| Standard | IFRS | IFRS | IFRS | IFRS | IFRS |
|---|
| | | | | | |
| | Millions | Millions | Millions | Millions | Millions |
| Income Statement | 31 Dec '24 | 31 Dec '23 | 31 Dec '22 | 30 Mar '22 | 31 Mar '21 |
|---|
| Revenue | 50.30 | 49.90 | 41.00 | 34.50 | 28.10 |
| Operating Profit / Loss | (0.20) | 8.10 | 8.10 | 10.40 | 7.80 |
| Net Interest | (0.80) | (0.80) | (0.30) | (0.40) | (0.40) |
| Pre Tax Profit | (1.00) | 7.30 | 7.80 | 10.00 | 7.40 |
| Post Tax Profit | (1.30) | 5.10 | 7.00 | 7.40 | 5.90 |
| Profit for the Period | (1.30) | 5.10 | 7.00 | 7.40 | 5.90 |
| Equity Holders of Parent Company | (1.30) | 5.10 | 7.00 | 7.40 | 5.90 |
| Minority Interests | n/a | n/a | n/a | n/a | n/a |
| | | | | | |
| Continuing EPS | | | | | |
| Earnings per Share (Basic) | (1.10p) | 4.60p | 8.23p | 6.60p | 5.20p |
| Earnings per Share (Diluted) | (1.10p) | 4.60p | 8.23p | 6.60p | 5.20p |
| Earnings per Share (Adjusted) | (1.30p) | 5.10p | 10.22p | 7.00p | 5.90p |
| Continuing and Discontinued EPS | | | | | |
| Earnings per Share (Basic) | (1.10p) | 4.60p | 8.23p | 6.60p | 5.20p |
| Earnings per Share (Diluted) | (1.10p) | 4.60p | 8.23p | 6.60p | 5.20p |
| Earnings per Share (Adjusted) | (1.30p) | 5.10p | 10.22p | 7.00p | 5.90p |
| | | | | | |
| Dividend per Share | n/a | 0.75p | 2.25p | 2.00p | 2.00p |
| | | | | | |
| | Millions | Millions | Millions | Millions | Millions |
| Balance Sheet | 31 Dec '24 | 31 Dec '23 | 31 Dec '22 | 30 Mar '22 | 31 Mar '21 |
|---|
| Non-Current Assets | | | | | |
| Intangible Assets | 2.80 | 2.70 | 2.50 | 2.20 | 1.70 |
| Property, Plant and Equipment | 13.10 | 15.10 | 7.90 | 8.30 | 9.10 |
| Investments | n/a | n/a | n/a | n/a | n/a |
| Investment Properties | n/a | n/a | n/a | n/a | n/a |
| Other Financial Assets | 13.60 | 9.80 | 8.80 | 3.10 | n/a |
| Other Non-Current Assets | 0.60 | 0.20 | 0.50 | n/a | 4.20 |
| Total Non-Current Assets | 30.10 | 27.80 | 19.70 | 13.60 | 15.00 |
| | | | | | |
| Current Assets | | | | | |
| Inventories | n/a | n/a | n/a | n/a | n/a |
| Trade and Other Receivables | 1.30 | 1.30 | 1.00 | 0.60 | 0.60 |
| Cash at Bank and in Hand | 48.70 | 33.00 | 29.00 | 37.90 | 38.40 |
| Current Asset Investments | n/a | n/a | n/a | n/a | n/a |
| Other Current Assets | 76.70 | 49.40 | 67.70 | 45.20 | 21.00 |
| Total Current Assets | 126.70 | 83.70 | 97.70 | 83.70 | 60.00 |
| | | | | | |
| Other Assets | n/a | n/a | n/a | n/a | n/a |
| Total Assets | 156.80 | 111.50 | 117.40 | 97.30 | 75.00 |
| | | | | | |
| Current Liabilities | | | | | |
| Borrowings | 1.20 | 0.90 | 0.80 | n/a | n/a |
| Other Current Liabilities | 93.50 | 52.90 | 67.10 | 55.80 | 37.80 |
| Total Current Liabilities | 94.70 | 53.80 | 67.90 | 55.80 | 37.80 |
| | | | | | |
| Net Current Assets | n/a | n/a | n/a | n/a | n/a |
| | | | | | |
| Non-Current Liabilities | | | | | |
| Borrowings | 9.40 | 10.60 | 5.30 | n/a | n/a |
| Provisions | n/a | n/a | n/a | n/a | n/a |
| Other Non-Current Liabilities | 9.30 | 6.10 | 5.40 | 8.30 | 8.50 |
| Total Non-Current Liabilities | 18.70 | 16.70 | 10.70 | 8.30 | 8.50 |
| | | | | | |
| Net Assets | 43.40 | 41.00 | 38.80 | 33.20 | 28.70 |
| | | | | | |
| Capital and Reserves | | | | | |
| Share Capital | 0.10 | 0.10 | 0.10 | 0.10 | 0.10 |
| Share Premium Account | 15.70 | 12.70 | 12.70 | 12.70 | 12.70 |
| Other Reserves | 4.60 | 5.50 | 5.00 | 4.90 | 4.70 |
| Retained Earnings | 23.00 | 22.70 | 21.00 | 15.50 | 11.20 |
| Shareholders Funds | 43.40 | 41.00 | 38.80 | 33.20 | 28.70 |
| | | | | | |
| Minority Interests / Other Equity | n/a | n/a | n/a | n/a | n/a |
| Total Equity | 43.40 | 41.00 | 38.80 | 33.20 | 28.70 |
| | | | | | |
| | 31 Dec '24 | 31 Dec '23 | 31 Dec '22 | 30 Mar '22 | 31 Mar '21 |
|---|
| Operating Margin | (0.40%) | 16.23% | 19.76% | 30.14% | 27.76% |
| Return on Capital Employed | (0.39%) | 16.27% | 25.36% | 33.55% | 28.89% |
| Dividend Cover | n/a | n/a | 3.42 | 3.50 | 2.95 |
| Dividend Yield | n/a | n/a | 2.40 | 2.80 | 1.60 |
| PE Ratio | n/a | 17.60 | 12.20 | 10.10 | 21.70 |
| PEG | n/a | n/a | 0.10 | n/a | n/a |
| Dividend per Share Growth | n/a | n/a | n/a | (33.03%) | n/a |
| Net Asset Value per Share | 33.71p | 31.80p | 30.14p | 25.74p | 23.85p |