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Whitbread

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FY2008 Annual Report · Whitbread
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Annual Review and  
Summary Report 2008/09  
Whitbread Plc

a year in  
the life of  
Whitbread

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2

Welcome to Whitbread
In this Annual Review, we report on our performance during  
the past twelve months. We also show you a ‘Whitbread day’, 
and the many different ways we touch the lives of thousands 
of customers every day.

contents

Financial Highlights

1

2

4

8

10

11

12

14

18

19

20

22

23

27

29

30

34

Total revenue from 
Continuing operations1 
(£m)

Profit before tax and 
exceptional items for 
Continuing operations1
(£m)

1,173.5

1,216.7

1,334.6

229.9

210.3

166.5

Chairman’s statement 

Group at a glance

Chief Executive’s review

Whitbread Hotels 
and Restaurants

Costa

Our markets

Finance Director’s review 

Corporate responsibility 

06/07

07/08

08/09

06/07

07/08

08/09

Key performance indicators 

Risks and uncertainties

Diluted pre-exceptional 
EPS for Continuing 
operations1 (p)

Full year dividend (p)

Board of directors

Senior management

Summary  
remuneration report 

Summary directors’ report

Independent auditor’s report 

Summary financial statements

Shareholder services

92.99

78.78

30.25

36.00

36.55

48.24

06/07

07/08

08/09

06/07

07/08

08/09

1  Continuing operations 

Continuing operations comprises Whitbread 
Hotels and Restaurants and Costa plus the 
supply chain sales to third parties but excludes 
any discontinued businesses (David Lloyd 
Leisure disposed of during 2007/08).

The Annual Review aims to give shareholders a clear and concise overview of the Group’s business and 
prospects, but does not contain sufficient information to allow for as full an understanding of the results 
and affairs of the Group as would be provided by the full Whitbread Annual Report and Accounts 2008/09.

Throughout this document there may be references to the notes to the accounts. These notes 
can be found in the Directors’ Report and Accounts but are not contained within this document.

The full Whitbread Report and Accounts 2008/09 (comprising this document together with the 
Directors’ Report and Accounts) are published on our website (www.whitbread.co.uk) and can 
also be obtained, free of charge, by telephoning Capita Registrars on 0844 855 2327.

www.whitbread.co.uk/annualreport0809

 
 
Chairman’s statement

This was the first full year Whitbread 
operated as a focused hotel and 
restaurant company. It follows a number 
of years in which we have concentrated 
our resources on growth in attractive, 
value for money sectors, building strong, 
distinctive brands with real competitive 
advantage.

2008/09 was a year of good progress 
and, against a backdrop of increasingly 
difficult economic conditions, we 
delivered industry-leading performance. 
Revenues at our Hotels and Restaurants 
business were up 9% and revenues 
at Costa were up 22% – the fifth year 
of double-digit growth. Premier Inn 
added a record 4,553 new rooms to the 
estate, exceeding our original target. We 
opened 13 new restaurants and added 
296 coffee shops. 

During the year, management undertook 
an organisational review to ensure 
the business operates efficiently. The 
hotels and restaurants businesses were 
combined into one operating unit and we 
announced a number of key outsourcing 
activities. We are on track to achieve the 
promised £25 million cost savings by 
2010/11.

Our strong operational performance 
and investment in the business in 
2008/09 provide us with a good platform 
for the tougher times we have now 
entered. We are focused on managing 
Whitbread prudently and tightly in light 
of the challenges we now face and, while 
we remain committed to growing the 
business, we have decided to limit our 
capital expenditure this year and we aim 
to achieve cash neutrality.

We go into 2009/10 with a robust 
balance sheet, market-leading brands 
in value for money sectors and proven 
operational expertise. 

Dividend
In the light of current trading conditions 
the Board recommends an unchanged 
final dividend of 26.90p per share, 
making a total dividend for the year of 
36.55p per share, up 1.5%. The final 

dividend will be paid on 10 July 2009 to 
shareholders on the register at the close 
of business on 8 May 2009. This year we 
propose to introduce a scrip dividend 
alternative, subject to shareholder 
approval, to replace the existing dividend 
reinvestment plan. Further information, 
including details of how shareholders 
can elect to participate should they wish 
to do so, will be included with my letter to 
shareholders relating to the forthcoming 
Annual General Meeting.

Board
I am pleased to report that, as of the 
beginning of 2009, Patrick Dempsey 
was appointed to the Board. Patrick 
joined Whitbread in 2004 and took 
over the management of Whitbread’s 
budget hotels business in 2005, since 
when Premier Inn has grown by around 
10,000 rooms and undertaken a major 
rebranding.

Stephen Williams was appointed as 
Senior Independent Director, replacing 
Rod Kent who stepped down from the 
Board on 31 March 2008. Stephen, 
who is General Counsel and Chief 
Legal Officer at Unilever and Senior 
Independent Director at Arriva PLC, 
joined the Board on 27 April 2008. 

People
On behalf of the Board, I would like to 
thank all our people for their continued 
commitment, energy and drive to 
succeed. Our people are the most 
important part of our business, ensuring 
that all of our customers receive the 
standards of service they expect of 
Whitbread. We work hard to develop our 
people, providing training and a clear 
path of progression to encourage them 
to flourish.

Anthony Habgood
Chairman

27 April 2009

1  

We are focused  
on managing 
Whitbread prudently 
and tightly in light 
of the challenges 
we now face.

www.whitbread.co.uk/annualreport0809

2

Group at a glance

Strong hotel and restaurant brands

Whitbread is the UK’s largest hotel and restaurant group 
operating market-leading businesses in the budget hotel 
and restaurant sectors. Our brands are Premier Inn, 
Beefeater, Table Table, Brewers Fayre, Taybarns and Costa. 

Whitbread employs over 33,000 people and serves millions 
of customers every month in its 1,800 outlets across the UK.

Premier Inn
With nearly 600 hotels, Premier Inn is the UK’s largest hotel 
chain. Our guests tell us they love the value for money we offer, 
our clean and comfortable rooms and the warm welcome they 
receive from our team members. The Premier Inn brand is 
only just a little over a year old, yet already it has become the 
favourite budget hotel brand for business travellers.

Premier Inn is transforming the perception of the budget hotel. 
Our rooms feature en-suite bathrooms, TV with Freeview and 
internet access. One of the real benefits of staying at Premier 
Inn is that, at every one of our hotels, you will find a restaurant 
serving good food and drinks at reasonable prices.

Beefeater
Beefeater was established over 35 years ago. There are 
now 130 Beefeater restaurants across the UK. We only use 
the finest cuts of steak from traditionally reared cattle fed 
predominantly on grass to ensure exceptional flavour and 
tenderness. Our steaks are expertly prepared and matured 
for a minimum of 28 days before being seared on the chargrill 
for that special Beefeater taste. Today on our menu you’ll 
also find succulent chicken, fish and lamb grills as well as 
fabulous salads. 

Brewers Fayre 
A family restaurant, serving Britain’s favourite pub food. The 
first new Brewers Fayre for three years was opened in Banbury 
in June 2008. The Brewers Fayre estate totals 130 restaurants, 
many of which have been refurbished during the year, with 
further refurbishments to come. Our extra value menu gives 
more range and choice to customers and we’ve increased 
the number of dishes available in our every day Fayre Deal. 

Premier Inn 
rooms 
40,559

Rooms opened 
in 2008/09 
4,553

New rooms planned 
for 2009/10 
2,000

www.whitbread.co.uk/annualreport0809

Premier Inn guest 
satisfaction score* 
81%

Number of business 
account card holders 
61,000

Number of Premier Inn 
and Whitbread branded 
restaurant joint sites 
328

 
3  

Pub Restaurant

Table Table
Table Table was launched in the UK in May 2008 and now 
has 105 restaurants. We call it ‘your’ Table Table because 
we’ve designed different spaces in each restaurant to suit 
different customer occasions and moods. Table Table offers 
quick snacks or leisurely meals, with friends or family. Table 
Table offers just the kind of warm and friendly service our 
guests want. 

Taybarns
The latest Whitbread restaurant is Taybarns, the ultimate 
eatery. Taybarns is an innovative dining experience and offers 
a range of dishes, freshly prepared in front of guests, along a 
huge 34-metre counter. You pay one great value price for all 
the food you want to eat. Already very popular, there are now 
seven Taybarns across the UK. 

Costa
At Costa we make it better. Our in-store baristas are all 
coached in the art of handmade coffee at a Costa Coffee 
Academy, like the one at our very own roastery in Lambeth, 
London. 

Costa opened its first store in Moscow during March 2008, 
its milestone 1,000th worldwide store. Costa has over 880 
stores in the UK and over 400 internationally. It operates in 
25 countries and is the second largest international coffee 
shop brand. 

Costa was the first UK coffee shop chain to commit to 
sourcing beans from Rainforest Alliance Certified farms. 

The Costa Foundation was set up in 2006 to give something 
back to coffee-growing communities. By 2010 the Foundation 
will have funded the building of 11 new schools in these 
communities.

Total annual 
restaurant covers 
38.0 million

Average restaurant 
food spend per guest 
£7.46

Average branded 
restaurants guest 
satisfaction score* 
85%

Number of UK stores  
881 

Number of 
international stores  
407

Costa guest 
satisfaction score# 
72%

* Number of guests rating value-for-money as good or very good.

# YouGov customer satisfaction score.

www.whitbread.co.uk/annualreport0809

4

Business review – Chief Executive

Chief Executive’s review

Whitbread achieved good sales and 
profit growth in the year. We have 
strengthened our market leading brands 
by adding a record number of Premier 
Inns and Costa stores, whilst significantly 
improving our restaurant performance. 

business together with the previously 
announced £50 million payment into the 
pension fund. The Group’s total facilities 
currently stand at £1.16 billion in place 
until December 2010 when it reduces to 
£930m until December 2011.

Decisive action has been taken to 
improve our operating efficiency with 
margins maintained. Our relentless 
customer focus and drive to offer both 
value for money and quality, together 
with our robust financial position, mean 
that Whitbread is well placed for these 
tougher times.

Over the past five years we have 
transformed Whitbread into a focused 
hotel and restaurant business. Through 
continued investment, we have 
developed and built a modern, well-
maintained estate, with leading brands 
in value for money sectors. 2008/09 
was a year of strong progress for the 
Group, with out performance across our 
markets, albeit against an increasingly 
challenging economic backdrop. 

Group revenue grew year on year by 
9.7% to £1,334.6 million, driven by 
the growth in the number of hotels, 
restaurants and coffee shops and an 
increase in like for like sales, of 4.9%. 
At Premier Inn, sales rose 14.0%, with 
like for like sales up 6.0%, sales at our 
restaurants rose 3.2%, with like for 
like sales up 4.6%, and Costa sales 
increased by 22.0%, with like for like 
sales up 2.0%.

Group like for like sales were strong in 
the first half followed by a softening as 
we entered the more difficult market in 
the autumn. In the last quarter overall 
Group like for like sales were negative, 
predominantly as a result of lower 
occupancy in Premier Inn.

Group profit before tax and exceptional 
items on a continuing operations basis 
increased by 9.3% to £229.9 million 
(2007/08: £210.3 million), with earnings 
per share (diluted) increasing by 18.0% 
to 93.0p. 

At the year end, net debt stood at £623.1 
million compared to £425.8 million at this 
time last year. This increase reflected 
continued capital investment in the 

At the start of the 2008/09 financial 
year, we undertook an operational 
review to create a more streamlined and 
efficient organisation. We combined 
the management of our hotels and 
restaurants, transferred our food logistics 
to Kuehne & Nagel and outsourced 
some back office support functions. 
This efficiency programme is on track to 
deliver cost savings of £25 million by the 
end of 2010/11. We have already achieved 
£7 million of savings in 2008/09, a further 
c£13million is to be delivered in 2009/10, 
with the balance in 2010/11. The action 
we have taken has enabled the Group to 
maintain operating margins.

The Board recommends a final dividend 
payment of 26.90p per share, making 
a total dividend for the year of 36.55p 
per share. The final dividend will be paid 
on 10 July 2009 to shareholders on the 
register at the close of business on 
8 May 2009. 

Investing in the growth and  
quality of our estate
For the fifth year running we opened 
more hotel rooms in the UK than any 
other operator. We exceeded our stated 
targets and, including our new hotel in 
Dubai, delivered a total of 4,553 new 
rooms in Premier Inn. More than one 
new hotel was opened on average every 
week (55 hotels) and the total portfolio 
at the year end stood at 573 hotels 
comprising a total of 40,559 rooms.

We invested in increasing our branded 
restaurant portfolio, opening 13 new 
restaurants. This included six new Table 
Table restaurants. We also opened six 
further outlets of our newest innovation 
in freshly prepared food, Taybarns. 

We continue to invest in the estate, 
ensuring our hotels and restaurants 
are maintained to a consistently high 
standard. In the year we upgraded over 
7,000 Premier Inn rooms and refurbished 
a total of 48 restaurants, 42 of which 
were Brewers Fayres.

Leading brands 
and a modern, 
well-maintained 
estate underpin 
our competitive 
advantage.

www.whitbread.co.uk/annualreport0809

 
 
Costa continued to grow rapidly. A net 
total of 186 stores were opened in the 
UK, bringing its total UK stores to 881. 
In its international markets, Costa grew 
by a net 110 stores. These included 23 
new joint venture stores and 87 new 
international franchise stores, bringing 
the total number of overseas stores to 
407 in 24 countries.

Well positioned for tougher times 
This is the first full year that Whitbread 
has operated as a focused hotel and 
restaurant business, with leading brands 
in each of our markets. This position, 
together with the scale and quality of our 
estate, our ongoing judicious investment 
in the business and commitment to 
providing value for money, means that 
Whitbread is well positioned for the 
challenging year ahead.

Premier Inn is the clear leader in the 
budget hotel sector. The cornerstones 
of its competitive advantage are a 
combination of product quality and value 
for money, both of which drive higher 
customer satisfaction and loyalty. Our 
continued focus on driving each of these, 
will underpin our continued success.

