Cost of sales(359.0)(382.0)
Gross profit208.2227.1
Other operating income4.15.4
Distribution costs(18.5)(17.9)
Administration expenses*(93.8)(102.1)
Other operating income / (expenses)2.1(1.4)
Headline operating profit102.1111.1
Amortisation of acquired intangible fixed assets*(4.2)(3.9)
Operating profit prior to exceptional items97.9107.2
Exceptional items*(20.0)(0.2)
Operating profit77.9107.0

* Administration and exceptional expenses total £118.0m (2014: £106.2m).

Exceptional items comprise:

Acquisition costs0.2
Reorganisation costs20.0

Further details of these items are included in the Finance Director's report.

Profit for the year has been arrived at after charging / (crediting):

Net foreign exchange losses0.40.1
Inventory expensed44.551.9
Depreciation of property, plant and equipment48.850.3
Amortisation of intangible fixed assets5.04.8
Gain on disposal of property, plant and equipment(2.1)(1.4)
Staff costs (see note 4)220.3234.9
Impairment loss on trade receivables1.30.1
Impairment of fixed assets - recognised in exceptional items9.0
Impairment of fixed assets - recognised in operating profit2.7
Impairment of other assets - recognised in exceptional items0.5

The analysis of auditor's remuneration on a worldwide basis is as follows:

Fees payable to the Company's auditor for the audit of the Company's annual accounts0.10.1
Fees payable to the Company's auditor and its associates for other services:
The audit of the Company's subsidiaries0.60.6
Total audit fees0.70.7
Audit related assurance services*0.10.1
Taxation compliance services0.10.1
Total non-audit fees0.20.2

In addition to the amounts shown above, the auditor received fees of £5,900 (2014: £5,750) for the audit of the Group's pension schemes.

Fees paid to Deloitte LLP and its associates for non-audit services to the Company are not required to be disclosed.

A description of the work of the Audit Committee is set out in the Audit Committee report and includes an explanation of how auditor objectivity and independence is safeguarded when non-audit services are provided by the auditor.

*This includes £0.1m (2014: £0.1m) for the review of the half year report.