NEW STAR INVESTMENT TRUST PLC Tax - - - PROFIT FOR THE PERIOD 279 9,643 9,922 EARNINGS PER SHARE Ordinary shares (pence) 4 0.39p 13.58p 13.97p
The total return column of this statement represents the Group's profit and loss account, prepared in accordance with IFRS. The supplementary Revenue Return and Capital Return columns are both prepared under guidance published by the Association of Investment Companies. All items in the above statement derive from continuing operations. No operations were acquired or discontinued during the period.
All income is attributable to the equity holders of the parent company. There are no minority interests.
CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME
for the six months ended 31st December 2019 and the year ended 30th June 2020
Six months ended Year ended
31st December 2019 30th June 2020
(unaudited) (audited)
Revenue Capital Total Revenue Capital Total
Notes Return Return Return Return Return Return
GBP'000 GBP'000 GBP'000 GBP'000 GBP'000 GBP'000
INCOME
Investment income 1,127 - 1,127 2,169 - 2,169
Other operating income 167 - 167 250 - 250
Total income 2 1,294 - 1,294 2,419 - 2,419
GAINS AND LOSSES ON INVESTMENTS
Gains/(losses) on investments at fair value
through profit or loss
5
- 5,023 5,023 - (212) (212)
Other exchange (losses)/gains - (612) (612) - 414 414
Trail rebates - 2 2 - 4 4
1,294 4,413 5,707 2,419 206 2,625
EXPENSES
Management and performance fees 3 (364) (623) (987) (697) (623) (1,320)
Other expenses (138) - (138) (397) - (397)
(502) (623) (1,125) (1,094) (623) (1,717)
PROFIT/(LOSS) BEFORE TAX 792 3,790 4,582 1,325 (417) 908
Tax - - - - - -
PROFIT FOR THE PERIOD 792 3,790 4,582 1,325 (417) 908
EARNINGS PER SHARE
Ordinary shares (pence) 4 1.11p 5.34p 6.45p 1.87p (0.59)p 1.28p The total return column of this statement represents the Group's profit and loss account, prepared in accordance with IFRS. The supplementary Revenue Return and Capital Return columns are both prepared under guidance published by the Association of Investment Companies. All items in the above statement derive from continuing operations. No operations were acquired or discontinued during the periods.
All income is attributable to the equity holders of the parent company. There are no minority interests.
CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
for the six months ended 31st December 2020 (unaudited)
Share
Share premium Special reserve Retained earnings
capital Total
GBP '000 GBP '000 GBP '000
GBP '000 GBP '000
At 30th JUNE 2020 710 21,573 56,908 34,694 113,885
Total comprehensive income for the period
- - - 9,922 9,922
Dividend paid - - - (994) (994)
At 31st DECEMBER 2020 710 21,573 56,908 43,622 122,813 Included within retained earnings were GBP1,298,000 of Company reserves available for distribution.
CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
for the six months ended 31st December 2019 (unaudited)
Share
Share premium Special reserve Retained earnings
capital Total
GBP '000 GBP '000 GBP '000
GBP '000 GBP '000
At 30th JUNE 2019 710 21,573 56,908 34,780 113,971
Total comprehensive income for the period
- - - 4,582 4,582
Dividend paid - - - (994) (994)
At 31st DECEMBER 2019 710 21,573 56,908 38,368 117,559 CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
for the year ended 30th June 2020 (audited)
Share
Share premium Special reserve Retained earnings
capital Total
GBP '000 GBP '000 GBP '000
GBP '000 GBP '000
At 30th JUNE 2019 710 21,573 56,908 34,780 113,971
Total comprehensive income for the year - - - 908 908
Dividend paid - - - (994) (994)
At 30th JUNE 2020 710 21,573 56,908 34,694 113,885 CONSOLIDATED BALANCE SHEET
at 31st December 2020
31st December 31st December 30th June
2020 2019 2020
Notes
(unaudited) (unaudited) (audited)
GBP '000 GBP '000 GBP '000
NON-CURRENT ASSETS
Investments at fair value through profit or loss
5 111,261 101,518 103,015
CURRENT ASSETS
Other receivables 101 100 137
Cash and cash equivalents 11,682 16,786 10,962
11,783 16,886 11,099
TOTAL ASSETS 123,044 118,404 114,114
CURRENT LIABILITIES
Other payables (231) (845) (229)
TOTAL ASSETS LESS CURRENT LIABILITIES
122,813 117,559 113,885
NET ASSETS 122,813 117,559 113,885
EQUITY ATTRIBUTABLE TO EQUITY HOLDERS
Called-up share capital 710 710 710
Share premium 21,573 21,573 21,573
Special reserve 56,908 56,908 56,908
Retained earnings 6 43,622 38,368 34,694
TOTAL EQUITY 122,813 117,559 113,885
NET ASSET VALUE PER ORDINARY SHARE (PENCE) 7 172.92p 165.52p 160.35p The interim report was approved and authorised for issue by the Board on 18th March 2021.
CONSOLIDATED CASH FLOW STATEMENT
for the six months ended 31st December 2020
Six months Six months Year
ended ended ended
31st 31st 30th June
December December
2020
2020 2019
(audited)
(unaudited) (unaudited) (MORE TO FOLLOW) Dow Jones Newswires
March 22, 2021 03:01 ET (07:01 GMT)
