3 Audit fees included in general and administrative costs are as follows: 2021 2020 Audit fees £000 £000 Group audit fees 550 358 Subsidiaries audit fees 1,146 611 Audit related assurance services 130 87 Total 1,826 1,056 Audit related assurance services relates to the fee charged for the half-year review. 2021 2020 Acquisition and set-up related expenses £000 £000 Advisory, legal, due diligence and related costs 10,485 13,617 Acquisition related bonuses 761 2,151 1 72,250 (1,430) Contingent consideration Total 83,496 14,338 Note: 1. Contingent consideration is deemed remuneration expenses according to IFRS 3. 2021 2020 Depreciation and amortisation £000 £000 Depreciation of property, plant and equipment and right-of-use assets 16,965 13,867 Amortisation of intangible assets 39,491 23,148 Total 56,456 37,015 8. Finance income and expenses 2021 2020 Finance income £000 £000 Interest income 1,032 698 Total 1,032 698 2021 2019 Finance expenses £000 2020 Interest on lease liabilities (1,602) (972) Interest on bank loans and overdrafts (6,169) (1,310) Other financial income and expenses (5,512) (3,453) Total (13,283) (5,735) S4Capital Annual Report and Accounts 2021 135