Notes to the accounts

**13 Fixed asset investments**
	Other investments £m
Group:
Cost:
As at 1 January 2004	1.4
Disposals	(0.6)
As at 31 December 2004	0.8
Provision for impairment:
As at 1 January 2004 and 31 December 2004	0.8
Net book value:
As at 31 December 2004	-
As at 1 January 2004	0.6
The comparative balance sheet at 31 December 2003 has been restated to reflect the adoption of UITF 38, Accounting for ESOP trusts. This has had the effect of presenting the shares held by the Spectris plc Employee Benefit Trust within reserves rather than fixed asset investments. Further details regarding this are set out in Note 22.
	Investments in group undertakings £m
Company:
Cost:
As at 1 January 2004	301.6
Additions	13.5
Transfer	(21.8)
Disposals	(6.3)
As at 31 December 2004	287.0
Provision for impairment:
As at 1 January 2004	21.8
Charge for the year	1.4
Transfer	(21.8)
As at 31 December 2004	1.4
Net book value:
As at 31 December 2004	285.6
As at 1 January 2004	279.8

A list of the group's principal subsidiary undertakings is set out in Note 31.

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