Source document: Auto-Trader_2019

Question: What was the weighted average market value per ordinary share for SIP awards released in 2019?
Facts: 386.1p
Answer: 386.1p

Question: What does the Shares released prior to the vesting date relate to?
Facts: those attributable to good leavers as defined by the scheme rules
Answer: those attributable to good leavers as defined by the scheme rules

Question: For which years was the amount Outstanding at 31 March calculated in?
Facts: 2018; 2019
Answer: 2019; 2018

Question: What was the change in the dividend shares awarded in 2019 from 2018?
Facts: 4,518; 9,778
Derivation: 4,518-9,778
Answer: -5260

Question: What was the change in the amount Outstanding at 31 March in 2019 from 2018?
Facts: 320,872; 690,791
Derivation: 320,872-690,791
Answer: -369919

Question: What was the percentage change in the amount Outstanding at 31 March in 2019 from 2018?
Facts: 320,872; 690,791
Derivation: (320,872-690,791)/690,791
Answer: -53.55 percent

Question: What is the change to the classification for carrying amount of financial assets?
Facts: previously recognised as loans and receivables under IAS 39 now classified as amortised cost under IFRS 9, represents the maximum credit exposure
Answer: previously recognised as loans and receivables under IAS 39 now classified as amortised cost under IFRS 9, represents the maximum credit exposure

Question: What was the maximum exposure to credit risk at 31 March 2019?
Facts: £59.1m
Answer: £59.1m

Question: What are the geographic regions involving the maximum exposure to credit risk for trade receivables at the reporting date?
Facts: Ireland; UK
Answer: UK; Ireland

Question: In which year was the amount for Ireland larger?
Facts: 2018
Derivation: 0.5>0.4
Answer: 2018

Question: What was the change in the amount for Ireland?
Facts: 0.4; 0.5
Derivation: 0.4-0.5
Answer: -0.1 million

Question: What was the percentage change in the amount for Ireland?
Facts: 0.4; 0.5
Derivation: (0.4-0.5)/0.5
Answer: -20 percent

Question: What is the Group's assumptions on mortality?
Facts: mortality will be in line with nationally published mortality table S2NA with CMI 2018 projections related to members’ years of birth with long-term rate of improvement of 1.5% per annum
Answer: mortality will be in line with nationally published mortality table S2NA with CMI 2018 projections related to members’ years of birth with long-term rate of improvement of 1.5% per annum

Question: What is the current average life expectancy in 2019 for a male member aged 65 in years?
Facts: 86.8
Answer: 86.8

Question: For which years is the average life expectancy for a pensioner retiring at age 65 provided for?
Facts: 2018; 2019
Answer: 2019; 2018

Question: In which year was the average life expectancy for a male member aged 65 higher?
Facts: 2018
Derivation: 87.3>86.8
Answer: 2018

Question: What was the change in the average life expectancy for a male member aged 65 in 2019 from 2018?
Facts: 86.8; 87.3
Derivation: 86.8-87.3
Answer: -0.5

Question: What was the percentage change in the average life expectancy for a male member aged 65 in 2019 from 2018?
Facts: 86.8; 87.3
Derivation: (86.8-87.3)/87.3
Answer: -0.57 percent

Question: What was the number of options granted in 2019?
Facts: 452,695
Answer: 452,695

Question: What was the weighted average market value per ordinary share for PSP options exercised in 2019?
Facts: 445.0p
Answer: 445.0p

Question: For which years were the number of options outstanding at 31 March calculated in?
Facts: 2018; 2019
Answer: 2019; 2018

Question: How many items in the table had values provided in 2019 but not in 2018?
Facts: Dividend shares awarded; Exercisable at 31 March; Options exercised in the year
Derivation: Dividend shares awarded##Options exercised in the year##Exercisable at 31 March
Answer: 3

Question: What was the change in the amount Outstanding at 1 April in 2019 from 2018?
Facts: 2,682,738; 3,104,563
Derivation: 3,104,563-2,682,738
Answer: 421825

