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NOTES TO THE FINANCIAL STATEMENTSFOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2007 (Continued)5. Intangible assetsThe GroupComputerGoodwill software Total$ $ $CostBalance at 1 October 2005 163,417 - 163,417Additions - 61,128 61,128Balance at 30 September 2006 and 1 October 2006 163,417 61,128 224,545Additions - 11,400 11,400Written off - (61,128) (61,128)Balance at 30 September 2007 163,417 11,400 174,817Accumulated amortisationBalance at 1 October 2005 - - -Amortisation for the financial year - - -Balance at 30 September 2006 and 1 October 2006 - - -Amortisation for the financial year - - -Balance at 30 September 2007 - - -Carrying amountsAt 30 September 2007 163,417 11,400 174,817At 30 September 2006 163,417 61,128 224,545HG METAL MANUFACTURING LIMITED ANNUAL REPORT 200765