Share Search
Visit the Share Search
You are here:
Henderson Smaller Companies Trust Accounts Summary
| Date of Accounts | 2026 | 2025 | 2024 | 2023 | 2022 |
|---|---|---|---|---|---|
| Standard | GAAP | GAAP | GAAP | GAAP | IFRS |
| Millions | Millions | Millions | Millions | Millions | |
| Income Statement | 30-05-2026 | 30-05-2025 | 30-05-2024 | 30-05-2023 | 30-05-2022 |
| Revenue | n/a | n/a | n/a | n/a | 20.65 |
| Operating Profit / Loss | 16.80 | 21.60 | 23.52 | 22.95 | 18.92 |
| Net Interest | -0.95 | -1.11 | -1.24 | -1.00 | -0.56 |
| Pre Tax Profit | 15.85 | 20.49 | 22.29 | 21.95 | 18.36 |
| Post Tax Profit | 15.85 | 20.49 | 22.29 | 21.95 | 18.36 |
| Profit for the Period | n/a | n/a | n/a | n/a | 18.35 |
| Equity Holders of Parent Company | n/a | n/a | n/a | n/a | 18.35 |
| Minority Interests | n/a | n/a | n/a | n/a | n/a |
| Continuing EPS | |||||
| Earnings per Share (Basic) | n/ap | n/ap | n/ap | n/ap | 24.57p |
| Earnings per Share (Diluted) | n/ap | n/ap | n/ap | n/ap | 24.57p |
| Earnings per Share (Adjusted) | n/ap | n/ap | n/ap | n/ap | 24.57p |
| Continuing and Discontinued EPS | |||||
| Earnings per Share (Basic) | 26.11p | 27.89p | 29.85p | 29.38p | 24.57p |
| Earnings per Share (Diluted) | 26.11p | 27.89p | 29.85p | 29.38p | 24.57p |
| Earnings per Share (Adjusted) | 26.11p | 27.89p | 29.85p | 29.38p | 24.57p |
| Dividend per Share | 29.00p | 28.00p | 27.00p | 26.00p | 24.00p |
| Millions | Millions | Millions | Millions | Millions | |
| Balance Sheet | 30-05-2026 | 30-05-2025 | 30-05-2024 | 30-05-2023 | 30-05-2022 |
| Non-Current Assets | |||||
| Intangible Assets | n/a | n/a | n/a | n/a | n/a |
| Property, Plant and Equipment | n/a | n/a | n/a | n/a | n/a |
| Investments | n/a | n/a | n/a | n/a | 892.40 |
| Investment Properties | n/a | n/a | n/a | n/a | n/a |
| Other Financial Assets | n/a | n/a | n/a | n/a | n/a |
| Other Non-Current Assets | n/a | n/a | n/a | n/a | n/a |
| Total Non-Current Assets | n/a | n/a | n/a | n/a | 892.40 |
| Current Assets | |||||
| Inventories | n/a | n/a | n/a | n/a | n/a |
| Trade and Other Receivables | n/a | n/a | n/a | n/a | 4.23 |
| Cash at Bank and in Hand | 8.01 | 1.18 | 9.25 | 13.34 | 8.99 |
| Current Asset Investments | n/a | n/a | n/a | n/a | n/a |
| Other Current Assets | n/a | n/a | n/a | n/a | n/a |
| Total Current Assets | n/a | n/a | n/a | n/a | 13.22 |
| Other Assets | n/a | n/a | n/a | n/a | n/a |
| Total Assets | 626.05 | 706.09 | 854.38 | 776.68 | 905.62 |
| Current Liabilities | |||||
| Borrowings | n/a | n/a | n/a | n/a | 50.27 |
| Other Current Liabilities | n/a | n/a | n/a | n/a | 2.99 |
| Total Current Liabilities | n/a | n/a | n/a | n/a | 53.26 |
| Net Current Assets | -6.05 | -14.60 | 797.12 | -35.00 | n/a |
| Non-Current Liabilities | |||||
| Borrowings | n/a | n/a | n/a | n/a | 49.76 |
| Provisions | n/a | n/a | n/a | n/a | n/a |
| Other Non-Current Liabilities | n/a | n/a | n/a | n/a | n/a |
| Total Non-Current Liabilities | n/a | n/a | n/a | n/a | 49.76 |
| Net Assets | 558.58 | 634.32 | 747.34 | 675.39 | 802.60 |
| Capital and Reserves | |||||
| Share Capital | n/a | n/a | n/a | n/a | 18.68 |
| Share Premium Account | n/a | n/a | n/a | n/a | n/a |
| Other Reserves | 521.43 | 595.59 | 26.79 | 639.55 | 770.79 |
| Retained Earnings | n/a | n/a | n/a | n/a | 13.13 |
| Shareholders Funds | 558.58 | 634.32 | 747.34 | 675.39 | 802.60 |
| Minority Interests / Other Equity | n/a | n/a | n/a | n/a | n/a |
| Total Equity | n/a | n/a | n/a | n/a | 802.60 |
| 30-05-2026 | 30-05-2025 | 30-05-2024 | 30-05-2023 | 30-05-2022 | |
| Operating Margin | 91.50% | 94.27% | 95.39% | 94.46% | 91.62% |
| Return on Capital Employed | n/a% | n/a% | n/a% | n/a% | n/a% |
| Dividend Cover | 0.90 | 1.00 | 1.11 | 1.13 | 1.02 |
| Dividend Yield | 3.20 | 3.30 | 3.00 | 3.30 | 2.60 |
| PE Ratio | 35.10 | 30.20 | 29.70 | 26.70 | 37.30 |
| PEG | n/a | n/a | 14.90 | 1.30 | 0.50 |
| Dividend per Share Growth | 3.57% | 3.70% | 3.85% | 8.33% | 1.05% |
| Net Asset Value per Share | 1,026.49p | 1,165.68p | 1,373.37p | 1,241.14p | 1,474.91p |