We are transforming the perception of 
the budget hotel sector, providing quality 
customer service at great value prices. 
Since our hotel estate was re-branded to 
Premier Inn we have created a distinct, 
leading budget brand and increased 
brand awareness through focused 
marketing towards families, leisure 
customers and business travellers. We 
have increased revpar and value for 
money scores have increased to 81%. 
Guest recommend scores have also 
increased to 87%.

Premier Inn is now the UK’s favourite 
budget hotel brand for business 
travellers and we plan to improve on 
this leading position with a strong focus 
on sales, winning business from 3 and 
4 star operators and by offering further 

new benefits such as our £20 food and 
beverage package.

Value for money is at the heart of our joint 
site model, where guests can experience 
both great value hotel stays and meals at 
affordable prices. This model continues 
to drive superior returns. Each of our 
restaurant brands has distinctive value 
for money propositions, such as the two 
main meals for £9 at Brewers Fayre. We 
continue to drive sales through these 
everyday attractive prices and introduce 
new menus across Beefeater, Table 
Table and Brewers Fayre. Meanwhile, at 
Taybarns it costs from as little as £5.95 
for a three course meal and we will 
continue to learn from the initial roll-out 
of seven sites in order to plan the next 
phase at the appropriate time. 

At Costa, our unique proposition is the 
quality of our handmade coffee served 
in a welcoming environment. Indeed, we 
have demonstrated, with independent 
market research, that 7 out of 10 coffee 
lovers prefer Costa Coffee’s cappuccino. 
We will continue to amplify this message 
with an aggressive marketing campaign 
during the year. At the same time we 
will further improve the food offers at 
our Costa outlets, for example adding 
lunchtime meal offers, such as the 
popular panini plus cappuccino for £4.95.

We remain committed to opportunities 
and growth in the longer term, although 
we will reduce the pace of our organic 
expansion in 2009. We now plan for 
capital expenditure in 2009/10 to be 
c£170 million.

Our target for Premier Inn during 2009/10 
is to deliver around 2,000 new rooms in 
the UK and overseas. We have a strong 
pipeline of secured sites and will continue 
to develop a land bank. Internationally, 
our first hotel opened in Dubai during 
2008 and we will build on this position, 
intending to open a further two hotels in 
the Emirates plus one in India.

For the fifth year running we opened 
more hotel rooms in the UK than 
any other operator.

5  

Our first hotel in Dubai – already delivering profit.

Our coffee is hand crafted by highly skilled 
baristas. We aim to serve the best tasting 
coffee every time.

Beefeater’s famous flaming grill. 

www.whitbread.co.uk/annualreport0809

 
6  

Business review – Chief Executive

We plan to open around 100 new Costa 
outlets in the UK in 2009/10. We will 
capitalise on our strong Costa brand 
by focusing on new locations, as well 
as areas where we can replace existing 
operators, such as in supermarkets, 
hospitals and leisure facilities. Costa will 
also continue to strengthen its position 
across international markets, adding 
100 net new stores in the year ahead. 

Current trading and Outlook
Premier Inn has been impacted by 
the increasingly harsh economic 
environment but continues to outperform 
the market. Against tough comparatives, 
its performance since the start of the 
financial year has softened further 
whilst remaining within the range of 
market expectations. Both Costa and 
Restaurants have traded positively in 
line with the second half of the last 
financial year. 

We have invested in maintaining a high 
quality estate. We have built leading 
brands providing the quality and value 
for money that today’s customers are 
looking for. Early action has been taken 
to increase efficiencies and reduce 
costs, and we will continue to do so. 
Our balance sheet remains robust and is 
underpinned both by a strong freehold 
asset base and our aim to run our current 
operations at cash flow neutrality. This 
will put us in a good position to take 
advantage of any attractive opportunities 
that may arise from the tougher operating 
environment and lower asset prices. 

We believe that Whitbread is well placed 
to maintain and build upon our strong 
competitive position in the year ahead. 

Our strategy – leading through change
Our ambition holds firm – to expand 
our leadership position in the UK and 
to become number one or two in our 
chosen overseas markets. However, we 
need to stay flexible in these turbulent 
times.

Until such time as we feel the economy 
can support our renewed pace of 
expansion, we will deliver a slower pace 
of growth for Premier Inn and Costa in the 
UK and agreed international territories.

We have three clear priorities in the year 
ahead:

To outperform competitors, with initiatives 
such as the widening of Premier Inn’s 
distribution network and strategic revenue 
management.  We will look to win share 
from the full service corporate market and 
launch a new campaign for the leisure 
market, whilst emphasising our superior 
food and beverage offer.  Our restaurants 
will continue to deliver strong customer 
value and Costa will build on the coffee 
superiority messaging.

To take advantage of our financial strength 
through disciplined growth.  Last year I 
announced ambitious growth plans and 
I am pleased that we delivered on those 
plans.  We still have plans to grow, but 
will do so more cautiously in the year 
ahead.  We will continue to develop a land 
bank for future use and will remain alert 
to the possibility of any shareholder value 
enhancing acquisition opportunity that 
may arise; and

To achieve the planned efficiencies, by 
continuing the work carried out last year 
to deliver the £25 million cost savings 
promised last year.

International progress
This report concentrates largely on 
operations in the UK. However, we 
do recognise the importance of our 
ability to expand into new territories 
and I’m delighted at the progress of 
our international operations. The first 
overseas Costa was opened in Dubai 
in 1999. We now have a sizeable 
international estate of in excess of 
400 Costa store in 24 different markets. 
Costa is the second largest international 
coffee shop brand in the world and the 
more mature markets are delivering 
profit for the Group.

In Premier Inn, we’ve only just begun. We 
purchased a hotel in Dublin as part of the 
Tulip Inn acquisition and, last year, opened 
our first new international hotel in Dubai. 
This hotel is already delivering profit to the 
Group, which is an excellent achievement. 
We look forward to the opening of three 
further international Premier Inns, two in 
Dubai and one in India, later this year.

At Costa, our unique proposition is the quality 
of our handmade coffee served in comfortable 
environments.

Just one minute to check in! Premier Inn’s 
self check in kiosks allow guests to get to 
their rooms more quickly.

www.whitbread.co.uk/annualreport0809

We are transforming the perception of 
the budget hotel sector, providing quality 
customer service at good value prices.

Corporate responsibility
2008/09 has been a significant year for 
Whitbread in terms of our approach to 
corporate responsibility. We consulted 
our people and our customers and 
received a clear mandate to review the 
existing programme of activities and 
develop it further into a new business-
wide strategy, which I am pleased to be 
leading personally. We will continue our 
long history of community engagement 
through charitable programmes such 
as the Costa Foundation and our new 
strategic focus covers the key areas of: 

• environment and property management; 
• people, culture and values; 
• responsible sourcing and supply chain; 
•  governance, international and brand 

standards; and

• health and well-being.

I will be supported by a steering group 
and we are already on the road to 
embedding corporate responsibility 
into the heart of our business. We are 
clear about the opportunity that the new 
strategy brings for the Company. We will 
deliver long-term shareholder value and 
meet the expectations of our customers 
and people. Further details can be found 
on page 14.

Our people
I was delighted when Patrick Dempsey 
was appointed to the Board at the 
beginning of 2009. Over the past few 
years Patrick has led Premier Inn through 
a period of significant growth and, more 
recently, successfully integrated the 
management of Premier Inn with that 
of our branded restaurants.

We employ 33,000 people at Whitbread 
and I’d like to thank them all for their hard 
work and commitment over the last year. 
It isn’t only companies that are affected 
by these tougher economic times, but 
many of our people as well. Sometimes, 
tough decisions have to be made for 

the good of the Company and I greatly 
admire the way in which our people 
are pulling together to deliver the cost 
savings I mentioned earlier in this review.

At Whitbread we consider recruiting and 
training the best hospitality people to be 
a key priority. In these challenging times, 
the opening of new outlets will create over 
1,000 new jobs during 2009/10. Both new 
and existing team members at Whitbread 
are now able to participate in our 
innovative apprenticeship programme, the 
first and largest employer-led programme 
of its kind in the hospitality industry. By 
halving the time that it takes to achieve 
qualifications and combining NVQ study 
with Whitbread’s induction programme, 
we anticipate that 20% of our workforce 
will have a nationally recognised 
qualification by 2010.

All employees across our UK hotel and 
restaurants operations are eligible to take 
part and, by the end of 2009, we expect 
over 3,000 of our people to have achieved 
NVQs or certificates in adult numeracy 
and literacy.

In June 2008, I was very honoured to 
be awarded a CBE. I see the award 
as recognition of the performance of 
Whitbread over the last few years, a 
performance that wouldn’t have been 
achieved without the people who 
work here.

Alan Parker, CBE
Chief Executive

27 April 2009

7  

Our Costa advertising campaign shows that 
not all coffee is the same.

www.whitbread.co.uk/annualreport0809

8  

Business review – Whitbread Hotels and Restaurants

Whitbread Hotels and Restaurants

Patrick Dempsey, Managing Director, 
Whitbread Hotels and Restaurants

Whitbread Hotels 
and Restaurants 
continued to 
outperform the 
market.

Hotels and Restaurants

Premier Inn revenues
Restaurants revenues
Total revenues
Premier Inn like for like sales
Restaurants like for like sales*
Operating profit (pre exceptional)
Segmental operating profit (post exceptional)

*2.8% excluding closure periods

Hotels and Restaurants performed well 
in an increasingly challenging consumer 
environment. Total revenues increased 
by 9.0% to £1,061.6 million with pre 
exceptional operating profit up 9.2% 
year on year to £254.9 million. Like 
for like sales were up 5.4%. Cost 
efficiencies continued to be a top priority.

Premier Inn continued to outperform 
the hotel market as we expanded our 
network of sites, building on our leading 
position. Total sales at Premier Inn 
increased by 14.0% to £601.5 million 
(2007/08: £527.8 million). Revenue per 
available room (revpar) performance 
grew by 2.8% on a like for like basis. 
Like for like sales were up 6.0%. In 
addition to revpar growth, extensions 
contributed 3.2% with the balance 
from food and beverage. 

Looking back at our like for like sales 
trends there was a strong first half 
performance followed by a softening as 
we entered the more challenging periods 
in the autumn. Like for like sales entered 
predominantly negative territory from 
December.

Premier Inn’s value proposition continues 
to attract corporate customers, and it 
is now the leading choice brand among 
business travellers. Sales via the Premier 
Inn Business Account grew by 24% to 

www.whitbread.co.uk/annualreport0809

2008/09 
£m
601.5
460.1
1,061.6

2007/08 
£m
527.8
446.1
973.9

254.9
240.2

233.5
223.5

% 
Change 
14.0
3.2
9.0
6.0
4.6
9.2
7.5

£171 million. Business guests can save 
around £40 per night compared to 3 and 
4 star hotels. 

Last year Premier Inn opened 4,553 
rooms, 1,245 of which were delivered 
through the acquisition of 21 prime 
location hotels from Mitchells & Butlers 
plc in exchange for 44 Whitbread 
restaurants.

In the year, we added 13 new hotels on 
joint sites where we own and operate both 
a hotel and a restaurant. Our joint sites 
generate higher returns and contribute 
nearly two thirds of Whitbread Hotels and 
Restaurants’ unit operating profit.

Premier Inn is working towards a 
greener future. In December 2008 we 
opened a flagship hotel, located in 
Tamworth, to trial the best environmental 
initiatives. These initiatives include new 
technologies such as heating from 
natural energy, recycled water, ‘smart’ 
low energy lighting and heat recovery 
ventilation. We have also increased the 
use of sustainable timber and locally 
sourced materials. Further details can be 
found on page 17.

Our branded restaurants have delivered 
good progress in the year, as we 
continue to attract customers looking 
for fresh and well-prepared food at great 

9  

prices. Revenues have increased by 
3.2% to £460.1 million (2007/08: £446.1 
million). Our restaurants achieved a like 
for like covers increase of 7.9% and 
a like for like sales increase of 4.6% 
assisted by new menus and improved 
environments. Average like for like spend 
per head on food is £7.46.

In an early response to food price 
inflation, we took steps to re-engineer 
menus with more emphasis on the value 
proposition and a focus on lower cost 
dishes. As a result, we have been able 
to introduce every day great value offers 
such as Brewers Fayre’s two main meals 
deal for £9.

We now have a total of 372 restaurants 
with 328 on joint sites. This comprises 
130 Beefeaters, 130 Brewers Fayres, 
105 Table Tables and 7 Taybarns. We 
have reduced the remaining portfolio of 
stand-alone restaurants in the year to 44. 

At the beginning of the financial year 
we committed to maintaining the 
quality of our estate by undertaking a 
refurbishment programme across 42 
Brewers Fayres. We will continue this in 
2009/10 with a refurbishment of a further 
c80 restaurants at a cost of around 
£10 million. Our approach to capital 
investment in this area has been very 
disciplined and will continue to be so.

Premier Inn consistently improving customer satisfaction scores

%

100

95

90

85

80

75

70

Pub Restaurant

March

July

November

March

July

November

March

2007/08

2008/09

Likely to stay again

Recommendation

Overall satisfaction

Value for money

Source: ORC Guest Recommendation Survey

www.whitbread.co.uk/annualreport0809

Sam, King’s Cross Premier Inn, London.

Vikki Hanspal, Reception Manager, 
Premier Inn, Sheffield St Marys Gate.

10  

Business review – Costa/Our markets

2008/09
£m
263.8

2007/08 
£m
216.3

22.7
23.8

20.8
19.2

% 
Change 
22.0
2.0
9.1
24.0

were also opened on major high streets, 
in flagship shopping centres and in 
provincial towns. In addition, in March 
2009 we signed an agreement with 
Hilton Hotel Corporation (HHC) to supply 
coffee to 60 of its hotels in the UK.

As with all our estate, we continually 
refresh and refurbish existing stores, 
and open new units with a distinctive, 
refreshed look. There are two key drivers 
for this; to modernise the look and feel 
of the brand and to create even more 
comfortable, relaxing environments for 
Costa customers – making their coffee 
shop experience even better. Two thirds 
of our UK stores have either undergone 
this refurbishment or have been opened 
in the new brand style.

