71 Finsbury Food Group Annual Report & Accounts 2018


Notes to the Consolidated Financial Statements


10. Intangibles (continued)


Sensitivity analyses have been carried out by the Directors on the carrying value of all remaining goodwill using discount rates ranging between 6.4% and 15.0% which would not result in an impairment of any cash generating units. Management believe any increase in discount rates above 15.0% to be remote.


The carrying amount of goodwill has been allocated to cash generating units or groups of cash generating units as follows:


2018 £000


Nicholas & Harris


Lightbody of Hamilton Memory Lane Cakes Fletchers Bakery


Johnstone’s Food Service 11. Property, Plant and Equipment


Land and buildings £000


Cost


Balance at 2 July 2016 Exchange adjustments


Transfers to intangible assets Additions Transfers Disposals


Balance at 1 July 2017 Balance at 1 July 2017


Exchange adjustments


Transfers to intangible assets Additions Transfers Disposals


Balance at 30 June 2018


Depreciation and impairment Balance at 2 July 2016 Impairment


Depreciation charge for the financial period Transfers Disposals


Balance at 1 July 2017 Balance at 1 July 2017


Impairment


Depreciation charge for the financial period Transfers Disposals


Balance at 30 June 2018


Net book value At 2 July 2016 At 1 July 2017


At 30 June 2018


15,336 - -


17


(29) -


15,324 15,324


- -


2,655 1,917 (570)


19,326


(5,164) -


(390) 28 -


(5,526) (5,526)


-


(461) (153) 570


(5,570)


10,172 9,798


13,756


81,068 - -


6,837 798


(4,364) 84,339


84,339 - -


3,234 5,558


(17,805) 75,326


(45,635) (4,000) (6,057) 223


4,360


(51,109) (51,109)


(718)


(5,785) (1,310) 17,743


(41,179)


35,433 33,230 34,147


3,599 7 -


611 570


(43)


4,744 4,744


- -


337 39


(57) 5,063


(2,304) -


(501) (251) 45


(3,011) (3,011)


-


(795) 4


63 (3,739)


1,295 1,733 1,324


3,601 -


(548) 2,382


(1,339) -


4,096 4,096


- -


2,654


(7,514) -


(764)


- - - - - -


- - -


1,459 -


1,459


3,601 4,096 695


103,604 7


(548)


9,847 -


(4,407)


108,503 108,503


- -


8,880 -


(18,432) 98,951


(53,103) (4,000) (6,948) -


4,405


(59,646) (59,646)


(718)


(7,041) -


18,376 (49,029)


50,501 48,857 49,922


Plant and equipment £000


Fixtures and fittings £000


Assets under construction £000


Total £000


2,980


45,698 -


20,118 372


69,168


2017 £000


2,980


45,698 -


20,118 372


69,168


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