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Notes to the IFRS Basis Financial Statementscontinued15. POST BALANCE SHEET EVENTSThe Government’s Budget on 23 March 2011 set out plans to reduce the rate of corporation tax from 26% to25% for the 2012/2013 tax year. This reduction was ‘substantively enacted’ on 5 July and would have apositive impact on the IFRS result at 30 June 2011 of £3.5 million.On 1 July 2011, Vivian Bazalgette was appointed to the Board of the Company as an indepedentNon-executive Director.There have been no other material events subsequent to the end of the interim period that have not beenreflected in the interim financial statements.16. STATUTORY ACCOUNTSThe financial information shown in this publication is unaudited and does not constitute statutory accounts.The comparative figures for the financial year ended 31 December 2010 are not the Company’s statutoryaccounts for the financial year. Those accounts have been reported on by the Company’s auditors and deliveredto the Registrar of Companies.The report of the auditors was unqualified and did not include a reference to any matter to which the auditorsdrew attention to, by way of emphasis without qualifying their report, and did not contain a statement undersection 498 of the Companies Act 2006.17. APPROVAL OF HALF YEAR REPORTThese condensed consolidated half year financial statements were approved by the Board of Directors on27 July 2011.58St. James’s Place plc Registered No. 3183415
Responsibility Statement of the Directorsin Respect of the Half Year Financial ReportThe Directors confirm that this consolidated interim financial information has been prepared in accordancewith IAS 34 as adopted by the European Union and that the interim management report includes a fair reviewof the information required by DTR 4.2.7R and DTR 4.2.8R, namely:–– an indication of important events that have occurred during the first six months of the financial year andtheir impact on the condensed set of financial statements, and a description of the principal risks anduncertainties for the remaining six months of the financial year; and–– material related-party transactions in the first six months and any material changes in the related partytransactions described in the last Annual Report.The Directors of St. James’s Place plc are listed in the St. James’s Place plc Annual Report for 31 December2010. A list of current Directors is maintained on the St. James’s Place plc website: www.sjp.co.ukBy order of the BoardD Bellamya CroftChief Executivefinance Director27 July 2011 27 July 2011Half Year Report 201159
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