2. Segmental information

The Group's operating segments are determined with reference to the information which is supplied to the Executive Committee in order for it to allocate the Group's resources and to monitor the performance of the Group. Following the acquisition of Aesica on 12 November 2014, that information analyses the Group between two divisions, Bespak and Aesica. Prior to this acquisition, the Group only had one operating segment. The Executive Committee assesses the performance of the operating segments based on a measure of adjusted operating profit which excludes the impact of special items from the operating segments. Special items are analysed in note 6.

Consequently, the segment information provided to the Executive Committee for both of these reportable segments for the year ended 30 April 2016 is as follows:

For the year ended 30 April 2016Bespak
£000
Aesica
£000
Unallocated
£000
Total*
£000
Revenue from products and services117,213159,697276,910
Revenue by business segment117,213159,697276,910
Segment operating profit before special items25,16911,80636,975
Special items excluding amortisation of acquired intangible assets (note 6)(283)(6,534)(1,061)(7,878)
Amortisation of acquired intangible assets (note 6)(828)(12,312)(13,140)
Segment operating profit/(loss)24,058(7,040)(1,061)15,957
Finance income (note 7)11
Finance costs (note 8)(3,328)
Other finance costs (note 9)(1,399)
Profit before tax11,241
Taxation4,727
Profit for the financial year15,968
Segmental balance sheet
Total assets114,610295,00036,150445,760
Total liabilities(45,132)(77,868)(113,609)(236,609)
Net assets69,478217,132(77,459)209,151
Other segment information
Capital expenditure:
Property, plant and equipment (note 13)11,6608,4762520,161
Intangible asset additions (note 15)217140357
Investment (note 16)1,9841,984
Total capital expenditure11,8778,6162,00922,502
Amortisation of intangible assets (note 15)(979)(12,495)(13,474)
Depreciation (note 13)(5,066)(5,225)(15)(10,306)
Goodwill (note 14)15,800106,834122,634
(Loss)/profit on disposal of fixed assets (note 3)28667695
Trade receivables impairment (note 18)(1,601)(1,601)

* from continuing operations

Bespak's core business is the manufacture of inhaled drug delivery devices for Life Sciences partners and its operations are based in the United Kingdom. The Aesica business manufactures and sells active pharmaceutical ingredients, formulated pharmaceutical products and packaging services to the pharmaceutical industry and its operations are based in the United Kingdom and Europe.

For the year ended 30 April 2015Bespak
£000
Aesica
£000
Unallocated
£000
Total**
£000
Revenue from products and services105,79979,026184,825
Revenue by business segment105,79979,026184,825
Segment operating profit before special items20,9124,14325,055
Special items excluding amortisation of acquired intangible assets (note 6)(10,106)(10,106)
Amortisation of acquired intangible assets (note 6)(828)(5,957)(6,785)
Segment operating profit/(loss)20,084(11,920)8,164
Finance income132
Finance costs(2,360)
Other finance costs(424)
Profit before tax5,512
Taxation750
Profit for the financial year6,262
Segmental balance sheet
Total assets (* Restated)101,326332,18235,254468,762
Total liabilities (* Restated)(39,031)(79,479)(149,759)(268,269)
Net assets62,295252,703(114,505)200,493
Other segment information
Capital expenditure:
Property, plant and equipment (note 13)18,3443,6962122,061
Intangible asset additions (note 15)14335178
Goodwill arising on acquisitions (note 14)101,923101,923
Investment (note 16)2,1982,198
Total capital expenditure18,487104,8342,219125,540
Amortisation of intangible assets (note 15)(942)(6,021)(6,963)
Depreciation (note 13)(5,206)(2,772)(15)(7,993)
Goodwill15,800101,923117,723
(Loss)/profit on disposal of fixed assets (note 3)(30)4616
Trade receivables impairment (note 18)(14)(1,503)(1,517)

*Restated  (see note 28)
**from continuing operations

Geographical analysis

The Group's operations are based in the United Kingdom and Europe.

Revenue by destination from continuing operationsTotal
2016
£000
Total
2015
£000
United Kingdom30,42634,933
United States of America41,07820,094
Europe171,010116,503
Rest of the World34,39613,295
Revenue from continuing operations276,910184,825

£77.8m (FY2015: £39.5m) of the Group's revenues originated in Europe and the remainder originated from the United Kingdom. The Group's total non-current assets in the current year attributable to the United Kingdom are £320.2m (FY2015 : £313.6m) and Europe are £16.5m (FY2015 : £16.2m).

Major customers

The Group has total revenues from one major customer of £57.1m (2015: two customers at £29.6m, and £24.5m). In both cases, these revenues are from the Bespak and Aesica segments combined.