consolidated statement of changes in equity
Share capital £’000 |
Share premium account £’000 |
Retained profits/(losses) £’000 |
Own shares £’000 |
Cumulative translation reserve £’000 |
Total £’000 |
|
| At 1 January 2008 – as previously reported |
396 |
176,637 |
(26,993) |
(4,447) |
4,763 |
150,356 |
| Prior year adjustment(1) | — |
(102,456) |
103,141 |
— |
— |
685 |
| At 1 January 2008 – as restated | 396 |
74,181 |
76,148 |
(4,447) |
4,763 |
151,041 |
| Profit for the period | — |
— |
10,588 |
— |
— |
10,588 |
| Other comprehensive income: | ||||||
| Currency translation differences on foreign currency net investments | — |
— |
— |
— |
3,973 |
3,973 |
| Fair value movement on cash flow hedges | — |
— |
(474) |
— |
— |
(474) |
| Total comprehensive income for the period ended 30 June 2008 |
— |
— |
10,114 |
— |
3,973 |
14,087 |
| Transactions with owners: | ||||||
| Credit to equity for share-based payments | — |
— |
300 |
— |
— |
300 |
| Issue of shares | — |
— |
— |
80 |
— |
80 |
— |
— |
300 |
80 |
— |
380 |
|
| At 30 June 2008 | 396 |
74,181 |
86,562 |
(4,367) |
8,736 |
165,508 |
| At 1 January 2009 | 396 |
74,127 |
92,917 |
(4,266) |
25,330 |
188,504 |
| Profit for the period | — |
— |
13,677 |
— |
— |
13,677 |
| Other comprehensive income: | ||||||
| Currency translation differences on foreign currency net investments | — |
— |
— |
— |
(15,877) |
(15,877) |
| Fair value movement on cash flow hedges | — |
— |
5,129 |
— |
— |
5,129 |
| Total comprehensive income for the period ended 30 June 2009 |
— |
— |
18,806 |
— |
(15,877) |
2,929 |
| Transactions with owners: | ||||||
| Credit to equity for share-based payments | — |
— |
742 |
— |
— |
742 |
| Issue of shares | — |
— |
— |
7 |
— |
7 |
— |
— |
742 |
7 |
— |
749 |
|
| At 30 June 2009 | 396 |
74,127 |
112,465 |
(4,259) |
9,453 |
192,182 |
(1) Restated as described in note 3.