Dedicated to People
Annual Report and Accounts 2009
Supporta plc Annual Report and Accounts 2009
Supporta plc
70 Great Bridgewater Street,  
Manchester M1 5ES
t 01527 575232 
f 01527 835903
w www.supportaplc.com 
e betterlives@supportaplc.com Supporta plc  – Annual Report & Accounts 2009
Supporta Care
Group Revenue
78%
16%
Supporta TerraQuest
6% Supporta Datacare
Supporta plc is a leading provider of support services 
in the UK. Over 75% of our income is derived from 
provision of domiciliary care services, with the 
remainder being business process outsourcing, land  
& property consultancy and records management.
The Directors’ Report on pages 16 to 18 have been drawn up in accordance with the requirements of English law and liability in respect thereof is also governed by English law.  
In particular, the responsibility of the Directors for these reports is owed solely to Supporta plc. 
The Directors submit to the members their annual report and financial statements of the Group for the year ended 31 March 2009. Pages 1 to 15 and page 72, including the 
Financial Highlights, Chairman’s Statement, Financial Director’s Report, Corporate Governance Statement, Company Information and Directors’ Report form part of the 
Report of the Directors. 
Supporta Care provides support to elderly, frail and 
disabled people in the UK to allow them to continue 
living in their own home in comfort with dignity.
Supporta Datacare provides secure records 
management services to public and private sector 
organisations in the UK.
Highlights 1
Business Profile 2
Year in Review
Chairman’s Statement 6
Chief Executive’s Report  8
Finance Director’s Report  12
Governance
Board of Directors 14
Directors’ Report 16
Corporate Governance Statement 19
Contents
Consolidated Financial Statements
Report of the Independent Auditor 21
Consolidated Income Statement 22
Consolidated Statement of  
Recognised Income and Expense 23
Consolidated Balance Sheet 24
Consolidated Cash Flow Statement 25
Group Accounting Policies 26
Notes to the Condensed  
Consolidated Financial Information 31
Five Year Summary 60
Parent Company Financial Statements 61
Report of the Independent Auditor 62
Company Balance Sheet 63
Company Accounting Policies  64
Notes to the Company Financial Information 65
Company Information  72
Supporta Terraquest provides business process outsourcing 
and land & property consultancy services to leading public 
and private sector organisations across the UK. Supporta plc  – Annual Report & Accounts 2009 1
Highlights for the year ended 31 March 2009
Financial highlights
+
Operational highlights
Revenue increased by 16% to £53.47m (2008: £46.23m) •	
Operating profit before share based payment charge, •	
impairment, amortisation and exceptional items 
increased by 41% to £5.06m. (2008: £3.60m)
Operating loss of £1.30m (2008: profit of £1.66m) •	
driven principally by impairment of Parys Snowdon 
Group goodwill
Normalised profit before tax* increased by 62% to •	
£3.54m (2008: £2.19m)
Supporta Care
Organic revenue growth of 19% •	
Operating profit* increased 18% to £4.67m (2008: £3.96m) •	
Over 5,300 new care hours implemented during financial •	
year with an average contract length of 5.2 years
2,400 new hours secured in first quarter of 2009/10 •	
financial year for implementation with average contract 
length of 3.9 years
7,000 hours of contracts renewed with average contract •	
length of 3.6 years
15,000 hours of contracts extended on average until •	
November 2009
Operating Margin of 11.1% •	
Supporta Professional Services
Excellent year for Supporta TerraQuest who •	
continue to enhance their partnerships with 
key customers
Supporta Datacare opened a new storage facility •	
at its Upper Heyford site
Healthcare agreed an early termination of its Oxford •	
Radcliffe Hospitals NHS Trust contract for a fee of  
£0.2m in May 2008
Cost cutting initiative delivered in excess of £1.0m •	
of savings on an annualised basis.
Supporta Architecture and Engineering disposed •	
of 24 March 2009
Loss before tax of £2.83m (2008: profit £0.25m) •	
Adjusted basic earnings per share* increased by •	
58% to 4.25p (2008: 2.69p)
Basic loss per share of 15.70p. (2008: loss 2.24p) •	
Cash generated from operations increased by •	
79% to £3.39m (2008: £1.90m)
Loss on discontinued business of £10.91m, •	
including £9.54m loss on disposal of Architecture 
and Engineering Business
* before share-based payment charge, impairment, amortisation and exceptional items
+
numbers represent continuing operations only
£53.47m
Revenue (£m)
46.23
+
53.47
+
42.71
+
21.88
+
20.47
+
‘05 ‘06 ‘07 ‘08 ‘09
£5.06m
Operating Profit* (£m)
5.06
+
3.60
+
3.53
+
1.62
+
0.75
+
‘05 ‘06 ‘07 ‘08 ‘09
£3.54m
Profit before Tax* (£m)
3.54
+
2.19
+
1.21
+
0.59
+
0.00
+
4.25p
Adjusted Basic Earnings 
per Share* (p)
4.25
+
2.69
+
3.78
+
1.68
+
1.61
+
‘05 ‘06 ‘07 ‘08 ‘09 ‘05 ‘06 ‘07 ‘08 ‘09 Supporta plc  – Annual Report & Accounts 2009 2
Supporta Care is one of the largest and 
most experienced providers of care at home 
in the country currently working with 52 
local authorities, 18 Primary Care Trusts and 
5 Extracare Schemes and providing care to 
over 5,000 Service Users.
Business Profile
At Supporta Care we are dedicated to people, employing over 2,850 
staff providing over 65,000 hours of care per week to communities 
across the UK, 24 hours a day, 7 days a week, 365 days a year. 
Supporta Care have been providing care services for over 15 years and 
provide a variety of care services ranging from fortnightly shopping 
calls through to intensive 24 hour services.
Live-in Care and Respite Services
Live-in care offers a real care alternative to nursing 
or residential care and the opportunity for couples to 
remain together at home. 
Our live-in services also offer respite care for shorter 
periods enabling relatives to enjoy a break. Our live-
in care service is offered accross the country and is 
managed from two sites, one in Dudley and the other in 
Loughton, Essex.
Palliative Care
Supporta Care provides a tailor-made service designed to 
offer professional, flexible and sympathetic care to the 
terminally ill and their families. 
This service offers real choice for patients to receive the 
care they need in the comfort of their own home. If a 
patient is in hospital, we can offer support to assist in 
an early discharge and allow them to receive appropriate 
care at home. This service is provided in a senstive 
manner by staff who have received appropriate training 
by Supporta Care.
Supporta Angels 
Supporta Angels – provides a tailor-made platinum 
service dedicated to improving customers’ lifestyles and 
helping them live their lives, their way.  
We provide care solutions for people of all ages who are 
looking to maintain or regain their independence.  
They may be recovering from an operation or illness 
and trying to re-adjust to life at home. They may need 
occasional assistance with everyday tasks or are just 
looking for additional support through a difficult period 
in their life.  
Whatever their needs, Supporta Angels offers the care 
they need in the comfort of their own home. 
Rapid Response
This service is provided at short notice to enable speedy 
hospital discharges or prevent admissions which can be a 
significant problem for health and social care services.
Supporta Care have trained staff on stand-by to cover 
referrals at short notice and the service is managed 
locally and supported by our out-of-hours provision.
This service can be linked to providing a care service 
to people who have had a fall, for example. Before 
discharge from hospital, Supporta Care staff will help 
ease the patient into receiving care assistance at 
home. This service could also allow the patient to gain 
confidence by returning home for short time periods 
prior to discharge.  Supporta plc  – Annual Report & Accounts 2009 3
Supporta Care Timeline
Extra Care Schemes
Supporta Care currently manages and provides support 
services to five extra care schemes nationally. 
The service users we assist in these extra care settings 
have a wide range of needs from that of supported living 
to complex dual sensory impairment. The underpinning 
principle is to deliver a personalised service where 
positive service user outcomes are our key focus.
Aberdeen
Bellshill
Brighton
Bristol
Dudley
East Kilbride
Hingham
Kings Lynn
Lincoln
Liverpool
Newark
Oxford
Peterborough
Sheffield
St Albans
Stockton-upon-Tees
Sunderland
London
Buckhurst Hill
Chiswick
Farringdon
Harrow
Loughton
Sutton
Branch Network
  3,001 to 30,000
  1,001 to 3,000
  501 to 1,000
  301 to 500
  51 to 300
  0 to 50
Care Hours Provided
Surrey County 
Council start 
September 08
Sutton branch rated 
excellent by CQC 
September 08
Lincoln branch rated 
excellent by CQC 
November 08
Peterborough 
branch rated 
excellent by CQC 
January 09
Live-in Services 
managed from 
Dudley rated 
excellent by CQC 
February 09
Hertfordshire 
Contract start 
April 08
Stockton 
Contract start 
April 08
Vale View 
Nottinghamshire 
Extra Care 
Scheme start 
April 08
Successful renewal 
of Investors in 
People for a further 
3 years 
March 09
Bristol Very 
Sheltered Housing 
Scheme start 
April 08
Hammersmith & 
Fulham Carers 
Support Pilot start 
April 08 Supporta plc  – Annual Report & Accounts 2009 4
The business supplies services which enable 
more effective use of land and property  
and improved business efficiency in the  
UK through the application of knowledge,  
expertise and technology.
Business Profile
Supporta TerraQuest
Local Authorities & Regeneration Agencies
There are over 400 local authorities in the UK. Our 
focus is on those with large land and property portfolios 
but with significant underutilisation of land and 
property assets.
We address these authorities’ need for better 
utilisation of land and property assets by providing 
asset management, land acquisition and town 
planning services.
There are thirty Regeneration Agencies working at 
national, regional and local levels to complement and 
support local authorities in their economic development 
and associated regeneration aspirations.
The business addresses the needs of these Agencies  
to accelerate development by providing development 
opportunity identification and land acquisition services.
Transport, Utilities  
and Property Developers
Transport and Utility developers are responsible for 
highway, rail, air and water transportation, power, water, 
communications and waste transmission. They generally 
need to secure the land and powers needed to provide 
new infrastructure by following statutory procedures.
The business addresses their needs by providing services 
which secure possession and title to the land. We also 
enable infrastructure developers to manage their land 
portfolios more effectively.
There is a very large number of property developers in 
both the public and private sectors. Some operate 
nationally, others regionally or locally. Some specialise in 
specific types of development e.g. housing and retail 
whilst others cover a range of development types.
The business is focussing on those property developers 
who have large land holdings and provides web-based 
management information services aimed at enabling 
them to maximise the return on their investment.
Government
The key focus is providing outsourced processing services 
which enable the Government’s efficiency improvement 
and cost reduction targets to be met.
The success of three major contracts in Scotland and 
Northern Ireland has led to number of further 
opportunities in Government which are currently 
being pursued.
The business supplies services which enable more effective 
use of land and property and improved business efficiency in 
the UK through the application of knowledge, expertise and 
technology in the following market segments.
Supporta TerraQuest Supporta plc  – Annual Report & Accounts 2009 5
Taylor Wimpey 
Strategic Land 
(SAAS) Contract 
(5 years) 
June 2008
CrossRail Property 
Services and 
Property Register 
(Software as a 
Service) Contract 
(5 years) 
April 2008
Transport for 
London Property 
Asset Register 
Framework 
Contract (5 years) 
April 2008
Supporta Datacare is a first class provider of document 
management services – offering a winning combination 
of expertise, unbeatable security and value for money.
Managing over 500 million documents for public and 
private sector organisations, Supporta Datacare is 
dedicated to offering the highest quality document 
management services, without compromise.
Supporta Datacare is accredited with ISO 9001:2000 
Quality Management System with Standard Operating 
Procedures and Work Instructions for all activities 
relating to the storage and retrieval of client data.
The Hardened Aircraft Shelters (HAS) occupied by 
Supporta Datacare have been converted into archives 
following the guidelines of BS5454:2000.  These 
ex-NATO buildings are made from one metre thick 
reinforced concrete on a hardened steel shell, designed 
to withstand a 1000lb demolition bomb.
These have been converted into one of the safest places to 
store paper and electronic data.  Supporta Datacare controls 
the environment, security and access to client data whilst 
the buildings themselves are located behind a 10 foot razor 
wire fence and are patrolled 24 hours per day.  
Supporta Datacare has its own dedicated fleet of 
unmarked vehicles and drivers for the delivery and 
collection of documents.  We are able to offer next  
day delivery, same day 4 hour delivery as well as Image 
on Demand.
Supporta Datacare also delivers specialist data 
conversion and scanning services.  Any document (paper 
or film used) can be converted into any format, 
regardless of age, condition or size.  A range of viewing 
platforms are available.  Images can be received via 
email, CD, direct upload, hosted archive, through a secure 
online portal or another medium of choice.
Image on Demand enables access to documents through 
a secure online portal (RsWeb). This new “pay as you go” 
service minimizes costs; only digitising those documents 
that are actually needed. When a client needs to retrieve 
a file, they can request it through RsWeb.  The requested 
document will be retrieved, scanned and rapidly available 
either in their inbox, or via RsWeb.
The management team at Supporta Datacare has 
significant experience in archiving and records 
management and offer objective and professional advice.  
Supporta Datacare work closely with their clients in order 
to ensure a cost effective, quality service is provided 
which matches storage and service requirements.
Supporta Datacare has been successfully delivering 
document management services since 1980 and has 
particular expertise in providing its services to the 
pharmaceutical sector.  This is borne both from the 
unique location in which records are stored and the 
additional measures that have been taken to align the 
provision with the requirements of the sector.  These 
measures include training of staff to GCP Certification 
and compliance with CFR part 11 for the scanning 
operation.  Supporta Datacare use and follow GLP and 
GCP directives as guidelines as well as BS5454 and 
ISO11799.
In addition to pharmaceutical companies, Supporta 
Datacare’s portfolio includes major clients from the NHS, 
Local and Central Government as well as the Legal and 
Financial industries.  
TerraQuest Timeline
Supporta Datacare provides records management services including 
physical storage and electronic conversion and retrieval.
Supporta Datacare
Department 
for Transport 
Property Recording 
Implementation 
October 2008 Supporta plc  – Annual Report & Accounts 2009 6
The Board is proud of the progress made in 
the Care, TerraQuest and Datacare operating 
businesses during the past twelve months.
Chairman’s Statement
I am pleased to present the Group’s 
results for the year ended 
31 March 2009.  The Board is proud 
of the progress made in the Care, 
TerraQuest and Datacare operating 
businesses during the past twelve 
months.  The progress in delivering 
significant revenue and underlying 
profit growth is a testament to the 
management of these businesses in 
what has been a year of challenges 
posed by difficult economic conditions 
and considerable uncertainty relating 
to the offers made for the acquisition 
of the Group.
Group Strategy
During 2008/9, the Board has taken 
important steps to focus the business 
and realise its core strategy.  We 
disposed of the architecture and 
engineering businesses which were 
acting as a drain on management 
and Board effort and which were not 
meeting our business plan expectations.  
We also reduced Supporta Professional 
Services central overhead and PLC 
costs substantially and maintained a 
tight focus on cost across the business, 
whilst strengthening sales and 
marketing activity.
The Group is now poised to take 
advantage of this improved cost base 
and organisational focus.  
Corporate Activity
As announced on 4 September 2008, 
the Board of Supporta had received an 
approach which may or may not have 
led to an offer to acquire the issued 
and to be issued share capital of the 
Company. Supporta entered exclusive 
discussions following this approach with 
two parties (“Joint Offerors”).  Despite 
significant resource and management 
time being applied to the process, in the 
board’s opinion the prevailing funding 
environment has made it difficult to 
progress matters expeditiously.
Under the terms of an exclusivity 
agreement, the Joint Offerors were 
required to reconfirm, on a specified 
date, that they were prepared to 
proceed at the agreed price.  No such 
reconfirmation was received.  As a 
consequence the Group has now 
terminated discussions with the Joint 
Offerors and all other prospective 
offerors for the Group.  As a result of 
this, the Company is no longer in an 
offer period.
The Board believes that during the offer 
period significant progress has been 
made in restructuring and strengthening 
the Group’s operations.  As described 
elsewhere in this report, organic growth 
in Supporta Care in the year of 19% has 
been achieved, all loss making Supporta 
business services operations have been 
successfully disposed of and central 
costs have been reduced by £1.1m on 
an annualised basis. 
Performance in 2008/09
The reported results for operating 
profit from continuing businesses 
before exceptional items and share 
based payment charge are in line with 
management expectations for the year.
Trading Outlook  
Trading for the year to date is in line 
with management’s expectations and 
the Directors believe that the Group is 
well positioned to deliver underlying 
organic growth in the year.  Supporta 
Care continues to perform very 
positively and the Directors believe 
that it has excellent opportunities 
for growth.  Supporta TerraQuest’s 
growth this year will be impacted by 
the need to invest in the new five year 
contract for which we are currently 
preferred supplier.  We are confident 
that 2009/10 will be a year of positive 
growth for the Group overall.
Dr Clive Grace, Non-executive Chairman Supporta plc  – Annual Report & Accounts 2009 7
The Group is now poised to take 
advantage of this improved cost 
base and organisational focus. 
Core Values
Supporta now has an impressive list of 
customers, predominantly in the public 
sector.  We provide a range of critical 
services which enhance peoples’ lives 
on a daily basis.  We acknowledge this 
responsibility and the accountability 
that comes with it.  We strive to put 
in place quality controls to ensure 
that every customer’s experience 
of Supporta is positive.  The Board 
regularly receives reports on customer 
satisfaction and customer feedback, 
reflecting the importance which it 
attaches to meeting and exceeding 
their expectations.
To continue this success we need 
a highly professional, trained and 
motivated workforce.  We aim to 
reward staff competitively for the roles 
they undertake.  We also realise that 
for many of our staff their roles are 
vocations rather than simply jobs.  We 
aim to enrich their work life through 
training and development which helps 
them meet their aspirations and also 
improves the quality of our services.  
We monitor feedback from staff and 
seek ways in which their working lives 
can be even more rewarding.
Our staff continue to show exceptional 
dedication to their roles and make a 
huge contribution to the quality of life 
of many thousands of people, often 
some of the most vulnerable in the 
United Kingdom.  On this note I would 
like to thank on behalf of the Board all 
Supporta staff who have helped deliver 
these exceptional outcomes both for 
our customers and the Group.
Changes to the Board 
On the 31 December 2008, Michael 
Curran, Chief Executive Officer of the 
Supporta Professional Services Division 
left his role on the Board.  We would 
like to take this opportunity to thank 
Michael formally for his contribution 
to the management of the company 
over the past five years.  The Managing 
Directors of the remaining TerraQuest 
and Datacare business units now report 
directly to John Jasper, Group Chief 
Executive.
Clive Grace
Chairman
22 June 2009 Supporta plc  – Annual Report & Accounts 2009 8
Supporta’s underlying business has overall 
continued to deliver a robust performance 
during the last year notwithstanding the 
turbulent economic conditions.  
