RNS Number:0139N
Crucial Plan plc
31 January 2008
CRUCIAL PLAN PLC
("Crucial Plan", "the Company" or "the Group")
Unaudited Interim Financial Statements for the Six Months Ended 31 October 2007
Chairman's Statement
On behalf of the Board of Crucial Plan, I am pleased to present my report for
the 6 months ended 31 October 2007.
As in the previous period, our operating results represent the trading
performance of the Borrowdale Gates Hotel, which remains the principal asset of
the Group.
Trading has been similar to the previous period and is broadly in line with the
expectations of management.
Turnover was �485,000. However, interest, head office and corporate expenses
continue to be a drain on the resources of the Group which, together with a
provision for a late repayment penalty, has resulted in a pre tax loss of
�593,000.
The Board continues to explore a number of opportunities for a corporate
transaction that would be in the interests of all shareholders.
As previously announced, the Directors were anticipating raising a total of
�1,000,000 during December 2007 and the early part of this year. Unfortunately,
the Company has been unable to secure this fundraising at this time. The Board,
however, are continuing to seek to raise additional working capital.
Looking forward to the future, the Board will continue to seek the right
opportunities for the Group and will report any developments to shareholders as
soon as possible.
J.F. Liwosz
Chairman
31 January 2008
Consolidated Income Statement
for the six months ended 31 October 2007
Note Unaudited Unaudited Audited
Six months to Six months to 31 Year ended
31 October October 30 April
2007 2006 2007
�000 �000 �000
Revenue 485 536 938
Cost of sales (288) (311) (601)
Gross profit 197 225 337
Administrative expenses (365) (286) (817)
Provision for late repayment penalty (350) - -
on Urgel Limited loan
Provision against loan to Anzini Limited - - (300)
Profit on disposal of investments - - 40
Permanent diminution in
value of tangible fixed assets - - (261)
Financial expenses (75) (37) (85)
Loss before tax (593) (98) (1,086)
Taxation 2 - - -
Loss for the period attributable to equity (593) (98) (1,086)
shareholders of the parent
Basic earnings per share 3 (2.07)p (0.34)p (3.79)p
Diluted earnings per share 3 (1.82)p (0.34)p (3.79)p
There were no recognised gains and losses in the period, or in the prior periods
shown, other than the results shown above.
Consolidated Balance Sheet
at 31 October 2007
Unaudited Unaudited Audited
31 October 31 October 30 April
2007 2006 2007
�000 �000 �000
Non-current assets
Property, plant and equipment 1,829 2,120 1,845
Intangible assets - 45 -
Total non-current assets 1,829 2,165 1,845
Current assets
Inventories 17 18 18
Trade and other receivables 45 46 47
Investments - 75 -
Cash and cash equivalents - 33 1
Total current assets 62 172 66
Total assets 1,891 2,337 1,911
Current liabilities
Other interest-bearing loans and borrowings (114) (70) (115)
Trade and other payables (50) (46) (57)
Accruals and deferred income (301) (25) (200)
Other liabilities (823) (54) (420)
Total current liabilities (1,288) (195) (792)
Non-current liabilities
Other interest-bearing loans and borrowings (1,126) (1,184) (1,149)
Total non-current liabilities (1,126) (1,184) (1,149)
Total liabilities (2,414) (1,379) (1,941)
Net assets (523) 958 (30)
Equity
Share capital 143 143 143
Share premium 1,155 1,155 1,155
Convertible loan 100 - -
Retained earnings (1,921) (340) (1,328)
Total equity attributable to equity shareholders (523) 958 (30)
Consolidated Cash Flow Statement
for the six months ended 31 October 2007
Unaudited Unaudited Audited
31 October 31 October 30 April
2007 2006 2007
�000 �000 �000
Cash flows from operating activities
Loss for the period attributable to equity (593) (98) (1,086)
shareholders of the parent
Adjustments for:
Amortisation - - 45
Depreciation 21 22 42
Financial expense 75 37 85
Profit on disposal of investments - - (40)
Permanent diminution in
value of tangible fixed assets - - 261
Operating loss before changes in
working capital and provisions (497) (37) (693)
Decrease/(increase) in trade and other receivables 2 (27) (28)
Decrease in inventories 1 - -
Increase in trade and other payables 134 18 219
Provision for late repayment penalty
on Urgel Limited loan 350 - -
Provision against loan to Anzini Limited - - 300
Cash absorbed by operations (10) (50) (202)
