47153 AG Barr Annual Report 2025 AW4 SQ WEB - Flipbook - Page 164
A.G. BARR p.l.c. Annual Report and Accounts 2025
N OTE S TO TH E
ACCO U NT S
CO N TI N U ED
10. Intangible assets continued
Sensitivity analysis was carried out on the above calculations to review possible levels of impairment under a range of different assumptions, e.g. adjusting discount rates.
At a pre-tax discount rate of 28.5% or a reduction in the short term CAGR to 6% would result in an impairment charge of £0.8m in MOMA. In the base case scenario the
recoverable amount of MOMA exceeds its carrying amount by £7.8m. Reasonably possible changes to the key assumptions applied in assessing the value in use calculation
would not result in a change to the impairment conclusions in all other CGUs.
11. Property, plant and equipment
Land and buildings
Freehold
£m
Long leasehold
£m
Plant, equipment
and vehicles
£m
Assets under
construction
£m
Total
£m
Cost or deemed cost
At 29 January 2023
Additions
Transfer from assets under construction
Disposals
65.9
0.1
0.4
–
0.4
–
–
–
110.6
2.6
13.0
(8.9)
15.9
13.2
(13.4)
–
192.8
15.9
–
(8.9)
At 28 January 2024
Additions
Transfer from assets under construction
Transfer to available for sale assets (Note 19)
Disposals
66.4
0.4
0.1
–
–
0.4
–
–
–
–
117.3
2.0
4.6
(5.4)
(6.8)
15.7
19.0
(4.7)
–
–
199.8
21.4
–
(5.4)
(6.8)
At 25 January 2025
66.9
0.4
111.7
30.0
209.0
Depreciation
At 29 January 2023
Amount charged for year
Disposals
8.8
0.7
–
0.4
–
–
81.1
8.7
(8.9)
–
–
–
90.3
9.4
(8.9)
At 28 January 2024
Amount charged for year
Transfer to available for sale assets (Note 19)
Disposals
9.5
0.7
–
–
0.4
–
–
–
80.9
8.3
(2.2)
(6.6)
–
–
–
–
90.8
9.0
(2.2)
(6.6)
At 25 January 2025
10.2
0.4
80.4
–
91.0
At 25 January 2025
56.7
–
31.3
30.0
118.0
At 28 January 2024
56.9
–
36.4
15.7
109.0
Group
Net book value
162
