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Jersey Post International Limited: business review 2009.

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DirMike Liston OBEectors, Officers and Advisors PHewitt, Bacon & Wension Advisorsoodrow Limited Board of Directors Non-Executive Chairman  Actuaries and Consultants Jersey Post International Limited

Parkside House

Clive Spears ACIB MIS Ashley Road

Non-Executive Vice-Chairman and  Epsom

Senior Independent Non-Executive Surrey

(Resigned 21 October 2009) KT18 5BS

Paul Jackson

Non-Executive

Bankers

Chris Evans

Non-Executive HSBC Bank plc (Appointed 25 June 2009) PO Box 14, St Helier

Jersey JE4 8NJ

[1] Mike Liston [2] Paul Jackson [3] Donal Duff

Donal Duff BAAF FCA AMCT

Non-Executive

(Appointed 1 January 2010) Registered Office

Gary Whipp Postal Headquarters

Executive Director and  La Rue Grellier

Managing Director of Jersey Post  La Rue des Pres Trading Estate International Development Limited St. Saviour

(Independent as at 31 December 2008;  Jersey JE2 7QS non-independent from 25 June 2009 as  

he assumed executive duties)

(Appointed 25 June 2009 resigned  

12th May 2010)

Ian Carr

Senior Executive Director and  

Managing Director Jersey Post Limited  

John Pinel Contents

(Appointed 6 April 2009) [1] Mike Liston OBE

Chief Executive  

(Resigned 26 February 2009)

01 Board of Directors

Ian Ridgway BSc MBA FCA

Finance Director 04 Chairman's Statement

[3] Donal Duff BAAF FCA AMCT

Andrew Starkey MILT MIDM 10 Business Review

Commercial Director

(Resigned 26 February 2009) 18 Statement of Corporate Governance

Julie Crabtree BA MSc FCIPD 26 Consolidated Profit and Loss Account

Director Human Resource Development

(Appointed 6 April 2009) 26 Consolidated Statement of Total Recognised

Gains and Losses

Company Secretary 27 Consolidated Balance Sheet

[2] Paul Jackson

Liz Vince BA CPFA CPD.cert 28 Consolidated Cash Flow Statement

Auditors of the full statutory annual  

report and financial statements

Deloitte LLP

PO Box 403, St. Helier Jersey JE4 8WA

Together We Work. 1

Board of Directors

Jersey Post International Limited

[4] Chris Evans [5] Gary Whipp [6] Ian Carr [7] Ian Ridgway [8] Julie Crabtree

  1. Chris Evans [8] Julie Crabtree BA MSc FCIPD

Non-executive, Chris Evans (55 years) has worked in the  Wireless,  developing  it  for  several  years  and  then  - with the development of a new pan Islands logistics  Human Resource Development Director, Julie Crabtree  information technology services sector for 26 years and  divesting it to Carphone Warehouse in 2005. business,  entry  into  the  telecommunications  sector,  (45 years), joined Jersey Post in 2007, having held a  has been involved in the formation and running of a  and, a journey towards the virtual letter box of the future. directorship  in  NHS  UK.  Julie  is  a  qualified  HRD  number  of  IT  businesses.  He  is  currently  the  Chief  Gary and his family moved to Jersey in 2006. He was  practitioner  who  has  experience  of  working  in  large  Executive of Foreshore, an Internet services business,  the former Chief Executive of Newtel Solutions; a fully  To date, he has successfully managed a transformation  private  businesses  as  well  as  the  public  sector,  in  promoting  Jersey-based  e-commerce  to  a  global  licensed Public Telecommunication Operator (PTO) in  of  the  culture  within  the  business,  and  secured  the  both  unionised  and  non-unionised  environments,  customer base. both Jersey and Guernsey. Newtel recently sold their  support of the political shareholder and main board for  with responsibility for developing policy and delivering  

Guernsey operation to Jersey Telecom. the group strategy and its delivery. change at strategic and operational levels.

Chris  has  served  as  a  non-executive  director  on  a  

number of boards, most recently the Jersey Electricity  This strategy will not only deliver a sustainable postal  She has a special interest in organisation development, Company, from which he retired in 2010 after 12 years.  [6] Ian Carr service  for  the  future,  but  establish  the  group  in  particularly behavioural change, and is a qualified coach He understands how the disruptive nature of technology  new  markets,  delivering  a  profitable  business  for  and trainer.

can be used to drive business change and diversification  Managing Director (Jersey Post Limited) Ian Carr's (52  the shareholder.

and has sat on a number of States of Jersey committees  years) whole career has been with Jersey Post since

over the past 10 years, with the objective of finding new  joining  the  organisation  in  1975.  Throughout  that

economic opportunities for the Island. time he has developed a wealth of expertise in postal  [7] Ian Ridgway BSc MBA FCA

operations generally, industrial relations, and overseen

the strategic development of Jersey Post as a group. Finance Director, Ian Ridgway (41 years), qualified as a

  1. Gary Whipp Chartered Accountant with Coopers & Lybrand Deloitte.

After securing the post of Operations Director in 1999,  Immediately prior to joining Jersey Post in 1999, he was

Managing  Director  (Jersey  Post  International  Ian  successfully  transformed  the  postal  operations  a partner in a Birmingham-based accountancy practice

Development Limited) Gary Whipp (48 years), originally  to provide quality and efficient postal services to the  and a founding Director of its consultancy company.

from the Isle of Man, provided significant entrepreneurial  Island's  residential  and  large  business  community,

and  commercial  expertise,  particularly  in  sales  and  moving towards a more commercial model.  At Jersey Post, Ian is responsible for Financial Control,

marketing. Gary's first venture into the UK was satellite  Regulation and Legal & Compliance. He was awarded

television.  In  1989,  his  company  was  one  of  eight  As a result of his significant experience in the postal  a Masters Degree in Business Administration in 2003

licensed by Rupert Murdoch's Sky Television to market  sector, and the execution of a clear strategic vision for  and  became  a  Fellow  of  the  Institute  of  Chartered

their products. the future of the business, Ian was appointed Managing  Accountants in England and Wales in 2005.

Director of Postal Business for the group in April 2009.

More recently, his companies have been involved in the  He is also a Non-Executive Director of Jersey Opera  Telecommunications  sector.  In  1997,  Gary  marketed  Since then, he has successfully developed a strategic  House  and  a  member  of  the  Brig-y-don  Children's  Cable & Wireless Indirect Voice products to the business  plan for the group, based on a major transformation of  Home Committee.

sector,  later  acquiring  that  business  from  Cable  &  the current USO on the Island, entry into new markets  

Rapidly Changing Market Places

"These are extraordinary times for postal operators everywhere,

as the impact of global recession and technological substitution threatens the sustainability of their existing business models."

