Annual Report & Accounts 2008

Financial Statements

Notes to the Accounts


13 Other non-current assets

  2008 2007
Other
investments
£m
Intangible
assets
£m
Goodwill
£m
Other
investments
£m
Intangible
assets
£m
Goodwill
£m
At 1 April 2007 267 50   248 65  
Additions   4   7    
Disposals (1)     (10)    
On corporate acquisitions           106
Revaluation (70)     22    
Amortisation   (15)     (15)  
Impairment           (106)
At 31 March 2008 196 39   267 50  

Other investments include British Land's investment in Songbird Estates plc which was acquired for £98m in June 2004 and valued by a major independent firm of Chartered Accountants on the basis of market value at £185m as at 31 March 2008 (2007: £255m). The investment represents 17.8% of the share capital of Songbird Estates plc which in turn owns 60.8% of Canary Wharf Group plc. In view of the control rights of other shareholders, the investment is not equity accounted.

Intangible assets relate to fund management contracts which are amortised over the expected remaining life of each contract, which ranged from six to 10 years at acquisition. The original fair value was £79m (2007: £75m) with accumulated amortisation at 31 March 2008 being £40m (2007: £25m).



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