Just Annual Report and Accounts 2023

Strategic Report | Governance | Financial Statements | 111

The table below summarises the outstanding awards made to Andy Parsons:

Dividend shares accumulating at vesting

Exercised/ released in the year 1,2

Exercise price

Interest as at 31/12/2022

Granted in the year

Vesting in the year

Lapsed in the year

Interest as at 31/12/2023

Date of grant

Vesting date

Expiry date

LTIP 1 23 Mar 2023 24 Mar 2022 24 Mar 2021 23 Mar 2020 DSBP 23 Mar 2023 24 Mar 2022 24 Mar 2021

Nil Nil Nil Nil Nil Nil Nil

– 937,575

– – –

– – –

– – –

– 937,575 23 Mar 2026 23 Mar 2033 – 845,806 24 Mar 2025 24 Mar 2032 – 667,131 24 Mar 2024 24 Mar 2031

845,806 667,131 1,187,523

– – –

– 1,104,396 83,127 1,104,396

– 23 Mar 2023 23 Mar 2030

– 226,068

– – –

– – –

– – –

– 226,068 23 Mar 2026 23 Mar 2033 – 225,084 24 Mar 2025 24 Mar 2032 – 216,757 24 Mar 2024 24 Mar 2031

225,084 216,757

– –

BUY-OUT AWARDS 2 20 Mar 2020 (II)

Nil

210,129

– 210,129

– 210,129

– 31 Mar 2021–23

n/a

1 2020 LTIP was exercised on 31 March 2023 at a price of £0.8363. 2 A s detailed in the 2019 Directors’ Remuneration report, the final tranche of the 20 March 2020 (II) buy-out award vested on 31 March 2023 and 210,129 shares were released to Andy on such day for nil consideration and at a market price of £0.8363. Dilution The Company’s employee share plans operate within the dilution limits in the Investment Association principles of remuneration, of 10% under all share plans and 5% under the executive share plans in any rolling ten-year period. Awards granted under the LTIP, DSBP and SAYE are satisfied by either using newly issued shares or market purchased shares held in the employee benefit trust, however it is the intention of the Company to use only market purchased shares to satisfy future awards under LTIP and DSBP. Should the decision be made to issue new shares to satisfy LTIP or DSBP in the future, the current dilution is 3.45% (10% in 10 years under the all shares plans) and 2.68% (5% in 10 years under the executive share plans).

PAYMENTS FOR LOSS OF OFFICE (AUDITED) No payments were made for loss of office to Directors during 2023.

As set out in the Committee Chair’s statement, Andy Parsons retired from the Company on 31 December 2023. He ceased to be a Director upon retirement, having stepped down as CFO on 1 December 2023. He was paid his normal remuneration to that date and received no termination payments. Consistent with the remuneration policy, he was regarded as a good leaver and so retained and deferred share bonus awards which will be released on normal maturity and similarly retained his outstanding LTIP awards which will also be retained to normal maturity and performance assessment. The LTIP awards will be further reduced to reflect time pro-rating for the period not worked. He will also be required to retain shares for two-years’ post-cessation in accordance with the remuneration policy.

PAYMENTS TO PAST DIRECTORS (AUDITED) Simon Thomas

Simon stepped down from the Board in 2018 and the treatment of his awards granted under the LTIP and DSBP was disclosed in the 2018 Annual Report. All of his awards vested prior to 2023. He exercised and sold all his 2015 DSBP nil-cost options of 85,267 shares on 17 August 2023 at a market price of £0.801.

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