Philip Vincent

Chief Financial Officer's review

Philip Vincent

Chief Financial Officer

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This was another good financial performance from BBC Worldwide - the result of solid trading across most of the Group's businesses and geographic markets, coupled with restraint on costs, as we sought to balance future investment opportunities with near-term returns. This was achieved despite market conditions that were, and remain, unpredictable and which varied across the world. For example, while digital sectors saw strong growth, the physical product market faced significant challenges.

Discontinued businesses

We have recorded the results of our Magazines business as discontinued. These results include the gain on disposal of £95.0m and seven months' contribution from the business up to the point of disposal. The commentary below relates to our continuing business  operations unless otherwise noted.

Revenue

Headline sales increased 5.4% to £1,085.0m (2010/11: £1,029.8m). Statutory revenue, which excludes our share of joint venture sales, was £934.9m, an increase of 5.8%.

Growth drivers included:

  • Very strong programme sales to new video-on-demand services around the world for the Sales & Distribution business

  • A healthy advertising performance, most materially at BBC America, where programming and marketing investments have driven ratings

  • A growing US production base

  • New channel and branded block launches in Latin America and the Nordics respectively, a number of new distribution deals, particularly in Asia, and a full year's result from the previous year's launches in Italy and New Zealand


Our Consumer Products business operated in the face of tough US market conditions, and demanding comparatives following the US release of Life on DVD and DTO in the previous year. Despite a strong Christmas performance, UK revenue overall was impacted by the loss of much of our stock, and consequential business interruption, following the Sony warehouse fire during the civil disturbances of last summer.

Profit

Headline profit increased 7.9% to £154.8m (2010/11: £143.5m) reflecting the strong sales performances from Channels, Sales & Distribution and Content & Production. At the same time we continued to invest in social media, digital initiatives, Live Entertainment, the Global BBC iPlayer and gaming development, with social games for both Doctor Who and Dancing with the Stars developed in 2012. Headline profit margins improved slightly from 13.9% to 14.3% through the higher levels of sales and tight control of costs.

Statutory results

Key reconciling items between headline profit and statutory profit before tax include a pension deficit reduction payment to our shareholder; a £6.5m charge reflecting the change in fair value of put options over non-controlling interests; and a £16.1m goodwill impairment charge set out in more detail below.

Statutory profit before tax of £103.5m (2010/11: £188.0m) was 44.9% less than last year. This is principally because the prior year includes a £96.4m gain on disposal of our shareholding in Animal Planet Europe. Excluding this gain, profit before tax rose by 13.0%.

Shareholder returns

2011/12 was another year of exceptionally high returns to the BBC, as dividends were enhanced by cash proceeds from the Magazines transaction.

Total returns to the BBC increased by 18.6% from £181.9m to £215.7m. Direct investment into BBC-commissioned programmes totalled £78.1m (2010/11: £78.5m) and BBC Worldwide dividends of £111.0m (2010/11: £76.4m) in respect of the financial year's performance were significantly funded for a second year by disposal proceeds. With no substantial disposals anticipated next year, we would expect dividends to our parent to maintain a balance between profits and the continued investment needs of the business.

Corporate activity

The most significant corporate transaction in the year was our majority disposal of the Magazines business. This reflected our view that the business would be better served by an owner with greater flexibility than BBC Worldwide to invest in digital transition, and to expand the business into new areas.

Following an auction process that resulted in expressions of interest from a wide variety of parties, and several stages of bidding, BBC Worldwide entered into an agreement with Exponent Private Equity ('Exponent') that saw Exponent buy six titles, including Radio Times, outright; acquire rights to publish a further 18 titles on long-term licences; and contract to publish six titles, relating to global brands such as Top Gear and Lonely Planet, of which we retained overall ownership. A 50% interest in Worldwide Media, our Indian publishing joint venture, was sold to fellow shareholder Bennett, Coleman & Co. Total proceeds before working capital adjustments were £121.0m and we have recognised a gain on disposal of £95.0m within the results of discontinued operations.

