0.7)
(106.3)
Private Placement Notes
(29.9)
14.8
0.2
(14.9)
Net Debt excluding lease liabilities
(148.1)
78.5
(0.5)
(70.1)
Lease liabilities
(44.9)
16.8
(27.7)
(55.8)
Net Debt
(193.0)
95.3
(28.2)
(125.9)
The reconciliation of opening to closing Net Debt for the financial year ended 27 September 2024 is as follows:
At Translation and At
29 September non-cash 27 September
2023 Cash flow adjustments 2024
\u00a3m \u00a3m \u00a3m \u00a3m
Cash and cash equivalents and bank overdrafts
32.8
(18.4)
\u2013
14.4
Bank borrowings
(139.0)
7.7
(1.3)
(132.6)
Private Placement Notes
(47.8)
15.5
2.4
(29.9)
Net Debt excluding lease liabilities
(154.0)
4.8
1.1
(148.1)
Lease liabilities
(45.0)
17.1
(17.0)
(44.9)
Net Debt
(199.0)
21.9
(15.9)
(193.0)
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-682": { "value": "The Group\u2019s activities expose it to a variety of financial risks that include interest rate risk, foreign currency risk, liquidity risk, credit risk and price risk. These financial risks are actively managed by the Group\u2019s Treasury and Procurement functions under strict policies and guidelines approved by the Board of Directors. The Group\u2019s Treasury function actively monitors market conditions with a view to minimising the exposure of the Group to changing market factors while at the same time minimising the volatility of the funding costs of the Group. The Group uses derivative financial instruments such as cross-currency swaps, interest rate swaps and forward foreign exchange contracts to manage the financial risks associated with the underlying business activities of the Group. Fair value of financial instruments The following table shows the carrying amounts and fair values of financial assets and financial liabilities including their levels in the fair value hierarchy. The different levels have been defined as follows: Level 1: Quoted prices (unadjusted) in active markets for identical assets and liabilities. Level 2: Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices). Level 3: Inputs for the asset or liability that are not observable market data (unobservable inputs). The fair value of the items classified within Level 2 of the fair value hierarchy have been calculated by discounting the expected future cash flows at prevailing interest rate and by applying financial year end exchange rates.
2025
Financial
Fair value liabilities at
Loans and through Cash flow amortised Carrying
Fair value receivables profit or loss hedges cost value Fair value
hierarchy \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Financial assets
Cash at bank and cash in hand
Level 1
81.8
\u2013
\u2013
\u2013
81.8
81.8
Derivative financial instruments
Level 2
\u2013
0.1
\u2013
\u2013
0.1
0.1
Financial liabilities
\u2013
Bank overdrafts
Level 1
\u2013
\u2013
\u2013
(30.7)
(30.7)
(30.7)
Derivative financial instruments
Level 2
\u2013
\u2013
(0.9)
\u2013
(0.9)
(0.9)
Bank borrowings
Level 2
\u2013
\u2013
\u2013
(106.3)
(106.3)
(106.3)
Private Placement Notes
Level 2
\u2013
\u2013
\u2013
(14.9)
(14.9)
(14.9)
2024
Financial
Fair value liabilities at
Loans and through Cash flow amortised Carrying
Fair value receivables profit or loss hedges cost value Fair value
hierarchy \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Financial assets
Cash at bank and cash in hand
Level 1
57.3
\u2013
\u2013
\u2013
57.3
57.3
Derivative financial instruments
Level 2
\u2013
0.5
\u2013
\u2013
0.5
0.5
Financial liabilities
Bank overdrafts
Level 1
\u2013
\u2013
\u2013
(42.9)
(42.9)
(42.9)
Derivative financial instruments
Level 2
\u2013
0.4
(1.4)
\u2013
(1.0)
(1.0)
Bank borrowings
Level 2
\u2013
\u2013
\u2013
(132.6)
(132.6)
(132.6)
Private Placement Notes
Level 2
\u2013
\u2013
\u2013
(29.9)
(29.9)
(29.9)
The carrying value of trade and other receivables and trade and other payables are considered a reasonable approximation of fair value and therefore have not been included in the tables above. During the current and prior financial year, there were no transfers between the different levels identified above. ", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-671": { "value": "The Group\u2019s activities expose it to a variety of financial risks that include interest rate risk, foreign currency risk, liquidity risk, credit risk and price risk. These financial risks are actively managed by the Group\u2019s Treasury and Procurement functions under strict policies and guidelines approved by the Board of Directors. The Group\u2019s Treasury function actively monitors market conditions with a view to minimising the exposure of the Group to changing market factors while at the same time minimising the volatility of the funding costs of the Group. The Group uses derivative financial instruments such as cross-currency swaps, interest rate swaps and forward foreign exchange contracts to manage the financial risks associated with the underlying business activities of the Group. Fair value of financial instruments The following table shows the carrying amounts and fair values of financial assets and financial liabilities including their levels in the fair value hierarchy. The different levels have been defined as follows: Level 1: Quoted prices (unadjusted) in active markets for identical assets and liabilities. Level 2: Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices). Level 3: Inputs for the asset or liability that are not observable market data (unobservable inputs). The fair value of the items classified within Level 2 of the fair value hierarchy have been calculated by discounting the expected future cash flows at prevailing interest rate and by applying financial year end exchange rates.
2025
Financial
Fair value liabilities at
Loans and through Cash flow amortised Carrying
Fair value receivables profit or loss hedges cost value Fair value
hierarchy \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Financial assets
Cash at bank and cash in hand
Level 1
81.8
\u2013
\u2013
\u2013
81.8
81.8
Derivative financial instruments
Level 2
\u2013
0.1
\u2013
\u2013
0.1
0.1
Financial liabilities
\u2013
Bank overdrafts
Level 1
\u2013
\u2013
\u2013
(30.7)
(30.7)
(30.7)
Derivative financial instruments
Level 2
\u2013
\u2013
(0.9)
\u2013
(0.9)
(0.9)
Bank borrowings
Level 2
\u2013
\u2013
\u2013
(106.3)
(106.3)
(106.3)
Private Placement Notes
Level 2
\u2013
\u2013
\u2013
(14.9)
(14.9)
(14.9)
2024
Financial
Fair value liabilities at
Loans and through Cash flow amortised Carrying
Fair value receivables profit or loss hedges cost value Fair value
hierarchy \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Financial assets
Cash at bank and cash in hand
Level 1
57.3
\u2013
\u2013
\u2013
57.3
57.3
Derivative financial instruments
Level 2
\u2013
0.5
\u2013
\u2013
0.5
0.5
Financial liabilities
Bank overdrafts
Level 1
\u2013
\u2013
\u2013
(42.9)
(42.9)
(42.9)
Derivative financial instruments
Level 2
\u2013
0.4
(1.4)
\u2013
(1.0)
(1.0)
Bank borrowings
Level 2
\u2013
\u2013
\u2013
(132.6)
(132.6)
(132.6)
Private Placement Notes
Level 2
\u2013
\u2013
\u2013
(29.9)
(29.9)
(29.9)
The carrying value of trade and other receivables and trade and other payables are considered a reasonable approximation of fair value and
therefore have not been included in the tables above.
During the current and prior financial year, there were no transfers between the different levels identified above.
", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-672": { "value": "Interest rate risk The Group\u2019s exposure to market risk for changes in interest rates arises from its floating rate borrowings, cash and cash equivalents, bank overdrafts and derivative financial instruments. The Group\u2019s policy is to optimise interest cost and reduce volatility in reported earnings. This is managed by reviewing the debt profile of the Group regularly on a currency by currency basis and by selectively using interest rate swaps to manage the level of floating interest rate exposure. The Group holds private placement notes in US dollars which have been swapped to sterling using cross-currency swaps. Interest rate profile The interest rate profile of cash and cash equivalents and borrowings at 26 September 2025 was as follows:
US dollar Euro Sterling Total
\u00a3m \u00a3m \u00a3m \u00a3m
Floating rate cash and cash equivalents
0.1
0.6
81.1
81.8
Floating rate borrowings
\u2013
\u2013
(79.2)
(79.2)
Fixed rate net debt
(10.4)
\u2013
(62.3)
(72.7)
Net debt excluding lease liabilities
(10.3)
0.6
(60.4)
(70.1)
The interest rate profile of cash and cash equivalents and borrowings at 27 September 2024 was as follows:
US dollar Euro Sterling Total
\u00a3m \u00a3m \u00a3m \u00a3m
Floating rate cash and cash equivalents
\u2013
0.4
56.9
57.3
Floating rate borrowings
\u2013
\u2013
(135.5)
(135.5)
Fixed rate net debt
(20.9)
\u2013
(49.0)
(69.9)
Net debt excluding lease liabilities
(20.9)
0.4
(127.6)
(148.1)
Sensitivity analysis for floating rate debt The full year impact of both an upward and downward movement in each applicable interest rate and interest rate curve by 100 basis points (assuming all the other variables remain constant) is shown below.
On profit after tax
On equity
2025 2024 2025 2024
\u00a3m \u00a3m \u00a3m \u00a3m
Effect of a downward movement of 100 basis points
0.5
0.5
0.1
(0.4)
Effect of an upward movement of 100 basis points
(0.5)
(0.5)
(0.1)
0.4
negative = cost, positive = gain Foreign currency risk The Group is exposed to currency risk on sales and purchases in certain businesses that are denominated in currencies other than the functional currency of the entity concerned. The Group utilises foreign currency contracts to economically hedge foreign exchange exposures arising from these transactions. The Group has been actively working on reducing these risks by negotiating contracts with customers and suppliers in sterling.
The Group\u2019s trading entity exposures to foreign currency risk for amounts not denominated in the functional currency of the relevant entity at
the year end date were as follows (excluding derivative financial instruments):
2025
2024
Euro US dollar Sterling Euro US dollar Sterling
Denominated in: \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Trade receivables and other receivables
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
Trade payables and other payables
(1.0)
(0.0)
\u2013
(0.8)
\u2013
\u2013
Cash and cash equivalents and bank overdrafts
0.6
0.1
\u2013
\u2013
\u2013
\u2013
Gross balance sheet exposure
(0.4)
0.1
\u2013
(0.8)
\u2013
\u2013
Sensitivity analysis for primary foreign currency risk
A 10% strengthening of the sterling exchange rate against the euro exchange rates in respect of the translation of amounts not denominated
in the functional currency of relevant entities into the functional currency would impact profit after tax and equity by the amount shown below.
