LONDON & ASSOCIATED PROPERTIES PLC financials

LONDON & ASSOCIATED PROPERTIES PLC

Country: GB Reporting currency: GBP Latest annual report: 2024-12-31
LEI: 213800GLCG54Q578EX51
Source filing ↗
Financial statements (GBP, as reported — unscaled; 88 line items across 2 annual periods)
Line item 20242023
Income statement
Revenue £54.9M£53.2M
Operating expenses £49.6M£52.0M
Operating profit (EBIT) £5.3M£1.2M
Finance costs £3.0M£3.6M
Profit before tax £4.4M-£3.5M
Income tax expense £1.6M£307.0K
Profit for the year £2.8M-£3.8M
— attributable to owners -£373.0K-£3.9M
— attributable to NCI £3.2M£70.0K
Total comprehensive income £2.7M-£4.5M
Per share
Basic EPS £-0.00£-0.05
Diluted EPS £-0.00£-0.05
Free cash flow / share £-0.03
Cash flow statement
Cash generated from operations £10.4M£3.7M
Net cash from operating activities £8.6M£3.8M
Net cash from investing activities -£7.8M-£6.5M
Net cash from financing activities -£3.5M-£6.2M
Lease liability payments £234.0K£251.0K
Net change in cash -£2.8M-£8.9M
Balance sheet
Total assets £100.1M£97.6M
Non-current assets £76.9M£70.5M
Property, plant & equipment £23.6M£19.2M
Current assets £23.1M£27.1M
Trade & other receivables £7.2M£7.4M
Cash & equivalents £2.9M£7.0M
Total equity £50.6M£48.3M
— attributable to owners £28.1M£28.5M
Non-controlling interests £22.5M£19.8M
Non-current liabilities £22.4M£16.5M
Long-term borrowings £17.9M£13.3M
Lease liabilities (non-current) £2.1M£1.6M
Current liabilities £27.2M£32.8M
Short-term borrowings £7.2M£12.8M
Lease liabilities (current) £439.0K£394.0K
Trade & other payables £15.7M£14.5M
Deferred tax liabilities £699.0K£0
Derived metrics
Free cash flow £432.0K-£2.1M
Operating margin 9.6%2.2%
Net margin 5.1%-7.1%
Return on equity 5.5%-7.8%
Cash conversion ratio 3.05×-1.01×
Capex coverage 1.05×0.64×
Other reported items
Adjustments For Decrease Increase In Inventories -£843.0K£2.0M
Adjustments For Decrease Increase In Trade and Other Receivables -£70.0K-£933.0K
Adjustments For Depreciation Expense £4.3M£1.8M
Adjustments For Finance Costs £3.0M£3.6M
Adjustments For Finance Income £202.0K£332.0K
Adjustments For Gain Loss On Disposal of Investments In Subsidiaries Joint Ventures and Associates £50.0K-£1.9M
Adjustments For Gains Losses On Fair Value Adjustment Investment Property £1.8M-£5.0K
Adjustments For Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss Property Plant and Equipment £900.0K£0
Adjustments For Increase Decrease In Trade and Other Payables £1.8M£429.0K
Adjustments For Losses Gains On Disposal of Noncurrent Assets £0-£4.0K
Adjustments For Unrealised Foreign Exchange Losses Gains £23.0K£158.0K
Bank Overdrafts Classified As Cash Equivalents £2.3M£3.5M
Capital Redemption Reserve £47.0K£47.0K
Cash and Cash Equivalents If Different From Statement of Financial Position £668.0K£3.4M
Cash Flows From Losing Control of Subsidiaries Or Other Businesses Classified As Investing Activities £0-£148.0K
Comprehensive Income Attributable To Noncontrolling Interests £3.1M-£410.0K
Comprehensive Income Attributable To Owners of Parent -£405.0K-£4.1M
Current Investments £628.0K£734.0K
Current Tax Liabilities £3.8M£5.2M
Deferred Tax Assets £0£432.0K
Dividends Paid To Equity Holders of Parent Classified As Financing Activities £436.0K£1.4M
Dividends Recognised As Distributions To Noncontrolling Interests £436.0K£936.0K
Effect of Exchange Rate Changes On Cash and Cash Equivalents £25.0K£140.0K
Finance Income £202.0K£332.0K
Gains Losses On Disposals of Noncurrent Assets £0£4.0K
Gains Losses On Exchange Differences On Translation Recognised In Profit Or Loss -£23.0K-£158.0K
Gains Losses On Fair Value Adjustment Investment Property £1.8M-£5.0K
Income Taxes Paid Refund Classified As Operating Activities £1.8M-£137.0K
Interest Paid Classified As Financing Activities £2.8M£3.6M
Interest Received Classified As Investing Activities £202.0K£332.0K
Investment Property £39.0M£36.6M
Issued Capital £8.6M£8.6M
Liabilities £49.5M£49.3M
Net Assets Liabilities £50.6M£48.3M
Noncurrent Assets Or Disposal Groups Classified As Held For Sale £0£545.0K
Noncurrent Investments Other Than Investments Accounted For Using Equity Method £14.3M£14.3M
Noncurrent Provisions £1.6M£1.6M
Other Comprehensive Income Net of Tax Exchange Differences On Translation -£122.0K-£675.0K
Proceeds From Sales of Investments Other Than Investments Accounted For Using Equity Method £5.4M£432.0K
Proceeds From Sales of Property Plant and Equipment Classified As Investing Activities £0£21.0K
Purchase of Investments Other Than Investments Accounted For Using Equity Method £5.3M£1.2M
Purchase of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets £8.1M£6.0M
Reserve of Exchange Differences On Translation -£1.3M-£1.3M
Retained Earnings £16.1M£16.4M
Share Premium £4.9M£4.9M
Treasury Shares £144.0K£144.0K
Methodology

Every line item above is a fact tagged in LONDON & ASSOCIATED PROPERTIES PLC's annual report filed in the European Single Electronic Format (ESEF) under the IFRS taxonomy (ifrs-full) — the income statement, balance sheet and cash-flow statement as the filer reported them. Values are shown as-is, in the reporting currency (GBP), without rescaling; the row labels map to the underlying concept name (e.g. Revenue → ifrs-full:Revenue, Operating profit → ifrs-full:ProfitLossFromOperatingActivities, Diluted EPS → ifrs-full:DilutedEarningsLossPerShare), and any concept without a curated label is shown under “Other reported items” with its de-camel-cased tag name. Only consolidated, default-member facts are shown (segment / dimensional breakdowns are excluded).

“Derived metrics” (free cash flow, margins, ROE, …) are computed from those facts by the same model the U.S. financials pages use — not tagged by the filer.

Source: machine-readable OIM xBRL-JSON aggregated by filings.xbrl.org (XBRL International). Entity identity is resolved by LEI via the public-domain GLEIF register. This is reference data, not investment advice.