| £ Millions | 2018 | 2017 |
| Profit after tax is after charging: | | |
| Amortisation of intangible assets | 5.7 | 3.1 |
| Depreciation of property, plant and equipment | 3.4 | 2.8 |
| Employee compensation (Note 5) | 55.2 | 43.4 |
| Foreign exchange loss | 0.4 | – |
| (Gain)/loss on foreign exchange forwards | (0.3) | 0.2 |
| Purchases of inventories | 102.4 | 80.3 |
| Changes in inventories | (18.7) | (5.5) |
| Fees payable to the Group's Auditor for the audit of the Group's accounts | 0.5 | 0.4 |
| Tax fees payable to other firms for services provided to the Group | * | 0.2 |
| Rent/lease expense | 1.6 | 1.6 |
| Finance charge (Note 6) | 1.7 | 0.3 |
| Net capitalised software development expenditure | (1.1) | – |
| Other charges | 6.7 | 7.8 |
| Total | 157.5 | 134.6 |
* Balance is less than £100,000.
Fees payable to the Group's Auditor for non-audit services is £nil (2017: £nil) of their total audit fees.
Included in the above is net research and development expenditure as follows:
| £ Millions | 2018 | 2017 |
| Gross research and development expenditure | 14.7 | 11.5 |
| Development expenditure capitalised | (6.2) | (5.2) |
| Amortisation of development expenditure capitalised | 2.9 | 2.5 |
| Net research and development expenditure | 11.4 | 8.8 |
Included in the above is net capitalised software development expenditure as follows:
| £ Millions | 2018 | 2017 |
| Gross spending on software development expenditure | 1.3 | – |
| Costs related to ERP implementation | (0.2) | – |
| Net capitalised software development expenditure | 1.1 | – |