Consolidated statement of changes in equity for the year ended 30 September 2025
Currency translation reserve £m
Share capital £m
Share premium £m
Merger reserve £m
Retained earnings £m
Total £m
Note
Balance at 1 June 2023
3.1
224.1
42.3
37.5
(28.8)
278.2
Loss for the period
— — — —
(32.5)
(32.5) (13.0)
Foreign currency translation differences
— — —
(13.0)
—
Total comprehensive loss for the period
— — —
(13.0)
(32.5)
(45.5)
Transactions with owners recorded directly in equity Dividends to equity shareholders
9
— — — — — — — — — — — —
(24.3)
(24.3)
Share-based payments
24
2.3
2.3
Acquisition of treasury shares
(5.8)
(5.8)
Shares issued
25
—
0.3
— — —
0.3
Total contributions by and distributions to owners
—
0.3
— —
(27.8)
(27.5)
Balance at 30 September 2024
3.1
224.4
42.3
24.5
(89.1)
205.2
Profit for the year
— — — — 17.1
17.1
Reclassification of currency translation reserve on disposal of foreign operations
— — — (7.9) — — — 4.8
— (7.9) — 4.8
31
Foreign currency translation differences
Total comprehensive (loss)/income for the year
— — —(3.1)
17.1
14.0
Transactions with owners recorded directly in equity Dividends to equity shareholders
— — — — (9.2) — — — — 2.1 — — — — (0.1) — — — — (5.8)
(9.2)
9
2.1
Share-based payments
24
(0.1) (5.8)
Current and deferred tax on share-based payments
Acquisition of treasury shares
— 0.3
— — — 0.3
Shares issued
25
Total contributions by and distributions to owners
— 0.3
— — (13.0)
(12.7)
Balance at 30 September 2025
3.1
224.7
42.3
21.4
(85.0)
206.5
The accompanying Notes 1 to 32 are an integral part of these consolidated Financial Statements.
NCC Group plc — Annual report and accounts for the year ended 30 September 2025 107
Made with FlippingBook Online newsletter maker