Costa still has significant opportunity 
to expand, although we will be doing 
so at a more measured pace. We will 
open around 100 stores in the UK, 
focusing on towns, cities and ‘trade 
zones’ where we are not present or 
are under-represented.

Costa is now the second-largest 
international coffee shop brand with 
407 stores in 24 countries. 110 new 
stores (net) were added in the year: 23 
new joint venture outlets and 87 new 
franchise stores. We anticipate that 
around 100 stores will be opened in 
international markets in 2009/10.

Costa

Costa

Revenues 
Like for like sales
Operating profit (pre exceptional)
Segmental operating profit (post exceptional)

Costa delivered an encouraging 
performance in a difficult market. 
Total revenues were up by 22.0% at 
£263.8 million and total profit up 9.1% 
at £22.7 million (2007/08: £20.8 million), 
as customers continued to respond 
well to our focus on delivering excellent 
coffee, served by trained baristas in 
a warm and welcoming environment. 
Costa saw strong sales growth across 
all its business streams, with sales 
in UK equity stores up by 21.0%, UK 
wholesale and franchise sales up 14.9% 
and international sales up 65.9%.

In the last year, transaction volumes 
in the like for like estate increased by 
0.8%, whilst food capture remained high 
at 42.5%.

Our focus for Costa in 2008/09 was to 
continue growing in all markets. In the 
year 296 net new stores were opened, 
bringing the total of UK and International 
stores to 1,288. 

Many of our new UK stores replaced 
existing unbranded or lower quality 
suppliers, or brought Costa to new 
markets. For example, Costa now has 
the largest coffee shop presence in 
motorway service areas. The strength 
of our brand is further demonstrated by 
our ability to create partnerships with 
other major retailers such as Tesco, 
where Costa now has 72 stores. Stores 

Costa profit (£m)

13.3

11.1

22.7

20.8

17.8

04/05 05/06 06/07

07/08 08/09

Consistent profit growth

John Derkach,  
Managing Director, Costa

 Customers 
continued to 
respond well to 
our focus on 
delivering excellent 
coffee, served by 
trained baristas.

www.whitbread.co.uk/annualreport0809

11  

Our markets 

Hotels
It is estimated that the total number of 
hotel rooms in the UK is approximately 
710,000. However, the industry remains 
extremely fragmented with the majority 
of rooms in independently owned and 
run hotels.

For more than 25 years a long-term 
structural shift has been taking place in 
the UK hotel industry, with branded hotel 
supply increasing its share of the market 
from 161,000 rooms in 2000 to 262,000 
rooms in 2009. 

Branded budget hotels have been 
growing at an even faster rate, although 
still only accounting for one in seven of all 
hotel rooms in the country. In the USA and 
France, budget hotel rooms account for 
around 25% and 23% respectively of all 
hotel rooms.

Premier Inn has grown to become the 
UK’s largest hotel chain with over 40,000 
rooms in the UK. However despite the 
size and reach of the portfolio, Premier 
Inn accounts for less than 6% of all hotel 
rooms in the UK. 

Looking to the year ahead, there is 
evidence that more business travellers 
are switching their stays to the budget 
brands in a search for greater value 
(BDRC – Hotel guest survey 2009). 

Furthermore, as the weakened pound 
makes trips abroad more expensive 
and the UK more appealing to overseas 
visitors, this may stimulate leisure demand.

Restaurants
As the British economy experiences 
challenging economic times, total visits 
to UK restaurants have held up much 
better than anticipated. The total out-of-
home eating market is set to reach an 
estimated £40 billion in 2009. Within this 
large and diverse market, fast, casual 
dining and value concepts continue to 
increase in importance. 

Whilst many experts predicted a decline 
in restaurant sales during the downturn, 
there has instead been more resilience 
from the value restaurant sector as many 
consumers ‘trade down’ but eat out 
nonetheless. Customers are influenced by 
offers and discounts, but more importantly 
eating out has become an integral part of 
everyday modern lifestyles. According to 
Allegra Strategies 8% of adult consumers 
eat more than half their meals outside the 
home each week and consumers under 25 
are two and a half times more likely to eat 
out than those over 45.

Coffee shops
We estimate that there are currently 
3,800 branded coffee shops in the UK. 
They delivered revenues of £1.53 billion 
for the calendar year 2008. 

The branded coffee shop sector is 
highly competitive in the UK and has 
experienced rapid growth during the 
last five years. 2008 was no exception 
and marked another good year as total 
sector turnover grew by 15%. 

Competition is intense as consumer 
expectations around product, service 
and value rise. Competition is also 
increasing from other operators such 
as pubs and fast food outlets looking 
to cash in on the coffee shop image 
and popularity.

Coffee shops have become, in a short 
space of time, a mainstream destination 
enjoyed by a wide cross section of 
consumers. The latest consumer 
research reveals that 50% of the adult 
population visits a coffee shop at least 
once a month and nearly a quarter visit 
a coffee shop at least once per week 
(Allegra Strategies). Coffee shops are 
now as important as pubs in terms of 
meeting venues and have universal 
appeal in a multicultural society.

Today’s consumers expect so much 
more than earlier generations when 
eating out and their expectations 
continue to grow with regard to healthy 
eating, convenience and price.

Branded hotel room growth
This chart shows that the budget sector has outperformed all other branded 
sectors in terms of supply growth

262,000

246,000

205,000

226,000

230,000

68,000

73,000

79,000

90,000

100,000

40,000

2005

2006

2007

2008

2009

Budget

Mid-market full service

Upper Full service

De Luxe

Source: BDRC desk research, January 2009, Bedroom figures rounded to nearest 1,000

According to Mintel 2009 there is 
optimism for future growth deriving 
from both high street locations and 
alternatives such as motorway service 
areas, health clubs and hospitals, for 
example. The total branded sector is 
estimated to increase to over 5,000 
branded outlets with a combined 
turnover of over £2 billion by 2013. 

www.whitbread.co.uk/annualreport0809

Elise, Costa Coffee, Sutton.

Gennaro Pelliccia, Costa Coffee’s Master Roaster.

12

Business review – Finance Director

Finance Director’s review

Group structure
In February 2008 Whitbread announced that 
the divisional management of the Hotels and 
Restaurants businesses would be combined. 
At the heart of this restructuring was a desire 
to eliminate duplication, save costs and 
better align the management teams to the 
businesses, particularly, as many hotel and 
restaurants operated as joint sites. 

As a result Whitbread now only reports two 
trading segments: Hotels and Restaurants 
and Costa. The comparatives have been 
changed to reflect this structure.

Revenue
Group revenue from continuing operations 
in the year increased by 9.7% year on year 
to £1,334.6 million. 

Revenue by business segment

£m

2008/9 2007/8 % Change

Hotels & 
Restaurants

1,061.6

973.9

9.0%

Costa

263.8

216.3

22.0%

Less: 
inter-segment

(3.6)

(2.4)

Other

12.8

28.9

(55.7)%

1,334.6 1,216.7

9.7%

Revenue from 
continuing 
operations

Like for like sales grew by 4.9%, with 
the remainder of the turnover growth 
coming from a net increase in outlets, 
predominantly in Premier Inn and Costa.

The directors believe that this measure 
provides additional useful information for 
shareholders on the underlying trends and 
performance of the Group and we intend to 
focus on underlying profit as a measure in 
future periods.

Underlying profits for the year are £228.2 
million compared to £203.8 million last year, 
and underlying diluted earnings per share 
92.2p compared to 76.4p last year.

Restatement
As reported at the half year, the abolition 
of Industrial Building Allowances for hotel 
buildings enacted in July 2008, IAS 12 
(Income Taxes) has been re-interpreted and 
as a result the deferred tax provisions for 
hotel buildings have been re-appraised to 
use a methodology better representing the 
manner of recovery of the assets. This gives 
rise to a restatement of the deferred tax 
liability as at 28 February 2008, reducing 
it by £79.3 million; increasing retained 
earnings by £55.3 million and reducing 
goodwill by £24.0 million. The effect of 
this restatement on the 2007/08 income 
statement has been to increase net profit 
from continuing operations by £12.3 million. 
Of this £12.3 million, £6.1 million relates to 
pre-exceptional profit.

Exceptional items
Net exceptional loss amounted to 
£70.0 million for the year. This amount 
is analysed in more detail in note 7. 
The significant items included within 
this category are noted below. 

Results
Pre-exceptional profit from continuing 
operations for the year is £229.9 million, 
up 9.3% on last year. 

1.  Organisational review 
In line with the announcement last year 
a number of reorganisation projects have 
taken place during the year.

Total profit for the year is £90.3 million. This 
compares to £557.1 million last year which 
included the results of David Lloyd Leisure 
and other businesses for the period of our 
ownership up to 2 August 2008 of £20.7 
million, and the profit on its disposal as 
well as other businesses of £440.8 million.

Underlying profits
This year we have introduced an 
underlying profit measure on the face of 
the consolidated income statement. This 
is a measure which excludes exceptional 
items, the impact of the volatile finance 
costs of IAS19, the finance cost of 
ineffective elements of cash flow hedges 
and the impact of straight line recognition 
of future minimum rental uplifts.

The divisional management of the Hotels 
and Restaurants businesses have been 
combined.

The in house logistics operation was 
outsourced to Kuehne + Nagel who set 
up a new facility and we commenced 
migration of the activity from May 2008. 
From October 2008 the entire network 
was migrated to Kuehne + Nagel who 
in February 2009 commenced taking on 
additional supply chain activities, which 
were previously outsourced to other third 
party distributors.

In February 2009 we completed the 
outsourcing of our transactional accounting 
team to Steria.  

By the end of 
2010/11 we will 
reach the targeted 
savings of £25 
million announced 
last year. 

www.whitbread.co.uk/annualreport0809

 
13  

Further work on the simplification of the 
systems supporting our businesses will take 
another 12 months to complete and by the 
end of 2010/11 we will reach the targeted 
savings of £25 million announced last year. 
Of this £25 million, £7 million was secured in 
2008/9 and c£13 million will be achieved in 
2009/10 with the balance in 2010/11.

In the year £13.3 million has been charged in 
relation to reorganisation costs, and a further 
c£10 million will be charged in 2009/10.

Tax 
The tax expense of £108.3 million 
represents an effective tax rate of 30.2% 
on the continuing businesses before 
exceptional items, which compares 
with 29.0% last year. The charge 
includes deferred tax and the year on 
year movement in the rate has been 
predominantly driven by the deferred tax 
associated with share based payments 
which has been impacted by the fall in the 
share price.

2. Premier Inn re-branding
As previously announced we have 
rebranded our hotels business from 
Premier Travel Inn to Premier Inn at a total 
cost of £12.7 million (previously estimated 
at £13.0 million), £7.0 million of which was 
spent in the second half of last year.

3. Impairment
The Group has recognised a net impairment 
charge of £16.7 million following an 
assessment of the recoverable amount of 
each of its property assets. The assessment 
was calculated on the higher of the fair 
value of the assets less disposal costs or 
their value in use based on a review of the 
discounted cash flows generated by the 
business undertaken at each property. 

4. Exchange transaction
On 19 September 2008 the Group acquired 
21 hotels, which traded under the Express 
by Holiday Inn brand from Mitchells & Butlers 
plc in exchange for 44 Whitbread branded 
restaurants. The disposal of the branded 
restaurants at a fair value of £78 million 
generated a profit on disposal of £6.4 million.

5. Tax
The deferred tax charge of £44.1 million 
arises as a result of the enactment by 
the UK Government in July 2008 of the 
abolition of Industrial Buildings Allowances 
for hotel buildings.

Interest
Pre-exceptional net interest costs of 
£25.1 million were 28.1% more than last 
year. The weighted average net debt in 
the year was £531.0 million in compared 
to £448.9 million last year. 

Included in interest costs was a pension 
credit of £5.5 million (2007/08 £7.0 million). 
This represents the difference between the 
expected return on scheme assets and the 
interest cost of the scheme liabilities. In 
2009/10 this is expected to be a pension 
cost of £15.5 million.

Earnings per share
Diluted pre-exceptional earnings per share 
for continuing operations increased by 
18% to 93.0p.

EPS

Continuing Pre 
Exceptional (Diluted)

2008/09 2007/08

93.0p

78.8p

Exceptional Items

(40.2)p (28.2)p

Discontinued Business (DLL)

– 242.4p

Total Operations (Diluted)

52.8p 293.0p

Details can be found in note 13. 

Dividend
A final dividend of 26.90p, will, subject to 
approval at the AGM, be paid on 10 July 
2009 to all shareholders on the register 
at the close of business on 8 May 2009. 
The total dividend for the year at 36.55p 
is up by 1.5%.

Capital expenditure and business 
acquisitions
Total Group cash capital expenditure 
on property, plant and equipment during 
the year was £275.7 million with Hotels 
and Restaurants spend amounting to 
£241.5 million, Costa £30.1 million and 
Corporate £4.1 million. Capital expenditure 
is split between acquisition expenditure, 
which includes the acquisition and 
development of properties and maintenance 
expenditure. In addition £30.4 million 
was spent on business acquisitions and 
£17.1 million on international investments. 

Financing
Net debt at the full year was £623.1 million, 
compared to £425.8 million last year. The 
significant non-trading items resulting in 
the increase were business acquisitions 
of £30.4 million, the cost of the share buy 
back programme of £20.0 million and a 
£50.0 million payment into the pension 
scheme, as agreed with Whitbread Pension 
Trustees Limited in April 2003.

As at 26 February 2009 the Group had 
committed revolving credit facilities of 
£1,155 million. The facilities reduce to 
£930 million in December 2010, £855 million 
in December 2011 and £455 million in 
December 2012 with the remaining facility 
maturing in March 2013.

The policy of the Board is to manage its 
financial position and capital structure in a 
manner which is consistent with Whitbread 
maintaining its investment grade status. 
We aim to run our current operations on 
a cash flow neutral basis in 2009/10.

