Reconciliation of comprehensive income for the year ended 31 March 2015 - Group Effect of transition into FRS 102 FRS 102 after Restatement Depreciation £000’s UK GAAP as Change Grant Sinking Investment Financial Financial Holiday Pension previously to cost Funds Properties Instruments Instruments Pay Deficit reported other Turnover 34,998 600 -213 1 35,386 Operating expenditure -19,532 35 -338 40 12 -6 52 -19,737 15,466 600 -338 -173 1 0 15,649 Operating surplus 35 12 -6 52 Surplus/(deficit) on disposal of property, plant 602 854 1,456 and equipment Interest receivable 75 0 75 Interest and financing costs -7,559 58 -20 -7,521 Change in fair value of financial instruments 0 315 315 Surplus/(deficit) on revaluation of investment 0 59 59 properties Surplus before tax 8,584 889 600 -338 -173 71 59 315 -6 32 10,033 -124 -129 Taxation -7 2 Surplus for the year 8,460 889 600 -338 -173 64 59 315 -4 32 9,904 8,460 889 600 -338 -173 315 9,904 Total comprehensive income for the year 64 59 -4 32
Reconciliation of comprehensive income for the year ended 31 March 2015 - Group Effect of transition into FRS 102 FRS 102 after Restatement £000’s UK GAAP as previously reported Change to cost Grant Depreciation Sinking Funds Investment Properties Financial Instruments Financial Instruments other Holiday Pay Pension Deficit Turnover 34,998 600 -213 1 35,386 Operating expenditure -19,532 35 -338 40 12 -6 52 -19,737 Operating surplus 15,466 35 600 -338 -173 12 1 0 -6 52 15,649 Surplus/(deficit) on disposal of property, plant and equipment 602 854 1,456 Interest receivable 75 0 75 Interest and financing costs -7,559 58 -20 -7,521 Change in fair value of financial instruments 0 315 315 Surplus/(deficit) on revaluation of investment properties 0 59 59 Surplus before tax 8,584 889 600 -338 -173 71 59 315 -6 32 10,033 Taxation -124 -7 2 -129 Surplus for the year 8,460 889 600 -338 -173 64 59 315 -4 32 9,904 Total comprehensive income for the year 8,460 889 600 -338 -173 64 59 315 -4 32 9,904
rhg-report-16-s.docx