Tax paid - - -
Net cash outflow from operating activities (10) (50) (202)
Cash flows from investing activities
Payments to acquire current asset investments - (46) (60)
Disposal of current asset investments - - 129
Acquisition of property, plant and equipment (5) (1) (8)
Net cash (outflow)/inflow from investing activities (5) (47) 61
Cash flows from financing activities
Loan to Anzini Limited - - (300)
Loan from Urgel Limited - - 350
Interest paid (62) (37) (85)
Convertible loan 100 - -
Repayment of borrowings (23) (35) (70)
Net cash inflow/(outflow) from financing activities 15 (72) (105)
Net decrease in cash and cash equivalents - (169) (246)
Opening cash and cash equivalents (44) 202 202
Closing cash and cash equivalents (44) 33 (44)
Statement of Changes in Shareholders' Equity
Unaudited 31 October 2007 Share Share Convertible Retained
capital premium loan earnings Total
�000 �000 �000 �000 �000
Issue of Convertible loan - - 100 - 100
Net income recognised
directly in equity - - 100 - 100
Loss for the period - - - (593) (593)
Total recognised income and expense - - 100 (593) (493)
Opening shareholders' funds
at 1 May 2007 143 1,155 - (1,328) (30)
Closing shareholders' funds
at 31 October 2007 143 1,155 100 (1,921) (523)
Unaudited 31 October 2006 Share Share Retained
capital premium earnings Total
�000 �000 �000 �000
Loss for the period - - (98) (98)
Opening shareholders' funds at 1 May 2006 143 1,155 (242) 1,056
Closing shareholders' funds
at 31 October 2006 143 1,155 (340) 958
Audited 30 April 2007 Share Share Retained
capital premium earnings Total
�000 �000 �000 �000
Loss for the year - - (1,086) (1,086)
Opening shareholders' funds at 1 May 2006 143 1,155 (242) 1,056
Closing shareholders' funds
at 30 April 2007 143 1,155 (1,328) (30)
Notes
(forming part of the interim financial statements)
1 Basis of preparation
The consolidated interim financial statements of the Group for the period ended
31 October 2007 are unaudited and do not comprise statutory accounts within the
meaning of Section 240 of the Companies Act 1985.
From 1 May 2007, Crucial Plan is required to prepare its consolidated financial
statements in accordance with adopted International Financial Reporting
Standards (IFRS) as adopted by the European Union ('adopted IFRS').
Reconciliations and descriptions of the effect of the transition from UK GAAP to
adopted IFRS on the Group's balance sheet and its income statement are provided
on pages 8 to 14 of this interim report.
This consolidated interim financial information has been prepared on the basis
of the recognition and measurement requirements of endorsed IFRS as at 31
October 2007 that are effective (or available for early adoption) at 30 April
2008, the Group's first annual reporting date at which it is required to apply
adopted IFRS. Based on these adopted IFRS, the directors have applied the
accounting policies set out in the restatement report, included in this
document, which they expect to apply when the first annual financial statements
are prepared in accordance with adopted IFRS for the year ending 30 April 2008.
Standards currently in issue and adopted by the EU are subject to interpretation
issued from time to time by the International Financial Reporting
Interpretations Committee (IFRIC). Further standards may be issued by the
International Accounting Standards Board that will be adopted for financial
years beginning on or after 1 May 2007. Accordingly, the accounting policies
for that annual period will be determined finally only when the annual financial
statements are prepared for the year ending 30 April 2008.
The comparative figures for the financial year ended 30 April 2007 are not the
Group's statutory accounts for that financial year. Those accounts, which were
prepared under UK GAAP, have been reported on by the Group's auditors and
delivered to the registrar of companies. The report of the auditors was (i)
unqualified, (ii) did include a going concern reference to the adequacy of the
disclosures made in within the accounting policies note concerning uncertainty
over the possible outcome of proposed placings to which the auditors drew
attention by way of emphasis without qualifying their report, and (iii) did not
contain a statement under section 237(2) or (3) of the Companies Act 1985.
2 Taxation
The tax charge is based on the estimated tax rate for the year ended 30 April
2008.
