Day 117 - 27 Apr 95 - Page 24


     
     1        left-hand side relate to, unless they relate to exactly the
     2        same things as the 21, 23, 24, 25 and 26 -----
     3        A.  Perhaps if I could explain, Mr. Morris?
     4
     5   MR. JUSTICE BELL:  Yes, I think it would help.
     6        A.  Actual this year, that is, the actual sum of money that
     7        has been spent on that particular item in the P & L, so
     8        £8,135,490 was spent on crew payroll which amounts to 14.75
     9        per cent of the total income of the Company.
    10
    11   Q.   Yes.
    12
    13   MR. MORRIS:  That was a monthly figure -----
    14
    15   MR. JUSTICE BELL:  Do not ask any more questions for the moment
    16        otherwise we get -- but can you carry on explanation
    17        because I think it might help?
    18        A.  Yes.  What you have then is, under 21, "Controllable
    19        Expenses".  "Controllable Expenses", are all those expenses
    20        which can be controlled within the organisation.  23 is
    21        payroll.
    22
    23   Q.   Carry on.  We then have a column "Monthly Actual Last
    24        Year"?
    25        A.  Yes that was the actual this year, that was the monthly
    26        actually last year, so it is comparison.
    27
    28   MR. RAMPTON:  Can I suggest an easy way of dealing with this.
    29        There is a central column "Controllable Expenses"; the
    30        left-hand side is monthly?
    31        A.  Monthly.
    32
    33   Q.   It is headed "Monthly"?
    34        A.  Yes.
    35
    36   Q.   The right-hand side is the annual summary year to date.
    37
    38   MR. JUSTICE BELL:  Yes.
    39
    40   MR. RAMPTON:  So we have to read it both ways.
    41        A.  Where it says "Actual Last Year", that is a comparison
    42        with last year's figure.  That would be 1991.
    43
    44   MR. JUSTICE BELL:  I see.  It compares it with the actual last
    45        year and it compares it with what was planned before the
    46        year began?
    47        A.  That is right.  That was the budget that was set.
    48
    49   Q.   Then on right-hand side, as Mr. Rampton, has pointed out we
    50        have it annualised? 
    51        A.  That is right. 
    52 
    53   MR. RAMPTON:  Can we look at the annualised figures?
    54        A.   Certainly.
    55
    56   Q.   We see the payroll -- I am going to look at percentages --
    57        the actual figure for 92 was 15.1 per cent of sales?
    58        A.  On crew payroll, yes.
    59
    60   Q.   That is the cost of the labour in the stores excluding

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