Chief Executive’s Report
Supporta’s underlying business has overall continued 
to deliver a robust performance during the last year 
notwithstanding the turbulent economic conditions.   
A number of initiatives are helping us achieve  
these results:
5,300 hours of new Care contracts implemented •	
7,000 hours of Care contracts renewed •	
15,000 hours of contract extensions secured •	
Corporate costs significantly reduced •	
Warwick offices closed •	
Excellent results for Supporta TerraQuest •	
Supporta Care
Supporta Care has delivered an exceptional set of results 
showing an 18% increase in operating profits* on organic 
turnover growth of 19%.  Operating margins* have increased 
to 11.1% in the full year from 10.7% in the first six months 
when implementation costs of new contracts were incurred.
The business has focused on implementing the new  
contracts we have recently won and ensuring renewals of 
existing contracts. 
The Order book for Supporta Care stands at £85.7m at the 
start of the year an increase of 12.3% over the position at  
30 September 2008.
Care Division New Contracts
Client
Type of 
Contract
Duration 
years
Hertfordshire (w) Block 7
Cheshire Extra Care Scheme (w) Block 5
Norfolk CC (w/r) Block 5
LB Richmond (r) Framework & Block 4
Brighton and Hove (r) Spot 3
Brighton and Hove Extra Care 
Scheme (w) Block 3
Bristol Extracare Scheme (w) Block 3
Dudley MBC (r) Spot 3
Hammersmith & Fulham 
Emergency Support Service (w) Spot 3
Hounslow (r) Cost and Volume 3
Nottinghamshire Extra Care 
Scheme (w) Block 3
Rutland (w) Cost & Volume 3
Stockton-upon-Tees (w) Block 3
Surrey (w) Spot 3
Sutton (r) Cost and volume 3
Nottinghamshire (w) Framework 2
Lambeth PCT (e) Spot 1
Oxfordshire (e) Block 1
Sunderland (e) Spot 1
Hammersmith & Fulham (e) Block 6 months
Peterborough (e) Block 6 months
Islington (e) Block 1 month
Hackney (r) Spot open-ended
Hounslow Supporting People 
Service (w) Framework open-ended
Key
w – win      r – renewed      e – extended 
John Jasper, Group Chief Executive Supporta plc  – Annual Report & Accounts 2009 9
Supporta TerraQuest has had 
an excellent the year with 
operating profits* increasing 
by 10.7%.
Supporta Professional Services
Supporta TerraQuest has had an excellent year with 
operating profits* increasing by 10.7% on the same period 
last year despite the more difficult economic climate.  The 
order book for Supporta TerraQuest improved by 22.3% to 
stand at £6.97m (2008: £5.70m) currently and it is a focus 
for the business over the coming year to improve its order 
book substantially.  During the year the business secured the 
following contracts:
Customer Duration Services
Transport for  
London
5 year framework 
agreement
Property, Graphical 
Information Systems 
and Land referencing
Crossrail 5 year contract Land referencing 
services
Taylor Wimpey 5 year contract Strategic and Residual 
Land Solution
Birmingham  
City Council
5 year contract Property Services 
Process Review
Additionally Supporta TerraQuest has been selected as preferred 
supplier for a five year contract to provide a managed 
registration and printing solution in Scotland.
Supporta’s records management business, Datacare, has 
enhanced its capability with the opening of a new storage 
facility at its Upper Heyford Site.  The business achieved gross 
margins during the year of 63%, however the additional fixed 
cost of the new facility which is not yet at full capacity along 
with investment in sales and marketing costs has depressed 
the profit contribution from this business.  During the year 
the business retained 98% of its client base.  The business’s 
strong presence in the NHS, pharmaceutical and legal sectors 
gives a good base from which to grow.  During the year the 
business secured renewals of contracts with the Oxford 
Radcliffe Hospitals NHS Trust for controlled destruction of 
files and won a contract with London Borough of Merton 
Social Services – for scanning and archiving of security 
controlled files.
Supporta Healthcare agreed a mutual termination of its 
contract with the Oxford Radcliffe Hospitals NHS Trust in 
May 2008 for a fee of £0.2m equivalent to one year’s profits.  
The business continues to service NHS clients’ legacy systems 
though it is expected that this work will reduce over time as 
legacy systems are closed down.  As a result of this we have 
impaired the value of the goodwill on the balance sheet by 
£3.65m.  The combined order book for records management 
and healthcare stands at £2.9m which is an 81% increase 
over the position at 31 March 2008.
The 2008/09 revenue and operating profit before share-based 
payment charge, impairment, amortisation and exceptional 
items for each of these continuing units is set out in the 
following table:
2009 2008
Revenue
Operating
 Profit* Revenue
Operating
 Profit*
Supporta 
TerraQuest 8,727 2,686 8,398 2,426
Supporta 
Datacare
Records 
Management 2,168 187 2,169 586
Healthcare 864 258 1,813 380
3,032 445 3,982 966
Overheads – (1,718) – (1,799)
Supporta 
Professional 
Services 11,759 1,413 12,380 1,593
* before share-based payment charge, impairment, amortisation and exceptional items Supporta plc  – Annual Report & Accounts 2009 10
Supporta’s records management business, 
Datacare, achieved gross margins during the 
year of 63%.
Chief Executive’s Report
From 1 April 2009 the brand of Supporta Professional 
Services was discontinued.  Supporta TerraQuest will trade 
under its own brand and the activities of the records 
management and healthcare businesses will be combined 
under the Supporta Datacare brand.  The overheads of 
Supporta Professional Services will be transferred into the 
businesses and further savings are expected to be generated 
in the 2009/10 financial year.
Corporate Development
We decided to close the Corporate headquarters office at 
the end of August 2008.  The lease for the building was 
surrendered in December 2008.  The annual running costs 
of the building were £350k with the first break not due 
until February 2015.  The unavoidable costs relating to the 
premises going forward amounted £1.69m with additional 
staffing costs over the period to the lease break amounting 
to £0.59m.  The exceptional charge for the year represented 
a £0.35m lease surrender premium to the landlord, £0.03m 
professional fees relating to the lease surrender, £0.10m 
of building running costs from the date the building was 
vacated to the surrender of the lease, £0.22m write down of 
fixed assets and £0.14m provision for operating leases and 
other contracts associated with the building.   
On 24 March 2009 the Group disposed of the Architecture 
and Engineering businesses.  The cashflow profile, risk and 
cyclical nature of these businesses had led us to conclude 
that they were not core to the strategic direction of the 
Group going forward.  We wish the staff in those businesses 
well in the future and thank them for their efforts whilst part 
of the Supporta Group.
John Jasper
Group Chief Executive
22 June 2009
John Jasper, Group Chief Executive Supporta plc  – Annual Report & Accounts 2009 11
  
Elderly
 
  
Specialist
  
Private Patients
  
Agency
Supporta TerraQuest has been selected as 
preferred supplier for a five year contract 
to provide a managed registration and 
printing solution in Scotland.
Supporta TerraQuest
Supporta Datacare  
Revenue
18.4%
7.4%
74.2%
Supporta TerraQuest
Supporta Services
Records Management
Healthcare Consultancy
Supporta Services
Records Management
Healthcare Consultancy
Supporta Datacare  
Operating Profit
8.2%
6.0%
85.8%
Supporta Care  
Service Provision
17%
5%
3%
75%
Supporta Care 
Order Book
‘10 ‘11 ‘12 ‘13 ‘14 ‘15
£33.2m
£19.0m
£13.7m
£10.5m
£6.3m
£2.8m Supporta plc  – Annual Report & Accounts 2009 12
Cash inflow from operating activities increased 
by 79% to £3.39m in the year (2008: £1.90m 
inflow).  This was driven by improved underlying 
profitability in the year and better cash collection.
Finance Director’s Report
The Group’s overall results from continuing operations for 
the year ended 31 March 2009 and percentage change 
from year ended 31 March 2008 show:
Revenue £53.47m +16%
Operating Loss (£1.30m)
Loss Before Tax From Continuing operations (£2.83m)
Cash Generated From Operations £3.39m +79%
Loss Per Share from continuing operations (2.95p)
Revenue
In 2009 Group revenue from continuing operations increased 
by 16% to £53.47m (2008: £46.23m). Growth has been 
generated both from the full year effect of the Hallam 
Healthcare (East Midlands) Limited acquisition and from 
underlying organic revenue growth of 13%.
The disposal of Supporta’s Architecture and Engineering 
business completed on 24 March 2009 and consequently the 
results presented here do not include any contribution from 
those businesses.
Operating profit
The Group’s operating profit before share based payment charge, 
impairment, amortisation and exceptional items from continuing 
operations increased by 41% to £5.06m (2008: £3.60m).
An impairment charge of £3.65m was recognised in relation 
to the Parys Snowdon Group goodwill.  This impairment 
charge reflects management’s perception of the ongoing 
cashflow attributable to the Healthcare business following 
the mutually agreed early termination of its Oxford Radcliffe 
Hospitals NHS Trust contract for a fee of £0.2m in May 2008.  
Amortisation charges of £0.99m were incurred in relation to 
software and customer related intangible assets.
As a result of the decision to close the Warwick head office 
premises we incurred a charge of £0.84m as an exceptional 
item in the year.  The remainder of the amount charged as 
exceptional relates principally to costs incurred resulting 
from the offers received by the Group (£0.14m), costs relating 
to abortive disposals (£0.08m) and redundancies principally 
in Supporta Professional Services (£0.49m).
Taxation
Corporation tax credit of £0.30m (2008: £0.27m charge) 
has been recognised, which is equivalent to an effective tax 
rate of 10.6% (2008: 108%).  This charge is impacted by a 
number of disallowable items including share based payment 
charge, amortisation and timing differences.
Earnings per share
Adjusted earnings per share* increased by 58% to 4.25p 
(2008: 2.69p).
The reported loss after taxation for the year from continuing 
operations was £2.53m (2008: loss of £0.02m) which 
equates to a loss per share for the year of 2.95p (2008: loss 
of 0.03p).  Losses on discontinued operations amounted to 
£10.91m which includes a £9.54m loss on the disposal of the 
architecture and engineering businesses.
Cash flow
Net cash inflow for the Group in the year was £0.12m compared 
to an outflow in 2008 of £1.78m.  Cash inflow from operating 
activities increased by 79% to £3.39m in the year (2008: £1.90m 
inflow).  This was driven by improved underlying profitability 
in the year and better cash collection.  Financing activities 
raised £1.54m in the year (2008: £4.01m), of which £2.13m 
came from the drawdown of banking facilities offset by loan 
repayments of £1.70m.  £1.11m of shares were issued as 
part of the final instalment of deferred consideration due to 
the previous owners of TerraQuest.  The net cash outflow from 
investing activities was £2.89m (2008: £5.42m).
Treasury management and 
financial instruments
Financial instruments include all assets and liabilities 
of a financial nature such as cash, loans, finance leases, 
overdrafts and long term liabilities.  All such instruments 
play an important part in the operations of the Group to 
enable it to operate smoothly and effectively and to pay its 
obligations as they fall due.  They also enable the Group to 
fulfill its investment strategy including making appropriate 
acquisitions.  The Group’s objectives are twofold: to use 
financial instruments to minimise the cost of capital at an 
Darren Xiberas, Group Finance Director
* before share-based payment charge, impairment, amortisation and exceptional items Supporta plc  – Annual Report & Accounts 2009 13
We believe that the Group 
is well positioned to deliver 
underlying organic growth.
acceptably low financial risk; and to maximise flexibility to 
take advantage of investment and acquisition opportunities 
as they arise.  
The Group is primarily a UK provider of outsourced services 
to the public sector and does not have significant foreign 
exchange risks.  
At the end of the year the Group had net borrowings of £17.70m.
The Group’s policy is, and has been throughout the year, that 
no trading in financial instruments is undertaken.
The volatility in 3 month LIBOR was a determining factor 
in the Group entering into a hedging arrangement in May 
2008 to fix the remainder of the Group’s current term debt 
at a fixed rate of 5.445% for four years.  The Group’s current 
margin applicable over and above the fixed rate is 2.5% 
reducing as the ratio of net debt to earnings before interest, 
tax and amortisation falls.
Retirement Benefit Obligations
The liability recorded in relation to retirement benefit 
obligations has improved over the accounting period to 
£2.72m (2008: £3.18m) largely as a result of favourable 
changes in market conditions (a higher discount rate and 
lower rate of price inflation leading to lower pension 
liabilities) and due to the contributions paid to the defined 
benefit scheme by the Group in accordance with the 
Recovery Plan dated 2 December 2008.  This has been 
partially offset by poor investment returns achieved by the 
defined benefit scheme over the year.
 The current service cost has fallen mainly reflecting the 
reduced active membership in the defined benefit scheme, 
however, a larger interest cost and lower expected return on 
scheme assets item has resulted in the total profit and loss 
charge remaining fairly stable from the previous year.
Risks
Supporta has identified the three most significant 
operational risks faced by the business – and measures to 
counterbalance them – as follows:
Staff recruitment and retention •	
our business needs access to appropriately skilled 
employees to enable us to grow in a sustainable fashion.  
We have implemented our Employer of Choice initiative 
to mitigate this risk.  We have also recently been re-
awarded Investors In People status for our Care business 
for a further three years.  In addition to progress already 
made on training and development, we will continue 
to review our remuneration and employment policies 
to ensure we can maintain good staff retention within 
our businesses.
Quality failure •	
the business provides life critical services to many 
thousands of people in the UK, in often complex and 
challenging situations.  Within our businesses, as part of 
our Supplier of Choice initiative we have implemented 
best practice procedures and manuals, health and safety 
working practices, customer service initiatives and 
relationship management procedures.  These are regularly 
reinforced through staff training and development.  
We have made further significant investments in our 
Care operational IT systems to further strengthen our 
commitment to quality.  The operational management 
team meets regularly to review operational quality issues 
and items of a significant nature are reported to the 
Board on a regular basis.
Exposure to UK property sector •	
a large part of TerraQuest’s revenue is derived from the 
UK property sector.  Approximately 20% of TerraQuest’s 
revenues are derived from the private sector property 
industry.  Additionally the contract for servicing Land 
Registers of Northern Ireland is largely dependent upon 
property transactions in Northern Ireland.  Alongside this 
private sector exposure we also run a significant element 
of work on behalf of the public sector and we aim to 
shift resources into this sector as economic activity in 
the private sector slows.  However we will continue to 
monitor the resourcing levels of the business and flex 
them appropriately.
Darren Xiberras
Group Finance Director
22 June 2009 Supporta plc  – Annual Report & Accounts 2009 14
Board of Directors
Dr. Clive Grace
Non-Executive Chairman
Clive is an Honorary Research Fellow 
at Cardiff Business School, where he 
researches financial reporting, public 
services, leadership and governance. 
He is a well-respected consultant and 
leadership coach, with a wealth of 
public services improvement experience.
Chair of the Board of the Solace 
Foundation Imprint, Clive is also an 
active Member of CIPFA and serves 
on its Council and Management 
Committee.
He has held a number of senior 
executive positions in the public 
sector, most recently as Deputy 
Auditor General for Wales and Director 
General of the Audit Commission for 
Wales. He holds a DPhil. from Oxford 
University in Law and Sociology, 
an MA in Government from the 
University of California, and a Diploma 
in Business Administration from the 
Open University.
Clive is also a qualified solicitor.
John Jasper
Group Chief Executive
John is a pioneer of outsourced 
services, with vast experience in the 
sector and a clear vision of the future.
He was a member of the Capita Group 
Board for six years, and subsequently 
in the role of Group Chief Executive 
Officer established HBS (formerly Hyder 
Business Services), a company which is 
now a leading provider of outsourced 
services to the public sector.
Since joining Supporta in August 2004, 
John has transformed the Group into a 
fast growing organisation. 
John is also a fellow of the British 
Computer Society.
Darren Xiberras
Group Finance Director
Darren is a Chartered Certified 
Accountant, a graduate of the Advanced 
Development Programme of Cranfield 
University’s School of Management and 
holds a Bachelor’s degree in Economics 
from Cardiff University.
Darren has extensive financial 
management experience with fast-
growing companies in the support 
services sector, including operational 
financial management, business 
acquisitions and disposals, acquisition 
integration, system implementations, 
public private partnership contract 
negotiations and management, 
sales support and pricing of large 
outsourcing contracts.
Prior to joining Supporta, he held the 
roles of Divisional Finance Director at 
Tribal Education Limited, a subsidiary 
of the Tribal Group plc, and Regional 
Finance Director of HBS Business 
Services Limited, where he was 
responsible for business units with up to 
£75m annual turnover. He trained as an 
accountant within the utilities industry. Supporta plc  – Annual Report & Accounts 2009 15
Bernadette Walsh
Managing Director, Supporta Care
Bernadette has over twenty five years 
experience in the delivery of outsourced 
homecare services and solutions to the 
public sector. She has an outstanding 
reputation and an excellent track record 
with local authorities in providing very 
high standards of service. Prior to her 
appointment as Managing Director of 
Supporta Care, Bernadette was MD of 
Medico – one of the social care brands 
within Nestor plc and a Director of 
Grosvenor Nursing Ltd.
Nick Scholte
Non-Executive Director
Nick is Chief Executive of the NHS 
Business Services Authority (NHS BSA), 
which provides a wide range of key 
support services to NHS contractors, 
managers and users. It was formed in 
April 2006, out of the merger of the 
NHS Prescription Pricing Authority, 
Dental Practice Board, NHS Pensions 
Authority, NHS Logistics Authority and 
the NHS Counter Fraud & Security 
Management Service.
Nick is one of the most highly regarded 
senior officers in the NHS, and has 
considerable experience of reorganising 
and restructuring high-volume 
transaction processing businesses. Supporta plc  – Annual Report & Accounts 2009 16
The Directors present their report together with financial statements for the year ended 31 March 2009.
PRinciPal activities
The principal activities of the Group are the provision of outsourcing services to the public sector.
The principal activity of the Company is to act as a holding company.
Business Review
There was a loss for the year after taxation amounting to £13.44m (2008: £1.59m). The Directors do not recommend 
payment of a dividend (2008: £Nil). Principal business risks are discussed on page 13. A detailed review can be found in the 
Chief Executive’s report set out on pages 8 to 11.
The Key Performance Indicators (‘KPIs’) used by the Group to measure its own performance are revenue, adjusted operating 
profit, net cashflow from operating activities, adjusted earnings per share growth and corporate costs. The figures for the 
year ended 31 March 2009 are set out in the financial highlights on page 1 together with the figures for the previous year 
and are discussed in the Finance Director’s report on pages 12 & 13. For the Care division KPIs include divisional revenue, 
adjusted operating profit, adjusted operating margin, hours of care provided, new care contract hours won, Commission 
for Social Care Inspection (CSCI)/Care Quality Commission (CQC) ratings and operating cashflow conversion. For the 
Professional Services division KPIs include divisional revenue, adjusted operating profit, adjusted operating margin and 
operating cashflow conversion. 