Mike Liston

Chairman, Jersey Post Group

Sustainable Response

These  are  extraordinary  times  for  postal  operators everywhere,  as  the  impact  of  global  recession  and technological substitution threaten the sustainability of their existing business models. Jersey Post's experience of this turbulence is typical of that elsewhere, suffering a 13% fall in traditional mail volumes this year – some 6 million items following a 5% fall in the previous one. Profit before tax fell 79% to £0.9m (2008: £6m) on turnover of £65m.

The  impact  of  reduced  letter  volumes  has  been compounded by a sudden slowdown of bulk mailings by businesses. This was particularly evident in the fulfilment industry, and prompted us to significantly reduce our margins to help preserve the competitiveness of this important sector and thus future income and local jobs.

The overall 4% decline in mail volumes contrasts with a well-established trend of double-digit growth throughout the past decade. The consensus among industry analysts is that the global financial crisis has accelerated the shift towards digital media and that there will be no recovery of traditional mail volumes. Like other postal operators, Jersey Post is having to adapt more rapidly and radically than expected to reduce costs and find new markets, products and services in the world of communications.

At the core of the challenge we face is the threat to our ability to continue funding the Island's core social postal provision  (the  Universal  Service  Obligation,  or  USO).


This obligation defines the geographic scope, range and prices of postal products and the shape and size of the network of outlets through which customers can access them.  Originally,  governments  imposed  Universal Service  Obligations  on  national  postal  operators  as the "quid pro quo" for the privilege of monopoly. But the  progressive  impact  of  postal  competition  and regulatory price control has made USOs an increasingly loss–making burden that national postal operators are struggling to sustain. Jersey Post's position is similar, but compounded by a 27%, £3m increase in Royal Mail's charges during the past 2 years, of which we have been able to pass on less than one-tenth. The £5m annual loss incurred by the USO can no longer be supported by earnings from the rest of our business going forward.

Determined to avoid the dependence on government postal subsidies seen in other jurisdictions, your Board has  embarked  on  a  strategy  to  diversify  earnings opportunities  to  combat  collapsing  traditional  mail volumes, and cut costs wherever it can.

"The overall 4% decline in mail volumes contrasts with a well-established trend of double-digit growth throughout the past decade."


Since incorporation in July 2006, the Board has focused  the Communications Workers Union (CWU). Crucially, on  eliminating  loss-making  activities  and  increasing  this  will  further  reduce  our  annual  operating  costs efficiency in both operational and support functions.  by £0.7m.

Whilst this regrettably has led to job losses at all levels

of  the  organisation,  the  £2m  total  savings  achieved  A  further  agreement  with  the  CWU  recognises  the prevented  Jersey  Post  from  sliding  into  what  would  unsustainably  high  cost  of  pension  liabilities,  which otherwise have been its first ever loss. incorporated entities everywhere have had to address

and, whilst less radical than some, our remedy of a Cost-reduction initiatives continued with renewed vigour in  Defined Contribution Pension Scheme for the first five 2009, with the further restructuring of the group's executive  years service of all new employees lessens the risk to function, and a new focus on operational and support costs  our business whilst retaining our moral obligations for which led, in January 2010, to the public announcement of  staff welfare.

a Voluntary Redundancy programme in partnership with

2009 Performance Overview

£65m

£64m

£59m

£54m

£5.1m £4.3m

£4.8m

£0.9m

2009 2008 2009 2008 2009 2008 2009 2008

Turnover Cost of Sales Administrative Expenses Operating Profit

"...in 2009, we established a new

operating entity, Jersey Post International Development Limited (JPID), to focus on business diversification and growth."

Stakeholder Relations

Recognising that the depth of the USO funding crisis cannot  be  resolved  by  efficiency  measures  alone, postal  operators  and  regulators  across  the  globe are recognising the need for more radical measures such as:

Introducing  new  services  with  customer  choice  of delivery standards;

Reducing  the  number  of  delivery  and  collection days; and

Changing the shape of the sub-post office network.

Jersey Post is no different. In January 2010, we requested approval from the Jersey Competition and Regulatory Authority (JCRA) for a new standard-class local service as part of the Size-based Pricing initiative needed to introduce fair and competitive prices. Approval for this proposal was given in April 2010 following a public consultation. A  further  request  to  reduce  the  number  of  delivery days will follow, and this too will be subject to public consultation. In the meantime, we continue to develop our retail transformation strategy to improve the cost efficiency and convenience of customer access to postal services. Halfway through 2009, we established a new operating entity, Jersey Post International Development Limited (JPID), to focus on business diversification and growth. Its strategy is to deliver new profitable products and services to an expanded customer base within the communication and logistics markets. Early initiatives include  our  new  "me:mo"  pre-pay  mobile  phone service  and  Ship2me  -  a  goods  delivery  solution providing Channel Islanders with easy access to online retailers overseas.


Jersey Post's ability to respond to the threats it faces  Distribution of Group Turnover, 2009

depends most heavily on the perspectives and actions  of  some  key  stakeholders.  All  share  our  overriding  

commitment to the public interest, but inevitably some  8% Agency and  7% J Promail Services

have potentially conflicting priorities. Counter Services £4.5m Turnover

We are grateful for the comprehensive willingness we  £5.7m Turnover

have observed this year amongst key stakeholders to

engage with us to mutually understand the implications

of the opportunities, threats, risks and rewards that we  2% Philatelic Services face in developing strategies to sustain an affordable  £1.2m Turnover

postal service.

We intensified our dialogue with customers, staff and  

suppliers in a year that started a period of significant  82% Postal Services 1% JPID change for the group as a whole. In addition:- £53.3m Turnover £0.2m Turnover

Owners

We welcome the closer engagement with the Treasury

Minister, at his own initiation since his employment.  Regulators

This should facilitate an appropriate framework for the

strategic  oversight  he  requires  as  the  shareholder's  More than 50% of our postal market is also served by our  Competition  licensing  decisions  for  this  market  are representative,  without  the  risk  of  confusing  or  competitors. We have no objection to further liberalisation,  expected  from  the  JCRA  in  Spring  2010  and  will  be undermining  the  responsibility  and  authority  of  the  but remain deeply concerned by the JCRA's continuing  crucial to our ability to fund the USO. Our money services Board of Directors. reluctance to adopt EU mandates that require regulators  activities bring us under the regulatory supervision of

to undertake formal Risk Assessments ahead of their  the  Jersey  Financial  Services  Commission  (JFSC). The robustness of early discussions with the Minister  decisions. Unintended consequences are therefore highly  Jersey's diligent efforts in the global fight against money and  the  Treasurer  of  the  States  has  led  to  a  clear  likely,  and  we  are  concerned  that  those  might  be  laundering  involve  us  in  an  increasingly  onerous understanding of political and commercial imperatives  profound if competition is introduced too suddenly in  compliance regime in which our peers are major banks. for  both  parties,  and  the  need  for  policy  support  in  the bulk mail market, which is used to fund the Island's  The risks, costs and benefits of continuing to provide key  areas  such  as  e-commerce  and  the  Island's  loss-making letters and post office networks.  these services are constantly under review. fulfilment industry.

