Notes to the Financial Statements

Note 1 - Basis of compliance

Note 2 - Basis of preparation

Note 3 - Basis of consolidation

Note 4 - Significant accounting policies

Note 5 - Significant judgments and estimation uncertainty

Note 6 - Segment reporting

Note 7 - Employees

Note 8 - Finance cost and finance income

Note 9 - Profit for the year before tax

Note 10 - Directors’ remuneration

Note 11 - Income tax expense

Note 12 - Earnings per share

Note 13 - Goodwill

Note 14 - Other intangible assets

Note 15 - Jointly controlled entities

Note 16 - Property, plant and equipment

Note 17 - Financial assets & investments in subsidiaries

Note 18 - Inventories

Note 19 - Trade and other receivables

Note 20 - Assets held for sale

Note 21 - Trade and other payables

Note 22 - Interest bearing loans and borrowings

Note 23 - Contingent deferred consideration

Note 24 - Financial risk management & financial instruments

Note 25 - Provisions for liabilities

Note 26 - Deferred tax assets and liabilities

Note 27 - Share capital

Note 28 - Share premium account

Note 29 - Other reserves

Note 30 - Revaluation reserve

Note 31 - Capital redemption reserve

Note 32 - Retained earnings

Note 33 - Dividends

Note 34 - Minority interest

Note 35 - Cash flow statement

Note 36 - Reconciliation of net cash flow to movement in net debt

Note 37 - Acquisitions

Note 38 - Guarantees and other financial commitments

Note 39 - Pension obligations

Note 40 - Related party transactions

Note 41 - Capital management policies and procedures

Note 42 - Group companies

Note 43 - Approval of financial statements