Notes to the financial statements

for the year ended 31 March 2012

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24 Provisions for liabilities and charges

Onerous
leases
£’000
Restructuring
£’000
Total
£’000
At 1 April 2011 3,278 3,481 6,759
Established in the year 1,100 1,100
Utilised in the year (1,457) (1,994) (3,451)
At 31 March 2012 2,921 1,487 4,408
Total provisions for liabilities and charges
Included in current liabilities 1,429 923 2,352
Included in non-current liabilities 1,492 564 2,056
At 31 March 2012 2,921 1,487 4,408
Total provisions for liabilities and charges 2011
Included in current liabilities 2,453 2,362 4,815
Included in non-current liabilities 825 1,119 1,944
At 31 March 2011 3,278 3,481 6,759

Provision has been made for the estimated fair value of unavoidable lease payments on unoccupied buildings. It is expected that these payments will arise over the next one to seven years. This includes an amount arising out of a guarantee of liabilities under a lease of property entered into by a former subsidiary.

The restructuring provision represents the future costs of the Group’s ongoing restructuring programme which are committed to at the balance sheet date. The amounts included within non-current liabilities above are expected to be utilised within the next 12 to 24 months.