Pensions
IAS19 Pension Deficit
As at 26 February 2009 there was an 
IAS 19 pension deficit of £233.0 million, 
which compares to £33.0 million as at  
28 February 2008. 

Triennial Valuation
The Group has reached agreement in 
principle with Whitbread Pension Trustees 
Limited on the triennial valuation, which 
was based on the position as at 31 March 
2008, and the associated recovery plan. 
This valuation showed a deficit on a funding 
basis of £388 million. The deficit on this 
basis uses assumptions which are more 
conservative than under the requirements 
of IAS19 and therefore produce a greater 
deficit. The recovery plan will provide for 
deficit contributions until 2018. The deficit 
contribution payments, which will start 
from August 2011, will be £55 million each 
year until 2013, then £65 million in 2014 
and 2015, £70 million in 2016 and £80 
million in 2017 and 2018. In addition the 
Group has agreed to grant security over 
£150 million of its property assets in favour 
of Whitbread Pension Trustees Limited 
and to update and renew the financial 
covenant which has been in place since 
2003. All these arrangements are subject 
to appropriate consents, due diligence and 
final documentation.

Christopher Rogers 
Finance Director

27 April 2009

www.whitbread.co.uk/annualreport0809

 
 
 
Jackie, Eureka Park Beefeater, Ashford, Kent.

Simon Preston, Kitchen Manager, Eureka Park Beefeater, Ashford, Kent.

14  

Business review – Corporate responsibility

Corporate responsibility
The role of business in reducing its 
negative impacts and finding ways to 
have far greater positive impacts has 
never been more important.

Future strategy
Whilst we have long believed that 
corporate responsibility is about 
integrity, a core Whitbread value, and 
that behaving responsibly also makes 
sound business sense, we decided in 
2008 that it was time to reinvigorate our 
approach. To that end we worked with 
PricewaterhouseCoopers to develop a 
new corporate responsibility strategy. This 
new strategy was approved by the Board 
in March 2009 and we will be working 
hard to implement it in the year ahead.

Vision and ambition 
At Whitbread, we believe that heightened 
attention and expectations of business 
offer an opportunity to create a virtuous 
circle between ‘doing the right thing’ 
and generating long-term value for our 
shareholders. By harnessing the power 
of our brands, the energy of our team 
members and the engagement of our 
guests, we can create meaningful change.

Our goals
We have set a number of goals in each of 
the following areas:

•   Environmental and property 

management;

•   People, culture and values;
•   Responsible sourcing and supply chain;
•   Governance, international and brand 

standards; and

•   Health and well-being.

These goals are split between those  
that we intend to achieve within two 
years and those that we intend to 
achieve within five years.

Measurement and reporting
A Corporate Responsibility Steering 
Group, chaired by Alan Parker, has 
been established to be responsible for 
the execution of this strategy. Progress 
against the goals must be measurable 
and new targets will be added to the 
WINcard to ensure that corporate 
responsibility is truly embedded in our 
business. 

Performance and activities in 2008/09
Whilst we have developed a new 
strategy, there was still much activity 
in the corporate responsibility field in 
2008/09. In this report we report on 
some of the highlights.

Environment
We believe that businesses have a 
responsibility to actively manage and 
minimise the impact they have on the 
environment. Our approach is guided by 
our energy, environment and sustainable 
development policies, which govern the 
way we do business.

The Group’s main environmental impacts 
come from the use of energy and 
water in our buildings and from waste 
associated with the preparation of food 
and drink in our outlets. Our efforts are 
concentrated on:

•   Measuring, monitoring and reducing our 

energy and water consumption;

•   Reducing the volume of waste going to 

landfill; and

•   Trialling new technologies and 

implementing those that are beneficial. 

Some of the main initiatives employed 
during the last financial year were:

•   Our ‘green hotel’ at Tamworth (further 

details can be found on page 17);
•   Greywater technology, which uses 
recycled water to flush hotel toilets;
•   Management of our climate change 
impacts to measure and plan the 
reduction of the Group’s greenhouse gas 
emissions;

•   Renewable energy to reduce our use of 

fossil-fuel generated electricity;
•   Low energy lighting installation; and
•   Increased recycling to divert waste from 

landfill.

We produce a detailed Environment 
Report, which can be found on the 
corporate responsibility section of our 
website at www.whitbread.co.uk.

Louise Smalley, Group Human 
Resources Director

By harnessing 
the power of 
our brands, the 
energy of our team 
members and the 
engagement of 
our guests, we can 
create meaningful 
change.

Guest 
engagement

Social & 
environmental 
impact

Brand 
leadership 

Team 
commitment

We have an opportunity to create a 
virtuous circle between ‘doing the right 
thing’ and generating long-term value 
for our shareholders.

www.whitbread.co.uk/annualreport0809

Consumer issues
Our focus areas continue to include food 
safety, healthier lifestyles, responsible 
drinking, listening to customer needs 
and developing mutually beneficial 
relationships with suppliers. More details 
and our policies will be available in the 
Corporate Responsibility Report to be 
published on our website later in the year.

Health and safety
We recognise the significance of 
effectively managing health and safety 
and ensuring the risks associated with 
operating our business are adequately 
controlled. We are committed to 
providing a safe, secure and healthy 
environment for both guests and 
employees. This commitment can be 
evidenced in the following areas:

•   Health and safety is a key measure on 

the WINcard;

•   All outlets receive a detailed 

independent health and safety and 
food safety audit;

•   The Board monitors health and safety 
performance on a quarterly basis; 

•   Health and safety policies and 

procedures and a risk management 
system are in place to effectively 
control and mitigate existing and 
emerging risks; 

•   Health and safety workshops are 
available for management level 
employees and all outlets have access 
to health and safety training courses; 
and

•   All outlets have suitable and sufficient 
fire risk assessments undertaken and 
regularly reviewed.

People
We are committed to delivering 
programmes and providing opportunities 
that help create attractive and rewarding 
places to work and help Whitbread 
become the Employer of Choice.

With more than 33,000 employees, 
mainly in the UK, we have a range 
of policies covering such issues as 
diversity, employee well-being and equal 
opportunities. 

Focus on training
Great emphasis is placed on improving 
the skills, expertise and performance 
of employees through a continuous 
programme of training and development. 
Training programmes address skills 
development across all levels.

Employee involvement
We are committed to listening to 
and involving our employees and 
believe that open and regular two-
way communication at all levels is 
an essential part of the management 
process. All employees are asked their 
opinions via an annual ‘Your Say’ survey 
and specific plans are put in place to 
address feedback from these surveys.

Employee well-being
Because the well-being of our 
employees is extremely important to 
us, all employees and their immediate 
families are provided with access to 
the Whitbread Employee Assistance 
Programme. This offers a round-the-
clock, confidential counselling service.

Flexible working
We are developing flexible employment 
packages as an incentive to attract and 
retain good people and acknowledge 
that flexible working opportunities 
benefit everyone – employers, 
employees and their families. 

Code of Conduct
The Group’s Code of Conduct is widely 
briefed to employees on a regular basis 
and sets out the high standards of integrity 
expected from our people.

Community
Whitbread has been actively involved in 
the community for many years. Today, 
our community investment programme 
focuses on:

•    providing financial and in-kind support 
to employees and the charities close 
to their hearts;

•    investing in countries and 

communities that are an integral part 
of Whitbread’s business; and

•   building strong and mutually beneficial 

charity partnerships.

We support our people in their 
volunteering and fundraising activities 
through the match-funding and payroll 
giving schemes and, with 16% of 
employees donating to their favourite 
good causes, Whitbread has been 
recognised with a Gold Award as part of 
the Government’s Payroll Giving Quality 
Mark scheme.

15  

Supply chain
We recognise that our responsibilities 
extend to our supply chain. Costa was 
the first UK coffee shop chain to source 
coffee from the Rainforest Alliance and 
will, by the end of the current financial 
year, have 60% of its coffee Rainforest 
Alliance certified.

We recognise that it is our people who hold the 
key to success and that it is essential we create 
a great environment for them to work in.

www.whitbread.co.uk/annualreport0809

Annie, Gatwick Premier Inn.

Laura, Premier Inn, Dover (West).

16

Business review – Corporate responsibility

The Costa Foundation
The Costa Foundation was set up in 2006 
to give something back to coffee-growing 
communities by providing children with 
access to education.

Costa recognises that coffee farmers are 
an integral part of the brand’s success 
and the Foundation’s focus on education 
is in direct response to requests from 
coffee growing communities.

The work of the Foundation is funded 
through a direct annual donation from 
Costa, match-funding by the Whitbread 
Charitable Trust, store fundraising 
activities and individual team members’ 
fundraising. Every penny donated to the 
Costa Foundation is spent directly on 
school building projects as all running 
costs for the Foundation are funded by 
Costa. This ensures Costa is able to 
maximise funds to the benefit of coffee-
growing communities.

As a result, in addition to the four new 
schools built in Colombia, Uganda and 
Ethiopia in 2007, a further seven new 
projects were started during 2008 in 
Colombia, Uganda, Ethiopia, Guatemala 
and Costa Rica and will all be completed 
during 2009.

This means that by 2010 the Costa 
Foundation will have:
•   Built 11 new schools with a total of 56 

fully furnished classrooms;

•   Provided jobs for 123 teachers; and, 

most importantly 

•   Given access to education to more 

than 4,500 children a year

The Costa Foundation sets out to provide 
the best possible learning environment 
within its benefiting communities and 
as a result has provided fresh water, 
new sanitation, electricity, kindergarten 
facilities, child nutrition programmes and 
has part-funded a social worker for adult 
training where required. All new schools 
are fully furnished to local education 
authority standards.

Current projects include:
La Esperanza Primary School in 
Chonte Grande, Colombia where 
seven new classrooms, four science 
laboratories, a cafeteria, library and 
playground will be provided for 228 
children and 13 teachers. Estimated 
completion – October 2009.

Paraiso de Changuena High School 
in Puntarenas, Costa Rica will have 
two new classrooms, new sanitation, 
electricity and computers provided for 
70 children and two teachers. Estimated 
completion – July 2009.

Dimtu Hambela High School, 
Hambela Warana, Ethiopia where 
an eight-classroom school with new 
sanitation will give high school education 
for 970 children from 29 teachers for the 
very first time. Estimated completion – 
November 2009.

Santa Teresa High School, Tucuru, 
Guatemala is providing six classrooms, 
new sanitation and a community centre 
for 240 children and eight teachers. 
This will be Tucuru’s first ever access 
to a high school education. Estimated 
completion – August 2009.

Yupiltepeque Region, Guatemala 
has seen three new schools built at 
Las Brisas, Pueblo Viejo and El Sillon, 
providing nearly 800 children and 
their teachers with a total of seven 
new classrooms, new sanitation and 
community centre space. Estimated 
completion – May 2009.

Mushasha Primary School, 
Ntungamo, Uganda was a successful 
Costa Foundation project carried out 
in 2007/08 but, as a result of increased 
numbers of pupils, the school is 
being provided with an additional two 
classrooms and a Headmaster’s office. 
Estimated completion – May 2009.

Further information can be found on 
www.costa.co.uk

Children from Las Brisas primary school,  
Yupiltepeque, Guatemala

Mushasha primary school, Ntungamo, Uganda

www.whitbread.co.uk/annualreport0809

 
17  

Premier Inn, Tamworth
This site is a test-bed for us to trial the best 
green technologies currently available to see 
which are viable for future hotel projects.

Our new Premier Inn in Tamworth 
opened in December 2008 and brings 
together the very best environmental 
initiatives to reduce wastage and 
increase efficiency. The site aims to 
reduce energy consumption by up 
to 80%.

Building that breathes
Ventilation with heat recovery delivers 
fresh warm air to rooms and still allows 
guests to control the temperature in their 
room. This means we use less energy to 
deliver cleaner air to rooms, so guests can 
relax in a more comfortable environment.

Locally sourced
The most sustainable, local and effective 
materials have been specially selected 
and are ecologically friendly, but still 
deliver very high performance. Where 
concrete has to be used, low carbon 
cement has been sourced from a 
local supplier.

Concrete reduction
The hotel was designed to reduce the 
use of concrete or cement wherever 
possible. Softwood sustainable timber 
reduces the carbon within the building, 
saving on 100 tonnes of concrete.

The combination of building materials 
and low carbon technologies used at 
Tamworth is not matched anywhere else 
in the UK. It includes:

•   Sustainable materials including timber 

and recycled plasterboard;

•  Solar power;
•   Natural insulation reducing heat loss 

by 60%;

•   Low energy lighting and movement 
detectors providing a 80% saving 
against standard lighting methods;
•   Use of the earth’s natural energy to 

heat and cool the hotel; and

•   Use of recycled water and rainwater to 
flush toilets saving 20% of the hotel’s 
water usage.

Natural sheeps  
wool insulation

Rainwater harvesting

Solar panels

Heat recovery

Ground source 
heat pump

Ground source 
heat probe up  
to 130m Deep

Locally sourced 
sustainable timber

Energy efficient room  
temperature control

LED low energy lighting

Grey water recycling

www.whitbread.co.uk/annualreport0809

18

Business review – Key performance indicators/Risks and uncertainties

Our WINcard 
provides a 
common set of 
objectives and  
helps all our people 
understand how 
we are performing.

2008/09 WINcard results

Brand expansion 

ROCE growth 

Profit growth 

Brand standards 

Guest recommendation 

Like for like sales growth 

Team turnover 

Health and safety 

• 
• 
• 
• 
• 
• 
• 
•

Key performance indicators

We use a balanced scorecard, called the 
WINcard to measure our performance 
against key indicators. The WINcard is 
designed to ensure that we are meeting 
our objectives to our stakeholder groups:

• investors;
• guests; and
• our people.

We believe that by taking care of our 
people, they will take care of the guests 
and ensure that they have a great 
experience and want to return. This drives 
up sales and profits for our investors.

The WINcard is fundamental to the way 
in which we do business. It provides 
a common set of measures in every 
hotel, restaurant and coffee store and 
right through the organisation up to 
Board level. At each Management 
Board meeting, the relevant WINcard is 
reviewed and discussed. Appropriate 
actions are agreed to reverse any 
negative trends on the WINcard.

