31 Mar 2022 £’000 31 Mar 1 Apr 2020 £’000 Notes Assets Non-current assets 14 Property, plant and equipment 33,340 39,969 46,682 Intangible assets 1,980 3,325 7,789 16 Non-current financial assets 77,175 66,867 65,608 Pension asset 1,110 – – 113,605 110,161 120,079 Current assets 17 Trade and other receivables 33,102 46,666 33,572 Other current financial assets 44,982 35,001 45,560 Derivative financial instruments 520 54 131 Cash and cash equivalents 34,340 40,918 27,070 112,944 122,639 106,333 Total assets 226,549 232,800 Reserves and Liabilities Funds and reserves Accumulated fund 45,709 33,579 28,871 Other reserves 454 (333) (404) Total funds and reserves 46,163 33,246 28,467 Non-current liabilities 21 Deferred tax liabilities 388 – – 20 Lease liabilities 25,274 29,488 33,881 Retirement benefit obligations 592 17,816 17,884 26,254 47,304 51,765 Current liabilities 23 Trade and other payables 45,933 46,207 39,868 Lease liabilities 4,730 6,403 Tax payable – – 8 Deferred income 91,146 88,351 89,805 Derivative financial instruments 14 952 951 25 Provisions 12,309 10,337 8,904 154,132 152,250 146,180 Total liabilities 180,386 199,554 197,945 Total reserves and liabilities 226,549 232,800 The financial statements were approved and authorised for issue by Council on 2 July 2022 and signed on its behalf by: O Collins, President B Sheehan, Chair of Audit Committee The accompanying notes to the financial statements, on pages 10 to 47, are an integral part of this statement.
Association of Chartered Certified Accountants Other reserves £’000 Accumulated fund £’000 Total funds £’000 Balance at 1 April 2020 as previously reported (404) 34,518 34,114 Opening reserves adjustment Change in accounting policy IAS 38 reclassification – (5,647) (5,647) Balance at 1 April 2020 – restated 28,467 Comprehensive income Surplus for the financial year – restated 10,217 Other comprehensive income Currency translation 71 – 71 Recognition of actuarial losses Total other comprehensive losses 71 (5,509) (5,438) Total comprehensive income for year 71 4,708 4,779 Balance at 31 March 2021 (333) 33,579 33,246 Comprehensive income Deficit for the financial year – (3,186) (3,186) Other comprehensive income Currency translation 787 – 787 Recognition of net actuarial gains – 15,316 Total other comprehensive income 15,316 Total comprehensive income for year 787 12,130 12,917 Balance at 31 March 2022 454 45,709 46,163 The analysis of reserves is presented in note 26. The accompanying notes to the financial statements, on pages 10 to 47, are an integral part of this statement. Consolidated Statement Of Changes In Members Funds for the year ended 31 March 2022
Association of Chartered Certified Accountants The accompanying notes to the financial statements, on pages 10 to 47, are an integral part of this statement. Consolidated Cash Flow Statement for the year ended 31 March 2022 Restated
