|                             At 30 September 2008           |          | 35,629   | 
+------------------------------------------------------------+----------+----------+ 
|                                                            |          |          | 
+------------------------------------------------------------+----------+----------+ 
|                                                            |          |          | 
+------------------------------------------------------------+----------+----------+ 
|                                                            |          | GBP'000  | 
+------------------------------------------------------------+----------+----------+ 
|                             Accumulated impairment losses  |          |          | 
+------------------------------------------------------------+----------+----------+ 
|                             At 1 October 2006 and 30       |          | -        | 
|                             September 2007                 |          |          | 
+------------------------------------------------------------+----------+----------+ 
|                                                            |          |          | 
+------------------------------------------------------------+----------+----------+ 
|                             At 1 October 2007              |          | -        | 
+------------------------------------------------------------+----------+----------+ 
|                             Impairment losses for the year |          | (14,653) | 
|                                                            |          |          | 
+------------------------------------------------------------+----------+----------+ 
|                                                            |          |          | 
+------------------------------------------------------------+----------+----------+ 
|                             At 30 September 2008           |          | (14,653) | 
+------------------------------------------------------------+----------+----------+ 
|                                                            |          |          | 
+------------------------------------------------------------+----------+----------+ 
|                             Carrying amount                |          |          | 
+------------------------------------------------------------+----------+----------+ 
|                             At 30 September 2008           |          | 20,976   | 
+------------------------------------------------------------+----------+----------+ 
|                                                            |          |          | 
+------------------------------------------------------------+----------+----------+ 
|                             At 30 September 2007           |          | 37,127   | 
+------------------------------------------------------------+----------+----------+ 
|                                                            |          |          | 
+------------------------------------------------------------+----------+----------+ 
 
 
+---------------------------------------------------+----------+----------+----------+ 
|                                                   |          | GBP'000  | GBP'000  | 
+---------------------------------------------------+----------+----------+----------+ 
|                             Asbestos remediation  |          | 15,690   | 30,742   | 
+---------------------------------------------------+----------+----------+----------+ 
|                             Consultancy services  |          | 5,286    | 6,385    | 
+---------------------------------------------------+----------+----------+----------+ 
|                                                   |          |          |          | 
+---------------------------------------------------+----------+----------+----------+ 
|                                                   |          | 20,976   | 37,127   | 
+---------------------------------------------------+----------+----------+----------+ 
|                                                   |          |          |          | 
+---------------------------------------------------+----------+----------+----------+ 
 
 
The Group tests goodwill bi-annually for impairment or more frequently if there 
are indications that goodwill might be impaired. Goodwill is allocated for 
impairment testing to cash generating units (CGU) which reflects how it is 
monitored for internal management purposes. The recoverable amounts of the CGUs 
are determined from value in use calculations. The key assumptions for the value 
in use calculations are those regarding the discount rates and growth rates for 
the period. Management estimates discount rates using pre-tax rates that reflect 
current market assessments of the time value of money and the risks specific to 
the CGUs, equivalent to a real post tax discount rate which average 8.5% (2007: 
7.5%). The discount rate has been determined on the basis of the current rate of 
debt borrowings. The growth rates are based on industry growth forecasts and 
long-term growth in gross domestic product. 
 
 
The Group prepares cash flow forecasts derived from the most recent financial 
budgets approved by management for the next three years and extrapolates cash 
flows for the following years based on an estimated annual growth rate of 2.4%. 
The rates do not exceed the average long-term growth rate for the relevant 
markets. The rates used to discount the cash flows in both 2007 and 2008 for all 
CGUs have been based on the Group's weighted average cost of capital. 
 
 
At 30 September 2008, before impairment testing goodwill was allocated to the 
Kitsons Environmental Europe Limited ("Kitsons"), Silverdell (UK) Limited 
("Silverdell UK") and Redhill Analysis Limited ("Redhill") CGUs. In the light of 
challenging market conditions, the Group has revised its cashflow forecasts for 
these CGUs. 
 
 
The goodwill relating to these CGUs has therefore been reduced to its 
recoverable amount by recognising impairment losses as follows: 
 
 
+----------------------------------------+----------+ 
|                                        | GBP'000  | 
+----------------------------------------+----------+ 
|                                        |          | 
+----------------------------------------+----------+ 
|                             Silverdell | 9,990    | 
|                             UK         |          | 
+----------------------------------------+----------+ 
|                             Kitsons    | 3,564    | 
+----------------------------------------+----------+ 
|                             Redhill    | 1,099    | 
+----------------------------------------+----------+ 
|                                        |          | 
+----------------------------------------+----------+ 
|                                        | 14,653   | 
+----------------------------------------+----------+ 
|                                        |          | 
+----------------------------------------+----------+ 
 
 
14. Other intangible assets 
 
 
+------------------------------------------+-------+------------+-----------+----------+ 
|                                          |       |     Order  |  Customer |    Total | 
|                                          |       |    Backlog | Contracts |          | 
+------------------------------------------+-------+------------+-----------+----------+ 
|                             Cost         |       |            |           |          | 
+------------------------------------------+-------+------------+-----------+----------+ 
|                             At 1 October |       |        967 | 2,184     | 3,151    | 
|                             2006         |       |            |           |          | 
+------------------------------------------+-------+------------+-----------+----------+ 
|                             Acquisitions |       |        513 | 3,250     | 3,763    | 
|                             through      |       |            |           |          | 
|                             business     |       |            |           |          | 
|                             combinations |       |            |           |          | 
+------------------------------------------+-------+------------+-----------+----------+ 
|                                          |       |            |           |          | 
+------------------------------------------+-------+------------+-----------+----------+ 
|                                          |       |            |           |          | 
+------------------------------------------+-------+------------+-----------+----------+ 
|                             At 1 October |       |      1,480 | 5,434     | 6,914    | 
|                             2007 and 30  |       |            |           |          | 
|                             September    |       |            |           |          | 
|                             2008         |       |            |           |          | 
+------------------------------------------+-------+------------+-----------+----------+ 
|                                          |       |            |           |          | 
+------------------------------------------+-------+------------+-----------+----------+ 
|                             Accumulated  |       |            |           |          | 
|                             amortisation |       |            |           |          | 
|                             and          |       |            |           |          | 
|                             impairment   |       |            |           |          | 
|                             losses       |       |            |           |          | 
+------------------------------------------+-------+------------+-----------+----------+ 
|                             At 1 October |       |        185 | 105       | 290      | 
|                             2006         |       |            |           |          | 
+------------------------------------------+-------+------------+-----------+----------+
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