|Cost of sales||(359.0)||(382.0)|
|Other operating income||4.1||5.4|
|Other operating income / (expenses)||2.1||(1.4)|
|Headline operating profit||102.1||111.1|
|Amortisation of acquired intangible fixed assets*||(4.2)||(3.9)|
|Operating profit prior to exceptional items||97.9||107.2|
* Administration and exceptional expenses total £118.0m (2014: £106.2m).
Exceptional items comprise:
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 losses||0.4||0.1|
|Depreciation of property, plant and equipment||48.8||50.3|
|Amortisation of intangible fixed assets||5.0||4.8|
|Gain on disposal of property, plant and equipment||(2.1)||(1.4)|
|Staff costs (see note 4)||220.3||234.9|
|Impairment loss on trade receivables||1.3||0.1|
|Impairment of fixed assets - recognised in exceptional items||9.0||–|
|Impairment of fixed assets - recognised in operating profit||–||2.7|
|Impairment of other assets - recognised in exceptional items||0.5||–|
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 accounts||0.1||0.1|
|Fees payable to the Company's auditor and its associates for other services:|
|The audit of the Company's subsidiaries||0.6||0.6|
|Total audit fees||0.7||0.7|
|Audit related assurance services*||0.1||0.1|
|Taxation compliance services||0.1||0.1|
|Total non-audit fees||0.2||0.2|
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.