|At 1 May 2012||1,500||1,665||290||285||3,740|
|Provided in the year||–||507||338||–||845|
|Utilised in the year||–||(1,741)||–||(285)||(2,026)|
|Unwind of discount||–||56||–||–||56|
|At 30 April 2013||1,500||511||628||–||2,639|
|Analysis of total provisions:|
Company : all current
|At 1 May 2012||–||–||225||–||225|
|Provided in the year||–||–||326||–||326|
|At 30 April 2013||–||–||551||–||551|
Deferred income represents an advance payment from a customer that will be amortised within the device price when manufacturing commences.
The restructuring provision at 30 April 2013 and 30 April 2012 comprises employee severance and certain other costs associated with the restructuring in the UK. At 30 April 2013 it also included an onerous property lease.
Employee benefits represents a provision for national insurance contributions on share options and other share-based payments.
Other provisions are in respect of product quality, legal and customer-related issues and are expected to be payable within one year.
For all provisions, the amounts provided represent management's best estimate of the most likely outcome.