Notes to the Consolidated Financial Statements for the year ended 31 December 2022 (continued)
13 Intangible fixed assets – Group
Computer software/IT infrastructure £’000
Assets under construction £’000
Purchased Goodwill £’000
Total £’000
Cost At 1 January 2022
105,045
2,748
219 108,012
Acquisitions through business combinations
86
-
- -
86
Disposals Additions Transfer
- - -
(70)
(70)
187 712
682
869
(712)
-
At 31 December 2022
105,131
3,577
189 108,897
Amortisation At 1 January 2022
24,570
1,726
- - - -
26,296
Disposals
-
(70)
(70)
Amortisation
10,633 35,203
538
11,171
At 31 December 2022 Net Book Value At 31 December 2022 At 31 December 2021
2,194
37,397
69,928 80,475
1,383 1,022
189 71,500
219
81,716
Purchased goodwill arose on the acquisitions set out in note 31 and is being amortised on a straight line basis over a period of 10 years which is equal to the period over which the related non-monetary assets of the acquired business are being amortised. 14 Tangible fixed assets – Group
Plant and machinery £’000
Long Leasehold property £’000
Motor vehicles £’000
Computer equipment £’000
Fixtures and fittings £’000
Total £’000
Cost At 1 January 2022 Reclassification
3,690 22,700
698
2,226
95 29,409
-
(98)
-
-
(98)
Disposals Additions Transfer
(1,080)
(107)
(84)
(112)
- - -
(1,383)
169 715
2,288
58 87
640 204
3,155
(1,006)
-
At 31 December 2022
3,494 23,777
759
2,958
95 31,083
Depreciation At 1 January 2022 Reclassification
709
4,462
491
938
78
6,678
-
(98) (94)
-
-
(98) (841)
Disposals
(576)
(59)
(112)
-
Depreciation
551
2,368
128
736
7
3,790
Transfer
(55)
55
-
-
-
-
At 31 December 2022 Net Book Value At 31 December 2022 At 31 December 2021
629
6,693
560
1,562
85
9,529
2,865 17,084
199 207
1,396 1,288
10 21,554
2,981
18,238
17
22,731
Assets under construction of £807,000 (2021:£1,642,000) are included in Plant and machinery. The net carrying amount of assets held under finance leases included in Plant and machinery amounted to £12,000 (2021: £122,000) and Motor vehicles of £nil (2021: £16,000).
56
Whistl Annual Report 2022
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