Just Annual Report and Accounts 2024

142 | Just Group PLC | Annual Report and Accounts 2024

CONSOLIDATED STATEMENT OF CASH FLOWS for the year ended 31 December 2024

Year ended 31 December 2024 £m

Year ended 31 December 2023 £m

Note

Cash flows from operating activities Profit before tax Adjustments for: Depreciation of property and equipment

113

172

13

3

2

Share of results from associates Amortisation of intangible assets Impairment of intangible assets

26

14

12 12

1 – 1

3 3 1

Share-based payments

Interest income Interest expense

4 5

(1,217)

(1,104)

241

122

Change in operating assets and liabilities: Net increase in financial investments Increase in net reinsurance contracts balance Increase in prepayments and accrued income

(4,247)

(6,068)

(955)

(363)

(2)

(1)

Decrease in other receivables

10

3

Increase in insurance contract liabilities Increase in investment contract liabilities Increase in accruals and provisions

3,622

4,484

7 9

2

16

2,101 1,151

1,774 1,075

Increase in net derivative liabilities, financial liabilities and other payables 1

Interest received

Taxation (paid)/received

(1)

6

Net cash inflow from operating activities

863

141

Cash flows from investing activities Acquisition of property and equipment

13 13

(4)

(3)

Disposal of property

– 4 –

1 –

Dividends from associates

Net cash outflow from investing activities

(2)

Cash flows from financing activities Proceeds on issue of borrowings (net of costs) Payment on redemption of borrowings Acquisition of non-controlling interests

24 24

398

(256)

(26)

(1)

Dividends paid

11 11

(23) (16) (48)

(19) (16) (48)

Coupon paid on Tier 1 notes Interest paid on borrowings

Payment of lease liabilities – principal

(2)

(1)

Net cash inflow/(outflow) from financing activities

52

(110)

Net increase in cash and cash equivalents

915

29

Foreign exchange differences on cash balances Cash and cash equivalents at 1 January Cash and cash equivalents at 31 December

(2)

2

1,687 2,600

1,656 1,687

Cash available on demand Units in liquidity funds

808

546

1,792 2,600

1,141 1,687

Cash and cash equivalents at 31 December

18

1 Other payables has been aggregated with other financial liabilities in all periods presented. The notes are an integral part of these financial statements.

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