Question: What was the percentage change in the amount Outstanding at 1 April in 2019 from 2018?
Facts: 2,682,738; 3,104,563
Derivation: (3,104,563-2,682,738)/2,682,738
Answer: 15.72 percent

Question: Who approved the financial statements?
Facts: the Board of Directors
Answer: the Board of Directors

Question: In which years was the total equity calculated?
Facts: 2018; 2019
Answer: 2019; 2018

Question: What were the components making up current assets?
Facts: Cash and cash equivalents; Debtors
Answer: Debtors; Cash and cash equivalents

Question: In which year was the amount of Investments higher?
Facts: 2019
Derivation: 1,216.0>1,212.9
Answer: 2019

Question: What was the change in Capital redemption reserve in 2019 from 2018?
Facts: 0.5; 0.7
Derivation: 0.7-0.5
Answer: 0.2 million

Question: What was the percentage change in Capital redemption reserve in 2019 from 2018?
Facts: 0.5; 0.7
Derivation: (0.7-0.5)/0.5
Answer: 40 percent

Question: What do the additions in the year and prior year relate to?
Facts: equity-settled share-based payments granted to the employees of subsidiary companies.
Answer: equity-settled share-based payments granted to the employees of subsidiary companies.

Question: Where are subsidiary undertakings disclosed?
Facts: within note 35 to the consolidated financial statements
Answer: within note 35 to the consolidated financial statements

Question: What are the components factored in the calculation of investments in subsidiaries at end of the period?
Facts: Additions; At beginning of the period
Answer: At beginning of the period; Additions

Question: In which year were Additions larger?
Facts: 2019
Derivation: 3.1>2.4
Answer: 2019

Question: What was the change in Additions in 2019 from 2018?
Facts: 2.4; 3.1
Derivation: 3.1-2.4
Answer: 0.7 million

Question: What was the percentage change in Additions in 2019 from 2018?
Facts: 2.4; 3.1
Derivation: (3.1-2.4)/2.4
Answer: 29.17 percent

Question: What are trade receivables?
Facts: amounts due from customers for services performed in the ordinary course of business
Answer: amounts due from customers for services performed in the ordinary course of business

Question: What does accrued income relate to?
Facts: the Group’s rights to consideration for services provided but not invoiced at the reporting date.
Answer: the Group’s rights to consideration for services provided but not invoiced at the reporting date.

Question: What are the components factored in when calculating the net trade receivables?
Facts: Less: provision for impairment of trade receivables; Trade receivables
Answer: Trade receivables; Less: provision for impairment of trade receivables

Question: What was the change in Prepayments in 2019 from 2018?
Facts: 2.7; 2.9
Derivation: 2.9-2.7
Answer: 0.2 million

Question: What was the percentage change in Prepayments in 2019 from 2018?
Facts: 2.7; 2.9
Derivation: (2.9-2.7)/2.7
Answer: 7.41 percent

Question: In which year was total trade receivables larger?
Facts: 2019
Derivation: 56.1>54.9
Answer: 2019

Question: What information does the table provide?
Facts: The maximum exposure to credit risk for trade receivables at the reporting date by type of customer
Answer: The maximum exposure to credit risk for trade receivables at the reporting date by type of customer

Question: How much did the Group's most significant customer account for?
Facts: £0.5m (2018: £0.6m) of net trade receivables
Answer: £0.5m (2018: £0.6m) of net trade receivables

Question: What were the components making up the maximum exposure to credit risk for trade receivables at the reporting date by type of customer?
Facts: Manufacturer and Agency; Other; Retailers
Answer: Retailers; Manufacturer and Agency; Other

Question: In which year was the amount of Other larger?
Facts: 2019
Derivation: 1.3>0.7
Answer: 2019

Question: What was the change in Other in 2019 from 2018?
Facts: 0.7; 1.3
Derivation: 1.3-0.7
Answer: 0.6 million

