Annual Review 2007/08

NOTES ON THE ANNUAL REVIEW

SALES, UNLESS OTHERWISE STATED, INCLUDE BBC
WORLDWIDE SHARE OF JOINT VENTURES

PROFIT, UNLESS OTHERWISE STATED, REFERS TO PROFIT BEFORE INTEREST AND
TAXATION INCLUDING PRIOR
YEAR EXCEPTIONAL ITEMS

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Consolidated Financial Statements

Consolidated Profit and Loss

08
07
07
07
 
TOTAL*
Before exceptional items
Exceptional items
TOTAL
FOR THE YEAR ENDED 31 MARCH
£m
£m
£m
£m
 
 
 
 
 
Sales (including share of joint ventures)
916.3
810.4
-
810.4
Less: share of joint ventures
(274.6)
(238.5)
-
(238.5)
 
 
 
 
 
Group sales
641.7
571.9
-
571.9
Cost of Sales
(371.7)
(343.0)
 
(343.0)
 
 
 
 
 
Gross Profit
270.0
228.9
-
228.9
Distribution Costs
(179.0)
136.3
(46.0)
182.3
Administrative Expenses
(33.6)
(32.7)
-
(32.7)
 
 
 
 
 
Group operating profit
57.4
59.9
(46.0)
13.9
Share of operating profit of joint ventures
58.8
39.8
-
39.8
Share of operating profit of associates
1.5
0.9
-
0.9
 
 
 
 
 
Total operating profit
117.7
100.6
(46.0)
54.6
Profit on disposal of businesses
-
-
13.5
13.5
Profit on sale of fixed assets
-
-
45.8
45.8
Loss on termination of business
-
-
(2.8)
(2.8)
 
 
 
 
 
Profit before interest and taxation
117.7
100.6
10.5
111.1
Interest receivable
3.3
1.8
-
1.8
Interest payable
(8.5)
(2.9)
-
(2.9)
 
 
 
 
 
Profit on ordinary activities before taxation
112.5
99.5
10.5
110.0
Tax on profit on ordinary activities
(34.4)
(29.0)
5.4
(23.6)
 
 
 
 
 
Profit on ordinary activities after taxation
78.1
70.5
15.9
86.4
Equity minority interests
(0.5)
-
-
-
 
 
 
 
 
Profit for the financial year
77.6
70.5
15.9
86.4

*There were no exceptional items in the current year.

There is no difference in the profit for the financial period as reported as compared to an historical cost basis in either the current or prior year.

The profit for the current and prior year is derived from continuing operations.

Consolidated Balance Sheet

08
07
AS AT 31 MARCH
£m
£m
Fixed assets    
Intangible fixed assets
87.3
10.2
Tangible fixed assets
25.2
14.0
Investment programmes for future sale
85.1
98.5
Interest in joint ventures:  
 
Share of group assets
195.7
172.6
Share of gross liabilities
(177.1)
(161.8)
Adjustment to reflect effective obligation
25.3
32.3
Loan recieveable from joint ventures
-
0.8
Goodwill
19.6
20.9
 
63.5
64.8
Interests in associated undertakings
3.8
1.0
Interests in trade investments
2.7
5.0
Total investments
70.0
70.8
 
267.6
193.5
Current Assets  
 
Stocks
30.0
13.0
Current debtors
179.8
152.8
Long-term debtors
17.7
23.9
Total debtors
197.5
176.7
Cash at bank and in hand
50.7
27.3
 
278.2
217.0
Creditors: amounts due within one year
(271.1)
(252.9)
Net current liabilities
7.1
(35.9)
Total assets less current liabilities
274.7
157.6
Creditors: amounts falling after more than 1 year
(140.7)
(20.0)
Provisions for liabilities
(11.0)
(18.8)
Net assets
123.0
118.8
   
 
Capital and reserves
 
 
Called up share capital
0.2
0.2
Profit and loss account
147.2
118.6
Other reserves
(31.0)
-
Total equity shareholder's funds
116.4
118.8
Minority interests
6.6
-
Capital employed
123.0
118.8

Consolidated Cash Flow Statement

08
07
FOR THE YEAR END 31 MARCH
£m
£m
   
 
Net cash inflow from operating activities
153.5
131.2
Dividends from joint ventures and associates
45.7
22.4
Returns on investments and servicing of finance  
 
Interest received
1.4
1.0
Interest paid
(7.0)
(2.3)
Interest element of finance lease payments
(0.1)
-
Net cash outflow from return on investments and servicing finance
(5.7)
(1.3)
Taxation
(18.3)
(15.8)
Capital expenditure and financial investments  
 
Purchase of tangible fixed assets
(14.7)
(7.5)
Proceeds from sale of fixed assets
-
45.8
Investment in programmes for future sale
(88.2)
(109.5)
Drawdown of loan to joint venture
(0.7)
(0.8)
Repayment of loan associated undertaking
-
0.3
Net cash outflow for capital expenditure and financial investments
(103.6)
(71.7)
Acquisitions and disposals  
 
Purchase of subsidiary undertaking
(90.3)
-
Net cash acquired with subsidiary undertaking
5.9
-
Purchase of trade investment
-
(0.9)
Purchase of investment in joint ventures
(4.5)
-
Purchase of associates
(1.8)
(5.5)
Disposal of business
-
26.6
Net cash (outflow) / inflow from acquisitions and disposals
(90.7)
20.2
Cash (outflow) / inflow before distributions and financing
(19.1)
85.0
Equity dividends paid shareholders
(49.4)
(75.3)
Cash (outflow) / inflow before financing
(68.5)
9.7
Financing  
 
Capital element of finance lease payments
(0.5)
-
Increase/ (decrease) in loan from parent undertaking
66.4
(23.2)
Net cash inflow from bank loan
30.0
20.0
Outflow in respect of other short term loans
(4.0)
(4.8)
Net cash inflow / (outflow) from financing
91.9
(8.0)
Increase in cash in the year
23.4
1.7

The full Directors' Report is contained in BBC Worldwide's Report and financial statements which may be obtained from Companies House.

Consolidated Financial Statement