Page 109 - Pobl Annual Report FY25

Annual Report 2025 107
Notes to the Financial Statements
for the year ended 31 March 2025
All assets and liabilities are carried at amortised cost, with the exception of the loan notes asset and Contract Asset receivable.
The Contract Asset receivable represents the present value of future amounts receivable under a long-term contract. These
assets are considered non basic financial instruments and are therefore held at fair value.
Group 2025 2024 Restated
£’000 £’000
Carrying amount of financial assets
Debt instruments measured at amortised cost 240,217 263,832
Carrying amount of financial liabilities
Measured at amortised cost 1,170,134 1,062,388
Financial assets arising from PFI and similar contracts
The Group has entered into PFI and similar contracts for the provision and operation of university student accommodation and
accounts for these transactions in accordance with its accounting policy as shown in note 1 to these financial statements. The
financial assets which fall due within one year and after more than one year from the year end date are as follows:
Group 2025 2024
£’000 £’000
Debtors falling due within one year 4,591 3,653
Debtors falling due after more than one year 67,698 72,988
At 31 March 72,289 76,641
The movements arising during the year on the aggregate balance of the financial assets are:
Group 2025 2024
£’000 £’000
Aggregate balance of financial assets at 1 April 76,641 80,923
Statement of Comprehensive Income movement in the year (4,352) (4,282)
At 31 March 72,289 76,641
28. Financial Instruments