RWS AR 23 Final Single pages - Flipbook - Page 114
Consolidated Statement of Changes in Equity
for the year ended 30 September 2023
Note
At 30 September 2021
Other
reserves
(see below)
£m
Retained
earnings
£m
Total
attributable
to owners
of Parent
£m
3.9
54.2
602.4
350.4
1,010.9
Pro昀椀t for the year
-
-
-
62.7
62.7
Loss on hedging
-
-
(6.7)
-
(6.7)
Gain on retranslation of quasi equity loans
-
-
6.1
-
6.1
Gain on retranslation of foreign operations
-
-
107.3
-
107.3
Total comprehensive income for the year
-
-
106.7
62.7
169.4
Issue of shares
-
0.2
-
-
0.2
9
-
-
-
(0.1)
(0.1)
Dividends
10
-
-
-
(41.9)
(41.9)
Equity-settled share based payments charge
22
-
-
3.2
-
3.2
3.9
54.4
712.3
371.1
1,141.7
Loss for the year
-
-
-
(27.7)
(27.7)
Gain on hedging
-
-
2.0
-
2.0
Loss on retranslation of quasi equity loans
-
-
(1.9)
-
(1.9)
Loss on retranslation of foreign operations
-
-
(60.3)
-
(60.3)
Total comprehensive (expense)/ income for the year
-
-
(60.2)
(27.7)
(87.9)
Deferred tax on unexercised share options
At 30 September 2022
Issue of shares
Deferred tax on unexcercised share options
9
Deferred consideration settlement
Dividends
10
Purchase of own shares
Equity-settled share based payments charge
22
At 30 September 2023
Other reserves
At 30 September 2021
Other comprehensive (expense)/ income for the year
-
0.1
-
-
0.1
-
-
-
(0.2)
(0.2)
-
-
(2.5)
-
(2.5)
-
-
-
(46.3)
(46.3)
(19.4)
(0.1)
-
-
(19.3)
-
-
1.8
-
1.8
3.8
54.5
651.4
277.6
987.3
Share based
payment
reserve
£m
Reverse
acquisition
reserve
£m
Merger
reserve
£m
Foreign
currency
reserve
£m
Hedge
reserve
£m
Total
other
reserves
£m
2.8
(8.5)
624.4
(17.5)
1.2
602.4
106.7
-
-
-
113.4
(6.7)
Equity-settled share based payments charge
3.2
-
-
-
-
3.2
At 30 September 2022
6.0
(8.5)
624.4
95.9
(5.5)
712.3
-
-
-
(62.2)
2.0
(60.2)
1.8
-
-
-
-
1.8
Other comprehensive (expense)/income for the year
Equity-settled share based payments charge
Deferred Consideration settlement
At 30 September 2023
114
Share
capital
£m
Share
premium
account
£m
RWS Holdings plc — Annual Report 2023
(2.5)
-
-
-
-
(2.5)
5.3
(8.5)
624.4
33.7
(3.5)
651.4
CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
