Ann: Half Year Accounts, page-6

I should clarify that they are correctly (at this point of time)designated as a non current
asset. Bankers however in analysing a coys financials treat this c/expend. as an immed.
intangible similar to say "goodwill" in a normal trading firm.
I think this is the point you are trying to make.
Example-when a coy. such as EGS goes into Admin. then the item should not
appear on its Bsht but be immed. written off to the Profit and Loss a/c.
Nothing to worry about.