Notes to the accounts

**4 Profit before taxation**
	2004 £m	2003 £m
Profit before taxation is stated after charging/(crediting):
Depreciation	13.4	13.0
Amortisation of goodwill	13.0	12.4
Amortisation of patent	0.1	-
Operating lease rentals:
Plant, machinery and vehicles	2.5	2.1
Property	4.3	3.6
Auditors' remuneration:
Audit services for the group	0.7	0.5
Audit services for the company	0.1	0.1
Non-audit services	0.6	0.4
Research and development	34.9	34.1
Loss/(profit) on disposal of fixed assets	0.4	(0.3)
Non-audit fees include £0.5m (2003: £0.2m) in respect of tax compliance and advisory services and £0.1m (2003: £0.2m) in respect of other accounting services. As permitted by section 230 of the Companies Act 1985, only the group's profit and loss account has been presented. The company's profit for the year before dividends payable was £29.1m (2003: profit £21.3m). Details of directors' remuneration and share options are given in the remuneration report.
	2004 £m	2003 £m
Profit on ordinary activities before taxation	36.9	36.1
Loss on sale or termination of businesses	1.2	0.4
Goodwill amortisation	13.0	12.4
Profit on ordinary activities before exceptional items, goodwill amortisation and taxation	51.1	48.9

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