This assumes that all other variables remain constant. A 10% weakening of the sterling exchange rate against the euro exchange rates would
have an equal and opposite effect.
On Profit after tax
On Equity
2025 2024 2025 2024
\u00a3m \u00a3m \u00a3m \u00a3m
Impact of 10% strengthening of sterling vs. euro gain/(loss)
\u2013
0.4
0.9
1.4
Currency profile
The currency profile of cash and cash equivalents and bank overdrafts, borrowings and derivative financial instruments at 26 September 2025
was as follows:
US dollar Euro Sterling Total
\u00a3m \u00a3m \u00a3m \u00a3m
Cash and cash equivalents and bank overdrafts
0.1
0.6
50.4
51.1
Current borrowings
(10.4)
\u2013
(54.5)
(64.9)
Non-current borrowings
\u2013
\u2013
(56.3)
(56.3)
Derivative financial instruments*
10.4
\u2013
(11.2)
(0.8)
Total
0.1
0.6
(71.6)
(70.9)
* Includes the impact of the cross currency swap
The currency profile of cash and cash equivalents and bank overdrafts, borrowings and derivative financial instruments at 27 September 2024
was as follows:
US dollar Euro Sterling Total
\u00a3m \u00a3m \u00a3m \u00a3m
Cash and cash equivalents and bank overdrafts
\u2013
0.4
14.0
14.4
Current borrowings
(10.4)
\u2013
(4.5)
(14.9)
Non-current borrowings
(10.5)
\u2013
(137.1)
(147.6)
Derivative financial instruments*
20.9
\u2013
(21.9)
(1.0)
Total
\u2013
0.4
(149.5)
(149.1)
* Includes the impact of the cross currency swap
Price risk The Group purchases a variety of commodities which can be subject to significant price volatility. The price risk on these commodities is managed by the Group\u2019s procurement function who monitor markets closely. The Group\u2019s policy is to minimise its exposure to volatility by adopting an appropriate forward purchase strategy which is supported through providing regular forward price forecasts to the business. This forecast enables the Group to both predict and manage inflation. Reconciliation of movements of liabilities to cash flows arising from financing activities The reconciliation from opening to closing for the financial year ended 26 September 2025 is as follows:
At Other and At
27 September Financing Foreign currency non-cash Other operating 26 September
2024 cash flows translation movements cash movements 2025
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Bank borrowings
(132.6)
27.0
\u2013
(0.7)
\u2013
(106.3)
Private Placement Notes
(29.9)
14.8
0.2
\u2013
\u2013
(14.9)
Lease liabilities
(44.9)
15.5
\u2013
(27.7)
1.3
(55.8)
Total changes in liabilities arising from
financing activities
(207.4)
57.3
0.2
(28.4)
1.3
(177.0)
The reconciliation of opening to closing for the prior financial year ended 27 September 2024 is as follows:
At Other and At
29 September Financing Foreign currency non-cash Other operating 27 September
2023 cash flows translation movements cash movements 2024
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Bank borrowings
(139.0)
7.7
\u2013
(1.3)
\u2013
(132.6)
Private Placement Notes
(47.8)
15.5
2.4
\u2013
\u2013
(29.9)
Lease liabilities
(45.0)
15.7
\u2013
(17.0)
1.4
(44.9)
Total changes in liabilities arising from
financing activities
(231.8)
38.9
2.4
(18.3)
1.4
(207.4)
While the overall maturity of the \u00a3350m revolving credit facility is greater than three months, drawdowns and repayments are presented as net cashflows as they are determined to be short-term in nature, given that they occur in line with the business needs on a transactional basis. In relation to cash flows from financing activities that relate to equity, there were a number of share capital movements. \u00a31.4m was received for the issue of new shares in the financial year (2024: \u00a30.8m) which has been recognised in share capital and share premium. \u00a310.0m was expended on the share buyback programme (2024: \u00a355.0m). In the current financial year, \u00a39.8m (2024: \u00a35.5m) of own shares were purchased and placed into trust. This does not include \u00a31.7m transferred to the Trust for the purchase of shares that had not been completed at 26 September 2025. These have been recognised within the own share reserve. Dividends of \u00a38.9m were paid to equity holders of the company (2024: \u00a3Nil). ", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-687": { "value": "
The full year impact of both an upward and downward movement in each applicable interest rate and interest rate curve by 100 basis points
(assuming all the other variables remain constant) is shown below.
On profit after tax
On equity
2025 2024 2025 2024
\u00a3m \u00a3m \u00a3m \u00a3m
Effect of a downward movement of 100 basis points
0.5
0.5
0.1
(0.4)
Effect of an upward movement of 100 basis points
(0.5)
(0.5)
(0.1)
0.4
negative = cost, positive = gain
Sensitivity analysis for primary foreign currency risk A 10% strengthening of the sterling exchange rate against the euro exchange rates in respect of the translation of amounts not denominated in the functional currency of relevant entities into the functional currency would impact profit after tax and equity by the amount shown below. This assumes that all other variables remain constant. A 10% weakening of the sterling exchange rate against the euro exchange rates would have an equal and opposite effect.
On Profit after tax
On Equity
2025 2024 2025 2024
\u00a3m \u00a3m \u00a3m \u00a3m
Impact of 10% strengthening of sterling vs. euro gain/(loss)
\u2013
0.4
0.9
1.4
", "dimensions": { "concept": "ifrs-full:SensitivityAnalysisForEachTypeOfMarketRisk", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-673": { "value": "
Liquidity risk
The Group\u2019s policy on funding capacity is to ensure that it always has sufficient long-term funding and committed bank facilities in place to meet
foreseeable peak borrowing requirements with an appropriate level of additional headroom. A prudent approach to liquidity risk management
is taken by the Group by spreading the maturities of its debt using long-term financing. The Group\u2019s Treasury function actively monitors the
current and future funding requirements of the business on a daily basis. Excess funds are placed on short-term deposit for up to one month
whilst ensuring that sufficient cash is available on demand to meet expected operational requirements.
The following are the carrying amounts and contractual liabilities of financial liabilities (including interest payments):
Carrying Contractual Period Period Period Period
amount amount 1-6 months 6-12 months 1-5 years > 5 years
26 September 2025 \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Non-derivative financial instruments
Bank overdrafts
(30.7)
(30.7)
(30.7)
\u2013
\u2013
\u2013
Bank borrowings
(106.3)
(125.0)
(52.6)
(1.7)
(70.7)
\u2013
Private Placement Notes
(14.9)
(15.4)
(0.3)
(15.1)
\u2013
\u2013
Lease liabilities
(55.8)
(61.9)
(9.1)
(8.5)
(35.2)
(9.1)
Trade and other payables
(501.1)
(501.1)
(499.2)
\u2013
(1.9)
\u2013
Derivative financial instruments
Interest rate swaps \u2013 cash flow hedges
(0.2)
(Outflow)
(0.2)
(0.1)
(0.1)
\u2013
\u2013
Cross-currency swaps \u2013 cash flow hedges
(0.7)
Inflow
10.8
0.2
10.6
\u2013
\u2013
(Outflow)
(11.4)
(0.2)
(11.2)
\u2013
\u2013
Forward foreign exchange contracts
0.1
Inflow
4.7
4.7
\u2013
\u2013
\u2013
(Outflow)
(4.7)
(4.7)
\u2013
\u2013
\u2013
Carrying Contractual Period Period Period Period
amount amount 1-6 months 6-12 months 1-5 years >5 years
27 September 2024 \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Non-derivative financial instruments
Bank overdrafts
(42.9)
(42.9)
(42.9)
\u2013
\u2013
\u2013
Bank borrowings
(132.6)
(159.2)
(4.3)
(4.0)
(150.9)
\u2013
Private Placement Notes
(29.9)
(31.5)
(0.7)
(15.4)
(15.4)
\u2013
Lease liabilities
(44.9)
(47.5)
(8.0)
(6.2)
(30.0)
(3.3)
Trade and other payables
(424.1)
(424.1)
(421.9)
\u2013
(2.2)
\u2013
Derivative financial instruments
Interest rate swaps \u2013 cash flow hedges
(0.5)
Inflow/(outflow)
(0.2)
0.1
(0.1)
(0.2)
\u2013
Interest rate swaps \u2013 not designated as cash flow hedges
0.5
Inflow/(outflow)
0.2
0.2
\u2013
\u2013
\u2013
Cross-currency swaps \u2013 cash flow hedges
(0.9)
Inflow
22.1
0.5
10.8
10.8
\u2013
(Outflow)
(23.2)
(0.4)
(11.4)
(11.4)
\u2013
Forward foreign exchange contracts
(0.1)
Inflow
2.0
1.8
0.2
\u2013
\u2013
(Outflow)
(2.1)
(2.0)
(0.1)
\u2013
\u2013
", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-674": { "value": "Credit risk Credit risk refers to the risk of financial loss to the Group if a counterparty defaults on its contractual obligations on financial assets held in the balance sheet. Risk is monitored both centrally and locally. The Group\u2019s maximum exposure to credit risk at 26 September 2025 is represented by the carrying amounts of the financial instruments recognised in the Statement of Financial position namely, cash and cash equivalents (Note 19), trade and other receivables (Note 17) and derivative financial assets (Note 21). Cash and cash equivalents Exposure to credit risk on cash and derivative financial instruments is actively monitored by the Group\u2019s Treasury function. Risk of counterparty default arising on cash and cash equivalents is controlled by dealing with high-quality institutions and by policy, limiting the amount of credit exposure to any one bank or institution. The Group transacts with a variety of high credit quality financial institutions for the purpose of placing deposits. The Group actively monitors its credit exposure to each counterparty to ensure compliance with the counterparty risk limits of the Board-approved Treasury Policy. As a result, the Group has identified the associated credit risk as low, and no credit loss is expected. Of the total cash and cash equivalents at 26 September 2025 and 27 September 2024, the cash was predominantly held by financial institutions with minimum short-term ratings of A-1 (Standard and Poor\u2019s) or P-1 (Moody\u2019s). The Group accordingly does not expect any loss in relation to its cash and cash equivalents and bank overdrafts at 26 September 2025. Trade and other receivables The Group derives a significant proportion of its revenue from sales to a limited number of major customers (see revenue for key customers in Note 2). Sales to individual customers can be of significant value and the failure of any such customer to honour its debts could materially impact the Group\u2019s results. The Group derives significant benefit from trading with its large customers and manages the risk by regularly reviewing the credit history and rating of all significant customers and reviewing outstanding balances for indicators of impairment. There have been no significant changes to the Group\u2019s credit risk parameters or to the composition of the Group\u2019s trade receivables during the financial year. The Group also manages credit risk in the UK through the use of a receivables purchase arrangement. Under the terms of this agreement the Group has transferred substantially all of the credit risk and control of the receivables which are subject to this agreement, and accordingly, \u00a346.6m (2024: \u00a347.0m) has been derecognised at financial year end. The impact in the Group Statement of Cash Flows is recognised in working capital movements within operating activities. The interest charge on this purchasing arrangement is payable monthly and charged at SONIA (or equivalent benchmark rates) plus an agreed margin. In addition, the Group operates trade receivable factoring arrangements with two of its larger customers. These arrangements allow the Group to choose to factor the receivable before the payments are contractually due from the customer. These are non-recourse arrangements and therefore amounts are derecognised from trade receivables. At 26 September 2025, \u00a342.4m (2024: \u00a346.9m) was drawn under these factoring facilities. The Group presents the factoring arrangements as part of the movement in working capital in the Group Statement of Cash Flows. The interest charge on this factoring arrangement is calculated at point of payment and charged at SONIA (or equivalent benchmark rates) plus an agreed margin. The aged analysis of trade receivables for the year ended 26 September 2025 and 27 September 2024 is summarised in the table below.
