Consolidated statement of changes in equity for the year ended 31 May 2021
Currency translation reserve £m
Share capital £m
Share premium £m
Hedging reserve £m
Merger reserve £m
Retained earnings £m
Total £m
Notes
Balance at 1 June 2019 (as reported)
2.8 149.8
–
42.3
27.9 (14.0)
208.8
Impact of change in accounting policy in respect of cloud configuration and customisation costs (Note 34)
–
–
–
–
–
(2.9)
(2.9)
Balance at 1 June 2019 (as restated) 2
2.8 149.8
–
42.3
27.9 (16.9)
205.9
Profit for the year (as restated) 2 (Note 34) Other comprehensive income for the year Total comprehensive income for the year (restated) 2 Transactions with owners recorded directly in equity Dividends to equity shareholders
– –
– –
– –
– –
–
6.4
6.4 4.0
4.0
–
–
–
–
–
4.0
6.4
10.4
10 26 27
– – –
– –
– – –
– – –
– (12.9)
(12.9)
Share-based payments
– –
1.4
1.4 1.1
Shares issued
1.1
–
Total contributions by and distributions to owners
–
1.1
–
–
– (11.5)
(10.4)
Balance at 31 May 2020 (restated) 2
2.8 150.9
–
42.3
31.9 (22.0)
205.9
Profit for the year
– –
– –
–
–
–
10.0
10.0
(0.8)
– (11.6)
– (12.4)
Other comprehensive income for the year
Total comprehensive income for the year
–
–
(0.8)
– (11.6)
10.0
(2.4)
Transactions with owners recorded directly in equity Dividends to equity shareholders
– – –
– – –
– – – –
– – – –
– (13.0)
(13.0)
10 26 26 27
– – –
2.8 0.3
2.8 0.3
Share-based payments
Tax on share-based payments
0.3
72.3
–
72.6
Shares issued
Total contributions by and distributions to owners
0.3
72.3
–
–
–
(9.9)
62.7
Balance at 31 May 2021
3.1 223.2
(0.8)
42.3
20.3 (21.9)
266.2
The accompanying Notes 1 to 35 are an integral part of these consolidated Financial Statements.
136
NCC Group plc — Annual report and accounts for the year ended 31 May 2021
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