"we have both the vision for a postal

market in Jersey that possesses all the attributes of a fully competitive, modern market, and the courage to take the often painful measures to achieve it."

Governance

Certain of Jersey Post's business activities fall by statute within the strict regulatory regimes of both the JCRA and the JFSC, and this, together with our commitment to conform to the Financial Reporting Council's Combined Code, brings an increasing burden of compliance to the work of the Board which, accordingly, has resourced capable Business Risk Assurance and Internal Audit functions within the executive structure of the company.

The work of the Audit Committee has become more complex  in  recent  years,  and  I  am  grateful  to  Clive Spears  for  his  work  as  its  Chairman  prior  to  his resignation from the Board in October. I am pleased that we were able to recruit a highly capable successor from the Island's accounting profession.


customer needs and our rapid development of additional Donal Duff's experience as Director of Finance and Chief  earnings from which we can continue to subsidise it. This Operating Officer in the publicly quoted sector equips  calls for some temporary respite from the risk of further him well to chair the Audit Committee and contribute to  financial disruption, threatened by major new entrants the governance expertise on the Board. to  the  postal  market,  currently  being  considered  by

the JCRA.

I  also  welcome  to  the  Board  Chris  Evans,  whose

entrepreneurial skills in the e-commerce sector align  We  have  demonstrated  since  incorporation  that  we with  our  strategic  aim  to  turn  the  threats  of  digital  have both the vision for a postal market in Jersey that technologies into opportunities. possesses  all  the  attributes  of  a  fully  competitive,

modern  market,  and  the  courage  to  take  the  often Chris has been appointed Chairman of our Remuneration  painful measures to achieve it. We are blessed with staff Committee to succeed Gary Whipp, whose temporary  and a trade union that recognises the imperatives for consultancy assignment as interim Managing Director  change. However, we need two to three years of stability of our new Enterprise company Jersey Post International  in the regulatory and political environments to complete Development  Limited  (JPID),  made  him  insufficiently  our  programme  of  cost  savings  and  new  business independent for his role on the Board to be considered  development,  to  sustainably  fund  the  social  postal non-executive during this period. network in the future.


"we continue to develop our retail transformation strategy to improve the cost efficiency and convenience of customer access to postal services."

"Jersey Post has demonstrated since incorporation that it has the vision for a postal market in Jersey which possesses all the attributes of a fully competitive, modern market."


We will review the need for a fifth non-executive director within  the  next  12  months,  when  Gary's  executive assignment is completed.

Looking Ahead

The next three years will be critical for both Jersey Post  and the postal service in the Island. Notwithstanding  the  finding  of  the  JCRA's  comprehensive  Efficiency  Review that we are an efficient postal operator, intense  

competitive pressure in the bulk of our business makes  Mike Liston  it imperative that we continue to cut costs. Equally, the  Chairman

urgency to address increasing £5m losses in the local  20th April 2010

postal  network  requires  both  its  adaption  to  current  

2009, a challenging year

"Letter mail volumes in the postal business saw a

significant overall downturn of 13% (6.1 million items)."

My first year as Managing Director of Jersey Post Limited (JPL)  and  Senior  Executive  Director  of  Jersey  Post International (JPIL) has been an exceptional one with the business launching its new business structure in April 2009, which included the launch of our enterprise business,  Jersey  Post  International  Development (JPID),  headed  up  by  successful  entrepreneur  and businessman, Gary Whipp, as Managing Director.

Embarking  on  such  a  radical  transformation  has been  an  exciting  challenge  for  the  business  and  its stakeholders,  and  for  Gary  and  myself  in  particular. At  times  it  has  been  akin  to  a  rollercoaster  ride  in bringing  about  the  necessary  change  in  stakeholder expectations and behaviour right through the business, from frontline employees to the main board, and ultimately to our shareholder.

Many of our customers, and their representative bodies, have indeed welcomed the change in attitude towards them, with a much more customer-led focus and the desire to work in unison to develop their businesses.

94.1m OVERALL VOLUME OF MAIL for 2009

3.6% (3.5 million items) down on 2008


The new dimension Gary has brought to the business, and the stakeholder support we have experienced along the way, has enabled us to make excellent progress with the transformation. Our new business model has become a reality, and we're progressing well on the journey towards an exciting future, embracing all of the opportunities that technology and competition present for our business.

A Changing Landscape

The traditional postal market is fast being subsumed into the broader communications sector, as consumers respond  to  the  choices  technology  provides  to communicate  and  do  business  in  today's  electronic age. With the speed, reliability and growing confidence in "e-solutions", and the impact of the global recession, customers have been forced to look again at the cost and appropriateness of traditional mail. In responding to  that,  we,  along  with  our  competitors,  have  been developing  new  products  and  solutions  to  increase customer  choice,  particularly  through  e-substitution and  lower  prices.  Our  postal  business  is  now  firmly placed at the centre of the communication and delivery market within the Island.

Postal operators across the globe believe that structural changes  to  the  communications  market  and  mail volumes are permanent, brought about by the recession and increasing customer choice as a result of alternative media  and  technology,  and  will  not  be  reversed  as the  global  recession  subsides.  In  2009,  Jersey  Post experienced a 13% decline in traditional mail volumes


and, whilst the rate of decline in traditional mailings is likely to slow down as the recession abates, the actual declining  trend  will  nonetheless  continue,  driven  by changing customer behaviour and the "e" revolution.

The  upside  of  the  "e"  revolution  for  our  business  is of  course  the  continuing  explosion  in  consumers switching to online shopping and the resultant growth in the packet and parcel export and delivery markets on the Island.

Still at the core of growth in bulk export mail from the Island  is  the  Low  Value  Consignment  Relief  (LVCR) for goods sold under £18 imported into the European Union. Whilst LVCR is a sensitive political issue in the UK, it is managed rigorously through government policy on the Island, and the locally-based online retail and fulfilment industry continues to grow with our support in providing competitive and quality delivery solutions in the UK and Europe. We are also working much closer with  our  customers  supporting  the  diversification of their  customer  and  product  base,  particularly  into European markets.

Mail Volume Trends

Letter  mail  volumes  in  the  postal  business  saw  a significant overall downturn of 13% (6.1 million items). This  included  a  14.6%  (3.1  million  items)  reduction in inbound volumes from the UK, a 17.3% (1.8 million items) reduction in volumes posted from Jersey to the UK and international destinations, and a 6.3% (743,000


items) reduction in volumes posted in Jersey for delivery in Jersey.