Question: What was the percentage change in Other in 2019 from 2018?
Facts: 0.7; 1.3
Derivation: (1.3-0.7)/0.7
Answer: 85.71 percent

Question: What were the total financial assets in 2019?
Facts: 59.1
Answer: 59.1 million

Question: In which years was the amount of total financial assets calculated?
Facts: 2018; 2019
Answer: 2019; 2018

Question: What were the components making up the total financial assets in the table?
Facts: Accrued income; Cash and cash equivalents; Net trade receivables; Other receivables
Answer: Net trade receivables; Accrued income; Other receivables; Cash and cash equivalents

Question: In which year was the amount of Other receivables larger?
Facts: 2019
Derivation: 0.3>0.1
Answer: 2019

Question: What was the change in Other receivables in 2019 from 2018?
Facts: 0.1; 0.3
Derivation: 0.3-0.1
Answer: 0.2 million

Question: What was the percentage change in Other receivables in 2019 from 2018?
Facts: 0.1; 0.3
Derivation: (0.3-0.1)/0.1
Answer: 200 percent

Question: What are the total administrative expenses in 2019?
Facts: £112.3m
Answer: £112.3m

Question: What are Marketing costs in 2019?
Facts: £17.6m
Answer: £17.6m

Question: What are the components factored in when calculating the total administrative expenses?
Facts: Depreciation and amortisation; Marketing; Other costs; People costs
Answer: People costs; Marketing; Other costs; Depreciation and amortisation

Question: In which year was Depreciation and amortisation larger?
Facts: 2018
Derivation: 9.0>8.9
Answer: 2018

Question: What was the change in Other costs in 2019 from 2018?
Facts: 28.7; 29.4
Derivation: 29.4-28.7
Answer: 0.7 million

Question: What was the average Total administrative expenses in 2018 and 2019?
Facts: 108.8; 112.3
Derivation: (112.3+108.8)/2
Answer: 110.55 million

Question: What characteristics do amounts owed by Group undertakings possess?
Facts: non-interest-bearing, unsecured and have no fixed date of repayment
Answer: non-interest-bearing, unsecured and have no fixed date of repayment

Question: What was the total amount owed to debtors by the Group in 2019?
Facts: 415.9
Answer: 415.9 million

Question: What are the components factored in when calculating the total amount owed to debtors in the table?
Facts: Amounts owed by Group undertakings; Deferred tax asset
Answer: Amounts owed by Group undertakings; Deferred tax asset

Question: In which year was the Deferred tax asset larger?
Facts: 2019
Derivation: 1.2>0.8
Answer: 2019

Question: What was the change in deferred tax asset in 2019 from 2018?
Facts: 0.8; 1.2
Derivation: 1.2-0.8
Answer: 0.4 million

Question: What was the percentage change in deferred tax asset in 2019 from 2018?
Facts: 0.8; 1.2
Derivation: (1.2-0.8)/0.8
Answer: 50 percent

Question: Why are some of the items identified by the group considered material?
Facts: due to the significance of their nature and/or amount. These are listed separately here to provide a better understanding of the financial performance of the Group
Answer: due to the significance of their nature and/or amount. These are listed separately here to provide a better understanding of the financial performance of the Group

Question: What item in the table has been restated for 2018?
Facts: Following the application of IFRS 16, depreciation of property, plant and equipment has been restated
Answer: Following the application of IFRS 16, depreciation of property, plant and equipment has been restated

Question: For which years was Depreciation of property, plant and equipment calculated?
Facts: 2018; 2019
Answer: 2019; 2018

Question: In which year were staff costs larger?
Facts: 2019
Derivation: |-56.0|>|-54.5|
Answer: 2019

Question: What was the change in staff costs in 2019 from 2018?
Facts: 54.5; 56.0
Derivation: -56.0-(-54.5)
Answer: -1.5 million

Question: What was the percentage change in staff costs in 2019 from 2018?
Facts: 54.5; 56.0
Derivation: (-56.0-(-54.5))/-54.5
Answer: 2.75 percent

Question: What does accrued income relate to?
Facts: Group’s rights to consideration for services provided but not invoiced at the reporting date. Accrued income is transferred to receivables when invoiced.
Answer: Group’s rights to consideration for services provided but not invoiced at the reporting date. Accrued income is transferred to receivables when invoiced.

