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Statements of Changes in Shareholders´ Equity
for the year ended 30 June 2008
Attributable |
||||||||
to equity |
||||||||
Share |
Share |
Merger |
Other |
Retained |
holders of |
Minority |
Total |
|
capital |
premium |
reserve |
reserves |
deficit |
the parent |
interest |
equity |
|
| Group | £'000 |
£'000 |
£'000 |
£'000 |
£'000 |
£'000 |
£'000 |
£'000 |
| Balance at 1 July 2006 | 933 |
21,386 |
50,404 |
749 |
(10,807) |
62,655 |
5 |
62,670 |
| Exchange differences arising | ||||||||
| on translation of overseas subsidiaries | — |
— |
— |
(478) |
— |
(478) |
— |
(478) |
| Net gain recognised directly in equity | — |
— |
— |
(478) |
— |
(478) |
— |
(478) |
| Loss for the year | — |
— |
— |
— |
(4,208) |
(4,208) |
2 |
(4,206) |
| Total recognised | ||||||||
| (expense)/income for the year | — |
— |
— |
(478) |
(4,208) |
(4,686) |
2 |
(4,684) |
| Share-based payments - | ||||||||
| value of employee services | — |
— |
— |
— |
240 |
240 |
— |
240 |
| Options and warrants exercised | 1 |
86 |
— |
— |
— |
87 |
— |
87 |
| Share issue onpurchase of minority interest | 1 |
— |
70 |
— |
— |
71 |
4 |
75 |
| Balance at 30 June 2007 | 935 |
21,472 |
50,474 |
271 |
(14,775) |
58,377 |
11 |
58,388 |
| Exchange differences arising | ||||||||
| on translation of overseas subsidiaries | — |
— |
— |
3,927 |
— |
3,927 |
— |
3,927 |
| Net income recognised directly in equity | — |
— |
— |
3,927 |
— |
3,927 |
— |
3,927 |
| Profit for the year | — |
— |
— |
— |
3,337 |
3,337 |
1 |
3,338 |
| Total recognised income for the year | — |
— |
— |
3,927 |
3,337 |
7,264 |
1 |
7,265 |
| Share-based payments - | ||||||||
| value of employee services | — |
— |
— |
— |
678 |
678 |
— |
678 |
| Balance at 30 June 2008 | 935 |
21,472 |
50,474 |
4,198 |
(10,760) |
66,319 |
12 |
66,331 |
Attributable |
||||||
to equity |
||||||
Share |
Share |
Merger |
Other |
Retained |
holders of |
|
capital |
premium |
reserve |
reserves |
deficit |
the parent |
|
| Company | £'000 |
£'000 |
£'000 |
£'000 |
£'000 |
£'000 |
| Balance at 1 July 2006 | 933 |
21,386 |
55,504 |
686 |
(2,573) |
75,936 |
| Loss for the year | — |
— |
— |
— |
(8,664) |
(8,664) |
| Total recognised expense for the year | — |
— |
— |
— |
(8,664) |
(8,664) |
| Share-based payments - value of employee services | — |
— |
— |
— |
240 |
240 |
| Options and warrants exercised | 1 |
86 |
— |
— |
— |
87 |
| Shares issued on purchase of minority interest | 1 |
— |
70 |
— |
— |
71 |
| Balance at 30 June 2007 | 935 |
21,472 |
55,574 |
686 |
(10,997) |
67,670 |
| Profit for the year | — |
— |
— |
— |
149 |
149 |
| Total recognised income for the year | — |
— |
— |
— |
149 |
149 |
| Share-based payments - value of employee services | — |
— |
— |
— |
678 |
678 |
| Balance at 30 June 2008 | 935 |
21,472 |
55,574 |
686 |
(10,170) |
68,497 |
The notes pages 40 and 64 are an integral part of these consolidated financial statements.