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|
Patents and |
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|
distribution |
Development |
||||
|
Goodwill |
networks |
expenditure |
Other |
Total |
|
|
|
£'000 |
£'000 |
£'000 |
£'000 |
£'000 |
|
At 1 October 2007 |
|||||
|
Cost |
5,511 |
3,004 |
10,034 |
1,090 |
19,639 |
|
Accumulated amortisation and impairment |
- |
(570) |
(765) |
(999) |
(2,334) |
|
Net book amount |
5,511 |
2,434 |
9,269 |
91 |
17,305 |
|
Year end 30 September 2008 |
|||||
|
Opening net book amount |
5,511 |
2,434 |
9,269 |
91 |
17,305 |
|
Exchange differences |
232 |
- |
737 |
(3) |
966 |
|
Additions |
- |
- |
1,208 |
160 |
1,368 |
|
Disposals |
- |
- |
(252) |
(17) |
(269) |
|
Impairment |
(5,743) |
(2,119) |
(240) |
- |
(8,102) |
|
Amortisation |
- |
(315) |
(1,284) |
(84) |
(1,683) |
|
Reclassified as assets held for sale |
- |
- |
(36) |
- |
(36) |
|
Closing net book amount |
- |
- |
9,402 |
147 |
9,549 |
|
At 30 September 2008 |
|||||
|
Cost |
5,743 |
3,004 |
11,823 |
1,044 |
21,614 |
|
Accumulated amortisation and impairment |
(5,743) |
(3,004) |
(2,421) |
(897) |
(12,065) |
|
Net book amount |
- |
- |
9,402 |
147 |
9,549 |
|
Year end 30 September 2009 |
|||||
|
Opening net book amount |
- |
- |
9,402 |
147 |
9,549 |
|
Exchange differences |
- |
- |
1,312 |
20 |
1,332 |
|
Additions |
- |
- |
783 |
61 |
844 |
|
Disposals |
- |
- |
(10) |
(9) |
(19) |
|
Amortisation |
- |
- |
(1,699) |
(71) |
(1,770) |
|
Closing net book amount |
- |
- |
9,788 |
148 |
9,936 |
|
|
|
|
|
|
|
|
At 30 September 2009 |
|
|
|
|
|
|
Cost |
6,562 |
3,484 |
14,100 |
1,124 |
25,270 |
|
Accumulated amortisation and impairment |
(6,562) |
(3,484) |
(4,312) |
(976) |
(15,334) |
|
Net book amount |
- |
- |
9,788 |
148 |
9,936 |
Development expenditure is amortised over an average duration of 5 years.
Other intangible assets are primarily computer software which is amortised over an average duration between 3 and 4 years.