The WINcard is essential to the decision-
making process and provides a key 
method of incentivising our people. The 
performance against these financial and 
non-financial measures determines levels 
of bonus at all levels of the organisation.

In 2008/09 the WINcard was made up of:

Investor measures
Brand expansion
This tracks the rate at which we are 
expanding our businesses.

ROCE growth
This measures the effectiveness of our 
capital expenditure decisions to ensure 
that we continue to spend our investors’ 
money wisely.

Profit Growth
This is the measure that ultimately shows 
whether we are delivering the returns our 
investors are entitled to expect.

Guest measures
Brand standards
All our businesses are audited regularly 
against set criteria so that we keep 
delivering a consistently high standard 
of service.

Guest recommendation
We encourage our guests to provide 
feedback on their experience and 
measure their level of satisfaction.

Like for like sales growth
This measures changes in how much our 
guests spend with us on a comparable 
basis.

People measures
Team turnover
This measures how many people leave the 
business and indicates how happy and 
motivated our people are in their jobs. 

Health and safety
This measures how well we look after 
both our people and our guests. 

How does the WINcard work?
The WINcard uses a traffic light system to 
show, at a glance, how we are performing. 
Generally, red means that performance is 
worse than the previous year and below 
budget. Amber means that performance 
is better than the previous year, but still 
below budget. Green shows that the 
performance is better than the previous 
year and has met or exceeded budget. 
The results for 2008/09 are shown on 
the left.

The year ahead
The WINcard is about continuous 
improvement and setting realistic targets. 
Some new measures will be introduced 
for 2009/10 to reflect the current 
economic conditions and our commitment 
to corporate responsibility. The new 
corporate responsibility measures will not 
be bonusable in the first year.

www.whitbread.co.uk/annualreport0809

 
19  

Risks and uncertainties

The table below provides a summary of the key risks and uncertainties facing the Group and the plans in place to 
mitigate such risks. A more detailed explanation of the risks and uncertainties facing Whitbread, together with further 
information on the mitigation plans in place can be found on pages 4 and 5 of the Directors’ Report and Accounts.

Risks
Shareholder value risk

  Mitigation plans

Failure to meet profit expectations

–  Annual budget, monthly management reports, forecasting process, quarterly 

trading updates and investor relations programme

Financial risks

Breach of loan facility or failure to obtain 
refinancing of existing funds

–  Signed facility agreements
– Ongoing covenant reviews and stress testing
– Banking relationships 

Financial reporting error

–  Expertise in finance team and segregation of duties
– Audit Committee and external auditor review

Significant increase in pension  
fund deficit

– Expertise on the Investment Committee and oversight by the Trustee Board
–  Regular reviews by the Whitbread Board 

Failure of a third-party to a  
significant contract/privity risk

– Credit control checks
– Auditing and monitoring of third parties 

Loss arising from lack of controls 
in international expansion

– Involvement of legal and corporate finance teams
– Approval of appropriate project teams by senior management 

Strategic risks

Loss of market share

–  Monitoring performance and appropriate action plans

Failure to deliver growth targets

– Development resource and programmes in place to deliver growth targets

Significant continuation of the  
economic downturn

Failure to recruit and retain  
key employees

Operational risks

– Monthly review of significant indicators and appropriate action plans

– Benchmarking of remuneration packages
– Analysis of employee turnover
– Talent review process

Health and safety failure

– Rigorous training and audit processes and Board level monitoring

Unacceptable food quality 

– Internal and external monitoring of food provenance and quality issues

Outsourcing of finance planning 
and HR systems 

– Project plan and management
– Monitoring visits to outsource companies

Failure of key IT systems for a  
sustained period

– Systems business continuity plan in place 

Major failure of supply chain

– Supply chain business continuity plan in place

www.whitbread.co.uk/annualreport0809

 
 
 
 
 
 
 
 
 
 
20

Board of directors

Board of directors
The Board of directors consists of the Chairman, three 
executive directors and five independent non-executive 
directors. Information on changes to the Board during 
the year can be found in the summary directors’ report 
on page 27. 

1.

4.

7.

www.whitbread.co.uk/annualreport0809

2.

5.

8.

3.

6.

9.

 
21  

1. Anthony Habgood

2. Alan Parker, CBE (June 2008)

3. Christopher Rogers

Position: Chairman (since August 2005)
Appointment to the board: May 2005
Age: 62
Committee membership:  
Nomination Committee (Chairman)
Remuneration Committee
External appointments:  
Reed Elsevier PLC and NV 
(Chairman) – from 1 June 2009,
Bunzl plc (Chairman) – until 30 June 2009,
SVG Capital plc (Director) – until 6 May 2009 
Previous experience: Director of  
The Boston Consulting Group Inc 
from 1977 to 1986. Director, and then  
Chief Executive of Tootal Group PLC.
Chief Executive of Bunzl plc. Chairman  
of Mölnlycke Healthcare (UK) Limited. 
Also held non-executive directorships  
at Geest PLC, Marks & Spencer Group 
plc, National Westminster Bank Plc 
and Powergen plc.

4. Charles Gurassa

Position: Independent  
non-executive director
Appointment to the board: July 2000
Age: 53
Committee membership: Remuneration 
Committee (Chairman), Nomination 
Committee, Audit Committee
External appointments:  
LOVEFilm International (Chairman),
Mobileserv UK Co. Limited (Chairman),
WP Roaming II S.A. (Chairman), 
7 Days Limited (Chairman), National 
Trust Enterprises Limited (Chairman), 
Whizz-kidz Trading Limited (Chairman)
Previous experience: Chief Executive 
of Thomson Travel Group and a director 
of TUI AG. Previously Chairman of Virgin 
Mobile Holdings (UK) plc and Worldwide 
Excellerated Leasing Limited.

7. Philip Clarke

Position: Independent 
non-executive director 
Appointment to the board: January 2006
Age: 49
Committee membership: Remuneration 
Committee 
External appointments: 
Tesco PLC (Director)
Previous experience: Has ten years’ 
board experience gained at Tesco where 
he has responsibility for operations in ten 
countries across Asia and Europe. He also 
is leader of the Information Technology and 
Business Process functions

Position: Chief Executive  
(since June 2004)
Appointment to the board: May 2000
Age: 62
Committee membership:  
Nomination Committee
External appointments:  
British Hospitality Association (Director),
VisitBritain (Director), University of 
Surrey (Visiting Professor), World Travel 
& Tourism Council (Director), Jumeirah 
Group LLC (Non-executive director)
Previous experience: Managing 
Director of Crest Hotels Europe, based 
in Frankfurt and Senior Vice-President 
of Holiday Inn Europe, Middle East and 
Africa, based in Brussels. He joined 
Whitbread in 1992 as Managing Director 
of Whitbread Hotel Company.

5. Wendy Becker

Position: Independent  
non-executive director 
Appointment to the board:  
January 2008
Age: 43
Committee membership: Audit 
Committee, Remuneration Committee
External appointments: 
Working Families (Trustee), 
TalkTalk (Managing Director)
Previous experience: Partner of 
McKinsey & Company for 14 years,
Brand Manager of Procter & Gamble,
Boston Consulting Group

8. Stephen Williams

Position: Senior Independent  
non-executive director
Appointment to the board: April 2008
Age: 61
Committee membership:  
Remuneration Committee, Nomination 
Committee
External appointments: 
Unilever PLC and NV (General Counsel 
and Chief Legal Officer), Arriva PLC 
(Senior Independent Director)
Previous experience: Trained as 
a solicitor at Slaughter and May before 
joining the legal department of Imperial 
Chemical Industries PLC. He then joined 
Unilever PLC in 1986, becoming General 
Counsel in 1993. 

Position: Finance Director 
Appointment to the board: May 2005
Age: 49
External appointments: 
HMV Group plc (Non-executive director)
Previous experience: Qualified as 
an accountant with Price Waterhouse 
before joining Kingfisher plc in 1988. 
Subsequent roles included Group 
Financial Controller at Kingfisher plc, 
Finance Director, and then Commercial 
Director, at Comet Group plc before 
becoming Finance Director at 
Woolworths Group plc.

6. Patrick Dempsey

Position: Managing Director, Whitbread 
Hotels and Restaurants 
Appointment to the board: January 2009
Age: 50
External appointments: 
Hospitality Action 
Previous experience: Joined Whitbread 
in 2004 and has been in the hotel and 
restaurant business for the past thirty 
years. Previously he was with Forte Hotels 
for twenty years, before joining Compass 
Group as CEO of Restaurant Associates. 
In 2005, he became Managing Director 
of Premier Inn. 

9. Simon Melliss

Position: Independent  
non-executive director 
Appointment to the board: April 2007
Age: 56
Committee membership: 
Audit Committee (Chairman)
External appointments: 
Hammerson plc (Group Finance Director)
Member of the Committee of Management 
of Hermes Property Unit Trust
Previous experience: Having trained 
as an accountant he has held a number 
of financial roles at Reed International 
PLC and Sketchley PLC, before joining 
Hammerson in 1991 where he became 
Group Finance Director in 1995. 
Has previously held a non-executive 
directorship at Associated British Ports 
Holdings PLC.

www.whitbread.co.uk/annualreport0809

 
 
 
22

Senior management/Summary remuneration report

Senior management

This table shows the membership of the 
Executive Committee, the Whitbread 
Hotels and Restaurants (WHR)
Management Board and the Costa 
Management Board. The biographical 
details of Alan Parker, Christopher 
Rogers and Patrick Dempsey are shown 
on the previous page. The biographical 
details of the other members of the 
Executive Committee, Simon Barratt, 
John Derkach and Louise Smalley are 
shown below the table.

Board and 
committee 
members

Executive 
Committee

WHR  
Management 
Board*

Costa 
Management 
Board*

Alan Parker
Simon Barratt
Patrick Dempsey
John Derkach
Christopher Rogers
Louise Smalley

Mark Anderson
Colin Elliot
Paul Flaum
Maria Horn
Andrew Pellington
Gerard Tempest
Ben Wishart

Clive Bentley
Russell Fairhurst
Helen Hardy
Adrian Johnson
Andrew Marshall
Matthew Price
Jim Slater

* The members of the Executive Committee are also members of both Management Boards, 
although John Derkach is not a member of the WHR Management Board and Patrick Dempsey 
is not a member of the Costa Management Board.

John Derkach

Louise Smalley

Simon Barratt

Position: Managing Director, Costa
Age: 52
At Whitbread: Joined Whitbread in 1995 
as Marketing Director of Whitbread Beer 
Company, before becoming Managing 
Director of Beefeater in 1999. Appointed 
CEO of Pizza Hut (UK) in 2002 and 
Managing Director of Costa in 2006.
Previous Experience: Spent three years 
at Procter & Gamble and ten years with 
Pepsi Cola International in the roles of 
UK Marketing Manager, UK Operations 
Director, Northern Europe Marketing 
Director and Area Vice President for 
Spain and Portugal.

Position: Group Human  
Resources Director
Age: 41
At Whitbread: Joined Whitbread in 
1995 as HR Projects Manager of Pizza 
Hut (UK). Served as HR Director of 
David Lloyd Leisure and then Whitbread 
Restaurants before becoming Group 
Human Resources Director in 2007. 
Previous Experience: Spent five 
years working as a human resources 
professional in the oil industry with 
BP and Esso Petroleum.

Position: General Counsel
Age: 49 
At Whitbread: Joined the Group in 
1991 as Group Legal Adviser, before 
becoming Company Secretary and Group 
Legal Affairs Director in 1997. Has had 
accountability for group development 
and was a director of Whitbread Pension 
Trustees Limited between 1997 and 2009. 
Previous experience: Trained as a 
solicitor at Slaughter and May and 
then held positions in the legal teams 
at Rio Tinto and Heron prior to joining 
Whitbread.

www.whitbread.co.uk/annualreport0809

 
23  

Summary remuneration report

The full remuneration report is set 
out on pages 10 to 18 of the Directors’ 
Report and Accounts. This summary 
report states Whitbread’s remuneration 
policy and the aggregate directors’ 
remuneration for 2008/09.

Whitbread is a people business and its success is dependent on the skills and enthusiasm of the people who work in our 
businesses. It is important that our employees are appropriately incentivised and rewarded to continue to deliver outstanding 
service to our customers and value to our shareholders.

This year we have restructured the remuneration report with the intention of making it more user-friendly and I hope that you will 
find this new structure helpful. Immediately below this introduction you will find a summary of key facts and information about 
Whitbread’s remuneration policy and the TSR graph. This is then followed by a section of questions and answers. The usual tables 
outlining directors’ remuneration, pension arrangements and share scheme participation are in the full remuneration report. In view 
of the economic environment we have made some changes to our remuneration policy for 2009. The highlights are listed below:

•  Senior executives, including the executive directors, will not receive a salary increase in 2009;
•  The level of bonus executive directors can earn this year has been reduced. The on-target bonus has decreased from 87.5% 

to 77% of salary and the maximum bonus has decreased from 175% to 167% of salary;

•  The range at which bonus is payable compared to budgeted profit has been widened and the level of performance for maximum 

payment has been significantly stretched above budget;

•  The EPS targets for the 2009 LTIP awards have been set without reference to the Retail Price Index and at levels that require 

considerable growth over our 2009/10 budget; and

•  The Committee has established a shareholding guideline for senior executives. It believes that key executives within Whitbread 
should have a significant level of shareholding to align them with the Group’s shareholders. Executive directors will be required 
to build a shareholding of at least 100% of salary within five years and senior executives at least 50% of salary. 

Membership of the Remuneration Committee

External advisers

Charles Gurassa (Chairman) 
Anthony Habgood 
Wendy Becker 
Philip Clarke 
Stephen Williams 
Simon Barratt (Secretary)

Hewitt New Bridge Street 
Towers Perrin

Internal advisers

Louise Smalley (Group HR Director)

Remuneration policy

To pay our people fairly in a manner that supports our corporate 
goals, incentivises them to achieve those goals and is responsible 
having regard to the interests of all the Group’s stakeholders

Terms of reference

Available at www.whitbread.co.uk

www.whitbread.co.uk/annualreport0809

24

Summary remuneration report

Summary remuneration report (continued)
Questions and answers
In this section, Charles Gurassa 
answers questions on how 
remuneration is managed at Whitbread.