The picture was a little better in the bulk mail and packet export market, where overall volumes increased by 5.4% (2.8 million items), albeit in 2008 growth in this sector was  over  40%  (14.1  million  items)  compared  to  the previous year.

However, the impact is dramatic. Declining traditional mail volume increases the loss we make on our USO, and the pressures on the bulk export sector mean that

it can no longer be relied on to fund the USO, with its current scope as defined in the Class II Public Postal Operator's Licence issued by the JCRA. Unfortunately, we have very little resilience over these trends, while the  increasing  competitive  pressure  on  the  online retail  and  fulfilment  sector  from  other  jurisdictions remains a concern.

2009 Volume of Mail Overview

94.1m

2009

97.6m 2008

"An unprecedented decline in

traditional mail volumes and significantly lower growth in bulk packet mailings from the fulfilment sector"

During 2009, the overall volume of mail, letters, packets and parcels handled by Jersey Post was 94.1 million; 3.6% (3.5 million items) down on 2008 volumes.

Included in that overall volume was 30.3 million items delivered locally (18.5 million received from the UK, and 11.8 million posted locally) and 9 million items (non-bulk) dispatched to the UK and the rest of the world, through Postal Services based at Rue des Pres.

In addition, 54.2 million items were dispatched to the UK and rest of the world through our bulk export operation, J logistics, based at Elizabeth Harbour.

Financial Performance

In 2009, the group's profit before tax fell significantly to £0.9m (£6.0m in 2008). A number of different factors contributed to this dramatic reduction, the key ones being:

Profit margins were further eroded as competitive pressures increased. The choice was simple - retain the business for the Island's economy or see customers relocate their business and operations to other jurisdictions such as Switzerland;

Absorption of Royal Mail price increases of 15%;

An unprecedented decline in traditional mail volumes

and significantly lower growth in bulk packet mailings from the fulfilment sector;


£1.6 million investment in JPID for diversification and future business growth; and

Lower bank interest rates producing £1m less interest receivable than in 2008.

The profit after tax for the year ending December 2009 was £0.2m, (2008: £5.4m). Group cash balances are held with major banks and amounted to £23.7m at the year end, of which £9.2m was paid to Royal Mail on 31 March 2010 and a further £5m has been set aside to meet contingent pension commitments.

Postal prices were increased by 3% in 2009 - market pressure dictated the modest increases as trading conditions toughened in the face of competition from alternative technologies, and other jurisdictions, such as Switzerland, that are aggressively marketing third- party fulfilment services from the country. Our prices remain both competitive and well below the price control revenue cap imposed by the JCRA.

Universal Service Obligation

During 2009, the Universal Service Obligation (USO), which is set out in Jersey Post's Class II Public Postal Operator's Licence issued by the JCRA, made a net loss of £5m.

We were able, with difficulty, to fund this loss from profits generated by our competitive services, most notably from the bulk mail export business, which services the online retail and fulfilment sector on the Island.


Its licence requires Jersey Post to commit to certain levels and quality standards, in exchange for the "privilege" of having a degree of monopoly that is regulated by having a "licensable" area.

Price s are controlled within that area by the JCRA, which also has the freedom to issue licences to other operators, notwithstanding economic pressures within the postal market in Jersey changing fundamentally since the licence was first issued to Jersey Post in 2006.

The reality is that falling economies of scale in letter mail volumes, despite our achievement of year-on-year operational efficiencies, are turning what was once a profitable postal business into one that simply cannot sustain the existing scope of the USO and the continued growth on the Island in the number of delivery points it has to service.

Quality of Service

Our focus on the quality of services delivered to customers is an important one in a competitive environment, and one that our employees care passionately about. Improving that quality has been an annual objective for a number of years now, which is not just measured and monitored internally, but also measured by an independent UK-based research company against criteria set by the JCRA as part of its licensing regime. The key quality measures are time taken for a premium letter, from posting through to delivery, across five routes between Jersey, Guernsey and the UK. Internal efficiency is a key


control which also impacts on these results, as well as a number of other customer measures including the number and resolution of complaints and settlement of compensation.

Once again, 2009 saw already high standards maintained or improved in all areas and can be summarised below as:

End-to-end quality of service

Jersey Post met all of its new (more stretching) end-to- end targets set by the JCRA and reported its highest quality results to date against these measures.

Internal efficiency (inward clear floor)

Inward overall performance for 2009 was slightly above target, with overall achievement for the period of 98.39% against a target of 98%.

Internal efficiency (outward clear floor)

Outward overall performance for 2009 performed above target, with an overall result for the period of 99.20% against a target of 98%.

Customer measures

Across the three key areas measured - customer complaints, complaint resolution within a specified time, and settlement of compensation claims - performance was again ahead of targets. In addition, all internal targets in our customer services area were met.

Diversification into New Markets

"JPID launched its first new initiative in ship2me.co.uk.

This Web-based shopping portal enables Islanders to buy goods from UK-based online retailers."

Our Customers

The focus on customer service quality and interaction remains a key priority for the business. This has been underpinned with the interim appointment of a Service Delivery Director to ensure the focus and drive is at the necessary strategic level within the organisation. With the added complexity and diversity of products Jersey Post group is offering, it is also essential we organise ourselves internally with the appropriate structure and skill sets to effectively manage customer relationships, product development, and sales, across a wide customer base. The delivery of this is a key priority for the new Service Delivery Director.

We have to recognise that it is essential that the group develops its own alternative technology-based solutions, as customers migrate to this for their communication needs. To that end, the group has also strengthened its resources in the sphere of technology to ensure that it is well-equipped to lead its customers into the "e-world".

New Business -

Diversification into New Markets

A  lower  cost  logistics  and  delivery  network  was established in the second half of 2009 to ensure we were able to offer cost-effective solutions to both new and  existing  customers.  The  migration  of  existing business to the new network in 2009 allowed us to make compensating reductions in manpower and costs in the core postal business. This was possible because these products fall outside of the regulated market.


JPID launched its first new initiative in ship2me.co.uk. This Web-based shopping portal enables Islanders to buy  goods  from  UK-based  online  retailers,  including those who do not "sell or ship" to the Channel Islands. It  features  a  single  UK  delivery  address  and  a  new distribution network to deliver the goods to Islanders' homes and business. The initiative not only provides more choice to Islanders but also helps to grow new delivery volume across the business, and includes a network which extends our delivery capability into the Guernsey market.

Our entry into the telecommunications market at the end of 2009 began with the launch of me:mo, a pay-as-you- go service based on a Mobile Virtual Network Operator model, with our chosen supplier, Airtel-Vodafone.

