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Investor Presentaiton

BOOHOO GROUP PLC NOTES TO THE FINANCIAL STATEMENTS (FORMING PART OF THE FINANCIAL STATEMENTS) CONTINUED 12 PROPERTY, PLANT AND EQUIPMENT ' 13 RIGHT-OF-USE ASSETS ANNUAL REPORT AND ACCOUNTS 2021 Transition on adoption of IFRS 16 on 1 March 2019 Additions Balance at 29 February 2020 Short leasehold properties £ million 23.5 3.6 27.1 7.8 34.9 Short leasehold alterations Fixtures and fittings Computer equipment Motor Land & vehicles buildings Total £ million £ million £ million £ million £ million £ million Cost Cost Balance at 28 February 2019 6.0 71.8 4.6 0.4 40.2 123.0 Additions 3.6 15.7 2.1 0.5 0.5 22.4 Exchange differences 0.1 0.1 Disposals (0.5) (0.6) (0.4) (1.5) Additions Balance at 29 February 2020 9.1 86.9 6.3 0.9 40.8 144.0 Balance at 28 February 2021 Additions 10.2 16.1 3.6 0.1 7.0 37.0 Exchange differences (0.2) (0.2) Disposals (0.6) (0.8) (1.4) Balance at 28 February 2021 19.3 102.4 9.1 1.0 47.6 179.4 Accumulated depreciation Accumulated depreciation At 1 March 2019 Depreciation for year Balance at 29 February 2020 Depreciation for year Balance at 28 February 2021 Balance at 28 February 2019 1.2 Depreciation charge for the year 1.8 28 9.5 2.2 0.1 1.5 14.5 7.1 1.6 0.2 0.8 11.5 Net book value Exchange differences At 1 March 2019 Disposals (0.3) (0.6) (0.3) (1.2) At 29 February 2020 Balance at 29 February 2020 2.7 16.0 3.5 0.3 2.3 24.8 At 28 February 2021 Depreciation charge for the year 2.0 9.1 2.1 0.3 0.9 14.4 Disposals (0.6) (0.8) (1.4) Balance at 28 February 2021 4.7 24.5 4.8 0.6 3.2 37.8 Net book value At 28 February 2019 At 29 February 2020 At 28 February 2021 4.8 62.3 6.4 14.6 70.9 77.9 22 2.4 0.3 38.7 108.5 2.8 0.6 38.5 119.2 4.3 0.4 44.4 141.6 The amounts of depreciation included in the statement of comprehensive income in distribution costs is £8.7 million (2020: £7.1 million) and in administrative expenses is £5.7 million (2020: £4.4 million). 104 105 /// FINANCIAL STATEMENTS 7.4 5.1 12.5 5.7 18.2 16.1 14.6 16.7
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