Consolidated Statement of Changes in Equity As at 3 September 2011

  Note Share
capital
and share
premium
£m
Merger
reserve
£m
Reverse
acquisition
reserve
£m
Hedging
reserve
£m
Other
reserve
£m
Retained
earnings
£m
Total
£m
Balance at 29 August 2009   683.0 1,504.7 (1,199.9) (18.5) 2.6 (546.6) 425.3
Profit for the financial year   97.0 97.0
Actuarial loss on pension schemes 24 (37.1) (37.1)
Deferred tax movement on pension
schemes
24 (37.1) (37.1)
Change in the value of available-for-sale
investments
16 (6.8) (6.8)
Cash flow hedges                
– fair value gains (net of tax)   17.5 17.5
– reclassified and reported in net
   profit (net of tax)
  4.9 4.9
– recycled and adjusted against the
   cost of inventory (net of tax)
  (3.1) (3.1)
Total comprehensive income and
expense for the financial year
  19.3 (7.8) 67.7 79.2
Share-based payment charge 29 1.3 1.3
Redemption of preference shares 28 (303.8) 303.8
Discount arising on repurchase of
term loan facility (net of tax)
  (2.4) (2.4)
Total transactions with owners   (303.8) 302.7 (1.1)
Balance at 28 August 2010   683.0 1,200.9 (1,199.9) 0.8 (5.2) (176.2) 503.4
Profit for the financial year   117.2 117.2
Actuarial gain on pension schemes 24 75.8 75.8
Deferred tax movement on pension
schemes
25 (22.5) (22.5)
Current tax movement on pension
schemes
  2.1 2.1
Sale of available-for sale-investment 16 (2.0) (2.0)
Change in the value of available-for-sale
investments
16 (0.2) (0.2)
Currency translation differences   4.3 4.3
Cash flow hedges                
– fair value gains (net of tax)   (11.8) (11.8)
– reclassified and reported in net
   profit (net of tax)
  3.5 3.5
– recycled and adjusted against the
   cost of inventory (net of tax)
  1.3 1.3
Total comprehensive income and
expense for the financial year
  (7.0) 2.1 172.6 167.7
Share-based payment charge 29 1.4 1.4
Dividends paid 12 (12.9) (12.9)
Total transactions with owners   (11.5) (11.5)
Balance at 3 September 2011   683.0 1,200.9 (1,199.9) (6.2) (3.1) (15.1) 659.6

For a description of the nature and purpose of each reserve see note 28