For  the  group,  entry  into  the  telecommunications sector  underpins  its  strategy  to  move  into  the wider  communications  market,  managing  the migration of physical communications from postal to alternative technologies.

"The group has strengthened

its resources in the sphere of technology."


Jersey Post Group – In the Community

Acknowledging our

responsibility to the

community and the  Charitable Support environment in which we   Jersey Hospice Care operate, with particular   Mencap South Coast Challenge emphasis on families,   The Brook

youth, education and   Headway

development, we endeavour  Help a Jersey Child

to support local, charities   Jersey Cheshire HomeComic Relief

and events, and do what   Holidays for Heroes

we can to protect the future   Variety Club

environment through our   Mission for Seafarers "green" policies Jersey Kidney Patients

Itex Walk

Sponsorship

Island Games

Rock in the Park

Sark to Jersey Rowing Race Environment

Portuguese Food Fair We recycled ¾ tonne of cans Introduced energy saving

Young Enterprise light bulbs

Prison! Me! No! Way! Sourced "green" materials

Art in the Frame Trialled environmentally

Société Jersiaise friendly diesel

"Key to successfully achieving that

has been the development of a partnership model between the business and the Communication Workers Union (CWU)."

The Community, Businesses and Consumers Cultural Shift

As a government-owned business, it is essential that, in  deploying  our  strategy,  we  recognise  the  need  to deliver value to the community in the broadest sense. We therefore seek to do so by:

Fulfilling an important social responsibility by providing a sustainable postal infrastructure designed to ensure social  inclusion  for  traditional  mail  users  in  an ever-expanding digital world;

Providing healthy competition in local growth markets by diversifying into new business sectors, providing consumer choice and value; and

Starting the less "e" enabled citizens on a journey toward  the  inevitable  "e"  communications  world  of the future.

In  the  longer  term,  with  traditional  communication channels and customer habits being transformed as the "e" revolution continues, the creation of the virtual' letter box and the need to develop access channels of the future to replace what is currently delivered through physical letter boxes is an essential one. If Jersey Post is to remain in the communications business of the future, it has to move into the "virtual", or "e" space as businesses and consumers start to migrate from the use

of traditional physical invoices, credit card statements, utility bills, appointments and greetings cards.

In our very dynamic marketplace, the only real future certainty is that the group's identity and business model


will be very different to that of the past, as our customers embrace new technologies and the different ways of communicating and doing business. Part of our journey will inevitably lead to significant changes to the traditional postal model, which has historically been maintained in  the  absence  of  any  real  competition  in  the  letter market  from  alternative  communication  solutions,  or other operators.

Our People and Culture

In an organisation with over 400 employees, undergoing a  transformation  on  the  scale  that  Jersey  Post  has embarked on, it is essential that our people and the trade union that represents them join us on the journey. Key to successfully achieving that has been the development of a partnership model between the business and the Communication Workers Union (CWU).

"The changes facing us

impact directly on people, whether we are changing roles or requiring new skills, or simply asking something different of individuals."


This model is based on involvement and joint problem solving, from the development of strategic objectives and policy for the business, right through to operational process  changes  and  redesign.  The  approach  is supported with a defined set of principles and behaviours as a framework to work within.

During 2009, whilst the focus on establishing a new organisational  structure  and  new  set  of  behaviours to  underpin  it  continued,  other  fundamental  policy decisions necessary to secure the future of the business were also put in place. As a result of the prevailing economic climate and changes within our own business environment,  the  decision  to  control  pay  increases across the group for 2009 was taken.

To support the planned implementation of the "voluntary redundancy  project"  (VR  project),  which  had  been developed in partnership with the CWU, negotiations on a new Jersey Post group redundancy, early retirement and severance agreements were successfully concluded. The primary objectives of the VR project itself is to lower a very high fixed cost base through job redesign and the introduction of flexible working and the re-alignment of pay to market rates for particular skill sets and activities. This is aimed at keeping future prices competitive and retaining  our  market  share  of  traditional  letter  mail business for as long as possible. These objectives will help protect the jobs associated with that business, and the Island's postal service for the future, ensuring that both remain commercially viable and do not become a burden for the shareholder.


Culture and identity are an equal challenge facing the business. Transformation of our corporate world requires us  to  shape  the  relationships  between  the  existing culture and structure and those of the new businesses. Employer branding is key to supporting the success of this transformation. Whilst a culture encouraging risk- taking  and  the  development  of  entrepreneurial  flair needed to be supported, we have had to be alert to the group impact, as it is here that dysfunctions between practices and traditional values could be most evident and therefore have the potential to negatively impact on employees, customers and shareholder.

The  changes  facing  us  impact  directly  on  people, whether we are modifying roles, requiring new skills or simply asking something different of individuals. This puts pressure on the morale within the organisation at a time when we require maximum focus and performance. It is therefore true to say that the biggest challenge has been, and continues to be, to try and align the change initiatives in the context of an overall workforce plan over  a  period  of  time,  dealing  with  it  as  expediently as possible whilst minimising the negative impact on our people.

Ian Carr

Managing Director Jersey Post Ltd 20th April 2010

Statement of Corporate Governance

"The Directors are committed to maintaining a high

standard of Corporate Governance in accordance with the principles laid down in the Code."

Introduction*

Jersey Post International Limited has a Memorandum of Understanding with the Treasury & Resources Minister. This requires the group to produce Financial Statements which include disclosures in accordance with the Combined Code of Corporate Governance issued by the Financial Reporting Council ("the Code"). The Directors are committed to maintaining a high standard of Corporate Governance in accordance with the principles laid down in the Code. The Board considers that it has complied with the relevant provisions of the Code during the financial year ended 31 December 2009, except for instances of non- compliance declared as part of this report.

The Board

The Board is chaired by Mike Liston who was appointed as Chairman on 12 June 2006 and reappointed for a further three-year term at the Company's AGM held on 25 June 2009. During 2009, there were a number of changes to the Company's Directors:

Clive Spears, who was appointed on 12 June 2006, resigned from the Board with effect from 21 October 2009. Clive Spears was the Senior Independent Non- Executive Director. The shareholder has immediate access to the Chairman, and in his absence, either of the two Managing Directors, and therefore the appointment of a new Senior Independent Non-Executive Director was not considered an immediate priority by the Board. This matter will be kept under review but we note that this is a requirement of the Combined Code.


On the recommendation of the Nomination Committee, the Board appointed two new Non-Executive Directors during the year: Chris Evans was appointed on 25 June 2009 and Donal Duff was appointed at the Board meeting on 27 November 2009, with his appointment commencing on 1 January 2010. Both new Non-Executive Directors have received a comprehensive induction programme.