3 Earnings per share
The calculation of the basic earnings per share is based on the loss after
taxation divided by the weighted average number of shares in issue, being
28,686,112 (period ended 31 October 2006:28,686,112; year ended 30 April 2007:
28,686,112).
The diluted earnings per share takes the weighted average number of ordinary
shares in issue during the period and adjusts this for dilutive convertible loan
existing at the period end. The diluted weighted average number of shares in
the period ended 31 October 2007 was 32,599,155 (period ended 31 October 2006:
28,686,112; year ended 30 April 2007: 28,686,112).
4 Segment reporting
The Group's primary reporting segment is by business. The Group only has one
business segment.
A business segment is a group of assets and operations engaged in providing
products or services that are subject to risks and rewards that are different
from those of other business segments.
IFRS Restatement report (unaudited)
Crucial Plan Plc transition to IFRS
From 1 May 2007 the Group is required to prepare its consolidated accounts under
International Accounting Standards and International Financial Reporting
Standards (collectively referred to as "adopted IFRS" throughout this document)
as adopted by the European Union ("EU") having previously prepared its accounts
under UK Generally Accepted Accounting Principles ("UK GAAP"). The transition
date for the Group is 1 May 2006 and this report covers the restatement of the
opening consolidated balance sheet as at 1 May 2006, the consolidated accounts
for the year ended 30 April 2007 and the consolidated accounts for the six
months ended 31 October 2006. This report shows the impact of the transition to
adopted IFRS on the Group's reported performance and financial position;
reconciles this to previously reported financial information; and explains the
reasons for the adjustments.
Transitional arrangements - Application of IFRS 1
The Group's financial statements for the year ended 30 April 2008 will be the
Group's first annual financial statements in compliance with adopted IFRS. The
Group's transition date is 1 May 2006 and the Group prepared its opening IFRS
balance sheet at that date.
On transition to adopted IFRS an entity is generally required to apply adopted
IFRS retrospectively, except where an exemption is available under IFRS 1 '
First-time Adoption of International Financial Reporting Standards'.
The Group has considered the key elections from IFRS 1 and has elected to adopt
the IFRS 1 exemption in relation to business combinations and will only apply
IFRS 3 'Business Combinations' prospectively from 1 May 2006. As a result the
balance of goodwill under UK GAAP as at 30 April 2006 will be deemed the cost of
goodwill at 1 May 2006.
International Financial Reporting Standards - Changes in accounting policies
The interim results for the period ended 31 October 2007 have been prepared in
accordance with accounting policies under adopted IFRS. The Group's revised
accounting policies under IFRS are included in note 2 to this restatement
report.
Reconciliation of income statement from UK GAAP to adopted IFRS (unaudited)
UK GAAP IFRS
31 October Amortisation 31 October
2006 of goodwill 2006
�000 �000 �000
Revenue 536 - 536
Cost of sales (311) - (311)
Gross profit 225 - 225
Administration expenses (286) - (286)
Amortisation of goodwill (1) 1 -
Financial expenses (37) - (37)
Loss before tax (99) 1 (98)
Taxation - - -
Loss for the period, all attributable to equity
shareholders of the parent (99) 1 (98)
Basic earnings per share (0.35)p (0.34)p
Diluted earnings per share (0.35)p (0.34)p
IFRS Restatement report (continued)
Reconciliation of balance sheet from UK GAAP to adopted IFRS (unaudited)
UK GAAP IFRS
31 October Amortisation of 31 October
2006 goodwill 2006
�000 �000 �000
Non current assets
Property plant and equipment 2,120 - 2,120
Intangible assets 44 1 45
Total non current assets 2,164 1 2,165
Current assets
Inventories 18 - 18
Trade and other receivables 46 - 46
Investments 75 - 75
Cash and cash equivalents 33 - 33
Total current assets 172 - 172
Total assets 2,336 1 2,336
Current liabilities
Other interest-bearing loans and borrowings (70) - (70)
Trade and other payables (46) - (46)
Accruals and deferred income (24) - (24)
Other liabilities (54) - (54)
Total current liabilities (194) - (194)
Non current liabilities
Other interest-bearing loans and borrowings (1,184) - (1,184)
Total non current liabilities (1,184) - (1,184)
Total liabilities (1,378) - (1,378)
Net assets 958 1 959
Equity
Share capital 143 - 143
Share premium 1,155 - 1,155
Retained earnings (340) 1 (339)
Total equity attributable to equity shareholders 958 1 959
With the exception of reclassifications, there are no adjustments required to
the profit and loss account for the year ended 30 April 2007 or to the balance
sheets as at 30 April 2006 and 30 April 2007 as originally reported under UK
GAAP. Similarly there were no material differences other than
reclassifications, between cash flows presented under adopted IFRS and the cash
flows presented under UK GAAP.