Question: What was  Accrued income in 2019?
Facts: 28.0
Answer: 28.0 million

Question: What are the components in the table providing information on contract balances?
Facts: Accrued income; Deferred income; Receivables, which are included in trade and other receivables
Answer: Receivables, which are included in trade and other receivables; Accrued income; Deferred income

Question: In which year was accrued income larger?
Facts: 2019
Derivation: 28.0>26.7
Answer: 2019

Question: What was the change in accrued income in 2019 from 2018?
Facts: 26.7; 28.0
Derivation: 28.0-26.7
Answer: 1.3 million

Question: What was the percentage change in accrued income in 2019 from 2018?
Facts: 26.7; 28.0
Derivation: (28.0-26.7)/26.7
Answer: 4.87 percent

Question: What is the Operational Leadership Team made up of?
Facts: made up of the Executive Directors and Key Management and is responsible for the strategic decision-making of the Group
Answer: made up of the Executive Directors and Key Management and is responsible for the strategic decision-making of the Group

Question: What led to the restating of the 2018 values for profit before tax in the table?
Facts: the application of IFRS 16
Answer: the application of IFRS 16

Question: What are the components in the table which are considered when reconciliating total segment revenue to profit before tax?
Facts: Finance costs – net; Profit on the sale of subsidiary; Total segment Operating profit
Answer: Total segment Operating profit; Finance costs – net; Profit on the sale of subsidiary

Question: In which year was Total segment Operating profit larger?
Facts: 2019
Derivation: 243.7>221.3
Answer: 2019

Question: What was the change in Total segment Operating profit in 2019 from 2018?
Facts: 221.3; 243.7
Derivation: 243.7-221.3
Answer: 22.4 million

Question: What was the percentage change in Total segment Operating profit in 2019 from 2018?
Facts: 221.3; 243.7
Derivation: (243.7-221.3)/221.3
Answer: 10.12 percent

Question: When are trade payables paid?
Facts: within 30 days of recognition
Answer: within 30 days of recognition

Question: Why are trade payables in 2018 restated in the table?
Facts: Following the application of IFRS 16
Answer: Following the application of IFRS 16

Question: In which years were the components in trade and other payables calculated in?
Facts: 2018; 2019
Answer: 2019; 2018

Question: In which year were Trade payables larger?
Facts: 2019
Derivation: 4.3>3.7
Answer: 2019

Question: What was the change in trade payables in 2019 from 2018?
Facts: 3.7; 4.3
Derivation: 4.3-3.7
Answer: 0.6 million

Question: What was the percentage change in trade payables in 2019 from 2018?
Facts: 3.7; 4.3
Derivation: (4.3-3.7)/3.7
Answer: 16.22 percent

Question: What does the average monthly number of employees include or exclude?
Facts: including Executive Directors but excluding third-party contractors
Answer: including Executive Directors but excluding third-party contractors

Question: What is the total average number of employees employed in 2019?
Facts: 802
Answer: 802

Question: What are the categories of employees listed in the table?
Facts: Corporate; Customer operations; Product and technology
Answer: Customer operations; Product and technology; Corporate

Question: In which year was Product and technology larger?
Facts: 2019
Derivation: 317>312
Answer: 2019

Question: What was the change in Corporate in 2019 from 2018?
Facts: 115; 130
Derivation: 115-130
Answer: -15

Question: What was the percentage change in Corporate in 2019 from 2018?
Facts: 115; 130
Derivation: (115-130)/130
Answer: -11.54 percent

Question: What has not been recognised as an asset in 2019?
Facts: surplus of £2.2m
Answer: surplus of £2.2m

