Picton Property Income Limited Annual Report 2021

Additional Information Supplementary disclosures (unaudited) continued for the year ended 31 March 2021

Loan to value The loan to value (LTV) is calculated by taking the Group’s total borrowings, net of cash, as a percentage of the total portfolio value. 2021 £000 2020 £000

2019 £000

166,207 167,465 194,669

Total borrowings

Less: Cash and cash equivalents

(23,358) (23,567) (25,168) 142,849 143,898 169,501 682,410 664,615 685,335

Total net borrowings

Investment property valuation

Loan to value

20.9%

21.7% 24.7%

Cost ratio The cost ratio is based on historical information and provides shareholders with an indication of the likely level of cost of managing the Group. The cost ratio uses the annual recurring administrative expenses as a percentage of the average net asset value over the period. 2021 £000 2020 £000 2019 £000

5,388

Administrative expenses

5,563 5,842

Less: REIT conversion and restructuring costs Recurring administrative expenses Average net asset value over the year

(215)

5,388

5,563 5,627

514,574 511,868 497,304

Cost ratio

1.0%

1.1% 1.1%

130

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