Notes to the IFRS Restatement report
1. IFRS 3 'Business combinations' - income statement
The Group has elected to take the exemption available under IFRS 1 in respect of
restating business combinations and therefore the net book value of goodwill as
at the transition date, 1 May 2006, is deemed to be cost.
The adoption of IFRS 3 'Business Combinations' has resulted in the write back of
goodwill amortised since 1 May 2006 (see note 2). In the six months ended 31
October 2006 �1,000 amortisation has been added back. There were no further
adjustments required as, following an impairment review in the second half of
the year to 30 April 2007, the remaining amount of goodwill was fully provided.
Under UK GAAP goodwill is amortised over its useful estimated life. Under IFRS
goodwill is not amortised but assessed at least every 12 months for impairment.
The Group undertook an impairment review as at the date of transition, 1 May
2006 and, in the following period as at 30 April 2007, concluded that the value
of the goodwill should be fully provided.
2. Accounting policies
The following accounting policies represent the Group's revised policies under
IFRS which will be adopted by the Group in its financial statements for the year
ended 30 April 2008.
Basis of consolidation
The Group financial statements comprise the financial statements of the Company
and all of its subsidiary undertakings made up to the financial year end.
Subsidiaries are entities controlled by the Group. Control exists when the Group
has the power, directly or indirectly, to govern the financial and operating
policies of an entity so as to obtain benefits from its activities. In assessing
control, potential voting rights that are currently exercisable or convertible
are taken into account. The financial statements of subsidiaries are included in
the consolidated financial statements from the date that control commences until
the date that control ceases.
The results of subsidiary undertakings acquired or disposed of in the year are
included in the Group Income Statement from the effective date of acquisition or
to the effective date of disposal. Accounting policies are consistently applied
throughout the Group. Inter-company balances and transactions have been
eliminated. Material profits from inter company sales, to the extent that they
are not yet realised outside the Group, have also been eliminated.
Cash and cash equivalents
Cash and cash equivalents includes cash in hand, deposits held at call with
banks, other short term highly liquid investments. Bank overdrafts are shown
within borrowings in current liabilities on the balance sheet.
Bank overdrafts that are repayable on demand and form an integral part of the
Group's cash management are included as a component of cash and cash equivalents
for the purpose only of the statement of cash flows.
Property, plant and equipment
Property, plant and equipment are stated at cost less accumulated depreciation
and impairment losses.
Where parts of an item of property, plant and equipment have different useful
lives, they are accounted for as separate items of property, plant and
equipment.
Depreciation is charged to the income statement on a straight-line basis over
the estimated useful lives of each part of an item of property, plant and
equipment. The estimated useful lives are as follows:
Freehold property - 1% per annum on cost
Fixtures and fittings - 20% per annum on cost
Computer equipment - 20% per annum on cost
Inventories
Inventories comprising consumables and goods for resale, are valued at the lower
of cost and net realisable value, after making due allowance for obsolete and
slow moving items.
Intangible assets
All business combinations are accounted for by applying the purchase method.
Goodwill represents amounts arising on acquisition of subsidiaries. In respect
of business acquisitions that have occurred since 1 May 2006, goodwill
represents the difference between the cost of the acquisition and the fair value
of the net identifiable assets and contingent liabilities acquired.
Identifiable intangibles are those which can be sold separately or which arise
from legal rights regardless of whether those rights are separable.
Adjustments are made where necessary to bring the accounting policies of
acquired businesses into alignment with those of the Group.
Goodwill on acquisition of subsidiaries is included in intangible assets.
Goodwill is allocated to cash generating units and is not amortised, but is
tested annually for impairment. An impairment charge is recognised for any
amount by which the carrying value of goodwill exceeds its fair value.
In respect of acquisitions prior to 1 May 2006, goodwill is included at 1 May
2006 on the basis of its deemed cost, which represents the amount recorded under
UK GAAP which was broadly comparable save that only separable intangibles were
recognised and goodwill was amortised. On transition, amortisation of goodwill
has ceased as required by IFRS 1.
