32816-Lucy-Group-AR-2025 web ready spreads_FINAL

Consolidated Income Statement for the year ended 31 December 2025

Consolidated Statement of Comprehensive Income for the year ended 31 December 2025

FINANCIAL STATEMENTS

2025 £000

2024 £000

2025 £000

2024 £000

Note

Revenue

421,799

3

409,331 (265,372) 143,959

Profit for the year

46,097

71,912

(303,768)

Cost of sales Gross profit

Other comprehensive income:

118,031

(40,360) (22,327) (15,949)

Selling and distribution costs Administrative expenses Research and development costs

(35,698) (18,027) (13,045)

Items that will not be reclassified subsequently to the income statement: Remeasurement of UK defined benefit pension scheme

2,304

1,625

(576)

Taxation relating to remeasurement of UK pension scheme

(406)

7,280

Other operating income

3,640

(187)

Remeasurement of non-UK employee benefit schemes

(84)

Operating profit before net valuation gains/(losses) on investment property

46,675

4

80,829

37

Taxation relating to remeasurement of non-UK employee benefit schemes

11

5,938 52,613

Net valuation gains/(losses) on investment property

2,361

Items that will subsequently be reclassified to the income statement: Currency translation differences

Operating profit after net valuation gains/(losses) on investment property

83,190

(7,019)

897

312

Gain on revaluation of available-for-sale investments

341

4,788 (1,831)

Finance income Finance costs

6 6

3,755

(1,735)

(22)

Taxation relating to revaluation of investments

(75)

Profit before taxation

55,570

85,210

Total comprehensive income for the year, net of tax

40,946

74,221

(9,473)

Tax expense

7

(13,298)

Total comprehensive income for the year attributable to: Non-controlling interest

Profit for the year

46,097

71,912

854

570

40,092 40,946

Owners of the parent

73,651 74,221

Profit for the year attributable to: Non-controlling interest

854

570

45,243 46,097

Owners of the parent

71,342 71,912

(3,478)

Dividends

(4,388)

9,198p

Earnings per share

14,504p

100

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Lucy Group Ltd Annual Report & Accounts 2025

LUCYGROUP.COM

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