2025 2024
\u00a3m \u00a3m
Receivable within 1 month of the balance sheet date
205.4
172.2
Receivable between 1 and 3 months of the balance sheet date
1.1
0.7
Receivable greater than 3 months of the balance sheet date
1.3
1.2
Total trade receivables
207.8
174.1
Trade receivables are in general receivable within 90 days of the invoice date, are unsecured and are not interest bearing. The figures disclosed above are stated net of allowances for impairment. The Group applies the simplified approach to providing for expected credit losses (\u2018ECL\u2019) set out in IFRS 9 Financial Instruments, which requires expected lifetime losses to be recognised from initial recognition of the trade receivables. The Group uses an allowance matrix to measure the ECL of trade receivables based on its credit loss rates. Expected loss rates are based on historical payment profiles of sales and the corresponding historical credit loss experience for key customers. The historical loss rates are adjusted to reflect current and forward economic factors if there is evidence to suggest these factors will affect the ability of the customer to settle receivables. The movements in the allowance for impairment of trade receivables are as follows:
2025 2024
\u00a3m \u00a3m
At the beginning of the financial year
(4.0)
(3.4)
Charge to the Income Statement
(1.8)
(1.2)
Written off during the financial year
0.3
0.6
At end of financial year
(5.5)
(4.0)
The Group has completed an assessment of ECL on other receivables balances using market default risk probabilities for key customers and has concluded that this would be immaterial (2024: \u00a3Nil). Derivative financial instruments Exposure to credit risk on derivative financial instruments is actively monitored by the Group\u2019s Treasury function. Risk of counterparty default arising on derivatives is controlled by dealing with high-quality institutions and by policy, limiting the amount of credit exposure to any one bank or institution. ", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-683": { "value": "Reconciliation of movements of liabilities to cash flows arising from financing activities The reconciliation from opening to closing for the financial year ended 26 September 2025 is as follows:
At Other and At
27 September Financing Foreign currency non-cash Other operating 26 September
2024 cash flows translation movements cash movements 2025
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Bank borrowings
(132.6)
27.0
\u2013
(0.7)
\u2013
(106.3)
Private Placement Notes
(29.9)
14.8
0.2
\u2013
\u2013
(14.9)
Lease liabilities
(44.9)
15.5
\u2013
(27.7)
1.3
(55.8)
Total changes in liabilities arising from
financing activities
(207.4)
57.3
0.2
(28.4)
1.3
(177.0)
The reconciliation of opening to closing for the prior financial year ended 27 September 2024 is as follows:
At Other and At
29 September Financing Foreign currency non-cash Other operating 27 September
2023 cash flows translation movements cash movements 2024
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Bank borrowings
(139.0)
7.7
\u2013
(1.3)
\u2013
(132.6)
Private Placement Notes
(47.8)
15.5
2.4
\u2013
\u2013
(29.9)
Lease liabilities
(45.0)
15.7
\u2013
(17.0)
1.4
(44.9)
Total changes in liabilities arising from
financing activities
(231.8)
38.9
2.4
(18.3)
1.4
(207.4)
While the overall maturity of the \u00a3350m revolving credit facility is greater than three months, drawdowns and repayments are presented as net cashflows as they are determined to be short-term in nature, given that they occur in line with the business needs on a transactional basis. In relation to cash flows from financing activities that relate to equity, there were a number of share capital movements. \u00a31.4m was received for the issue of new shares in the financial year (2024: \u00a30.8m) which has been recognised in share capital and share premium. \u00a310.0m was expended on the share buyback programme (2024: \u00a355.0m). In the current financial year, \u00a39.8m (2024: \u00a35.5m) of own shares were purchased and placed into trust. This does not include \u00a31.7m transferred to the Trust for the purchase of shares that had not been completed at 26 September 2025. These have been recognised within the own share reserve. Dividends of \u00a38.9m were paid to equity holders of the company (2024: \u00a3Nil). ", "dimensions": { "concept": "ifrs-full:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-675": { "value": "Capital management The Group manages its capital to ensure that entities in the Group will be able to trade on a going concern basis while maximising the return to stakeholders through the optimisation of the debt and equity balance. The change in debt capital structure in the year is set out below and the change in equity is set out in the Group Statement of changes in equity. Invested capital is defined as the sum of all current and non-current assets (including intangibles), less current and non-current liabilities with the exception of debt items, derivative financial instruments and retirement benefit obligations. The invested capital of the Group at 26 September 2025 is \u00a3621.4m (2024: \u00a3653.6m). The Group monitors the Return on Invested Capital of the Group as a Key Performance Indicator; the calculation is set out below. At 26 September 2025, the Group\u2019s Leverage Ratio (Adjusted Net Debt:Adjusted EBITDA) was 0.4x (2024: 1.0x) and the Group\u2019s Interest Coverage Ratio (Adjusted EBITDA:Adjusted Consolidated Net Interest Payable) was 9.7 (2024: 7.9) both of which are compliant with the Group\u2019s financing covenants. Adjusted Net Debt is calculated to exclude lease liabilities recognised as a result of the adoption of IFRS 16 Leases. Adjusted EBITDA is calculated in line with the lenders\u2019 covenant definitions, which is EBITDA adjusted for exceptional items, and other recurring items as defined by the covenant definition which include share-based payment charges, and the net impact of lease charges recognised as a result of the adoption of IFRS 16 Leases, as outlined in the section on Alternative Performance Measures. Adjusted Net Interest Payable is calculated in line with the lenders\u2019 covenant which is interest costs net of income, fees and other non-cash related interest items.
2025 2024 2023
\u00a3m \u00a3m \u00a3m
Invested capital
Total assets
1,272.7
1,204.7
1,297.7
Total liabilities
(780.7)
(754.5)
(837.9)
Net Debt (Note 20, including lease liabilities)
125.9
193.0
199.0
Derivative financial instruments not designated as fair value hedges (Note 21)
0.8
1.0
(4.6)
Retirement benefit obligation (net of deferred tax asset) (Note 24)
2.7
9.4
12.8
Invested capital for the Group
621.4
653.6
667.0
Net Debt and Net Debt excluding lease liabilities Net Debt is used by the Group to measure overall cash generation of the Group and to identify cash available to reduce borrowings. Net Debt comprises current and non-current borrowings less net cash and cash equivalents and bank overdrafts. Net Debt excluding lease liabilities is a measure used by the Group to measure Net Debt excluding the impact of IFRS 16 Leases. Net Debt excluding lease liabilities is used for the purpose of calculating leverage under the Group\u2019s financing agreements. The reconciliation of opening to closing Net Debt for the financial year ended 26 September 2025 is as follows:
At Translation and At
27 September non-cash 26 September
2024 Cash flow adjustments 2025
\u00a3m \u00a3m \u00a3m \u00a3m
Cash and cash equivalents and bank overdrafts
14.4
36.7
\u2013
51.1
Bank borrowings
(132.6)
27.0
(0.7)
(106.3)
Private Placement Notes
(29.9)
14.8
0.2
(14.9)
Net Debt excluding lease liabilities
(148.1)
78.5
(0.5)
(70.1)
Lease liabilities
(44.9)
16.8
(27.7)
(55.8)
Net Debt
(193.0)
95.3
(28.2)
(125.9)
The reconciliation of opening to closing Net Debt for the financial year ended 27 September 2024 is as follows:
At Translation and At
29 September non-cash 27 September
2023 Cash flow adjustments 2024
\u00a3m \u00a3m \u00a3m \u00a3m
Cash and cash equivalents and bank overdrafts
32.8
(18.4)
\u2013
14.4
Bank borrowings
(139.0)
7.7
(1.3)
(132.6)
Private Placement Notes
(47.8)
15.5
2.4
(29.9)
Net Debt excluding lease liabilities
(154.0)
4.8
1.1
(148.1)
Lease liabilities
(45.0)
17.1
(17.0)
(44.9)
Net Debt
(199.0)
21.9
(15.9)
(193.0)
", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-616": { "value": "
23. Provisions
Lease Remediation
dilapidations and closure Other Total
\u00a3m \u00a3m \u00a3m \u00a3m
Financial year ended 26 September 2025
At 27 September 2024
5.1
1.6
2.0
8.7
Provided in financial year
2.2
\u2013
2.3
4.5
Utilised in financial year
\u2013
(0.5)
\u2013
(0.5)
Released in financial year
\u2013
(0.4)
(0.2)
(0.6)
Unwind of discount to present value in the financial year
\u2013
0.2
\u2013
0.2
Currency translation adjustment
\u2013
\u2013
\u2013
\u2013
At 26 September 2025
7.3
0.9
4.1
12.3
Analysed as:
2025 2024
\u00a3m \u00a3m
Non-current liabilities
8.6
6.8
Current liabilities
3.7
1.9
12.3
8.7
Leases dilapidations
Lease dilapidations consist of provisions for leasehold dilapidations in respect of certain leases, relating to the estimated cost of reinstating
leasehold premises to their original condition at the time of the inception of the lease as provided for in the lease agreement. It is anticipated
that these will be payable within ten years.