Question: Why is the surplus not recognised as an asset?
Facts: as it is not deemed to be recoverable by the Group
Answer: as it is not deemed to be recoverable by the Group

Question: What are the components considered under the Net asset recognised in the Consolidated balance sheet?
Facts: Effect of surplus cap; Fair value of plan assets; Present value of funded obligations
Answer: Present value of funded obligations; Fair value of plan assets; Effect of surplus cap

Question: In which year was the Effect of surplus cap larger?
Facts: 2019
Derivation: 2.2>1.3
Answer: 2019

Question: What was the change in effect of surplus cap in 2019 from 2018?
Facts: 1.3; 2.2
Derivation: 2.2-1.3
Answer: 0.9 million

Question: What was the percentage change in effect of surplus cap in 2019 from 2018?
Facts: 1.3; 2.2
Derivation: (2.2-1.3)/1.3
Answer: 69.23 percent

Question: What was the percentage change in revenue growth in 2019 from 2018?
Facts: 8%
Answer: 8%

Question: What was the amount of Trade revenue in 2019?
Facts: £304.6m
Answer: £304.6m

Question: What were the components under Trade revenue?
Facts: Home trader; Other; Retailer
Answer: Retailer; Home trader; Other

Question: In which year was Consumer Services larger?
Facts: 2018
Derivation: 29.8>28.0
Answer: 2018

Question: What was the change in total revenue in 2019 from 2018?
Facts: 330.1; 355.1
Derivation: 355.1-330.1
Answer: 25 million

Question: What was the average total revenue in 2018 and 2019?
Facts: 330.1; 355.1
Derivation: (355.1+330.1)/2
Answer: 342.6 million

Question: What are the key drivers to future growth rates dependent on?
Facts: the Group’s ability to maintain and grow income streams whilst effectively managing operating costs
Answer: the Group’s ability to maintain and grow income streams whilst effectively managing operating costs

Question: In what situations might the level of headroom change?
Facts: if different growth rate assumptions or a different pre-tax discount rate were used in the cash flow projections
Answer: if different growth rate assumptions or a different pre-tax discount rate were used in the cash flow projections

Question: What are the key assumptions used for value-in-use calculations in the table?
Facts: Annual growth rate (after plan period); Beta factor; Cost of debt; Market risk premium; Risk free rate of return
Answer: Annual growth rate (after plan period); Risk free rate of return; Market risk premium; Beta factor; Cost of debt

Question: In which year was the market risk premium percentage larger?
Facts: 2019
Derivation: 5.0%>4.9%
Answer: 2019

Question: What was the change in the Beta factor in 2019 from 2018?
Facts: 0.79; 0.83
Derivation: 0.83-0.79
Answer: 0.04

Question: What was the percentage change in the Beta factor in 2019 from 2018?
Facts: 0.79; 0.83
Derivation: (0.83-0.79)/0.79
Answer: 5.06 percent

Question: What was the weighted average market value per ordinary share for Irish SIP options exercised in 2019?
Facts: 350.0p
Answer: 350.0p

Question: What do the Options exercised prior to the vesting date relate to?
Facts: those attributable to good leavers as defined by the scheme rules.
Answer: those attributable to good leavers as defined by the scheme rules.

Question: For which years was the amount Outstanding at 31 March calculated?
Facts: 2018; 2019
Answer: 2019; 2018

Question: In which year was the amount Outstanding at 1 April larger?
Facts: 2018
Derivation: 44,431>35,922
Answer: 2018

Question: What was the change in the amount Outstanding at 1 April in 2019 from 2018?
Facts: 35,922; 44,431
Derivation: 35,922-44,431
Answer: -8509

Question: What was the percentage change in the amount Outstanding at 1 April in 2019 from 2018?
Facts: 35,922; 44,431
Derivation: (35,922-44,431)/44,431
Answer: -19.15 percent