The fourth Non-Executive Director is Paul Jackson , who was originally appointed on 12 June 2006 and reappointed for a further three-year term at the company's AGM held on 19 June 2008. In accordance with the company's Articles of Association, one Non- Executive Director is required to retire by rotation each year. The Articles state that the director to retire by rotation shall be he who has been the longest in office since their last appointment or re-appointment. Accordingly Paul Jackson will retire by rotation and stand for re-election at the AGM on 12 May 2010. The Board considered this matter at its meeting on 20 April 2010 and agreed to recommend the re-appointment of Paul Jackson to the shareholder at the AGM. Paul Jackson has many years experience of the Postal industry and brings valuable knowledge and a UK/international dimension to the Board. The Chairman has confirmed to the Board that Paul Jackson 's performance continues

to be effective and that he continues to demonstrate the  commitment  to  the  role  which  is  required. The Executive Directors as at 31 December 2009 were Ian Carr (Managing Director, Postal Business – appointed to the Board on 6 April 2009), Gary Whipp (Managing Director, Jersey Post International Development Limited – appointed 24 August 2007 as a Non-Executive Director,


entered into a Contract for Consultancy Services with effect from 15 December 2008, and was formally transferred into his Executive Director role on 25 June 2009), Ian Ridgway (Finance Director appointed 16 December 2005) and Julie Crabtree (HRD Director – appointed to the Board 6 April 2009).

John Pinel, (the previous Chief Executive) resigned with effect from 26 February 2009. Andrew Starkey (the previous Commercial Director) resigned with effect from 26 February 2009. The posts of Chief Executive and Commercial Director are no longer in place following the restructure of the Jersey Post group in April 2009.

The main role of the Board is to:

Set the overall strategy of the group;

Approve the annual business plan, budget and annual

report and accounts;

Monitor performance against plans;

Ensure the maintenance of a sound system of internal

control and risk management;

Ensure compliance with Anti Money Laundering Orders and other regulations issued by the Jersey Financial Services Commission (JFSC);

Ensure obligations to the shareholder (the States of Jersey) are understood and met;


Oversee the activities of the Executive Directors; and Ensure compliance with the Postal Services (Jersey)

Law 2004.

The Board has delegated the day-to-day operation of the activities of the group to the Executive Directors. There is a clear division of responsibility between the Chairman and the Managing Directors which is set out in writing as well as a Schedule of Matters Reserved for the Board. Both documents are reviewed by the Board annually and updated if necessary. The last review was carried out at the Board's meeting on 5 February 2010.

The Chairman is responsible for leadership of the Board and monitoring its effectiveness. He ensures effective communication with the shareholder and that the shareholder's views and interests are considered when making key decisions. He also facilitates the contribution of the Non-Executive Directors and promotes a constructive relationship between Executive and Non-Executive Directors. The Managing Directors are responsible for formulating strategy and for its delivery once agreed by the Board. The Managing Directors, together with the other Executive Directors, create the framework of strategy, values, organisation and objectives which ensures the successful delivery of key targets, and allocate decision making and responsibilities to senior managers accordingly.

The Board held eight scheduled, minuted meetings during the financial year ending 31 December 2009. In addition, an informal Strategic Review workshop was held on

* Information in this report is based on the full statutory annual report and financial statements

Number of Meetings Attended

 

 

8 meetings

3 meetings

2 meetings

2 meetings

M Liston

8/8 (Chairman)

3/3

2/2

2/2 (Chairman)

C Spears

(resigned 21.10.09)

6/6

2/2 (Chairman)

1/2

1/1

P Jackson

6/8

1/2

C Evans

(appointed 25.06.09)

2/3

1/1

(Chairman from 25.06.09)

1/1

I Carr

(appointed 06.04.09)*

8/8

G Whipp

8/8

1/1

(Chairman up to 25.06.09)

I Ridgway

7/8

J Crabtree

(appointed 06.04.09)*

7/8

J Pinel

(resigned 26.02.09)

1/1

A Starkey

(resigned 26.02.09)

1/1


[3]3 April 2009 at which the future structure of the group was  discussed  and  agreed.  An  informal  telephone meeting was held on 2 December 2009 to review the 2010-2012  group  financial  forecast.  Agendas  and supporting  papers  are  circulated  to  Board  members one week in advance of the meeting date. Records of meetings and the decisions of the Board are maintained by  the  Company  Secretary  and  are  approved  by  the Board at the following meeting.

The Company also has an Investment Committee that meets on an ad hoc basis, often via telephone meetings. In 2009, the Investment Committee only held one formal meeting, on 10 August 2009, which was attended by Mike Liston (Chairman), Clive Spears, Paul Jackson , and Ian Carr.

Director Independence

The  Board  considered  that  all  the  Non-Executive Directors were independent during the financial year ending 31 December 2009, with the exception of Gary Whipp between the period 1 January 2009 and 25 June 2009 due to the consultancy services he provided to the Company. With effect from 25 June 2009, Gary Whipp became an Executive Director.


The  results  of  this  questionnaire  were  summarised in a written report which was reviewed by the Board at an informal workshop held on 4 February 2010. The Chairman and the Non-Executive Directors hold informal meetings without the Executive Directors being present.

The performance of the Executive Directors is assessed by the Remuneration Committee. During 2009, the Non- Executive Directors did not meet without the Chairman present  to  appraise  his  performance  as  this  was addressed via the Board self-assessment questionnaire considered by the full Board at its informal meeting on 4 February 2010.

Audit Committee

The Audit Committee is appointed by the Board from the Non-Executive Directors. In 2009, prior to his resignation on 21 October 2009, the Audit Committee was chaired

by Clive Spears with Mike Liston as a member.  [4]From 1  January  2010  Donal  Duff,  a  qualified  Chartered Accountant and experienced ex Director of Finance, has been appointed as the Chairman of the Audit Committee.

"The Audit Committee

has terms of reference which include all matters indicated by the Combined Code and are subject to annual review."

Responsibilities re External Audit

The Audit Committee's agenda is linked to events in the company's financial calendar. The agenda for each Audit Committee meeting is agreed with the Chairman at least four weeks prior to the meeting.

New  Audit  Committee  members  are  provided  with induction training and all Committee members receive ongoing training on at least an annual basis. Ongoing training can comprise of attendance at formal conferences or courses but more likely internal company seminars and briefings by the external auditors.

The Audit Committee reviewed its performance via a self  assessment  questionnaire  which  was  discussed at its meeting on 6 November 2009. In addition, the Committee has an Action Plan which records the tasks it needs to complete during the year, including those to ensure compliance with the Code.

Progress against the Action Plan is reviewed at each Committee meeting. The Committee is charged by the Board  with  responsibility  for  reviewing  the  strategic processes for risk, control and governance throughout the group.