DiRectoRs
The membership of the Board during the year and subsequently is set out below. 
Appointed Resigned
C Grace – –
J Jasper – –
M Curran – 31 December 2008
D Xiberras – –
B Walsh – –
N Scholte – –
The annual base salaries and beneficial interests of the Directors in the shares of the Company at 1 April 2008 and 
31 March 2009 (or the date of appointment to the board if later) were as follows:
Annual base salary Ordinary shares
31 March 2009 
£
1 April 2008 
(or date of 
appointment if later) 
£
31 March 2009 
No.
1 April 2008
No.
C Grace 50,000 50,000 100,000 100,000
J Jasper 225,000 175,000 400,000 400,000
M Curran – 110,000 n/a 2,963,680
D Xiberras 150,000 120,000 10,000 10,000
B Walsh 140,000 110,000 10,000 10,000
N Scholte 20,000 20,000 – –
Bonuses of £246,454 are payable to Directors for the year (2008: nil).  Executive directors are eligible for bonuses as a 
percentage of salary being a maximum of 100% for John Jasper and 70% for Bernadette Walsh and Darren Xiberras.  
Bonuses are payable on achieving certain operating profit before share based payment charge, impairment, amortisation 
and exceptional items (37% weighting), operating cashflow (15% weighting), adjusted EPS (23% weighting) and 
qualitative targets (25% weighting) set by the remuneration committee.  Of targets relating to operating profit before 
share based payment charge, impairment, amortisation and exceptional items, 54% of the maximum bonus was payable.  
For operating cashflow targets 39% of the maximum bonus was payable.  For adjusted EPS 58% of the maximum bonus 
was payable.  For the qualitative targets 74% of the maximum bonus was payable.
Directors’ Report Supporta plc  – Annual Report & Accounts 2009 17
Compensation for loss of office of £162,000 was paid to Michael Curran during the year.
The share options of the Directors were as follows:
Exercise
price (p) 26.0 40.0 59.5 62.5 63.0 71.5 89.5 40.0 59.5 62.5 63.0 71.5 89.5 
C Grace 
J Jasper 500,000 250,000 4,077,373 250,000 4,077,373
M Curran 250,000 132,999 250,000 132,999
D Xiberras 250,000 150,000 100,000 150,000 100,000 
B Walsh 250,000 250,000 250,000
N Scholte 
On 7 August 2008 the Remuneration Committee granted 500,000 share options priced at 26.0p to John Jasper and 250,000 
share options priced at 26.0p to both Darren Xiberras and Bernadette Walsh.
stateMent oF DiRectoRs’ ResPonsiBilities
The Directors are responsible for preparing the Annual Report and the financial statements in accordance with applicable 
law and regulations.
Company law requires the Directors to prepare financial statements for each financial year. Under that law the Directors 
have to prepare consolidated financial statements in accordance with International Financial Reporting Standards as 
adopted by the European Union (IFRSs) and parent company financial statements under United Kingdom Generally 
Accepted Accounting Practice (UK GAAP). The financial statements are required by law to give a true and fair view of 
the state of affairs of the Group and Company and of the profit or loss of the Group for that period. In preparing these 
financial statements, the Directors are required to:
select suitable accounting policies and then apply them consistently; •	
make judgments and estimates that are reasonable and prudent; •	
state whether applicable accounting standards have been followed, subject to any material departures disclosed and •	
explained in the financial statements; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will •	
continue in business.
The Directors are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the 
financial position of the Company and enable them to ensure that the financial statements comply with the Companies 
Act 1985. They are also responsible for safeguarding the assets of the Group and hence for taking reasonable steps for the 
prevention and detection of fraud and other irregularities.
In so far as each of the Directors is aware:
there is no relevant audit information of which the Group’s auditor is unaware; and •	
the Directors have taken all steps that they ought to have taken to make themselves aware of any relevant audit •	
information and to establish that the auditor is aware of that information.
The Directors are responsible for the maintenance and integrity of the corporate and financial information included on the 
Group’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements 
may differ from legislation in other jurisdictions.
Directors’ Report continued Supporta plc  – Annual Report & Accounts 2009 18
eMPloyee involveMent 
The Group has continued its practice of keeping employees informed of matters affecting them as employees and the 
financial and economic factors affecting the performance of the Group.
This is achieved through consultations with employee representatives.
DisaBleD eMPloyees 
Applications for employment by disabled persons are given full and fair consideration for all vacancies in accordance with 
their particular aptitudes and abilities. In the event of employees becoming disabled, every effort is made to accommodate 
their requirements and disabilities in order that their employment with the Group may continue.
It is the policy of the Group that training, career development and promotion opportunities should be available to all 
employees.
PayMent Policy anD PRactice 
It is the Group’s policy to settle the terms of payment with suppliers when agreeing the terms of the transaction, to  
ensure that suppliers are aware of these terms and abide by them. Trade creditors at the year end amount to 53 days 
(2008: 88 days) of average supplies for the year. 
chaRitaBle Donations 
The Group made no charitable donations in the year (2008: Nil).
cRest 
Supporta plc share dealings have been settled on CREST since the admission of the ordinary shares to AIM. CREST is 
the computerised system for the settlement of share dealings on the London Stock Exchange. It reduces the amount of 
documentation required and also makes the trading of shares faster and more secure. CREST enables shares to be held 
in electronic form instead of the traditional share certificates. CREST is voluntary, and shareholders can keep their share 
certificates if they wish. This may be especially preferable for shareholders who do not trade frequently.
auDitoRs 
Grant Thornton UK LLP have indicated that they are willing to continue in office. A resolution to reappoint Grant Thornton 
UK LLP as auditor for the ensuing year will be proposed at the Annual General Meeting.
By oRDeR oF the BoaRD
s Birks 
Secretary 
22 June 2009 
Directors’ Report continued Supporta plc  – Annual Report & Accounts 2009 19
intRoDuction 
Supporta plc is an AIM Listed Company and while the AIM rules do not require the Group to comply with any specific 
corporate governance principles, the Group adopts generally accepted corporate governance good practice wherever size 
and resources permit.
the BoaRD oF DiRectoRs
The Group supports the concept of an effective Board leading and controlling the Group. The Board is responsible for 
approving Group policy and strategy. It meets periodically and has a schedule of matters specifically reserved to it for 
decision. Management supplies the Board with appropriate and timely information and the Directors are free to seek any 
further information they consider necessary.
The current Board consists of three executive Directors and two Non-executive Directors. The Non-executive Directors 
are independent of management and any business or other relationship which could interfere with the exercise of their 
independent judgment. The Non-executive Directors provide a strong independent element on the Board and bring 
experience at a senior level to business operations and strategy. The Non-executive Chairman of the Board is Dr. C Grace 
and the Group Chief Executive is J Jasper.
Relations with shaReholDeRs
The Group values the views of its shareholders and recognises their interest in the Group’s strategy and performance, 
Board membership and quality of management. It therefore holds regular meetings and presentations to its institutional 
shareholders to discuss objectives.
The Annual General Meeting (AGM) is used to communicate with private investors and they are encouraged to participate. 
The Chairman of the Audit and Remuneration Committees is available to answer questions. Separate resolutions are 
proposed on each issue so that they can be given proper consideration and there is a resolution to approve the annual 
report and accounts. The Company counts all proxy votes and will indicate the level of proxies lodged on each resolution, 
after it has been dealt with by a show of hands.
accountaBility anD auDit
The Board seeks to present a balanced and understandable assessment of the Group position and prospects in all interim 
and price-sensitive reports, reports to regulators and in the information required to be presented by statute.
The Audit Committee comprises Dr. C Grace and N Scholte who are Non-executive Directors. The terms of reference  
of the Committee include keeping under review the scope and results of the external audit and its cost effectiveness.  
The Committee reviews the independence and objectivity of the external auditors. This includes reviewing the nature  
and extent of non-audit services supplied by the external auditor to the Group, seeking to balance objectivity and value  
for money.
inteRnal contRol
The Board of Directors has overall responsibility for the Group’s system of internal control and for reviewing its 
effectiveness. The risk management process and systems of internal control are designed to manage rather than eliminate 
the risk of failure to achieve the Group’s objectives. It should be recognised that such systems can only provide reasonable 
and not absolute assurance against material misstatement or loss.
assessMent oF Business RisK
A system of business risk identification, assessment and evaluation is in place within the management process throughout 
the Group. Strategic risks are regularly reviewed by the Board. Risks relating to the key activities within the subsidiary 
operating units are assessed continuously.
Corporate Governance Statement Supporta plc  – Annual Report & Accounts 2009 20
contRol enviRonMent 
The Group’s operating procedures include a comprehensive system for reporting financial and non-financial information to 
the Board, including:
preparation of three-year strategy plans for business development; •	
preparation and review of annual budgets; and •	
review of the business at each Board meeting, focusing on any new risks arising (for example key changes in the market). •	
contRol PRoceDuRes 
Detailed operational procedures have been developed for each of the Group’s operating businesses that embody key 
controls. The implications of changes in law and regulations are taken into account within these procedures.
MonitoRinG PRocesses
There are clear procedures for monitoring the system of key controls. The most significant component is a review by the 
Audit Committee of the process for identifying and assessing risks and the effectiveness of controls.
The Board has considered the need for an internal audit function but has decided that this is not justified at present. 
However, it will keep the decision under review on at least an annual basis.
GoinG conceRn
The Group’s business activities, together with the factors likely to affect its future development, performance and position 
are set out in the Business Review on page 16 and the Chief Executive’s Report on pages 8 to 11. The financial position 
of the group, its cash flows, liquidity position and borrowing facilities are described in the Finance Director’s Report on 
pages 12 to 13. In addition note 22 to the financial statements includes the Group’s objectives, policies and processes for 
managing its capital; its financial risk management objectives; details of its financial instruments and hedging activities; 
and its exposures to credit risk and liquidity risk.
As disclosed in note 20 to the financial statements, the Group meets its day to day working capital requirements through  
a working capital facility that is due for renewal on 31 December 2011. 
Due to the nature of the Group’s operations a high proportion of Group revenues are derived from the UK public sector 
under long term contracts. This gives the Group a high visibility over future income streams and limited exposure to bad 
debt risk.
However, the current economic conditions create uncertainty particularly over (a) the level of demand for the Group’s 
services as public sector finances are likely to become more constrained; (b) the ability of customers to pay their debts 
within normal payment terms; and (c) the availability of bank finance in the foreseeable future.
The Group’s forecasts and projections, taking account of reasonably possible changes in trading performance, show that  
the Group should be able to operate within the level of its current facility. The Group will open renewal negotiations 
with the bank in due course and has at this stage not sought any written commitment that the facility will be renewed. 
However, the Group has held discussion with its bankers about its future borrowing needs and no matters have been  
drawn to its attention to suggest that renewal may not be forthcoming on acceptable terms.
After making enquiries, the Directors have a reasonable expectation that the Company and the Group have adequate 
resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going 
concern basis in preparing the annual report and financial statements.
DiRectoRs’ ReMuneRation
The Board recognises that Directors’ remuneration is of legitimate concern to the shareholders and is committed to 
following current best practice. The particulars of the remuneration of the Directors and their interests are set out in  
the Directors’ Report. The Remuneration Committee comprises Dr. C Grace and N Scholte.
Corporate Governance Statement continued Supporta plc  – Annual Report & Accounts 2009 21
We have audited the Group financial statements of Supporta plc for the year ended 31 March 2009 which comprise the 
consolidated income statement, the consolidated statement of recognised income and expense, the consolidated balance 
sheet, the consolidated cash flow statement, the principal accounting policies and notes 1 to 35. These Group financial 
statements have been prepared under the accounting policies set out therein.
We have reported separately on the parent company financial statements of Supporta plc for the year ended 31 March 2009.
This report is made solely to the Company’s members, as a body, in accordance with Section 235 of the Companies Act 
1985. Our audit work has been undertaken so that we might state to the Company’s members those matters we are 
required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do  
not accept or assume responsibility to anyone other than the Company and the Company’s members as a body, for our  
audit work, for this report, or for the opinions we have formed. 
ResPective ResPonsiBilities oF DiRectoRs anD auDitoRs
The Directors’ responsibilities for preparing the Annual Report and the Group financial statements in accordance with 
United Kingdom law and International Financial Reporting Standards (IFRSs) as adopted by the European Union are set  
out in the Statement of Directors’ Responsibilities.
Our responsibility is to audit the Group financial statements in accordance with relevant legal and regulatory requirements 
and International Standards on Auditing (UK and Ireland).
We report to you our opinion as to whether the Group financial statements give a true and fair view and whether the 
Group financial statements have been properly prepared in accordance with the Companies Act 1985. We also report to 
you whether in our opinion the information given in the Directors’ Report is consistent with the financial statements. The 
information given in the Directors’ Report includes that specific information presented in the Business Review that is cross 
referred from the Business Review section of the Directors’ Report.
In addition we report to you if, in our opinion, we have not received all the information and explanations we require for our 
audit, or if information specified by law regarding Directors’ remuneration and other transactions is not disclosed. 
We read other information contained in the Annual Report and consider whether it is consistent with the audited Group 
financial statements. The other information comprises only the Financial Highlights, the Chairman’s Statement, the Chief 
Executive’s Report, the Financial Director’s Report, the Directors’ Report and the Corporate Governance Statement. We 
consider the implications for our report if we become aware of any apparent misstatements or material inconsistencies 
with the Group financial statements. Our responsibilities do not extend to any other information.
Basis oF auDit oPinion
We conducted our audit in accordance with International Standards on Auditing (UK and Ireland) issued by the Auditing 
Practices Board. An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in 
the Group financial statements. It also includes an assessment of the significant estimates and judgments made by the 
Directors in the preparation of the Group financial statements, and of whether the accounting policies are appropriate to 
the Group’s circumstances, consistently applied and adequately disclosed.
We planned and performed our audit so as to obtain all the information and explanations which we considered necessary 
in order to provide us with sufficient evidence to give reasonable assurance that the Group financial statements are 
free from material misstatement, whether caused by fraud or other irregularity or error. In forming our opinion we also 
evaluated the overall adequacy of the presentation of information in the Group financial statements.
oPinion 
In our opinion: 
the Group financial statements give a true and fair view, in accordance with IFRSs as adopted by the European Union, •	
of the state of the Group’s affairs as at 31 March 2009 and of its loss for the year then ended;
the Group financial statements have been properly prepared in accordance with the Companies Act 1985; and •	
the information given in the Directors’ Report is consistent with the financial statements. •	
GRant thoRnton uK llP 
ReGisteReD auDitoR 
chaRteReD accountants
OXFORD
22 June 2009
Report of the Independent Auditor to the Members of Supporta plc Supporta plc  – Annual Report & Accounts 2009 22
Notes
2009
£’000
2008 
£’000 
CONTINUING OPERATIONS 
Revenue 53,469 46,233
Cost of sales (38,760) (33,882)
GROSS PROFIT 14,709 12,351
Administrative expenses before share-based payment charge, 
impairment, amortisation and exceptional items (9,645) (8,755)
OPERATING PROFIT BEFORE SHARE-BASED PAYMENT CHARGE, 
IMPAIRMENT, AMORTISATION AND EXCEPTIONAL ITEMS 5,064 3,596
Share-based payment charge, impairment, amortisation and 
exceptional items 4 (6,364) (1,936)
OPERATING (LOSS)/PROFIT 3 (1,300) 1,660
Finance income 5 428 471
Finance costs 5 (1,953) (1,880)
(LOSS)/PROFIT BEFORE TAXATION (2,825) 251
Taxation 7 300 (272)
LOSS FOR THE YEAR FROM CONTINUING OPERATIONS (2,525) (21)
DISCONTINUED OPERATIONS 
Loss for the year from discontinued operations 8 (10,910) (1,571)
LOSS FOR THE YEAR ATTRIBUTABLE TO THE EQUITY  
HOLDERS OF THE PARENT (13,435) (1,592)
LOSS PER SHARE 
From continuing and discontinuing operations 9 
– basic (15.70)p (2.24)p
– diluted (15.70)p (2.24)p
LOSS PER SHARE
From continuing operations 9
– basic (2.95)p (0.03)p 
– diluted (2.95)p (0.03)p 
The accompanying accounting policies and notes form an integral part of these financial statements.
Consolidated Income Statement
for the year ended 31 March 2009 Supporta plc  – Annual Report & Accounts 2009 23
Notes
2009
£’000
2008 
£’000 
LOSS FOR THE YEAR (13,435) (1,592)
Actuarial gain on defined benefit scheme 25 510 487
Deferred tax on actuarial gain 23 (143) (143) 
Fair value losses on cash flow hedges (1,128) (87)
Recognised deferred tax on hedge 316 –
TOTAL RECOGNISED INCOME AND EXPENSE FOR THE YEAR (13,880) (1,335)
ATTRIBUTABLE TO THE EQUITY HOLDERS OF THE PARENT (13,880) (1,335)
 
The accompanying accounting policies and notes form an integral part of these financial statements.
Consolidated Statement of Recognised Income and Expense
for the year ended 31 March 2009 Supporta plc  – Annual Report & Accounts 2009 24
Notes
2009 
£’000
2008 
£’000
NON-CURRENT ASSETS 
Goodwill 11 31,992 43,852
Other intangible assets 12 2,685 3,071
Property, plant and equipment 13 857 975
Deferred tax asset 23 1,147 891
Derivative financial instruments – 22
36,681 48,811 
CURRENT ASSETS 
Trade and other receivables 15 9,269 12,956
Cash and cash equivalents 16 170 52
9,439 13,008
Non-current assets classified as held for sale 8 – 185
TOTAL ASSETS 46,120 62,004
CURRENT LIABILITIES 
Financial liabilities 17 (1,810) (7,795)
Trade and other payables 18 (6,962) (8,012)
Current tax liabilities (222) (696)
Provisions 24 (386) (150)
Derivative financial instruments 22 (402) –
(9,782) (16,653)
NON-CURRENT LIABILITIES 
Financial liabilities 19 (16,064) (12,280)
Provisions 24 (53) (172)
Deferred tax liabilities 23 (485) (817)
Retirement benefit obligations 25 (2,721) (3,181)
Derivative financial instruments 22 (704) –
(20,027) (16,450)
TOTAL LIABILITIES (29,809) (33,103)
NET ASSETS 16,311 28,901
EQUITY 
Share capital 26 4,323 4,077 
Share premium 34 35,739 34,873 
Share-based payment reserve 34 815 637 
Retained losses 34 (23,460) (10,708)
Hedging reserve 34 (1,106) 22 
16,311 28,901 
The financial statements were approved by the Board of Directors on 22 June 2009. 
J Jasper  D Xiberras 
Director  Director
The accompanying accounting policies and notes form an integral part of these financial statements.
