1086 AnnRep-Investment S04-3 - Pumpkin Patch investor relations

PUMPKIN PATCH LIMITED & SUBSIDIARIESNOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTSFOR THE 12 MONTHS ENDED 31 JULY 2004 (CONTINUED)11. Accruals and ProvisionsGroupParent31 July 2004 31 July 2003 31 July 2004 31 July 2003$000 $000 $000 $000CurrentSundry accruals 9,469 3,220 1,678 740Provision for pre-listing ESOP restructuring bonuses 1,357 - 1,357 -Employee entitlements 1,634 1,281 789 601GST payable 239 1,887 - -Deferred landlord contributions 1,312 1,030 140 -14,011 7,418 3,964 1,341Non CurrentDeferred landlord contributions 2,622 2,146 525 -Provision for pre-listing ESOP restructuring bonuses 2,713 - 2,713 -5,335 2,146 3,238 -19,346 9,564 7,202 1,34112. InventoriesGroupParent31 July 2004 31 July 2003 31 July 2004 31 July 2003$000 $000 $000 $000Inventories Comprise:Finished goods 36,663 25,070 - -Stock in transit 18,763 13,870 - -Raw materials 3,351 2,276 - -58,777 41,216 - -46