Consolidated statement of changes in equity
for the year ended 31 March 2010
| Called up share capital £’000 |
Share premium account £’000 |
Own shares £’000 |
Shares to be issued £’000 |
Other reserves (note 28) £’000 |
Retained earnings £’000 |
Total £’000 |
|
|---|---|---|---|---|---|---|---|
| Changes in equity for 2010 | |||||||
| At 1 April 2009 | 5,576 | 33,345 | (1,054) | 2,706 | 31,357 | 15,938 | 87,868 |
| Profit for the year | – | – | – | – | – | 5,133 | 5,133 |
| Other comprehensive income: | |||||||
| Fair value loss on financial liability | – | – | – | – | – | (188) | (188) |
| Tax effect of fair value loss | – | – | – | – | – | 53 | 53 |
| Total comprehensive income for the year | – | – | – | – | – | 4,998 | 4,998 |
| Credit for share-based incentive schemes | – | – | – | 11 | – | – | 11 |
| Exercise of share award | – | – | 253 | (1,202) | – | – | (949) |
| Loss on treasury scheme/employee benefit trust | – | – | – | – | – | (11) | (11) |
| Gain on treasury scheme/employee benefit trust | – | – | – | – | – | 185 | 185 |
| Fair value adjustment of own shares | – | – | – | – | – | 696 | 696 |
| Proceeds from shares issued | 558 | 2,788 | – | – | – | – | 3,346 |
| Cost associated with shares issued | – | (190) | – | – | – | – | (190) |
| Transfer of lapsed options | – | – | – | (54) | – | 54 | – |
| At 31 March 2010 | 6,134 | 35,943 | (801) | 1,461 | 31,357 | 21,860 | 95,954 |
| Called up share capital £’000 |
Share premium account £’000 |
Own shares £’000 |
Shares to be issued £’000 |
Other reserves (note 28) £’000 |
Retained earnings £’000 |
Total £’000 |
|
|---|---|---|---|---|---|---|---|
| Changes in equity for 2009 | |||||||
| At 1 April 2008 | 5,576 | 33,345 | (233) | 2,447 | 31,357 | 10,412 | 82,904 |
| Profit/comprehensive income for the year | – | – | – | – | – | 6,597 | 6,597 |
| Credit for share-based incentive schemes | – | – | – | 654 | – | – | 654 |
| Exercise of share award | – | – | 114 | (355) | – | – | (241) |
| Loss on treasury scheme/employee benefit trust | – | – | – | – | – | (74) | (74) |
| Gain on treasury scheme/employee benefit trust | – | – | – | – | – | 13 | 13 |
| Fair value adjustment of own shares | – | – | – | – | – | 315 | 315 |
| Own shares purchased (note 26) | – | – | (935) | – | – | – | (935) |
| Transfer of lapsed option costs | – | – | – | (40) | – | 40 | – |
| Dividends (note 11) | – | – | – | – | – | (1,365) | (1,365) |
| At 31 March 2009 | 5,576 | 33,345 | (1,054) | 2,706 | 31,357 | 15,938 | 87,868 |
