BOC Report and accounts 2005 - Alle jaarverslagen

114 The BOC Group plc Annual report and accounts 2005 Notes to the financial statements
12. Fixed assets – tangible assets continued
d) Asset revaluations
Following the adoption of FRS15 – Tangible fixed assets in 2000, land and buildings are no longer revalued (see Accounting policies on page 92).The net
book value of properties revalued in earlier years was £113.8 million. Properties not revalued were £193.0 million.
e) Parent summary
Plant,
Land and machinery
buildings and vehicles Total
£ million £ million £ million
Gross book value
At 1 October 2004 14.4 14.0 28.4
Capital expenditure 0.1 4.5 4.6
Disposals – (0.3) (0.3)
At 30 September 2005 14.5 18.2 32.7
Depreciation
At 1 October 2004 4.7 12.4 17.1
Provided during the year 0.5 0.4 0.9
Disposals – (0.2) (0.2)
At 30 September 2005 5.2 12.6 17.8
Net book value
At 1 October 2004 9.7 1.6 11.3
At 30 September 2005 9.3 5.6 14.9
f) Net book value of land and buildings
Group
Parent
2005 2004 2005 2004
£ million £ million £ million £ million
Freehold property 274.9 368.5 9.3 9.7
Leasehold property – long-term 26.6 33.9 – –
– short-term 5.3 4.1 – –
306.8 406.5 9.3 9.7
g) Capital commitments
Group
2005 2004
£ million £ million
Against which orders had been placed 95.8 26.2
Authorised but not committed 74.8 101.2
There were no capital commitments by The BOC Group plc at either 30 September 2005 or 30 September 2004.
The Group’s share of its joint ventures’ and associates’ capital commitments was:
170.6 127.4
2005 2004
£ million £ million
Against which orders had been placed 19.0 33.6
Authorised but not committed 19.5 24.8
38.5 58.4