10. Fixed assets – intangible assets The fixed assets of Citizens Advice are the same as those of the group, as stated below. Assets have been split between intangible and tangible assets in accordance with FRS102 and the Charities SORP 2015. Intangible fixed assets include computer licences and software purchases. Infrastructure software Work in progress £’000 Operational £’000 Total £’000 Cost At 1 April 2020 191 3,602 3,793 Transfers (191) 191 - At 31 March 2020 - 3,793 3,793 Amortisation At 1 April 2021 - 1,995 1,995 Charge for the year - 367 367 At 31 March 2021 - 2,362 2,362 Net book value at 31 March 2021 - 1,431 1,431 Net book value at 31 March 2020 191 1,607 1,798 The amortisation charge is reallocated over all charitable activities. 11. Fixed assets – tangible assets This includes capitalised fixtures, fittings and equipment. Fixtures, fittings & equipment £’000 Total £’000 Cost At 1 April 2020 201 201 At 31 March 2021 201 201 Depreciation At 1 April 2020 110 110 Charge for the year 55 55 At 31 March 2021 165 165 Net book value at 31 March 2021 36 36 Net book value at 31 March 2020 91 91 90 Financial Statements