Half year to

31 Mar 09

Half year to

31 Mar 08

Year to

30 Sep 08

Note

(Unaudited)

£’000

(Unaudited)

£’000

(Audited)

£’000

Assets

Non-current assets

Goodwill

-

5,705

-

Intangible assets

11,234

11,317

9,549

Property, plant and equipment

18,274

18,700

15,491

Deferred tax assets

221

334

265

Retirement benefit assets

29,300

26,300

43,399

59,029

62,356

68,704

Current assets

Inventories

12,259

14,346

10,134

Trade and other receivables

13,205

10,518

10,684

Cash and cash equivalents

937

710

769

26,401

25,574

21,587

Assets classified as held for sale

5,121

-

4,642

31,522

25,574

26,229

Liabilities

Current liabilities

Financial liabilities

- Borrowings

2,036

14,245

15,908

- Derivative financial instruments

368

-

-

Trade and other payables

20,926

15,364

15,545

Deferred tax liabilities

-

265

-

Current tax liabilities

68

350

72

23,398

30,224

31,525

Liabilities directly associated with assets classified as held for sale

1,647

-

1,125

25,045

30,224

32,650

Net current assets/(liabilities)

6,477

(4,650)

(6,421)

Non-current liabilities

Financial liabilities

-Borrowings

15,436

-

-

Deferred tax liabilities

9,297

8,862

13,289

Retirement benefit obligations

928

656

759

Provision for liabilities and charges

11

4,319

4,600

5,568

29,980

14,118

19,616

Net assets

35,526

43,588

42,667

Shareholders’ equity

Ordinary shares

12

29,141

29,141

29,141

Share premium account

34,708

34,708

34,708

Capital redemption reserve

500

500

500

Translation reserve

1,184

(2,061)

(1,070)

Retained earnings

(30,580)

(19,262)

(21,175)

Equity shareholders’ funds

13

34,953

43,026

42,104

Minority interests in equity

573

562

563

Total equity

35,526

43,588

42,667