47153 AG Barr Annual Report 2025 AW4 SQ WEB - Flipbook - Page 171
Strategic Report
Corporate Governance
Accounts
Carrying amount
Company
At 25 January 2025
Financial assets – Non-current
Loans to subsidiaries
Financial assets – Current
Foreign exchange contracts used for hedging
Trade and other receivables and amounts due from subsidiary companies
Short-term investments
Cash and cash equivalents
Financial liabilities – Non-current
Foreign exchange contracts used for hedging
Lease liabilities
Financial liabilities – Current
Foreign exchange contracts used for hedging
Lease liabilities
Accruals
Trade payables and amounts due to other subsidiary companies
Fair value –
hedging
instruments
£m
Other financial
assets at
amortised cost
£m
Other financial
liabilities at
amortised cost
£m
Total
£m
–
–
2.6
2.6
–
–
2.6
2.6
0.2
–
–
–
0.2
–
66.2
42.5
16.7
125.4
–
–
–
–
–
0.2
66.2
42.5
16.7
125.6
0.1
–
0.1
–
–
–
–
16.1
16.1
0.1
16.1
16.2
0.3
–
–
–
–
–
–
–
–
3.7
32.3
53.3
0.3
3.7
32.3
53.3
0.3
–
89.3
89.6
Fair value –
hedging
instruments
£m
Other financial
assets at
amortised cost
£m
Other financial
liabilities at
amortised cost
£m
Total
£m
–
–
2.6
2.6
–
–
2.6
2.6
–
–
–
–
45.5
20.0
22.4
87.9
–
–
–
–
45.5
20.0
22.4
87.9
–
–
–
–
17.0
17.0
17.0
17.0
0.3
–
–
–
0.3
–
–
–
–
–
–
3.1
24.4
32.4
59.9
0.3
3.1
24.4
32.4
60.2
Carrying amount
Company
At 28 January 2024
Financial assets – Non-current
Loans to subsidiaries
Financial assets – Current
Trade and other receivables and amounts due from subsidiary companies
Short-term investments
Cash and cash equivalents
Financial liabilities – Non-current
Lease liabilities
Financial liabilities – Current
Foreign exchange contracts used for hedging
Lease liabilities
Accruals
Trade payables and amounts due to other subsidiary companies
All financial instruments at fair value sit within Level 2 of the fair value hierarchy.
The carrying amount of the other financial assets and liabilities approximates to the fair value due to the short-term to maturity and/or not bearing interest.
The cumulative amount of gains and losses on effective hedging instruments are held within the cash flow hedge reserve in “Other reserves”.
169