Question: What was the Taxation on items taken directly to equity?
Facts: a credit of £0.6m (2018: £0.1m) relating to tax on share-based payments
Answer: a credit of £0.6m (2018: £0.1m) relating to tax on share-based payments

Question: What was the effective rate of corporation tax in the UK?
Facts: 19%
Answer: 19%

Question: For which years was the total taxation charge calculated in?
Facts: 2018; 2019
Answer: 2019; 2018

Question: In which year was Expenses not deductible for taxation purposes larger?
Facts: 2018
Derivation: 0.8>0.3
Answer: 2018

Question: What was the change in Total taxation charge in 2019 from 2018?
Facts: 39.6; 44.5
Derivation: 44.5-39.6
Answer: 4.9 million

Question: What was the percentage change in Total taxation charge in 2019 from 2018?
Facts: 39.6; 44.5
Derivation: (44.5-39.6)/39.6
Answer: 12.37 percent

Question: How is net debt calculated?
Facts: Net debt is calculated as total bank debt and lease financing, less unamortised debt fees and cash and cash equivalents as shown in note 32
Answer: Net debt is calculated as total bank debt and lease financing, less unamortised debt fees and cash and cash equivalents as shown in note 32

Question: What was the amount of borrowings the Group had as at 31 March 2019?
Facts: borrowings of £313.0m (2018: £343.0m) through its Syndicated revolving credit facility (2018: Syndicated Term Loan).
Answer: borrowings of £313.0m (2018: £343.0m) through its Syndicated revolving credit facility (2018: Syndicated Term Loan).

Question: What are the components in the table used for the calculation of total capital?
Facts: Total equity; Total net debt
Answer: Total net debt; Total equity

Question: In which year was total capital larger?
Facts: 2019
Derivation: 380.0>360.8
Answer: 2019

Question: What was the change in total capital in 2019 from 2018?
Facts: 360.8; 380.0
Derivation: 380.0-360.8
Answer: 19.2 million

Question: What was the percentage change in total capital in 2019 from 2018?
Facts: 360.8; 380.0
Derivation: (380.0-360.8)/360.8
Answer: 5.32 percent

Question: What is the assumed Discount rate for scheme liabilities in 2019?
Facts: 2.45
Answer: 2.45 percent

Question: What do the financial assumptions reflect?
Facts: the nature and term of the Scheme’s liabilities
Answer: the nature and term of the Scheme’s liabilities

Question: What are the types of inflation listed in the table?
Facts: CPI inflation; RPI inflation
Answer: CPI inflation; RPI inflation

Question: In which year was CPI inflation percentage larger?
Facts: 2019
Derivation: 2.35%>2.25%
Answer: 2019

Question: What was the change in CPI inflation percentage in 2019 from 2018?
Facts: 2.25; 2.35
Derivation: 2.35%-2.25%
Answer: 0.1 percent

Question: What was the average CPI inflation rate across 2018 and 2019?
Facts: 2; 2.25; 2.35
Derivation: (2.35%+2.25%)/2
Answer: 2.3 percent

Question: What are the units used when representing the Total CO2 emissions?
Facts: Tonnes of carbon dioxide equivalent.
Answer: Tonnes of carbon dioxide equivalent.

Question: How is carbon intensity calculated?
Facts: Absolute carbon emissions divided by revenue in millions.
Answer: Absolute carbon emissions divided by revenue in millions.

Question: Which items in the table are used to calculate the carbon intensity?
Facts: Revenue; Total
Answer: Total; Revenue

Question: In which year was the CO2 emissions amount in London largest?
Facts: FY16
Derivation: 88>76>60>44
Answer: FY16

Question: What was the change in the CO2 emissions amount in London in 2019 from 2018?
Facts: 44; 60
Derivation: 44-60
Answer: -16

Question: What was the percentage change in the CO2 emissions amount in London in 2019 from 2018?
Facts: 44; 60
Derivation: (44-60)/60
Answer: -26.67 percent

Question: What was the total amount of fees payable in 2019?
Facts: 0.3
Answer: 0.3 million