TSR Graph – this is a graph showing the total shareholder return (with dividends 
reinvested) in the holdings of the Company’s shares against a hypothetical holding of 
shares in the FTSE 100 Index over a five-year period. The FTSE 100 Index has been 
chosen because Whitbread has been a member of the index during this period.

Does Whitbread’s Remuneration 
Committee fully meet the 
requirements of the Combined 
Code on Corporate Governance?
Yes, the membership of the Committee 
is compliant with the Combined Code.

The Combined Code (which is available 
at www.frc.org.uk) sets out the duties 
and powers which companies are 
expected to delegate to their remuneration 
committees. Whitbread’s Committee 
has terms of reference (available at 
www.whitbread.co.uk or by requesting a 
copy in writing from the General Counsel’s 
office) which set out its duties and powers 
and these terms of reference comply with 
the Combined Code.

The Committee met four times in 
2008/09 and a summary of the issues 
considered at those meetings is available 
in the corporate governance report on 
page 9 of the Directors’ Report and 
Accounts. The attendance of individual 
members of the Committee at meetings 
is shown on page 7 of the Directors’ 
Report and Accounts.

Who provides advice to the 
Committee?
The Committee has appointed 
independent remuneration consultants 
Hewitt New Bridge Street and Towers 
Perrin to provide external advice. Internal 
advice is received from the Group 
Human Resources Director, Louise 
Smalley. Simon Barratt, General Counsel, 
acts as Secretary to the Committee.

The Whitbread Group receives advice on 
the implementation of the Committee’s 
decisions and recommendations from 
Hewitt New Bridge Street, Towers Perrin 
and Slaughter and May. Neither Hewitt 
New Bridge Street or Towers Perrin 
provide other services to the Whitbread 
Group, although a different part of the 
Hewitt group provides services to the 
Company’s pension fund. Slaughter 
and May provides legal services to the 
Whitbread Group.

www.whitbread.co.uk/annualreport0809

Total shareholder return
Source: Datastream

300

250

200

150

100

50

0

4 Mar 04 

3 Mar 05 

2 Mar 06 

1 Mar 07 

28 Feb 08 

26 Feb 09

This graph looks at the value, by 26 February 2009, of £100 invested in Whitbread PLC on 4 March 2004 
compared with that of £100 invested in the FTSE 100 Index based on 30 trading day average values.

Whitbread PLC

FTSE 100 Index

What are the main principles of 
Whitbread’s remuneration policy?
It is important that our senior executives 
have the skills, expertise, enthusiasm and 
drive to achieve the Group’s objectives 
and to enhance shareholder value. 
Our job is to ensure that the overall 
remuneration package is sufficiently 
competitive to attract, retain and motivate 
executives with the necessary attributes.

The majority of Whitbread’s employees 
will not receive a salary increase this year.

Are executives entitled to other 
benefits?
All executives are entitled to life 
assurance and private health cover. Non-
core benefits, for which cash alternatives 
are available, are family health cover and 
a fully expensed company car.

We are determined to ensure that the 
interests of executives and shareholders 
are aligned and we recognise the 
importance of having a significant 
proportion of an executive’s remuneration 
being linked to performance as well as 
the importance of the balance between 
short and long-term rewards.

How are base salaries determined?
We review base salaries on an annual 
basis and consider a number of factors, 
including market data. When awarding 
a base salary increase to an executive 
director, we take into account the 
personal performance of the director 
measured against agreed objectives 
as well as the trading circumstances 
across the whole Group. The Committee 
has decided to not award any salary 
increases to senior executives in 2009/10. 

What are the pension arrangements 
for executive directors?
The final salary section of the Whitbread 
Group Pension Fund was closed to 
new entrants, including directors, on 
31 December 2001. New recruits since 
that date are offered the opportunity to 
participate in the defined contribution 
section of the scheme at a rate.

Our policy is to pay a company 
contribution of 25% of salary for 
executive directors, with these 
contributions being increased by a 
further 2.5% of salary after each of five 
and ten years’ service. Executives are 
given the option of receiving a monthly 
amount in cash (less an amount equal 
to the employer’s national insurance 
payable on the amount) instead of the 
company pension contribution.

 
25  

Alan Parker opted out of the pension 
scheme on 31 May 2005 and Christopher 
Rogers opted out of the defined 
contribution scheme on 31 March 2006. 
Patrick Dempsey participates in the 
defined contribution scheme. Full details 
of the directors’ pension entitlements, 
including cash supplements, can be 
found on page 15 of the Directors’ Report 
and Accounts.

What is the Leadership Group 
Incentive Scheme (LGIS)?
The LGIS, which was implemented in 
2004/05, is a bonus scheme which 
applies to over 30 executives. The 
scheme is intended to provide a clear 
link between performance and reward 
in order to motivate key executives. It 
promotes alignment with shareholders by 
providing an emphasis on equity rewards 
and promotes retention by deferring a 
significant part of the awards.

So, how does the LGIS work?
At the beginning of each financial  
year profit targets are set for the  
Group and its businesses. Depending  
on the performance achieved during  
the year, awards of cash and deferred 
shares may be made at the end of the 
year. The cash element of the bonus 
is payable immediately. The deferred 
shares will normally be transferred into 
the executive’s name three years after 
the award date as long as the executive 
remains employed by the Group during 
the three-year period.

The threshold, target and stretch bonus 
potential has been reduced for the 2009/10 
financial year and the level of stretch above 
budget has been significantly increased. 
The levels of cash and deferred shares 
(expressed as percentages of base 
salaries) that can be awarded at different 
levels of performance will be as follows:

Below threshold 
At threshold 

On target 

Nil
2%  cash  
4% 

 deferred 
shares
20% cash  
42%  deferred  

shares

Stretch or above  
(maximum payable)  94%  deferred  

53% cash 

shares

A straight line will operate between the 
above levels of performance. Threshold 
will be the minimum target at which 
awards will be earned, targeted level 
of performance will be consistent with 
budgeted performance and stretch will 
be significantly above budget.

As well as the profit targets explained 
above the Group, together with each 
business, has a financial target. The 
failure to meet this target would result 
in the reduction of cash and deferred 
shares payable as outlined above being 
reduced by 25%.

Targets for future financial years will be 
determined by the Committee at, or near 
to, the beginning of each financial year.

The Committee assesses the profit 
results at the end of each financial 
year, as well as the performance of 
each executive director against pre-
determined targets before agreeing the 
awards, which are then independently 
verified by Hewitt New Bridge Street.

Whitbread uses the WINcard to 
manage its businesses, but to what 
extent are executives incentivised 
based on WINcard measures?
Profit growth, a key WINcard measure, 
is the basis for awards made under 
the LGIS. Executives may also earn a 
maximum cash bonus of 20% of base 
salary for meeting other WINcard targets. 
These targets apply to all management 
throughout the Company. They are set 
at the beginning of the financial year 
and, for directors, they are reviewed and 
approved by the Committee after the 
year-end. Further details on the WINcard 
can be found on page 18.

Is the Long-term Incentive Plan (LTIP) 
another incentive scheme?
Yes, although it serves to drive future 
performance and retention rather than  
to reward past performance.

The LGIS rewards executives for their 
performance at the end of a successful 
year, with an immediate cash bonus and 
an award of deferred shares. Once those 
deferred shares have been awarded, they 
will be transferred to the executive as long 
as they remain a Whitbread employee.

The LTIP, by contrast, is all about the 
future. It rewards executives if earnings 
and relative total shareholder return over 
a three-year period exceeds specified 
hurdles. Executive directors will be 
granted awards in 2009/10 as follows:

Alan Parker 
Patrick Dempsey 
Christopher Rogers 

125%
100%
100%

However, the shares will normally only 
be transferred into the executive’s 
name in the event that the executive 
remains a Whitbread employee and that 
performance conditions are met over 
a three-year performance period.

How are the LTIP performance 
conditions selected and what are they?
The Committee selects conditions that it 
believes will closely align the interests of 
executives to those of shareholders.

For awards made in 2009, as was the 
case for grants made in 2007 and 2008, 
two performance conditions have been 
selected. Each condition will apply to 
half of the awards. The two conditions 
are relative total shareholder return (TSR) 
and earnings per share (EPS) growth as 
shown on page 26.

The measurement of relative TSR will 
compare Whitbread’s TSR with that of a 
comparator group of companies over the 
period from 27 February 2009 to 1 March 
2012. Averaging will take place before 
the start and end of the performance 
period to reduce the impact of short-term 
share price fluctuations. The Committee 
has decided that the most appropriate 
comparator group for 2009 awards is the 
FTSE 51-150 excluding certain sectors: 
asset managers, consumer finance, 
equity investment instruments, investment 
services, life insurance, non-life insurance, 
mining, oil & gas and speciality finance. 

The Committee has also reviewed the 
EPS targets for 2009 awards in the 
light of the economic conditions and 
Whitbread’s forecast performance. 
The EPS target is set out on page 26.

The results of the TSR performance 
condition test are produced for the 
Committee by Hewitt New Bridge 

www.whitbread.co.uk/annualreport0809

 
 
26

Summary remuneration report/Summary directors’ report

The awards granted in 2009 will vest as follows:
TSR Condition
Position at which the Company is ranked

Upper quartile and above

Between median and upper quartile

Median

Below Median

EPS Condition
2011/12 EPS: required annual percentage growth 
above Whitbread’s 2009/10 budgeted EPS

Proportion of award vesting to executive

Full vesting of half the award

Pro rata on a straight line between quarter 
and full vesting of half the award

Quarter of half the award vests

This half of the award does not vest

Proportion of award vesting to executive

14.6% or above

Full vesting of half the award  

Between 6.3% and 14.6% 

Pro rata on a straight line between quarter 

6.3%

Below 6.3%

Quarter of half the award vests

This half of the award does not vest

Signed and approved on behalf 
of the Board

Charles Gurassa
Chairman, Remuneration Committee

27 April 2009

Street Consultants LLP, while the EPS 
calculations are verified by the Company’s 
auditor Ernst & Young LLP. The results are 
considered by the Committee before the 
vesting level is confirmed.

executives. Executive directors are 
required to build and hold a shareholding 
equal to 100% of their salary within five 
years and other senior executives 50% 
of salary.

Have any LTIP awards vested in 2009?
The awards made in 2006 were subject 
to a relative TSR performance condition. 
The performance condition was met in 
full, resulting in a vesting level of 100%. 
The comparator group comprised 19 
travel and leisure companies (including 
Whitbread) at the time of measurement 
and Whitbread was ranked third, which 
is in the upper quartile. The awards 
vested on 1 March 2009, after the end 
of the financial year and will be reflected 
in the LTIP table in next year’s full 
renumeration report.

Are executive directors required to 
hold Whitbread shares?
This year we have introduced share 
ownership guidelines for senior 

Directors’ emoluments for 2008/09
The directors’ aggregate emoluments 
for 2008/09 were £3,463,315 (2007/08: 
£3,942,358). In addition, the aggregate 
value of awards made to directors 
under the Long Term Incentive Plan 
was £1,739,575 (2007/08: £1,263,750). 
The aggregate amount of gains made 
by directors on the exercise of share 
options during the year was £nil (2007/08: 
£900,503) and the aggregate market 
value of awards exercised by directors 
under long term incentive schemes 
during the year was £229,214 (2007/08: 
£619,707). The aggregate amount of 
contributions paid by the Company to 
money purchase pension schemes in 
respect of the directors was £16,666 
(2007/08: £nil).

www.whitbread.co.uk/annualreport0809

 
27  

Summary directors’ report
The full directors’ report and full corporate governance report 
are set out in the Directors’ Report and Accounts, which can 
be found on the Company’s website or obtained by writing to 
the Company’s registrar on the address shown on page 34.

Principal activities and review  
of business
The principal activity of the Group is 
the operation of hotels, restaurants and 
coffee shops. These operations are 
largely carrried out in the UK, although 
Premier Inn operates one hotel in 
Ireland and another in Dubai via a joint 
venture. Costa operates coffee shops 
in 24 international markets through joint 
ventures or on a franchise basis. Details 
of the Group’s activities, developments 
and performance for the year, the main 
trends and factors likely to affect its 
future development and performance and 
information required by the Companies 
Act 2006 relating to the business review 
are set out in the Chairman’s statement, 
the Chief Executive’s review, the Finance 
Director’s review and the corporate 
responsibility report on pages 1 to 17 
and in the section entitled ‘risks and 
uncertainties’ on pages 4 and 5 of the 
Directors’ Report and Accounts. Details 
of the Company’s WINcard, containing 
the key performance indicators can be 
found on page 18.

Results and dividends 

Group profit before tax and  
exceptional items from 
Continuing operations 

£229.9m

Group profit before tax 
and after exceptional items
from continuing operations 

Interim dividend paid
on 6 January 2009 

£198.6m

9.65p  
per share

Recommended final dividend  26.90p  

Total dividend for the year 

per share

36.55p  
per share

Subject to approval at the Annual 
General Meeting, the final dividend 
will be payable on 10 July 2009 to 
shareholders on the register at the close 
of business on 8 May 2009.

Board of directors
The directors at the date of this report are 
listed on pages 20 and 21 of the Annual 
Review. All except for Patrick Dempsey 
and Stephen Williams served throughout 
the year. Patrick Dempsey joined the 
Board on 1 January 2009. Stephen 
Williams joined the Board on 27 April 2008 
and became Senior Independent Director 
on 1 October 2008. Rod Kent resigned 
from the Board on 31 March 2008. 

Patrick Dempsey will stand for election 
and Alan Parker will stand for re-election at 
the forthcoming AGM in accordance with 
the Company’s Articles of Association. 

Details of the directors’ service contracts 
are given in the remuneration report on 
page 11 of the Directors’ Report and 
Accounts. None of the non-executive 
directors has a service contract. 