Remediation and closure
Remediation and closure obligations were established to cover either a statutory, contractual or constructive obligation of the Group.
The majority of the obligation will unwind in one to five years.
Other
Other provisions consist of potential litigation and warranty claims. It is currently anticipated that these provisions will unwind in one to five years.
", "dimensions": { "concept": "ifrs-full:DisclosureOfProvisionsExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-617": { "value": "24. Retirement benefit obligations The Group operates defined contribution pension schemes in all of its main operating locations. The Group also has legacy defined benefit pension schemes, which were closed to future accrual on 31 December 2009. Defined contribution pension schemes The total cost charged to income of \u00a318.1m (2024: \u00a316.3m) represents employer contributions payable to the defined contribution pension schemes at rates specified in the rules of the schemes. At 26 September 2025, \u00a32.3m (2024: \u00a32.2m) was included in other accruals in respect of defined contribution pension accruals. Legacy funded defined benefit and unfunded defined benefit commitment pension schemes Throughout FY25 the Group has operated one legacy funded defined benefit pension scheme and one legacy unfunded defined benefit commitment in Ireland (the \u2018Irish schemes\u2019) and one legacy funded defined benefit pension scheme and one legacy unfunded defined benefit commitment in the UK (the \u2018UK schemes\u2019) (collectively the \u2018schemes\u2019). The Projected Unit Credit actuarial cost method has been employed in determining the present value of the defined benefit pension obligation, the related current service cost and, where applicable, past service cost. All of the legacy defined benefit pension schemes are closed to future accrual. Scheme assets in the funded schemes are held in separate Trustee administered funds. These plans have broadly similar regulatory frameworks. Responsibility for governance of the plans, including investment decisions and contribution schedules, lies with the Company and the respective boards of Trustees. The Group\u2019s cash contributions to its pension schemes are determined by reference to actuarial valuations undertaken by the schemes\u2019 actuaries at intervals not exceeding three years. These funding valuations can differ materially from the requirements of IAS 19. In particular the discount rate used to determine the value of liabilities under IAS 19 Employee Benefits is determined by reference to the yield at the year end date on high-grade corporate bonds of comparable duration to the liabilities. In contrast the discount rate used in the ongoing valuation is generally determined by reference to the yield on the scheme\u2019s current and projected future investment portfolio. Where a funding valuation reveals a deficit in a scheme, the Group will agree a schedule of contributions with the Trustees designed to address the deficit over an agreed future time horizon. Full actuarial valuations were carried out on the Irish scheme and the UK scheme at 31 March 2022 and 31 March 2023 respectively. All of the schemes are operating under the terms of current funding proposals agreed with relevant pension authorities. In the current financial year, the UK legacy defined benefit pension scheme achieved a fully funded position on a triennial funding valuation basis. Now that the fully funded position is achieved the previously agreed supplementary annual pension contributions of \u00a39.8m will cease. In FY26, the Group expects to pay c.\u00a32m in contributions. Legacy defined benefit assets and liabilities
2025
2024
Irish UK Irish
UK Schemes Schemes Total Schemes Schemes Total
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Fair value of plan assets
171.7
124.5
296.2
181.0
140.0
321.0
Present value of scheme liabilities
(186.4)
(114.8)
(301.2)
(210.4)
(125.4)
(335.8)
(Deficit)/surplus in schemes
(14.7)
9.7
(5.0)
(29.4)
14.6
(14.8)
Deferred tax asset (Note 9)
3.7
(1.4)
2.3
7.4
(2.0)
5.4
Net (liability)/asset at end of financial year
(11.0)
8.3
(2.7)
(22.0)
12.6
(9.4)
Presented as:
Retirement benefit asset*
\u2013
10.4
10.4
\u2013
15.3
15.3
Retirement benefit obligation-funded schemes
(14.3)
\u2013
(14.3)
(29.0)
\u2013
(29.0)
Retirement benefit obligation-unfunded scheme
(0.4)
(0.7)
(1.1)
(0.4)
(0.7)
(1.1)
* The value of the net pension benefit asset represents the value of any amount the Group reasonably expects to recover by way of refund of surplus from the remaining assets of the plan at the end of the plan\u2019s life, based on the assumptions at the end of the financial year. The International Financial Reporting Standards Interpretations Committee (\u2018IFRIC 14\u2019) clarifies how the asset ceiling should be applied, particularly how it interacts with local minimum funding rules. The Group had determined that it had an unconditional right to a refund of surplus assets if the scheme was to run off until the last member dies.
Movement in the fair value of plan assets
2025 2024
\u00a3m \u00a3m
Change in fair value of plan assets
Fair value of plan assets at beginning of financial year
321.0
304.8
Interest income on plan assets
13.8
15.2
Actuarial (loss)/gain
(28.1)
16.0
Administrative expenses paid from plan assets
(1.1)
(0.9)
Employer contributions
12.4
12.4
Benefit payments
(27.7)
(21.2)
Effect of exchange rate changes
5.9
(5.3)
Fair value of plan assets at end of financial year
296.2
321.0
Movement in the present value of legacy defined benefit obligations
2025 2024
\u00a3m \u00a3m
Change in present value of scheme liabilities
Benefit obligation at beginning of financial year
335.8
324.9
Interest expense
14.5
16.2
Actuarial (gain)/loss on financial assumptions
(26.2)
19.8
Actuarial (gain)/loss on experience
(0.6)
2.2
Actuarial gain on demographic assumptions
\u2013
(1.3)
Benefit payments
(27.7)
(21.2)
Effect of exchange rate changes
5.4
(4.8)
Present value of scheme liabilities at end of financial year
301.2
335.8
Risks and assumptions
The legacy defined employee benefit plans expose the Group to a number of risks, the most significant of which are:
Asset volatility: The plan liabilities are calculated using a discount rate set with reference to corporate bond yields. If assets underperform this
yield this will create a deficit. The plans hold assets which, though expected to outperform corporate bonds in the long-term, create volatility
and risk in the short-term. The allocation of assets is monitored to ensure that it remains appropriate given the plans\u2019 long-term objectives.
Discount rates: The discount rates employed in determining the present value of the schemes\u2019 liabilities are determined by reference to market
yields at the financial year end date on high-quality corporate bonds of a currency and term consistent with the currency and term of the
associated post-employment benefit obligations. Changes in discount rates impact the quantum of the liabilities.
Inflation risk: Some of the Group\u2019s pension obligations are linked to inflation; higher inflation will lead to higher liabilities (although in most cases,
caps on the level of inflationary increases are in place to protect the plan against extreme inflation). The assumed rate of future inflation is derived
from the relative yields of index-linked and fixed interest government bonds priced as of 26 September 2025 in the UK. The Irish inflation assumption
has been set based on market expectations at the reporting date which included consideration of the yield on long-term Irish Government bonds.
Longevity risk: In the majority of cases, the Group\u2019s legacy defined benefit pension schemes provide benefits for the life of the member,
so increases in life expectancy will therefore give rise to higher liabilities.
Climate change: The impact of climate change on mortality rates, particularly future mortality rates, has been considered and it has been
concluded that there is no impact in the current financial year. This will continue to be kept under review.
The defined benefit obligation is sensitive to judgemental actuarial assumptions. These include demographic assumptions covering mortality,
economic assumptions covering price inflation and benefit increases, together with the discount rate.
The principal actuarial assumptions are as follows:
UK Schemes
Irish Schemes
2025
2024
2025
2024
Rate of increase in pension payments*
2.85%
2.95%
1.50%
1.00%
Discount rate
6.00%
5.05%
3.80%
3.38%
Inflation rate**
3.00%
3.15%
1.90%
1.90%
* The rate of increase in pension payments applies to the majority of the liability base, however there are certain categories within the Group\u2019s Irish schemes that have an entitlement to pension indexation.
** The assumption for Retail Price Index (\u2018RPI\u2019) and Consumer Price Index (\u2018CPI\u2019) are derived from the Harmonised Index of Consumer Prices (\u2018HICP\u2019) and relative yields of index-linked and fixed
interest government bonds.
Assumptions regarding future mortality experience are set based on information from published statistics and experience in all geographic regions and are selected to reflect the characteristics and experience of the membership of the relevant plans. In relation to the UK, this has been done by reflecting the characteristics of the membership using the demographic tables from S3PA YoB with CMI 2021 model for future improvements in mortality. The average life expectancy, in years, of a pensioner retiring at 65 is as follows:
UK Schemes
Irish Schemes
2025 2024 2025 2024
years years years years
Male
20.8
20.8
22.7
22.7
Female
23.1
23.1
24.5
24.4
Sensitivity of pension liability to judgemental assumptions
Impact on Scheme Liabilities
Total Total
UK Schemes Irish Schemes 2025 2024
Assumption
Change in assumption
\u00a3m \u00a3m \u00a3m \u00a3m
Discount rate
Decrease by 0.5%
11.7
5.1
16.8
20.8
Discount rate
Increase by 0.5%
(10.6)
(4.8)
(15.4)
(18.8)
Rate of inflation
Decrease by 0.5%
(8.9)
(1.0)
(9.9)
(12.7)
Rate of inflation
Increase by 0.5%
9.5
1.1
10.6
13.7
Rate of mortality
Members assumed to live 1 year longer
4.3
5.1
9.4
10.6
Sensitivity of pension scheme assets to yield movements
Impact on Scheme Assets
Total Total
UK Schemes Irish Schemes 2025 2024
Assumption
Change in assumption
\u00a3m \u00a3m \u00a3m \u00a3m
Change in bond yields
Decrease by 0.5%
10.4
5.3
15.7
19.3
The above sensitivity analysis is based on a change in an assumption while holding all other assumptions constant. The sensitivity analysis intends to provide assistance in understanding the sensitivity of the valuation of pension liabilities to market movements on discount rates, inflation rates and mortality assumptions for scheme beneficiaries and in understanding the sensitivity of the valuation of pension assets to market movements on bond yields. Hedging strategy The Trustees invest the funds in a range of assets with the objective of maximising the fund return with a view to containing the cost of funding the scheme whilst at the same time maintaining an acceptable risk profile. In assessing the risk profile the Trustees take account of the nature and duration of the liabilities. Plan assets are comprised as follows:
2025
2024
Quoted Unquoted Total Quoted Unquoted Total
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Cash
2.2
\u2013
2.2
1.4
\u2013
1.4
Debt instruments
42.2
\u2013
42.2
50.4
\u2013
50.4
Derivative financial instruments
129.6
\u2013
129.6
140.6
\u2013
140.6
Investment funds*
11.8
28.9
40.7
11.4
28.1
39.5
Insurance contract*
\u2013
81.5
81.5
\u2013
89.1
89.1
Fair value of plan assets
185.8
110.4
296.2
203.8
117.2
321.0
* Where a plan asset has been classified as unquoted, this is where a quoted market price in an active market is not available at the financial year end. The primary UK Scheme has Liability Driven Investment (\u2018LDI\u2019) for 75% (2024: 78%) of the UK funds which aims to hedge 100% (relative to assets) of the interest rate and inflation risk in the scheme . The hedging strategy is designed to reduce the schemes\u2019 exposure to changes in interest rates and inflation expectations, therefore, reducing funding level risk and volatility. The Trustees review investment strategy regularly. There is no LDI for the Irish Scheme (2024: nil). The hedging on the UK schemes is provided via pooled fund manager funds which have specified limits on leverage.