The  Audit  Committee  has  terms  of  reference  which include all matters indicated by the Combined Code and are subject to annual review. The Audit Committee gains  its  assurance  about  the  effectiveness  of internal controls from both the external auditors and Business  Risk  Assurance  Manager  via  the  following specific responsibilities:


Recommend the appointment of the external auditors, the  audit  fee  and  any  questions  of  resignation or  dismissal  of  the  external  auditors.  To  make appropriate recommendations through the Board to the shareholder to consider at the AGM.

Discuss with the external auditors each year, in advance of  the  audit  commencing,  the  nature  and  scope of the work they propose to undertake and ensure co-ordination with Internal Audit.

Discuss with the external auditor their quality control procedures and steps taken by the auditor to respond to changes in regulatory and other requirements.

Review the independence and objectivity of the external auditors,  ensuring  that  key  audit  personnel  are rotated at appropriate intervals. The external auditors' independence is reviewed both at the presentation of their annual plan to the Audit Committee in the autumn and as part of the Audit Committee's review of the Management Letter in the Spring. The Audit Committee  has  an  approved,  documented  policy on the provision and approval of non-audit services provided by the external auditor. Compliance with this policy is continuously reviewed and the nature of any non-audit assignments are challenged to ensure that independence is not compromised.

Review the effectiveness of the audit process.

Approve  and  oversee  compliance  with  the  policy

for  the  external  auditor  undertaking  any  non-audit


"The Committee is charged

with responsibility for reviewing strategic processes."

engagement  and  the  associated  fees  for  such assignments  to  ensure  the  non-audit  services  will not  impair  the  external  auditors'  independence or objectivity.

Review  the  annual  financial statements,  based  on information supplied by the Executive Directors and the external auditors, before submission to the Board, reviewing and challenging particularly:

>>   Critical accounting policies and practices and any

changes in them.

>>   Decisions requiring a major element of judgment.

>>   The  extent  to  which  the  financial statements  are

affected by any unusual transactions in the year and how they are disclosed.

>>  The clarity of disclosures.

>>  Significant adjustments resulting from the audit.

>>  The going concern assumption.

>>  Compliance with accounting standards.

>>  Compliance  with  legal,  regulatory  and  Corporate

Governance requirements.


>> Reviewing the Statement of Corporate Governance

prior to endorsement by the Board and the policies and process for identifying and assessing business risks  and  the  management  of  those  risks  by the company.

>>  To consider other topics, as defined by the Board.

Discuss  any  problems  and/or  reservations  arising

from  interim  and  final audits  and  any  matters  the external auditor may wish to discuss, in the absence of the Executive where necessary.

Review the external auditor's management letter of recommendation and management's response.

Responsibilities re Internal Audit2

To receive and approve Internal Audit's annual Audit Plan and satisfy itself that Internal Audit is properly resourced and skilled to implement the plan.

To receive progress reports detailing internal audits undertaken during the period under review, progress against the plan and any concerns that Internal Audit wishes to bring to the attention of the Audit Committee.

To  satisfy  itself  that  where  control  weaknesses are  identified  by  Internal  Audit,  appropriate remedial action is undertaken by management in a timely manner.

To  consider  management's  response  to  any  major internal audit recommendations.

2 Internal Audit is directed and provided by the Business Risk Assurance Manager.

To  commission  Internal  Audit  to  undertake specific  assignments  where  deemed  necessary  by the Committee.

To  approve  the  appointment  or  dismissal  of  the Business Risk Assurance Manager.

To review management's and the internal auditor's reports on the effectiveness of systems for internal control, financial reporting and risk management.

The Audit Committee undertakes an annual review of the group's risk management policy and in particular the financial thresholds used to evaluate the impact of risks to ensure these remain appropriate.

The  Audit  Committee  also  reviews  the  company's procedures for handling reports from whistleblowers. The Committee will receive annual reports on any concerns which are raised and the action taken to address these. In the case of any serious issues of financial impropriety, the Audit Committee will be briefed as soon as possible following the reporting of the concern and will review the action management is taking to investigate the issue.

The  Company  also  has  a  Notifiable Events  reporting process  to  ensure  that  any  significant  compliance breaches or incidents (including Anti Money Laundering) are reported to the Audit Committee Chairman as well as the relevant Executive Directors.

Nomination Committee

The Nomination Committee is chaired by Mike Liston. Until his resignation on 21 October 2009, Clive Spears was a member together with Paul Jackson . John Pinel was also a member until his resignation on 26 February 2009. Clive Spears was replaced by Chris Evans with effect from 21 October 2009 and Donal Duff joined the Committee from 1 January 2010.

The  Nomination  Committee  met  twice  during  2009 in order to consider the appointments of the two new Non-Executive Directors. Recruitment consultants were used to facilitate the appointment of Donal Duff, with interviews of prospective candidates being held by the Nomination Committee with the Managing Director – Postal Business also in attendance.

Chris Evans was identified by the Chairman as having a skills set required by the Board, in particular with his extensive  knowledge  and  experience  of  Information Technology solutions. The Nomination Committee were unanimously in support of the appointments of both Chris Evans and Donal Duff. The terms of reference of the Nomination Committee are approved by the Board and reviewed annually.

The last reviews were undertaken at the Board's meetings on 29 May 2009 and more recently on 5 February 2010. The terms of reference of the Nomination Committee are available upon request. The Nomination Committee has not carried out a performance evaluation for 2009 as this was not considered necessary. The performance evaluation questionnaire for the board addressed issues of board skills, experience and future requirements.


Remuneration Committee

In 2009, the Remuneration Committee was chaired by Gary Whipp up to 25 June 2009 and following this by Chris Evans. Mike Liston has been a member throughout the  year  and  Clive  Spears  was  a  member  until  his resignation on 21 October 2009. Donal Duff joined the Committee from 1 January 2010. During the financial year  ending  31  December  2009  the  Remuneration Committee met twice. The Remuneration Committee has responsibility for setting remuneration for the Executive Directors of the Company which is sufficient to attract, retain and motivate people of the quality required. No Director plays any role in the determination of his/her own remuneration. The Memorandum of Understanding with  the  Treasury  and  Resources  Minister  requires any changes to the level of remuneration paid to Non- Executive Directors to be agreed, in advance, by the Minister.  The  Committee  also  monitors  the  levels  of remuneration  for  senior  management,  including  the Company Secretary.

The Committee has an Action Plan which records the tasks it needs to complete during the year, including those to ensure compliance with the Code. Progress against the Action Plan is reviewed at each Committee meeting.  The  Committee's  terms  of  reference  are reviewed  annually.  The  Remuneration  Committee undertook a self assessment exercise via the use of a questionnaire which was reviewed at its meeting on 4 February 2010.