Consolidated Balance Sheet
as at 31 March 2009 Supporta plc  – Annual Report & Accounts 2009 25
Notes
2009 
£’000
2008 
£’000
CASH FLOWS FROM OPERATING ACTIVITIES 
Cash generated from operations 35 3,388 1,898
Finance income 74 75
Finance costs (1,414) (1,383)
Payment of income taxes (898) (952)
Receipt of income taxes 324 –
NET CASH IN/(OUT) FLOWS FROM OPERATING ACTIVITIES 1,474 (362)
CASH FLOWS FROM INVESTING ACTIVITIES 
Acquisition of subsidiary net of cash acquired 28 (84) (3,683)
Purchase of property, plant and equipment and intangibles (1,236) (887)
Proceeds from sale of property, plant and equipment – 97
Proceeds from sale of subsidiaries 29 185 3,515
Payments in respect of previous acquisitions (1,756) (4,462)
NET CASH OUTFLOWS FROM INVESTING ACTIVITIES (2,891) (5,420)
CASH FLOWS FROM FINANCING ACTIVITIES 
Proceeds from issue of share capital 1,112 5,260
Proceeds/(repayments) of long-term borrowings 2,226 (335)
(Decrease)/increase in working capital facility (1,999) 4
Receipt/(payment) of finance lease liabilities 196 (35)
Reduction in loan note – (888)
NET CASH INFLOWS FROM FINANCING ACTIVITIES 1,535 4,006
NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS 118 (1,776)
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR 16 52 1,828
CASH AND CASH EQUIVALENTS AT END OF YEAR 16 170 52
The accompanying accounting policies and notes form an integral part of these financial statements.
Consolidated Cash Flow Statement
for the year ended 31 March 2009 Supporta plc  – Annual Report & Accounts 2009 26
GeneRal inFoRMation 
Supporta plc is a public limited company (‘Company’) incorporated in the United Kingdom, whose shares are publicly traded 
on the Alternative Investment Market (AIM). The Company is domiciled in the United Kingdom and its registered address is 
Eversheds House, Great Bridgewater Street, Manchester, M1 5ES, United Kingdom. 
The Group’s principal activities are the provision of outsourcing services to the public sector. These services are typically 
provided under long term contracts or framework agreements, with shorter term consultancy assignments being delivered 
under letters of engagement. Our Supporta Care Division specialises in the provision of domiciliary care services which 
are designed to help people live independently in their own homes. The Supporta Professional Services division delivered 
Business Process Outsourcing, Land & Property Consultancy & Records Management services through the brands of 
Supporta TerraQuest and Supporta Datacare during the course of 2008/09.
GoinG conceRn accountinG Policy
Despite net current liabilities of £343,000 (2008: £3,645,000) the directors have prepared the financial statements on 
the going concern basis as they believe that the Group can continue to meet its liabilities as and when they fall due. The 
Directors consider the Group to be a going concern given the trading results since year end, the anticipated future sales 
and profitability of the Group and the continued financial support from the Group’s bankers.
Basis oF accountinG 
The financial statements have been prepared in accordance with and comply with International Financial Reporting 
Standards (IFRS). The accounting policies set out below have been applied consistently to all years presented in these 
consolidated financial statements.
Basis oF consoliDation 
The consolidated financial statements incorporate those of Supporta plc and all of its subsidiary undertakings for the year, 
made up to 31 March each year.
In preparing the consolidated financial statements, any intra-Group balances, unrealised gains and losses or income 
and expenses arising from intra-Group trading are eliminated. Where accounting policies used in individual financial 
statements of a subsidiary company differ from Group policies, adjustments are made to bring these policies in line with 
Group policies.
Subsidiaries are entities over which the Group has the power to govern the financial and operating policies to obtain 
economic benefit to the Group. Subsidiary companies acquired during the year are consolidated using the purchase 
method. The results of subsidiary companies acquired are included in the consolidated income statement from the effective 
date of acquisition. 
The cost of an acquisition is measured as the fair value of the assets given, equity instruments issued and liabilities 
incurred or assumed at the date of exchange, plus costs directly attributable to the acquisition. Identifiable assets acquired 
and liabilities and contingent liabilities assumed in a business combination are initially measured at fair value at the 
acquisition date.
The excess of cost of acquisition over the fair values of the Group’s share of identifiable net assets acquired is recognised 
as goodwill. Any deficiency of the cost of acquisition below the fair value of identifiable net assets acquired (i.e. discount 
on acquisition) is recognised directly in the income statement.
Unrealised gains on transactions between Group and its subsidiaries are eliminated. Unrealised losses are also eliminated 
unless the transaction provides evidence of an impairment of the asset transferred.
eXcePtional iteMs
Exceptional items are disclosed where these are material and considered necessary to explain the underlying financial 
performance of the Group. They are either one off in nature or necessary elements of expenditure to derive future benefits 
for the Group which have not been capitalised in the balance sheet. 
Where redundancy costs relate to a restructuring of the Group they are included in exceptional items.
Revenue RecoGnition
Group revenue is the fair value of the consideration received or receivable by the Group for goods supplied and services 
provided, excluding VAT and trade discounts.
Revenue generated in Supporta Care is attributable to the provision of both home care services and qualified social care 
staff, primarily to local authorities.
Group Accounting Policies Supporta plc  – Annual Report & Accounts 2009 27
Revenue RecoGnition (continued)
Revenue generated by Supporta Professional Services is attributable to the provision of architectural and engineering 
consultancy services primarily to Registered Social Landlords and the Home Office, and on business process outsourcing 
and consultancy. 
Where services are provided on annual contracts, revenue is spread evenly over the duration of the contract. Where annual 
contracts do not apply then revenue is recognised at fair value by reference to the estimated percentage of completion of 
the provision of services.
Interest income is accrued on a time-apportioned basis, by reference to the principal outstanding and at the effective 
interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life  
of the financial asset to that asset’s net carrying amount.
seGMental RePoRtinG
A business segment is a group of assets and operations that provide a product or service and that is subject to risks and 
returns that are different from other business segments.
Finance costs
Finance costs comprise interest payable, net and finance charges on finance leases. Interest payable is recognised in the 
income statement as it accrues using the effective interest method.
intanGiBle assets
Intangible assets purchased separately from a business are capitalised at their cost.
Customer related intangibles
The Group makes an assessment of the fair value of intangible assets arising on business combinations. An intangible asset 
will be recognised as long as the asset is identifiable and its fair value can be measured reliably. Amortisation is provided 
on the fair value of the asset and is calculated on a straight-line basis over its useful life, the range of which is between 
one and nine years.
Goodwill
Goodwill on acquisitions being the excess of the fair value of the cost of acquisition over the Group’s interest in the fair 
value of the identifiable assets and liabilities acquired is capitalised. Goodwill is tested for impairment upon indication of 
impairment and reviewed on an annual basis. 
Computer software costs 
Expenditure on the development of new software products is charged to the income statement in the year in which it is 
incurred with the exception of expenditure on the development of certain new product projects where the outcome of 
those projects is assessed as being reasonably certain as regards viability and technical feasibility. Such expenditure is 
capitalised and amortised over a period not longer than three years following the completion of the product project.
Where computer software is not an integral part of a related item of computer hardware, the software is treated as an 
intangible asset. This is then capitalised on the basis of costs incurred to acquire and bring to use the specific software. 
Amortisation is provided by equal annual instalments over its expected useful life of three years, down to its residual value.
Computer software licences capitalised are amortised by equal annual instalments over their expected useful life of 
three years, down to their residual values. Amortisation is recognised in the ‘Share-based payment charge, impairment, 
amortisation and exceptional items’ line in the consolidated income statement.
PRoPeRty , Plant & eQuiPMent 
Property, plant and equipment assets are stated at cost less accumulated depreciation and any recognised impairment loss.
Depreciation is charged so as to write off the cost less residual value of assets over their estimated useful economic lives. 
The range of estimated useful lives for each major asset category, which are reviewed annually, are:
Leasehold property  – Term of the lease 
Office equipment, fixtures and fittings  – 3 to 8 years  
(including computer equipment)  
and motor vehicles 
Assets held under finance leases are depreciated over their expected useful lives on the same basis as owned assets or, 
where shorter, the term of the relevant lease.
Group Accounting Policies continued Supporta plc  – Annual Report & Accounts 2009 28
PRoPeRty , Plant & eQuiPMent (continued)
The gain or loss arising on the disposal or retirement of an asset is determined as the difference between the sales proceeds 
and the carrying amount of the asset and is recognised in profit or loss.
iMPaiRMent oF assets
At each balance sheet date the Group reviews the carrying value of its property, plant and equipment and intangible assets 
to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication 
exists the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss.
Goodwill is reviewed for impairment annually or more frequently if events or changes in circumstances indicate that the 
carrying value may be impaired.
Impairment is determined for goodwill by assessing the recoverable amount of the cash generating unit (or group of cash 
generating units) to which the goodwill relates. Where the recoverable amount of the cash generating unit is less than the 
carrying amount of the cash generating unit to which goodwill has been allocated, an impairment loss is recognised. 
Where the asset does not generate cash flows that are independent from other assets the Group estimates the recoverable 
amount of the cash generating unit to which the asset belongs. A cash generating unit is the smallest identifiable group of 
assets that generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use the estimated 
future cash flows are discounted to their present value using a discount rate that reflects current market assessments of 
the time value of money and the risks specific to the asset, for which the estimates of future cash flows have not been 
adjusted. Any resulting changes are recognised in the income statement in the period to which they relate.
Except in the case of goodwill, an impairment loss is only reversed if there is a subsequent increase in the recoverable 
amount that can be related objectively to an event occurring after the impairment loss was recognised. An impairment loss 
in respect of goodwill is not subsequently reversed.
leasinG
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of 
ownership to the Group. All other leases are classified as operating leases.
Assets held under finance leases are recognised as assets of the Group at their fair value or, if lower, at the present value of 
the minimum lease payments, each determined at the inception of the lease. The corresponding liability is to be included in 
the balance sheet as a finance lease obligation. The interest element of leasing payments represents a constant proportion 
of the capital balance outstanding and is charged to the income statement over the period of the lease.
Rentals payable under operating leases are charged to income on a straight-line basis over the term of the relevant lease. 
Benefits received and receivable as an incentive to enter into an operating lease are also spread on a straight-line basis 
over the lease term.
taXation 
The tax expense represents the sum of the current tax expense and deferred tax expense.
The income tax payable is based on an estimation of the amount due on the taxable profit for the year. Taxable profit is 
different from net profit as reported in the income statement because it excludes items of income or expenditure which  
are not taxable or deductible in the year as a result of either the nature of the item or the fact that it is taxable or 
deductible in another period. The Group’s liability for current tax is calculated by using tax rates that have been enacted  
or substantially enacted by the balance sheet date.
Deferred tax is accounted for on the basis of temporary differences arising from the differences between the tax base  
and accounting base of assets and liabilities.
Deferred tax is recognised for all taxable temporary differences, except to the extent where it arises from the initial 
recognition of an asset or liability in a transaction that is not a business combination. Deferred tax is not provided for 
on the initial recognition of goodwill. Deferred tax assets are recognised only to the extent that it is probable that future 
taxable profits will be available against which temporary differences can be utilised. 
Deferred tax is charged or credited to the income statement, except when it relates to items charged or credited directly to 
equity, in which case it is dealt with within equity. It is calculated at the tax rates that are expected to apply to the period 
when the asset is realised or the liability is settled.
Group Accounting Policies continued Supporta plc  – Annual Report & Accounts 2009 29
Financial instRuMents
Financial assets or liabilities are recognised when the Group becomes a party to the contractual provisions of  
the instrument.
Classification of financial instruments 
Financial instruments are classified as financial assets, financial liabilities or equity instruments.
Financial instruments issued by the Group are treated as equity only to the extent that they meet the following two conditions:
They include no contractual obligations upon the Group to deliver cash or other financial assets that are potentially •	
unfavourable to the Group; and
Where the instrument will or may be settled in the Group’s own equity instruments, it is either a non-derivative that •	
includes no obligation to deliver a variable number of the Group’s own equity instruments or is a derivative that will  
be settled by the Group exchanging a fixed amount of cash or other financial assets for a fixed number of its own  
equity instruments.
To the extent that this definition is not met, the proceeds of issue are classified as a financial liability. Where the 
instrument so classified takes the legal form of the Company’s own shares, the amounts presented in these financial 
statements for called up share capital and share premium account exclude amounts in relation to those shares.
Finance payments associated with financial instruments that are classified as equity are dividends and are recorded directly 
in equity. Finance payments associated with financial liabilities are dealt with as part of finance costs.
Recognition and valuation of financial assets
Loans and receivables
Trade receivables
Trade receivables do not carry interest. They are initially recorded at fair value and are subsequently stated at their 
amortised cost using the effective interest method, reduced by appropriate allowances for estimated irrecoverable amount.
Provision against trade receivables is made when there is objective evidence that the Group will not be able to collect all 
amounts due to it in accordance with the original terms of the receivables.
Cash and cash equivalents 
Cash and cash equivalents comprise cash in hand and at bank. Cash and cash equivalents excludes working capital facilities.
Amortised cost
Financial liabilities and equity
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements 
entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Group after 
deducting all of its liabilities. 
Bank borrowings
Interest bearing bank loans and overdrafts are recorded at their fair value. Finance charges are allocated to the income 
statement using an effective interest rate, on the outstanding carrying value of the instrument.
Trade payables
Trade payables are not interest bearing, are initially recorded at fair value and thereafter at their amortised cost, using  
the effective interest method. 
RetiReMent BeneFits 
Payments to defined contribution retirement benefit plans are charged as an expense as they fall due. Any contributions 
unpaid at the balance sheet date are included as an accrual as at that date. The Group has no further payment obligations 
once the contributions have been paid.
The Group also operates a defined benefit pension plan. For defined benefit retirement plans, the cost of providing benefits is 
determined using the projected unit credit method, with actuarial valuations being carried out at each balance sheet date. 
Group Accounting Policies continued Supporta plc  – Annual Report & Accounts 2009 30
RetiReMent BeneFits (continued)
Actuarial gains and losses arising are recognised directly in equity in the Statement of Recognised Income and Expense in 
the period in which they arise.
The amount recognised in the balance sheet represents the difference between the fair value of the plan assets and the 
present value of the defined benefit obligation as adjusted for unrecognised past service costs, at the balance sheet date. 
Gains and losses on curtailments/settlements are recognised in the income statement when the curtailment/settlement occurs.
shaRe-BaseD P ayMent 
The Group has applied the requirements of IFRS 2 ‘Share-based Payment’ . In accordance with the IFRS 1 exemption, IFRS 2 
has been applied to all grants of equity instruments after 7 November 2002 that had not been vested prior to 1 April 2006.
The Group issues equity-settled share-based payments to certain employees, whereby employees render services in 
exchange for share options.
Where employees are rewarded using share-based payments, the fair values of employees’ services are determined 
indirectly by reference to the fair value of the instrument granted to the employee. This fair value is appraised at the grant 
date using an option-pricing model (Black-Scholes) and excludes the impact of non-market vesting conditions.
Equity-settled share-based payments are expensed in the income statement with a corresponding credit to ‘share-based 
payment reserve’ . Upon exercise of share options, the proceeds received net of attributable transaction costs are credited to 
share capital, and where appropriate share premium.
PRovisions
The Group has provisions in place for onerous leases and dilapidations. The provisions are recognised when the Group has a 
present obligation as a result of a past event which it is probable will result in an outflow of economic benefits that can be 
reliably estimated. Any differences between expectations and the actual future liability will be accounted for in the period 
when such a determination is made.
aDoPteD iFRs not yet aPPlieD
At the date of authorisation of these financial statements, the following Standards and Interpretations which have not 
been applied in these financial statements were in issue but not yet effective:
IAS 27 Consolidated and Separate Financial Statements (revised 2008) – (effective 1 July 2009) •	
Amendment to IAS 39 Financial Instruments: Recognition and Measurement – Eligible Hedged Items (effective  •	
1 July 2009)
Amendment to IAS 39 Reclassification of Financial Assets: Effective date and Transition (effective 1 July 2008 – •	
essentially a minor correction to the recent IAS 39 amendment)
Amendment to IFRS 7 Financial Instruments: Disclosures – Improving Disclosures About Financial Instruments  •	
(effective 1 January 2009)
Embedded Derivatives – Amendments to IAS 39 and IFRIC 9 (effective for annual periods ending on or after  •	
30 June 2009)
IFRS 3 Business Combinations (revised 2008) (effective 1 July 2009) •	
IFRIC 12 Service Concession Arrangements (IASB effective date 1 January 2008) •	
IFRIC 15 Agreements for the Construction of Real Estate (effective 1 January 2009) •	
IFRIC 16 Hedges of a Net Investment in a Foreign Operation (effective 1 October 2008) •	
IFRIC 17 Distributions of Non-cash Assets to Owners (effective 1 July 2009) •	
IFRIC 18 Transfers of Assets from Customers (effective prospectively for transfers on or after 1 July 2009) •	
The Directors anticipate that the adoption of these Standards and Interpretations in future periods will have no material 
impact on the financial statements of the Group.
Group Accounting Policies continued Supporta plc  – Annual Report & Accounts 2009 31
1 cRitical accountinG estiMates anD aReas oF JuDGMent 
Estimates and judgments are continually evaluated and are based on historical experience and other factors, including 
expectations of future events that are believed to be reasonable under the circumstances.
The Group makes estimates and assumptions concerning the future. The resulting estimates and assumptions that 
have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the 
next financial year are described below:
Areas of judgement
Revenue recognition on projects
At the year end, there were projects which were partially complete. In accordance with the Group’s accounting policy 
revenue and profit are recognised in accordance with the stage of completion of the contract. This is based on costs 
incurred to date and an estimate of future costs.
Key assumptions and estimates
Share-based payments
The charge to the income statement in relation to options and incentive plans is based on the Black-Scholes 
valuation technique. This technique requires a number of assumptions to be made such as those in relation to 
share price volatility, movement in interest rates, dividend yields and staff behavioural patterns. Details of these 
assumptions are disclosed in note 27.
Property provisions
The Group occupies leasehold properties for which a provision is made for dilapidations or other future expenditure 
commitments. These provisions reflect conditions existing at the year end, and are judgmental by their nature.
Impairment
The impairment tests require a number of assumptions and judgments to be made. An explanation of these judgments 
and estimates are detailed in the impairment accounting policy.
Retirement benefit obligations
Assumptions are used in the actuarial valuation of the Group’s defined benefit pension schemes. Details of these 
assumptions are disclosed in note 25.
Pension fund liability
Statistical and actuarial methods are used to anticipate future events in calculating the expenses and liabilities 
related to the pension plan. These calculations include assumptions about the discount rate, expected return on plan 
assets and the rate of future pension increases. Statistical information such as withdrawal and mortality rates are 
used in estimated expenses and liabilities under the plans. Because of changing market and economic conditions, the 
expenses and liabilities actually arising from these plans in the future may differ materially from the estimates made 
on the basis of these actuarial assumptions. Details of these assumptions are disclosed in note 25.
