FOR THE YEAR ENDED 31 DECEMBER 2005
The consolidated financial statements of the Group, for the year ended 31 December 2005, has been prepared in accordance with International Financial Reporting Standards (IFRSs) issued by the International Accounting Standards Board as adopted by the EU (Adopted IFRSs).
The following accounting policies, on the basis of Adopted IFRSs, have been applied consistently in dealing with items which are considered material in relation to the Group's financial statements, for both years ended 31 December 2004 and 2005, except in relation to IAS 32 (Financial Instruments: Disclosure and Presentation) and IAS 39 (Financial Instruments: Recognition and Measurement) as the Group has taken the exemption available in IFRS 1 (First-time Adoption of International Financial Reporting Standards) to restate comparative information for these standards. Consequently, the Group has applied these standards prospectively from 1 January 2005 and has continued to apply UK GAAP in respect of financial instruments for the comparative period.
1. Accounting policies [58KB]2. Profit of the parent company [44KB]
3. Employees [44KB]
4. Pension arrangements [52KB]
5. Tangible fixed assets [41KB]
6. Fixed asset investments [41KB]
7. Debtors [41KB]
8. Creditors: Amounts falling due within one year [45KB]
9. Provisions [45KB]
10. Share capital [45KB]
11. Share capital and reserves [47KB]
12. Commitments [47KB]
13. Contingent liabilities [47KB]
14. Related party disclosures [47KB]
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