Maturity analysis
The expected maturity analysis is set out in the table below:
UK Schemes Irish Schemes Total % of
% of benefits % of benefits benefits
Expected benefit payments:
Within 5 years
12%
28%
18%
Between 6 and 10 years
14%
23%
17%
Between 11 and 15 years
15%
17%
16%
Between 16 and 20 years
14%
12%
13%
Between 21 and 25 years
13%
8%
11%
Over 25 years
32%
12%
25%
The weighted average duration of the UK and Irish legacy defined benefit obligations are 12 years (2024: 13 years) and 9 years (2024: 10 years)
respectively.
Pension funding partnership
In 2013, the Group entered into arrangements with the Greencore UK Legacy Defined Benefit Scheme (\u2018the UK Scheme\u2019) to address \u00a340.0m
of the actuarial deficit in the UK Scheme. The substance of this arrangement is to reduce the cash funding which would otherwise be required
based on the latest actuarial valuation, whilst improving the security of the UK Scheme members\u2019 benefits.
On 10 May 2013, the Group made a contribution to the UK Scheme of \u00a332.8m. On the same day, the UK Scheme\u2019s Trustees invested \u00a332.8m
in Greencore Convenience Foods Limited Partnership (\u2018SLP\u2019) as a limited partner. SLP was established by Greencore Prepared Meals Limited,
a wholly owned subsidiary of the Group, to hold properties of the Group and loan notes issued by Greencore Convenience Foods I Limited
Liability Partnership (\u2018LLP\u2019). LLP was established by SLP and holds certain trade receivables of the Group. As at 26 September 2025, SLP held
properties with a carrying value of \u00a314.2m (2024: \u00a314.4m) and trade receivables with a carrying value of \u00a336.0m (2024: \u00a336.0m) in the Group
Financial Statements. The properties are leased to other Group undertakings. As a partner in the SLP, the UK Scheme is entitled to a semi-annual
share of the profits of SLP until 2029.
These partnerships are controlled by the Group, and as such, they are fully consolidated as wholly owned subsidiaries in accordance
with IFRS 10 Consolidated Financial Statements. Under IAS 19 Employee Benefits, the investment held by the UK Scheme in SLP, does not
represent a plan asset for the purposes of the Group\u2019s financial statements. Accordingly, the Scheme\u2019s deficit position presented in the Group
Financial Statements does not reflect the investment in SLP held by the UK Scheme. Distributions from SLP to the UK Scheme are treated as
contributions by employers in the Group Financial Statements on a cash basis.
", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-651": { "value": "
Defined contribution pension schemes
The total cost charged to income of \u00a318.1m (2024: \u00a316.3m) represents employer contributions payable to the defined contribution pension
schemes at rates specified in the rules of the schemes. At 26 September 2025, \u00a32.3m (2024: \u00a32.2m) was included in other accruals in respect
of defined contribution pension accruals.
", "dimensions": { "concept": "ifrs-full:DisclosureOfDefinedContributionPlansExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-652": { "value": "
Legacy funded defined benefit and unfunded defined benefit commitment pension schemes
Throughout FY25 the Group has operated one legacy funded defined benefit pension scheme and one legacy unfunded defined benefit
commitment in Ireland (the \u2018Irish schemes\u2019) and one legacy funded defined benefit pension scheme and one legacy unfunded defined benefit
commitment in the UK (the \u2018UK schemes\u2019) (collectively the \u2018schemes\u2019). The Projected Unit Credit actuarial cost method has been employed in
determining the present value of the defined benefit pension obligation, the related current service cost and, where applicable, past service cost.
All of the legacy defined benefit pension schemes are closed to future accrual. Scheme assets in the funded schemes are held in separate
Trustee administered funds. These plans have broadly similar regulatory frameworks. Responsibility for governance of the plans, including
investment decisions and contribution schedules, lies with the Company and the respective boards of Trustees.
The Group\u2019s cash contributions to its pension schemes are determined by reference to actuarial valuations undertaken by the schemes\u2019 actuaries
at intervals not exceeding three years. These funding valuations can differ materially from the requirements of IAS 19. In particular the discount
rate used to determine the value of liabilities under IAS 19 Employee Benefits is determined by reference to the yield at the year end date on
high-grade corporate bonds of comparable duration to the liabilities. In contrast the discount rate used in the ongoing valuation is generally
determined by reference to the yield on the scheme\u2019s current and projected future investment portfolio.
Where a funding valuation reveals a deficit in a scheme, the Group will agree a schedule of contributions with the Trustees designed to address
the deficit over an agreed future time horizon. Full actuarial valuations were carried out on the Irish scheme and the UK scheme at 31 March 2022
and 31 March 2023 respectively. All of the schemes are operating under the terms of current funding proposals agreed with relevant pension
authorities. In the current financial year, the UK legacy defined benefit pension scheme achieved a fully funded position on a triennial funding
valuation basis. Now that the fully funded position is achieved the previously agreed supplementary annual pension contributions of \u00a39.8m will
cease. In FY26, the Group expects to pay c.\u00a32m in contributions.
Legacy defined benefit assets and liabilities
2025
2024
Irish UK Irish
UK Schemes Schemes Total Schemes Schemes Total
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Fair value of plan assets
171.7
124.5
296.2
181.0
140.0
321.0
Present value of scheme liabilities
(186.4)
(114.8)
(301.2)
(210.4)
(125.4)
(335.8)
(Deficit)/surplus in schemes
(14.7)
9.7
(5.0)
(29.4)
14.6
(14.8)
Deferred tax asset (Note 9)
3.7
(1.4)
2.3
7.4
(2.0)
5.4
Net (liability)/asset at end of financial year
(11.0)
8.3
(2.7)
(22.0)
12.6
(9.4)
Presented as:
Retirement benefit asset*
\u2013
10.4
10.4
\u2013
15.3
15.3
Retirement benefit obligation-funded schemes
(14.3)
\u2013
(14.3)
(29.0)
\u2013
(29.0)
Retirement benefit obligation-unfunded scheme
(0.4)
(0.7)
(1.1)
(0.4)
(0.7)
(1.1)
* The value of the net pension benefit asset represents the value of any amount the Group reasonably expects to recover by way of refund of surplus from the remaining assets of the plan
at the end of the plan\u2019s life, based on the assumptions at the end of the financial year.
The International Financial Reporting Standards Interpretations Committee (\u2018IFRIC 14\u2019) clarifies how the asset ceiling should be applied,
particularly how it interacts with local minimum funding rules. The Group had determined that it had an unconditional right to a refund of
surplus assets if the scheme was to run off until the last member dies.
Movement in the fair value of plan assets
2025 2024
\u00a3m \u00a3m
Change in fair value of plan assets
Fair value of plan assets at beginning of financial year
321.0
304.8
Interest income on plan assets
13.8
15.2
Actuarial (loss)/gain
(28.1)
16.0
Administrative expenses paid from plan assets
(1.1)
(0.9)
Employer contributions
12.4
12.4
Benefit payments
(27.7)
(21.2)
Effect of exchange rate changes
5.9
(5.3)
Fair value of plan assets at end of financial year
296.2
321.0
Movement in the present value of legacy defined benefit obligations
2025 2024
\u00a3m \u00a3m
Change in present value of scheme liabilities
Benefit obligation at beginning of financial year
335.8
324.9
Interest expense
14.5
16.2
Actuarial (gain)/loss on financial assumptions
(26.2)
19.8
Actuarial (gain)/loss on experience
(0.6)
2.2
Actuarial gain on demographic assumptions
\u2013
(1.3)
Benefit payments
(27.7)
(21.2)
Effect of exchange rate changes
5.4
(4.8)
Present value of scheme liabilities at end of financial year
301.2
335.8
Risks and assumptions The legacy defined employee benefit plans expose the Group to a number of risks, the most significant of which are: Asset volatility: The plan liabilities are calculated using a discount rate set with reference to corporate bond yields. If assets underperform this yield this will create a deficit. The plans hold assets which, though expected to outperform corporate bonds in the long-term, create volatility and risk in the short-term. The allocation of assets is monitored to ensure that it remains appropriate given the plans\u2019 long-term objectives. Discount rates: The discount rates employed in determining the present value of the schemes\u2019 liabilities are determined by reference to market yields at the financial year end date on high-quality corporate bonds of a currency and term consistent with the currency and term of the associated post-employment benefit obligations. Changes in discount rates impact the quantum of the liabilities. Inflation risk: Some of the Group\u2019s pension obligations are linked to inflation; higher inflation will lead to higher liabilities (although in most cases, caps on the level of inflationary increases are in place to protect the plan against extreme inflation). The assumed rate of future inflation is derived from the relative yields of index-linked and fixed interest government bonds priced as of 26 September 2025 in the UK. The Irish inflation assumption has been set based on market expectations at the reporting date which included consideration of the yield on long-term Irish Government bonds. Longevity risk: In the majority of cases, the Group\u2019s legacy defined benefit pension schemes provide benefits for the life of the member, so increases in life expectancy will therefore give rise to higher liabilities. Climate change: The impact of climate change on mortality rates, particularly future mortality rates, has been considered and it has been concluded that there is no impact in the current financial year. This will continue to be kept under review. The defined benefit obligation is sensitive to judgemental actuarial assumptions. These include demographic assumptions covering mortality, economic assumptions covering price inflation and benefit increases, together with the discount rate. The principal actuarial assumptions are as follows:
UK Schemes
Irish Schemes
2025
2024
2025
2024
Rate of increase in pension payments*
2.85%
2.95%
1.50%
1.00%
Discount rate
6.00%
5.05%
3.80%
3.38%
Inflation rate**
3.00%
3.15%
1.90%
1.90%
* The rate of increase in pension payments applies to the majority of the liability base, however there are certain categories within the Group\u2019s Irish schemes that have an entitlement to pension indexation. ** The assumption for Retail Price Index (\u2018RPI\u2019) and Consumer Price Index (\u2018CPI\u2019) are derived from the Harmonised Index of Consumer Prices (\u2018HICP\u2019) and relative yields of index-linked and fixed interest government bonds.