Recognition of deferred tax assets
To compute provisions for taxes, estimates have to be applied. These estimates involve assessing the profitability that 
deferred tax assets resulting from deductible temporary difference can be utilised to offset taxable income.
Notes to the Consolidated Financial Statements
for the year ended 31 March 2009 Supporta plc  – Annual Report & Accounts 2009 32
Notes to the Consolidated Financial Statements continued
for the year ended 31 March 2009
2  seGMental inFoRMation
Business segments
For management purposes the Group is currently organised into two operating divisions – Supporta Care and  
Supporta Professional Services and Corporate. These divisions are the basis on which the Group reports its primary 
segment information.
Principal activities are as follows:
Supporta Care: provision of home care services.
Supporta Professional Services: provision of planning, project management, land management, business process 
outsourcing, system support, managed services, consultancy, data archiving and scanning services.
Corporate: provision of central management services to the Group.
In prior years the Group was also involved in the provision of:
Architectural and Engineering services to the private and public sectors – these operations were discontinued from •	
24 March 2009.
Payroll services to NHS organisations. That operation was discontinued from 4 May 2007. •	
Year ended 31 March 2009
Continuing Operations  
£’000
Discontinued Operations 
£’000
Supporta 
Care
Supporta 
Professional
 Services Corporate
Architecture
& Engineering
Payroll
 Division 
Eliminations
 £’000
Consolidated
 £’000
REVENUE
External sales 41,949 11,520 – 3,167 – – 56,636 
Inter-segment sales – 239 – 71 – (310) –
Total revenue 41,949 11,759 – 3,238 – (310) 56,636 
Operating profit/(loss)
before share-based
payment charge,
impairment, 
amortisation and 
exceptional items 4,670 1,413 (1,019) (621) – – 4,443 
Operating (loss)/profit 4,076 (3,191) (2,185) (1,366) – – (2,666)
Net finance costs (2) (182) (1,341) – – – (1,525)
(Loss)/profit before tax 4,074 (3,373) (3,526) (1,366) – – (4,191)
Corporation tax Expense – 300 – – – – 300
Loss on disposal of 
Discontinued Operations – – – (9,544) – – (9,544)
(Loss)/profit after tax and 
Discontinued Operations 4,074 (3,073) (3,526) (10,910) – – (13,435)
OTHER INFORMATION
Capital additions* 452 865 3 10 – – 1,330 
Depreciation and
Amortisation 401 813 46 72 – – 1,332 
Impairment losses
recognised in income – 3,652 – – – – 3,652 
Inter segment sales are charged at prevailing market rates.
*   Capital additions comprise additions to property, plant and equipment and intangible assets including additions 
resulting from acquisitions through business combinations. Supporta plc  – Annual Report & Accounts 2009 33
Notes to the Consolidated Financial Statements continued
for the year ended 31 March 2009
2  seGMental inFoRMation (continueD)
Year ended 31 March 2008
Continuing Operations  
£’000
Discontinued Operations 
£’000
Supporta 
Care
Supporta 
Professional
 Services Corporate
Architecture
& Engineering
Payroll
 Division 
Eliminations
 £’000
Consolidated
 £’000
REVENUE
External sales 34,326 11,907 – 4,530 330 – 51,093
Inter-segment sales – 472 – 104 – (576) –
Total revenue 34,326 12,379 – 4,634 330 (576) 51,093
Operating profit/(loss)
before share-based
payment charge,
impairment, 
amortisation and 
exceptional items 3,955 2,358 (2,053) (233) 4 – 4,031
Operating profit/(loss) 3,449 1,055 (2,844) (637) (696) – 327
Net finance costs (5) (94) (1,310) 13 – – (1,396)
(Loss)/profit before tax 3,444 961 (4,154) (624) (696) – (1,069)
Corporation tax expense (252) (20) – (5) (413) – (690)
Profit on disposal of 
Discontinued Operations – – – – 167 – 167
(Loss)/profit after tax and 
Discontinued Operations 3,192 941 (4,154) (629) (942) – (1,592)
OTHER INFORMATION
Capital additions* 1,574 106 22 – – – 1,702 
Depreciation and 
Amortisation 471 1,073 – 75 – – 1,619
Impairment losses 
recognised in income – – – 218 – – 218 
Inter segment sales are charged at prevailing market rates.
*   Capital additions comprise additions to property, plant and equipment and intangible assets including additions 
resulting from acquisitions through business combinations. Supporta plc  – Annual Report & Accounts 2009 34
Notes to the Consolidated Financial Statements continued
for the year ended 31 March 2009
2  seGMental inFoRMation (continueD)
Year ended 31 March 2009
Continuing Operations  
£’000
Discontinued Operations 
£’000
BALANCE SHEET
Supporta 
Care
Supporta 
Professional
 Services Corporate
Architecture
& Engineering
Payroll
 Division 
Eliminations
 £’000
Consolidated
 £’000
Assets 40,517 8,193 41,619 – – (44,209) 46,120
Liabilities (26,515) (9,302) (31,130) – – 37,138 (29,809)
Segment assets consist primarily of property, plant and equipment, intangible assets, financial assets investments and 
other operating assets.
Segment liabilities consist primarily of operating liabilities.
Year ended 31 March 2008
Continuing Operations  
£’000
Discontinued Operations 
£’000
BALANCE SHEET
Supporta 
Care
Supporta 
Professional
 Services Corporate
Architecture
& Engineering
Payroll
 Division 
Eliminations
 £’000
Consolidated
 £’000
Assets 38,450 17,065 53,887 5,907 – (53,305) 62,004 
Liabilities (26,790) (11,284) (31,201) (5,625) – 41,797 (33,103)
Segment assets consist primarily of property, plant and equipment, intangible assets, financial assets investments and 
other operating assets.
Segment liabilities consist primarily of operating liabilities.
3  oPeRatinG (loss)/PRoFit
2009 
£’000
2008 
£’000
(Loss)/profit for the year has been arrived at after charging:
Amortisation of other intangible assets 988 949
Impairment losses (see note 11) 3,652 –
Depreciation
– owned assets 249 343
– leased assets 23 40 
Rental under operating leases 1,174 1,275
Staff costs (see note 6) 42,528 46,426
Auditor’s remuneration in respect of both audit and non-audit services:
Fees payable to the Company’s auditor for the audit of the Company’s annual accounts 30 52
Fees payable to the Company’s auditor and its associates for other services:
– The audit of the Company’s subsidiaries pursuant to legislation 66 82
– Other services pursuant to legislation 3 7
– Tax services 38 27
137 168 Supporta plc  – Annual Report & Accounts 2009 35
Notes to the Consolidated Financial Statements continued
for the year ended 31 March 2009
4 shaRe-BaseD P ayMent chaRGe, iMP aiRMent, aMoRtisation anD eXcePtional iteMs
2009 
£’000
2008 
£’000
Share-based payment charge 178 262
Amortisation of other intangible assets 988 949
Impairment provision 3,652 –
Exceptional items 1,546 725
6,364 1,936
Exceptional items represent:
Redundancy costs 491 232
Restructure and relocation costs 840 86
Abortive acquisitions – 41
Abortive disposals 78 80
Costs incurred in relation to offers for the acquisition of the entire share capital of the Group 137 –
Cost of preparing IFRS conversion – 102
Refinance costs – 157
IAS 19 pension fund curtailment loss – 27
1,546 725
5  net Finance costs
2009 
£’000
2008
£’000
Interest on bank loans and overdrafts 1,406 1,367
Other interest 7 14
Finance charges in respect of finance leases 1 2
Interest on pension scheme liabilities 539 497
1,953 1,880
Expected return on pension scheme assets (354) (409)
Interest receivable and similar income:
Bank interest (74) (62)
(428) (471)
1,525 1,409
6  staFF costs  
Staff costs during the year were as follows:
2009 
£’000
2008 
£’000
Wages and salaries 38,686 42,706
Social security costs 3,022 3,299
Redundancy 491 270
Pension costs 329 151
42,528 46,426 Notes to the Consolidated Financial Statements continued
for the year ended 31 March 2009
Supporta plc  – Annual Report & Accounts 2009 36
6  staFF costs (continueD) 
The average number of employees of the Group during the year was as follows:
2009 
No.
2008
No.
Directors 6 7 
Supporta Care – administration 242 198
Supporta Care – home care staff 3,033 1,968
Supporta Professional Services 200 287
Corporate 7 17
3,488 2,477
One Director (2008: one) is accruing benefits under the money purchase scheme.
The highest paid Director in the year received remuneration of £346,000 (2008: £175,000).
The pension contributions of the highest paid Director were £Nil (2008: £Nil)
7  taXation
    Continuing Operations Discontinuing Operations        Total
2009 
£’000
2008 
£’000
2009 
£’000
2008 
£’000
2009 
£’000
2008 
£’000
Current tax:
UK Corporation
Tax on (loss)/profit 290 440 – 418 290 858
Adjustments in respect of previous periods (175) (258) – – (175) (258)
Total current tax 115 182 – 418 115 600
Deferred tax:
Originating and reversal  
of temporary differences (415) 90 – – (415) 90
Tax on (loss)/profit (300) 272 – 418 (300) 690
Corporation tax is calculated at 28 per cent (2008: 28 per cent) of the estimated assessable profit for the year.
The total tax charge for the year can be reconciled to the (loss)/profit per the income statement as follows:
2009
£’000
2008 
£’000
(Loss)/profit before tax from continuing operations (2,825) 251
Tax at the UK corporation tax rate of 28% (2008: 28%) (791) 70
Tax effect of amortisation and impairmet 1,299 327
Tax effect of expenses that are not deductible in determining  
taxable profit (218) 22
Tax effect of utilisation of tax losses not previously recognised – 1
Decrease in opening deferred tax liability resulting from a reduction  
in tax rates – 20
Adjustments to tax charge in respect of prior periods (175) (258)
Deferred tax movement (415) 90
Tax (credit)/expense (300) 272 Supporta plc  – Annual Report & Accounts 2009 37
Notes to the Consolidated Financial Statements continued
for the year ended 31 March 2009
8 DiscontinueD oPeRations
On 24 March 2009, the Group entered into a sale agreement to dispose of Supporta Professional Services Limited and Bay 
Associates Consulting Limited. The disposal was completed on 24 March 2009, on which date control passed to the acquirer.
On 2 May 2007, the Group entered into a sale agreement to dispose of the payroll operation of Supporta Services Limited. 
The disposal was completed on 4 May 2007, on which date control passed to the acquirer.
The results of the discontinued operations which have been included in the consolidated income statement, were as follows:
2009 
£’000
2008 
£’000
Revenue 3,167 4,860
Cost of sales (2,332) (3,205)
Gross profit 835 1,655
Administrative expenses (2,201) (2,590)
Impairment of goodwill – (218)
Loss on disposal (9,544) –
Loss before tax (10,910) (1,153)
Attributable tax expense – (418)
Net loss attributable to discontinued operations (10,910) (1,571)
The attributable tax expenses in 2008 includes £0.58m relating solely to the disposal of the Payroll trade of Supporta 
Services Limited.
Details of disposed of assets and liabilities is contained within note 29.
During the year the subsidiaries Supporta Professional Services Limited and Bay Associates Consulting Limited 
expensed £1.80m (2008: contributed £0.84m) to the Group net operating cashflows, paid £0.41m (2008: £0.20m)  
in respect of investing activities and received £2.40m (2008: paid £0.89m) in respect of financing activities.
The effect of discontinued operations on segment results is disclosed in the segmental results note.
The major classes of assets and liabilities comprising the operations classified as held for sale are as follows:
2009 
£’000
2008 
£’000
Goodwill – 185 Notes to the Consolidated Financial Statements continued
for the year ended 31 March 2009
Supporta plc  – Annual Report & Accounts 2009 38
9  loss PeR shaRe anD aDJusteD eaRninGs PeR shaRe
2009 
£’000
2008 
£’000
Shares in issue at 1 April 81,547 67,402 
Shares issued 4 December 2007 – 2,602 
Shares issued 2 January 2008 – 11,543 
Shares issued 3 June 2008 4,910 – 
Shares in issue at 31 March 86,457 81,547 
Calculation of weighted average number of shares:
Opening number of shares 81,547 67,402 
Shares issued 4 December 2007 – 2,602,000 x (118 days/365 days) – 841 
Shares issued 2 January 2008 – 11,543,000 x (90 days/365 days) – 2,846 
Shares issued 3 June 2008 – 4,910,000 x (301 days/365 days) 4,049 –
85,596 71,089 
Weighted average number of shares for basic earnings per share
(000’s of shares) 85,596 71,089 
Effect of dilutive potential ordinary shares:
Share options (000’s of shares) – –
Weighted average number of shares for diluted earnings per share
(000’s of shares) 85,596 71,089
For basic earning per share:
Loss for the financial period from continuing and discontinued operations (13,435) (1,592)
Add back loss for the period from discontinued operations 10,910 1,571 
Loss for the financial period from continuing operations (2,525) (21)
Loss per share from continuing and discontinued operations:
– basic (15.70)p (2.24)p
– diluted (15.70)p (2.24)p
Loss per share from continuing operations:
– basic (2.95)p (0.03)p
– diluted (2.95)p (0.03)p
Loss per share from discontinued operations:
– basic (12.75)p (2.21)p
– diluted (12.75)p (2.21)p
For adjusted earnings per share:
Loss for the financial period (13,435) (1,592)
Add back loss for the period from discontinued operations 10,910 1,571
Add back share-based payment charge 178 262
Add back amortisation of other intangible assets 988 949
Add back impairment provision 3,652 218
Add back exceptional items (adjusted for tax) 1,342 508
Adjusted earnings for the financial period 3,635 1,916 
Basic adjusted earnings per share 4.25p 2.69p
Diluted adjusted earnings per share 4.25p 2.69p
10  DiviDenDs
No dividend is proposed in respect of the year ending 31 March 2009 (2008: £Nil). Notes to the Consolidated Financial Statements continued
for the year ended 31 March 2009
Supporta plc  – Annual Report & Accounts 2009 39
11  GooDwill
2009
 £’000
2008
 £’000
Cost:
At 1 April 47,652 43,957
Additions 1,578 97
Recognised on acquisition of a subsidiary – 3,598
Disposals of subsidiaries (9,786) –
At 31 March 39,444 47,652
Accumulated impairment losses:
At 1 April 3,800 3,582
Impairment losses for the year 3,652 218
At 31 March 7,452 3,800
Carrying amount:
At 31 March 31,992 43,852
Additions to Goodwill in the year:
Purchase of Share Capital in Supporta Professional Services Limited 2,401 
Reduction in Deferred Consideration on Hallam Healthcare (East Midlands) Limited (1,019) 
Hindsight adjustments in Hallam Healthcare (East Midlands) Limited 196 
1,578
The investment in Parys Snowdon Group Limited and SDMS Limited which is now trading as Supporta Services Limited 
is no longer supported by the profits being generated within the Healthcare unit. An impairment charge of £3.65m is 
necessary in the year ending 31 March 2009.
The impairment charge is recognised in the consolidated income statement in the ‘Share-based payment charge, 
amortisation and exceptional items’ line.
The impairment is recognised in the Supporta Professional Services division and within Records Management CGU.  Notes to the Consolidated Financial Statements continued
for the year ended 31 March 2009
Supporta plc  – Annual Report & Accounts 2009 40
11  GooDwill (continueD)
Goodwill acquired in a business combination is allocated to the cash generating units that are expected to benefit from 
the business combination. The carrying value of goodwill has been allocated to the following cash generating units:
Year ended 
31 March 2009
 £’000
Year ended 
31 March 2008 
£’000
Goodwill by Division:
Supporta Care 20,238 21,059
Supporta Professional Services 11,754 22,793
31,992 43,852
Goodwill by CGU: 
Supporta Care (Farringdon) 1,196 1,196 
Supporta Care (Chiswick) 4,208 4,208 
Supporta Care (East) 5,769 5,769 
Supporta Care (Scotland) 6,840 6,840 
Supporta Care (Dudley) 242 242 
Supporta Care (Sheffield) 1,981 2,804 
TerraQuest 9,062 9,062 
Architecture – 5,033 
Engineering – 2,352 
Records Management (Supporta Services and Datacare) 2,694 6,346 
31,992 43,852 
Goodwill is not amortised but is tested annually for impairment or more frequently if there are indications that 
goodwill might be impaired. To the extent that the carrying value exceeds the value in use, determined from 
estimated discontinued future net cash flows or recoverable amounts, goodwill is written down to the value in use 
and an impairment charge is recognised.
The recoverable amount of the CGUs has been determined by value in use calculations. The key assumptions for the 
value in use calculations are those regarding the discount rates, growth rates, and expected changes to selling price 
and direct costs during future years. A pre-tax discount rate of 10 per cent was used in the value in use calculation. 
In determining the value in use, cashflows have been increased by 4 per cent to reflect potential growth and changes 
in selling price and direct costs during future years. This growth rate is based on management’s prudent estimate of 
future changes in the market. Notes to the Consolidated Financial Statements continued
for the year ended 31 March 2009
Supporta plc  – Annual Report & Accounts 2009 41
12  otheR intanGiBle assets
Software 
£’000
Customer related 
£’000
Total 
£’000
Cost:
At 31 March 2008 1,321 3,311 4,632
Additions 797 84 881
Disposals (14) (223) (237)
Disposals of subsidiaries (267) (71) (338)
At 31 March 2009 1,837 3,101 4,938
Amortisation:   
At 31 March 2008 811 750 1,561
Amortisation for the period 298 690 988
Eliminated on disposal (14) – (14)
Eliminated on disposal of subsidiaries (211) (71) (282)
At 31 March 2009 884 1,369 2,253
Carrying value:
At 31 March 2008 510 2,561 3,071
At 31 March 2009 953 1,732 2,685
Software is assumed to have a useful economic life of three years and is amortised accordingly.
Customer related intangible assets have a differing useful economic life ranging from one to nine years based on 
management expectations and customer commitments and the amortisation policy reflects this.
Customer related intangible assets by company:
NBV Amortisation period
Remaining
useful
economic
life
Datacare Business Systems Limited 653 Between 2-7 years 5 years
TerraQuest Solutions Limited 887 Between 1-9 years 7 years
Hallam Healthcare Limited 192 Between 1-3 years 2 years
At 31 March 2009 1,732
There are no specific securities or restrictions held over the intangible assets. Notes to the Consolidated Financial Statements continued
for the year ended 31 March 2009
Supporta plc  – Annual Report & Accounts 2009 42
13  PRoPeRty , Plant anD eQuiPMent
Leasehold property
 £’000 
Office equipment
 £’000
Motor vehicles
 £’000 
Total 
£’000
Cost or valuation:
At 31 March 2008 70 1,441 49 1,560 
Additions 54 385 – 439 
Disposals (67) (559) (23) (649)
Transfer to non-current assets held  
for sale and disposal (1) (285) – (286)
At 31 March 2009 56 982 26 1,064 
Accumulated depreciation:    
At 31 March 2008 70 486 29 585 
Depreciation charge for the period 1 253 18 272 
Disposals (67) (306) (23) (396)
Eliminated on disposal of subsidiaries – (254) – (254)
At 31 March 2009 4 179 24 207
Carrying value:
At 31 March 2008 – 955 20 975 
At 31 March 2009 52 803 2 857 
Details of securities over the assets of the Group are disclosed in note 17 of these financial statements.
