47153 AG Barr Annual Report 2025 AW4 SQ WEB - Flipbook - Page 146
A.G. BARR p.l.c. Annual Report and Accounts 2025
C A S H FLOW
S TATE M E NT S
FO R TH E
YEAR ENDED
2 5 J A N UA RY
2 02 5
Group
Note
Operating activities
Profit for the period before tax
Adjustments for:
Interest and dividends receivable
Interest payable
Subsidiary acquisition adjustment
Impairment of assets classified as available for sale
Impairment of investment in associate
Write off of loans and receivables
Contingent consideration
Depreciation of property, plant and equipment
Amortisation of intangible assets
Share-based payment costs
Gain on sale of property, plant and equipment
Operating cash flows before movements in working capital
Decrease/(increase) in inventories
Increase in receivables
Increase in payables
Difference between employer pension contributions and amounts recognised in the income statement
Cash generated by operations
Tax paid
Net cash from operating activities
Investing activities
Acquisition of subsidiary (net of cash acquired)
Cash acquired on subsidiary transfer
Loans made
Purchase of property, plant and equipment
Proceeds on sale of property, plant and equipment
Funds placed on fixed term deposit
Funds returned from fixed term deposit
Interest received
Net cash used in investing activities
Financing activities
Loans made
Loans repaid
Lease payments
Purchase of Company shares by employee benefit trusts
Proceeds from disposal of Company shares by employee benefit trusts
Dividends paid
Interest paid
Net cash used in financing activities
Net (decrease)/increase in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year
6
6
19
15
24
3
3
14
16
16
21
21
27
27
9
Company
2025
£m
2024
£m
2025
£m
2024
£m
53.2
51.3
36.5
44.9
(2.0)
0.5
–
1.6
–
–
–
11.0
1.2
2.4
(0.3)
67.6
4.8
(13.0)
1.5
(3.3)
57.6
(9.3)
48.3
(1.4)
0.2
–
–
0.7
1.5
(0.8)
11.2
1.1
2.1
(0.5)
65.4
(1.8)
(3.4)
–
–
60.2
(11.7)
48.5
(4.0)
0.8
6.5
1.6
–
–
–
10.4
1.2
2.4
(0.3)
55.1
0.3
(11.8)
19.7
(3.3)
60.0
(9.3)
50.7
(8.4)
0.2
–
–
0.7
1.5
(0.8)
10.6
1.1
2.1
(0.5)
51.4
(5.4)
(6.3)
9.9
–
49.6
(11.2)
38.4
–
–
–
(19.2)
1.0
(90.5)
68.0
1.4
(39.3)
(12.3)
–
–
(17.8)
0.6
(20.0)
40.0
1.4
(8.1)
–
3.7
–
(19.1)
1.0
(90.5)
68.0
1.4
(35.5)
(12.3)
–
(0.8)
(17.7)
0.6
(20.0)
40.0
1.4
(8.8)
–
–
(2.1)
(2.7)
1.0
(17.2)
(0.2)
(21.2)
(12.2)
33.6
21.4
5.0
(5.7)
(1.9)
(3.6)
1.3
(14.7)
(0.1)
(19.7)
20.7
12.9
33.6
–
–
(1.8)
(2.7)
1.0
(17.2)
(0.2)
(20.9)
(5.7)
22.4
16.7
5.0
(5.0)
(1.7)
(3.6)
1.3
(14.7)
–
(18.7)
10.9
11.5
22.4
Non-cash transactions
During the year the Company received a £nil (2024: £7.0m) dividend from Rubicon Drinks Limited, £0.8m dividend from Rio Tropical Limited and £1.1m dividend from Boost Drink
Limited, being other Group companies. These were satisfied by way of a dividend in specie using the intercompany balances due by the Company to each respective company.
144
