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According to Shorttracker, Blackrock now have short position of 0.71% which they started to build - or get above the 0.5% threshold on 25th April. This is in addition to Merian's of 2.6% which they started building back on 5th Jan, but seem to have stopped mid-April.

I investigated the rise in non-goodwill intangibles by £10+m but ended up being satisfied with the explanation in the accounts. However, there is also this which I have taken from Stockopedia / Graham Neary's blog :

Clipper has a contribution to EBIT from "property-related advisory services" which are "linked to optimising the Group’s warehousing arrangements" and it's not obvious from the Annual Report what these services actually are. However, at year-end 2018, a company called Hamsard 3476 owed Clipper £4.2 million (the entire amount of revenue it generated for Clipper). For the most recent H1 statement, Hamsard owes Clipper £2.8 million (again, the entire amount of revenue it generated for the period). This company is apparently controlled by Steve Parkin (Executive Chairman & 25% owner of Clipper), which according to Companies House also has Clipper's CFO on its Board. It may be perfectly above board, but clarity about what exactly is going on here - as in, are they linked and if so how ? - would be nice.

Apart from that, any other reason why they would seem to be shorting ?