The carrying value of the Group’s property, plant and equipment includes an amount of £196,000 (2008: Nil) in 
respect of assets held under finance leases.
Depreciation expense in respect of assets held under finance leases of £23,000 (2008: £40,000) has been charged to 
administrative expenses. Notes to the Consolidated Financial Statements continued
for the year ended 31 March 2009
Supporta plc  – Annual Report & Accounts 2009 43
14  suBsiDiaRies
Details of Supporta plc’s subsidiaries at 31 March 2009 are as follows:
Name of subsidiary 
Place of 
incorporation 
(or registration)
 and operation
Proportion of
 ownership interest
 %
Proportion of 
voting power held 
% Principal activity
Supporta Care Limited UK 100 100
Home and social 
care provision
Supporta Services Limited UK 100 100 Support services
AJH Care Limited UK 100 100 
Home and social 
care provision
Independent Living  
Organisation Limited UK 100 100 
Home and social 
care provision
Supporta Care Scotland Limited 
(formerly Strathaven Nursing  
Homes Limited) UK 100 100
Home and social
 care provision
Datacare Business  
Systems Limited UK 100 100
Data storage
 and scanning
Terraquest Solutions Limited UK 100 100 
Business process 
outsourcing 
and consultancy
Hallam Healthcare UK 100 100
Home and social 
care provision
Staff VMS Limited UK 100 100 Back office services
Supporta Professional Services Limited and Bay Associates Consulting Limited were disposed of on 24 March 2009.
15  tRaDe anD otheR ReceivaBles 
2009 
£’000
2008
 £’000
Trade receivables 6,281 6,591
Other receivables 701 662
Prepayments and accrued income 2,287 5,703
9,269 12,956
The average credit period taken on sales of goods is 34 days (2008: 47 days). An allowance has been made for 
estimated irrecoverable amounts from the sale of goods £0.04m (2008: £0.52m), based on past default experience.  
The Directors consider the carrying amount of trade and other receivables approximate their fair value.
The Group holds no collateral against these receivables at the balance sheet date. Notes to the Consolidated Financial Statements continued
for the year ended 31 March 2009
Supporta plc  – Annual Report & Accounts 2009 44
15  tRaDe anD otheR ReceivaBles (continueD)
The following table provides analysis of trade and other receivables that were past due at 31 March but not impaired. 
The Group believed that the balances are ultimately recoverable based on a review of past payment history and the 
current financial status of the customers.
2009
 £’000 
2008
 £’000
Up to 30 days 414 811 
Between 30 and 60 days 78 117 
Between 60 and 90 days 44 94 
Over 90 days 121 785 
657 1,807 
16  cash anD cash eQuivalents 
2009 
£’000 
2008 
£’000
Cash and cash equivalents 170 52
17  cuRRent Financial liaBilities 
2009
 £’000 
2008
 £’000
Bank loans (see note 20) 1,750 5,171 
Deferred consideration – 2,624 
Amounts due under finance leases (see note 21) 60 –
1,810 7,795 
The bank loans and overdraft are secured by a fixed and floating charge over all assets of the Group.
Amounts due under finance leases are secured on the assets to which they relate.
18  tRaDe anD otheR P ayaBles 
2009 
£’000 
2008 
£’000
Trade payables 1,751 2,149 
Other taxation and social security costs 2,288 2,396 
Other payables 823 1,072 
Accruals and deferred income 2,100 2,395 
6,962 8,012 
19 non-cuRRent Financial liaBilities 
2009 
£’000
2008 
£’000
Bank loans (see note 20) 15,928 12,280 
Amounts due under finance leases (see note 21) 136 – 
16,064 12,280  Notes to the Consolidated Financial Statements continued
for the year ended 31 March 2009
Supporta plc  – Annual Report & Accounts 2009 45
20  BanK oveRDRaFt anD loans
2009 
£’000
2008 
£’000
Bank overdraft – 1,999 
Bank loans 17,678 15,452 
17,678 17,451 
The borrowings are repayable as follows:
On demand or within one year 1,750 5,171 
In the second year 5,081 3,145 
In the third to fifth years inclusive 10,847 9,135 
17,678 17,451 
Less: Amount due for settlement within 12 months  
(shown under current liabilities) (1,750) (5,171)
Amount due for settlement after 12 months 15,928 12,280 
2009 
%
2008 
%
The weighted average interest rates paid were as follows:
Working capital facility 5.88 7.50
Bank loans 7.60 7.62
Bank loans of £15.14m (2008: £7.13m) have been hedged at fixed interest rates and expose the Group to fair value 
interest rate risk. Other borrowings are arranged at floating rates, thus exposing the Group to cash flow interest rate risk.
The Directors estimate the fair value of the Group’s borrowings is not significantly different to the carrying value.
The other principal features of the Group’s borrowings are as follows:
Working capital facilities of £2.00m (2008: £2.00m) have been secured by a charge over the Group’s assets.  i. 
The average effective interest rate on the bank overdraft approximates 5.88 per cent (2008: 5.0 per cent) per 
annum and is determined based on 2.5 per cent plus prime rate.
The Group has three principal bank loans: ii. 
a loan of £1.40m (2008: £1.55m). The loan was taken out in the year ending 31 March 2007. Repayments a. 
commenced on 31 December 2006 and will continue until 31 December 2011. The loan is secured by a fixed and 
floating charge over the Group’s assets. This loan carries interest rate at 2.5 per cent above three-month LIBOR.
a loan of £5.07m (2008: £6.14m). The loan was taken out in the year ending 31 March 2007. Repayments b. 
commenced on 31 December 2006 and will continue until 31 December 2011. The loan is secured by a fixed and 
floating charge over the Group’s assets. This loan carries interest rate at 2.5 per cent above three-month LIBOR.
a loan of £8.57m (2008: £7.57m). The loan was taken out in the year ending 31 March 2007. Repayments c. 
commenced on 31 December 2006 and will continue until 31 December 2011. The loan is secured by a fixed and 
floating charge over the Group’s assets. This loan carries interest rate at 2.5 per cent above three-month LIBOR.
At 31 March 2009 the Group had available £2.07m (2008: £9.43m) of undrawn committed borrowing facilities in 
respect of which all conditions precedent had been met. Notes to the Consolidated Financial Statements continued
for the year ended 31 March 2009
Supporta plc  – Annual Report & Accounts 2009 46
21  aMounts Due unDeR Finance leases
           Minimum lease payments
2009 
£’000
2008 
£’000
Amounts payable:
Within one year 60 –
Within two to five years 136 –
After five years – –
Less future finance charges 196 –
Present value of lease obligations 196 –
Less: Amount due for settlement within 12 months 60 –
Amount due for settlement after 12 months 136 –
22  Financial instRuMents
The Group uses financial instruments comprising borrowings, cash and various items such as trade debtors and trade 
creditors that arise directly from its operations. The main purpose of these financial instruments is to raise finance for 
the Group’s operations.
The Group’s capital includes the capital and long-term loans. Long-term financial projections are prepared and capital 
requirements are assessed using these projections along with sensitivities. The Group’s banking agreements require us 
to comply with covenants for net debt to normalised earnings before interest, tax and amortisation, interest cover and 
debt service to cashflow ratios. The Group had met each of its covenants at the other quarterly testing dates during 
the year ended 31 March 2009.
The main risks arising from the Group financial instruments are interest rate, credit and liquidity risk. The Board 
reviews and agrees policies for managing each of these risks and they are summarised below.
Interest rate risk
The Group finances its operations through a mixture of cash, bank borrowings and hire purchase contracts. The fair 
value of the financial instruments is not materially different to book value.
The interest rate exposure of the financial assets and liabilities of the Group as at 31 March 2009 and 31 March 2008 was:
Interest rate
Fixed 
2009 
£’000
 Floating 
2009 
£’000
 Total 
2009 
£’000
Fixed 
2008 
£’000
 Floating 
2008 
£’000
Total 
2008 
£’000
Financial assets:
Cash at bank – 170 170 – 52 52
– 170 170 – 52 52
Financial liabilities:
Bank overdraft – – – – (1,999) (1,999)
Bank loans (15,140) (2,538) (17,678) (7,125) (8,327) (15,452)
Finance leases (196) – (196) – – –
12 months (15,336) (2,538) (17,874) (7,125) (10,326) (17,451)
At 31 March 2009 bank loans amounting to £2.54m were subject to floating interest rates. The floating rate 
borrowings bear interest rates based on LIBOR.
The Group has adopted a cash flow hedge. The hedged items are the Group’s bank loans which are hedged using 
interest rate swaps as hedge instruments. The value of the hedged instrument is held in the hedging reserve in equity.  Notes to the Consolidated Financial Statements continued
for the year ended 31 March 2009
Supporta plc  – Annual Report & Accounts 2009 47
22  Financial instRuMents (continueD)
The Group entered into a hedging arrangement in the year ended 31 March 2009 to fix an additional £10.66m of 
its borrowings at a fixed rate of 5.445 per cent for 3.5 years, beginning from 30 June 2008. This will increase to a 
maximum of £12.61m at 31 December 2009 before reducing in line with expected loan repayments. This arrangement 
has 2.75 years remaining.
Contract cashflows
31 March 2010 31 March 2011
Year ending
31 March 2012
Bank loans (includes capital repayments, interest, and
derivative financial instrument movements) 2,820 3,472 11,622
The Group has derived a sensitivity analysis based on readily available information for forward fixed and floating 
interest rates. 
2009 
£’000
2008 
£’000
Impact on equity  
1% increase in base rate of interest 358 100 
1% decrease in base rate of interest (358) (78)
Impact on profit  
1% increase in base rate of interest (25) (173)
1% decrease in base rate of interest 25 173
Derivative financial instruments 
Non-current assets – 22
Current-liabilities (402) –
Non-current liabilities (704) –
(1,106) 22
The fair value of interest rate swaps entered into at 31 March 2009 is estimated at £1.11m (2008: £0.02m). These 
amounts are based on market values of equivalent instruments at the balance sheet date. The balance in equity  
at 31 March 2009 will continuously be released to the income statement over the term of the loan agreement.
The weighted average fixed interest rate and weighted average period for which the rate fixed for liabilities at  
31 March 2009 was 7.7 per cent and 2.2 years respectively.
Liquidity risk
The Group seeks to manage financial risk by ensuring sufficient liquidity is available to meet foreseeable cash 
requirements and to invest cash assets safely and profitably.
Short-term flexibility is achieved by the use of working capital facilities. Notes to the Consolidated Financial Statements continued
for the year ended 31 March 2009
Supporta plc  – Annual Report & Accounts 2009 48
22  Financial instRuMents (continueD)
Credit risk
Credit risk predominantly arises from trade receivables and cash and cash equivalents. The Group policy is to assess 
the credit quality of each customer before accepting any terms of trade.
The Group maximum exposure to credit risk relating to such assets is set out below:
2009 
£’000
2008 
£’000
Trade receivables 6,281 6,591
Cash and cash equivalents 170 52
6,451 6,643
The Group reviews aged debt on a periodic basis and makes provision for those debts which it considers are doubtful. 
At the balance sheet the total provision for doubtful debts totalled £0.04m (2008: £0.52m).
Total financial assets and liabilities
The table below sets out the Group’s accounting classification of each class of financial assets and liabilities, and their 
fair values at 31 March 2009 and 31 March 2008.
Book
value
Loan and
receivables
Amortised
cost
Derivative
finance
instruments
used in hedge
accounting
Non financial
asset/
(liability) Total
2009
Cash and cash equivalents 170 170 – – – 170
Trade and other receivables 6,982 6,982 – – – 6,982
Derivative – – – – – –
Other non-financial assets 38,968 – – – 38,968 38,968
46,120 7,152 – – 38,968 46,120 
Trade and other payables (6,962) – (6,962) – – (6,962)
Financial liabilities (17,874) – (17,874) – – (17,874)
Derivative (1,106) – – (1,106) – (1,106)
Other non-financial liabilities (3,867) – – – (3,867) (3,867)
(29,809) – (24,836) (1,106) (3,867) (29,809) 
Book
value
Loan and
receivables
Amortised
cost
Derivative
finance
instruments
used in hedge
accounting
Non financial
asset/
(liability) Total
2008
Cash and cash equivalents 52 52 – – – 52
Trade and other receivables 6,591 6,591 – – – 6,591
Derivative 22 – – 22 – 22
Other non-financial assets 55,339 – – – 55,339 55,339
62,004 6,643 – 22 55,339 62,004 
Trade and other payables (8,012) – (8,012) – – (8,012)
Financial liabilities (20,075) – (20,075) – – (20,075)
Other non-financial liabilities (5,016) – – – (5,016) (5,016)
(33,103) – (28,087) – (5,016) (33,103) Notes to the Consolidated Financial Statements continued
for the year ended 31 March 2009
Supporta plc  – Annual Report & Accounts 2009 49
23 DeFeRReD taX
2009 
£’000
2008 
£’000
Analysis for financial reporting purposes:
Deferred tax liabilities 485 817 
Deferred tax assets (1,147) (891)
Net position at 31 March (662) (74)
The movement in the year in the Group’s net deferred tax position was as follows:
2009 
£’000
2008
 £’000
At 1 April (74) (307)
Charge to income for the year (415) 90
Charge to equity for the year (173) 143
Amount due for settlement after 12 months (662) (74)
The following are the major deferred tax liabilities and assets recognised by the Group and the movements thereon 
during the year:
Deferred tax liabilities
Accelerated 
capital 
allowances 
£’000
Customer
related
intangibles
£’000
Total 
£’000
At 1 April 2007 105 685 790 
Charge to income for the year (4) 31 27 
At 31 March 2008 101 716 817 
Charge to income for the year (101) (231) (332)
At 31 March 2009 – 485 485 
Deferred tax assets
Accelerated
capital
allowances
£’ 000
Retirement
 benefit 
obligations 
£’000
Cash flow
hedges
£’000
Total 
£’000
At 1 April 2007 – 1,097 – 1,097 
Charge to income for the year – (63) – (63)
Charge to equity for the year – (143) – (143)
At 31 March 2008 – 891 – 891 
Charge to income for the year 69 14 – 83 
Charge to equity for the year – (143) 316 173 
At 31 March 2009 69 762 316 1,147  Notes to the Consolidated Financial Statements continued
for the year ended 31 March 2009
Supporta plc  – Annual Report & Accounts 2009 50
24  PRovisions
Onerous 
lease 
provision 
£’000
Dilapidations/
rectification 
provision 
£’000
Total 
£’000
At 31 March 2008 54 268 322
Additional provision in year 424 8 432
Amount eliminated on disposal (17) (60) (77)
Amount released in year (137) (101) (238)
At 31 March 2009 324 115 439
31 March 2009
 £’000
31 March 2008 
£’000
Current provisions 386 150
Non-current provisions 53 172
439 322
The onerous lease provision represents management’s best estimate of the Group’s net liability for unavoidable costs 
(i.e. the net cost of exiting from the contract, which is the lower of the cost of fulfilling it and any compensation or 
penalties arising from failure to fulfil it) to be incurred for onerous lease contracts. The estimate is based on the terms 
of the leases.
The dilapidations/rectification provision has been made for costs expected to arise at the termination of leases. The 
provision is based on the expected dilapidation costs at the point of acquisition, and can be summarised as follows:
Payable
 within 
1 year 
£’000
Payable
 between 
1-5 years 
£’000
Payable
 after 
5 years 
£’000
Total 
£’000
Independent Living Organisation 34 49 4 87 
Hallam Healthcare (East Midlands) 8 – – 8 
Supporta plc 20 – – 20 
At 31 March 2009 62 49 4 115  Notes to the Consolidated Financial Statements continued
for the year ended 31 March 2009
Supporta plc  – Annual Report & Accounts 2009 51
25  RetiReMent BeneFit oBliGations
Defined contribution plans
The Group operates a defined contribution Group personal pension scheme for the benefit of certain employees.  
The Group contributes to personal pension plans of certain Directors and employees. The Group also operates a 
stakeholder pension plan available to all employees. The assets of the plan are held separately from those of the  
Group in funds under the control of trustees.
The total cost charged to income of £0.19m (2008: £0.26m) represents contributions payable to these schemes by the 
Group at rates specified in the rules of the schemes. As at 31 March 2009, contributions of £0.31m (2008: £0.27m) 
due in respect of the current reporting period had been paid over to the schemes.
Defined benefit plan
The Group contributes to a defined benefit pension schemes for the benefit of certain employees of Supporta Services 
Limited previously employed by Parys Snowdon Payroll Services Limited and Parys Snowdon Group Limited and its 
subsidiaries which have been hived up into it. 
Under the schemes, the employees are entitled to retirement benefits varying between 1.25 per cent and 1.67 per 
cent of final salary for each year of service on attainment of a retirement age of 65. In addition, members who, as 
described above, accrue pension at the rate of 1.25 per cent receive a lump sum on retirement equal to three times 
their pension. No other post retirement benefits are provided. The schemes are funded schemes. The funding level at 
31 March 2009 was 59 per cent (2008: 63 per cent) and there are no partly or wholly unfunded liabilities.
The most recent actuarial valuations of plan assets and the present value of the defined benefit obligation were carried 
out at 31 March 2009 by KPMG LLP, the schemes’ independent actuaries. The present values of the defined obligation, 
the related current service cost and past service cost were measured using the projected unit credit method.
Key assumptions used:
Valuation at 
2009 
%
Valuation at 
2008 
%
Discount rate 7.10 6.45 
Expected rate of salary increases 3.60 4.25 
Future pension increases 3.10 3.75 
Inflation 3.10 3.75 
Mortality – current pensioners 
Male life expectancy at age 60 26.9 years 26.1 years
Mortality – future pensioners
Male life expectancy at age 60 (currently 45) 28.2 years 27.0 years
Mortality rate assumptions are based on publicly available data in the UK.
Amounts recognised in income in respect of these defined benefit schemes are as follows:
2009 
£’000
2008 
£’000
Current service cost 54 120 
Interest cost 539 497 
Expected return on scheme assets (354) (409)
Past service costs – 26 
Gains and losses curtailments – 27 
239 261 Notes to the Consolidated Financial Statements continued
for the year ended 31 March 2009
Supporta plc  – Annual Report & Accounts 2009 52
25 RetiReMent BeneFit oBliGations (continueD)
The current service cost for the year has been included in staff costs.
