45Spire Healthcare Limited PartnershipConsolidated statement of changes in equityFor the year ended 31 December 2010 Partners' capital£000Cash flow hedge reserve£000Retained earnings£000Total£000Non-controlling interests£000Total equity£000As at 1 January 200930,176(151,322)(140,572)(261,718)-(261,718)Loss for the year--(40,627)(40,627)-(40,627)Other comprehensive income-28,294-28,294-28,294Total comprehensive income/(deficit)-28,294(40,627)(12,333)-(12,333)Employee Benefit Trust (note 21)--114114-114Balance at 31 December 200930,176(123,028)(181,085)(273,937)-(273,937)Loss for the year--(52,568)(52,568)(218)(52,786)Other comprehensive deficit-(30,721)-(30,721)-(30,721)Total comprehensive deficit-(30,721)(52,568)(83,289)(218)(83,507)Employee Benefit Trust (note 21)--294294-294Issue of capital24--24-24Acquisition of non-controlling interest----500500Balance at 31 December 201030,200(153,749)(233,359)(356,908)282(356,626)

46Spire Healthcare Annual Review 2010Spire Healthcare Limited PartnershipConsolidated balance sheetAs at 31 December 2010Notes2010£0002009 £000ASSETSNon-current assetsIntangible assets9514,889511,150Property, plant and equipment101,483,6911,449,885Investments1199Deferred tax asset173,9689,2152,002,5571,970,259Current assetsInventories1221,66820,444Trade and other receivables1374,77677,967Cash and cash equivalents1459,60539,078156,049137,489Total assets2,158,6062,107,748EQUITY AND LIABILITIESEquityCapital accounts2030,20030,176Hedging reserve(153,749)(123,028)Retained earnings(233,359)(181,085)Equity attributable to owners of the parent(356,908)(273,937)Non-controlling interests282-Total equity(356,626)(273,937)Non-current liabilitiesBorrowings151,936,7181,831,842Derivative financial instruments18157,467124,144Deferred tax17244,067258,6712,338,2522,214,657Current liabilitiesProvisions161,1421,790Borrowings1532,80727,381Derivative financial instruments1852,06351,218Trade and other payables1990,96886,639176,980167,028Total liabilities2,515,2322,381,685Total equity and liabilities2,158,6062,107,748These financial statements were approved and authorised for issue by the General Partner on 28 April 2011 and were signed on its behalf by:For and on behalf of the General PartnerDirectorSpire Healthcare (GP1) LimitedThe accounting policies and notes form part of these financial statements.