Taxation

The tax charge for the year was £30.2m (2010/11: £30.0m) and represents an effective tax rate of 29.2% (2010/11: 16.0%). In 2010/11 the effective tax rate was reduced by the gain on sale of our Animal Planet business, which attracted no tax. Without this, the 2010/11 tax rate was 32.8%.

Goodwill

Lonely Planet made further strategic progress in the year, with the successful execution of a far-reaching cost reduction programme, continuing transition from print to digital product, and progress in television, including the launch of branded blocks globally on BBC  Knowledge and a commission from our own channels for Year of Adventures. Market share increased against a backdrop of further deterioration in the travel publishing market. We have taken a non-cash impairment charge of £16.1m against the carrying value of Lonely Planet. Good progress has been made reducing the cost base and rebalancing the currency mix. However, the Australian dollar nonetheless remains the primary currency for its costs, while revenues are primarily denominated in sterling, US Dollars and euros. During the year the Australian dollar continued to appreciate against other currencies, recording a 28-year high versus sterling. If the Australian dollar had remained at prior year levels, no  impairment would have been recorded.

Assets held for sale

During the year, the Board agreed to pursue a possible sale of the Group's interest in the children's properties joint venture, Ragdoll Worldwide Limited (Ragdoll). In light of our ongoing discussions, we have presented our interest in Ragdoll and related programme rights as a disposal group held for sale.

Balance Sheet

The net asset position of the Balance Sheet has strengthened from £231.3m to £262.0m driven by retained profits after dividend payments. Increases in distribution rights, programme rights inventory and trade and other receivables were offset by higher trade and other payables.

Content investment is included within distribution rights and programme rights, with  significant investments in the year in both areas driving the Balance Sheet carrying values up by almost £30m, and driving growth in our Sales & Distribution and Channels businesses.

Cash and debt

Cash generated from operations was £177.9m, slightly lower than the prior year inflow of £186.0m due to higher working capital outflows reflecting increased investment in  programme inventory. Tax paid amounted to £33.7m, broadly consistent with the prior year. Interest paid, net of interest received, was £9.2m. Investments in distribution rights  absorbed £98.6m and spending on other tangible and intangible fixed assets amounted to £24.3m, while dividends from joint ventures and associates fell to £18.7m. As a result, free cash flow was £28.9m, compared with £78.3m in the prior year.

Free cash flow is net cash flow excluding debt repayments, dividends and acquisitions and disposals.

Cash proceeds from the disposal of the Magazines business totalled £111.1m and dividends of £139.9m were paid.

Overall we saw a small increase in net debt in the year, from £52.3m to £64.4m. During the year, a £20m tranche of our borrowing facility with the European Investment Bank expired. This facility was originally opened in 2006 and the final tranche of £30m expired in May 2012. These expirations have been replaced with equivalent additional capacity within the debt facility of BBC Commercial Holdings Limited, along with further headroom, increasing the total available facility from £168m to £210m in the year, and to £240m from May 2012. The use of this facility above £190m is conditional upon an equivalent holding in cash.

Outlook

BBC Worldwide has a clear and effective strategy, designed to maximise returns to the BBC over the long term, while building the BBC's brands around the world. We have an  established track record of success and we continue to seek means of promoting growth, while working on new initiatives to secure external investment. While market conditions remain uncertain and visibility limited, our existing portfolio of brands and businesses, global diversification and a prudent approach to expenditure in current and new markets give us confidence that BBC Worldwide is well placed for the year ahead.

Going concern

As set out in other sections, BBC Worldwide operates in unpredictable and varied market conditions. However, the strength of the BBC brand and the company's product offering provides resilience to these factors. Accordingly, the directors believe that BBC Worldwide is well placed to manage the risks it faces, and that it has sufficient financial resources to do so for the foreseeable future. As a result, they continue to adopt the going concern basis in preparing the accounts.

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