42 AVESCOGROUPPLC ANNUAL REPORT 2009
www.avesco.com
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
YEAR ENDED 30 SEPTEMBER 2009
7. Expenses by nature
Operating (loss)/profit is stated after charging/(crediting):
Group Company
2009 2008 2009 2008
£000s £000s £000s £000s
Changes in inventories of finished goods and work in progress 189 244 - -
Employee benefit expense 32,041 28,815 - (31)
Depreciation 19,641 16,101 - -
Amortisation 751 880 - -
Transportation expenses 3,735 3,378 - -
Advertising costs 530 1,048 - -
Operating lease payments
- plant and machinery 1,156 1,038 - -
- other 2,772 1,432 - -
Restructuring costs 657 976 - -
Impairment of property, plant and equipment 342 - - -
Impairment of goodwill 891 - - -
Impairment of investments - - 6,433 -
Profit on disposal of property, plant and equipment (1,079) (1,033) - -
Exchange gain (455) (508) - -
Restructuring costs incurred relate to the following:
Group Company
2009 2008 2009 2008
£000s £000s £000s £000s
Redundancy costs 573 465 - -
Property lease provisions 84 388 - -
Other - 123 - -
657 976 - -
8. Employee information
a) Employee benefit expense
Group Company
2009 2008 2009 2008
£000s £000s £000s £000s
Wages and salaries 28,522 25,629 - 100
Social security costs 2,996 2,654 - (86)
Pension costs - contribution plans (note 9) 523 576 - -
Pension costs - other (note 9) - 1 - -
Share based payment - (45) - (45)
32,041 28,815 - (31)
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