Other intangible assets that are acquired by the Group are stated at cost less
accumulated amortisation and impairment losses.
Revenue
Revenue is recognised consistently with the right to receive consideration in
exchange for the performance of supplying services, stated net of Value Added
Tax.
Taxation
Tax on the profit or loss for the year comprises current and deferred tax. Tax
is recognised in the income statement except to the extent that it relates to
items recognised directly in equity, in which case it is recognised in equity.
Current tax is the expected tax payable on the taxable income for the year,
using tax rates enacted or substantively enacted at the balance sheet date, and
any adjustment to tax payable in respect of previous years.
Deferred tax is provided on temporary differences between the carrying amounts
of assets and liabilities for financial reporting purposes and the amounts used
for taxation purposes. The following temporary differences are not provided for:
the initial recognition of goodwill; the initial recognition of assets or
liabilities that affect neither accounting nor taxable profit other than in a
business combination, and differences relating to investments in subsidiaries to
the extent that they will probably not reverse in the foreseeable future. The
amount of deferred tax provided is based on the expected manner of realisation
or settlement of the carrying amount of assets and liabilities, using tax rates
enacted or substantively enacted at the balance sheet date.
A deferred tax asset is recognised only to the extent that it is probable that
future taxable profits will be available against which the asset can be
utilised.
Interest bearing borrowings
Interest bearing borrowings are recognised initially at fair value less
attributable transaction costs. Subsequent initial recognition, interest
bearing borrowings are stated at amortised cost with any difference between cost
and redemption value being recognised in the income statement over the period of
the borrowings on an effective interest basis.
Provisions
A provision is recognised in the balance sheet when the Group has a present
legal or constructive obligation as a result of a past event, and it is probable
that an outflow of economic benefits will be required to settle the obligation.
If the effect is material, provisions are determined by discounting the expected
future cash flows at a pre-tax rate that reflects current market assessments of
the time value of money and, where appropriate, the risks specific to the
liability.
Impairment of assets
The carrying amounts of the Group's assets other than inventories and deferred
tax assets, are reviewed at each balance sheet date to determine whether there
is any indication of impairment. If any such indication exists, the asset's
recoverable amount is estimated.
For goodwill, assets that have an indefinite useful life and intangible assets
that are not yet available for use, the recoverable amount is estimated at each
balance sheet date.
An impairment loss is recognised whenever the carrying amount of an asset or its
cash-generating unit exceeds its recoverable amount. Impairment losses are
recognised in the income statement.
Impairment losses recognised in respect of cash-generating units are allocated
first to reduce the carrying amount of any goodwill allocated to cash-generating
units and then to reduce the carrying amount of the other assets in the unit on
a pro rata basis. A cash generating unit is the smallest identifiable group of
assets that generates cash inflows that are largely independent of the cash
inflows from other assets or groups of assets.
Goodwill, assets that have an indefinite useful life and intangible assets that
are not yet available for use were tested for impairment as at 1 May 2006, the
date of transition to Adopted IFRS, even though no indication of impairment
existed.
When a decline in the fair value of an available-for-sale financial asset has
been recognised directly in equity and there is objective evidence that the
asset is impaired, the cumulative loss that had been recognised directly in
equity is recognised in profit or loss even though the financial asset has not
been derecognised. The amount of the cumulative loss that is recognised in
profit or loss is the difference between the acquisition cost and current fair
value, less any impairment loss on that financial asset previously recognised in
profit or loss.
Calculation of recoverable amount
The recoverable amount of the Group's investments in held-to-maturity securities
and receivables carried at amortised cost is calculated as the present value of
estimated future cash flows, discounted at the original effective interest rate
(i.e., the effective interest rate computed at initial recognition of these
financial assets). Receivables with a short duration are not discounted.
The recoverable amount of other assets is the greater of their net selling price
and value in use. In assessing value in use, the estimated future cash flows are
discounted to their present value using a pre-tax discount rate that reflects
current market assessments of the time value of money and the risks specific to
the asset. For an asset that does not generate largely independent cash inflows,
the recoverable amount is determined for the cash-generating unit to which the
asset belongs.
Reversals of impairment
An impairment loss in respect of a held-to-maturity security or receivable
carried at amortised cost is reversed if the subsequent increase in recoverable
amount can be related objectively to an event occurring after the impairment
loss was recognised.