Assumptions regarding future mortality experience are set based on information from published statistics and experience in all geographic
regions and are selected to reflect the characteristics and experience of the membership of the relevant plans. In relation to the UK, this has
been done by reflecting the characteristics of the membership using the demographic tables from S3PA YoB with CMI 2021 model for future
improvements in mortality. The average life expectancy, in years, of a pensioner retiring at 65 is as follows:
UK Schemes
Irish Schemes
2025 2024 2025 2024
years years years years
Male
20.8
20.8
22.7
22.7
Female
23.1
23.1
24.5
24.4
Sensitivity of pension liability to judgemental assumptions
Impact on Scheme Liabilities
Total Total
UK Schemes Irish Schemes 2025 2024
Assumption
Change in assumption
\u00a3m \u00a3m \u00a3m \u00a3m
Discount rate
Decrease by 0.5%
11.7
5.1
16.8
20.8
Discount rate
Increase by 0.5%
(10.6)
(4.8)
(15.4)
(18.8)
Rate of inflation
Decrease by 0.5%
(8.9)
(1.0)
(9.9)
(12.7)
Rate of inflation
Increase by 0.5%
9.5
1.1
10.6
13.7
Rate of mortality
Members assumed to live 1 year longer
4.3
5.1
9.4
10.6
Sensitivity of pension scheme assets to yield movements
Impact on Scheme Assets
Total Total
UK Schemes Irish Schemes 2025 2024
Assumption
Change in assumption
\u00a3m \u00a3m \u00a3m \u00a3m
Change in bond yields
Decrease by 0.5%
10.4
5.3
15.7
19.3
The above sensitivity analysis is based on a change in an assumption while holding all other assumptions constant. The sensitivity analysis intends
to provide assistance in understanding the sensitivity of the valuation of pension liabilities to market movements on discount rates, inflation rates
and mortality assumptions for scheme beneficiaries and in understanding the sensitivity of the valuation of pension assets to market movements
on bond yields.
Hedging strategy
The Trustees invest the funds in a range of assets with the objective of maximising the fund return with a view to containing the cost of funding
the scheme whilst at the same time maintaining an acceptable risk profile. In assessing the risk profile the Trustees take account of the nature
and duration of the liabilities.
Plan assets are comprised as follows:
2025
2024
Quoted Unquoted Total Quoted Unquoted Total
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Cash
2.2
\u2013
2.2
1.4
\u2013
1.4
Debt instruments
42.2
\u2013
42.2
50.4
\u2013
50.4
Derivative financial instruments
129.6
\u2013
129.6
140.6
\u2013
140.6
Investment funds*
11.8
28.9
40.7
11.4
28.1
39.5
Insurance contract*
\u2013
81.5
81.5
\u2013
89.1
89.1
Fair value of plan assets
185.8
110.4
296.2
203.8
117.2
321.0
* Where a plan asset has been classified as unquoted, this is where a quoted market price in an active market is not available at the financial year end.
The primary UK Scheme has Liability Driven Investment (\u2018LDI\u2019) for 75% (2024: 78%) of the UK funds which aims to hedge 100% (relative to assets)
of the interest rate and inflation risk in the scheme . The hedging strategy is designed to reduce the schemes\u2019 exposure to changes in interest
rates and inflation expectations, therefore, reducing funding level risk and volatility. The Trustees review investment strategy regularly. There is no
LDI for the Irish Scheme (2024: nil).
The hedging on the UK schemes is provided via pooled fund manager funds which have specified limits on leverage.
Maturity analysis The expected maturity analysis is set out in the table below:
UK Schemes Irish Schemes Total % of
% of benefits % of benefits benefits
Expected benefit payments:
Within 5 years
12%
28%
18%
Between 6 and 10 years
14%
23%
17%
Between 11 and 15 years
15%
17%
16%
Between 16 and 20 years
14%
12%
13%
Between 21 and 25 years
13%
8%
11%
Over 25 years
32%
12%
25%
The weighted average duration of the UK and Irish legacy defined benefit obligations are 12 years (2024: 13 years) and 9 years (2024: 10 years) respectively. Pension funding partnership In 2013, the Group entered into arrangements with the Greencore UK Legacy Defined Benefit Scheme (\u2018the UK Scheme\u2019) to address \u00a340.0m of the actuarial deficit in the UK Scheme. The substance of this arrangement is to reduce the cash funding which would otherwise be required based on the latest actuarial valuation, whilst improving the security of the UK Scheme members\u2019 benefits. On 10 May 2013, the Group made a contribution to the UK Scheme of \u00a332.8m. On the same day, the UK Scheme\u2019s Trustees invested \u00a332.8m in Greencore Convenience Foods Limited Partnership (\u2018SLP\u2019) as a limited partner. SLP was established by Greencore Prepared Meals Limited, a wholly owned subsidiary of the Group, to hold properties of the Group and loan notes issued by Greencore Convenience Foods I Limited Liability Partnership (\u2018LLP\u2019). LLP was established by SLP and holds certain trade receivables of the Group. As at 26 September 2025, SLP held properties with a carrying value of \u00a314.2m (2024: \u00a314.4m) and trade receivables with a carrying value of \u00a336.0m (2024: \u00a336.0m) in the Group Financial Statements. The properties are leased to other Group undertakings. As a partner in the SLP, the UK Scheme is entitled to a semi-annual share of the profits of SLP until 2029. These partnerships are controlled by the Group, and as such, they are fully consolidated as wholly owned subsidiaries in accordance with IFRS 10 Consolidated Financial Statements. Under IAS 19 Employee Benefits, the investment held by the UK Scheme in SLP, does not represent a plan asset for the purposes of the Group\u2019s financial statements. Accordingly, the Scheme\u2019s deficit position presented in the Group Financial Statements does not reflect the investment in SLP held by the UK Scheme. Distributions from SLP to the UK Scheme are treated as contributions by employers in the Group Financial Statements on a cash basis.", "dimensions": { "concept": "ifrs-full:DisclosureOfDefinedBenefitPlansExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-653": { "value": "
25. Share capital
2025 2024
Authorised \u00a3m \u00a3m
1,000,000,000
Ordinary Shares of \u00a30.01 each
10.0
10.0
500,000,000
Deferred Shares of \u20ac0.01 each
4.3
4.3
300,000,000
Deferred Shares of \u20ac0.62 each
160.1
160.1
1 Special Rights Preference Share of \u20ac1.26
(A)
\u2013
\u2013
174.4
174.4
2025 2024
Issued and fully paid \u00a3m \u00a3m
442,709,317
(2024: 449,385,547) Ordinary Shares of \u00a30.01 each
4.4
4.5
1 Special Rights Preference Share of \u20ac1.26
(A)
\u2013
\u2013
4.4
4.5
2025 2024 2025 2024
Reconciliation of movements on Equity Share Capital millions millions \u00a3m \u00a3m
Share capital, at beginning of financial year
449.4
483.5
4.5
4.8
Exercise of share options
(B)
1.5
0.7
\u2013
\u2013
Share buy back and cancellation of shares
(C)
(8.2)
(34.8)
(0.1)
(0.3)
Share capital, at end of financial year
442.7
449.4
4.4
4.5
(A) There is one Special Share of \u20ac1.26 in the capital of the Company. The Articles of Association provide that the Special Share may be held only by, or transferred only to, the Minister for
Agriculture, Food and the Marine or some other person appointed by the Minister. In 2011, many of the rights attaching to the Special Share were abolished.
(B) 1,504,471 shares (2024: 725,468 ) issued at a nominal value of \u00a30.015m (2024: \u00a30.007m) under the ShareSave Scheme. See Note 6.
(C) 7,935,701 Ordinary Shares in the Company were repurchased in the current year and immediately cancelled (2024: 34,793,763). 245,000 Ordinary Shares had been repurchased in the
previous financial year and cancelled in FY25, therefore the total amount of repurchased shares that were cancelled in the current year was 8,180,701. The shares repurchased in the current
year, which had a nominal value \u00a30.082m (2024: \u00a30.348m), were purchased for \u00a315.6m (2024: \u00a349.4m), of which \u00a35.6m had been transferred to a broker in the prior financial year but had
not been transacted .
All shares, with the exception of the Special Rights Preference Share, carry equal voting rights and rank for dividends to the extent to which the total amount payable in each share is paid up. Prior consent of the holder of the Special Share is required in the event that there is a proposal for the voluntary winding up or dissolution of the Company or if there is any proposed sale, transfer or disposal of the Company\u2019s subsidiary, Irish Sugar Designated Activity Company. The holder of the Special Share is only entitled to a repayment of the capital paid up on the Special Share (\u20ac1.26) and has no further right to participate in the profits of the Company or any entitlement to dividend. ", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-618": { "value": "25. Share capital
2025 2024
Authorised \u00a3m \u00a3m
1,000,000,000
Ordinary Shares of \u00a30.01 each
10.0
10.0
500,000,000
Deferred Shares of \u20ac0.01 each
4.3
4.3
300,000,000
Deferred Shares of \u20ac0.62 each
160.1
160.1
1 Special Rights Preference Share of \u20ac1.26
(A)
\u2013
\u2013
174.4
174.4
2025 2024
Issued and fully paid \u00a3m \u00a3m
442,709,317
(2024: 449,385,547) Ordinary Shares of \u00a30.01 each
4.4
4.5
1 Special Rights Preference Share of \u20ac1.26
(A)
\u2013
\u2013
4.4
4.5
2025 2024 2025 2024
Reconciliation of movements on Equity Share Capital millions millions \u00a3m \u00a3m
Share capital, at beginning of financial year
449.4
483.5
4.5
4.8
Exercise of share options
(B)
1.5
0.7
\u2013
\u2013
Share buy back and cancellation of shares
(C)
(8.2)
(34.8)
(0.1)
(0.3)
Share capital, at end of financial year
442.7
449.4
4.4
4.5
(A) There is one Special Share of \u20ac1.26 in the capital of the Company. The Articles of Association provide that the Special Share may be held only by, or transferred only to, the Minister for Agriculture, Food and the Marine or some other person appointed by the Minister. In 2011, many of the rights attaching to the Special Share were abolished. (B) 1,504,471 shares (2024: 725,468 ) issued at a nominal value of \u00a30.015m (2024: \u00a30.007m) under the ShareSave Scheme. See Note 6. (C) 7,935,701 Ordinary Shares in the Company were repurchased in the current year and immediately cancelled (2024: 34,793,763). 245,000 Ordinary Shares had been repurchased in the previous financial year and cancelled in FY25, therefore the total amount of repurchased shares that were cancelled in the current year was 8,180,701. The shares repurchased in the current year, which had a nominal value \u00a30.082m (2024: \u00a30.348m), were purchased for \u00a315.6m (2024: \u00a349.4m), of which \u00a35.6m had been transferred to a broker in the prior financial year but had not been transacted
All shares, with the exception of the Special Rights Preference Share, carry equal voting rights and rank for dividends to the extent to which the
total amount payable in each share is paid up.
