Note 12 to the Departmental Resource Accounts: Property, plant and equipment
| Property, plant and equipment 2010 | Land £000 | Buildings £000 | Leasehold Improvements £000 | Furniture and Fittings £000 | Information Technology £000 | Total £000 |
|---|---|---|---|---|---|---|
| Cost or valuation | ||||||
| Re-stated at 1 April 2009 | 964 | 3,798 | 7,631 | 39,053 | 35,277 | 86,723 |
| Additions | - | - | 903 | 4,079 | 6,330 | 11,312 |
| Disposals | - | - | - | - | (128) | (128) |
| Revaluation | 62 | 241 | 257 | (75) | 3,627 | 4,112 |
| At 31 March 2010 | 1,026 | 4,039 | 8,791 | 43,057 | 45,106 | 102,019 |
| Depreciation | ||||||
| Re-stated at 1 April 2009 | - | 455 | 2,973 | 21,795 | 19,702 | 44,925 |
| Charged in year | - | 202 | 1,229 | 4,521 | 4,450 | 10,402 |
| Disposals | - | - | - | - | (5) | (5) |
| Revaluation | - | (657) | 94 | (40) | 1,393 | 790 |
| At 31 March 2010 | - | - | 4,296 | 26,276 | 25,540 | 56,112 |
| Net book value at 31 March 2010 | 1,026 | 4,039 | 4,495 | 16,781 | 19,566 | 45,907 |
| Re-stated net book value at 1 April 2009 | 964 | 3,343 | 4,658 | 17,258 | 15,575 | 41,798 |
| Asset financing: | ||||||
| Owned | 1,026 | 4,039 | 4,495 | 16,781 | 2,688 | 29,029 |
| Finance Leased | - | - | - | - | - | - |
| On balance sheet PFI contracts | - | - | - | - | 16,878 | 16,878 |
| Net book value at 31 March 2010 | 1,026 | 4,039 | 4,495 | 16,781 | 19,566 | 45,907 |
| Property, plant and equipment 2009 | Land £000 | Buildings £000 | Leasehold Improvements £000 | Furniture and Fittings £000 | Information Technology £000 | Total £000 |
|---|---|---|---|---|---|---|
| Cost or valuation Re-stated | ||||||
| At 1 April 2008 | 1,353 | 5,289 | 6,877 | 35,648 | 33,695 | 82,862 |
| Additions | - | 28 | 748 | 2,560 | 4,344 | 7,680 |
| Disposals | - | - | - | - | (6) | (6) |
| Revaluation | (389) | (1,519) | 6 | 845 | (2,756) | (3,813) |
| At 31 March 2009 | 964 | 3,798 | 7,631 | 39,053 | 35,277 | 86,723 |
| Depreciation Re-stated | ||||||
| At 1 April 2008 | - | 746 | 1,927 | 17,982 | 15,205 | 35,860 |
| Charged in year | - | 266 | 1,057 | 3,334 | 5,275 | 9,932 |
| Disposals | - | - | - | - | - | - |
| Revaluation | - | (557) | (11) | 479 | (778) | (867) |
| At 31 March 2009 | - | 455 | 2,973 | 21,795 | 19,702 | 44,925 |
| Net book value at 31 March 2009 | 964 | 3,343 | 4,658 | 17,258 | 15,575 | 41,798 |
| Net book value at 1 April 2008 | 1,353 | 4,543 | 4,950 | 17,666 | 18,490 | 47,002 |
| Asset financing: | ||||||
| Owned | 964 | 3,343 | 4,658 | 17,258 | 2,497 | 28,720 |
| Finance Leased | - | - | - | - | - | - |
| On balance sheet PFI contracts | - | - | - | - | 13,078 | 13,078 |
| Net book value at 31 March 2009 | 964 | 3,343 | 4,658 | 17,258 | 15,575 | 41,798 |
| Property, plant and equipment 2008 | Land £000 | Buildings £000 | Leasehold Improvements £000 | Furniture and Fittings £000 | Information Technology £000 | Total £000 |
|---|---|---|---|---|---|---|
| Asset financing: | ||||||
| Owned | 1,353 | 4,543 | 4,950 | 17,666 | 1,418 | 29,930 |
| Finance Leased | - | - | - | - | - | - |
| On balance sheet PFI contracts | - | - | - | - | 17,072 | 17,072 |
| Net book value at 1 April 2008 | 1,353 | 4,543 | 4,950 | 17,666 | 18,490 | 47,002 |
Freehold land and buildings were valued at 31 December 2009 at £4,975,000 on the basis of existing use value by an independent firm of Chartered Surveyors, DTZ. The valuations were undertaken in accordance with the UK Practice Statement 1.3 of the Royal Institution of Chartered Surveyors (RICS) Appraisal and Valuation Standards published 1 May 2003. At 31 March 2010 land and buildings were further revalued using indices consistent with those used in previous years.
The Accounting Officer is not aware of any material changes in the carrying value of freehold land and buildings.
Other property, plant and equipment are revalued on the basis of latest available indices.
The majority of IT assets in use in the business are held under a PFI contract as detailed in Notes 1.13 and 22.
At the time of the merger between CPS and RCPO, RCPO was involved in the development of a case management system. Detailed consideration at the time concluded that with little additional expenditure, the existing CPS case management system could be suitably amended to enable it to handle RCPO cases. The Accounting Officer therefore authorised cessation of the development of the RCPO case management system, and the writing off of costs previously incurred which included balances held as Tangible Non-current assets (IT) and Intangible Non-current assets (software licences) as shown in the tables above and below.
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