The remuneration of the Directors of the JPIL group of companies for the financial year ended 31 December 2009  is  set  out  opposite.  Gary  Whipp  was  a  Non- Exectutive director up to the 25 June 2009 and received fees  of  £7,000  (2008:  £15,000).  During  2009  he  also received consultancy fees of £177,000 (2008: £nil), Gary Whipp ceased his consultancy arrangements with the Group on the 3 June 2010, following his resignation as an interim Executive Director on 12 May 2010.

The Board has not complied with Principle B1.4 of the Code  as  the  remuneration  received  by  Gary  Whipp in his role as Director on the Boards of various other companies has not been declared. The Board is satisfied that all its Directors have declared all their business interests, that no conflicts of interest have arisen and that the additional positions held by Gary Whipp have not impacted on his ability to perform his role as an interim  Executive  Director  of  the  company.  During 2008 and 2009 Gary Whipp received consultancy and other fees.

Internal Controls

The Board is responsible for ensuring that there are effective systems of internal control in place to reduce the risk of misstatement or loss and to ensure that business objectives  are  met.  These  systems  are  designed  to manage rather than to eliminate the risk of failure to achieve  business  objectives  and  can  only  provide reasonable and not absolute assurance against material misstatement or loss.


The Board is responsible for reviewing the effectiveness    Business Risk Assurance

of the systems of internal control across the group. The

Board acknowledges that a system of internal control  The Business Risk Assurance Manager co-ordinates is designed to manage rather than eliminate the risk  and  facilitates  the  risk  management  processes, of failure to achieve business objectives, and can only  compiles the risk reports for the Board and Executive provide reasonable and not absolute assurance against  Directors and undertakes internal audits to provide material misstatement or loss. The Board has conducted  independent assurance to the Board via the Audit a review of the effectiveness of the group's system of  Committee that risk is being adequately managed. internal control in 2009 via the following key procedures:

Board Reports

Risk Management

Key strategic decisions are taken at Board meetings The  group  has  a  Risk  Register  which  details  and  following due debate and with the benefit of Board

assesses all the significant risks facing the group.  papers circulated in advance. The risks associated Risk reports are submitted to each meeting of the  with  decisions  are  a  primary  consideration  in  the Board.  Management  is  responsible  for  identifying  information presented and discussed by the Board. the key risks to achieving their business objectives  The  Board  discusses  and  approves  the  group's and  ensuring  that  there  are  adequate  controls  in  strategic direction, plans, objectives, annual budgets place to manage these in line with the risk appetite  and financial forecasts.

set by the Board and contained in the company's Risk

Management Policy.  Management Structure

The Risk Management Policy is subject to annual review  Responsibility for operating the systems of internal to ensure that the group's risk management processes  control  is  delegated  to  management  and  directed are in line with best practice. There is an ongoing  and overseen by the Executive Directors who hold process  for  identifying,  evaluating  and  managing  regular  (at  least  monthly)  Executive  Management the  significant  risks  faced  by  the  group  and  this  Team meetings.

is  facilitated  by  the  Business  Risk  Assurance

Manager  working  with  the  Executive  Directors.   Human Resources

This  process  of  continual  review  has  been  in  

place  for  the  duration  of  2009  and  the  period  up  The group endeavours to ensure that its employees to the date of the approval of the annual report and  are able to carry out their duties in a competent and accounts.  These  significant,  strategic  risks,  are  professional manner through its commitment to staff reported to each formal meeting of the Board and  training and development.

the Board reviews the action which is being taken to

manage these risks. This is wholly in accordance with

the group's Risk Management Policy.

Salaried Directors' Remuneration 2009

 

Salary/Fees £'000

Bonuses

£'000

Benefit in Kind £'000

2009 Total £'000

2008 Total £'000

 

 

Executive Directors

 

 

133

29

17

179

153

128

15

19

162

154

123

25

17

165

140

123

17

140

185

47

2

49

112

Non-Executives

M Liston 40 40 36 P Jackson 21 21 23 C Evans (from 25.06.09) 6 6 C Spears (to 21.10.09) 17 17 20

Consolidated Profit and Loss Account Consolidated Balance Sheet

Year Ended 31 December 2009 As at 31 December 2009

2009  2008  2009  2008 £'000  £'000 £'000  £'000

Turnover  64,930  63,753 Fixed assets

Cost of sales  (59,222)  (54,292) Tangible assets  8,958  8,702 Gross profit  5,708  9,461

Current assets

Administrative expenses

Deferred tax    1,688 Redundancy costs  (254)  

Stock  260  192 Other administration expenses  (4,524)  (5,124)

Debtors  9,679  11,393 Operating profit  930  4,337

Cash at bank and in hand  23,719  13,099 33,658  26,372

Interest receivable  187  1,251

Finance (expense)/income  (166)  375 Creditors

Profit before taxation  951  5,963 Amounts falling due within one year  (20,563)  (11,109)

Net current assets  13,095  15,263 Taxation  (720)  (523)

Total assets less current liabilities  22,053  23,965 Profit after taxation  231  5,440

Pension Deficit  (4,057)  (3,373) The above results are derived from continuing activities. Net assets  17,996  20,592

Consolidated Statement of Total Recognised Gains and Losses Represented by:

Ordinary share capital  5,000  5,000 Year Ended 31 December 2009 Profit and loss account reserve  12,996  15,592

2009  2008

£'000  £'000 Shareholder's funds  17,996  20,592

Profit for the year  231  5,440 The financial statements were approved by the Board of Directors of Jersey Post International Limited on Actuarial gain/(loss) in respect of the pension schemes  421  (4,703) 20 April 2010 and were signed on their behalf by:

Reduction in pension surplus due to amendment to FRS 17    (50)

Deferred tax asset de-recognised/movement in deferred tax  (1,468)  951

Total recognised losses and gains for the year  (816)  1,638

Ian Carr  Ian Ridgway Managing Director  Finance Director (Postal Business)

Consolidated Cash Flow Statement

Year Ended 31 December 2009

2009  2008  £'000  £'000

Net cash inflow/(outflow) from operating activities  13,856  (714) Returns on investments and servicing of finance

Interest payable    (82) Interest received  187  1,251

Net cash inflow from returns on investments and servicing of finance  187  1,169 Taxation  (334)  (926) Capital expenditure

Net purchase of tangible fixed assets  (1,304)  (815) Net cash outflow from capital expenditure  (1,304)  (815) Net cash inflow/(outflow) before management of liquid resources & financing  12,405  (1,286) Management of liquid resources    13,723

Financing  

Repayment of loan from States of Jersey    (3,200) Dividends paid  (1,780)   Increase in cash in the year  10,625  9,237

Increase in cash  10,620  9,231 Decrease in overdraft  5  6 Cash movement  10,625  9,237

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