Prior consent of the holder of the Special Share is required in the event that there is a proposal for the voluntary winding up or dissolution of the
Company or if there is any proposed sale, transfer or disposal of the Company\u2019s subsidiary, Irish Sugar Designated Activity Company. The holder
of the Special Share is only entitled to a repayment of the capital paid up on the Special Share (\u20ac1.26) and has no further right to participate in the
profits of the Company or any entitlement to dividend.
Own Share Reserve:
Number of shares
Nominal value of share
Total Own Share Reserve
2025 2024 2025 2024 2025 2024
Number Number \u00a3 \u00a3 \u00a3m \u00a3m
At beginning of financial year
9,460,555
7,025,127
0.095
0.071
10.6
6.4
Shares acquired by Employee Benefit Trust
4,163,788
4,152,708
0.042
0.041
9.8
5.5
Transferred to beneficiaries of the share scheme
(2,877,974)
(1,717,280)
(0.029)
(0.017)
(2.4)
(1.3)
At end of financial year
10,746,369
9,460,555
0.108
0.095
18.0
10.6
At 26 September 2025, 2.4% of share capital is held in this reserve (27 September 2024: 2.1%).
", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-676": { "value": "Own Share Reserve:
Number of shares
Nominal value of share
Total Own Share Reserve
2025 2024 2025 2024 2025 2024
Number Number \u00a3 \u00a3 \u00a3m \u00a3m
At beginning of financial year
9,460,555
7,025,127
0.095
0.071
10.6
6.4
Shares acquired by Employee Benefit Trust
4,163,788
4,152,708
0.042
0.041
9.8
5.5
Transferred to beneficiaries of the share scheme
(2,877,974)
(1,717,280)
(0.029)
(0.017)
(2.4)
(1.3)
At end of financial year
10,746,369
9,460,555
0.108
0.095
18.0
10.6
At 26 September 2025, 2.4% of share capital is held in this reserve (27 September 2024: 2.1%).", "dimensions": { "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-656": { "value": "Own Share Reserve:
Number of shares
Nominal value of share
Total Own Share Reserve
2025 2024 2025 2024 2025 2024
Number Number \u00a3 \u00a3 \u00a3m \u00a3m
At beginning of financial year
9,460,555
7,025,127
0.095
0.071
10.6
6.4
Shares acquired by Employee Benefit Trust
4,163,788
4,152,708
0.042
0.041
9.8
5.5
Transferred to beneficiaries of the share scheme
(2,877,974)
(1,717,280)
(0.029)
(0.017)
(2.4)
(1.3)
At end of financial year
10,746,369
9,460,555
0.108
0.095
18.0
10.6
At 26 September 2025, 2.4% of share capital is held in this reserve (27 September 2024: 2.1%).", "dimensions": { "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-619": { "value": "
26. Working capital movement
The following represents the Group\u2019s working capital movement:
2025 2024
\u00a3m \u00a3m
Inventories
(1.6)
6.5
Trade and other receivables
(44.9)
1.5
Trade and other payables
74.1
(16.0)
27.6
(8.0)
", "dimensions": { "concept": "greencoregroupplc:DisclosureOfWorkingCapitalMovement", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-654": { "value": "
27. Capital expenditure commitments
The table below includes the capital commitments for the Group as at 26 September 2025 and 27 September 2024:
2025 2024
\u00a3m \u00a3m
Capital expenditure that has been contracted but not been provided for
8.4
9.9
Capital expenditure that has been authorised by the Directors but not yet contracted
3.7
6.1
12.1
16.0
At 26 September 2025, \u00a30.4m (2024: \u00a35.5m) of total capital commitments relate to projects with a sustainability and climate-related benefit.
", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-620": { "value": "27. Capital expenditure commitments The table below includes the capital commitments for the Group as at 26 September 2025 and 27 September 2024:
2025 2024
\u00a3m \u00a3m
Capital expenditure that has been contracted but not been provided for
8.4
9.9
Capital expenditure that has been authorised by the Directors but not yet contracted
3.7
6.1
12.1
16.0
At 26 September 2025, \u00a30.4m (2024: \u00a35.5m) of total capital commitments relate to projects with a sustainability and climate-related benefit. 28. Contingencies The Company and certain subsidiaries have given guarantees in respect of borrowings and other obligations arising in the ordinary course of business of the Company and other Group undertakings. The Company treats these guarantee contracts as contingent liabilities until such time as it becomes probable that a payment will be required under such guarantees. Expected credit loss allowance in relation to these guarantees is not material. Pursuant to the provisions of Section 357 of the Companies Act 2014, the Company has guaranteed the commitments of the following Irish subsidiaries and, as a result, these companies will be exempted from the filing provisions of Sections 347 and 348 of the Companies Act 2014: Greencore Advances Designated Activity Company, Greencore Developments Designated Activity Company, Greencore Eastwood Limited, Greencore Finance Designated Activity Company, Greencore Group Pension Trustee Designated Activity Company, Greencore Holdings Ireland Limited, Greencore Holdings Designated Activity Company, Greencore Northwood (Ireland) Limited, Irish Sugar Designated Activity Company and Strawhall Avenue Property Management Company Limited by Guarantee. Greencore Group plc have two letters of credit (\u2018LoCs\u2019) in place to satisfy our insurers\u2019 collateral requirements for Employer\u2019s Liability and Motor self-insured programs for an amount of \u00a34.2m (2024: \u00a34.9m). The insurers are responsible for paying out where a claim occurs but recover amounts quarterly from the Group. The LoCs will reduce the insurers\u2019 credit exposure during the period between the claim payout, if any, and subsequent recovery from the Group. During the financial year, the Company announced the recommended acquisition of Bakkavor Group plc. As part of this transaction, the Group will be required to pay consultancy fees of approximately \u00a320m upon completion of the acquisition. Accordingly, as at 26 September 2025, this commitment is a contingent liability and provision may not be made for the fees until the acquisition is completed, when the contingent liability becomes probable the related costs will be recognised within Exceptional Items.", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-655": { "value": "
28. Contingencies
The Company and certain subsidiaries have given guarantees in respect of borrowings and other obligations arising in the ordinary course of
business of the Company and other Group undertakings. The Company treats these guarantee contracts as contingent liabilities until such time
as it becomes probable that a payment will be required under such guarantees. Expected credit loss allowance in relation to these guarantees is
not material.
Pursuant to the provisions of Section 357 of the Companies Act 2014, the Company has guaranteed the commitments of the following Irish
subsidiaries and, as a result, these companies will be exempted from the filing provisions of Sections 347 and 348 of the Companies Act 2014:
Greencore Advances Designated Activity Company, Greencore Developments Designated Activity Company, Greencore Eastwood Limited,
Greencore Finance Designated Activity Company, Greencore Group Pension Trustee Designated Activity Company, Greencore Holdings Ireland
Limited, Greencore Holdings Designated Activity Company, Greencore Northwood (Ireland) Limited, Irish Sugar Designated Activity Company
and Strawhall Avenue Property Management Company Limited by Guarantee.
Greencore Group plc have two letters of credit (\u2018LoCs\u2019) in place to satisfy our insurers\u2019 collateral requirements for Employer\u2019s Liability and Motor
self-insured programs for an amount of \u00a34.2m (2024: \u00a34.9m). The insurers are responsible for paying out where a claim occurs but recover
amounts quarterly from the Group. The LoCs will reduce the insurers\u2019 credit exposure during the period between the claim payout, if any, and
subsequent recovery from the Group.
During the financial year, the Company announced the recommended acquisition of Bakkavor Group plc. As part of this transaction, the Group
will be required to pay consultancy fees of approximately \u00a320m upon completion of the acquisition. Accordingly, as at 26 September 2025, this
commitment is a contingent liability and provision may not be made for the fees until the acquisition is completed, when the contingent liability
becomes probable the related costs will be recognised within Exceptional Items.
