Notes to the Financial Statements

24 Share capital

  £m Ordinary shares of 25p each
Authorised 1 April 2004 and 31 March 2005   799,200,000
Issued, called up and fully paid 1 April 2004 122.0 487,999,692
Issues (see Directors' Report) 7.6 30,307,328
Issued, called up and fully paid 31 March 2005 129.6 518,307,020

£200,000 6% Cumulative redeemable convertible preference shares of £1 each are also authorised.

At 31 March 2005, options over 5,106,431 ordinary shares were outstanding under Employee Share Option Plans.

Details of outstanding share options, restricted and performance shares awarded to employees including executive directors are set out below:

 
Exercise
Date of grant
At 1 April 2004
Granted
Exercised/
vested
Forfeits
At 31 March 2005
Exercise/ share price
From
To
Share Option
1984 Share Option Scheme
06.07.94 5,814   (5,814)     322 06.07.99 05.07.04
23.01.96 490,865   (137,165)   353,700* 394 23.01.99 22.01.06
23.01.96 335,971   (22,128)   313,843* 394 23.01.01 22.01.06
  832,650   (165,107)   667,543      
 
Sharesave Scheme
01.10.99 3,389   (3,389)     438 01.10.04 31.03.05
01.02.00 85,390   (79,749) (5,641)   347 01.02.05 31.07.05
01.02.01 431     (431)   359 01.02.04 31.07.04
01.02.01 20,398       20,398 359 01.02.06 31.07.06
01.09.01 21,693   (20,868) (825)   399 01.09.04 28.02.05
01.09.01 6,425       6,425 399 01.09.06 28.02.07
01.03.02 31,880   (31,125) (755)   377 01.03.05 31.08.05
01.03.02 12,636     (438) 12,198 377 01.03.07 31.08.07
01.09.02 10,754     (857) 9,897 443 01.09.05 28.02.06
01.09.02 3,211       3,211 443 01.09.07 29.02.08
01.03.03 32,832   (624) (1,164) 31,044 359 01.03.06 31.08.06
01.03.03 25,893     (3,660) 22,233 359 01.03.08 31.08.08
01.09.03 17,432     (965) 16,467 383 01.09.06 28.02.07
01.09.03 3,990       3,990 383 01.09.08 28.02.09
01.03.04 49,920     (2,069) 47,851 472 01.03.07 31.08.07
01.03.04 35,927     (3,358) 32,569 472 01.03.09 31.08.09
22.12.04   53,303   (293) 53,010 648 01.03.08 31.08.09
22.12.04   51,357     51,357 648 01.03.10 31.08.10
  362,201 104,660 (135,755) (20,456) 310,650      
                 
Long-Term Incentive Plan
25.09.03 868,397       868,397 502 25.09.06 24.09.13
12.12.03 810,000     (7,500) 802,500 552 12.12.06 11.12.13
28.05.04   1,564,562   (7,500) 1,557,062 663 28.05.07 27.05.14
29.11.04   903,399   (3,120) 900,279 796 29.11.07 28.11.14
  1,678,397 2,467,961   (18,120) 4,128,238      
Total 2,873,248 2,572,621 (300,862) (38,576) 5,106,431      
Weighted average exercise price of options 471p 709p 379p 511p 596p      
                 
Performance shares pence   Vesting date
Restricted Share Plan      
22.06.01 815,106 407,553 (1,222,659)     499   22.06.04
09.01.02 433,850 214,812 (647,662) (1,000)   460   09.01.05
23.07.02 569,119   (2,910) (90) 566,119 530   23.07.05
20.12.02 269,750   (2,671) (2,829) 264,250 440   20.12.05
12.06.03 405,000   (2,110) (4,640) 398,250 510   12.06.06
  2,492,825 622,365 (1,878,012) (8,559) 1,228,619      
 
Long-Term Incentive Plan
25.09.03 289,464       289,464 502   25.09.06
12.12.03 270,000     (2,500) 267,500 552   12.12.06
28.05.04   521,507   (2,500) 519,007 663   28.05.07
29.11.04   301,133   (1,040) 300,093 796   29.11.07
  559,464 822,640   (6,040) 1,376,064      
Recruitment Award Agreement
29.11.04   36,671     36,671 818   12.11.05
Co-investment Share Plan
29.11.04   61,957     61,957 807   29.11.07
Total 3,052,289 1,543,633 (1,878,012) (14,599) 2,703,311      
Weighted average price of performance shares 500p 627p 486p 547p 583p      

* 667,543 share options with a weighted average exercise price of 394p were exercisable at 31 March 2005 (2004: 833,081 at 393p).

† At 31 March 2005 the British Land Share Ownership Plan, a discretionary trust established to facilitate the operation of the incentive schemes, held 2,714,576 ordinary shares, with a market value of £21,825,191, in respect of RSP restricted, LTIP performance, Recruitment Award Agreement and Co-investment Share Plan shares (2004: 3,076,894, £20,076,733). The amount of shares which eventually vest for the RSP restricted and LTIP performance shares depends on actual performance against net asset value per share targets and a three year service period. The amount of shares which eventually vest for the Recruitment Award Agreement and Co-investment Share Plan shares depends on a one year and a three year service period respectively and for the Co-investment Plan is conditional on the prior acquisition by Mr Hester of a matching number of shares which must be retained for a three year period.