3. Operating profit

2013

£m
2012
(Restated)
£m
Revenue619.6587.8
Cost of sales(386.2)(368.7)
Gross profit233.4219.1
Other operating income3.55.2
Distribution costs(18.0)(17.6)
Administration expenses*(109.6)(104.2)
Other operating expenses(1.9)(5.0)
Headline operating profit107.497.5
Amortisation of acquired intangible fixed assets*(4.5)(2.0)
Operating profit prior to exceptional items102.995.5
Exceptional items*(0.8)(2.5)
Operating profit102.193.0

* Administration expenses total £114.9m (2012: £108.7m).

Exceptional items comprise:

2013
£m
2012
£m
Profit on disposal of investments(2.4)
Acquisition costs2.5
Reorganisation costs0.82.4
0.82.5

Further details of these items are included in the Finance Director's report.

Profit for the year has been arrived at after charging/(crediting):

2013
£m
2012
£m
Net foreign exchange gains(0.1)
Inventory expensed55.453.3
Depreciation of property, plant and equipment51.948.7
Amortisation of intangible fixed assets5.54.2
(Gain) / loss on disposal of property, plant and equipment(0.1)0.1
Staff costs (see note 4)242.3228.8
Acquisition costs2.5
Impairment loss on trade receivables0.50.4
Impairment of fixed assets5.10.7

The analysis of auditor's remuneration on a worldwide basis is as follows:

2013
£m
2012
£m
Fees payable to the Company's auditor for the audit of the Company's annual accounts0.10.1
Fees payable to the Company's auditor and its associates for other services:
The audit of the Company's subsidiaries0.70.6
Total audit fees0.80.7
Taxation compliance services0.10.1
Total non-audit fees0.10.1
0.90.8

In addition to the amounts shown above, the auditor received fees of £5,580 (2012: £6,000) for the audit of the Group's pension schemes.

Fees paid to Deloitte LLP and its associates for non-audit services to the Company are not required to be disclosed because the consolidated financial statements are required to disclose such fees on a consolidated basis.

A description of the work of the Audit Committee is set out in the Audit Committee report and includes an explanation of how auditor objectivity and independence is safeguarded when non-audit services are provided by the auditor.