Contents

NOTES TO THE FINANCIAL STATEMENTS

7. OPERATING COSTS

2010

£m

2009
(Restated note 5)
£m

Manpower costs (note 13)

132.3

108.6

Raw materials and consumables

76.3

59.1

Other operating expenses include:

Profit on disposal of property, plant and equipment

(3.6)

(2.1)

Operating lease rentals payable:

- Plant and machinery

7.7

6.9

- Property

6.3

5.2

Research and development expenditure

0.2

0.2

Trade receivables impairment

7.9

6.7

Depreciation of property, plant and equipment:

- Owned assets

98.8

97.1

- Under finance leases

36.3

34.2

Amortisation of other intangible assets (note 16)

0.3

1.2

Fees payable to the Group's auditors in the year were:

2010

£000

2009

£000

Fees payable to the Company's auditors for the audit of the Company's accounts

47

47

Fees payable to the Company's auditors for other services to the Group:

Audit of the Company's subsidiaries pursuant to legislation

360

316

Total audit fees

407

363

Other services pursuant to legislation

103

130

Tax services

199

135

Services relating to corporate finance transactions

1,346

570

All other services

31

37

2,086

1,235

Fees payable to the Company's auditors in respect of Pennon Group pension schemes:

Audit

24

24

Expenses reimbursed to the auditors in relation to the audit of the Group were £38,000 (2009 £31,000).

Corporate finance services in 2010 include fees of circa £1.2m relating to the conclusion of the Financial Close of the Greater Manchester PFI contract.

A description of the work of the Audit Committee is set out in its report; Corporate governance and internal control, which includes an explanation of how auditor objectivity and independence are safeguarded when non-audit services are provided by the auditors.