Chemring Interim 2006 - Chemring Group PLC

I N T E R I M R E P O R T 2 0 0 6Reconciliation of equity at 31 October 2005 (date of last UK GAAP Financial Statements)Non-current assetsIntangible assetsDevelopment costsGoodwillTangible assetsInvestment in associateDeferred tax assetsNoteAAB,C,FUK GAAP£000-54135,05850,6981,068-UnauditedEffect oftransition toIFRS£0002,929-(378)--7,440IFRS£0002,92954134,68050,6981,0687,440Total non-current assets87,3659,99197,356Current assetsInventoriesTrade and other receivablesCash and cash equivalentsAssets classified as held for saleC,E27,82127,4507,77414,646-(282)--27,82127,1687,77414,646Total current assets77,691(282)77,409Current liabilitiesLoansObligations under finance leasesBank overdraftsTrade and other payablesCorporation taxLiabilities classified as held for saleB,C,D,E(1,957)(925)(10,744)(26,474)(1,150)(1,776)---1,226--(1,957)(925)(10,744)(25,248)(1,150)(1,776)(43,026)1,226(41,800)Non-current liabilitiesLoansObligations under finance leasesOther payablesDeferred tax liabilitiesLong-term provisionsPreference sharesRetirement benefit obligationsBA,C,E,FC(46,320)(602)-(4,457)(170)(62)---(163)(4,501)--(20,189)(46,320)(602)(163)(8,958)(170)(62)(20,189)(51,611)(24,853)(76,464)Net assets70,419(13,918)56,501EquityShare capitalShare premium accountSpecial capital reserveRevaluation reserveRetained earningsF1,45927,27412,9392,37426,096---(734)(13,184)1,45927,27412,9391,64012,912Equity attributable to equity holders of the parentEquity attributable to minority interests70,142277(13,918)-56,224277Total equity70,419(13,918)56,501P 21