NCC Group plc Annual Report 2021

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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