annual report 2005 - Pumpkin Patch investor relations

Pumpkin Patch Limited & Subsidiaries notes to and forming part of the financial statements
for the 12 months ended 31 July 2005
8. imputation credit account
Parent
31 July 2005
$000
Parent
31 July 2004
$000
Opening balance 38 743
Plus income tax paid 111 18
Imputation credits attached to dividends received 3,132 2,597
Less imputation credits attached to dividends paid to shareholders (2,766) (3,505)
Transfer from group companies - 160
Withholding tax credits - 25
Use of money interest - 3
Tax refund - (3)
Closing balance 515 38
9. accruals and provisions
Group
Parent
Notes
31 July 2005
$000
31 July 2004
$000
31 July 2005
$000
31 July 2004
$000
Current
Sundry accruals 8,885 9,238 1,559 1,678
Provision for pre-listing ESOP restructuring bonuses 6 1,319 1,357 1,319 1,357
Employee entitlements 2,144 1,634 969 789
GST payable 523 239 (803) (1,182)
Deferred landlord contributions 1,214 1,312 140 140
14,085 13,780 3,184 2,782
Non Current
Deferred landlord contributions 2,041 2,622 385 525
Provision for pre-listing ESOP restructuring bonuses 6 1,319 2,713 1,319 2,713
3,360 5,335 1,704 3,238
17,445 19,115 4,888 6,020
39