47153 AG Barr Annual Report 2025 AW4 SQ WEB - Flipbook - Page 158
A.G. BARR p.l.c. Annual Report and Accounts 2025
N OTE S TO TH E
ACCO U NT S
CO N TI N U ED
3. Profit before tax
The following items have been included in arriving at profit before tax:
Note
Depreciation of property, plant and equipment
Depreciation of right-of-use assets
Impairment of assets held for sale
Amortisation of intangible assets
Staff costs
11
12
10
4
2025
£m
2024
£m
9.0
2.0
1.6
1.2
70.8
9.4
1.8
–
1.1
69.5
R&D costs for the year totalled £1.6m (2024: £1.5m), with elements of these costs included in the table above.
During the year £5.3m of costs were incurred in relation to route to market changes and the integration of the Boost business, with elements of these costs included in the
table above.
Included within administration costs (Note 5) is the auditor’s remuneration, including expenses for audit and non-audit services.
The cost includes services from the Group’s auditor:
2025
£’000
2024
£’000
Statutory audit services
Fees payable to the auditor of the parent Company and consolidated accounts
354
354
Audit-related assurance services
37
37
2025
2024
544
420
653
384
964
1,037
2025
£m
2024
£m
56.5
7.2
2.4
4.7
56.6
6.3
2.1
4.5
70.8
69.5
4. Employees and directors
Average monthly number of people employed by the Group (including executive directors)
Production and distribution
Administration
Staff costs for the Group for the year
Wages and salaries
Social security costs
Share-based payments
Pension costs – defined contribution plans
156