An impairment loss in respect of an investment in an equity instrument
classified as available for sale is not reversed through profit or loss. If the
fair value of a debt instrument classified as available-for-sale increases and
the increase can be objectively related to an event occurring after the
impairment loss was recognised in profit or loss, the impairment loss is
reversed through profit or loss.
An impairment loss in respect of goodwill is not reversed. In respect of other
assets, an impairment loss is reversed when there is an indication that the
impairment loss may no longer exist and there has been a change in the estimates
used to determine the recoverable amount.
An impairment loss is reversed only to the extent that the asset's carrying
amount does not exceed the carrying amount that would have been determined, net
of depreciation or amortisation, if no impairment loss had been recognised.
Expenses
Net financing costs
Net financing costs comprise interest payable, finance charges on shares
classified as liabilities and finance leases, interest receivable on funds
invested, dividend income and foreign exchange gains and losses that are
recognised in the income statement.
Interest income and interest payable is recognised in profit or loss as it
accrues, using the effective interest method. Dividend income is recognised in
the income statement on the date the entity's right to receive payments is
established.
Financial instruments
Following the adoption of IAS 32, financial instruments issued by the Group are
treated as equity (i.e. forming part of shareholders' funds) only to the extent
that they meet the following two conditions:
(a) they include no contractual obligations upon the company (or group as the
case may be) to deliver cash or other financial assets or to exchange
financial assets or financial liabilities with another party under
conditions that are potentially unfavourable to the company (or group);
and
(b) where the instrument will or may be settled in the Group's own equity
instruments, it is either a non-derivative that includes no obligation to
deliver a variable number of the Group's own equity instruments or is a
derivative that will be settled by the Group's exchanging a fixed amount
of cash or other financial assets for a fixed number of its own equity
instruments.
To the extent that this definition is not met, the proceeds of issue are
classified as a financial liability. Where the instrument so classified takes
the legal form of the Group's own shares, the amounts presented in these
financial statements for called up share capital and share premium account
exclude amounts in relation to those shares.
Where a financial instrument that contains both equity and financial liability
components exists these components are separated and accounted for individually
under the above policy. The finance cost on the financial liability component
is correspondingly higher over the life of the instrument.
Finance payments associated with financial liabilities are dealt with as part of
finance expenses. Finance payments associated with financial instruments that
are classified in equity are dividends and are recorded directly in equity.
The Group does not hold or issue derivative financial instruments for trading
purposes.
Investments
Current investments are stated at cost less any provision for permanent
diminution in value.
Non-current assets held for sale and discontinued operations
A non-current asset or a group of assets containing a non-current asset (a
disposal group) is classified as held for sale if its carrying amount will be
recovered principally through sale rather than through continuing use, it is
available for immediate sale and sale is highly probable within one year.
On initial classification as held for sale, non-current assets and disposal
groups are measured at the lower of previous carrying amount and fair value less
costs to sell with any adjustments taken to profit or loss. The same applies to
gains and losses on subsequent re-measurement. In accordance with IFRS 5, the
above policy is effective from 1 May 2006; no reclassifications are made in
prior periods.
A discontinued operation is a component of the Group's business that represents
a separate major line of business or geographical area of operations or is a
subsidiary acquired exclusively with a view to resale, that has been disposed
of, has been abandoned or that meets the criteria to be classified as held for
sale.
Discontinued operations are presented on the income statement (including the
comparative period) as a column analysing the post tax profit or loss of the
discontinued operation and the post tax gain or loss recognised on the
re-measurement to fair value less costs to sell or on disposal of the assets/
disposal groups constituting discontinued operations.
Going concern
Since the period end, the Directors have been active in trying to secure
additional working capital and, whilst the previously announced fundraising
attempts in respect of the �1,000,000 that the Board was anticipating raising in
December 2007 and the early part of 2008 have proved to be unsuccessful, the
Board are actively pursuing further fundraising opportunities. The Directors
have a reasonable expectation of being able to secure such additional funding.
The directors, therefore, consider it appropriate to prepare the interim
financial statements on a going concern basis.
3. Availability of interim financial statements
This statement is available on Crucial Plan's website, www.crucialplan.com.
This information is provided by RNS
The company news service from the London Stock Exchange
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