Corporate governance
The Company is committed to high 
standards of corporate governance 
and, with one exception, complied 
throughout the year with the provisions 
set out in Section 1 of the Combined 
Code on Corporate Governance. The 
exception related to a period during 
which the Company did not have a 
Senior Independent Director, while a 
successor to Rod Kent was sought. The 
full corporate governance report can be 
found on pages 6 to 9 of the Directors’ 
Report and Accounts.

B non-cumulative preference shares of 
1 penny each (representing 0.83% of 
the total share capital) and 224 million 
C non-cumulative preference shares of 
1 penny each (representing 0.70% of the 
total share capital).

Details of the issued share capital can 
be found in note 31 to the accounts. 

Holders of ordinary shares are entitled 
to attend and speak at general meetings 
of the Company, to appoint one or more 
proxies and, if they are corporations, 
corporate representatives to attend 
general meetings and to exercise voting 
rights. Holders of ordinary shares may 
receive a dividend and on a liquidation 
may share in the assets of the Company. 
Holders of ordinary shares are entitled 
to receive the Company’s annual report 
and accounts. Subject to meeting certain 
thresholds, holders of ordinary shares 
may requisition a general meeting of the 
Company or the proposal of resolutions 
at annual general meetings. 

Major interests
As at 24 April 2009, the Company had 
been notified of the following interests 
of 3% or more of the voting rights of 
the Company pursuant of Rule 5 of the 
Disclosure and Transparency Rules.

No. of 
shares 

% of 
issued  
share
capital

Legal and  
General 

11,985,398  6.75% 

Schroders 

10,531,421  5.35%

Share capital
Throughout the year, the authorised 
share capital has been £319.89 million 
divided into 410,170,050 ordinary shares 
of 76122/153p each (representing 98.47% 
of the total share capital), 265 million 

Black Rock  

8,727,235 

5.00% 

AXA 

8,675,788 

4.97%

Standard Life  
Investments  

7,894,946 

4.53% 

www.whitbread.co.uk/annualreport0809

 
 
 
 
 
 
 
 
 
 
existence for the foreseeable future. 
Accordingly, they continue to adopt the 
going concern basis in preparing the 
annual report and accounts.

Annual General Meeting
The AGM will be held at 2.00pm on 
16 June 2009 at the Queen Elizabeth II 
Conference Centre, Broad Sanctuary, 
Westminster, London SW1P 3EE. The 
notice of meeting is enclosed with this 
report for those shareholders receiving 
hard copy documents, and available 
at www.whitbread.co.uk for those 
who elected to receive documents 
electronically. 

By order of the Board. 

Simon Barratt
General Counsel and Company Secretary

27 April 2009

Registered Office: 
Whitbread Court
Houghton Hall Business Park 
Porz Avenue 
Dunstable 
Bedfordshire 
LU5 5XE

Registered in England: No. 4120344

The Annual review and summary report 2008/09 and 
the Directors’ Report and Accounts contain certain 
statements about the future outlook for the Group. 
Although the Company believes that the expectations 
are based on reasonable assumptions, any 
statements about future outlook may be influenced 
by factors that could cause actual outcomes and 
results to be materially different.

28

Summary directors’ report/Independent auditor’s report

Charitable and political donations
No direct charitable donations have been 
made by the Company. The Whitbread 
Charitable Trust made donations totalling 
£249,762 during the year. Costa Limited, 
a subsidiary of the Company, made a 
direct donation of £150,000 to the Costa 
Foundation. Further details about the 
Costa Foundation can be found on 
page 16. 

The Company has not made any political 
donations during the year and intends to 
continue its policy of not doing so for the 
foreseeable future. 

Employment policies
Whitbread has a range of employment 
policies covering such issues as 
diversity, employee well-being and equal 
opportunities. 

The Company takes its responsibilities 
to the disabled seriously and seeks 
not to discriminate against current 
or prospective employees because 
of any disability. Employees who 
become disabled during their career at 
Whitbread will be retained in employment 
wherever possible and given help with 
rehabilitation and training. 

Employee involvement
The importance of good relations and 
communications with employees is 
fundamental to the continued success 
of our business. Each of the Group’s 
operating businesses maintains employee 
relations and consults employees as 
appropriate to its own particular needs. 
Regular internal communications are 
made to all employees to ensure that they 
are kept well informed of the performance 
of the Group.

Purchase of own shares
The Company is authorised to purchase 
its own shares in the market. Approval 
to renew this authority for a further year 
will be sought from shareholders at the 
2009 AGM. 

In total 1.6 million ordinary shares of 
76122/153 p each (representing 0.85% of 
the total called up share capital at the 
beginning of the year) were acquired 
during the year at a cost of £20.0 million. 
Five million of the shares held in treasury 
(representing 2.58% of the total called up 
share capital at the beginning of the year) 

www.whitbread.co.uk/annualreport0809

were cancelled during the year. 14.8 million 
shares (representing 7.61% of the total 
called up share capital at the beginning 
of the year) are held as treasury shares. 
The maximum number of ordinary shares 
held in treasury during the year ended 
26 February 2009 was 19,188,806 on 
27 June 2008 (representing 9.89% of the 
total called up share capital at that time).

At the 2008 AGM the Company was 
authorised to purchase its C shares 
pursuant to a proposed contract between 
Deutsche Bank AG, London Branch and 
the Company. In total, 2.7 million C shares 
of 1 penny each, representing 0.02% of 
the total called up share capital at the 
beginning of the year, were acquired 
during the year at a cost of £4.4 million, 
as part of the strategy to return value to 
shareholders. All of these shares have 
now been cancelled.

Auditor 
Ernst & Young LLP have expressed 
their willingness to continue in office 
as auditor of the Company and a 
resolution proposing their reappointment 
will be put to shareholders at the 
AGM. After proper consideration, the 
Audit Committee is satisfied that the 
Company’s auditor, Ernst & Young LLP, 
continue to be objective and independent 
of the Company. In coming to this 
conclusion, the Audit Committee gave 
full consideration to the non-audit work 
carried out by Ernst & Young LLP. 

The Audit Committee has considered 
what work should not be carried out by 
the external auditor and have concluded 
that certain services, including internal 
audit, acquisition due diligence and IT 
consulting services, will not be carried 
out by Ernst & Young LLP. 

Disclosure of information to auditor
The directors have taken all reasonable 
steps to make themselves aware 
of relevant audit information and to 
establish that the auditor is aware of that 
information. The directors are not aware 
of any relevant audit information which 
has not been disclosed to the auditor.

Going concern
After making enquiries, the directors 
have a reasonable expectation that the 
Company and the Group have adequate 
resources to continue in operational 

 
Independent auditor’s statement  
to the members of Whitbread PLC

29  

Basis of opinion
We conducted our examination in 
accordance with Bulletin 1999/6 ‘The 
auditors’ statement on the summary 
financial statement’ issued by the 
Auditing Practices Board for use in the 
United Kingdom.

Opinion
In our opinion the summary financial 
statement is consistent with the 
full annual financial statements, the 
Directors’ Report and Directors’ 
Remuneration Report, of Whitbread 
PLC for the year ended 26 February 
2009 and complies with the applicable 
requirements of section 251 of the 
Companies Act 1985, and regulations 
made thereunder.

Ernst & Young LLP
Registered auditor
London 

27 April 2009

We have examined the Group’s summary 
financial statement for the year ended 
26 February 2009 which comprise the 
summary consolidated income statement, 
the summary consolidated statement 
of recognised income and expense, the 
summary consolidated balance sheet  
and the summary consolidated cash  
flow statement.

This report is made solely to the 
company’s members, as a body, in 
accordance with Section 251 of the 
Companies Act 1985. To the fullest 
extent permitted by law, we do not 
accept or assume responsibility to 
anyone other than the company and 
the company’s members as a body, for 
our audit work, for this report, or for the 
opinions we have formed.

Respective responsibilities of  
directors and auditors
The directors are responsible for 
preparing the Summary Report in 
accordance with applicable law.
Our responsibility is to report to you 
our opinion on the consistency of the 
summary financial statement within the 
Summary Report with the full annual 
financial statements, the Directors’ Report 
and Directors’ Remuneration Report, 
and its compliance with the relevant 
requirements of section 251 of the 
Companies Act 1985 and the regulations 
made thereunder.

We also read the other information 
contained in the Summary Report and 
consider the implications for our report 
if we become aware of any apparent 
misstatements or material inconsistencies 
with the summary financial statement.

www.whitbread.co.uk/annualreport0809

 
30  

Summary accounts

Summary consolidated income statement
Year ended 26 February 2009

Year to 
26 February 
2009  

Continuing operations 
Revenue 
Cost of sales 
Gross profit 

Distribution costs 
Administrative expenses 
Operating profit 

Share of loss from joint ventures 
Share of profit from associate 

Operating profit of the Group, joint ventures and associate 

Finance costs 
Finance revenue 
Profit before tax 

Analysed as: 
Underlying profit before tax 

IAS 17 ‘Leases’ – impact of future minimum rental uplifts 

  Finance cost of cash flow hedges 

IAS 19 Income Statement credit for pension finance cost 

Profit before tax and exceptional items 
  Exceptional distribution costs 
  Exceptional administrative expenses 
  Exceptional finance costs 
Profit before tax 

Underlying tax expense 
Exceptional tax and tax on continuing non GAAP adjustments 
Tax expense 

Net profit from continuing operations 

Discontinued operations 
Net profit on disposal of businesses 
Profit for the year from discontinued operations 

Profit for the year 

Attributable to:
  Parent shareholders 
  Equity minority interest 

Earnings per share

Earnings per share  
Basic for profit for the year 
Diluted for profit for the year 

Earnings per share before exceptional items 
Basic for profit for the year 
Diluted for profit for the year 

Underlying earnings per share 
Basic for profit for the year 
Diluted for profit for the year 

*Restated for deferred tax, see note 3 of the Directors’ Report and Accounts

www.whitbread.co.uk/annualreport0809

£m

1,334.6 
(193.0) 
1,141.6 

(782.3) 
(132.1) 
227.2 

(2.1) 
1.1 

226.2 

(35.4) 
7.8 
198.6 

228.2 
(3.4) 
(0.4) 
5.5 
229.9 
(15.5) 
(13.3) 
(2.5) 
198.6 

(69.2) 
(39.1) 
(108.3) 

90.3 

– 
– 
– 
90.3 

91.8 
(1.5) 
90.3 

Year to 
28 February 
2008 
(Restated*)
£m

1,216.7
(185.5)
1,031.2

(740.7)
(115.5)
175.0

(0.5)
0.6

175.1

(51.6)
11.1
134.6

203.8
(0.4)
(0.1)
7.0
210.3
(46.8)
(8.0)
(20.9)
134.6

(59.1)
20.1
(39.0)

95.6

440.8
20.7
461.5
557.1

557.9
(0.8)
557.1

Year to 26 February 2009

Year to 28 February 2008 (Restated*)

Continuing
operations
p

Total 
operations
p

Continuing
operations
p

Total 
operations
p

52.82 
52.76 

52.82 
52.76 

93.10 
92.99 

93.10 
92.99 

92.35 
92.24 

92.35 
92.24 

50.92 
50.63 

294.72
293.01

79.23 
78.78 

89.59
89.08

76.86 
76.42 

87.22
86.71

 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
      
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
31  

Summary consolidated statement 
of recognised income and expense
Year ended 26 February 2009

Year to 
26 February  
2009

£m

Year to 
28 February 
2008 
 (Restated*)
£m

Cash flow hedges: 
  Loss taken to equity 
Exchange differences on translation of foreign operations 
Actuarial (losses)/gains on defined benefit pension schemes 
Tax on items taken directly to or from equity 
Net (loss)/gain recognised directly in equity 
Profit for the year 

Total recognised income and expense for the year 

Attributable to: 
  Parent shareholders 
  Equity minority interest 

*Restated for deferred tax, see note 3 of the Directors’ Report and Accounts

(29.6) 
5.3 
(255.5) 
79.8 
(200.0) 
90.3 

(109.7) 

(108.2) 
(1.5) 
(109.7) 

(4.5)
(0.8)
95.5
(29.3)
60.9
557.1

618.0

618.8
(0.8)
618.0

www.whitbread.co.uk/annualreport0809

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
32  

Summary accounts

Summary consolidated balance sheet
At 26 February 2009

Assets 
Non-current assets 
Intangible assets 
Property, plant and equipment 
Investment in joint ventures 
Investment in associate 
Other financial assets 

Current assets 
Inventories 
Trade and other receivables 
Cash and cash equivalents 

Total assets 

Liabilities 
Current liabilities 
Financial liabilities 
Provisions 
Derivative financial instruments 
Income tax liabilities 
Trade and other payables 

Non-current liabilities 
Financial liabilities 
Provisions 
Derivative financial instruments 
Deferred income tax liabilities 
Pension liability 
Trade and other payables 

Total liabilities 

Net assets 

Equity 
Share capital 
Share premium 
Capital redemption reserve 
Retained earnings 
Currency translation reserve 
Other reserves 
Equity attributable to equity holders of the parent 

Equity minority interest 
Total equity 

26 February 
2009 

£m

28 February 
2008 
(Restated*) 
£m

118.9 
2,301.1 
22.8 
1.3 
0.9 
2,445.0 

16.5 
67.0 
44.5 
128.0 

101.2
2,127.4
3.5
0.8
0.9
2,233.8

13.2
62.9
107.1
183.2

2,573.0 

2,417.0

1.9 
19.3 
11.8 
16.4 
243.6 
293.0 

665.7 
21.6 
27.6 
195.7 
233.0 
7.9 
1,151.5 

1,444.5 

1,128.5 

145.3 
46.1 
12.3 
3,038.8 
5.3

(2,120.0) 
1,127.8 

0.7
1,128.5 

377.0
30.9
1.8
6.8
241.3
657.8

155.9
27.4
7.6
213.7
33.0
4.4
442.0

1,099.8

1,317.2

148.8
43.8
8.5
3,261.2
–
(2,145.1)
1,317.2

–
1,317.2

*Restated for deferred tax and resulting impact on goodwill, see note 3 of the Directors’ Report and Accounts

