6Profit before tax: analysis of expenses by nature

The following items have been charged/(credited) to the income statement in arriving at profit before tax:

Profit before tax: analysis of expenses by nature

 

2008
£000

2007
£000

Staff costs, including share-based payments (note 5)

127,594

116,993

Cost of inventories recognised as an expense (included in cost of sales)

3,522

3,903

Depreciation of property, plant and equipment – owned assets (note 15)

5,170

5,492

Amortisation of other intangible assets (note 17):

 

–Cost of sales

463

400

–Research and development

10,854

10,201

–Sales and marketing

8,074

8,653

–General and administrative

2,391

2,161

Impairment of available-for-sale investments

2,100

Loss on disposal of property, plant and equipment

36

317

Other operating lease rentals payable

 

–Plant and machinery

12,075

11,973

–Property

6,960

5,585

Accounts receivables impairment (including movement in provision)

3,702

215

Foreign exchange losses/(gains) (including movement on embedded derivatives)

3,032

(1,640)

Services provided by the Group’s auditor and its associates

During the year the Group (including its overseas subsidiaries) obtained the following services from the Group’s auditor and its associates:

Services provided by the Group’s auditor and its associates

 

2008
£000

2007
£000

Fees payable to the Group’s auditor for the audit of the Company
and consolidated financial statements

294

399

Fees payable to the Group’s auditor and its associates for other services:

 

–The audit of the Group’s subsidiaries pursuant to legislation

247

296

–Services pursuant to section 404 of the Sarbanes-Oxley Act

255

649

–Other services pursuant to legislation

52

47

–Tax services

364

302

–All other services

430

129

 

1,642

1,822

*Included within the 2007 costs are fees of £255,000 incurred in relation to the Group’s initial compliance with section 404 of the Sarbanes-Oxley Act.

Fees payable to other major firms of accountants for non-audit services for 2008 amount to £1,794,000 (2007: £1,449,000).

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