5 Balances and transactions with related parties

Directors' emoluments

Directors' remuneration is set out in the audited section of the Directors' Remuneration Report.

Transactions with directors

Other than in respect of arrangements set out below and in relation to the employment of directors, details of which are provided in the Directors' Remuneration Report, there is no material indebtedness owed to or by the company or the Group to any employee or any other person or entity considered to be a related party.

During the reporting period, the company has spent £0.2m (2013: nil) on travel and subsidence through companies in which Julian Dunkerton has a personal investment. The balance outstanding at 26 April 2014 was £0.1m (2013: nil). This expenditure includes the provision of corporate travel and hotel services supplied on an arm's length basis. These interests have been disclosed and authorised by the Board.

In addition, as disclosed in prior years, the Group occupies two properties owned by J M Dunkerton SIPP pension fund whose beneficiary and member trustee is Julian Dunkerton. The properties are rented to the Group on an arm's length basis. The rent charge in the Group statement of comprehensive income is £0.1m (2013: £0.1m).

Company transactions with subsidiaries

The Company has made management charges and has intercompany receivable balances included within trade and other receivables as follows:

Management chargesIntercompany receivable
2014
£m
2013
£m
Balance sheet
26 April 2014
£m
Balance
sheet
28 April 2013
£m
C-Retail Limited6.37.18.57.9
Basset BVBA0.10.10.1
DKH Retail Limited11.64.817.04.9
Superdry Germany GmbH0.30.6
SuperGroup Concessions Limited0.10.60.10.6
SuperGroup Internet Limited0.21.72.21.7
SuperGroup Retail Ireland Limited0.10.20.10.2
SuperGroup Retail Spain S.L.U.0.2
SuperGroup Europe BVBA7.3
Snow & Surf BVBA0.10.10.1

Company transactions with non-controlling interests are noted in note 33 regarding business combinations. An initial investment of £0.4m was made to investment accounted for using equity method accounting (note 20). There have been no further transactions in the period.