Other intangible assets are music track production costs. These relate to the production of various tracks to release as singles, including in 2024 "You're the Voice", "Wish it could be Christmas", and "Fix You". Costs capitalised include production of the tracks, recording and mixing of the songs and management of the project. Advertising and single production costs are expensed directly to the P&L.
Amortisation commences upon the release of the track as a single. The amortisation policy has been set at 50% straight line.