", "dimensions": { "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-657": { "value": "29. Related party disclosures The principal related party relationships requiring disclosure in the Group Financial Statements under IAS 24 Related Party Disclosures pertain to the existence of subsidiaries and transactions with these entities entered into by the Group, as well as the identification and compensation of key management personnel, as addressed in greater detail below. Subsidiaries The Group Financial Statements include the Financial Statements of the Company (Greencore Group plc, the ultimate parent) and its subsidiaries. A listing of the principal subsidiaries is provided in Note 30 of the Group Financial Statements. Sales to and purchases from, together with outstanding payables and receivables to and from, subsidiaries, are eliminated in the preparation of the Group Financial Statements in accordance with IFRS 10 Consolidated Financial Statements. Key management personnel For the purposes of the disclosure requirements of IAS 24 Related Party Disclosures, the term \u2018Key Management Personnel\u2019 (i.e. those persons having the authority and responsibility for planning, directing and controlling the activities of the Company), comprise the Board of Directors which manages the business and affairs of the Group. Key management personnel compensation was as follows:
2025 2024
\u00a3m \u00a3m
Salaries and other short-term employee benefits
2.3
2.1
Post-employment benefits-defined contribution costs
0.1
0.1
Share-based payments*
1.0
0.8
3.4
3.0
* This is the Income Statement charge for the year which represents the fair value of the share-based payments, relating to Executive Directors. Details of the Group\u2019s share-based payments and the basis of calculation are set out in Note 6. This differs from the amount included in the single total figure for remuneration included in the Directors\u2019 Report which is not an IFRS metric .", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-621": { "value": "29. Related party disclosures The principal related party relationships requiring disclosure in the Group Financial Statements under IAS 24 Related Party Disclosures pertain to the existence of subsidiaries and transactions with these entities entered into by the Group, as well as the identification and compensation of key management personnel, as addressed in greater detail below. Subsidiaries The Group Financial Statements include the Financial Statements of the Company (Greencore Group plc, the ultimate parent) and its subsidiaries. A listing of the principal subsidiaries is provided in Note 30 of the Group Financial Statements. Sales to and purchases from, together with outstanding payables and receivables to and from, subsidiaries, are eliminated in the preparation of the Group Financial Statements in accordance with IFRS 10 Consolidated Financial Statements. Key management personnel For the purposes of the disclosure requirements of IAS 24 Related Party Disclosures, the term \u2018Key Management Personnel\u2019 (i.e. those persons having the authority and responsibility for planning, directing and controlling the activities of the Company), comprise the Board of Directors which manages the business and affairs of the Group. Key management personnel compensation was as follows:
2025 2024
\u00a3m \u00a3m
Salaries and other short-term employee benefits
2.3
2.1
Post-employment benefits-defined contribution costs
0.1
0.1
Share-based payments*
1.0
0.8
3.4
3.0
* This is the Income Statement charge for the year which represents the fair value of the share-based payments, relating to Executive Directors. Details of the Group\u2019s share-based payments and the basis of calculation are set out in Note 6. This differs from the amount included in the single total figure for remuneration included in the Directors\u2019 Report which is not an IFRS metric ", "dimensions": { "concept": "ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-677": { "value": "Key management personnel For the purposes of the disclosure requirements of IAS 24 Related Party Disclosures, the term \u2018Key Management Personnel\u2019 (i.e. those persons having the authority and responsibility for planning, directing and controlling the activities of the Company), comprise the Board of Directors which manages the business and affairs of the Group. Key management personnel compensation was as follows:
2025 2024
\u00a3m \u00a3m
Salaries and other short-term employee benefits
2.3
2.1
Post-employment benefits-defined contribution costs
0.1
0.1
Share-based payments*
1.0
0.8
3.4
3.0
* This is the Income Statement charge for the year which represents the fair value of the share-based payments, relating to Executive Directors. Details of the Group\u2019s share-based payments and the basis of calculation are set out in Note 6. This differs from the amount included in the single total figure for remuneration included in the Directors\u2019 Report which is not an IFRS metric .", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-658": { "value": "
30. Principal subsidiary undertakings
Name of undertaking
Nature of business
Percentage share
Registered office
Greencore Advances Designated Activity Company
(A)(C)
Finance Company
100
4th Floor, Block 2, Dublin Airport
Central, Dublin Airport, K67 E2H3,
Ireland
Greencore Beechwood Limited
(A)(D)
Holding Company
100
Greencore Manton Wood,
Retford Road, Manton Wood,
Enterprise Park, Worksop S80 2RS
Greencore Convenience Foods Limited Partnership
(B)(D)
Pension Funding
100
1 George Square, Glasgow,
United Kingdom, G2 1AL
Greencore Convenience Foods I LLP
(B)(D)
Pension Funding
100
Greencore Manton Wood
Retford Road, Manton Wood,
Enterprise Park, Worksop S80 2RS
Greencore Developments Designated Activity Company
(A)(C)
Property Company
100
4th Floor, Block 2, Dublin Airport
Central, Dublin Airport, K67 E2H3,
Ireland
Greencore Finance Designated Activity Company
(A)(C)
Finance Company
100
4th Floor, Block 2, Dublin Airport
Central, Dublin Airport, K67 E2H3,
Ireland
Greencore Foods Limited
(A)(D)
Holding and Management
100
Greencore Manton Wood,
Services Company Retford Road, Manton Wood,
Enterprise Park, Worksop S80 2RS
Greencore Food to Go Limited
(A)(D)
Food Processor
100
Greencore Manton Wood,
Retford Road, Manton Wood,
Enterprise Park, Worksop S80 2RS
Greencore Funding Limited
(A)(E)
Finance Company
100
IFC 5, St. Helier, Jersey JE1 1ST
Greencore Grocery Limited
(A)(D)
Food Processor
100
Greencore Manton Wood,
Retford Road, Manton Wood,
Enterprise Park, Worksop S80 2RS
Greencore Prepared Meals Limited
(A)(D)
Food Processor
100
Greencore Manton Wood,
Retford Road, Manton Wood
Enterprise Park, Worksop S80 2RS
Greencore UK Holdings Limited
(A)(D)
Holding Company
100
Greencore Manton Wood,
Retford Road, Manton Wood,
Enterprise Park, Worksop S80 2RS
Hazlewood Foods Limited
(A)(D)
Holding Company
100
Greencore Manton Wood,
Retford Road, Manton Wood,
Enterprise Park, Worksop S80 2RS
Irish Sugar Designated Activity Company
(A)(C)
General Trading Company
100
4th Floor, Block 2, Dublin Airport
Central, Dublin Airport, K67 E2H3,
Ireland
(A) These companies are all ultimately held 100% by Greencore Group plc. Each of the shares held are Ordinary Shares.
(B) These companies are partnerships and the interests held represents interests in member capital.
(C) These companies are registered in Ireland and are availing of the exemption as set out in s.357 of the Companies Act 2014.
(D) These companies are registered in the UK.
(E) This company is registered in Jersey.
", "dimensions": { "concept": "ifrs-full:DisclosureOfCompositionOfGroupExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-622": { "value": "30. Principal subsidiary undertakings
Name of undertaking
Nature of business
Percentage share
Registered office
Greencore Advances Designated Activity Company
(A)(C)
Finance Company
100
4th Floor, Block 2, Dublin Airport
Central, Dublin Airport, K67 E2H3,
Ireland
Greencore Beechwood Limited
(A)(D)
Holding Company
100
Greencore Manton Wood,
Retford Road, Manton Wood,
Enterprise Park, Worksop S80 2RS
Greencore Convenience Foods Limited Partnership
(B)(D)
Pension Funding
100
1 George Square, Glasgow,
United Kingdom, G2 1AL
Greencore Convenience Foods I LLP
(B)(D)
Pension Funding
100
Greencore Manton Wood
Retford Road, Manton Wood,
Enterprise Park, Worksop S80 2RS
Greencore Developments Designated Activity Company
(A)(C)
Property Company
100
4th Floor, Block 2, Dublin Airport
Central, Dublin Airport, K67 E2H3,
Ireland
Greencore Finance Designated Activity Company
(A)(C)
Finance Company
100
4th Floor, Block 2, Dublin Airport
Central, Dublin Airport, K67 E2H3,
Ireland
Greencore Foods Limited
(A)(D)
Holding and Management
100
Greencore Manton Wood,
Services Company Retford Road, Manton Wood,
Enterprise Park, Worksop S80 2RS
Greencore Food to Go Limited
(A)(D)
Food Processor
100
Greencore Manton Wood,
Retford Road, Manton Wood,
Enterprise Park, Worksop S80 2RS
Greencore Funding Limited
(A)(E)
Finance Company
100
IFC 5, St. Helier, Jersey JE1 1ST
Greencore Grocery Limited
(A)(D)
Food Processor
100
Greencore Manton Wood,
Retford Road, Manton Wood,
Enterprise Park, Worksop S80 2RS
Greencore Prepared Meals Limited
(A)(D)
Food Processor
100
Greencore Manton Wood,
Retford Road, Manton Wood
Enterprise Park, Worksop S80 2RS
Greencore UK Holdings Limited
(A)(D)
Holding Company
100
Greencore Manton Wood,
Retford Road, Manton Wood,
Enterprise Park, Worksop S80 2RS
Hazlewood Foods Limited
(A)(D)
Holding Company
100
Greencore Manton Wood,
Retford Road, Manton Wood,
Enterprise Park, Worksop S80 2RS
Irish Sugar Designated Activity Company
(A)(C)
General Trading Company
100
4th Floor, Block 2, Dublin Airport
Central, Dublin Airport, K67 E2H3,
Ireland
(A) These companies are all ultimately held 100% by Greencore Group plc. Each of the shares held are Ordinary Shares. (B) These companies are partnerships and the interests held represents interests in member capital. (C) These companies are registered in Ireland and are availing of the exemption as set out in s.357 of the Companies Act 2014. (D) These companies are registered in the UK. (E) This company is registered in Jersey.", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-624": { "value": "
31. Subsequent events
On 15 May 2025, the Boards of Greencore Group plc and Bakkavor Group plc announced that they had agreed the terms of a recommended
acquisition of Bakkavor Group plc (\u2018Bakkavor\u2019). Approval for the transaction was received from both Greencore and Bakkavor shareholders in July 2025.
In October 2025, the Competition and Markets Authority (CMA) concluded its Phase 1 review into the transaction and identified no competition
concerns related to 99% of the revenues of the combined Group. They identified competition concerns in the supply of own-label chilled sauces.
On 14 November 2025, Greencore signed a binding agreement to sell its Bristol chilled soups and sauces manufacturing site to a third party to
address the concerns raised by the CMA. The disposal is subject to formal CMA approval and represents a further step towards completion of the
acquisition of Bakkavor Group plc. The Group continues to expect the acquisition to close in early 2026, subject to regulatory approval.
Greencore has agreed to acquire Bakkavor through a cash and share offer valued at \u00a31.2 billion. On completion, Bakkavor Shareholders will be
entitled to receive, in respect of each Bakkavor share held by them: 0.604 Greencore shares and 85 pence in cash, with potential for further value
if there is a sale of Bakkavor\u2019s US business. Details of expenses incurred and committed in connection with the transaction are set out in Note 7
Exceptional items and Note 28 Contingencies.
Furthermore, the Directors are proposing a final dividend for the financial year ended 26 September 2025 of 2.6 pence per ordinary share.
Additionally, subsequent to the year end, a one-year extension of the Group\u2019s \u00a3350m RCF debt facility was agreed, extending the maturity date
to November 2030.
", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } }, "fact-623": { "value": "
32. Board approval
The Group Financial Statements, together with the Company Financial Statements, for the financial year ended 26 September 2025 were
approved by the Board of Directors and authorised for issue on 17 November 2025.
", "dimensions": { "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:635400GGBEWULJXM5868", "period": "2024-09-28T00:00:00/2025-09-27T00:00:00" } } } }