Question: What do the fees payable for other services relate to?
Facts: the audit of the subsidiary undertakings pursuant to legislation
Answer: the audit of the subsidiary undertakings pursuant to legislation

Question: What do the fees in the table relate to?
Facts: Services provided by the Company’s auditors
Answer: Services provided by the Company’s auditors

Question: In which year was the total amount of fees payable larger?
Facts: 2019
Derivation: 0.3>0.2
Answer: 2019

Question: What was the change in the total amount of fees payable in 2019 from 2018?
Facts: 0.2; 0.3
Derivation: 0.3-0.2
Answer: 0.1 million

Question: What was the percentage change in the total amount of fees payable in 2019 from 2018?
Facts: 0.2; 0.3
Derivation: (0.3-0.2)/0.2
Answer: 50 percent

Question: What does the table in the context show?
Facts: the Group’s actual spend on pay for all employees compared to distributions to shareholders
Answer: the Group’s actual spend on pay for all employees compared to distributions to shareholders

Question: Why has the 2018 figures in the table been restated?
Facts: to reflect the adoption of IFRS 9, IFRS 15 and IFRS 16, and to include share buybacks
Answer: to reflect the adoption of IFRS 9, IFRS 15 and IFRS 16, and to include share buybacks

Question: Which items in the table are key measures of Group performance?
Facts: Operating profit; Revenue
Answer: Revenue; Operating profit

Question: In which year were employee costs larger?
Facts: 2019
Derivation: 56.0>54.5
Answer: 2019

Question: What was the change in employee costs in 2019 from 2018?
Facts: 54.5; 56.0
Derivation: 56.0-54.5
Answer: 1.5 million

Question: What was the average operating profit in 2018 and 2019?
Facts: 221.3; 243.7
Derivation: (243.7+221.3)/2
Answer: 232.5 million

Question: Which IFRS standard(s) did the Group adopt?
Facts: IFRS 9 ‘Financial Instruments’, IFRS 15 ‘Revenue from Contracts with Customers’, and IFRS 16 ‘Leases’ from 1 April 2018
Answer: IFRS 9 ‘Financial Instruments’, IFRS 15 ‘Revenue from Contracts with Customers’, and IFRS 16 ‘Leases’ from 1 April 2018

Question: What have the values in the 2018 column been restated for?
Facts: for IFRS 16 which was implemented using the fully retrospective method
Answer: for IFRS 16 which was implemented using the fully retrospective method

Question: In which years was Profit for the year calculated in the Consolidated statement of comprehensive income?
Facts: 2018; 2019
Answer: 2019; 2018

Question: In which year was Profit for the year larger?
Facts: 2019
Derivation: 197.7>171.1
Answer: 2019

Question: What was the change in profit for the year in 2019 from 2018?
Facts: 171.1; 197.7
Derivation: 197.7-171.1
Answer: 26.6 million

Question: What was the percentage change in profit for the year in 2019 from 2018?
Facts: 171.1; 197.7
Derivation: (197.7-171.1)/171.1
Answer: 15.55 percent

Question: What were the currencies in which cash at bank and in hand was denominated in?
Facts: Euro; Sterling
Answer: Sterling; Euro

Question: In which year was Sterling larger?
Facts: 2019
Derivation: 5.8>4.1
Answer: 2019

Question: What was the change in Cash at bank and in hand in 2019 from 2018?
Facts: 4.3; 5.9
Derivation: 5.9-4.3
Answer: 1.6 million

Question: What was the percentage change in Cash at bank and in hand in 2019 from 2018?
Facts: 4.3; 5.9
Derivation: (5.9-4.3)/4.3
Answer: 37.21 percent

Question: Where were cash balances with an original maturity of less than three months held in?
Facts: held in current accounts during the year
Answer: held in current accounts during the year

Question: What was the amount of interest attracted by cash balances in 2019?
Facts: weighted average rate of 0.3%
Answer: weighted average rate of 0.3%