Alan Parker 
Chief Executive

Christopher Rogers 
Finance Director

27 April 2009

www.whitbread.co.uk/annualreport0809

 
 
 
 
 
 
 
 
 
 
      
 
 
 
 
 
 
      
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
      
     
 
 
 
 
 
 
 
 
      
 
      
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
Summary consolidated cash flow statement
Year ended 26 February 2009

Year to 
26 February 
2009 

Profit for the year 

Adjustments for: 
  Taxation charged on total operations 
  Net finance cost 
  Total loss from joint ventures 
  Total income from associate 

(Gain)/loss on disposal of property, plant and equipment and property reversions 

  Net profit on disposal of businesses and investments 
  Depreciation and amortisation 

Impairment of property 

  Pension credit 
  Reorganisation provision 
  Other non-cash items 
Cash generated from operations before working capital changes 

Increase in inventories 
Increase in trade and other receivables 
Increase/(decrease) in trade and other payables 
Payments against provisions 
Additional payment to pension fund 
Cash generated from operations 

Interest paid 
Taxes paid 
Net cash flows from operating activities 

Cash flows from investing activities 
Disposal of subsidiaries – discontinued 
Purchase of property, plant and equipment 
Purchase of intangible assets 
Costs from disposal of property, plant and equipment 
Business combinations, net of cash acquired 
Capital contributions to joint ventures 
Dividends from associate 
Interest received 
Net cash flows from investing activities 

Cash flows from financing activities 
Proceeds from issue of share capital 
Costs of purchasing own shares 
Repayment of preference shares 
Decrease in short-term borrowings 
Proceeds from long-term borrowings 
Issue costs of long-term borrowings 
Repayment of long-term borrowings 
Dividends paid 
Net cash flows used in financing activities 

Net increase/(decrease) in cash and cash equivalents 
Opening cash and cash equivalents 
Closing cash and cash equivalents 

Reconciliation to cash and cash equivalents in the balance sheet 
Cash and cash equivalents shown above 
Add back overdrafts 
Cash and cash equivalents shown within current assets on the balance sheet 

*Restated for deferred tax, see note 3 of the Directors’ Report and Accounts

£m

90.3 

108.3 
27.6 
2.1 
(1.1) 
(6.9) 
– 
96.3 
16.7
– 
2.8 
12.1 
348.2 

(3.3) 
(0.6) 
10.6 
(20.2) 
(50.0) 
284.7 

(35.8) 
(37.0) 
211.9 

– 
(275.7) 
(0.6) 
(1.0) 
(30.4) 
(17.1) 
0.6 
2.3 
(321.9) 

2.6 
(25.7) 
– 
(9.2) 

231.1
(2.3)
– 
(64.1) 
132.4 

22.4 
20.3 
42.7 

42.7 
1.8 
44.5 

33  

Year to 
28 February 
2008 
(Restated*) 
£m

557.1

45.7
40.5
0.7
(0.6)
27.2
(440.8)
89.0
–
(10.0)
19.4
(6.7)
321.5

(0.9)
(18.6)
(20.1)
(6.1)
(50.0)
225.8

(34.5)
(25.8)
165.5

984.3
(283.4)
(1.3)
(0.3)
(52.2)
(1.6)
0.7
4.2
650.4

6.4
(354.6)
(3.3)
(42.7)
–
–
(376.8)
(60.7)
(831.7)

(15.8)
36.1
20.3

20.3
86.8
107.1

www.whitbread.co.uk/annualreport0809

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
34

Shareholder services

Shareholder services

For further information about the 
Company and its businesses please 
visit the Whitbread website at 
www.whitbread.co.uk

‘A’ limited voting shares of 25p each: 
103.75p

‘B’ limited shares of 25p each: 103.75p 

Whitbread has had discussions with the 
Inland Revenue concerning the capital 
gains tax cost of Whitbread shares 
following the reduction of capital on 10 
May 2001. It is confirmed that the market 
value of each Whitbread share on 10 May 
2001 for these purposes was 606.5p and 
the market value of each Fairbar share 
was 230p.

For the purposes of calculating UK tax 
on chargeable gains which may arise 
on a disposal of shares in the Company, 
subsequent alterations to the Company’s 
capital should be taken into account. In 
particular, the special dividend and share 
consolidation in May 2005, the share 
consolidation and B share issue effected 
in June 2006 and the share consolidation 
and C share issue in January 2007 
should be considered in accordance with 
the information provided in the related 
shareholder circulars. Further information 
on capital gains tax allocations in relation 
to the B and C share issues can be found 
in the investors/private shareholders 
section of the Company’s website
www.whitbread.co.uk.

General Counsel and  
Company Secretary
Simon Barratt

Registered Office
Whitbread PLC
Whitbread Court
Houghton Hall Business Park
Porz Avenue
Dunstable
Bedfordshire
LU5 5XE

Shareholder enquiries: 0844 855 2327

Share dealing service

Capita Share Dealing Services
Tel: 0871 664 0446
www.capitadeal.com

These details have been provided for information 
only and any action you take is at your own risk. 
If you are in any doubt about what action to take, 
please consult your own financial adviser. Should 
you not wish to use these services you could find a 
broker in your local area, on the internet or enquire 
about share dealing at any high street bank or 
building society. The availability of this service should 
not be taken as a recommendation to deal.

Financial diary – 2009/10 
(dates subject to confirmation)

28 April  

Results announcement

Unsolicited mail
We are aware that some shareholders 
have had occasion to complain of 
the use, by outside organisations, of 
information obtained from Whitbread’s 
share register. Whitbread, like other 
companies, cannot by law refuse to 
supply such information provided that 
the organisation concerned pays the 
appropriate statutory fee. 

6 May 

8 May  

16 June 

10 July 

 Ex dividend date for 
final dividend

 Record date for final 
dividend

AGM at QEII  
Conference Centre

Payment of final  
dividend

If you are a resident in the UK and 
wish to stop receiving unsolicited mail 
then you should register with the Mailing 
Preference Service, telephone: 020 7291 
3310 or you may prefer to write to: The 
Mailing Preference Service, Freepost 22, 
London W1E 7EZ.

3 September  Half year-end

13 October 

Announcement of half  
year results

21 October 

Ex dividend date for  
interim dividend

23 October 

Record date for interim  
dividend

5 January  
2010 

Payment of interim   
dividend

4 March 2010  End of financial year

Registrars
Capita Registrars, Northern House, 
Woodsome Park, Fenay Bridge, 
Huddersfield, West Yorkshire HD8 0GA

The website address is
www.capitaregistrars.com

For enquiries regarding your shareholding 
please telephone
0844 855 2327, or email
whitbread@capitaregistrars.com

You can also view up-to-date information 
about your holdings by visiting 
www.whitbread-shares.com

Please ensure that you advise Capita 
promptly of any change of address. 

Dividend payment by BACS
We can pay your dividends direct to your 
bank or building society account using 
the Bankers’ Automated Clearing Service 
(BACS). This means that your dividend 
will be in your account on the same day 
we make the payment. Your tax voucher 
will be posted to your home address. 
If you would like to use this method of 
payment please ring the registrars on 
0844 855 2327.

Sharegift
If you have a small number of Whitbread 
PLC shares, with a value that makes 
it uneconomical to sell them, you may 
donate the shares to charity through 
the Sharegift scheme operated by the 
Orr Mackintosh Foundation. Further 
information on Sharegift can be obtained 
from their website www.sharegift.org
or by calling 020 7930 3737.

Capital gains tax 
Market values of shares in the Company 
as at 31 March 1982 were as follows:

www.whitbread.co.uk/annualreport0809

 
 
 
 
 
 
 
 
35  

For your information, we have reproduced below advice from the FSA and ICSA about boiler room scams:

Warning to shareholders – boiler room scams

Over the last year, many companies have become aware that their shareholders have received unsolicited phone 
calls or correspondence concerning investment matters. These are typically from overseas based ‘brokers’ who 
target UK shareholders, offering to sell them what often turn out to be worthless or high risk shares in US or UK 
investments. These operations are commonly known as ‘boiler rooms’. These ‘brokers’ can be very persistent and 
extremely persuasive, and a 2006 survey by the Financial Services Authority (FSA) has reported that the average 
amount lost by investors is around £20,000.

It is not just the novice investor that has been duped in this way; many of the victims had been successfully 
investing for several years. Shareholders are advised to be very wary of any unsolicited advice, offers to buy 
shares at a discount or offers of free company reports. If you receive any unsolicited investment advice:

• Make sure you get the correct name of the person and organisation
• Check that they are properly authorised by the FSA before getting involved by visiting www.moneymadeclear.fsa.gov.uk
• Report the matter to the FSA either by calling 0845 606 1234 or visiting www.moneymadeclear.fsa.gov.uk
• If the calls persist, hang up.

If you deal with an unauthorised fi rm, you will not be eligible to receive payment under the Financial Services 
Compensation Scheme. The FSA can be contacted by completing an online form at 
www.fsa.gov.uk/pages/doing/regulated/law/alerts/overseas.shtml

Details of any share dealing facilities that the company endorses will be included in company mailings.

More detailed information on this or similar activity can be found on the FSA website 
www.moneymadeclear.fsa.gov.uk

July 2008

www.whitbread.co.uk/annualreport0809

36

Awards

Premier Inn won Best Business  
Hotel Brand – Business Travel World
Premier Inn beat off stiff competition 
from Marriott International and Q 
Hotels to be crowned ‘Best Business 
Hotel brand’ for the second year 
running.

Premier Inn won Best Customer 
Satisfaction in Leisure and 
Tourism – Institute of Customer 
Service Customer Satisfaction
The winners were the top performers 
in the UK Customer Satisfaction Index 
(UKCSI) in a survey of more than 
24,000 people.

Premier Inn won Best Business  
Expense Management Process  
– Business Travel World 
Premier Inn’s Business Account was 
named as ‘Best Business Expense 
Management process’. This award 
makes Premier Inn the first brand to 
have its own expense management 
solution recognised above global 
payment solutions.

WINNER

Applications of Research

Premier Inn, in conjunction with 
BDRC and TRI, has won the award for 
Applications of Research at the Market 
Research Society Awards, for ‘Project 
Shooting Star: Shaping the Growth 
Strategy for Premier Inn’.

Premier Inn was voted Most  
Improved Brand at the annual  
Hotel Marketing Awards
An unprecedented third time in  
four years that Premier Inn has  
won this award.

Whitbread won International  
Award at Peach Network’s Hero  
& Icon Awards.

RETAILERS’
RETAILER
of the year

AWARDS 09

coffee chain
tracking programme

Costa was recognised as  
‘Most Revitalised Brand’ 
Costa won in the M&C Retailers’  
Retail Annual Awards event.

Costa won “Best Coffee Chain By 
Customers” from him!’s Coffee  
Chain Tracking Programme.

Table Table’s popular children’s  
menu won the Kid’s Menu category 
at the MIDAS (Menu Innovation  
and Development) Awards.

www.whitbread.co.uk/annualreport0809

Food Operator of the Year (branded) 
– Whitbread Hotels and Restaurants 
beat off stiff competition from 
Marston Inns and Greene King.

WHR won two of the most important 
awards in the industry – Food Operator 
of the Year (branded) and Food 
Concept of the Year for Taybarns.

 
 
 
 
   
 
 
 
2

Welcome to Whitbread
In this Annual Review, we report on our performance during  
the past twelve months. We also show you a ‘Whitbread day’, 
and the many different ways we touch the lives of thousands 
of customers every day.

contents

Financial Highlights

1

2

4

8

10

11

12

14

18

19

20

22

23

27

29

30

34

Total revenue from 
Continuing operations1 
(£m)

Profit before tax and 
exceptional items for 
Continuing operations1
(£m)

1,173.5

1,216.7

1,334.6

229.9

210.3

166.5

Chairman’s statement 

Group at a glance

Chief Executive’s review

Whitbread Hotels 
and Restaurants

Costa

Our markets

Finance Director’s review 

Corporate responsibility 

06/07

07/08

08/09

06/07

07/08

08/09

Key performance indicators 

Risks and uncertainties

Diluted pre-exceptional 
EPS for Continuing 
operations1 (p)

Full year dividend (p)

Board of directors

Senior management

Summary  
remuneration report 

Summary directors’ report

Independent auditor’s report 

Summary financial statements

Shareholder services

92.99

78.78

30.25

36.00

36.55

48.24

06/07

07/08

08/09

06/07

07/08

08/09

1  Continuing operations 

Continuing operations comprises Whitbread 
Hotels and Restaurants and Costa plus the 
supply chain sales to third parties but excludes 
any discontinued businesses (David Lloyd 
Leisure disposed of during 2007/08).

The Annual Review aims to give shareholders a clear and concise overview of the Group’s business and 
prospects, but does not contain sufficient information to allow for as full an understanding of the results 
and affairs of the Group as would be provided by the full Whitbread Annual Report and Accounts 2008/09.

Throughout this document there may be references to the notes to the accounts. These notes 
can be found in the Directors’ Report and Accounts but are not contained within this document.

The full Whitbread Report and Accounts 2008/09 (comprising this document together with the 
Directors’ Report and Accounts) are published on our website (www.whitbread.co.uk) and can 
also be obtained, free of charge, by telephoning Capita Registrars on 0844 855 2327.

www.whitbread.co.uk/annualreport0809

 
 
Annual Review and  
Summary Report 2008/09  
Whitbread Plc

a year in  
the life of  
Whitbread

Designed and produced by Columns Design, www.columnsdesign.com

The paper used in this Report is FSC Chain-of-Custody certified. This 
acknowledges it has been manufactured from well-managed forests and 
controlled sources. The pulp was bleached using an Elemental Chlorine  
Free (ECF) process. 

Printed in the UK by Royle Print Limited, a carbon-neutral printing company. 
Under the framework of ISO 14001 Royle Print take a structured approach  
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The main environmental areas targeted for continual reduction arise from the 
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Cert no. XXX-XXX-000