-----------  -----------  ---------  -----------  -----------  --------- 
 
   7       Taxation 

The tax charge is based on the expected effective tax rate of 25% for the 52 weeks to 29 July 2012 (30 January 2011: 28%).

   8       Earnings/(loss) per share 

The basic earnings per share is calculated by dividing the (loss)/profit after taxation by the weighted average number of shares in issue during the period. For diluted earnings per share the weighted average number of ordinary shares is increased to assume conversion of all dilutive potential ordinary shares. The adjusted basic earnings per share shown below is calculated after excluding the adjustments detailed below.

The weighted number of shares of 206,925,115 is the same for all three periods. The number of dilutive shares applicable in the 52 weeks to 31 July 2011 was nil.

 
                                     26 weeks to            26 weeks to            52 weeks to 
                                                             30 January 
                                   29 January 2012              2011               31 July 2011 
                                 Earnings   Per share   Earnings   Per share   Earnings   Per share 
                                 GBP'000s       pence   GBP'000s       pence   GBP'000s       pence 
 (Loss)/profit from 
  continuing operations           (3,508)      (1.70)      8,447        4.08   (12,090)      (5.84) 
 Loss from discontinued 
  operations                            -           -    (3,643)      (1.76)    (2,943)           - 
                                ---------  ----------  ---------  ----------  ---------  ---------- 
 Basic (loss)/profit 
  per share                       (3,508)      (1.70)      4,804        2.32   (15,033)      (7.26) 
 Effect of dilutive 
  warrants issued                       -           -          -           -          -           - 
                                ---------  ----------  ---------  ----------  ---------  ---------- 
 Diluted (loss)/profit 
  per share                       (3,508)      (1.70)      4,804        2.32   (15,033)      (7.26) 
                                ---------  ----------  ---------  ----------  ---------  ---------- 
 
 
                                     26 weeks to            26 weeks to            52 weeks to 
                                                             30 January 
                                   29 January 2012              2011               31 July 2011 
                                 Earnings   Per share   Earnings   Per share   Earnings   Per share 
                                 GBP'000s       pence   GBP'000s       pence   GBP'000s       pence 
 Basic (loss)/profit 
  per share                       (3,508)      (1.70)      4,804        2.32   (15,033)      (7.26) 
 Net impairment to 
  property, plant 
  and equipment                         -           -          -           -      5,686        2.74 
 Onerous lease adjustment             407        0.20          -           -      4,644        2.24 
 Loss from discontinued 
  operations before 
  tax                                   -           -      3,643        1.76      3,329        1.61 
 Restructuring costs                1,218        0.59          -           -          -           - 
 Change in fair value 
  of financial instruments          (218)      (0.11)      (266)      (0.13)      (356)      (0.17) 
 Loss on sale of 
  property, plant 
  and equipment                       898        0.43      1,345        0.65        985        0.48 
 Related taxation 
  effect                              576        0.28    (1,322)      (0.64)    (3,905)      (1.89) 
 Basic adjusted (loss)/profit 
  from continuing 
  operations                        (627)      (0.31)      8,204        3.96    (4,650)      (2.25) 
                                ---------  ----------  ---------  ----------  ---------  ---------- 
 
 
      Goodwill, intangible assets and property, 
 9     plant and equipment 
                                                                           Property, 
                                                         Intangible            plant 
                                              Goodwill       assets    and equipment 
                                               GBP'000      GBP'000          GBP'000 
  Opening net book value at 1 August 
   2010                                         17,326        1,750           58,162 
  Additions                                          -            -            2,815 
  Disposals                                          -            -            (959) 
  Depreciation and amortisation                      -            -          (4,084) 
  Net impairment                                     -            -            (491) 
                                             ---------  -----------  --------------- 
  Closing net book value at 30 January 
   2011                                         17,326        1,750           55,443 
  Additions                                          -            -            3,797 
  Disposals                                          -            -            (565) 
  Depreciation and amortisation                      -            -          (4,296) 
  Discontinued operations                            -            -               36 
  Net impairment                                     -            -          (5,686) 
                                             ---------  -----------  --------------- 
  Closing net book value at 31 July 
   2011                                         17,326        1,750           48,729 
  Additions                                          -            -            3,448 
  Disposals                                          -            -            (737) 
  Depreciation and amortisation                      -            -          (3,437) 
      Discontinued operations                        -            -                - 
                                             ---------  -----------  --------------- 
  Closing net book value at 29 January 
   2012                                         17,326        1,750           48,003 
                                             ---------  -----------  --------------- 
 

The goodwill relates to the acquisition of GSG Holdings Limited in 1998.

 
 10    Trade and other receivables 
                                                        As at        As at     As at 
                                                   29 January   30 January   31 July 
                                                         2012         2011      2011 
                                                      GBP'000      GBP'000   GBP'000 
  Other receivables                                     1,156          782     1,780 
  Prepayments                                          14,860       19,488    17,137 
                                                  -----------  -----------  -------- 
                                                       16,016       20,270    18,917 
                                                  -----------  -----------  -------- 
 
       Movement on the provision for impairment 
        of trade and other receivables are 
        as follows: 
 
  Beginning of financial period                             7            4         4 
  Provision for receivables impairment                      -            -         3 
       Amounts utilised                                     -            -         - 
                                                  -----------  -----------  -------- 
  End of financial period                                   7            4         7 
                                                  -----------  -----------  -------- 
 
 
 11    Trade and other payables 
                                                  As at        As at     As at 
                                             29 January   30 January   31 July 
                                                   2012         2011      2011 
                                                GBP'000      GBP'000   GBP'000 
  Trade payables                                 64,267       44,693    31,793 
  Other taxation and social security             10,689        9,801     3,710 
  Other payables                                 11,334        7,496     9,397 
  Deferred income                                 1,593        1,759     1,632 
  Other accruals                                  8,188        9,664     8,926 
                                            -----------  -----------  -------- 
                                                 96,071       73,413    55,458 
                                            -----------  -----------  -------- 
 
 
 12    Provisions 
                                          Onerous    Employee 
                                           leases    benefits     Total 
                                          GBP'000     GBP'000   GBP'000 
       Group 
  At 1 August 2010                          2,415         133     2,548 
  Utilised in the period                    (306)           -     (306) 
  Charged in the period                     1,849           -     1,849 
  Unwinding of discount                         5           -         5 
                                         --------  ----------  -------- 
  At 30 January 2011                        3,963         133     4,096 
  Utilised in the period                    (305)        (83)     (388) 
  Charged in the period                     4,206          74     4,280 
  Unwinding of discount                         5           -         5 
                                         --------  ----------  -------- 
  At 31 July 2011                           7,869         124     7,993 
  Utilised in the period                    (300)           -     (300) 
  Charged in the period                       407           -       407 
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