The current service cost is included within ‘Administrative expenses before share-based payment charge, impairment, 
amortisation and exceptional items’ within the ‘Income Statement’ .
The table below gives a broad indication of the impact on IAS 19 numbers to changes, assumptions and experience.  
All figures are before allowing for deferred tax.
Item
Approximate impact
on current deficit
Effect on IAS 19
profit and loss
charge next year
Increase/reduce discount rate by 0.25% –£0.4m/+£0.4m –£0.2m/+£0.2m
Increase/reduce real salary growth by 0.25% +£0.4m/–£0.4m +£0.005m/–£0.005m
Increase/reduce inflation assumption by 0.25%
(Assumed affects deferred and pensioner increases and not salary increases) +£0.4m/–£0.4m +£0.3m/–£0.3m
Increase/drop in equity market by 5.00%* –£0.1m/+£0.1m –£0.01m/+£0.01m
Increase/reduce expected return on equities assumption by 0.25% – –£0.01m/+£0.01m
*   This shows how an increase or drop prior to 31 March 2009 would have affected next year’s charge. Actual asset 
performance does not affect the charge in the year in which it occurs.
Note that some of the changes illustrated above would take the actuarial basis outside a reasonable range.
Actuarial gains and losses are reported in the statement of recognised income and expense. The gain recognised in 
2009 was £0.51m (2008: £0.49m), and the cumulative gain is £0.52m (2008: £0.01m).
The actual return of the scheme assets was £1.27m (2008: £0.65m).
The amount included in the balance sheet arising from the Group’s obligation in respect of defined benefit retirement 
schemes is as follows:
2009 
£’000
 2008 
£’000
Present value of defined benefit obligations (6,582) (8,540)
Fair value of scheme assets 3,861 5,359 
Deficit in scheme (2,721) (3,181)
Liability recognised in balance sheet (2,721) (3,181)
Movements in the present value of defined benefit obligations in the current period were as follows:
2009 
£’000
2008 
£’000
At 1 April 8,540 9,564 
Current service costs 54 120 
Past service costs – 26 
Interest costs 539 497 
Actuarial gains (2,137) (1,545)
Contributions by plan participants 21 39 
Benefits paid (435) (188)
Gains and losses on curtailments – 27 
At 31 March 6,582 8,540  Notes to the Consolidated Financial Statements continued
for the year ended 31 March 2009
Supporta plc  – Annual Report & Accounts 2009 53
25 RetiReMent BeneFit oBliGations (continueD)
Movements in the fair value of scheme assets in the current period were as follows:
2009 
£’000
 2008 
£’000
At 1 April 5,359 5,907 
Expected return on scheme assets 354 409 
Actuarial gains and (losses) (1,627) (1,058)
Employer Contributions 189 250 
Employee Contributions 21 39 
Benefits paid (435) (188)
At 31 March 3,861 5,359 
The analysis of the scheme assets and the expected rate of return at the balance sheet date was as follows:
       Expected return        Fair value assets
2009
%
2008
%
2009
 £’000
2008
 £’000
Equity instruments 6.75 7.20 2,336 3,221 
Debt instruments 5.40 5.50 776 954 
Property 6.75 7.20 737 1,179 
Other assets – cash 3.75 5.25 12 5 
3,861 5,359 
The overall expected rate of return on assets (see table of assumptions used) has been derived as the weighted 
average of the expected returns from each of the main asset classes. The expected return for each assets class reflects 
a combination of historical performance analysis, the forward-looking view on the financial markets (as suggested by 
the yield available) and the views of investment organisations.
The five year history of experience adjustments are as follows:
2009
 £’000
 2008
 £’000
2007
 £’000
 2006
 £’000
 2005 
£’000
Present value of defined benefit obligations (6,582) (8,540) (9,564) (9,023) (7,496)
Fair value of scheme assets 3,861 5,359 5,907 5,654 4,331 
At 31 March (2,721) (3,181) (3,657) (3,369) (3,165)
Experience adjustments on scheme liabilities (306) 56 – 648 – 
Percentage of Scheme Liabilities 5% (1%) – (7%) –
Experience adjustments on scheme assets (1,627) (1,058) (233) 900 (75)
Percentage of Scheme Liabilities (42%) (20%) (4%) 16% (2%)
Over the accounting period, the Group contributed to the defined benefit at a rate of 14.9 per cent of pensionable 
salaries (inclusive of the cost of administrative expenses) plus £10,000 per month. From 1 April 2009, the Group 
will contribute 15.1 per cent of pensionable salaries plus £12,500 per month in respect of the cost of administrative 
expenses. In addition, the Group will contribute a further £26,000 per month in accordance with the Recovery Plan 
dated 2 December 2008.
The estimated amount of contributions expected to be paid to the scheme during the financial year ending  
31 March 2010 is £0.50. Notes to the Consolidated Financial Statements continued
for the year ended 31 March 2009
Supporta plc  – Annual Report & Accounts 2009 54
26 shaRe caPital 2009 
£’000
2008 
£’000
Authorised:
100,000,000 ordinary shares of 5p each (2008: 100,000,000) 5,000 5,000
Allotted, called up and fully paid:
86,456,352 ordinary shares of 5p each (2008: 81,547,450) 4,323 4,077
Allotments during the year of new ordinary 5p shares were as follows:
3 June 2008 –  4,908,902 shares were issued in order to satisfy the deferred consideration relating to the 
acquisition in November 2006 of TerraQuest Solutions Limited
There was no exercise of employee share options during the year.
All ordinary shares carry equal voting rights, and rights to residual assets.
27 shaRe-BaseD P ayMents
The Group plan provides for a grant price equal to the average quoted market price of the Group shares for the three 
dealing days prior to the date of the grant. There is no vesting period. If the options remain unexercised after a period 
of 10 years from the date of grant, the options expire. Furthermore, options are forfeited after the expiry of 30 days 
from the date the employee leaves the Group.
2009 
Options exercised 
2008
Options exercised
 2009 
Weighted average
 exercise price
 (pence)
2008
 Weighted average 
exercise price
 (pence)
Outstanding at 1 April 5,300,372 5,194,553 61.1 66.1 
Grant during the year 1,560,000 1,565,902 26.0 60.7 
Forfeited during the year (692,999) (1,460,083) 52.3 78.1 
Exercised during the year – – – – 
Expired during the year – – – – 
Outstanding at 31 March 6,167,373 5,300,372  53.3 61.1 
Exercisable at 31 March 6,167,373 5,300,372  53.3 61.1 
No share options were exercised in the year ended 31 March 2009 or 2008. The options outstanding at 31 March 
2009 had an exercise price between 26.0p and 89.5p (2008: 40.0p and 89.5p). The estimated fair value of options 
granted in the year using the Black-Scholes method, was 2.4p per share (2008: 2.0p per share)
On 7 August 2008 1,560,000 share options were granted at 26p per share. There is no vesting period. If the options 
remain unexercised after a period of 10 years from the date of grant, the options expire. Furthermore, options are 
forfeited after the expiry of 30 days from the date the employee leaves the Group. Notes to the Consolidated Financial Statements continued
for the year ended 31 March 2009
Supporta plc  – Annual Report & Accounts 2009 55
27 shaRe-BaseD P ayMents (continueD)
The inputs into the Black-Scholes valuation model for options granted during the year were as follows:
2009 2008
Weighted average share price 23.5p 36.6p
Weighted average exercise price 53.3p 60.8p
Expected volatility 24.6% 24.3%
Expected life 4 years 4 years
Risk free rate 4.6% 4.5%
Expected dividend yield 0% 0%
The weighted average contractual life of the options is 8.57 years (2008: 8.51 years).
Expected volatility was determined by calculating the historic volatility of the Group’s share price over the previous  
six years. The expected life used in the model has been adjusted, based on management’s best estimate, for the effects 
of non-transferability, exercise restrictions, and behavioural conditions.
The Group recognised total expenses of £0.18m (2008: £0.26m) relating to equity-settled share-based payment 
transactions in 2009.
The weighted average share options during the year are disclosed in the table below:
2009 
options exercised
2008
 options exercised
2009 
weighted average
 exercise price 
(pence)
2008
 weighted average
 exercise price 
(pence)
Outstanding at 1 April 5,300,372 5,194,553 61.1 66.1 
Grant during the year 1,376,219 115,479 26.0 60.7 
Forfeited during the year (107,745) (954,243) 52.3 78.1 
Exercised during the year 0 0 0.0 0.0 
Expired during the year 0 0 0.0 0.0 
Weighted average  
Outstanding at 31 March 6,568,846 4,355,789 53.3 61.1 
Weighted average 
Exerciseable at 31 March 6,568,846 4,355,789 53.3 61.1 
28 acQuisition oF suBsiDiaRy During the year the Company purchased the private care contracts from a sole trader trading as Helping Hands for 
£84,000. All of this cost was treated as an addition to customer related contracts and fully amortised in the year 
ending 31 March 2009. Notes to the Consolidated Financial Statements continued
for the year ended 31 March 2009
Supporta plc  – Annual Report & Accounts 2009 56
29 DisPosal oF suBsiDiaRy As referred to in note 8, on 24 March 2009 the Group disposed of its subsidiaries Supporta Professional Services Limited  
and Bay Associates Consulting Limited.
The net assets of the subsidiaries at the date of disposal and at 31 March 2009 were as follows:
24 March 2009 
£’000
31 March 2008 
£’000
Property, plant and equipment 55 138 
Current assets 2,319 4,988 
Current liabilities (3,082) (5,521)
Provisions and deferred tax (94) (104)
Attributable goodwill 10,346 8,166 
9,544 7,667 
Loss on disposal (9,544)
Total consideration –
Net cash inflow arising on disposal: –
Cash consideration –
–
On 4 May 2007 the Group discontinued its payroll operations when the business was disposed of. 
The total consideration of £3.70m was received as follows:
Year ending
31 March 2009
Year ending
31 March 2008
185 3,515 
The impact of Supporta Professional Services Limited, Bay Associates Consulting Limited and the payroll division on 
the Group’s results and its cashflows in the current and prior year is disclosed in note 8.
The maximum consideration receivable in respect of the disposal of Supporta Professional Services Limited and 
Bay Associates Consulting Limited is £408,718, payable wholly in cash. In addition, under the terms of the disposal 
agreement, certain debts amounting to approximately £349,000 will be paid over to the Company if they are 
successfully recovered by the purchaser, thereby potentially increasing the consideration receivable. Details of the 
consideration structure are set out below:
£100,000 payable six months after completion; •	
£204,359 payable quarterly further to the collection of debts and subject to the first £100,000 being paid into an •	
escrow account from which the Purchaser can fund dilapidations on the exercise of break clauses in leases and 
adjustment further to completion accounts; and
£104,359 payable on completion’s first anniversary subject to adjustment further to completion accounts. •	
All monies receivable are dependant upon completion net assets reaching certain levels and therefore none of the 
proceeds described above are guaranteed. Although the Group expects to receive the majority of the consideration  
it has taken the prudent view that no money will be received. Any consideration received will be disclosed as a profit 
on sale of subsidiaries in the year ended 31 March 2010. 
The proceeds from the sale will be used to pay down the Company’s debt. Notes to the Consolidated Financial Statements continued
for the year ended 31 March 2009
Supporta plc  – Annual Report & Accounts 2009 57
30 caPital coMMitMents
2008 
£’000
2007 
£’000
Commitments for the acquisition of property, plant and equipment – 300
31 continGent liaBilities
The Group’s Record Management operation, Supporta Datacare, occupies premises in Upper Heyford, Oxfordshire 
which are currently subject to a planning application issue between the landlord for the premises, the North 
Oxfordshire Consortium (‘NOC’) – a group of property developers and house builders, and Cherwell District Council. 
This issue has taken the form of a Public Inquiry planning application appeal and final ruling on the Public Inquiry is 
expected to be handed down by the Secretary of State for Communities and Local Government no later than the end 
of August 2009.
Separately, Supporta has lodged a planning application for temporary consent to use the premises for their existing 
use whilst the Public Inquiry appeal was resolved. This application was initially rejected by Cherwell District Council 
and Supporta has appealed this ruling. We continue a constructive dialogue about the economic impact both on 
the Group and the local economy with the Council who have invited us to amend our planning application and have 
agreed to reconsider the amendment subject to agreed conditions being placed upon the application.
There is a possibility that both Supporta and the NOC will be unsuccessful in their appeals which will require Supporta 
Datacare to either vacate or relocate from some of their current buildings. It is probable that a transitional period of 
no less than three years to 31 March 2012 will be granted and we are negotiating with the authority to extend this to 
up to 18 years if the NOC appeal is unsuccessful.
Given the uncertain nature of the negotiations at this stage it is not possible to give a reliable estimate of the 
economic impact on the Group if we or NOC were to be unsuccessful.
The Group has entered into a number of contracts for which the third party has the benefit of a bank guarantee for 
our obligations under these contracts. Such guarantees total £0.60m (2008: £0.31m). Upon disposal of the Payroll 
division on 4 May 2007 the Group provided tax warranties to the acquirer which expire on 4 May 2014. Upon disposal 
of Supporta Professional Services Limited and Bay Associates Consulting Limited on 24 March 2009 the Group 
provided tax warranties to the acquirer which expire on 24 March 2016.
32 oPeRatinG lease aRRanGeMents
The minimum lease payments under non-cancellable operating lease rentals are in aggregate as follows:
           2009           2008
Land and 
buildings
 £’000
Other 
£’000 
Land and 
buildings
 £’000 
Other 
£’000
In one year or less 306 75 324 – 
Between one and five years 305 102 421 177 
Over five years 121 – 296 – 
732 177 1,041 177 
Operating lease expense 997 177 1,098 177  Notes to the Consolidated Financial Statements continued
for the year ended 31 March 2009
Supporta plc  – Annual Report & Accounts 2009 58
33  RelateD P aRty tRansactions
Transactions between the Company and its subsidiaries, which are related parties, have been eliminated on 
consolidation and are not disclosed in this note.
Remuneration of key management personnel
The remuneration of the Directors, who are the key management personnel of the Group, is set out in aggregate in the 
‘Directors remuneration statement’ for each of the categories specified in IAS 24: ‘Related Party Disclosures’ .
One Director (2008: 1) is accruing benefits under the money purchase scheme.
The highest paid Director in the year received remuneration of £346,000 (2008: £175,000).
The pension contributions of the highest paid Director were £Nil (2008: £Nil).
Trading transactions
During the year, Group companies entered into the following transactions with related parties who are not members 
of the Group. 
During the year the Group accrued costs of £3,432 to J Curran (spouse of M Curran) for rental of a property which 
is owned by M Curran’s personal pension scheme. This amount, together with a balance owed at 31 March 2008 of 
£13,525, was paid during the year ending 31 March 2009.
The lease on this property expired during the year and there was no balance owing at 31 March 2009.
Any payments to the pension scheme are dealt with in the pension scheme note. 
34  chanGes in shaReholDeRs’ eQuity
Share 
capital 
£’000
Share
 premium
 account
 £’000
Share-based
 payment 
reserves 
£’000
Retained
earnings
reserve
 £’000 
Hedging
 reserve 
£’000
Total
 £’000
At 1 April 2007 3,370 30,320 375 (9,460) 109 24,714 
Total recognised income and expense – – – (1,248) (87) (1,335)
Share-based payment reserves movement – – 262 – – 262 
Issue of shares in the period 707 – – – – 707 
Premium on allotment during the period – 4,553 – – – 4,553 
At 31 March 2008 4,077 34,873 637 (10,708) 22 28,901 
Total recognised income and expense – – – (12,752) (1,128) (13,880)
Share-based payment reserves movement – – 178 – – 178 
Issue of shares in the period 246 – – – – 246 
Premium on allotment during the period – 866 – – – 866 
At 31 March 2009 4,323 35,739 815 (23,460) (1,106) 16,311
All of the amounts above are attributable to the shareholders of the parent. Notes to the Consolidated Financial Statements continued
for the year ended 31 March 2009
Supporta plc  – Annual Report & Accounts 2009 59
34  chanGes in shaReholDeRs’ eQuity (continueD)
Share capital
The share capital account includes the par value for all shares issued and outstanding.
Share premium account
The share premium account comprises the premium over nominal value on issued shares. The use of this reserve is 
restricted by the Companies Act 1985.
Retained earnings
The retained earnings reserve includes the accumulated profits and losses arising from the consolidated income 
statements and certain items from the statements of recognised income and expense attributable to equity 
shareholders less distributions to shareholders.
Share-based payment reserve
The share-based payment represents the cumulative amount which has been recognised in connection with  
share-based payments, less any amount transferred to retained earnings in the exercise of share warrants.
Hedging reserve
The hedging reserve represents the cumulative amount which has been recognised in connection with interest rate swaps.
35  cash GeneRateD FRoM oPeRations
2009 
£’000
2008 
£’000
(Loss)/profit before tax on continuing operations (2,825) 251 
Loss before tax on discontinuing operations (10,910) (1,153)
Loss before tax (13,735) (902)
Adjustments for:
Depreciation of property, plant and equipment 272 383 
Impairment of goodwill – continuing 3,652 – 
Impairment of goodwill – discontinuing – 218 
Amortisation of intangible assets 988 983 
Share-based payment charge 178 262 
Gain on disposal of property, plant and equipment – (19)
Loss/(gain) on disposal of operation 9,544 (167)
Finance costs 1,525 1,396 
Operating cash flows before movements in working capital 2,424 2,154 
Decrease/(increase) in receivables 541 (331)
Increase in payables 423 75 
Cash generated by operations 3,388 1,898  Supporta plc  – Annual Report & Accounts 2009 60
Five Year Summary
for the year ended 31 March 2009
              Prepared under IFRS            Prepared under UK GAAP
2009 
£’000
2008 
£’000 
2007 
£’000 
2006 
£’000
2005 
£’000
REVENUE 53,469 46,233 42,708 29,102 20,471 
OPERATING (LOSS)/PROFIT (1,300) 1,660 (1,474) 571 (686)
Net finance costs (1,525) (1,409) (1,060) (414) (186)
(LOSS)/PROFIT BEFORE TAX FROM  
CONTINUED OPERATIONS (2,825) 251 (2,534) 157 (872)
Taxation 300 (272) 161 (173) (89)
(2,525) (21) (2,373) (16) (961)
Loss for the year from
discontinued operations (10,910) (1,571) (3,691) – –
LOSS AFTER TAXATION (13,435) (1,592) (6,064) (16) (961)
Equity minority interests – – – (75) 27 
LOSS ATTRIBUTABLE TO THE EQUITY HOLDER 
OF THE PARENT (13,435) (1,592) (6,064) (91) (934)
Dividend per share – – – – –
Loss per share – basic (15.70) (2.24) (9.40) (0.18) (2.82) Supporta plc  – Annual Report & Accounts 2009 61
Parent Company Financial Statements
The separate financial statements of Supporta plc are presented on pages 65 to 71 as required by the Companies Act  
1985 (‘the Act’). The Group has elected not to adopt International Financial Reporting Standards in the individual Company 
accounts for the parent Company and subsidiary undertakings, and accordingly these financial statements have been 
prepared under UK accounting standards and in accordance with the Act. They are therefore presented separately to the 
Group consolidated financial statements which have been prepared under International Financial Reporting Standards. Supporta plc  – Annual Report & Accounts 2009 62
Report of the Independent Auditor to the Members of Supporta plc
We have audited the parent Company financial statements of Supporta plc for the year ended 31 March 2009 which 
comprise the balance sheet, principal accounting policies, and notes 1 to 15. These parent Company financial statements 
have been prepared under the accounting policies set out therein.
