6 Expenses and auditor’s remuneration
2020 (restated) 2 £m
2021 £m
Continuing activities
Profit before taxation is stated after charging/(crediting): Amounts receivable by auditor and its associates in respect of: Audit of these Financial Statements Audit of Financial Statements of subsidiaries pursuant to legislation
0.7 0.1
0.4 0.1
0.8
Total audit 4
0.5
2.0
Amortisation of development costs (Note 12)
2.0
Amortisation of software costs (after the adoption of the IFRIC agenda decision on cloud configuration and customisation costs) (Note 12)
1.0 6.4 4.4 5.9
1.0 8.8 5.8 6.0 1.1
Amortisation of acquired intangibles (Note 12)
Depreciation of property, plant and equipment (Note 13)
Depreciation of right-of-use assets (Note 14) Impairment of right-of-use assets (Note 14)
–
7.6 5.1 0.8 1.1 1.5
Costs directly attributable to the acquisition of the IPM Software Resilience business (included within ISIs) (Note 5)
–
Cloud configuration and customisation costs (Note 5) Credit losses recognised on financial assets Cost of inventories recognised as an expense
7.9 0.7 0.5
Foreign exchange losses
–
Lease rental costs charged: – Hire of property, plant and equipment 5 Research and development expenditure Profit on disposal of intangible assets Profit on disposal of right-of-use assets Loss on sale of property, plant and equipment
0.1 0.5
0.5 0.6
(0.5) (0.2)
–
(0.1)
0.2
–
4 The only non-audit service provided by the auditor was for the interim review at 30 November 2020, for which the fee was £75,000 (2020: £50,000). 5 The charge to the Income Statement in respect of lease rental costs relates entirely to short-term leases for which the Group has taken the exemption allowed from applying the principles of IFRS 16. 7 Staff numbers and costs Directors’ emoluments are disclosed in the Remuneration Committee Report. Total aggregate emoluments of the Directors in respect of 2021 were £2.2m (2020: £1.6m). Employer contributions to pensions for Executive Directors for qualifying periods were £nil (2020: £50,000). The Company provided pension payments in lieu of pension contributions for two Executive Directors during the year ended 31 May 2021 amounting to £50,000. The aggregate net value of share awards granted to the Directors in the period was £0.7m (2020: £0.7m). The net value has been calculated by reference to the closing mid-market price of the Company’s shares on the day before the date of grant. During the year, 104,526 share options were exercised by Directors (2020: nil) and their gain on exercise of share options was £88,000 (2020: £nil). The average monthly number of persons employed by the Group during the year, including Directors, is analysed by category as follows:
Number of employees 2021
2020
1,523
Operational
1,518
374
Administration
355
Total
1,897
1,873
The aggregate payroll costs of these persons were as follows:
2021 £m
2020 £m
152.5
Wages and salaries
148.4
2.8
Share-based payments (Note 26)
1.4
13.7
Social security costs
14.7
5.3
Other pension costs (Note 31)
5.6
Total payroll costs
174.3
170.1
NCC Group plc — Annual report and accounts for the year ended 31 May 2021
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