Notes to the Financial Statements

For the short period 1 April 2006 to 3 March 2007

4. FOREIGN CURRENCY

The principal exchange rates used were as follows:

  Average   Closing
  Period to
3 March
 

Year to
31 March

  3 March   31 March
  2007   2006   2007   2006
US dollar 1.90   1.79   1.94   1.74
Euro 1.48   1.46   1.48   1.44
Assets and liabilities of overseas undertakings are translated into sterling at the rates of exchange at the balance sheet date and the income statement is translated into sterling at average rates of exchange.

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