We have reported separately on the Group financial statements of Supporta plc for the year ended 31 March 2009.
This report is made solely to the Company’s members, as a body, in accordance with Section 235 of the Companies Act 1985. 
Our audit work has been undertaken so that we might state to the Company’s members those matters we are required to state 
to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume 
responsibility to anyone other than the Company and the Company’s members as a body, for our audit work, for this report,  
or for the opinions we have formed.
ResPective ResPonsiBilities oF DiRectoRs anD auDitoRs
The Directors’ responsibilities for preparing the Annual Report and the parent Company financial statements in accordance 
with United Kingdom law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting 
Practice) are set out in the Statement of Directors’ Responsibilities.
Our responsibility is to audit the parent Company financial statements in accordance with relevant legal and regulatory 
requirements and International Standards on Auditing (UK and Ireland).
We report to you our opinion as to whether the parent Company financial statements give a true and fair view and  
whether the parent Company financial statements have been properly prepared in accordance with the Companies Act 
1985. We also report to you whether in our opinion the Directors’ Report is consistent with the parent Company financial 
statements. The information given in the Directors’ Report includes that specific information presented in the Business 
Review that is cross referred from the Business Review section of the Directors’ Report.
In addition we report to you if, in our opinion, the Company has not kept proper accounting records, if we have not 
received all the information and explanations we require for our audit, or if information specified by law regarding 
Directors’ remuneration and other transactions is not disclosed.
We read other information contained in the Annual Report and consider whether it is consistent with the audited parent 
Company financial statements. This other information comprises only the Financial Highlights, Chairman’s Statement, Chief 
Executive’s Report, Financial Director’s Report, the Directors’ Report and the Corporate Governance Statement. We consider 
the implications for our report if we become aware of any apparent misstatements or material inconsistencies with the 
parent Company financial statements. Our responsibilities do not extend to any other information.
Basis oF auDit oPinion
We conducted our audit in accordance with International Standards on Auditing (UK and Ireland) issued by the Auditing 
Practices Board. An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in the 
parent Company financial statements. It also includes an assessment of the significant estimates and judgments made by 
the Directors in the preparation of the parent Company financial statements, and of whether the accounting policies are 
appropriate to the Company’s circumstances, consistently applied and adequately disclosed.
We planned and performed our audit so as to obtain all the information and explanations which we considered necessary 
in order to provide us with sufficient evidence to give reasonable assurance that the parent Company financial statements 
are free from material misstatement, whether caused by fraud or other irregularity or error. In forming our opinion we also 
evaluated the overall adequacy of the presentation of information in the parent Company financial statements. 
oPinion
In our opinion:
the parent Company financial statements give a true and fair view, in accordance with United Kingdom Generally •	
Accepted Accounting Practice, of the state of the Company’s affairs as at 31 March 2009;
the parent Company financial statements have been properly prepared in accordance with the Companies Act 1985; and •	
the information given in the Directors’ Report is consistent with the financial statements. •	
GRant thoRnton uK llP 
ReGisteReD auDitoR 
chaRteReD accountants
OXFORD 
22 June 2009 Supporta plc  – Annual Report & Accounts 2009 63
Company Balance Sheet
Notes
2009
£'000
2008
£'000
FIXED ASSETS
Tangible assets 3 12 281 
Investments 4 17,292 23,583 
17,304 23,864 
CURRENT ASSETS
Debtors 5 24,315 29,612 
Cash at bank and in hand 6 – 411 
24,315 30,023 
CREDITORS: Amounts falling due within one year 7 (15,861) (18,901)
NET CURRENT ASSETS 8,454 11,122 
TOTAL ASSETS LESS CURRENT LIABILITIES 25,758 34,986 
CREDITORS: Amounts falling due after more than one year 8 (15,249) (12,280)
PROVISIONS FOR LIABILITIES 9 (20) (20)
10,489 22,686 
CAPITAL AND RESERVES
Called up share capital 11 4,323 4,077 
Share premium account 12 35,739 34,873 
Profit and loss account 12 (30,388) (16,901)
Share-based payment reserve 12 815 637 
TOTAL SHAREHOLDERS’ FUNDS 13 10,489 22,686 
The notes on pages 65 to 71 form part of these accounts.
The accounts were approved by the Board of Directors on 22 June 2009.
J Jasper  D Xiberras 
Director  Director Supporta plc  – Annual Report & Accounts 2009 64
Company Accounting Policies
Basis oF PReP aRation
The Company financial statements have been prepared in accordance with applicable United Kingdom accounting 
standards and under the historical cost convention.
The Principal Accounting Policies of the Company are set out below. The policies have remained unchanged from the previous 
period. The policies remain the most appropriate for the year.
tanGiBle FiXeD assets anD DePReciation
Tangible fixed assets are stated at cost, net of depreciation. Depreciation is calculated to write down the cost less estimated 
residual value of all tangible fixed assets by equal annual instalments over their estimated useful economic lives. The range of 
estimated useful lives for each major assets category, which are reviewed annually are:
Office equipment, fixtures and fittings (including computer equipment) and motor vehicles 3 to 8 years
leaseD assets
Assets held under finance leases and hire purchase contracts are capitalised in the balance sheet and depreciated over their 
estimated useful economic lives. The interest element of leasing payments represents a constant proportion of the capital 
balance outstanding and is charged to the profit and loss account over the period of the lease. All other leases are regarded 
as operating leases and the payments made under them are charged to the profit and loss account on a straight-line basis 
over the lease term.
investMents
Investments are included at cost less amounts written off.
DeFeRReD taXation
Deferred tax is recognised on all timing differences where the transactions or events that give the Company an obligation 
to pay more tax in the future, or a right to pay less tax in the future, have occurred by the balance sheet date. Deferred tax 
assets are recognised when it is more likely than not that they will be recovered. Deferred tax is measured using rates of 
tax that have been enacted or substantively enacted by the balance sheet date.
Financial instRuMents
Financial assets are recognised in the balance sheet at the lower of cost and net realisable value.
Income and expenditure arising on the financial instruments is recognised on the accruals basis and credited or charged  
to the profit and loss account in the financial period to which it relates.
RetiReMent BeneFits
Defined contribution scheme
The pension costs charged against profits are the contributions payable to individual policies in respect of the 
accounting period.
shaRe-BaseD P ayMents
The Company operates several share option plans for key employees. All share-based payment arrangements granted after 
7 November 2002 that had not vested prior to 1 April 2006 are recognised in the financial statements.
All goods and services received in exchange for the grant of any share-based payment are measured at their fair values. 
Where employees are rewarded using share-based payments, the fair values of employees’ services are determined 
indirectly by reference to the fair value of the instrument granted to the employee. This fair value is appraised at the grant 
date and excludes the impact of non-market vesting conditions.
All equity-settled share-based payments are ultimately recognised as an expense in the profit and loss account with a 
corresponding credit to ‘share-based payment reserve’ .
If vesting periods or other non-market vesting conditions apply, the expense is allocated over the vesting period, based 
on the best available estimate of the number of share options expected to vest. Estimates are revised subsequently if 
there is any indication that the number of share options expected to vest differs from previous estimates. Any cumulative 
adjustment prior to vesting is recognised in the current period. No adjustment is made to any expense recognised in prior 
periods if share options that have vested are not exercised.
Upon exercise of share options, the proceeds received net of attributable transaction costs are credited to share capital, 
and where appropriate share premium. Supporta plc  – Annual Report & Accounts 2009 65
Notes to the Company Financial Statements
for the year ended 31 March 2009
1  PRoFit anD loss account
The Company’s loss for the year is £13.49m (2008: loss £4.38m). As permitted by s230(3) of the Companies Acts 1985, 
a separate profit and loss account has not been presented.
2  staFF costs
2009
£’000
2008 
£’000
Staff costs during the year were:
Wages and salaries 917 1,279 
Social security costs 103 172 
Redundancy 22 116 
Pension costs 14 35 
1,056 1,602 
2009
No.
2008
No.
The average number of employees of the Group during the year was:
Directors 5 6 
Corporate 7 17 
12 23 
Nil Directors (2008: Nil) are accruing benefits under the money purchase scheme.
The highest paid Director in the year achieved remuneration of £346,000 (2008: £175,000).
The pension contributions of the highest paid Director were £Nil (2008: £Nil).
3  tanGiBle FiXeD asssets
Office
equipment
£’000
Computer
software
£’000
Total
£’000
Cost:
At 1 April 2008 366 146 512 
Additions 3 – 3 
Disposals (369) (14) (383)
At 31 March 2009 – 132 132 
Depreciation:   
At 1 April 2008 122 109 231 
Provided in the year 23 23 46 
Disposals (145) (12) (157)
At 31 March 2009 – 120 120 
Net book value:
At 31 March 2009 – 12 12 
At 31 March 2008 244 37 281  Supporta plc  – Annual Report & Accounts 2009 66
Notes to the Company Financial Statements continued
for the year ended 31 March 2009
4 FiXeD asset investMents
Subsidiary
undertaking
£’000
Cost and net book amount:
At 1 April 2008 23,583 
Additions 2,402 
Disposal (8,693)
At 31 March 2009 17,292
The addition to fixed asset investments represents the purchase of additional shares in Supporta Professional Services 
Limited on 23 March 2009 prior to the disposal on 24 March 2009.
The disposal of fixed asset investments represents the cost of the investment of Supporta Professional Services Limited 
disposed of on 24 March 2009.
At 31 March 2009, the principal undertakings where the Group held 20 per cent or more of the equity share capital 
are shown below. A full list of subsidiary undertakings is listed on the Company annual return which is filed at 
Companies House and is also available from the Company Secretary upon request.
Proportion held
Subsidiary 
undertakings
Country of 
incorporation
Class of share 
capital held
By parent 
Company
By 
subsidary 
Nature of 
business
Supporta Care Limited United Kingdom Ordinary 100%
Home and social 
care provision
Supporta Services 
Limited United Kingdom Ordinary 100% Support services
Staff VMS Limited United Kingdom Ordinary 100% Back office services
Independent Living 
Organisation Limited United Kingdom Ordinary 100%
Home and social 
care provision
Supporta Care Scotland 
Limited (formerly 
Strathaven Nursing 
Homes Limited) United Kingdom Ordinary 100%
Home and social 
care provision
Datacare Business 
Systems Limited United Kingdom Ordinary 100%
Data storage 
and scanning
TerraQuest Solutions 
Limited United Kingdom Ordinary 100%
Business process 
outsourcing and 
consultancy Supporta plc  – Annual Report & Accounts 2009 67
Notes to the Company Financial Statements continued
for the year ended 31 March 2009
5 DeBtoRs
2009
£’000
2008
£’000
Trade debtors – 250 
Amounts owed by Group undertakings 23,834 28,629 
Social security and other taxes 139 – 
Corporation tax – 139 
Other debtors 302 142 
Prepayments and accrued income 40 452 
24,315 29,612 
6 cash at BanK anD in hanD
2009
£’000
2008
£’000
Cash in Escrow – 411 
7 cReDitoRs: aMounts FallinG Due within one yeaR
2009 
£’000
2007 
£’000
Bank loans and overdrafts 1,750 8,340 
Trade creditors 294 568 
Amounts owed to Group undertakings 12,808 7,226 
Social security and other taxes 53 224 
Other creditors 25 –
Accruals and deferred income 871 322 
Deferred consideration – 2,221 
Amounts due under hire purchase contracts 60 – 
15,861 18,901 
The bank loans and overdraft are secured by a fixed and floating charge over all assets of the Group.
There are no amounts due under hire purchase contracts. Supporta plc  – Annual Report & Accounts 2009 68
Notes to the Company Financial Statements continued
For the year ended 31 March 2009
8  cReDitoRs: aMounts FallinG Due aFteR MoRe than one yeaR
2009 
£’000
2008 
£’000
Bank loans and overdraft 15,113 12,280 
Amounts due under hire purchase contracts 136 – 
15,249 12,280 
9  PRovisions FoR liaBilities
2009 
£’000
2008 
£’000
Dilapidation provision 20 20 
20 20 
10  BoRRowinGs
2009 
£’000 
2008 
£’000
Within one year, or on demand:
Bank and other borrowings 1,750 8,340 
After one year and within two years:
Bank and other borrowings 4,266 3,145 
Between two and five years:
Bank and other borrowings 10,847 9,135 
16,863 20,620 
11  shaRe caPital 2009 
£’000
2008 
£’000
Authorised:
100,000,000 ordinary shares of 5p each (2008: 100,000,000) 5,000 5,000 
Allotted, called up and fully paid:
86,456,352 ordinary shares of 5p each (2008: 81,547,450) 4,323 4,077 
Allotments during the year of new ordinary 5p shares were as follows: 
3 June 2008 –  4,908,902 shares were issued in order to satisfy the deferred consideration relating to the 
acquisition in November 2006 of TerraQuest Solutions Limited
There were no exercise of employee share options during the year.
All ordinary shares carry equal voting rights, and rights to residual assets. Supporta plc  – Annual Report & Accounts 2009 69
Notes to the Company Financial Statements continued
For the year ended 31 March 2009
12  shaRe PReMiuM account anD ReseRves
Share premium 
account 
£’000
Profit and loss 
account 
£’000 
Share-based 
payment reserves
 £’000
At 1 April 2008 34,873 (16,901) 637 
Retained loss for the year – (13,487) –
FRS 20 share-based payment reserve movement – – 178 
Premium on allotment during the year 866 – –
At 31 March 2009 35,739 (30,388) 815 
13  Reconciliation oF MoveMents in shaReholDeRs’ FunDs
2009 
£’000
2008 
£’000
Loss for the financial year (13,487) (4,380)
FRS 20 share-based payment reserve movement 178 262 
Issue of shares 1,112 5,260 
Net (decrease)/increase in shareholders’ funds (12,197) 1,142 
Shareholders’ funds at 1 April 22,686 21,544 
Shareholders’ funds at 31 March 10,489 22,686 
14 Pension scheMes
The Company contributes to personal pension schemes of certain Directors and employees. The Company operates  
a stakeholder pension plan available to all employees.
The Company does not operate a defined benefits scheme. Supporta plc  – Annual Report & Accounts 2009 70
15  shaRe-BaseD P ayMents
The Group plan provides for a grant price equal to the average quoted market price of the Group shares for the three 
dealing days prior to the date of the grant. There is no vesting period. If the options remain unexercised after a period 
of 10 years from the date of grant, the options expire. Furthermore, options are forfeited after the expiry of 30 days 
from the date the employee leaves the Group. 
2009 
options exercised
2008
 options exercised
2009 
weighted average
 exercise price 
(pence)
2008
 weighted average
 exercise price 
(pence)
Outstanding at 1 April 5,300,372 5,194,553 61.1 66.1 
Grant during the year 1,560,000 1,565,902 26.0 60.7 
Forfeited during the year (692,999) (1,460,083) 52.3 78.1 
Exercised during the year – – – – 
Expired during the year – – – – 
Outstanding at 31 March 6,167,373 5,300,372 53.3 61.1 
Exercisable at 31 March 6,167,373 5,300,372 53.3 61.1 
No share options were exercised in the year ended 31 March 2009 or 2008.
The options outstanding at 31 March 2009 had an exercise price between 26.0p and 89.5p (2008: 40.0p and 89.5p). The 
estimated fair value of options granted in the year using the Black-scholes method, was 2.4p per share (2008: 2.0p per share).
On 7 August 2008 1,560,000 share options were granted at 26 pence per share. There is no vesting period. If the 
options remain unexercised after a period of 10 years from the date of grant, the options expire. Furthermore, options 
are forfeited after the expiry of 30 days from the date the employee leaves the Group.
The inputs into the Black-Scholes valuation model for options granted during the year were as follows:
2009 2008
Weighted average share price 23.5p 36.6p 
Weighted average exercise price 53.3p 60.8p
Expected volatility 24.6% 24.3%
Expected life 4 years 4 years
Risk free rate 4.6% 4.5%
Expected dividend yield 0% 0%
The weighted average contractual life of the options is 8.57 years (2008: 8.51 years).
Expected volatility was determined by calculating the historic volatility of the group’s share price over the previous  
6 years. The expected life used in the model has been adjusted, based on managements’s best estimate, for the effects 
of non-transferability, exercise restrictions, and behavioural conditions.
The Group recognised total expenses of £0.18m (2008: £0.26m) relating to equity-settled share-based payment 
transactions in 2009. 
Notes to the Company Financial Statements continued
For the year ended 31 March 2009 Supporta plc  – Annual Report & Accounts 2009 71
Notes to the Company Financial Statements continued
For the year ended 31 March 2009
15  shaRe-BaseD P ayMents (continueD)
The weighted average share options during the year are disclosed in the table below:
2009 
options exercised
2008
 options exercised
2009 
weighted average
 exercise price 
(pence)
2008
 weighted average
 exercise price 
(pence)
Outstanding at 1 April 5,300,372 5,194,553 61.1 66.1 
Grant during the year 1,376,219 115,479 26.0 60.7 
Forfeited during the year (107,745) (954,243) 52.3 78.1 
Exercised during the year 0 0 0.0 0.0 
Expired during the year 0 0 0.0 0.0 
Weighted average  
Outstanding at 31 March 6,568,846 4,355,789 53.3 61.1 
Weighted average 
Exerciseable at 31 March 6,568,846 4,355,789 53.3 61.1  Supporta plc  – Annual Report & Accounts 2009 72
Company Information
coMP any ReGistRation nuMBeR
04002389
ReGisteReD oFFice
Eversheds House
70 Great Bridgewater Street 
Manchester 
M1 5ES 
United Kingdom 
DiRectoRs
Dr C Grace Non-executive Chairman
J Jasper Group Chief Executive
D Xiberras Group Finance Director
B Walsh Managing Director, Supporta Care
N Scholte Non-executive Director
secRetaRy S Birks
BanKeRs
Barclays Bank Plc
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PO Box 11
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Eversheds LLP
Eversheds House
70 Great Bridgewater Street
Manchester
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Chartered Accountants
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Dedicated to People Dedicated to People
Annual Report and Accounts 2009
Supporta plc Annual Report and Accounts 2009
Supporta plc
70 Great Bridgewater Street,  
Manchester M1 5ES
t 01527 575232 
f 01527 835903
w www.supportaplc.com 
e betterlives@supportaplc.com