WHISTL ANNUAL REPORT 2022

Notes to the Consolidated Financial Statements for the year ended 31 December 2022 (continued)

25 Notes to consolidated statement of cash flows

2022 £’000

2021 £’000

(9,085)

(178)

Loss for the year before exceptional items

(969)

Exceptional items

(4,000) (4,178)

Loss for the financial year

(10,054)

Adjustments for: Tax on loss

323

971 997

1,014

Net interest expense

Operating loss

(8,717)

(2,210)

10,633

Amortisation of purchased goodwill Amortisation of intangible fixed assets Depreciation of tangible fixed assets Loss on disposal of tangible fixed assets

10,260

538

603

3,790

2,939

532

218

(256)

Government grants

(256)

36

Equity settled share based payment expense

34

Working capital movements: - (Increase)/decrease in stocks - (Increase)/decrease in debtors - Increase/(decrease) in payables Cash from operating operations

(58)

146

(10,185)

5,841

1,889

(5,151)

(1,798)

12,424

Cash flows in the year £’000

At 1 Jan 2022 £’000

At 31 Dec 2022 £’000

Acquisition £’000

Analysis of changes in net cash:

Cash at bank and in hand

40,770

-

(8,258)

32,512

26 Pension costs The Group operates one defined contribution pension scheme. The assets of the scheme are held separately from the company in an independently administered fund. The pension cost charges represent contributions payable by the Group to the fund and amounted to £2,174,000 (2021: £1,979,000).

There were £186,000 accrued pension contributions at 31 December 2022 (2021: £163,000).

27 Guarantees The Group is subject to a multilateral guarantee by other Group entities. The Group can draw on a fully committed £75m (2021: £75m) facility provided by HSBC which includes a supplier guarantee facility of £29m. An additional £3m supplier guarantee has been provided by another Group company, Whistl Group Holdings Limited. HSBC has a fixed and floating charge over the Group’s assets.

62

Whistl Annual Report 2022

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