Page 58 - Annual Review 2015-2016

Notes to the Financial Statements

Year ended 30 April 2016

9. INTANGIBLE FIXED ASSETS Goodwill Software Development Total
Group £’000 £’000 Costs* £’000 £’000

Cost
At 1 May 2015 695 57 548 1,300
Additions 71 - 234 305
At 30 April 2016 766 57 782 1,605

Accumulated amortisation
At 1 May 2015 313 13 98 424
Charge for the year 139 14 113 266
At 30 April 2016 452 27 211 690

Net book value
At 30 April 2016 314 30 571 915
At 30 April 2015 382 44 450 876

* Development costs have been capitalised in accordance with FRS 102 section 18 intangible assets other than goodwill and are therefore not
treated as a realised loss.
Goodwill Software Total
LLP £’000 £’000 £’000
Cost
At 1 May 2015 - 57 57
Additions 67 - 67
At 30 April 2016 67 57 124
Accumulated amortisation
At 1 May 2015 - 13 13
Charge for the year - 14 14
At 30 April 2016 - 27 27

Net book value
At 30 April 2016 67 30 97
At 30 April 2015 - 44 44