b'CHP financial statements 2020/2021Notes to the financial statements 15Other property, plant and equipment: Group15Other property, plant and equipment: Company We have several commercial units situated within mixedDepreciation is charged on a straight-line basis over the tenure dwellings. As these units provide a service to ourexpected useful lives of the assets to write them down toCommercial FreeholdPlant andFixtures,Totalresidents and wider communities, we have classified thesetheir estimated residual values over their expected usefulpropertiesoffices machinery fittings and as property, plant and equipment.lives, as follows:for rent equipmentOther property, plant and equipment are stated at costCost or valuation000000000000000less depreciation and any impairment. Cost includes any YearsAt 1 April 2020 7,861 10,791 502 2,595 21,749expenditure directly attributable to bringing the asset into use. Repairs and maintenance are charged to income Commercial properties for rent 40 Additions - - 12 242 254and expenditure. Freehold office buildings 50 Disposals - - (24) (490) (514)Plant and machinery 4 Change of tenure/asset type(152) - - - (152)Fixtures, fittings and equipment4 - 12 At 31 March 2021 7,709 10,791 490 2,347 21,337DepreciationAt 1 April 2019 1,166901 284 1,937 4,288Commercial FreeholdPlant andFixtures,Totalpropertiesoffices machinery fittings andCharge for the year 203166 51 249 669for rent equipmentCost or valuation000000000000000 Released on disposal (20) (488) (508)At 1 April 2020 7,861 10,791 502 2,595 21,749 Transfer out (33) - - - (33)Additions - - 12 242 254 At 31 March 2020 1,336 1,067 315 1,698 4,416Disposals - - (24) (490) (514) Net book valueChange of tenure/asset type(152) - - - (152) At 31 March 2021 6,373 9,724 175 649 16,921At 31 March 2021 7,709 10,791 490 2,347 21,337 At 1 April 2020 6,695 9,890 218 658 17,461DepreciationAt 1 April 2020 1,166 901 284 1,937 4,288 The carrying value of the commercial properties which are all freehold that would have been included in the financial Charge for the year 203 166 51 249 669 statements had the assets always been carried at cost is as follows: Released on disposal - - (20) (488) (508) Group and Company Change of tenure/asset type(33) - - - (33) 2020/2021 2019/2020 At 31 March 2021 1,336 1,067 315 1,698 4,416000000Net book value Historical cost (1,428)6,827 At 31 March 2021 6,373 9,724 175 649 16,921 Depreciation 5,400(1,344) At 1 April 2020 6,695 9,890 218 658 17,461 3,9725,483 72 73'